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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS MANAJEMEN DEWANTARA JURNAL MUTIARA AKUNTANSI EconBank : Journal Economics and Banking JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Enrichment : Journal of Management Journal of Management - Small and Medium Enterprises (SME's) Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Kesehatan Tambusai Jurnal Akuntansi dan Governance Unram Journal of Community Service (UJCS) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Abdi Psikonomi Jurnal Akuntansi dan Keuangan Journal of Economics Research and Policy Studies Formosa Journal of Science and Technology (FJST) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Mamangan Social Science Journal Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah IIJSE E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia JER Asian Journal of Management, Entrepreneurship and Social Science Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Andy Dwi Bayu Bawono
Universitas Muhammdiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Pengaruh Pajak Daerah, Retribusi Daerah, Dan Investasi Terhadap Produk Domestik Regional Bruto Dengan Belanja Modal Sebagai Pemoderasi Della Siti Aisah; Andy Dwi Bayu Bawono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9711

Abstract

This research aims to test the significant influence of regional taxes, regional levies and investment on gross regional domestic product with capital expenditure as a moderator. Using purposive sampling technique with a total sample of 191 districts/cities in Java. This research uses secondary data from the realization of the income budget. The analytical method used in the research is moderated regression analysis. The results of this research show that the Regional Tax and Regional Levy variables have a significant positive effect on Gross Regional Domestic Product, while the Investment variable has no significant effect on Gross Regional Domestic Product. Apart from that, the Capital Expenditure variable can moderate the Regional Tax and Regional Levy variables on Gross Regional Domestic Product so that it acts as a pure moderator, but the Capital Expenditure variable cannot moderate the Investment variable on Gross Regional Domestic Product because here it acts as a moderator homologizer. Keywords: Regional Tax, Regional Levy, Investment, Gross Regional Domestic Product, Capital Expenditure
Penerapan Sistem Keuangan BUMDESA Amanah Di Desa Karanganyar Kecamatan Plupuh, Sragen Andy Dwi Bayu Bawono; Heppy Purbasari; Devi Afriantari Puspa Putri; Nursiam Nursiam; Banu Witono
Jurnal SOLMA Vol. 12 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i2.12600

Abstract

Background: Undang-undang Desa beserta peraturan turunannya telah merubah dan mendorong pola kemandirian di desa salah satu melalui keberadaan Badan Usaha Milik Desa (BUMDesa) sebagai pendorong perekonomian desa. Desa Karanganyar, Kecamatan Plupuh, Kabupaten Sragen telah memiliki BUMDesa bernama BUMDesa “Amanah” yang berdiri sejak Tahun 2018. Akan tetapi pengelolaan keuangan di BUMDesa tersebut belum sesuai dengan standar akuntansi keuangan yang berlaku dan salah satu unit usaha berupa pelayanan air minum belum memiliki pengelolaan produksi yang baik. Kegiatan ini bertujuan untuk mendampingi mitra (BUMDesa “Amanah”) dalam menyusun dan menerapkan Sistem Pengelolaan Keuangan Desa menggunakan Sistem Aplikasi Pengelolaan Keuangan BUMDesa, manajemen pengelolaan produksi dan pelayanan termasuk pengujian kualitas air minum Metode: Kegiatan ini terdiri dari FGD, Pelatihan penyusunan laporan keuangan yang mencakup pemahaman dasar-dasar akuntansi dan pendampingan manajemen produksi dan pelayanan unit PAM. Hasil: Hasil yang diperoleh selama kegiatan pengabdian masyarakat yaitu penetapan nama akun dan kode akun yang sesuai dengan SAK ETAP, penerapan aplikasi system pengelolaan keuangan BUMDesa Amanah, beserta hasil laboratorium pengujian air. Kegiatan pengabdian masyarakat di BUMDesa Amanah Desa Karanganyar Kecamatan Plupuh Kabupaten Sragen telah menghasilkan system pengelolaan keuangan BUMDesa yang dapat digunakan untuk membuat laporan keuangan secara terintegrasi dari masing-masing unit. Selain itu kegiatan ini juga menghasilkan pengujian kualitas air sebagai bentuk pemberian informasi kepada pelanggan SR
PENGARUH AUDIT TENURE, PROFITABILITAS, FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Tri Nurwidayanti; Andy Dwi Bayu Bawono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13084

