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Journal : e_Jurnal Ilmiah Riset Akuntansi

ANALISIS PENGARUH KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ayu Mir’atus Sholihah; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAK             Penelitian ini dilakukan dengan tujuan menganalisis kualitas audit pada ERC. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015 - 2017. Sampel dalam penelitian ini adalah 50 perusahaan manufaktur yang diproduksi selama periode tahun 2015 - 2017 di Bursa Efek Indonesia. Penelitian ini menggunakan Kualitas Audit sebagai variabel independen dan Koefisien Respon Pendapatan (ERC) sebagai variabel dependen. Metode analisis menggunakan Analisis Regresi Linear Sederhana. Berdasarkan hasil analisis diperoleh bahwa kualitas audit berpengaruh signifikan terhadap Earning Response Coefficient. (ERC) di perusahaan Manufaktur padaperiode tahun 2015 - 2017. Dengan demikian meningkatkan nilai ERC akan meningkatkan Kualitas Audit. Penelitian ini diharapkan mampu menjadi acuan atau pertimbangan manajemen perusahaan dalam pengambilan keputusan dan bagi investor untuk melakukan investasi terhadap sebuah perusahaanKata Kunci : Kualitas Audit, Earning Response Coefficient (ERC) dan Perusahaan ManufakturABSTRACT                This research was conducted with the aim of analyzing the audit quality of the ERC. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2017. The samples in this study were 50 manufacturing companies produced during the period 2015-2017 on the Indonesia Stock Exchange. This study uses Audit Quality as an independent variable and Income Response Coefficient (ERC) as the dependent variable. The method of analysis uses Simple Linear Regression Analysis. Based on the analysis results obtained that audit quality has a significant effect on Earning Response Coefficient. (ERC) in Manufacturing companies in the period 2015 - 2017. Thus increasing the ERC value will improve Audit Quality. This research is expected to be a reference or consideration for company management in decision making and for investors to invest in a companyKeywords: Audit Quality, ERC and Manufacturing Companies
PERSPEKTIF MAQASHID SYARIAH PADA PENGUNGKAPAN ETIKA DAN TANGGUNG JAWAB SOSIAL BANK SYARIAH DI INDONESIA Nurul Nabilah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIslamic banking are banking that are based on islamic law, both from the work system and the activities in it all in accordance with islamic law. Islamic bank ethics and social responsibility must also be in accordance with islamic principles. This research was conducted to determine and analysis ethical disclosure and social responsibility based on the maqashid sharia perspective on islamic banks in Indonesia. The objects used in this study are 11 Banks taken from Sharia Commercial Banks and Banks that have Sharia Business Units registered at Bank Indonesia. The study uses annual report in 2017 on the official website. Analysis of data using qualitative descriptive analysis. The result of this study obtained ethical disclosure based on islamic banking ethics disclosure index of 69%, the highest total disclosure were vision and mission indicators with a score of 86%, and the lowest value obtained by the zakat indicator with a value 0f 45%. While the disclosure of social responsibility in the perspective of maqashid sharia based on islamic social reporting index was 66% overall. For product and service indicators is an indicator that has the highest disclosure value of 100%, the lowest value is obtained by environmental indicators with a value of only 15%. From this it can be concluded that the communication between the banks management and stakeholders is necessary, in order to create sharia purpose is to benefit the ummah.Keyword : Islamic Banking, Eticha Disclosure, Social Responsibility, and Maqashid Syariah
ANALISIS RASIO KEUANGAN SEBAGAI PENILAIAN KINERJA KEUANGAN (Studi Kasus pada PT. INTI (Industri Telekomunikasi Indonesia) Persero, PT. RNI (Rajawali Nusantara Indonesia) Persero dan Perum BULOG periode Tahun 2014-2015) Novyta Diah Ayu Putri Inandi; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan pada PT. INTI (Industri Telekomunikasi Indonesia) Persero, PT. RNI (Rajawali Nusantara Indonesia) Persero dan Perum BULOG berdasarkan Rasio Likuiditas, Rasio Leverage/ Solvabilitas, Rasio Aktivitas dan Rasio Profitabilitas periode tahun 2014-2015. Analisis pada PT. INTI (Industri Telekomunikasi Indonesia) Persero, PT. RNI (Rajawali Nusantara Indonesia) Persero dan Perum BULOG yang mulai mengalami penurunan laba/ kerugian dan periode penelitian tahun 2014-2015. Hasil penelitian menunjukkan bahwa secara umum penurunan laba/ kerugian yang dialami perusahaan-perusahaan tersebut disebabkan oleh beberapa faktor internal perusahaan, yang meliputi penurunan hasil penjualan, biaya-biaya yang meningkat terutama biaya non usaha, kemampuan dalam membayar hutang harus tetap ditingkatkan dan pembelian aktiva yang digunakan perusahaan lebih ditujukan untuk kegiatan operasional. Kata kunci: rasio keuangan, kinerja keuangan, BUMN merugi, laporan keuangan.
