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The Determinants that Affect the Acceptance of Going Concern Audit Opinion with Auditor Reputation as a Moderating Variable Sukirman, Sukirman; Rahma, Fatihatur
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.21267

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kondisi keuangan perusahaan yang meliputi prediksi kebangkrutan altman z score, kepemilikan manajerial, dan kepemilikan institusional terhadap penerimaan opini audit going concern dengan dimoderasi oleh reputasi auditor. Populasi penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2015 sejumlah 128 perusahaan.Teknik pengambilan sampel yaitu menggunakan purposive sampling yang menghasilkan 26 perusahaan sampel dan 104 unit analisis. Teknik analisis statistik yang digunakan adalah statistik deskriptif dan statistik inferensial. Pengujian hipotesis menggunakan alat analisis berupa regresi logistik. Pada penelitian ini menggunakan program analisis IBM SPSS 23.Hasil dari penelitian ini adalah kondisi perusahaan dan kondisi perusahaan yang dimoderasi oleh reputasi auditor berpengaruh terhadap penerimaan opini audit going concern. Sedangkan kepemilikan manajerial, kepemilikan institusional, kepemilikan manajerial yang dimoderasi reputasi auditor, dan kepemilikan institusional yang dimoderasi reputasi auditor tidak berpengaruh pada penerimaan opini audit going concern.Simpulan penelitian ini yaitu kemungkinanperusahaan untuk menerima opini audit going concern dapat dihindari dengan meningkatkan kondisi keuangan perusahaan. ABSTRACT This study aims to analyze the effect of the company's financial condition which includes prediction of bankruptcy of altman z score, managerial ownership, and institutional ownership toward acceptance of going concern audit opinion by moderated by auditor's reputation. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012-2015 a number of 128 companies. The sampling technique is using purposive sampling which produces 26 sample companies and 104 units of analysis. Statistical analysis techniques used are descriptive statistics and inferential statistics. Hypothesis testing use analyze tools in the form of logistic regression. This study uses IBM SPSS 23 for analyze program. The results of this study are the condition of the company and the condition of the company moderated by the auditor's reputation has an effect on the acceptance of going concern audit opinion. Managerial ownership, institutional ownership, managerial ownership moderated by the auditor's reputation, and institutional ownership moderated by the auditor's reputation have no effect on acceptance of going concern audit opinion. The conclusion of this research is the possibility of companies to accept going concern audit opinion can be avoided by improving the company's financial condition.
PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar) Purnamasari, Apriani; Pratiwi, Umi; Sukirman, Sukirman
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.133 KB) | DOI: 10.14710/jaa.14.1.22-39

Abstract

The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantly affect taxpayer compliance in paying property tax.
Model Deteksi Kecurangan Berbasis Fraud Triangle Sukirman, Sukirman; Sari, Maylia Pramono
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.671 KB) | DOI: 10.14710/jaa.9.2.199-225

