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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 Maneksi (Management Ekonomi Dan Akuntansi) 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 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan 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) Reviu Akuntansi dan Bisnis Indonesia 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) JURNAL ECONOMINA Review of Applied Accounting Research Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIPkM Journal of Islamic Economics Lariba Economics and Business Journal Eduvest - Journal of Universal Studies Jurnal Mahasiswa Akuntansi Samudra Indonesian Journal of Advanced Research (IJAR) Paradoks : Jurnal Ilmu Ekonomi IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JIFA (Journal of Islamic Finance and Accounting) JESH: Journal of Economics, Social, and Humanities
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DETERMINASI PERILAKU MENABUNG GENERASI Z: DENGAN LITERASI KEUANGAN SEBAGAI PEMEDIASI Riri Ariyanti; Wida Purwidianti; Suryo Budi Santoso; Bima Cinintya Pratama
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6540

Abstract

Financial literacy is information on financial management as a basic need for individuals to improve community welfare and avoid financial problems by getting used to saving behavior. This study aims to examine the influence od social factors (parents and peers), self-control, and financial education on saving behavior among Generation Z, with financial literacy serving as a mediating variable. The population of this study comprises Generation Z individuals aged 15-29 years in there regencies in Central Java, namely Banjarnegara, Purbalingga, and Banyumas (barlingmas), totaling 888,447 people. Data analysis conducted using SEM PLS. From the research results, it shows that social factors, self-control, financial education do not have a significant influence on saving behavior. While social factors, self-control are not mediated by financial literacy but financial education is mediated by financial literacy. This study shows the importance of financial literacy and financial education for Generation Z in Barlingmas Regency which will have a positive influence on saving behavior.
Peran Perilaku Keuangan dalam Meningkatkan Kesejahteraan Keuangan di Era Digital Dania Febriana; Wida Purwidianti; Sri Wahyuni; Bima Cinintya Pratama
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8021

Abstract

Main Purpose - The purpose of this study is to analyze the influence of digital financial literacy and financial inclusion on the financial well-being of female MSME actors, with financial behavior as a mediating variable Method - The method used is a quantitative approach with the SEM-PLS 3 analysis technique. The data was collected through a questionnaire distributed to 100 female MSME actors in three regencies in the Java Tengan region (Cilacap, Purbalingga and Banyumas). Main Findings - This study proves that digital financial literacy has a direct and indirect effect on financial well-being through financial well-being. Direct and mediated effects were not found on the relationship between financial inclusion and financial well-being Theory and Practical Implications -This study has implications for the development of planned behavior theory, especially the financial behavior of MSME owners. The research provides policy implications to stakeholders in the development of women MSMEs Novelty - The novelty of this research lies in testing financial behavior as a mediating variable between digital financial literacy and financial inclusion in financial well-being
The Effect of Institutional Ownership and Characteristics of The Audit Committee on Corporate Risk Disclosure of Banks In Indonesia Wuni Utari; Deva Nailul Faiz; Silvia Rosalina; Bima Cinintya Pratama
Journal of Economics, Social, and Humanities Vol. 1 No. 1 (2023): JESH: Journal of Social, Economics, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v1i1.66

Abstract

This study aims to prove the effect of institutional ownership, and audit committee characteristics on corporate risk disclosure. The population used in this study is a Banking Company listed on the BEI during 2008-2020. The sampling technique used was purposive sampling and 161 samples were obtained that met the criteria. The analytical method used is multiple regression model. Based on the tested hypothesis, it proves that the institutional ownership and number of audit committee meetings have a positive effect on the corporate risk disclosure, while audit committee size have no effect on the corporate risk disclosure.
Patient Satisfaction is a Mediator of the Relationship between Human Resource Interaction, Service Quality, Trust, and Patient Loyalty Panji Aryandaru; Herni Justiana Astuti; Bima Cinintya Pratama; Muchammad Agung Miftahuddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8802

Abstract

This study aims to analyze the influence of human resource interaction, service quality, and trust on patient loyalty mediated by patient satisfaction at PKU Muhammadiyah Gombong General Hospital, PKU Muhammadiyah Amanah Sumpiuh General Hospital, and PKU Muhammadiyah Aghisna Kroya General Hospital. This study used a quantitative method with a survey approach, involving 200 patient respondents consisting of 100 patient respondents from PKU Muhammadiyah Gombong General Hospital, 50 patient respondents from PKU Muhammadiyah Amanah Sumpiuh General Hospital, and 50 patient respondents from PKU Muhammadiyah Aghisna Kroya General Hospital, reflecting institutional patient volume differences. Although the overall sample size is adequate for PLS-SEM, the disproportionate allocation across hospitals and the absence of explicit controls for institutional characteristics (such as hospital size, service scope, and patient demographics) may limit the comparability of hospital specific effects and constrain the generalizability of the findings to each organizational context. Respondents filled out a questionnaire related to their perceptions of human resource interaction, service quality, trust, satisfaction, and loyalty. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with the help of Smart PLS software. The results showed that human resource interaction had no effect on satisfaction. Human resource interaction and service quality also had no effect on loyalty. Service quality and trust had a positive and significant effect on satisfaction. Trust and satisfaction had a positive and significant effect on loyalty. Patient satisfaction could mediate service quality and trust on loyalty. However, it did not for human resource interaction on loyalty.
The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures Deanisa Wahyuantika; Nur Isna Inayati; Azmi Fitriati; Bima Cinintya Pratama
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.7383

