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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Laa Maisyir Jurnal Ekonomi Islam Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan JIFA (Journal of Islamic Finance and Accounting) Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Asian Journal of Management Analytics JIPkM Journal of Islamic Economics Lariba Jurnal Mahasiswa Akuntansi Samudra Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JIFA (Journal of Islamic Finance and Accounting) E-Jurnal Akuntansi JESH: Journal of Economics, Social, and Humanities
Bima Cinintya Pratama
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Determinan Nilai Perusahaan Sektor Energi Dengan Kepemilikan Manajerial Sebagai Pemoderasi Imansyah, Akbar; Dirgantari, Novi; Pratama, Bima Cinintya; Wirnarni, Dwi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1869

Abstract

Penelitian ini bertujuan untuk menganalisis peran kepemilikan manajerial dalam memoderasi hubungan variabel leverage, profitabilitas, serta ukuran perusahaan pada nilai perusahaan. Jenis penelitian adalah kuantitatif, dengan menggunakan objek pada perusahaan energi yang tercatat di Bursa Efek Indonesia pada periode 2021-2023. Pengambilan sampel menggunakan metode purposive sampling memperoleh 99 sampel dari 33 perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan model regresi random effect berdasarkan hasil uji awal untuk regresi data panel. Hasil penelitian menunjukkan variabel leverage yang diukur menggunakan DER, profitabilitas diukur dengan ROE, serta ukuran perusahaan yang diukur dengan total aset tidak berpengaruh pada nilai perusahaan. Sedangkan kepemilikan manajerial terbukti memperkuat pengaruh ukuran perusahaan pada nilai perusahaan, namun tidak memperkuat pengaruh variabel leverage dan profitabilitas pada nilai perusahaan. Temuan ini menunjukkan perlunya pendekatan terhadap analisis keuangan dan pengambilan keputusan investasi, serta pertimbangan faktor lain yang mungkin dapat berpengaruh terhadap persepsi pasar. Bagi perusahaan yang ingin meningkatkan nilai perusahaan, fokus harus di berikan pada ukuran dan potensi pertumbuhan daripada hanya mengandalkan leverage dan profitabilitas, dengan melibatkan manajerial secara aktif dalam pengambilan keputusan strategis untuk mencapai tujuan peningkatan nilai secara berkelanjutan.
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019) Darmawan, Akhmad; Rimbawan, Bagas Akbar Dwi Pangestu; Rahmawati, Dwi Vina; Pratama, Bima Cinintya
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i2.4864

Abstract

The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.
Pengaruh Corporate Social Responsibility (CSR), Struktur Modal, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Profitabilitas Zaidatul Khauliyah, Desi; Winarni, Dwi; Cinintya Pratama, Bima; Fitriati, Azmi
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2063

Abstract

Profitabilitas adalah kemampuan perusahaan dalam menghasilkan laba melalui aktivitas operasional yang dijalankan selama periode tertentu. Tujuan dari penelitian ini adalah untuk menguji pengaruh Corporate Social Responsibility (CSR), struktur modal, pertumbuhan penjualan, dan ukuran perusahaan terhadap profitabilitas. Profitabilitas dalam penelitian ini diukur mengunakan Return on Assets (ROA). Populasi pada penelitian ini mencakup perusahaan pertambangan sub-sektor energi yang terdaftar di idx yearly statistics selama 2020 sampai 2023 dengan pemilihan sampel menggunakan metode purposive sampling yakni sebanyak 96 sampel. Berdasarkan hasil penelitian menunjukkan bahwa CSR dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap profitabilitas. Sementara itu, struktur modal memiliki pengaruh negatif dan ukuran perusahaan berpengaruh positif terhadap profitabilitas.
Pengaruh Ukuran Perusahaan dan Sales Growth Terhadap Nilai Perusahaan Dimoderasi oleh Profitabilitas Qurratul Ain, Syifa; Mudjiyanti, Rina; Cinintya Pratama, Bima; Isna Inayati, Nur
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2260