Abstract

The study aims to examine the influence of audit tenure, profitability, and financial difficulty on the duration of audit report lag, while also considering the moderating role of the audit committee. The present study employs a quantitative research approach, utilizing secondary data analysis to examine the population of manufacturing companies listed on the IDX during the period of 2019-2021. The data collecting process involves purposeful sampling of information from annual financial statements obtained from the BEI or from companies registered on the web. The total number of samples is 372. The study employed double regression analysis and MRA utilizing SPS version 23.0 as the data analysis approach. The findings of the conducted test indicate that there is no significant impact of tenure and financial hardship audits on audit report lag. However, it is observed that profitability has a detrimental effect on auditing report lag. The moderating role of the audit committee in the relationship between audit tenure, profitability, financial difficulty, and audit report latency is limited. Keywords: audit tenure, profitability, financial distress, audit report lag, audit committee.
PENGARUH KUALITAS AUDIT, PERGANTIAN AUDITOR, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERASI Ananda Laili Fakhriyah; Andy Dwi Bayu Bawono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13176

Abstract

The objective of this study is to examine the impact of audit quality, auditor turnover, and operational complexity on the duration of audit reports, with a particular focus on the moderating role of board gender diversity. The research conducted is quantitative in nature and utilizes secondary data. The population under study consists of manufacturing companies that were listed on the IDX between 2019 and 2021. The data collection process employed a purposive sampling technique, utilizing annual financial report data obtained from either the IDX or the company's website. The overall sample size consisted of 276 individuals. The research employed multiple regression analysis and MRA utilizing SPS version 25.0 as the data analysis approach. The findings derived from the conducted tests indicate that there is no significant impact of auditor changes and the complexity of firm operations on audit report lag. However, it is observed that audit quality has a detrimental effect on audit report lag. The moderating effect of board gender diversity on the relationship between audit quality, auditor turnover, and the complexity of firm operations on audit report lag is found to be ineffective Keywords : audit quality, auditor changes, complexity of firm operations, audit report lag, board gender diversity
PENGARUH KUALITAS AUDIT, OPINI AUDITOR, PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN UKURAN DEWAN KOMISARIS SEBAGAI VARIABEL MODERASI Artrisca Tya Luxviasah; Andy Dwi Bayu Bawono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13116

Abstract

This study aims to determine the influence of audit quality, audit opinion, and profitability on the delay in issuing audit reports, while considering the size of the board of commissioners as a moderating variable. The study is conducted on manufacturing firms that are publicly traded on the Indonesian Stock Exchange from 2019 to 2021. Purposive sampling procedures were employed, resulting in a sample size of 378. The research incorporates three independent variables, namely audit quality, audit opinion, and profitability. The study employs dummy variables to assess the audit quality, a dummy variable to represent the auditor's viewpoint, and the return on asset ratio (ROA) to measure profitability. The audit report lag is the dependent variable utilized. The findings of this study indicate that the audit report is delayed by the quality of the audit, the auditor's viewpoint, and profitability. The moderating effect of board of commissioners size on the link between audit quality and audit lag report is not significant.
Analysis of Factors Affecting Financial Distress With Intelectual Capital as Moderation (Case Analysis of Retail Companies in 2017-2020) Dessy Ambarsari; Triyono Triyono; Andy Dwi Bayu Bawono
Asian Journal of Management, Entrepreneurship and Social Science Vol. 2 No. 04 (2022): November,Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to find out factors affecting financial distress, and how intellectual capital capabilities and moderate the factors affecting financial distress. The main difference was intellectual capital usage as a moderation variables that has never been used in previous studies. This study used MRA with SPSS 26.0 as an analysis tool. The sample used in this study was retail companies listed on the IDX in the 2017-2020 of 72 companies. The analysis results showed that profitability, liquidity, leverage, and sales growth have a negative and significant on financial distress and intellectual capital moderating the effect of profitability, liquidity, leverage, and sales growth on financial distress both partially and jointly
Pengaruh Financial Distress, Return On Asset, Dan Operating Cash Flow Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Dengan Opini Audit Sebagai Variabel Moderasi Safitri, Nur Septiyana; Bawono, Andy Dwi Bayu
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.20279

