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ANALISA RASIO KEUANGAN DAN COMMON SIZE DALAM MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN TAHUN 2009-2013 (YANG TERDAFTAR DI BURSA EFEK INDONESIA) Pratiwi, Rany Nur; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.296 KB) | DOI: 10.30996/jea17.v3i02.3182

Abstract

ABSTRACTIn line with the globalization of world trade, the national companies are required to be able to work effectively and efficiently as a precaution against against the fierce competition between foreign market competition with the domestic market in the capture market share there. The ability to compete is determined by the performance of the company itself. Companies must increase the professionalism of its performance in order to have high competitiveness. To assess the performance of the company required a certain measuring devices. In this study using analysis of financial ratios, which include, Liquidity Ratio, Solvency Ratio, Activity Ratio, Ratio Profitability and common size analysis. This study aims to provide a systematic overview description of the state of the financial statements on the company's automotive and components that go public and this kind of research is a case study using descriptive method. While this type of data is quantitative data and qualitative data obtained from the Indonesia Stock Exchange. Results of the study as follows: Current Ratio best results of all industry is PT. Selamat Sempurna, Tbk. While the Quick Ratio is the best of all industry, namely PT. Selamat Sempurna, Tbk and Cash Ratio Tbk held by PT. Astra Otoparts, Tbk. The average age of receivables held by PT. Goodyear Indonesia, Tbk. Meanwhile, inventory turnover and total asset turnover is best held by PT. Goodyear Indonesia, Tbk Tbk. Debt to assest Ratio and Debt to Asset Ratio is best held by PT. Astra Otoparts, Tbk. Net Profit Margin in 2009 Until the year 2013 held by PT. Astra Otoparts, Tbk. Return On Assets in 2009. Until the year 2013 held by PT. Selamat Sempurna,  Tbk. Return On Equity in 2009. Until the year 2013 held by PT. Selamat Sempurna, Tbk. Based on the balance of Common Size largest current asset held by PT. Selamat Sempurna, Tbk. Then for the largest net profit PT. Selamat Sempurna, Tbk. So viewed from the common size balance sheet and ratio analysis company that has the best performance period 2009-2013 is PT. Selamat Sempurna, Tbk. Keywords: Ratio analysis, common size, the performance of the company
ANALISIS RASIO KEUANGAN DAN COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN KOSMETIK DAN PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Anastasya, Shinta; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.231 KB) | DOI: 10.30996/jea17.v4i02.3304

Abstract

ABSTRACTFrom the Common Size report on the financial position of PT. Akasha Wira Internasional, Tbk. PT. Mandom Indonesia, Tbk. PT. Martina Berto, Tbk. PT. Mustika Ratu, Tbk. And PT. Unilever Indonesia, Tbk can be seen that the average total current assets owned by PT. Martina Berto Tbk of 72.5% is the highest compared to the others. But in the highest average fixed assets owned by PT. Unilever Indonesia Tb 56.5% compared to other cosmetics companies. Then for the highest average current debt owned by the company PT. Unilever Indonesia Tbk by 63.2% compared to other cosmetics companies, on the contrary the highest average long-term debt owned by the company PT. Akhasa Wira International Tbk is 15.0% compared to other cosmetics companies. From the Common Size profit and loss table of PT. Akasha Wira Internasional, Tbk. PT. Mandom Indonesia, Tbk. PT. Martina Berto, Tbk. PT. Mustika Ratu, Tbk. And PT. Unilever Indonesia, Tbk can be seen that the average cost of goods sold by the company PT. Mandom Indonesia Tbk is the highest average compared to other cosmetics companies which is 62%, which means PT. Mandom Indonesia Tbk has an unfavorable profit rate because if the cost of goods sold is higher it will have an impact on profit decline, conversely if the cost of goods sold is low it will increase the company's profit. Similarly, the average gross profit owned by PT. Mustika Ratu Tbk has the highest average compared to other cosmetics companies, which is 57%. And for the highest average net profit owned by PT. Unilever Indonesia Tbk is compared to other cosmetics companies, which is 17%, which means the company is able to perform well so as to produce an increase in profits.Keywords: Financial Ratios, Common Size and Financial Performance
ANALISIS KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN ANALISIS RASIO KEUANGAN DAN COMMON SIZE (Studi PT. Sekar Bumi Tbk. , PT. Sekar Laut Tbk. dan PT. Mayora Indah Tbk. Periode 2011 - 2014 periode 2011 - 2014) Lupitasri, Nur Indah; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 02 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.369 KB) | DOI: 10.30996/jea17.v2i02.3165

