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All Journal JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Majalah Ekonomi Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma Jurnal Mantik Accounting Global Journal Jurnal Informatika Ekonomi Bisnis Jurnal Akuntansi Barelang Jurnal Akuntansi dan Manajemen Journal of Educational Review and Research Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ALMUJTAMAE: Jurnal Pengabdian Masyarakat CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Dharma Pengabdian Perguruan Tinggi (DEPATI) Journal of Artificial Intelligence and Digital Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Eastasouth Journal of Impactive Community Services Jurnal Pengabdian West Science Jurnal Riset Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Klabat Accounting Review Nusantara Community Empowerment Review Land Journal Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Nusantara Entrepreneurship and Management Review Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Economic and Finance Review EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi PASAI : Jurnal Pengabdian kepada Masyarakat Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management Jurnal Akuntansi dan Bisnis Krisnadwipayana MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Perspectives on Advanced New Generations of Global and Local Economic Horizons
Achmad Wicaksono
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Peningkatan kapasitas UMKM melalui Edukasi Digital Marketing dan Pengelolaan Keuangan pada pelaku UMKM Fastabiqul Khoiroh; Achmad Wicaksono; Bagus Nurmantyas; Kholifatur Rosyidah; Zahra Adinda Yahya; M. Ahdal Sidqulloh Amin; M. Afrizal Agastya Rahmad; Taqwanur
Nusantara Community Empowerment Review Vol. 4 No. 2 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/42qmmf03

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini dilaksanakan untuk meningkatkan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Sarirogo, khususnya dalam pemanfaatan digital marketing dan pengelolaan keuangan usaha. Tujuan utama kegiatan ini adalah membantu pelaku usaha memperluas jangkauan pasar melalui media digital serta menumbuhkan kesadaran akan pentingnya pencatatan keuangan yang rapi dan terstruktur. Metode yang digunakan meliputi survei pendahuluan untuk pemetaan kebutuhan, pelatihan intensif dalam bentuk workshop, serta pendampingan langsung dengan praktik penggunaan media sosial dan aplikasi pencatatan keuangan sederhana. Kegiatan ini dirancang secara partisipatif dengan melibatkan narasumber dari bidang pemasaran digital dan keuangan mikro, serta diakhiri dengan evaluasi dan monitoring tindak lanjut. Hasil kegiatan menunjukkan adanya perubahan positif pada pelaku UMKM. Peserta mulai berani memanfaatkan platform digital seperti Instagram, WhatsApp Business, dan TikTok untuk memasarkan produk mereka. Selain itu, sebagian besar peserta juga mulai menerapkan pencatatan transaksi menggunakan aplikasi “Buku Warung” sehingga pengelolaan keuangan menjadi lebih transparan. Secara keseluruhan, program ini berhasil meningkatkan keterampilan teknis sekaligus pola pikir pelaku usaha menuju praktik bisnis yang lebih modern, profesional, dan berdaya saing. This Community Service Program (PKM) was implemented to improve the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Sarirogo Village, particularly in utilizing digital marketing and managing business finances. The main objective of this activity was to help entrepreneurs expand their market reach through digital media and raise awareness of the importance of neat and structured financial records. The methods used included a preliminary survey to map needs, intensive training in the form of workshops, and direct mentoring with practical use of social media and simple financial recording applications. This activity was designed in a participatory manner, involving resource persons from the fields of digital marketing and microfinance, and concluded with evaluation and follow-up monitoring. The results of the activity showed positive changes in MSMEs. Participants began to boldly utilize digital platforms such as Instagram, WhatsApp Business, and TikTok to market their products. In addition, most participants also began implementing transaction recording using the "Buku Warung" application, thus increasing financial management transparency. Overall, this program successfully improved the technical skills and mindset of entrepreneurs towards more modern, professional, and competitive business practices.
Penyusunan Laporan Keuangan Bedasarkan SAK EMKM Pada UMKM Mafaza Snack Moh.Arrijal’Ilman Nafi’; Achmad Wicaksono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.9139

