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UMKM Assistance Through Halal Product Certification and Digital Marketing in Pagerngumbuk Village: Pendampingan UMKM Melalui Sertifikasi Produk Halal dan Digital Marketing di Desa Pagerngumbuk Widhiarto, Maulana Rizky; Solichah, Maulidatus; Biduri, Sarwenda
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.249

Abstract

The purpose of this community service activity is to provide assistance regarding the use of digital marketing and provide information about the process of licensing the legalization of halal products for UMKM actors in the Pagerngumbuk village. The method we chose to carry out this research activity was to provide knowledge about the importance of using digital technology to market products in the modern era and provide information about the process of legalizing halal products for UMKM actors in the village of Pagerngumbuk. In this study we used descriptive qualitative research methods. This activity was carried out in the form of socialization to the Pagerngumbuk village community about the use of digital technology to market products in the modern era and providing information about the process of legalizing halal products for UMKM actors in the Pagerngumbuk village. With this activity, it is hoped that the Pagerngumbuk village community, especially for UMKM actors, can get knowledge and information about the use of digital technology and the process of legalizing halal products. The results we got after socializing UMKM assistance showed that increasing consumer access to micro-enterprises had an impact on increasing the turnover of UMKM actors. The use of digital technology has created new markets for products and added new creative innovations for UMKM business players.
MSME Performance through Institutional Strengthening during the Covid-19 Pandemic: Kinerja UMKM melalui Penguatan Kelembagaan saat Pandemi Covid-19 Prapanca , Detak; Sriyono; Biduri, Sarwenda
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.271

Abstract

Semenjak terjadinya wabah covid 19, UMKM menjadi salah satu sub-sektor yang terdampak secara signifikan terutama untuk usaha berskala mikro. Akibat adanya social distancing (jarak sosial) dan Peraturan Pembatasan Kegiatan Masyarakat (PPKM) yang diterapkan pemerintah berdampak pada kinerja dan pemasaran UMKM yang menyebabkan beberapa UMKM kesulitan untuk bertahan pada usahanya. Dalam kegiatan pengabdian masyarakat ini yang digunakan untuk sebagai obyek adalah UMKM Desa Telasih Kecamatan Tulangan, Kabupaten Sidoarjo, Provinsi Jawa Timur. Terjadinya Covid-19 mengakibatkan penjualan pada UMKM budidaya ikan lele tersebut memiliki penurunan yang signifikan. Sehingga membuat pelaku UMKM menjadi rugi. Selain itu, beberapa permasalahan juga terjadi pada UMKM tersebut. Permasalahan tersebut dimulai dengan tidak terdaftarnya Mitra tersebut di kelembagaan. Hal in menjadikan usaha tersebut tidak legal. Kinerja UMKM juga belum diketahui secara jelas karena tidak memiliki laporan keuangan.Metode pelaksanaan yang pertama dilakukan dengan observasi. Setelah itu melakukan sosialisasi edukasi mengenai kelembagaan, dan pengelolaan keuangan. Guna memberikan gambaran umum mengenai pembuatan kelembagaan, dan pengelolaan keuangan yang umum digunakan dalam UMKM. Melalui Solusi tersebut diharapkan UMKM mampu meningkatkan kinerjanya serta mampu mengatasi danpak dari Pandemi Coid-19.
The Urgency of Implementing Gender Responsive Budgets in Local Governments (Study in Sidoarjo Regency): Urgensi Penerapan Anggaran Responsif Gender Di Pemerintah Daerah (Studi Pada Kabupaten Sidoarjo) Biduri, Sarwenda; Dewi, Santi Rahma; usrotin, Ilmi
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.336