Abstract

The case of issuers violation in stock market is one of the most frequent case that should besolved by the stock market’s Regulator Board. In Indonesia, the authority to do the surveillance instock exchanges is handled by the Capital Market Supervisory Agency and Financial Institution(or called ‘Bapepam-LK’ in Indonesian). There is a gap between society’s expectation towardBapepam-LK as the regulator and its performance in solving several companies violation caseswhich demands some alternative solutions. Based on the above description, this study willempirically investigate the development of fraud detection model using fraud triangle based onthe cases of violation committed by public companies in Indonesia. In detail, the problems inthis research are: (1) Is there any difference related to the triggering factors of Fraud Trianglebetween the company that commits fraud and the company that does not; (2) Is there any differencein terms of pressure between the company that commits fraud and the company that does not;(3) Is there any difference in terms of opportunity between the company that commits fraud andthe company that does not; (4) Is there any difference in terms of rationalization between thecompany that commits fraud and the company that does not. This research was carried out to thepublic companies who are registered in Indonesia Stock Exchanges (BEJ). Generally, there aretwo sample group in this research. The first sample group consiststed of the companies who hadcommitted fraud and the second group as comparison consisted of the non-fraud companies. Inthis research there are 98 companies as the research samples which consisted of 23 companieswho had committed fraud and 75 companies who did not commit fraud. The analysis tool usedfor this research was logistic regression because the measurements of dependent variable usedthe categorical that is dummy variable, code (0) was used for the non-fraud companies and code(1) was used to indicate the companies who committed fraud. The research result shows that fromfour hypothesis proposed in this research, only one variable which fits in to the model (variablein equation) because posesses the significance score above 0.05. The interpretation is that thehigher the audit report (rationalization), will make the company’s probability to commit fraud isalso higher. From the above explanation, it can be concluded that the fourth hypothesis (H4) isaccepted because the audit report (rationalization) is proven to have the ability in forming themodel to predict fraud in a company.
Minat Melanjutkan Pendidikan ke Perguruan Tinggi: Studi Empiris tentang Pengaruh Mediasi Prestasi Belajar Sofiyanti, Ulfa; Sukirman, Sukirman
Economic Education Analysis Journal Vol 8 No 2 (2019): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v8i2.31500

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh langsung dan tidak langsung potensi diri, kondisi sosial ekonomi orang tua, efikasi diri terhadap minat melanjutkan pendidikan ke perguruan tinggi melalui prestasi belajar. Populasi pada penelitian ini adalah 115 siswa kelas XII IPS SMA Islam Sudirman Ambarawa tahun 2017/2018. Teknik pengambilan sampel menggunakan proportional random sampling yang kemudian diperoleh sampel sebanyak 90 siswa. Metode pengumpulan data dengan menggunakan dokumentasi dan angket. Metode analisis data yang digunakan adalah analisis deskriptif dan analisis path. Hasil penelitian menunjukkan bahwa potensi diri, kondisi sosial ekonomi orang tua dan efikasi diri berpengaruh positif dan signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi. Berdasarkan hasil analisis jalur, prestasi belajar dapat memediasi pengaruh potensi diri, kondisi sosial ekonomi orang tua dan efikasi diri terhadap minat melanjutkan pendidikan ke perguruan tinggi, namun prestasi belajar menunjukkan hasil partial mediation. Hasil penelitian diatas, dapat disimpulkan bahwa potensi diri, kondisi sosial ekonomi orang tua dan efikasi diri berpengaruh positif dan signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi melalui prestasi belajar.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL BEHAVIOR Safitri, Nur Ayuningtias; Sukirman, Sukirman
Economic Education Analysis Journal Vol 7 No 2 (2018): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