Abstract

Penelitian ini bertujuan untuk memahami prosedur penyusunan laporan keuangan di UMKM Mafaza Snack, dan untuk mengetahui apakah penyusunan laporan keuangan tersebut sudah sesuai dengan SAK EMKM atau tidak. UMKM, yang merupakan salah satu bagian penting dari ekonomi Indonesia, menghadapi kesulitan dalam menyusun laporan keuangan sesuai dengan peraturan akuntansi yang telah ditetapkan. Melalui metode deskriptif kualitatif, data peneliti di dapatkan melalui data wawancara langsung kepada pemilik UMKM dan salah satu pegawai. Penelitian ini mengkaji bagaimana pemahaman pemilik usaha terhadap SAK EMKM dan praktik pembukuan yang dilakukan saat ini. Temuan penelitian menunjukkan bahwa praktik keuangan Mafaza Snack tidak sepenuhnya memenuhi standar SAK EMKM, yang disebabkan oleh kurangnya kesadaran akan akuntabilitas dan kurangnya sumber daya dalam pengembangan sistem pembukuan yang efektif.
Pemberdayaan Literasi Masyarakat Melalui Program Warung Literasi dan Bimbingan Belajar Cerdas Ceria Shobibatur Aulia; Achmad Wicaksono; Intan Firdaus; Nimas Azimatur Rohmah; Ummul Muchlisho; M. Faizal Abdillah
Nusantara Community Empowerment Review Vol. 4 No. 1 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/pqvy2587

Abstract

Program Warung Literasi dan Bimbingan Belajar Cerdas Ceria dilaksanakan di Dusun Luwung, Desa Sarirogo, sebagai upaya pemberdayaan literasi masyarakat melalui pendekatan Participatory Action Research (PAR). Latar belakang dilaksanakannya kegiatan ini adalah kurangnya akses bahan bacaan, minimnya ruang belajar non formal, serta rendahnya tingkat pendampingan belajar anak-anak. Program Warung Literasi menyediakan ruang baca terbuka dengan berbagai koleksi buku mulai dari buku cerita, komik edukasi, dan bacaan umum, sedangkan Cerdas Ceria memberikan bimbingan belajar interaktif dengan metode kreatif dan menyenangkan sehingga anak-anak dapat lebih menikmati proses pembelajaran. Hasil dari pelaksanaan program ini menunjukkan adanya peningkatan minat baca, kemampuan memahami bacaan, serta keterampilan menulis anak-anak. Selain itu, program ini juga berhasil mendorong partisipasi aktif masyarakat, mulai dari orang tua, perangkat desa, guru, hingga tokoh masyarakat dalam mendukung keberlangsungan kegiatan. Dengan demikian, program berbasis komunitas ini terbukti mampu meningkatkan budaya literasi sekaligus memperkuat pendidikan nonformal di lingkungan pedesaan. The "Smart and Cheerful" Literacy Shop and Tutoring Program was implemented in Luwung Hamlet, Sarirogo Village, as an effort to empower community literacy through a Participatory Action Research (PAR) approach. The background to this activity was the lack of access to reading materials, the lack of non-formal learning spaces, and the low level of learning assistance for children. The "Smart and Cheerful" Literacy Shop provides an open reading space with a variety of book collections ranging from storybooks, educational comics, and general reading, while "Smart and Cheerful" provides interactive tutoring with creative and fun methods so that children can enjoy the learning process more. The results of this program implementation showed an increase in reading interest, reading comprehension skills, and writing skills of children. In addition, this program also succeeded in encouraging active community participation, from parents, village officials, teachers, to community leaders in supporting the sustainability of the activity. Thus, this community-based program has proven to be able to improve literacy culture while strengthening non-formal education in rural areas.
Financial Factors Affecting Tax Aggressiveness in JII70 Companies Riska Ainur Rosyida; Chairil Anwar; Achmad Wicaksono; Kafidin Muzakki
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2147