Abstract

This study aims to find out why the local government does not respond to gender responsive budgeting. Since the issuance of the regulation known as Presidential Instruction No. 9/2000, there has been no significant change in gender equality. This research builds on several previous studies in Indonesia which found that many regulations have been established to promote gender equality, but no significant action has been shown by local governments to implement them. So, this study tries to find out what obstacles hinder the implementation of gender responsive budgeting in local governments. This research method is descriptive quantitative. An in-depth documentation study is a tool for collecting data. This study found several obstacles such as understanding of the concept of gender among government officials, political will, and resistance to change. Some strategies to overcome this obstacle are (1) affirmation of political commitment; (2) affirmation of technical capacity. The contributions of this research include developing theory in public sector accounting especially in the budgeting process, and providing an understanding of gender responsive budgeting in local government. The last important contribution is to provide advice and an overview for the Sidoarjo City Government to start implementing gender responsive budgeting.
The Gender Diversity Executive, Thin Capitalization, Capital Intensity on Tax Avoidance and Firm Value Lestari , Veny Abidatul; Eny Maryanti; Biduri, Sarwenda
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p88-104

Abstract

Introduction/ Main Objectives: The purpose of this study is to ascertain how executive gender diversity, thin capitalization, and capital intensity affect tax evasion and firm value. Background Problems: The main source of income for the Indonesian government, which is used for national development, is taxes. Taxes, however, can be a cost that lowers business profitability because they fluctuate by a company's performance. Research Methods: Quantitative research methodology is employed. Purposive sampling was used in this study to select a sample of manufacturing firms in the food and beverage subsector that were listed on the Indonesia Stock Exchange between 2018 and 2021. 43 businesses provided samples. Using SPSS 26 as the analysis tool, multiple linear regression was used for this study. Findings / Results: The findings indicate that whereas thin capitalization and capital intensity have a substantial impact on tax avoidance, gender diversity has no influence. Thin capitalization and capital intensity have a significant effect on firm value, while gender diversity in the executive has no effect. Conclusion: The research implies that management should take them into account when carrying out legal tax avoidance strategies and that financial managers should pay attention to non-financial factors that could affect a company's worth.
PENDAMPINGAN IMPLEMENTASI SISTEM PENCATATAN AKUNTANSI SEKOLAH BAGI DAN SMK NURUL HUDA KEPADANGAN KABUPATEN SIDOARJO Biduri, Sarwenda; Mulyadi, Akhmad; Choiriyah, Ilmi Usrotin
Jurnal Terapan Abdimas Vol 5, No 1 (2020)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v5i1.4906

Abstract

Abstract. An educational institution requires good administrative management to serve the needs of the community. The use of Information Systems is a very significant investment at this time. With information that is very fast, accurate, effective and efficient. Payment of routine and non-routine operational administration is still manual where data is recorded in the recap book and excel manual, this is done by SMK Nurul Huda Tulangan and MAN Featured Tlasih, because the process can take time, and data storage is still in the form of archives. The purpose of this study was to determine the Design of School Accounting Systems that are currently running at SMK Nurul Huda Tulangan and MAN Unggulan Tlasih. While the usefulness of this research is to increase knowledge and insight in the field of information technology, especially relating to the Design of School Financial Accounting Systems. To overcome this problem a computerized information system needs to be made. The research method used is the method of observation analysis, interviews and literature and elicitation studies. The application program used is PHP (Personal Home Page Tools) and the database uses MySQL. The system built is expected to support student financial administration activities including payment of tuition fees, savings, re-registration, building money, national examinations, and other costs, making it easier to find the required student databases and in making monthly reports faster and more timely . The results of this program, namely the implementation of web-based school financial accounting applications, namely pocket.umsida.ac.idd easily by the two schools.Abstrak. Suatu lembaga pendidikan memerlukan pengelolaan administrasi yang baik untuk melayani kebutuhan masyarakat. Penggunaan Sistem Informasi merupakan sebuah investasi yang sangat signifikan pada saat ini. Dengan informasi yang sangat cepat, akurat, efektif dan efisien. Pembayaran administrasi operasional  rutin dan non rutin masih bersifatmanual dimana pencatatan data dilakukan ke dalam buku rekap dan manual excel, hal ini yang dilakukan oleh SMK Nurul Huda Tulangan dan MAN Unggulan Tlasih, karena proses tersebut dapat menyita waktu, dan penyimpanan data masih berupa arsip. Adapun tujuan penelitian ini adalah untuk mengetahui Perancangan Sistem Akuntansi Sekolah yang sedang berjalan di SMK Nurul Huda Tulangan dan MAN Unggulan Tlasih. Sedangkan kegunaan dari penelitian ini adalah untuk menambah pengetahuan dan wawasan dibidang teknologi informasi khususnya yang berhubungan dengan Perancangan Sistem Akuntansi Keuangan Sekolah. Untuk mengatasi masalah tersebut perlu dibuat suatu sistem informasi yang terkomputerisasi. Metode penelitian yang digunakan adalah metode analisis  observasi, wawancara dan studi pustaka dan elisitasi. Program aplikasi yang digunakan adalah PHP (Personal Home Page Tools) serta database menggunakan MySQL. Sistem yang dibangun diharapkan dapat mendukung kegiatan pembayaran administrasi keuangan siswa diantaranya pembayaran SPP, Tabungan, Daftar Ulang, Uang Gedung, Ujian Nasional, dan biaya lain-lain sehingga mempermudah dalam pencarian datasiswa yang diperlukan dan dalam hal pembuatan laporan bulanan menjadi lebih cepat dan tepat waktu. Hasil dari program ini, yaitu dapat diimplementasikannya aplikasi akuntansi keuanga sekolah berbasis web yaitu saku.umsida.ac.iddengan mudah  oleh kedua sekolah tersebut.  
Influence of Village Funds and Policies on Community Welfare: A Brief Overview Fadilah, Elmi Nur; Biduri, Sarwendah
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1372

