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Journal : e_Jurnal Ilmiah Riset Akuntansi

PENGARUH PERUBAHAN NILAI KURS RUPIAH, SUKU BUNGA SBI DAN INFLASI TERHADAP INDEKS HARGA SAHAM GABUNGAN PADA TAHUN 2013-2016 Ulfa Ilmiyatis Sholichah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTStock trading in Indonesia currently has progressed very rapidly. This canhappen because the progress of information technology has helped a lot intransactions in the capital market. In investment, high inflation causes investorsto be more careful in selecting and conducting transactions, so investors tend towait to invest until the economic conditions are conducive to avoiding the risksthat may be caused by high inflation. The purpose of the study was to analyze theeffect of the Rupiah Exchange Rate, SBI Interest Rate and Inflation on theComposite Stock Price Index (CSPI) on the Indonesia Stock Exchange in 2013-2016. To analyze the influence of the Rupiah / USD Exchange Rate on theComposite Stock Price Index (CSPI) on the Indonesia Stock Exchange in 2013-2016. To analyze the effect of the Indonesian Bank Certificate (SBI) Interest Rateon the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange in2013-2016. To analyze the effect of inflation rates on the Composite Stock PriceIndex (CSPI) on the Indonesia Stock Exchange in 2013-2016. Based onsimultaneous testing (together) it can be seen that the independent variablesincluding the Rupiah Exchange Rate, SBI Interest Rate, and Inflation, have apositive effect on the Composite Stock Price Index on the Indonesia StockExchange in 2013-2016. The value of the Rupiah Exchange has a significantnegative effect on the Composite Stock Price Index on the Indonesia StockExchange in 2013-2016. SBI Interest Rate has a significant positive effect on theComposite Stock Price Index on the Indonesia Stock Exchange in 2013-2016.Inflation has a significant positive effect on the Composite Stock Price Index onthe Indonesia Stock Exchange in 2013-2016.Keywords: Value of Rupiah Exchange Rate, SBI Interest Rate, Inflation,Composite Stock Price Index (CSPI)
ANALISIS TINGKAT MENABUNG MAHASISWA DI UNIVERSITAS ISLAM MALANG DAN UNIVERSITAS MUHAMMADIYAH MALANG Nuril Laili Wulandari; Abdul Wahid Mahsuni; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to determine how much influence the Level ofReligiosity, and Disposable Income to the interest of saving. The population arebachelor student of Accounting in Faculty of Economics and Business inacademic year 2014, University of Islam Malang and University ofMuhammadiyah Malang. Type of this research by using field research inquantitative approach. This research uses isendental sampling technique, whilefor data collection technique is done by using questionnaire method. Samplestaken using Slovin formula.The result of the calculation sample taken in this study 10% or as many as100 respondents. The data analysis used descriptive statistical analysis, validitytest, reliability, normality, classical assumption, multiple linear regression, andhypothesis testing by using SPSS program. Based on the analysis result show thatthe level of Religiosity has a significant influence on the proclivity of saving bystudent in Islamic Banking either partially or simultaneously while DisposableIncome has an influence on the variable interest in saving simultaneously but ithas no partial influence.Keywords: The Level of Religiosity, Disposable Income, and Interest Saving
ANALISA PENERAPAN METODE PENYUSUTAN ASET TETAP DITINJAU DARI SUDUT STANDAR AKUNTANSI KEUANGAN (SAK) DAN UU PERPAJAKAN PADA PT PRODIA WIDYA HUSADA CABANG MALANG JAWA TIMUR Anang Febrianto; Mohammad Amin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKSIPenelitian ini menganalisis kesesuaian dalam menerapkan metode penyusutan aset tetap ditinjau dari sudut standar akuntansi keuangan (SAK) dan UU Perpajakan Pada PT Prodia Widya husada. Kesesuaian tersebut meliputi implementasi penyusutan, proses penyusutan, serta kesesuaian metode penyusutan terhadap SAK dan Peraturan Perpajakan.Analisis yang digunakan dalam penulisan ini yaitu analisis deskriptif kualitatif. Analisis yang dilakukan dengan cara melakukan pengumpulan data dan melakukan wawancara kemudian mendeskripsikan hasil analisis tersebut. Dari analisis yang dilakukan dapat diketahui bahwa metode penyusutan aset tetap telah sesuai dengan SAK dan Peraturan Perpajakan.Kata Kunci : Aset Tetap, Penyusutan Aset Tetap, Standar Akuntansi Keuangan, Undang-Undang Perpajakan.