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Abstract

Financial behavior merupakan kemampuan yang perlu dimiliki oleh mahasiswa agar terhindar dari masalah keuangan yang kompleks. Financial behavior yang diteliti dalam penelitian ini adalah perilaku konsumsi dan perilaku menabung. Tujuan penelitian ini adalah untuk mengetahui apakah financial behavior dipengaruhi oleh faktor-faktor yaitu jenis kelamin, usia, indeks prestasi kumulatif, pendapatan orang tua, dan personal financial awareness. Jenis penelitian ini adalah penelitian kuantitatif dengan populasi adalah Mahasiswa Fakultas Ekonomi Universitas Negeri Semarang Angkatan 2015. Teknik sampel menggunakan teknik proportionate cluster random sampling. Hasil penelitian menunjukkan bahwa financial behavior pada Mahasiswa Fakultas Ekonomi Universitas Negeri Semarang Angkatan 2015 tergolong baik. Berdasarkan hasil penelitian ini diketahui bahwa variabel jenis kelamin, usia, indeks prestasi kumulatif, pendapatan orang tua, dan personal financial awareness berpengaruh secara simultan terhadap financial behavior sebesar 3,9%. Selain itu, hasil penelitian juga menunjukkan bahwa terdapat perbedaan financial behavior di antara mahasiswa program studi Pendidikan Ekonomi dan mahasiswa program studi Manajemen. Saran bagi mahasiswa adalah mahasiswa fakultas ekonomi sebaiknya dapat menerapkan perilaku keuangan yang baik agar terhindar dari masalah keuangan Financial behavior is the one of competence needed by students to avoid complexity financial problems. Financial behavior on this research are consumption behavior and saving behavior. The purpose of this research is to know that financial behavior influenced by the factors are gender, age, GPA, income of parents, and personal financial awareness. This research is a quantitative research. The population of this research was the Economic Faculty Students 2015 of Semarang State University. The sampling technique was proportionate cluster random sampling. The results of this research showed that the level of financial behavior of Unnes Economics Faculty Students in a good category. Based on the results of this research note that the variables of gender, age, GPA, income of parents, and personal financial awareness simultaneously affect the financial behavior of 3.9%. Beside that, the results of this research showed that there are differences in financial behavior among students of Economic Education and students of Management. The suggestion for students is students should apply financial behavior to avoid from financial problems.
PERAN STUDENT ENGAGEMENT DALAM MEMODERASI PENGARUH SELF-EFFICACY DAN SELF-REGULATED LEARNING TERHADAP KOMPETENSI AKUNTANSI Wahyuni, Aprilian Epti; Sukirman, Sukirman
Economic Education Analysis Journal Vol 7 No 1 (2018): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh self-efficacy dan self-regulated learning terhadap kompetensi akuntansi dengan student engagement sebagai variabel moderasi. Populasi penelitian ini adalah peserta didik kelas XII SMK Paket Keahlian Akuntansi di Kabupaten Purbalingga tahun ajaran 2016/2017. Jumlah sampel dalam penelitian ini sebanyak 191 peserta didik yang diambil dengan teknik proportional stratified random sampling. Metode pengumpulan data yang digunakan adalah kuesioner dan dokumentasi. Metode analisis data menggunakan teknik analisis deskriptif dan MRA dengan uji interaksi. Hasil penelitian menunjukkan self-efficacy berpengaruh positif terhadap kompetensi akuntansi namun student engagement tidak memoderasi pengaruh self-eficacy terhadap kompetensi akuntansi. Self-regulated learning tidak berpengaruh terhadap kompetensi akuntansi, akan tetapi student engagement memoderasi pengaruh self-regulated learning terhadap kompetensi akuntansi. Saran yang diberikan adalah sebaiknya peserta didik meningkatkan kemampuan mengatasi stress dan kekecewaan dalam menghadapi ujian, guru menyampaikan materi dengan lebih menarik dan bervariasi, serta sekolah dapat meningkatkan layanan bimbingan belajar. Penelitian selanjutnya diharapkan dapat melibatkan faktor eksternal seperti keterampilan mengajar guru, pola asuh orang tua, lingkungan teman sebaya, pengaruh media sosial, dan sebagainya. The purpose of this study is to determine the influence of self-efficacy and self-regulated learning on accounting competence with student engagement as moderation. Population of this study were the students of 12th grade of SMK Accounting Department academic year 2016/2017 in Purbalingga Regency. Sample of this study were 191 students taken with proportional stratified random sampling. Data collection methods used questionnaires and documentation. Data analysis methods used descriptive statistics and MRA with interaction test. The results showed self-efficacy has a positive influence on accounting competence, but student engagement does not moderates its influence. Self-regulated learning has no effect on accounting competence, but the student engagement moderates its influence. Suggestions from this study, the students should improve their ability to handle stress, teachers deliver materials more interestingly and varied, and the schools should improve their guidance and counseling services. Future research should use the external factors such as teachers teaching skills,parental parenting, peer environments, and socialmediainfluencesare required.
PENGARUH LINGKUNGAN KERJA, KOMPENSASI KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA GURU EKONOMI/ AKUNTANSI DI SMA NEGERI SE-KABUPATEN WONOSOBO Imroatun, Siti; Sukirman, Sukirman
Economic Education Analysis Journal Vol 5 No 1 (2016): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