Abstract

Pertumbuhan perusahaan merupakan faktor penting dalam menjaga kelangsungan usaha dan kepercayaan investor. Hal ini dapat dilihat dari besarnya aset yang dimiliki perusahaan, pengelolaan aset dan pertumbuhan penjualan, serta profit yang dihasilkan. Tujuan penelitian ini yaitu menguji pengaruh ukuran perusahaan dan sales growth terhadap nilai perusahaan dimoderasi oleh profitabilitas. Penelitian ini menggunakan metode kuantitatif.  Populasi dalam penelitian ini menggunakan perusahaan sektor energi yang terdaftar di BEI periode 2020-2023. Teknik pengambilan sampel menggunakan purposive sampling, dan diperoleh data observasi sebanyak 147 data berdasarkan kriteria yang ditentukan. Alat analisis data yang digunakan adalah analisis regresi moderasi (MRA). Hasil pengujian hipotesis menunjukan bahwa variabel ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, sales growth dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Selain itu, profitabilitas tidak mampu memoderasi pengaruh ukuran perusahaan tetapi mampu memoderasi sales growth terhadap nilai perusahaan.
The mediating role of knowledge sharing in the relationship between human capital, structural capital, spiritual capital, and MSMEs innovation Sugianto, Nurunnisa Ayung Prinika; Pratama, Bima Cinintya; Hariyanto, Eko; Hapsari, Ira
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8469

Abstract

Purpose — This research aims to illuminate the influence of human capital, structural capital, and spiritual capital on innovation, mediated by knowledge sharing.Method — This research employs a quantitative methodology. It involves gathering data through a questionnaire that utilizes convenience sampling, focusing on 200 MSME operators across Banyumas, Brebes, and Cilacap. The statistical analysis utilizes Partial Least Square Structural Equation Modeling (PLS-SEM).Result — We found that human capital, structural capital, and spiritual capital directly impact innovation in MSMEs. Furthermore, we observe that knowledge sharing functions as a mediator in MSMEs innovation.Contribution — The study extends previous research, adding knowledge sharing as a mediating variable to explore its role in the nexus among human capital, structural capital, spiritual capital, and MSMEs innovation.
Business Sustainability Pada UMKM di Banyumas: Peran Environmental Consciousness dan Green Intellectual Capital Aziz, Muhammad Minanul; Pratama, Bima Cinintya; Pramono, Hadi; Pramurindra, Rezky
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.16415

Abstract

The purpose of this study was to determine the role of environmental consciousness and green intellectual capital on business sustainability in MSMEs. The sampling technique used was stratified random sampling with the characteristics of MSMEs that have been operating for one year and have more than two employees. The population is known to be more than 89,000 MSMEs in Banyumas which was then calculated for sample adequacy using g*power software. From the sample calculation, this study distributed 200 samples with the number of samples that could be used as many as 198 samples. This study uses SEM (Structural Equation Modeling) analysis on SmartPLS3 software by testing two models, namely the outer model and the inner model. The results of this study indicate that environmental consciousness has a positive and significant effect on green intellectual capital (GIC). Then, GIC also has a positive and significant effect on business sustainability. Meanwhile, the GIC variable is able to mediate the relationship between environmental consciousness and business sustainability positively and significantly.
ANALISIS FAKTOR INTERNAL TERHADAP SUSTAINABILITY PADA UMKM: PERAN MEDIASI FINANCIAL PERFORMANCE Sugiarto, Sabrina Aliyarima Putri; Inayati, Nur Isna; Pratama, Bima Cinintya; Santoso, Selamet Eko Budi
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2539