PENGARUH SISTEM AKUNTANSI DAN KOMPETENSI AKUNTANSI TERHADAP PENYALAHGUNAAN DANA DESA DI KECAMATAN BLUTO KABUPATEN SUMENEP Zelvi Ainun Naja; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the influence of accounting systems and accounting competencies on misuse of village funds. This research uses a quantitative approach, where this research is a field research (field research) using descriptive quantitative methods. Sources of data in this study are primary data and data collection methods by distributing questionnaires. In this study, there are two independent variables used, namely the Accounting System (X1) and Accounting Competence (X2), while the dependent variable is Misuse of Village Funds (Y). In this study, researchers used a sample with nonprobability sampling method with purposive sampling type obtained a sample of 69 respondents. The results in this study indicate that the accounting system has a positive effect.Keywords: accounting system, accounting competence and misuse of village funds
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak OP Pelaku e-commerce di Kota Malang) Qisthi Yoeanda; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze the factors that influence taxpayer compliance,namely the awareness of taxpayers, taxation sanctions, and understanding oftaxation. The population of this study was determined based on purposivesampling method, the data was collected by distributing online questionnaires, ecommerce players who made trading sales through the Market Place Shopeeapplication domiciled in Malang City, had> 1000 followers, and had manypositive reviews from customers who became source of data of the author in thestudy.The research analysis method used is multiple linear regression. Based onthe results of the analysis shows that the awareness of taxpayers has a positiveand significant effect on taxpayer compliance, tax sanctions have a positive andsignificant impact on taxpayer compliance, understanding taxation has a positiveand significant impact on taxpayer compliance.The most dominant factor affecting taxpayer compliance is the awarenessof taxpayers because it has a standard coefficient value of 0.476 beta.Keywords : Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance andTaxpayer Compliance
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Otomotif dan Komponen yang terdaftar di BEI) Lisa Alvionita; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the factors that affect the timeliness of financial reporting on company performance. Empirical study on automotive and component companies listed on the Indonesia Stock Exchange 2016-2018. The sampling method used purposive sampling. The samples obtained in this study were 12 companies that had sample criteria. The analysis used in this research is Logistic Regression Analysis. The results of this study are that company size has a significant positive effect on the timeliness of financial reporting, managerial ownership as proxied by ROE has no effect on the timeliness of financial reporting, liquidity as proxied by Current Ratio has a significant effect on the timeliness of financial reporting, managerial ownership has a significant positive effect on accuracy financial reporting timeKeywords: Firm Size, Profitability, Liquidity, Managerial Ownership
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN TRENGGALEK TAHUN 2013-2015 Nimas Agustin Candra Sujarwo; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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This research is conducted in Trenggalek Regency because of the potential of natural resources in Trenggalek which is so big especially in terms of tourism and agrarian sector. With the existence of regional autonomy should this sector can be developed optimally as one of source of original revenue area. Trenggalek is very interesting to investigate after the new policy about the government that is regional autonomy which gives opportunity to local government to more optimize the potential of natural resources that exist. In addition, the lack of research on the evaluation of existing development in this regency after the regional autonomy is one of the lack of reference in the development of this regency, so it is expected that this research can be considered by the local government of Trenggalek Regency in developing the economy and also determine the development targets to increase people welfare. Given the economic problems in the Trenggalek area with a lot of local revenue sources we can see whether the Trenggalek Regency government has been able to optimize every available source of income to accelerate or support the implementation of regional autonomy. By using sample of financial report of Regency of Trenggalek year 2013-2015, with result of research as a whole result of calculation of Independence Ratio, Effectiveness, Efficiency, and Activity got result that Trenggalek Regency not support implementation of Regional Autonomy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN LINDUNG NILAI PADA PERUSAHAAN MANUFAKTUR DI BEI Dwi Dosi Kurniawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTTrade does not only cover domestic but also foreign trade also occurs inthe current company commonly referred to as international trade. With theexistence of inter-country trade it will happen fluctuations in currency exchangerates that cause risks or losses. To overcome the uncertain losses, Hedgingdecisions with dervative instruments can be used to protect the assets to avoidlosses. Hedging (hedging) is one of the strategies used to reduce the incidence ofunforeseen risks.This study aims to determine whether MTBV (Market to Book Value) andLiquidity can influence Hedging decision making on manufacturing companies inBEI. And obtained a sample of 6 manufacturing companies listed in BEI duringthe period 2010-2016. With sample selection criteria using purposive sampling,and the technique used is multiple linier regression analysis. The results obtainedthat MTBV (Market to Book Value) and Liquidity have no significant effect onHedging decision making.Key Word : MTBV (Market to Book Value), Liqidity, Hedging.