Abstract

This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.
The mediating role of knowledge sharing in the relationship between human capital, structural capital, spiritual capital, and MSMEs innovation Nurunnisa Ayung Prinika Sugianto; Bima Cinintya Pratama; Eko Hariyanto; Ira Hapsari
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.
Faktor Determinasi Kinerja Keuangan: Studi Pada Perusahaan Sektor Consumer Non-Cyclical di BEI Periode 2022-2024 Elviani, Desvitra; Mudjiyanti, Rina; Santoso, Selamet Eko Budi; Pratama, Bima Cinintya; Wibowo, Hardiyanto
Reviu Akuntansi dan Bisnis Indonesia Vol. 10 No. 1 (2026): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v10i1.30029

Abstract

Latar Belakang: Kinerja keuangan perusahaan sektor consumer non-cyclical menunjukkan variasi selama periode 2022-2024, meskipun sektor ini dikenal relatif stabil. Perbedaan hasil penelitian sebelumnya mengenai efektivitas mekanisme tata kelola perusahaan dan praktik green accounting menunjukkan adanya hasil yang beragam, sehingga membuka ruang pengujian empiris lebih lanjut pada sektor ini. Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, dewan direksi, green accounting, dan ukuran perusahaan terhadap kinerja keuangan perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2022–2024.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel ditentukan menggunakan metode purposive sampling, sehingga diperoleh 46 perusahaan. Kinerja keuangan diukur menggunakan return on assets (ROA), sedangkan green accounting diproksikan melalui biaya lingkungan. Analisis dilakukan dengan regresi data panel menggunakan model Fixed Effect dan robust standard errors untuk mengatasi potensi heteroskedastisitas dan autokorelasi.Hasil Penelitian: Hasil menunjukkan bahwa dewan direksi dan ukuran perusahaan berpengaruh positif terhadap kinerja keuangan. Sebaliknya, kepemilikan institusional tidak berpengaruh, sedangkan green accounting berpengaruh negatif terhadap kinerja keuangan perusahaan.Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada perluasan kerangka penelitian sebelumnya dengan menguji secara simultan berbagai mekanisme tata kelola perusahaan dan praktik green accounting pada sektor consumer non-cyclical Indonesia dalam periode pemulihan pascapandemi. Penelitian secara khusus memberikan kontribusi empiris baru mengenai implikasi awal praktik ESG terhadap kinerja keuangan pada sektor consumer non-cyclical yang relatif stabil.
DETERMINAN KUALITAS LABA : PERAN AUDIT FEE, KARAKTERISTIK KOMITE AUDIT, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN Selfia Ajeng Kinasih Putri Himawan; Bima Cinintya Pratama; Eko Hariyanto; Tiara Pandansari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7147

Abstract

Kualitas laba menjadi isu penting di sektor perbankan karena laporan keuangan berperan besar dalam menjaga kepercayaan stakeholder dan stabilitas industri keuangan. Penelitian ini ditujukan untuk menguji pengaruh audit fee, sertifikasi komite audit, jumlah komite audit, jumlah rapat komite audit, arus kas operasi dan ukuran perusahaan terhadap kualitas laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Kualitas laba dihitung menggunakan Discretionary Accruals (DACC) menggunakan Modified Jones Model. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan bank selama periode 2022–2023. Pemilihan sampel dilakukan dengan menggunakan teknik purposive sampling untuk menentukan sampel berdasarkan kriteria pemilihan tertentu, sehingga menghasilkan total 74 observasi yang memenuhi syarat analisis. Proses analisis data dilakukan dengan bantuan perangkat lunak STATA untuk menguji model regresi serta mengidentifikasi variabel-variabel yang berpengaruh terhadap kualitas laba. Hasil penelitian menunjukkan bahwa jumlah komite audit dan arus kas operasi berpengaruh positif dan signifikan terhadap kualitas laba. Sementara itu, audit fee dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap kualitas laba. Sedangkan sertifikasi komite audit dan jumlah rapat komite audit tidak berpengaruh secara signifikan terhadap kualitas laba. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur mengenai kualitas pelaporan keuangan serta diharapkan dapat memberikan masukan bagi manajemen perusahaan dalam memperkuat tata kelola perusahaan.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Putri Dea Apriliana; Ani Kusbandiyah; Bima Cinintya Pratama; Tiara Pandansari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7238