Abstract

This research investigates the influence of village funds, allocation strategies, policies, and institutional frameworks on community welfare and accountability in village fund management. Utilizing a quantitative approach, a sample of 54 respondents from villages surrounding the Pandaan sub-district was selected using purposive sampling techniques. Data was collected through Google Forms and analyzed using the SmartPLS program, employing both inner and outer model analyses. The findings indicate significant positive effects of village fund variables, allocation strategies, and policies on community welfare. However, village institutional variables were found to have no significant impact on community welfare. These results underscore the importance of effective management strategies and policies in ensuring the welfare of communities in rural settings, thereby informing policymakers and stakeholders involved in local governance and development. Highlights : The study examines the influence of village fund management on community welfare in rural settings. Findings highlight the significance of allocation strategies and policies in enhancing community welfare. Implications underscore the importance of effective management practices for rural development and governance. Keywords: Village funds, Community welfare, Accountability, Rural development, Quantitative study
Leadership and Rewards Drive Performance-Based Budgeting in Indonesia Sunari, Sunari; Biduri, Sarwenda
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1396

Abstract

This research investigates the impact of organizational commitment, human resource quality, leadership style, and rewards on performance-based budgeting in Sidoarjo Regency's local government agencies. Using a quantitative approach and surveying 100 employees, data were collected via closed questionnaires and analyzed using SPSS Statistics software version 26. Results show that while organizational commitment has an insignificant impact, leadership style and rewards significantly influence performance-based budgeting, and human resource quality has no effect. These findings highlight the importance of effective leadership and reward systems in enhancing budget implementation. Limitations include a restricted sample size, suggesting further research with broader scope and additional variables. Highlight: Leadership Impact: Leadership style significantly affects performance-based budgeting implementation. Rewards Role: Rewards enhance employees' performance and budget implementation. Human Resources: Quality of human resources does not impact budget implementation. Keywoard: Organizational Commitment, Human Resource Quality, Leadership Style, Rewards, Performance-Based Budgeting
Individual Morality, Internal Control Of Fraud With Organization Ethical Culture As Moderation Abidin, Fityan Izza Noor; Handayani, Sri Enggar Puji; Biduri, Sarwenda
Academia Open Vol 8 No 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7848