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh financial distress, return on asset, dan operating cash flow terhadap ketepatan waktu penyampaian laporan keuangan dengan opini audit sebagai variabel moderasi.Metode Penelitian: Jenis penelitian ini menggunakan jenis penelitian kuantitatif, Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia pada periode 2018-2022 sejumlah 86 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian diambil dengan metode purposive sampling dan diperoleh sampel akhir sebanyak 126 laporan keuangan perusahaan. Pada penelitian ini menggunakan metode analisis regresi linier berganda dan moderated regression analysis (MRA).Originalitas: Pembaharuan pada penelitian ini yaitu penambahan variabel moderasi yaitu opini audit, serta penelitian ini menggunakan data terbaru yaitu periode 2018-2022, sehingga memperoleh hasil yang lebih menggambarkan situasi Perusahaan yang terbaru.Hasil Penelitian: Hasil uji hipotesis menunjukkan bukti empiris bahwa kesulitan keuangan mempengaruhi ketepatan waktu penyampaian laporan keuangan. Namun, return on assets dan arus kas operasional tidak mempengaruhi ketepatan waktu tersebut. Kesulitan keuangan juga tidak memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang dimoderasi oleh opini audit. Sebaliknya, return on assets dan arus kas operasional berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang telah dimoderasi oleh opini audit.Implikasi: diharapkan dapat digunakan untuk memberikan gambaran mengenai pentingnya memperhatikan ketepatan waktu penyampaian laporan keuangan, khususnya yang bersumber dari internal perusahaan mengenai isi laporan keuangan perusahaan, terutama untuk perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI). Hal ini juga dapat menjadi bahan pertimbangan dalam pengelolaan keuangan atau aset perusahaan agar lebih relevan dan teratur dalam publikasi, sehingga dapat menarik minat pihak eksternal.Research Objectives: This research aims to identify and analyze the impact of financial distress, return on assets, and operating cash flow on the punctuality of financial statement submissions, with audit opinion serving as a moderating variable.Research Method: This research employs a quantitative approach, focusing on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique utilized is purposive sampling, resulting in a selection of 126 data points. The analysis methods applied in this study are multiple linear regression and moderated regression analysis (MRA).Originality/Novelty: The innovation of this research lies in the inclusion of audit opinion as a moderating variable, and it utilizes the most recent data from the 2018-2022 period. This ensures that the findings will more accurately reflect the current state of companies.Research Results : The hypothesis test results provide empirical evidence that financial distress influences the timeliness of financial statement submissions. However, return on assets and operating cash flow do not impact the punctuality of these submissions. Additionally, financial distress does not significantly affect the timeliness of financial statement submissions when moderated by audit opinion, while the return on assets.Implications: This study is anticipated to highlight the importance of timely financial statement submissions, particularly by internal company stakeholders concerning the content of their financial reports. This is especially relevant for energy sector companies listed on the Indonesia Stock Exchange (IDX). The findings can also serve as a consideration for financial or asset management companies to.
Faktor-faktor yang mempengaruhi profitabilitas pada sektor pertambangan yang terdaftar di BEI Wahyuningsih, Sri; Bawono, Andy Dwi Bayu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.571 KB) | DOI: 10.32670/fairvalue.v5i1.2243

Abstract

Profitability is an analysis of financial ratios used to measure the company's ability to earn profit. The purpose of this study was to determine and analyze the effect of Liquidity, Company Size, Independent Board of Commissioners, and Audit Committee, on profitability, either simultaneously or partially. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 (a total of 126 companies). By using a sampling technique (purposive sampling) obtained as many as 42 companies that will be used as research objects. The test method to see the effect of the independent variable on the dependent variable is the multiple linear regression analysis method. Based on the results of the research simultaneously, it is known that, Liquidity, Company Size, Independent Board of Commissioners, and Audit Committee, have a significant effect on the profitability of mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. However, partially, only Company Size and Independent Board of Commissioners have an effect on company profitability, while Liquidity and the Audit Committee have no significant effect on profitability.
Peningkatan Pengelolaan UPK di Kabupaten Sragen melalui Pendampingan Penyusunan Kebijakan dalam Manajemen Ulynnuhaa, Ovi Itsnaini; Wijayanto, Kusuma; Purbasari, Heppy; Bawono, Andy Dwi Bayu; Ariani, Kurnia Rina; Fauzan, Fauzan; Aris, Muhammad Abdul; Mujiyati, Mujiyati; Dewi, Syahrina Noormala
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i1.4043