Abstract

General Background: Taxation is the primary source of government revenue used to finance national development. However, companies’ efforts to reduce their tax burden may lower government revenue and affect the sustainability of development. Specific Background: Tax aggressiveness can be influenced by financial conditions, including profitability, liquidity and leverage. This issue is also relevant to Sharia-compliant companies listed on the Jakarta Islamic Index 70 (JII70), which have undergone a Sharia screening process regulated by the Financial Services Authority (OJK). Knowledge Gap: Studies on tax aggressiveness amongst Sharia-compliant companies remain limited and report inconsistent findings, whilst previous research has largely focused on non-Sharia-compliant companies. Objective: This study examines the influence of profitability, liquidity and leverage on tax aggressiveness amongst JII70 companies during the period 2021–2024. Methods: A quantitative approach was employed, utilising secondary data, purposive sampling, and multiple linear regression analysis on 38 companies (152 observations). Results: Profitability did not have a significant effect on tax aggressiveness, whilst liquidity and leverage had significant negative effects; collectively, all these variables significantly influenced tax aggressiveness. Novelty: This study provides empirical evidence from JII70 companies, a research context that has been relatively unexplored. Implications: These findings provide insights for companies, investors and regulators in decision-making and oversight relating to taxation.
PENGARUH IMPLEMENTASI FINTECH DAN PENGELOLAAN LAPORAN KEUANGAN TERHADAP PENINGKATAN LABA KSPPS BMT NU SIDOARJO Reni Andriana; Kafidin Muzakki; Chairil Anwar; Achmad Wicaksono
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.161

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Financial Technology (Fintech) terhadap pengelolaan laporan keuangan dan peningkatan laba pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Sidoarjo. Objek penelitian ini adalah Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Sidoarjo. Metode yang digunakan adalah penelitian kualitatif deskriptif dengan teknik wawancara dan observasi langsung. Hasil penelitian menunjukkan bahwa penerapan Fintech di KSPPS BMT NU Sidoarjo telah membawa berbagai manfaat, antara lain peningkatan efisiensi operasional dan profitabilitas. Dengan adanya digitalisasi pengelolaan laporan keuangan, proses transaksi yang lebih cepat, dan akurasi data yang tinggi, koperasi mampu meningkatkan pelayanan kepada anggota dan mencapai target laba yang lebih baik. Penerapan metode ini telah sesuai dengan kebutuhan masyarakat akan layanan keuangan yang lebih efektif, transparan, dan mudah diakses.
ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL DALAM MENERAPKAN PEMBERIAN PINJAMAN PADA KOPERASI WANITA DAHLIA DUKUHSARI, JABON, SIDOARJO Tanta Hilmawan; Chairil Anwar; Dian Fahriani; Achmad Wicaksono
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.165

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pelaksanaan prosedur pemberian pinjaman dan efektivitas pengendalian internal dalam menerapkan pemberian pinjaman pada Koperasi Wanita Dahlia Dukuhsari, Jabon, Sidoarjo. Jenis penelitian ini menggunakan metode deskriptif kualitatif untuk menganalisis guna membandingkan pengendalian internal dalam pemberian pinjaman yang diterapkan Koperasi Wanita Dahlia dengan pengendalian internal menurut COSO Framework. Metode pengumpulan data yang dilakukan dalam penelitian ini menggunakan teknik wawancara dan observasi. Hasil penelitian ini menunjukkan bahwa pelaksanaan prosedur pemberian pinjaman sudah dilakukan dengan baik karena sudah sesuai dengan SOP pemberian pinjaman pada Koperasi Wanita Dahlia. Penerapan pengendalian internal dalam pemberian pinjaman pada Koperasi Wanita Dahlia dan menurut COSO Framework berupa komponen lingkungan pengendalian, pertimbangan risiko, informasi dan komunikasi telah dilaksanakan secara efektif tetapi untuk komponen kegiatan pengendalian dan pemantauan masih belum efektif dikarenakan persyaratan dokumen dalam pemberian pinjaman hanya berupa fotokopi KTP, pelaksanaan audit hanya audit eksernal tidak adanya audit internal dan tidak adanya pemantauan terhadap dana pinjaman yang sudah diberikan. Kata Kunci: Koperasi; Pengendalian Internal; Pinjaman
THE EFFECT OF FINANCIAL LITERACY AND FINANCIAL ATTITUDES ON THE FINANCIAL PERFORMANCE Riska Ainur Rosyida; Achmad Wicaksono
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.13956