Abstract

ABSTRACTPT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk is some food company that manufactures and sells consumer goods - day. The three companies are competing to increase its profit and to conduct its business expansion. Is inseparable from the three companies that are required to assess each year whether the financial statements are already meet the standard conditions of the financial performance of companies using financial statement analysis. For that conducted research at PT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk with the aim of analyzing the results of the company's financial performance when seen from the analysis of the financial statements of these companies. The financial statements of the three companies are measured using financial ratios of liquidity ratios, activity ratios, solvency ratios and profitability ratios as well as using common size analysis. From the analysis conducted is as follows ratio of the financial statements. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk shows the average - average financial performance is good. Keyword: Financial Statement Analysis, Financial Performance
PENERAPAN METODE TARGET COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA PEMBUATAN PRODUK INNER CARTON (STUDI KASUS PT. MAKMUR MULTI MITRA) Diba, Fitri Farah; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.65 KB) | DOI: 10.30996/jea17.v3i01.3170

Abstract

ABSTRACTIn this study using descriptive qualitative research methods. Case study at PT. Makmur Multi Mitra which is engaged in the manufacture of inner carton products operating in Surabaya and research only focuses on making inner cartons for the period 2015. The data source used in this study is internal data sources namely data obtained from within the company consisting of primary data and secondary data. Management of PT. Makmur Multi Mitra has determined the price of its inner carton products of Rp. 5,000.00 per pcs and the price is lower than its competitors. From the selling price the company wants a profit of Rp. 1,500.00 per pcs but after analyzing the manufacturing costs which include the cost of raw materials, direct labor costs, and overhead costs it turns out that the actual profit obtained is only Rp. 1,369.00 because the actual cost of production is Rp. 3,631.00. Therefore, the authors provide a solution to reduce production costs by offering three scenarios and one of the scenarios suggested to be implemented is to make changes by replacing direct raw materials used by the company with slightly lower quality raw materials (KW II) while replacing materials for engineering coating of prints to reduce manufacturing costs to Rp. 3,465.00 per pcs inner carton or smaller Rp. 35.00 from the target cost and get a profit of Rp. 1,535.00 per pcs. Keywords: Target Costing, Cost of Production, Costs, Selling Price
PERENCANAAN KEUANGAN KELUARGA MELALUI OPTIMALISASI KOMPOSISI INVESTASI PADA TABUNGAN, ASURANSI DAN REKSADANA BERDASAR PRIORITAS TUJUAN Puspharini, Lia Anitha; Hidayati, Cholis
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.186 KB) | DOI: 10.30996/jea17.v1i01.649

Abstract

Financial Planning is a profession that helps families to plan the family finances by identifying and analyzing the financial goals and problems as well as providing solutions so that the proper short, medium and long term goals can be achieved. This Financial planning is done to a client named Mr. Djoko Slamet Sunarto as the owner of PT. Mukti Sejahtera Mulia engaged in contracting services. The client has moderate aggressive risk profile, which means He wants a high investment result although it contains some risks and quite high volatality as well. The client’s assets currently contain current assets 11.89 percent, 57.39 percent of investment or fixed assets and the assets of the private usage of 30.72 percent. The Client's financial goals ia the availability of having an emergency fund, life and health insurance, the second child marriages funds and pension funds. Financial planning is done in several stages. The initial meeting was charging data and interviews. The analysis conducted in this study was qualitative and quantitative. While the methods of financial planning is done by identifying the client ; setting goals and getting the data; analysis and evaluation of the client's financial status; presenting the financial planning recommendations. Sources of funds used to meet the objectives were that the emergency funds will be taken from the assets, while the life and health insurance and child marriages funds will be taken from disposable income. Special to the pension fund, it will be taken both from of assets and disposable income. After analysis and discussion, it can be concluded that in order to achieve the client’s goals, It recommended that some financial products could be conformly used, namely : the Savings Mandiri, BNI-AM Dana Liquid, Danamas Dollar, Simas One, and HPAM Ultima EquityKeywords: Financial Planning, Savings, Insurance, Mutual Funds
ANALISIS RASIO KEUANGAN DAN ANALISIS EVA SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PT CHAROENPOKPHAND INDONESIA TBK YANG TERDAFTAR DIBURSA EFEK INDONESIA Cholis Hidayati; Nofandi Selmury
JURNAL EKBIS Vol 21, No 1 (2020): Jurnal Ekbis : Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1450.124 KB) | DOI: 10.30736/je.v21i1.320