Abstract

A B S T R A KMasalah utama UMKM adalah digitalisasi dan keberlanjutan usaha. Kementerian Koperasi dan UKM mencatat bahwa dari sekitar 64 juta UMKM di Indonesia, hanya 15–30% yang telah terdigitalisasi. Kondisi ini berdampak langsung pada pencatatan keuangan, efisiensi operasional, dan adaptasi pasar yang semuanya merupakan elemen penting dalam menjaga keberlanjutan UMKM. Penelitian ini bertujuan menganalisis pengaruh entrepreneurship, mental accounting, dan digital business strategy terhadap sustainability of MSMEs di Kabupaten Banyumas, dengan financial performance sebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan Structural Equation Modeling (SEM) berbasis SmartPLS, dan melibatkan 114 UMKM melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa entrepreneurship tidak berpengaruh terhadap financial performance maupun sustainability of MSMEs. Mental accounting dan digital business strategy berpengaruh positif terhadap financial performance, namun tidak langsung terhadap keberlanjutan. Financial performance terbukti berpengaruh positif terhadap sustainability of MSMEs dan memediasi pengaruh financial performance terhadap sustainability of MSMEs, tetapi tidak memediasi pengaruh entrepreneurship maupun digital business strategy.  A B S T R A C TThe main issues facing MSMEs are digitization and business sustainability. The Ministry of Cooperatives and SMEs notes that of the approximately 64 million MSMEs in Indonesia, only 15–30% have been digitized. This situation has a direct impact on financial recording, operational efficiency, and market adaptation, all of which are important elements in maintaining the sustainability of MSMEs. This study aims to analyze the influence of entrepreneurship, mental accounting, and digital business strategy on the sustainability of MSMEs in Banyumas Regency, with financial performance as a mediating variable. The method used was a quantitative approach with Structural Equation Modeling (SEM) based on SmartPLS, and involved 114 MSMEs through purposive sampling technique. The results showed that entrepreneurship has no effect on financial performance or business sustainability. Mental accounting and digital business strategy have a positive effect on financial performance, but not directly on sustainability. Financial performance proved to have a positive effect on business sustainability and mediated the effect of mental accounting on business sustainability, but did not mediate the effect of entrepreneurship or digital strategy.
Intellectual Capital and Bank Productivity: The Moderating Role of Risk Management in Indonesia and Malaysia Damayanti, Desi Fitria; Pratama, Bima Cinintya; Fakhruddin, Iwan; Inayati, Nur Isna
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1727

Abstract

This study aims to analyze the effect of intellectual capital on bank productivity and the role of risk management as a moderating variable in the banking industry in Indonesia and Malaysia. The components of intellectual capital examined include human capital, structural capital, and physical capital (capital employed), with a total sample of 162 data from 59 banks selected using purposive sampling techniques during the period 2021-2023. The results indicate that human capital has a positive influence on bank productivity, while structural capital and physical capital show a negative influence. Additionally, risk management was found to have a negative influence on bank productivity, suggesting that overly stringent risk management approaches may hinder the optimal utilization of resources. These findings have important implications for the management of intellectual resources and risk in improving the competitiveness and performance of the banking sector, for example in the ASEAN region, such as Indonesia and Malaysia.
MARKET ORIENTATION AND ENVIRONMENTAL PRODUCT INNOVATION ON BUSINESS PERFORMANCE : THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE Sandy Hana Widya Sims; Bima Cinintya Pratama; Iwan Fakhruddin; Nur Isna Inayati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i1.18264

Abstract

This study aims to analyze the effect of market orientation and environmental product innovation on business performance in MSMEs, with competitive advantage as a mediating variable. Market orientation is a factor that allows MSMEs to survive and thrive in increasingly fierce competition. In addition, environmentally based product innovation focuses on developing environmentally friendly products. This research uses a quantitative method with a survey approach to a number of MSME actors. The targets of this research were MSME actors in Banjarnegara, Purbalingga, Banyumas, Cilacap and Kebumen Regencies. The data used uses primary data and used a sample of 200 respondents. The analytical tool used in this research is Smart-PLS by using the inner model, outer model, and hypothesis testing. Outer model is used for validity and reliability tests. Inner model is used for R-square and F-square tests and hypothesis testing using Bootstrapping testing. The results of this study indicate that the variables of Market Orientation, Environmental Product Innovation, and Competitive Advantage have a positive effect on Business Performance. The practical implication of this study is that MSMEs must pay attention to and optimize business potential by considering Market Orientation, Environmental Product Innovation, Competitive Advantage to improve business performance. Keywords: Business performance, Competitive advantage, Environmental product innovation, Market Orientation.
DIVIDEND POLICY: ARE AGENCY COSTS AND R&D INVESTMENTS IMPORTANT? Kafitasari, Arie Widya; Hartikasari, Annisa Ilma; Fitriati, Azmi; Pratama, Bima Cinintya
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11123