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Abstract

Kinerja guru sangat menentukan keberhasilan proses belajar yang efektif dan efisien. Dengan kinerja yang baik maka  tujuan pendidikan dapat tercapai. Penelitian ini dilakukan di SMA Negeri se-Kabupaten wonosobo yang berjumlah sembilan sekolah yang dilatar belakangi bahwa kinerja guru di SMA Negeri se-Kabupaten Wonosobo belum optimal. Hal ini dilihat dari hasil observasi awal yang menunjukkan kurangnya persiapan sebelum mengajar, penggunaan metode pembelajaran yang kurang inovatif, dan pembelajaran berbasis teknologi kurang dapat dimanfaatkan secara optimal. Populasi dalam penelitian ini berjumlah 30 orang guru ekonomi yang tersebar di sembilan SMA Negeri se-Kabupaten Wonosobo. Sampel yang digunakan adalah semua guru ekonomi yang ada di SMA Negeri se-Kabupaten Wonosobo. Variabel yang diteliti dalam penelitian ini adalah lingkungan kerja, kompensasi kerja, dan motivasi kerja sebagai variabel bebas, serta kinerja guru sebagai variabel terikat. Metode pengumpulan data yang digunakan adalah angket atau kuesioner. Analisis data menggunakan analisis statistik deskriptif dan statistik inferensial.Hasil analisis deskriptif masing-masing variabel menunjukkan bahwa lingkungan kerja, kompensasi kerja, motivasi kerja dan kinerja guru termasuk kriteria baik. Lingkungan kerja berpengaruh positif terhadap kinerja guru sebesar 16,65%; kompensasi kerja berpengaruh positif terhadap kinerja guru sebesar 21,25%; dan motivasi kerja berpengaruh positif terhadap kinerja guru sebesar 31,92%.Penelitian ini terdapat pengaruh positif antara lingkungan kerja, kompensasi kerja dan motivasi kerja terhadap kinerja guru, baik secara simultan maupun parsial. Saran yang dapat diberikan adalah agar guru ekonomi terus meningkatkan kompetensi professional dengan menyesuaikan kemampuan peserta didik. Selain itu juga perlu ditingkatkan fasilitas yang mendukung kinerja guru, memberikan kompensasi sesuai dengan beban kerja guru dan selalu memberikan motivasi kepada guru ekonomi.Teacher's performance will determine the success of the learning process that is  effective and efficient. This research is done in high school all over the country in Wonosobo district of nine schools that backdrop that the performance of teachers in high schools in the entire Wonosobo not optimal. It is seen from the results of preliminary observations indicate a lack of preparation before teaching, the use of innovative learning methods that are less and less technology-based learning can be utilized optimally.The population in this study amounted to 25 economics teachers scattered throughout the nine sma State in Wonosobo regency. the sample used is all economics teacher in SMA around Wonosobo. the variables examined in this study is the work environment, work compensation, and motivation as independent variables, as well as the teacher's performance as the dependent variable. data collection method used was a questionnaire or questionnaires. analyzed using descriptive statistics and inferential statistics.The results of the descriptive analysis of each variable indicate that the work environment, work compensation, motivation, and performance of teachers includes both criteria. work environment positive effect on teacher performance by 16,65%; labor compensation positive effect on the performance of teachers by 12,25%; and motivation positive effect on the performance of teachers by 31,92%. This study shows that there is a positive influence between work environment, work compensation, and motivation to work on teacher performance, either simultaneously or partially. Advice can be given is that the economics teachers have to continue improving teachers' professional competence by adjusting the ability of learners. Besides, the facility that supports the teacher performance should be improved, provide compensation in accordance with the workload of teachers and always gives motivation to the economics teacher.
ARUS KAS DAN NILAI UANG (Sebuah Critical Review) Sukirman, Sukirman
MIIPS Vol 7, No 2 (2008): Jurnal MIIPS
Publisher : MIIPS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3286.688 KB)