Abstract

Para pelaku bisnis di Indonesia dituntut untuk dapat bersaing di pasar global, dapat diketahui bahwa globalisasi bisa mempengaruhi tinggi rendahnya tingkat persaingan di dunia bisnis. Hal ini mengakibatkan semakin ketatnya persaingan bisnis antar berbagai jenis perusahaan. Adanya persaingan yang semakin ketat, perusahaan perlu mengadakan pengembangan dan perbaikan dalam kinerja perusahaannya terutama bidang keuangan. Alat pengukuran yang digunakan untuk adalah analisis rasio keuangan dan Economic Value Added (EVA). Tujuan dari penelitian ini adalah untuk mengetahui penggunaan analisis rasio keuangan dan EVA dalam menilai kinerja perusahaan.Data yang digunakan dalam penelitian ini adalah data sekunder yang berupa laporan keuangan PT. Charoen Pokphand Indonesia Tbk tahun 2012 sampai dengan 2014 beserta keterangannya yang listing di Bursa Efek indonesia sehingga keakuratan datanya terjamin. Metode pengumpulan data yang digunakan yaitu dokumentasi dengan cara mengumpulkan dan mempelajari keterangan- keterangan data perusahaan. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan menggunakan studi kasus. Hasil penelitian yang dilakukan selama kurun waktu tiga tahun tersebut dapat diketahui bahwa berdasarkan analisis rasio likuiditas PT.KalbeFarma,Tbk memiliki kinerja keuangan yang cukup baik. Berdasarkan analisis rasio leverage PT. Charoen Pokphand Indonesia Tbk memiliki kinerja keuangan yang baik. Kemudian berdasarkan analisis rasio aktivitas PT. Charoen Pokphand Indonesia Tbk memiliki kinerja keuangan yang cukup baik. Selanjutnya berdasarkan analisis rasio profitabilitas PT. Charoen Pokphand Indonesia,Tbk memiliki kinerja keuangan yang cukup baik. Serta berdasarkan analisis rasio pasar PT. Charoen Pokphand Indonesia Tbk memiliki kinerja keuangan yang cukup baik dan memiliki tingkat pertumbuhan yang tinggi. Sedangkan berdasarkan EVA PT. Charoen Pokphand Indonesia Tbk memiliki kinerja keuangan yang baik. Selama Tiga tahun berturut-turut PT. Charoen Pokphand Indonesia Tbk mampu menghasilkan EVA yang positif yang berarti EVA>0Haliniberarti PT.Charoen Pokphand Indonesia Tbk mampu menciptakan nilai tambah ekonomi (EVA).  
PENINGKATAN PRODUKTIVITAS DAN PROFITABILITAS BAGI UKM SENTRA INDUSTRI KUE BAKPIA DI GEMPOL PASURUAN JAWA TIMUR Ulfi Pristiana; Cholis Hidayati; Bambang Wiwoho
JPM17: Jurnal Pengabdian Masyarakat Vol 1 No 02 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v1i02.540

Abstract

This service community program was being carried out in the center of Bakpia industry at Gempol district in Pasuruan city namely SME bakpia cake “Barokah Jaya” and SME bakpia cake “Berlian”. Lately, this business has been running well but is not optimal. One of the identified problem is that the production process was done manually and consuming time so that the processing becomes less efficient. The condition is leading the partners can not meet consumer demand. The purpose of this program is to assist these home industries in an effort to increase productivity with the aid of a stirrer machine which is expected to improve the productivity and profitability of the business. The assisting method was performed by conditioning the object. There were 2 kinds of program implementation, management training and giving a stirrer machine for materials processing. Training is done in the field of management, that is finance, marketing and entrepreneurship as well as manufacturing. The stirrer machine is aimed to change the manual production process into mechanical production process. The assistance program turns out to be very helpfull in improving the efficiency of time in the processing of raw materials. They can now improve the product quantity significantly. The management training is also creating some beneficials. The product becomes more hygenics,the packaging is more interesting and the market is enhancing, the demand is increasing and even they are now keeping the business record administratively.Keyword: Productivity. Profitability
PENINGKATAN KUALITAS DAN PRODUKTIVITAS SANTAN KELAPA PADA KELOMPOK USAHA PERAJIN KELAPA Ulfi Pristiana; Cholis Hidayati; Adiati Trihastuti
JPM17: Jurnal Pengabdian Masyarakat Vol 2 No 02 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v2i02.1065