INTERPRETASI PAJAK DAN PERSEPSI WAJIB PAJAK SERTA IMPLIKASINYA TERHADAP PEMBAYARAN PAJAK (Studi Kasus Pada UMKM Kuliner di Dinoyo, Kota Malang) Nur Aini; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to analyze the tax interpretation andtaxpayer perceptions and their implications on the payment of culinary UMKMtax in Dinoyo, Malang city. The method used is quantitative method. Thepopulation of this research is culinary UMKM located in Dinoyo, Malang city.The sample in this study were 93 respondents.This research used primary data which are collected by questionnairedistribution. To examine the relationship between tax interpellation andtaxpayer's perception and the implication to tax payment, multiple linearregression test is used through SPSS ver 14 software.The results showed that tax interpretation and perception of taxpayerssimultaneously have a significant effect on tax payments. And from the test resultspartially, obtained the result that the tax interpretation variable shows a positivenumber and has a significant influence on tax payments. While the taxpayerperception variable also shows a positive number and has a significant influenceon tax paymentsKeywords: Tax Interpretation, Taxpayer Perception, Tax Payment, UMKM
PENGARUH MOTIVASI, PERSEPSI BIAYA, DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MELANJUTKAN PROGRAM PASCASARJANA MAGISTER AKUNTANSI (Studi Kasus Pada Mahasiswa Program Akuntansi Universitas Islam Malang) Rayi Mifta Pradifta; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims: to analyze the influence of motivation, perception of costs and length of education against the interest of students to continue the Post-Master of Accounting Program. The research method uses quantitative research using population and the particular sample. The method used in collecting data in this study a questionnaire, observation, and library research (documentation). This research was conducted by taking research in the Faculty of Economics and Business Accounting Studies Program University of Islam Malang and use the questionnaire as a basic information gathering. The population of this research is all students S1 8th semester Faculty of Economics and Business Accounting Studies Program University Islam Malang. with a sample of 68 students. The sampling method in this research is to use the easy way (convenience sampling) is to take samples in accordance with the provisions and requirements of a specific sample of the population that is most accessible and available. The analytical tool used: multiple linear regression, t-test, F and coefficient of determination (R2 ). The results of data analysis can be obtained as follows : Variable Motivation , Perceived Costs and Duration of Education has an influence on the student 's interest to continue the Post- Master of Accounting Program, evidenced by the significant of value < 0.05 means that a hypothetical received stating Motivation , Perceived Costs and Duration of Education have influence Student interest to proceed against the Post Master of Accounting Program.Keywords: Motivation, Perceived Costs And Old Education and Student Interests.