Abstract

Dividend policy is an essential component that cannot be separated from a company's profits. In this research, the dividend policy of companies included in the IDX High Dividend 20 stock index will be tested by paying attention to the agency cost factor, which is proxied by free cash flow, ownership dispersion, insider ownership, and asset growth as well as the level of R&D investment carried out. Between 2018 and 2022, 31 companies joined the stock index with the highest dividend yield. This research shows that free cash flow significantly and positively affects dividend policy, and insider ownership significantly and negatively affects dividend policy. Meanwhile, the variables dispersion of ownership, asset growth, and R&D investment do not affect dividend policy. Some of the applications that companies can implement are being able to increase the number of dividends that will be announced by increasing the amount of free cash flow available, considering in detail the potential interests of insider ownership to decide on an appropriate policy, and being able to use internal funds wisely for good purposes. Distribute dividends or make R&D investments.
Co-Authors Adhisti, Raya Anandita Puspaning Adhitia Nur Fatah Adinda Nur Afifah Aditya Prasetyanto Afriatun Khasanah Ailsa Nadiyah Shabrina Ainunnisa Al Rumra Akbar Nugroho, Andes Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amalia Utami Amrizah Kamaluddin Andes Akbar Nugroho Andra Tiara Syafira Anggi Puspitasari, Marcela Anggun Tri Wardani Ani Kusbandiyah Ani Kusbandiyah Annafi Nur Dwitarani Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa, Salsa Rizky Dwi Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Ayu Setyaningrum Aziz, Muhammad Minanul Azmi Fitriani Azmi Fitriati Azmi Fitriati Azmi Fitriati Azmi Fitriati Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Benita Herliana Maharani Chichi Dwi Rismawati Cici Wardiati Damayanti, Desi Fitria Dania Febriana Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Desy Meliawati Deva Nailul Faiz Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dirgantari, Novi Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Hariyanto Eko Hariyanto Eko Haryanto Enjang Meylani Ernia Wati Erny Rachmawati Erny Rachmawati Fahmi Rochmat Ngabdillah Faiz, Deva Nailul Fakhruddin , Iwan Fatmah Bagis Fatmah Bagis Fauzan, Muhammad Abilio Felia Oktafiani Fitriati, Azmi Flamboyan , Retno Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Gian Talitha, Amanda Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hayuningtyas, Faizah Diah Hepy Dwi Aranita Herman Felani Herman Felani, Herman Herni Justiana Astuti Hoerunisa, Nadila Ian Himawan Susanto Ilma Hartikasari, Annisa Imansyah, Akbar Inayati, Nur Isna Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Ismail, Aji Fajar Isna Inayati, Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Kafitasari, Arie Widya Karbaila, Felicity Zahro Tunisa Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Kuswara, Arif Rahman Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M. Raflihuda Satriawan Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Melamaulidah Melamaulidah Miftahul Furqon Mudjiyanti, Rina Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Khoerunisa Naelati Tubastuvi Neva Widya Romadhan Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Nur Isna Inayati Nur Isna Inayati Pandansari, Tiara Pramurindra, Rezky Purnadi Purnadi Qashash Medya Supriyanto Qurratul Ain, Syifa Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Giyanti Rahmawati, Dwi Vina Ratna Sari, Wulan Retnaningrum, Maharani Rido, Alvito Rifka Utami Arofah Rimbawan, Bagas Akbar Dwi Pangestu Rina Mudjiyanti Riri Ariyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Sandy Hana Widya Sims Santoso, Selamet Eko Budi Sasongko, Karin Maharani Selavi, Aldena Shukriah Saad Silvia Rosalina Silvia Rosalina Siti Fatimah Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Sugiarto, Sabrina Aliyarima Putri Suryo Budi Santoso SURYO Budi Santoso Suryo Budi Santoso Syahreiza, Muhammad Tahara, Helena Ali Tiara Meilan Putri Tiara Pandansari Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wida Purwidianti Widayanti, Leni Wirnarni, Dwi Wulan Ratna Sari Wulan Ratna Sari Wulan Setiyowati Wuni Utari Yessy Anggriani Yugi Maheswari ES Yunita Restufani Zaidatul Khauliyah, Desi Zainavy, Shafa Fadia Zulfikar Ali Ahmad