Abstract

This study explores the impact of individual morality and internal controls on fraud risk in the implementation of healthcare assurance by Indonesia's BPJS. It emphasizes the moderating role of organizational ethics. Using a quantitative approach and Partial Least Square (PLS) analysis, data was gathered via direct surveys from Rumah Sakit Umum Al-Islam H.M. Mawardi Krian employees. The results indicate that individual morality has a limited effect on fraud risk, with individual moral reasoning playing a key role in behavior. However, internal controls significantly mitigate fraud risk, aligning with the fraud triangle theory's principles. Surprisingly, organizational ethical culture weakens the link between individual morality and internal control in relation to fraud risk, as a strong ethical culture raises standards and influences employee conduct positively. In conclusion, the study highlights the importance of strengthening internal controls in healthcare institutions to enhance employee ethics and prevent fraud. Future research could extend this investigation to include manufacturing companies, broadening our understanding of factors mitigating fraud risk in BPJS healthcare assurance. Involving multiple healthcare institutions would enhance the generalizability of these findings. highlights : Individual moral reasoning levels do not significantly impact fraud risk in healthcare assurance implementation, emphasizing the complexity of ethical decision-making. Effective internal controls are crucial in mitigating fraudulent activities, aligning with the principles of the fraud triangle theory. Organizational ethical culture can either strengthen or weaken the relationship between individual morality and internal control, highlighting the role of corporate ethics in shaping employee behavior and reducing fraud risk. Keywords : Individual Morality, Internal Control, Organizational Ethics, Fraud Risk, Healthcare Assurance
GENDER DIVERSITY ON BOARDS, WOMEN’S LEADERSHIP AND COMPANY PERFORMANCE (EMPIRICAL STUDY OF FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2018-2022) Apriliani , Dwi; Biduri, Sarwenda
International Journal of Business, Law and Political Science Vol. 1 No. 9 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i9.204

Abstract

General Background: Gender diversity and women's leadership have become critical topics in corporate governance, especially in relation to firm performance. Specific Background: While previous studies have focused on gender diversity’s effects, few have explored the specific influence of gender diversity within the boards of directors and commissioners, particularly in the Indonesian context. Knowledge Gap: The literature lacks clarity on how gender diversity in these distinct leadership roles impacts firm performance in emerging markets like Indonesia. Aims: This study examines the effect of gender diversity on the board of directors, board of commissioners, and women's leadership on firm performance, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018-2022. Results: The findings indicate that gender diversity on the board of directors negatively affects firm performance, while gender diversity on the board of commissioners has a significant positive effect. Female leadership was also found to negatively influence firm performance. Novelty: This study reveals that the impact of gender diversity varies depending on the leadership position, highlighting that while diversity in oversight roles (board of commissioners) can improve performance, diversity in executive roles (board of directors) may have a different effect. Implications: The results suggest that firms and policymakers need to consider the specific context of board roles when promoting gender diversity, as its effects may differ across organizational structures. Additionally, the study underscores the importance of balancing gender diversity initiatives with the decision-making processes within boards to optimize performance outcomes.
Determinants of Managerial Performance in Muhammadiyah Universities: Innovation and SDG’s 12 Sarwenda Biduri; Eny Maryanti; Sigit Hermawan; Fadilla Rahmawati; Cicik Suciati
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.164-170