Co-Authors Abd. Goffar Abd. Kodir Djaelani Abdul Lathif Adelia Yohana Meilansari Adhela Hadi Pratiwi Afifah Afda Nauziah Afifudin Afifudin Agustina Isviandari Ahmad Basori Ahmad Syarifudin Ahmad Zulkarnain Ainia Fajrin Ainul Yakin Ainun Asri Ainun Jariyah Aisyah Nur Baity Sa’diyah Akhmada Faidah Akhmal Firdhaus Ibnusolikhin Alifia Udlhiyana Shifa Amalia Maulida Nurissalmah Aminatus Zahro An-Nisa Soeni Ana Silva Anggraini Anang Febrianto Andre Bayu Pratama Anggia Mandari Valensia Devi Anggita Lupita Sari Anggita Septya Nisa Sholekhah Anik Malikah Anindya Ayu Nilamsari Anindya Veradina Anis Rochmawati Anisa Dwi Wandani Anisa Novianty Wakanno Anita Febriana Anita Rachman Annisa Nurul Imani Annisa Syafitrah Sakeh Aqidatul Firly ARIF EFENDI Arista Fauzi Kartika Sari Ashla Rahmi Tamalla Asriani Asriani Assrofei Laily Faddillah Astri Ridiawati Ayu Febri Citra Pertiwi Ayu Mei Lisa Putri Ayu Mir’atus Sholihah Ayu Via Fitriya Badris Sholeh Baiq Armiana Malahayati Baiq Inggit Hariyanti Basalamah, Muhammad Ridwan Chadinamin Fadhilatil Maula Chalisa Amalia Putri Chandra Febyani Putri Mulyadi Chotimatul Hamidah Cindy Ariana Oliviantika Cindy Nur Chofifah Cindy Widyawati Darti Wahyuni David Wahyu Hemawan Desi Ananda Saidina Dessy Meritha Putri Desti Wahyuningrum Ekawati Desy Susilawati Desy Wijayanti Devi Febryanti DEWI DIAH FAKHRIYYAH Dian Almahri Abd. Kadir Dian Antika Sari Dian Novitasari Dian Safitri Dian Syifaul Choirun Nisa Dias Olivia Diawati Diawati Dila Anggraheni Dina Huzriyah Dinanda Primanagari Dinanda Primanagari Dinda Oktaviani Dinda Septian Nur’aini Dini Ariani Putri Dita Dwi Lestari Diyah Ratnasari Durrotul Yatimah Dwi Dosi Kurniawati Dwiyani Sudaryanti Dyah Putri Novitasari Dyanira Putri Hertika Dzurrotun Nasikhah Efendi Trias Yusnita Efi Kumala Eka Maylinda Nurafifah Eka Wulandari Eka Yulianti Ekky Dian Muharromah Ela Muliana Elia Nurmala Elisabet Susianti Ningrum Ema Maliawati Emy Puji Puspitasari Endang Utami Aprilia Musiin Enggar Tiyas Yuliyanti Enis Setiawati Erina Sasmita Arjuni Erlina Julita Pramesti Erlinliya Motifasari Ervinda Irawati Eva Lailan Rahmania Syefiada Eva Puspitasari Eva Wulandari Eveilin Rosalina Putri Evy Nur Sugiarti Fachenda Itsnain Naufal Zuhdi Fachry Rahmatullah Aditama Fadel Baha Fairotus Shulhiyyah Faizatur Hafidhoh Fani Adhistyastuti Farah Septya Findria Dewi Farida Diyan Pertiwi Fatimatuz Zahro Febriani Dwi Putri Yadyarti Fikria Lailatus Sidqiyah Firda Fikra Tania Firdausia Oktaviana Firqatun Nafilah Fitri Rahmatika Fitri Veta Viyan Fitria Afdiyanti Astuti Gaendie Mustika Ladyve Geya Adiptadaniar Habibah Mutiara Islamiyah Habibi Santoso Hairunisah Hairunisah Halimatus Sakdiyah Halimatus Sa’diyah Hamamah Jamaludin Hamdi Holid Ulinnuha Hanafi Hanafi Hariri Hariri Hariri, Hariri Hastini Yanti Susiyah Hellamida Fanureka Henra Nanang Sukma Hijah Maisyarah Hikmatul Amaliya Hilda Rahmadia Putri Hj. Nur Hidayati Hj. Nur Hidayati Hj. Nurhidayati Hj. Nurhidayati Hoiriyah Ali Husnul Chulukiyah Husnul Hidayatur Rohmah Ika Alivia Rizky Ika Erniawati Ika Nur Faiza Imam Baihaqi Ahmad Imarotul Mufidah Imelda Imelda Imelda Yofa Aprillia Imroatus Sholikah Indah Sumayah Gasim Indrawan Maulana Inggit Dwi Priliya Intan Dewi Sa’adah Intan Kurnia Inti Sari Irma Hidayati