Abstract

This study investigates the financial performance of MSMEs in the beverage sector in Tulangan sub-district, Sidoarjo district, in relation to their financial attitudes and literacy. Strong financial literacy enables businesses to plan for the future, manage cash flow, and control costs, while positive financial attitudes foster disciplined income and expense management, thereby enhancing profitability and business sustainability. The study used a quantitative approach to survey 77 MSMEs players using a Likert scale questionnaire, and it used validity, reliability, normality, heteroscedasticity, multicollinearity, T-test, and F-test to analyze the data. The findings show that financial attitudes and literacy have a significant impact on beverage MSMEs' financial success. Financial attitudes serve as a foundation for sound decision-making, while financial literacy enhances financial management capabilities. This research contributes theoretically by empirically demonstrating that these two factors are crucial for the growth and stability of small businesses. However, since the study focuses solely on the beverage industry in one region, its findings may not be generalizable to other sectors; future research could incorporate additional variables such as financial technology or government policies for a more comprehensive analysis.
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PT. CHAMP RESTO INDONESIA TBK PERIODE 2022-2024 Ria Febrianti; Achmad Wicaksono
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4808

Abstract

This study aims to analyze the financial performance of PT Champ Resto Indonesia Tbk through financial ratio analysis. Adopting a descriptive quantitative methodology, the study examines secondary data derived from the entity’s annual reports between 2022 until 2024, sourced from the official website of the Indonesia Stock Exchange (IDX). The analysis applies liquidity, solvency, activity, and profitability ratios to assess the company’s financial condition and performance. The results indicate that the company’s liquidity ratios are below the ideal standard, reflecting limited ability to meet short-term obligations. From a solvency perspective, the company’s capital structure is largely dominated by debt, resulting in higher leverage and increased financial risk. Activity ratios reveal that asset utilization in generating sales has not been optimal, while profitability ratios show a declining trend, indicating a weakening ability to generate profits despite an increase in revenue. Based on these findings, it can be concluded that the financial performance of PT Champ Resto Indonesia Tbk during the research period experienced financial pressure, highlighting the need for evaluation and improvement in financial management. Financial ratio analysis is proven to be effective in providing an overview of the company’s financial condition and performance and can serve as a basis for managerial decision making.
STRATEGI MENINGKATKAN DAYA SAING UMKM WARUNG MAKAN BU HAFID DI ERA DIGITAL Achmad Wicaksono; Devi Maya Sofa
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1368

Abstract

The aim of this research is to formulate a strategy to increase the competitiveness of the Warung Bu Hafid MSME. The research was conducted using a qualitative descriptive method. Research data were obtained through in-depth interview techniques, direct observation, and documentation study. The collected data were analyzed through the SWOT framework to identify internal and external factors affecting business competitiveness. The research results identified strengths including strategic location, affordable prices, and delicious food quality, while weaknesses encompass minimal online promotion, lack of digital technology utilization, and monthly sales fluctuations. Opportunities that can be leveraged are local community consumption needs, community empowerment, takeaway services, and busy lifestyle trends, whereas threats include changes in consumer habits, rising raw material prices, dependence on local markets, and digital competition. Based on the SWOT matrix, the research formulated four strategy categories: SO Strategy (developing practical meal packages and pre-order services), WO Strategy (forming local digital teams and late-month promotions), ST Strategy (loyal customer ambassador programs and "hidden gem" concept), and WT Strategy (consistent digital campaigns and referral loyalty systems) which are expected to enhance competitiveness through market expansion, sales stabilization, and brand awareness improvement.
PENGARUH LITERASI KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU KEUANGAN PELAKU UMKM DI DESA GEMPOL ILFI NURRAHMA; Achmad Wicaksono
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.489