Abstract

Unit Pengelola Kegiatan (UPK) memiliki peranan yang penting dalam mengelola dan menyelenggarakan kegiatan Dana Amanah Pemberdayaan Masyarakat (DAPM). Undang – undang Nomor 6 tahun 2014 tentang Desa mendorong desa untuk mandiri dalam mengelola pendapatan dan pengeluaran yang didanai desa. Dana Amanah Pemberdayaan Masyarakat (DAPM) merupakan salah satu program pemerintah daerah yang bertujuan untuk penanggulangan kemiskinan yang berbasis pemberdayaan. Sedangkan Unit Pengelola Keuangan (UPK) merupakan lembaga keuangan non-bank. UPK dalam mengelola simpan pinjam tentu memerlukan aturan yang jelas dalam menjalankan pengelolaan simpan pinjam (Indriani dkk, 2022). Selama ini pengelolaan simpan pinjam memiliki berbagai macam permasalahan. Adapun permasalahan yang muncul adalah pengelolaan dana perguliran yang dikelola UPK belum diimbangi dengan standar operasional prosedur (SOP) yang baik. Saat ini, UPK Kabupaten Sragen belum memiliki SOP perguliran yang cukup kuat untuk mendukung kegiatan simpan pinjam yang informatif dan transparan. Berdasarkan Focus Group Discussion (FGD) yang sudah dilakukan sebelumnya dengan mitra, yang bertempat di UPK Kecamatan Plupuh, menyatakan bahwa Kabupaten Sragen telah membentuk UPK. Sesuai dengan tugas dan fungsinya, UPK membantu DAPM dalam mengelola dana yang berfungsi untuk meningkatkan perekonomian Masyarakat. Kegiatan PKM yang akan dilaksanakan oleh Tim UMS diantaranya (1) Mendampingi mitra (UPK) dalam menyusun SOP bidang manajemen, (2) Melakukan Focus Group Discussion dengan seluruh UPK di Kabupaten Sragen, (3) Memberikan pelatihan terkait kebijakan di bidang manajemen kepada seluruh UPK di Kabupaten Sragen. Secara keseluruhan, kegiatan PKM ini diharapkan dapat meningkatkan manajemen tata kelola pelayanan UPK kepada Masyarakat, terwujudnya SOP bidang manajemen yang konsisten dan diterapkan di seluruh UPK Kabupaten Sragen, meningkatnya kegiatan pinjaman di Kabupaten Sragen.    
PENGARUH FINANCIAL DISTRESS, LEVERAGE, CAPITAL INTENSITY TERHADAP PRUDENCE DENGAN MENGGUNAKAN COMPANY SIZE SEBAGAI VARIABEL MODERASI Susanti, Susanti; Bawono, Andy Dwi Bayu
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17476

Abstract

This study examines the influence of financial distress, leverage, and capital intensity on accounting prudence, using company size as a moderating variable. The sample comprises energy sector companies listed on the Indonesia Stock Exchange (IDX). The total population for this study includes 86 companies listed on the IDX. The analytical techniques employed include multiple linear regression analysis and moderation regression analysis using SPSS 26. The data analysis results indicate that financial distress significantly affects prudence. However, leverage and capital intensity do not show a significant influence on prudence. Furthermore, company size is found to moderate the effects of financial distress, leverage, and capital intensity on prudence among the studied companies. Keywords: Accounting Prudence; Capital Intensity; Company Size; Financial Distress; Leverage
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Alfiany, Indri Desta Amalla, Atalia Dezy Ananda Laili Fakhriyah Andity, Vira Sekar Ayu Angling Khrisna Adhi Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Azizah, Zulfa Nur Banu Witono Cahya Fahma Arrosyid Candra Ayu Novianti Conteh, Abdul Danang Aji Nugraha Della Siti Aisah Dessy Ambarsari Devi Afriantari Puspa Putri Dianti, Prima Mei Dila Nur Aisyah Diyah Nurhidayati Edelwais, Monica Elga Agripta Aribowo Elvia Ivada Elvia Ivada Enggar Pratiwi, Enggar Erma Setiawati Fadhilah, Faisa Nur Fahri Indrajati Fakhriyah, Ananda Laili Fauzan . Garneta Ratu Marmora Zillullah Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Kharisma Putri Ramadhani Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris Mujiyati Mustofa Mustofa Mustofa, M Muthiatulloh, Maryam Dzakiyah Muuna, Adellya Nihayatul Nadia Shofiatun Jannah Nafisah, Aura Fitria Narda, Anya Cetta Nindi Saputri Noer Sasongko Noor Adiba, Dira Rosyida Nur Rohmah Hidayati Nur Rohmah Hidayati, Nur Rohmah Nurhidayati, Diyah Nursiam Nursiam Nursiam Nursiam, Nursiam Nursoleha, Eva Nurwidayanti, Tri Oqywitdya Setiyawan Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Puspa Intan Shal Syabila Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Riyatus Sholekah Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sarwan Gilang Perkasa Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sholekah, Riyatus Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Triyono Triyono Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zainal Asyiqin Zulfikar Zulfikar Zulfikar