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2016-2018 Akhmada Faidah; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to analyze the influence of industry type, company size, and profitability on social responsibility in manufacturing companies listed on the Stock Exchange in 2016-2018. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. There are 50 companies used as research samples. Hypothesis testing is done by multiple regression analysis. This study uses independent variables such as: industry type, company size, profitability; and the dependent variable used is corporate social responsibility. The results of the regression model show simultaneously the type of industry, company size and profitability affect corporate social responsibility. while partially the type of industry and profitability affect corporate social responsibility, but the size of the company does not affect corporate social responsibility.Keywords: corporate social responsibility, industry type, company size, profitability.
PENGARUH TEORI FRAUD PENTAGON DAN EFIKASI DIRI TERHADAP KECURANGAN AKADEMIK MAHASISWA PADA PEMBELAJARAN DARING (Studi Kasus Pada Mahasiswa Akuntansi Di Kota Malang) Erina Sasmita Arjuni; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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This study was conducted to analyze how the influence of the influence of Pentagon Fraud Theory and Self-Efficacy on Student Academic Fraud in Online Learning. The case study in this research is accounting students in Malang City. The number of samples that can be used in this study were 213 respondents who met the sample criteria. In this study using multiple regression analysis method. The results of this study are simultaneously the variables of pressure, opportunity, rationalization, competence, arrogance and self-efficacy simultaneously have a significant effect on academic cheating. While partially 1) The pressure variable partially has a significant and positive effect on academic cheating, 2) The opportunity variable partially has a significant and positive effect on academic cheating. 3) The rationalization variable partially has a significant and positive effect on academic cheating, 4) The competence variable partially has a significant and positive effect on academic cheating, 5) The arrogance variable partially has a significant and negative effect on academic cheating, 6) The self-efficacy variable partially does not significant and negative effect on academic cheating.Keywords: pressure, opportunity, rationalization, competence, arrogance, self-efficacy, academic cheating.
Pengaruh Interest Based Income dan Fee Based Income Terhadap Return on Assets pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019 - 2021 Akhmal Firdhaus Ibnusolikhin; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Return on assets is an indicator to determine the ability of a company to gain overall profits. This is an important concern for a company in developing its business. Return on assets is effected by several variables including interest based income and fee based income. This research goals to determine and examine the effect of interest-based income and fee-based income on return on assets in banking organization listed on the Indonesia Stock Exchange in 2019-2021.The type of research used in this research is correlational research with a quantitative approach. Data collection techniques through secondary data in the form of financial reports. The sample collection technique used purposive sampling which obtained as many as 32 samples of banking organization listed on the Indonesia Stock Exchange. The data evaluation technique in this research is more than one linier regression evaluationThe results confirmed that interest based income had a positive and significant effect on return on assets, even as fee based income had a negative and significant effect on return on assets.Keywords: Interest based income, Fee based income, Return on assets.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan Non Keuangan Yang IPO Di Bursa Efek Indonesia Tahun 2016) Mahfiro Mahfiro; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study is to explain the difference in financial performance of non-financial companies before and after their initial public offering (IPO) on the Indonesia Stock Exchange (BEI). This study applies a quantitative approach with statistical methods. Research variables consist of Current Ratio (CR), Debt Ratio (DER), Debt Ratio (DR), Total Asset Turnover (TATO), Net Return (NPM), Return on Investment (ROI), and Return on Equity.  Data analysis is a descriptive statistical analysis, which is an inference statistical analysis consisting of hypothesis testing and hypothesis testing using SPSS version 20. The results of the hypothesis test using the paired t test show that there is a large difference in the financial performance of the company before and after the IPO. Viewed from average CR and ROE. On the other hand, looking at the average values of DER, DR, TATO, NPM, and ROI, there is no big difference in the financial performance of the company before and after the IPO. Overall, the company's financial performance has not improved since the IPO. This may be due to the short observation period and the condition of the company still in the adjustment stage after the IPO.Keywords: Financial Performance, Initial Public Offering, IPO, BEI, Financial Ratio