Abstract

We can consider value from two different perspectives. The first is the present value of expected cash flows, or what we will call financial value.The second  is market value, which reflects what investors are willing to pay for the invesment as they understand it. If information is easily available to all investor and the markets are fairly efficient, we might expect market value to reflect the financial value quite efficient.However, these two values may not always be the same. There are times when information is not fully available or trading is swayed by emotional reactions and the market value invesments diverges from the financial value.We will not attempt to analyze these periods of divergence. Our basic premise in this topic is that economic forces will ultimately bring that market value into line with the underlying financial value. Our focus will be on the elements and techniques of determining the financial value of an invesment.
EVALUASI KUALITAS PELAYANAN RUMAH SAKIT PKU MUHAMMADIYAH SURAKARTA DALAM MENINGKATKAN KEPUASAN PASIEN Marfungatun, Nia; Sukirman, Sukirman; Ngadiman, Ngadiman
MIIPS Vol 8, No 2 (2008): Jurnal MIIPS
Publisher : MIIPS

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Abstract

The purpose of this research is to know: (1) The hospital service standard of PKU Muhammadiyah Surakarta, (2) The patient’s perception to the service quality given by the hospital of PKU Muhammadiyah Surakarta, (3) The harmonistic between the hospital service standard of PKU Muhammadiyah Surakarta with the service quality that has been given to the patient, (4) The obstacles faced by the hospital of PKU Muhammadiyah Surakarta in evaluating the service quality, (5) The solutions for the obstacles in evaluating the service quality. According to the objectives of this study, this research applies qualitative descriptive method. This research uses purposive sampling technique, where the samples taken are not decided by the number of the samples but it is emphasized on the samples understanding quality to the case observed. The samples of the research are the number that represents the information in taking the conclusion. The technique used in collecting data is interview, observation and documentation. The technique of data validity used is source triangulation and method triangulation. Technique of analyzing data used is the interactive data analysis technique. Derived from the analysis, it can conclude that, (1) The hospital service standard of PKU Muhammadiyah Surakarta refers to the accreditation of five service, (2) The patient’s perception to the service quality, (3) The harmonistic between the hospital service standard of PKU Muhammadiyah Surakarta refers to five accreditations of hospital services of PKU Muhammadiyah Surakarta and the service quality dimension. (4) Obstacles faced by the hospital. (5) The solutions for the obstacles.
PERANAN BIMBINGAN GURU DAN MOTIVASI BELAJAR DALAM RANGKA MENINGKATKAN PRESTASI BELAJAR PESERTA DIDIK SMA NEGERI 1 METRO TAHUN 2010 Sukirman, Sukirman
GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling Vol 1, No 1 (2011)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122 KB) | DOI: 10.24127/gdn.v1i1.349