Abstract

Community Service Activities is the implementation of IbM program in 2016 conducted by coconut seller business group in Tambak Rejo Waru Sidoarjo village.So far, the efforts made by these partners have been good but this condition still cannot be said optimally because the process used is still manually so that themanufacturing process takes a long time and the processing becomes less efficient.The purpose of this program is to help coconut business groups to develop theirbusiness with the help of coconut squeezer which is expected to improve the qualityand productivity of the business. The method is done by conditioning the situation with the condition of theobject. With the implementation of this program is divided into 2 parts of theimplementation of the activities of management training and the provision ofassistance of a squeeze tool of coconut and frezeer. Training is done in the field ofmanagement, namely finance, marketing and entrepreneurship and production. Theprovision of tools is intended to assist partners in improving quality and productivityand is expected to improve business profitability.
Inovasi Desain Untuk Meningkatkan Kualitas Produk Batik Erwin Dyah Astawinetu; Yulyar Kartika Wijayanti; Cholis Hidayati
PLAKAT : Jurnal Pelayanan Kepada Masyarakat Vol 3, No 2 (2021): Volume 3, Nomor 2 Desember Tahun 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v3i2.6714

Abstract

Mitra program ini adalah UMKM Batik yang memiliki beberapa masalah ketika kami berkoordinasi sehingga kami menawarkan kepada mereka untuk  mengatasi masalah yang mereka hadapi. Tujuan dari program yaitu pendampingan manajemen usaha yang diterapkan dalam bisnis. Beberapa  solusi akan dilakukan dalam program untuk kelompok Batik dalam manajemen usaha, pemasaran dan kualitas. Untuk meningkatkan kemampuan mengelola usaha batik diadakan Pelatihan dan Pendampingan Manajemen Usaha. Untuk meningkatkan pemasaran kami akan memberikan pelatihan dan pendampingan inovasi desain dan strategi pemasaran bagi anggota kelompok batik agar memiliki kemampuan dalam memasarkan produknya  dengan harapan akan meningkatkan  penjualan batik mereka.  Kegiatan ini dilakukan dan  peningkatan dalam mengelola dan memasarkan produk bagi pengunjung yang berwisata di Desa. Dengan adanya berbagai desain batik baru serta bahan kain yang baik  meningkatkan produktivitas mereka sekitar 50% dibandingkan sebelum program. Peningkatan penjualan  mempengaruhi produk lokal lain seperti susu, kopi dan makanan desa.  Pelatihan manajemen kualitas, desain dan inovasi berhasil meningkatkan penjualan produk. Our partners are Batik SMEs who have some problems when we coordinate so we offer them to help solve their problems. The aim of this program in business management assistance that is applied to their business.  Solutions will be carried out in the program for the groups in management, marketing, and quality.  Improving the Business, management Training is held.  We will provide training and assistance on design innovations for batik group members so that they can sell and increase sales. The result was an extraordinary increase in managing and marketing products for visitors who traveled in the village. The existence of various new batik designs and good fabrics has increased their productivity by about 50% compared to before the program. This increase in sales affects other local products such as milk, coffee, and village food. Providing management training, designs and innovations that will increase the sales.
INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL ON BUSINESS SUSTAINABILITY THROUGH FINANCIAL PERFORMANCE AS MEDIATION VARIABLES IN SHARIA BANKING FOR THE 2016 – 2020 PERIOD Cholis Hidayati; Gustaf Naufan Febrianto
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.885 KB)