Abstract

This study aims to formulate Determinants of Improving Managerial Performance of Muhammadiyah Universities with Innovation Performance as a Moderating Variable for Achieving SDG's No. 12. The research method used is quantitative method with data collection through questionnaires. The research sample was all employees of Muhammadiyah Universities in East Java. The results showed that Information Technology has no effect on Managerial Performance, Budget Participation has no effect on Managerial Performance, but Total Quality Management (TQM) affects Managerial Performance. Furthermore, Innovation Performance can moderate the effect of Information Technology and Total Quality Management (TQM) on Managerial Performance, but cannot moderate the effect of Budget Participation on Managerial Performance. This study implies that improving the Managerial Performance of Muhammadiyah Universities can be done by implementing Total Quality Management (TQM) and supported by Innovation Performance as a moderating variable. This research is expected to be a reference for further research related to improving Higher Education Managerial Performance.
Co-Authors Addin , Umniyah Ade Irma Suyani Adelia Asma Ainindya, Ninik Ruma'isya Aisha Hanif Akhmad Mulyadi Alsaf Pebrianggara Alshaf Pebrianggara Amanda, Risha Tri Amilliyah, Winda Ayu Ananda, Diva Firma Anggie Nur Cahyani Anik Maulidiya Apriliani , Dwi Arista Firana, Riza Arista, Sintha Wahyu Arizanda Rahayu, Ruci Asma, Adelia Bayu Hari Prasojo Bayu Prasojo Bernika Ivanda Zulfi Lestari Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Cut Ami Rahmah Damayanti, Elok Dedy Rahmat Saleh Dedy Rahmat Saleh Detak Prapanca Devi Rukmana Sari Devy Rahmawati Dewi Ratiwi Meiliza Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Duwi Rahayu Duwi Rahayu Dwi Amilatus Solicha Dwi Anjani Dwi Aprillia Rahmawati Dwiky Subekti Rachman Elisya, Reza Marcelina Elmas, Alif Kharisma Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryanti Essa Ries Ahmed Eva Wany Fadilah, Elmi Nur Fadilla Rahmawati Fanny Liasari, Elva Fauzia, Anugerah Wahyu Fauziah, Rina Fauziyah, Luluk Putri Ferica Maulidyanto Firanti, Nuriya Firnata, Tifani Angga Fitiyan Izzah Noor Abidin Fitri Octavia Pratiwi Fittyan Izza Noor Abidin Fityan Izza Noor A Fityan Izza Noor Abidin Hadiah Fitriyah Handayani, Miftachul Rizki Handayani, Sri Enggar Puji Hari Prasojo, Bayu Harianto, Wiwit Hariyanto , Wiwit Herawati, Nindy Maylinda Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala i Andriani, Ratna Novy Hari Iffah Qonitah Ilmi Usrotin Choiriyah Imelda Dian Rahmawati Imelda Dian Rahmawati Irma Suyani, Ade Issatis Samira Istighfara, Risna Cahya Izza Noor Abidin, Fityan Jamaludin Jamaludin Jannah , Miftakhul Julia Vivi Maulidah K., Herlinda Maya Khoirun Nisa Kukuh Sinduwiatmo Kukuh Sinduwiatmo Kukuh Sinduwiatno Lailatul Maghfiroh Lestari , Veny Abidatul Lestari, Bernika Ivanda Zulfi Liswatul Khasanah Loekitasari, Silvy Luluk Putri Fauziah M. Ilham Musthofa Maula, Milla Milkhatul Maulidia Dewi Azhari Maulidina, Wilda Maya Kumala Sari, Herlinda Mayang Novita Sari Mochamad Rizal Yulianto Mochammad Fani Rafael Mukhammad Amar Musliq Nihlatul Qudus Sukma Nirwana Ningdiyah, Endra Wahyu Nirma Mufaidah Dwi Ajeng Suhermanto Nugraha Dini, Amelia Nur Amalina Nisfa Salisa Nur Fadhila, Shafira Nurasik Nurasik Nurasik Nurasik , Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik, Nurasik Nuriza, Vivin Nurul Ajizah Oktavia, Sofadiya Oni Permatasari Pramaditya, Abimanyu Prapanca , Detak pratiwi, rossy Priandini, Errika Al Mufidah Pribadi, Moch Ayub Johan Putri Febriana Rafael , Mochammad Fani Rahma Dewi, Santi Rahmawati, Dwi Aprillia Ratna Nugraheni Rietra Aryza Arnindhita Risha Tri Amanda Rizka Aulia Ferisanti Rizky Eka Tamara Rokhillah, Yuni Ruci Arizanda Rahayu Ruci Arizanda Rahayu Salsa Billa Rahma Imania Salsabila, Rona Shafa Santi Rahma Dewi Sari, Windi Sekar Arum Sartika Sartika Selly Nurfatimah Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Siska Widiyawati Siti Nur Afifah Soeprijanto, Noerwachid Solichah, Maulidatus Sriyono Sriyono Sriyono Suci Kusuma Wardani Suhermanto, Nirma Mufaidah Dwi Ajeng Sunari, Sunari Tamara, Rizky Eka Tri Amanda, Risha Tyas, Erinda Wahyuning usrotin, Ilmi UTOMO, PRASETYO Wahyuning Tyas, Erinda Widhiarto, Maulana Rizky Widiyawati , Siska Wilda Maulidina Winda Ayu Amilliyah Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Yanti, Nurul Happy Yolanda Oktaviani Zakiyah, Luluk Zulfiani, Alfi Eka