Ismi Istihanah Hermawan Isrin Hikmayanti Istiqomah Nur Frida Iva Yuliana Pratama Jamaludin Anwar Jamli La Nasir Jumiati Halima Kamisa Delasari Karina Murngnysih Karlina Apriliasari Khalid Izzuddin Wafiq Kiki Veronica Agatha Kirana Amalia Latulanit Kumala Faiza Amalia Laeli Nur Barokah Laila Maulatul Haq Laila Nur Rosyidah Lailatul Ilma Aulia Lailatul Mutmainnah Laily Rahmawati Larasati Puspaharisti Latisha Ananda Rezha Leony Larasati Widodo Lesi Anjaliati Lika Yunistiyawati Lili Suryani Umar Lina Puspitasari Linda Devita Linda Erika Linda Tri Utami Linda Wulandari Liria Rhosa Effendi Lisa Alvionita Lisa Yuliana Listiya Ayuningsih Lita Noviani Livia Deni Zakaria Luluk Innafisah Lusia As’ari Lutfiani Nur Adiliyah Lutvia Yanda Ayunanta M. Ridwan Basalamah Mahfiro Mahfiro Mardhani Susilawati Maria Ulfa Maslichah, Maslichah Masriyah Masriyah Mayatisari Likuwatan Meli Marliani Melinda Ramadhanti Melly Meilani Mirawati Lompeng Misbahul Mun’im Moh. Amin Moh. Amin Mohamad Indra Ardhiansa Mohammad Amin Mohammad Naylu Alifi Noor Muhammad Faiz Labay Al Anshory Muhammad Faris Nugraha Muhammad Ikhsan Arief Nugraha Muhammad Mahyudin Muhtar Muhammad Noor Ramadhani Muhdin Muhdin Muhdor Muhdor Muhsi Rosdian Sukmawati Mukminah Mukminah Mutiara Mardaw Mutmainna Indah Andriyani Dewi Nadiya Nidaul Khairiyah Nafi’atin Riski Nais Aprilia Namira Usman Na’am Chusaeri Neny Sulistyowati Nimas Agustin Candra Sujarwo Nina Mardiana (F01108057) Nisa Amelia Ramdani Noor Shodiq Askandar Noraida Hafni Normasari Dwi Purwanti Novita Dian Kusuma Putri Novyta Diah Ayu Putri Inandi Nuansa Risky Nur Chabibah Nur Chalimatussa’diyah Nur Diana Nur Diana Nur Hadayati Nur Halisa Nur Hasanah NUR HIDAYATI Nuril Laili Wulandari Nurkomariah Nurkomariah Nurul Ikriyah Nurul Mutia Hidayah Nurul Nabilah Oktaviana Imami Mahmudah Olivia Rizqiatul Jannah Prima Anggraeni Hartutik Putri Elsa Meilina Putri Ningsih Putri Nurfadilah Putri Septianita Rachmawati Putri Yudiastantri Qisthi Yoeanda Qonita Lutfiyah Rahma Maulidia Rahmatdatulah Rahmatdatulah Rayi Mifta Pradifta Rensi Dwi Maharani Resti Windi Astutik Retno Dwi Wandika Rina Ariani Rindit Pranandari Rini Cahyanti Risa Levia Setyawati Riska Dwi Fitriana Riska Widia Rantasari Risma Tri Edi Susenti Risna Nur Anggraini Rofiatul Jannah Sabtian Clara Desya Putri Sahid Hidayah Salina Salina Sari Lestari Sarina Hi Djafar Selynia Nurur Rohmah Sherly Aulia Absari Shofiyah Shofiyah Shofyah Shofyah Silvia Qotrun Nada Siti Aminah Anwar Siti Choirul Umatin Siti Hakimatun Nisak Siti Istiqomah Siti Nur Aini Arum Lestari Siti Rofiah Siti Wahyuni Sofiana Sofiana Sopia Sopia Sri Sinta Wardani Sri Sukenti Sri Wahyuni Suniyah Suniyah TRI WULANDARI Tsamrotul Masrifatil Abadiah Tsibat Vozi Kinaza Ufairoh Rohmawati Ulfa Dwi Yanti H. Abubakar Ulfa Ilmiyatis Sholichah Ulfah Hariani Umi Masruroh Umi Nandiroh Ummy Sholihah Veni Zakia Venni Endina Putri Via Amiria Vika Herdiana Vinna Anggraeni Wahidatul Hasanah Wahyu Afrilia Mawardianti Wanda Alisah Sastiana Wardatul Jannah Widi Sriyanto Widya Andreyna Winda Armeinita Wulandari Yayang Perdania Putri Yoga Prasetyo Yulia Zahro Yuninda Asmi Puspita Sari Yunita Adelia Putri Yusrotul Widad Yuyun Fadilah Yuyun Hanifatusa’idah Zahrotul Jannah Zalzulifa Zelvi Ainun Naja