Abstract

Amidst inconsistent empirical findings on tax avoidance in Indonesia, particularly in the consumer non-cyclicals sector, which has relatively stable demand and high asset intensity, this study analyzes the effect of profitability, sales growth, and capital intensity on tax avoidance with company size as a moderating variable in the post-pandemic period of 2021–2024. The study uses panel data covering 57 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during that period, yielding 228 observations, which are analyzed using panel data regression with a moderation approach using Stata version 17 software. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), where a lower CETR value reflects a higher level of tax avoidance. The results show that profitability does not affect tax avoidance, while sales growth and capital intensity have a positive effect on tax avoidance. Company size only strengthens the relationship between profitability and tax avoidance but does not moderate the effect of sales growth and capital intensity. This study provides theoretical implications for the development of agency theory and positive accounting theory, as well as practical implications for the formulation of tax supervision policies based on company characteristics in the consumer non-cyclicals sector.
ANALISIS FAKTOR INTERNAL TERHADAP SUSTAINABILITY PADA UMKM: PERAN MEDIASI FINANCIAL PERFORMANCE Sabrina Aliyarima Putri Sugiarto; Nur Isna Inayati; Bima Cinintya Pratama; Selamet Eko Budi Santoso
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 1530% 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 1530% 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.
Co-Authors 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 Aldena Selavi Alfalisyado Alfato Yusnar Kharismasyah Alvito Rido Amalia Utami Amrizah Kamaluddin Andes Akbar Nugroho Andra Tiara Syafira Anggun Tri Wardani Ani Kusbandiyah Ani Kusbandiyah Annafi Nur Dwitarani Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa, Salsa Rizky Dwi Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arie Widya Kafitasari Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Aziz, Muhammad Minanul Azmi Fitriani 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 Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Hariyanto Eko Hariyanto Eko Haryanto Elviani, Desvitra Enjang Meylani Erna Handayani Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Faiz, Deva Nailul Fatmah Bagis Fatmah Bagis Fauzan, Muhammad Abilio Felia Oktafiani Fitriati, Azmi Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Ghefira Putri Ardhana Hadi Pramono Hadi Pramono Hadi Pramono Halim Pandu Latifah Happiness Zana Hapsari, Ira Hardiyanto Wibowo 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 Helena Ali Tahara Hepy Dwi Aranita Herman Felani Herman Felani, Herman Herni Justiana Astuti Herni Justiana Astuti Hoerunisa, Nadila Ian Himawan Susanto Ikbar Andriano Ilma Hartikasari, Annisa Imansyah, Akbar Inayati, Nur Isna Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari 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 Iwan Fakhruddin Karbaila, Felicity Zahro Tunisa Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M Makhrus M. Raflihuda Satriawan M. Zaeni Lathif Mamduh M. Hanafi Marcela Anggi Puspitasari Mastur Mujib Ikhsani Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Melamaulidah Melamaulidah Meydy Fauziridwan Miftahul Furqon Muchammad Agung Miftahuddin Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadhira Safa Ainunnisa Nadila Khoerunisa Naelati Tubastuvi Naufal Hibatulloh Neva Widya Romadhan Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Nur Isna Inayati Nurunnisa Ayung Prinika Sugianto Pandansari, Tiara Panji Aryandaru Pramurindra, Rezky Purnadi Purnadi Putri Dea Apriliana Qashash Medya Supriyanto Qurratul Ain, Syifa Rafanjamalala Benjamine Andreas Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahma Sri Endah Mahesti Rahmah, Giyanti Rahmawati, Dwi Vina Ratna Sari, Wulan Raya Anandita Puspaning Adhisti Retnaningrum, Maharani Retno Flamboyan Rifka Utami Arofah Rimbawan, Bagas Akbar Dwi Pangestu Riri Ariyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Sabrina Aliyarima Putri Sugiarto Sandy Hana Widya Sims Santoso, Selamet Eko Budi Sasongko, Karin Maharani Selamet Eko Budi Santoso Selfia Ajeng Kinasih Putri Himawan Sharla Aurellia Beryl Shukriah Saad Silvia Rosalina Silvia Rosalina Siti Fatimah Siti Nur Azizah Siti Nur Azizah Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Suryo Budi Santoso Suryo Budi Santoso Syahreiza, Muhammad Tiara Meilan Putri Tiara Pandansari 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 Yunita Rindiani Zaidatul Khauliyah, Desi Zainavy, Shafa Fadia Zulfikar Ali Ahmad