Abstract

Islamic banking is an alternative banking service for Muslim customers who want to choose non-usury and minimal risk banking services. However, the comparison of market share, total core capital owned by Islamic banking with conventional banking is one of the challenges for Islamic banking to maintain its business continuity the period of 2016 – 2020. The design of this study uses a descriptive quantitative approach, supported by secondary data obtained from the Financial Services Authority and the company's official website. The object of research involves Islamic corporate Governance and intellectual capital, corporate financial performance and business sustainability. The population of this research is 14 Islamic commercial banks in Indonesia in 2016 – 2020, with purposive sampling technique, namely companies that publish annual reports including sustainability reports consecutively during the 2016 - 2020. The analytical technique used is Partial Least Square (PLS) with a level of confidence 1.96 which is stated significantly between variable relationships. The results of data processing are in the form of models, journals in reputable international journals, HKI and providing input for policy makers about Islamic banks, for the Islamic banks internal policy and all the investors in making investment decision.
Co-Authors Adam Nurdin Naufaldy Adelia Febriana Adiati Trihastuti Aditya, Farhan Ahmad Qois Alinda Dwi Jofanka Amelia, Ariya Amiranto, JB Amru Karim Alhabsyi Ananta Kumala Sari Ananta, Mufita Dea Anastasya Mechta Mediana Anastasya, Shinta Anggun Veby Safitri Anis Fitriah Anisa Ari Suci Ardhi Islamudin Argaleka Ayu Candraningsih Ari Rohmana Arma Yuli Fitriasari Arswarani Leonika Aulia, Arti Mirza Baderi, Rahmawati Nur Badzlina Chaerani Putri Bambang Wiwoho Chandra Fitriyani C.M Charisma Bayu Ramadhani Cindy Rahmawati Cindy Septiana Rahayu Desfi Dwi Sulistyana Devira Larasati Diba, Fitri Farah Dita Fitriani Dorifahtu Afirstantian Maharani Dyah Putri Agustin Elmiano A. E. Erong Erinda Aprilia Puspitasari Erlina Dinda Safitri Erwin Dyah Astawinetu Esther Tioma Nauly Pardede Fannya Mutiara Sari Fara Brygita Ramadhani Farah Estianingtyas Fatika Rahma Fina Febrianto, Gustaf Naufan Filzah Primardiningtyas Hana Damayanti Tarihotan Hazzar Al Oktha Rahmatika Henitha Nadia Kristy Herny Ria Mandag Imeltiana Imeltiana Indhira Ridho Abdillah Indri Widya Wulandari Ira Kusuma Wardhani Irda Agustin Kustiwi Irma Nur Fadlia Isnani Dzuhrina Ivananur Alvira Wahono Jelita Prakasita Handi D Joys Oktavia Krisogonus A. Seleman Kusnul Kotimah Laila Putri Hidayati Lia Anitha Puspharini, Lia Anitha Linda Novia Sari Lupitasri, Nur Indah Maria Yuliana Postel Marta Uli Septiana Manalu Maulidah Narastri Mei Liana Rofilia Sari Meilitarizky Nanda Melinda Magdarina Mirana Lavenia Missel, Rheinata Audreyna Mochammad Fajar Saputra Mustika Auliya Salma Naafika Rachma Rozani Nabila Febriyana Nadia Dwi Pratiwi Naggongi, Vera Rambu Nala Hikmatul Machmudah Nanda Karisma Putri Nandhita Kirana Atikasari Narastri, Maulidah Narulita, Friska Dhea Ni Luh Ayu Atmi Kamaratih Niendya Zelly Agustina Nilam Noer Faizah Nilam Santika Nisa Fitri Aulia Nisaa, Rizka Khoirotun Nofandi Selmury Novalina Deviyanti Novia Oktaviani Nur Faiza Mas’udiyah Nurusyifa Amelia Octavia Dwi Sagita Sari Pratiwi, Rany Nur Priansyah, Teguh adi Puri Handayani Sura Prewati Putri Nadiya Puspitasari Putri Nugraheni Qhuluqi Alya Rafa Syahrul Amrulloh Rafi Adyatma Ramadhani, Noviana Ratnasari, Bagas Firmansyah Refi Tri Anika Retno Ayu Widyastuti Reza Mutiara Nur Fitriandinni Richa Nor Syafitri Rikhza Masfa’ani Rizky Abdhul Kharim Rohman Syah, Muhammad Nur Rosaliyanti, Ade Putri Roy Hanafi Rr Adzkia Larasati Meyrizky Rulis Setyowati Sabrina Nova Ashara Safa Wildanul Arfi Safitri, Uhti Noer Choliza Sari, Ajeng Rossantika Shofiatus Sa’diyah Sihaloho, Yolanda Maghdalena Sinta Nuria Siti Lailatus Siti Maisyaroh Sofyan, Achmad Sullicyanna Luna Bianca Sunia Apriyono Titus Gustiagung Grace Widya Arta Tyas, Hesti Ning Ulfi Pristiana Ulfi Pristiana Ulfi Pristiana Veren Putri Shamaya Vivi Ade Rivani Vivi Armadhani Widiawati, Pipit Widya Novita Sari Wulandari, Amalia Devi Yohana Natalia Fransiska Yulyar Kartika Wijayanti Yunita Budi A M