Abstract

This study aims to determine the effect of Financial Literacy and Income on the Financial Behavior of MSMEs in Gempol Village using quantitative methods. The independent variables in this study are Financial Literacy and Income, while the dependent variable is Financial Behavior. The sample of this study was 50 MSME respondents selected through random sampling. The result of the t-test showed that Financial Literacy t-count 4,408 > t-table 2,012 and a significant value of 0,000 < 0,05 and Income t-count 2,314 > t-table 2,012 and a significant value of 0,025 < 0,05 had a significant effect on Financial Behavior. The F test also showed a significant simultaneous effect of 0,000 < 0,05, so that both independent variables together influenced the Financial Behavior of MSMEs. Therefore, increasing Financial Literacy is important so that MSMEs can make the right decisions and improve their business performance.
Co-Authors A Falaqil Achmad Zaki Achmadi Susilo Afdhilah, Nur Aini Aida Fitria Aisyah Brillianta Aisyah Brillianta Alfarisi, Moch. Salman Alfira Dwi Anggraini Ali Hardana Almufidah, Evi Zahroh Amaliani, Nadia Andriana, Reni Andriani, Rena Anggita Nur Oktavia Anifah Tiara Kusuma Wardani Anindita Putri Novinda Anindita Putri Novinda Aprilia Sumarwanti Arisandi, Kirana Asrul, Rizki Subhana Atika Muhfida Hanum Azizah, Maulida NIkmatul Bagus Nurmantyas Bintang Armando Rotama Boyas, Jeziano Rizkita Chabibulloh, Muhammad Arfi Chairil Anwar Chairil Anwar Cynthia Eka Violita Denny Iswanto Devi Maya Sofa Dewi Arum Lestari Dewi Sri Rahayu, Dewi Sri Dian Fahriani Diana Sharfina Diana Sharfina Elika Joeniarti Erlyna Tri Rohmiatun Fahreza Eka Faradisha Failany, Muhammad Afif Falach, M. Zidnal Fastabiqul Khoiroh Ferdiana Tri Pramesari Firdaus, Dewi Anisa Firdausyi Ayudya Wardani Haldi Jofanda Halimatus Sa’diyah Hanum, Atika Muhfida Hariyanto, Widia Eka Hassan, Faez M. Hidayah, Siti Ghoniatul Hilmawan, Tanta ILFI NURRAHMA Indah Kumalasari Intan Firdaus Isbakhi, A Falaqil Islamiyah, Izzatul Istiqomah Maulida Multazam Jeziano Rizkita Boyas Julaikah Junaidi, Didik Kafidin Muzakki Kholifatur Rosyidah Kusuma Wijaya Lailiyah, Lathifa Nur Lailiyah, Nikmatul Lestari, Dewi Arum Listy, Afina Sufiana M. Afrizal Agastya Rahmad M. Ahdal Sidqulloh Amin M. Azie Azizman Nafis M. Faizal Abdillah M. Zidnal Falach May Maulidia, Putri Mochamad Agiel Putra Regianto Mochamad Thohiron Moh.Arrijal’Ilman Nafi’ Moh.Arrijal’Ilman Nafi’ Mohammad Setyo Wardono Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Raffi Mirza Muhammad Syahrul Mubarok Muzakki , Kafidin Nadia, Syarifah Nadya, Indy Nafia Ilhama Qurratu’aini Nafis, M. Azie Azizman Nafi’, Moh. Arrijal ‘Ilman Nimas Azimatur Rohmah Norlinstia Masi Bapa Novita Dwi Adeliyah Novita Sintia Dewi Nur Faidah, Rizka Oktavia, Igga Oktavianti, Rizma Parahita, Alifia Sabina Praciana, Yuvi Arinta Prakoso, Firza Agung Putra, Restu Frandana Putri Novinda, Anindita Putri Sulung Ditasari Qolbi Nofa, Kusuma Rena Andriani Reni Andriana Reni Andriana Ria Febrianti Riezca Nur Fitriana Rif'atul Choiriyyah Rif’atul Choiriyyah Riska Ainur Rosyida Riska Ainur Rosyida Risma Eiga Ambarwati Ristani Widya Inti Rohmah, Firda Yusnafa Rosyida, Riska Ainur Rotama, Bintang Armando Saharani, Aliefia Enggal Sari, Auly Fadilah Permata Sayyidah Salsabila Sekararum, Kumala Dwi Shobibatur Aulia Siti Nur Syarif&#039;ah Siti Nur Syarif`ah Siti Nur Syarif’ah Suci Lestari Suryaningsih, Dwie Retna Tanta Hilmawan Tantri Risda Zubaidah Taqwanur Ummul Muchlisho Unusida, Alifia Sabina Parahita Vivianti Indar Yusnia Wulandari, Lucia Putri Zahra Adinda Yahya Zahra Gunawan