Abstract

Tujuan penelitian ini untuk mengetahui dan meningkatkan peranan bimbingan guru dalam memberikan motivasi belajar demi meningkatkan prestasi belajar peserta didik SMA Negeri 1 Metro tahun pelajaran 2010/2011. Penelitian ini merupakan penelitian kuantitatif dalam bentuk korelasional dengan menggunakan metode survey dan dokumentasi. Populasi penelitiannya peserta didik SMA Negeri 1 Metro pada tahun pelajaran 2010/2011 yang berjumlah 590 orang. Sampel penelitian sebanyak 60 orang yang ditetapkan dengan teknik sampling, statifitikasi proporsional random sampling. Instrumen yang digunakan dalam mengumpulkan data adalah 1) angket tertutup untuk mengumpulkandata bimbingan guru, dalam memotivasi belajar, dan 2) dokumentasi sekolah (nilai raport) untuk memperoleh data tentang prestasi belajar. Angket dilakukan uji validitas dan reliabilitas dengan menggunakan korelasi product moment dan rumus alpha. Teknik analisis data menggunakan korelasi sederhana dengan uji persyaratan normalitas dan homogenitas. Hasil penelitian ini menjelaskan bahwa: terdapat hubungan positif (berperan) dan signifikan antara bimbingan guru dengan prestasi belajar, koefisien korelasi ryx1= 0,568. Terdapat hubungannya erat antara motivasi belajar dengan prestasi belajar pada taraf signifikansi 1%, korelasinya ryx2 = sebesar 0.617. Menunjukkan bahwa bimbingan guru, dan motivasi belajar secara bersama-sama hubungannya erat dengan prestasi belajar pada taraf signifikansi 1%, dengan nilai korelasinya ryx1 x 2 = sebesar 0,647. Selanjutnya hasil penelitian diharapkan dapat menjadi masukan dan pendorong bagi guru, khususnya guru pembimbing untuk lebih memperhatikan kebutuhan peserta didik dalam proses pembelajaran, sehingga peserta didik mampu mengatasi kesulitan belajar yang dihadapi dan mendorong motivasi belajar dan mampu mengembangkan potensi yang dimiliki secara optimal. Kata kunci: bimbingan guru, motivasi belajar dan prestasi belajar
Co-Authors - Kustiono A.A. Ketut Agung Cahyawan W Afifi, Zaenal Ahmad Jazuli Ali Rokhman, Ali Angga Brillian Susetyo Putra, Angga Brillian Susetyo Ardiantoro, Apri Asih, Popi Asri Purwanti Atmojo, Rifqi Tri Christyowidiasmoro Christyowidiasmoro Damara, Muhamad Albir Damara, Muhamad Albir Dhini Suryandari, Dhini Edelweis Asti Aisyah, Edelweis Asti Eliada Herwiyanti, Eliada Faizah, Siti Nurul Febru Elinda, Febru Fitria Octari Hidayanti, Fitria Octari Grahita, Deva Laksmi Dian Grahita, Deva Laksmi Dian Hasanah, Enung Heni Amarin, Heni Hidayati, Dian Ika An Nisa Ilmi Fa’ati, Ika An Nisa Ilmi Inayanti, Shofia Nur Inayanti, Shofia Nur Indrianingsih, Yuyun Iriyanti, Novita Trisna Kusuma, Satria Panji Kusuma, Satria Panji Kusumawati, Astriana Jihan Laeli Budiarti Laksmita, Briliani Laksono, Jadyi Lestari, Yunia Puji Makmur Makmur Mamik Indaryani Maylia Pramono Sari Melan Puji Sulistiyaningsih, Melan Puji Menge, Irmgardis Wea Mochamad Hariadi Murti, Desy Ayu Krisna Ngadiman Ngadiman Nia Marfungatun, Nia Nofantika, Mella Nofantika, Mella Nurul Ichsani, Nurul Prismanitra, Katrin Purnamasari, Apriani Putra, Muhammad Miftakhul Rohadi Rahma, Fatihatur Rahma, Fatihatur Ramadhani Nurul Aisyah, Ramadhani Nurul Retnoningrum Hidayah Rika Yuliawati, Rika Rujiin, Choiru Safitri, Nur Ayuningtias Salsabila, Laila Salsabila, Laila Siti Imroatun, Siti Sofiyanti, Ulfa Sufi Aziz, Fairuz Sulistio, Basuki Sungkowo Edy Mulyono Titi Prihatin Umi Pratiwi, Umi Wahyuni, Aprilian Epti Wardiyanta, Wardiyanta Widhanarto, Ghanis Putra Zahid, Anwar Zazuli, Ahmad Ziza Gita Hardini, Ziza Gita Zulifikasari, Sony