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Rahma Maulidia; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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This study aims to determine the effect of the structure of good corporate governance on the disclosure of corporate social responsibility in financial companies listed on the Indonesian stock exchange in 2018-2020. The independent variables in this study are managerial ownership, institutional ownership, audit committee, and the size of the board of commissioners, while the dependent variable is the disclosure of corporate social responsibility in financial companies listed on the Indonesian stock exchange in 2018-2020. This type of research is quantitative research, because the data used are in the form of numbers and numbers. The source of data in this study is secondary data obtained from the annual reports of financial companies listed on the Indonesia stock exchange in 2018-2020 which are taken from the website www.idx.co.id. The population in this study are financial companies listed on the Indonesian stock exchange during 2018-2020. The data collection method used purposive sampling technique. The hypotheses were tested using descriptive statistical analysis, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 26. The results showed that managerial ownership variable had a positive and significant effect on corporate social responsibility disclosure (0.013 < 0.05), while the institutional ownership variable has no effect on the disclosure of corporate social responsibility (0.453 > 0.05), the audit committee variable has no effect on the disclosure of corporate social responsibility (0.373 > 0.05), and the variable size of the board of commissioners has a positive and positive effect. significant to the disclosure of corporate social responsibility (0.006 <0.05).Keywords: corporate social responsibility, managerial ownership, institutional ownership, audit committee, board of commissioners size.
PENGARUH LINGKUNGAN BELAJAR, BIAYA PENDIDIKAN DAN PEMBELAJARAN DARING TERHADAP MOTIVASI BELAJAR MAHASISWA AKUNTANSI UNIVERITAS ISLAM MALANG PADA MASA PANDEMI COVID-19 (Studi Empiris pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Nais Aprilia; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This research objective is to know the influence of the learning environment, the cost of education, and online learning on the learning motivation of accounting students at the Islamic University of Malang during the Covid-19 pandemic. This research uses primary data with the criteria of students of the accounting study program, Faculty of Economics and Business, the University of Islam Malang, who have carried out online learning for at least two semesters. The method of collecting data through a questionnaire through google form using a Likert scale of 1-4. The number of samples used in this study was 90 students, with a data analysis method of multiple linear regression analysis. The results of the research test prove that the Learning Environment, Tuition Fees, and online learning have a positive and significant effect on the learning motivation of accounting students at the Islamic University of Malang during the Covid-19 pandemic.Keywords: Learning environment, education costs, online learning, learning motivation
ANALISIS KINERJA KEUANGAN PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI OTORITAS JASA KEUANGAN SEBELUM DAN SELAMA PEMERINTAHAN PRESIDEN JOKOWI Firqatun Nafilah; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the differences in the financial performance of Real Estate and Property companies before and during President Jokowi's administration. The population in this study is a company registered with the Financial Services Authority. The sample used is a Real Estate and Property company. The technique used in sampling is the Purposive Sampling technique, the sample selected was 20 companies. Data is taken using the documentation method. This study was analyzed using the Paired Samples T-test analysis tool.  Before testing the difference in the two average values, the normality test using the One Samples Kolmogorov-Smirnov Test method is carried out beforehand, this test is done using the SPSS program application. The results of the Paired Samples T-test study there are three variables, namely Current Ratio (CR), Assets Turnover (AT), Return On Assets (ROA) that experience differences. While the variables Debt to Total Asset Ratio (DAR) and Return On Equity (ROE) did not experience differences before and during President Jokowi's administration.  Keywords: paired samples t-test, financial performance, property and real estate
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