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Pengaruh Pengalaman Kerja, Kompetensi dan Independensi terhadap Kualitas Audit: Studi Kasus pada Kantor Inspektorat Daerah Kabupaten Se-provinsi Gorontalo Djafar, Gustin; Blongkod, Harun; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1215

Abstract

The results of this research show that (1) Work experience does not have a positive and significant effect on audit quality in district inspectorate offices in Gorontalo province. if the t-value or C.R is 0.551 < 1.660 or the P value is 0.582 > 0.05 then H1 is rejected, so it can be concluded that work experience has no positive and significant effect on audit quality in regional inspectorates in districts throughout Gorontalo Province. (2) Competence has a positive and significant effect on audit quality in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 1.694 > 1.660 or the P value is 0.09 <0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the quality of the audit that will be received. (3) Independence has a positive and significant effect on the quality of audits in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 4.334 > 1.660 or the P value is *** < 0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the audit quality that will be received. (4) Work experience, competence and independence have a positive and significant effect on audit quality at district regional inspectorate offices throughout Gorontalo province. The R-square value of the oxygen latent variable for the audit quality latent variable is 0.858 or 85.8%. meaning, the endogenous latent variable is simultaneously influenced or can be explained by the exogenous latent variable work experience, competence and independence by 85.8%. Meanwhile, the remaining 14.2% is explained by other variables outside the research model. Thus, it can be concluded that work experience, competence and independence simultaneously have a positive and significant effect on audit quality in regional inspectorate offices in the districts of Gorontalo Province.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa: Studi Kasus Kec. Kabila Bone Kab. Bone Bolango Anjelina Yuli Ratnasari; Usman; Andi Yusniar Mendo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2116

Abstract

The aim of this research is to determine the influence of human resource competence, accounting information systems, and internal control systems on the quality of village financial reports in Kabila Bone District, Bone Bolango Regency. The type of method used in this research is a quantitative method with data collection techniques using questionnaire surveys and observation. The number of respondents in this research was 63 respondents consisting of the Village Head, Village Secretary, Village Treasurer, Head of Planning, Head of Government, Head of Welfare and Services, and Chair of the Village Consultative Body (BPD) throughout Kabila Bone District. The tool used in this research uses multiple linear regression analysis. The research results show that 1. Human resource competency has a positive and significant effect on the quality of village financial reports in Kabila Bone District. 2. The accounting information system has a positive and significant effect on the quality of village financial reports in Kabila Bone District. 3. The internal control system has a positive and significant effect on the quality of village financial reports in Kabila Bone District. 4. Simultaneously, human resource competency, accounting information systems and internal control systems have a positive effect on the quality of village financial reports in Kabila Bone District with a determinant value of 60.6% while the remaining 39.4% is explained by other variables not examined. in this research.
Pengaruh Kualitas Sistem Informasi dan Kondisi Nyata Penggunaan Sistem Terhadap Kepuasan Pengguna Sistem Informasi Akuntansi Pada PT. Bank Sulutgo Kota Gorontalo Laksmi Dewi Sari; Sahmin Noholo; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.2349

Abstract

The purpose of this research is to determine the effect of information system quality and actual system usage on user satisfaction of the accounting information system at Pt. Bank Sulutgo, Gorontalo City. The type of method used in this research is a quantitative method with data collection techniques using questionnaire surveys and observation. The number of respondents in this study was 60 respondents consisting of AKL, General, Credit, Operations, Funds, Perben at Pt. Bank Sulutgo, Gorontalo City. The tool used in this research uses multiple linear regression analysis. The research results show that 1. The quality of the information system is positive and significant on user satisfaction of the accounting information system at Pt. Bank Sulutgo, Gorontalo City. 2. Actually system usage has a positive and significant effect on user satisfaction of the accounting information system at Pt. Bank Sulutgo, Gorontalo City. 3. Simultaneously, the quality of the information system and actual system usage have a positive effect on user satisfaction of the accounting information system at Pt. Bank Sulutgo Gorontalo City with a determinant value of 73.9% while the remaining 26.1% is explained by other variables not examined in this research.
Pengaruh Kompetensi dan Independensi Terhadap Efektivitas Audit Internal Serta Dampaknya pada Tata Kelola Pemerintah yang Baik: Studi Pada Inspektorat Kota Gorontalo Sriwahyuni Yusup; Usman; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2678

Abstract

This research aims to determine the influence of competency and independence on the effectiveness of internal audit and its impact on good government governance (Study at the Gorontalo City Inspectorate). The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research is 56 samples in 2020-2022. The tool used in this research uses Path Analysis.The results of this research show that competence and independence have a positive and significant effect on the effectiveness of internal audit through good government governance.
Implementasi Akuntansi Pura: Studi Kasus di Pura Khayangan Tiga Desa, Kamiwangi, Kecamatan Toili Barat, Kabupaten Banggai, Provinsi Sulawesi Tengah Ni Nyoman Dina Anjani; Rio Monoarfa; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3089

Abstract

The aim of this research is to implement accounting in the preparation of financial reports at Khayangan Tiga Temple, Kamiwangi Village in accordance with Accounting Standards, especially ISAK 35. This research uses a qualitative approach with descriptive methods. The informants in this study were 5 people. In this research, data was collected using observation, interview and documentation techniques. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that Pura Khayangan Tiga, Kamiwangi Village, has carried out financial records, but it is still done in a simple manner where it is only limited to cash income and expenditure. The financial reports presented are only daily cash reports which are still not in accordance with the Financial Accounting Standards Interpretation (ISAK) No. 35. After presenting the financial report for Khayangan Temple Three Kamiwangi Villages based on ISAK No. 35 produces five financial reports, namely Comprehensive Income Report, Change in Net Assets Report, Financial Position Report, Cash Flow Report, and Notes to Financial Reports.
Analisis Implementasi Continuous Auditing pada Inspektorat Kabupaten Gorontalo Alya Nurlail Mudeng; Rio Monoarfa; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3090

Abstract

This digitalization progress affects the accounting process which also has an impact on the audit process. New technologies that help lighten the audit work are starting to emerge, one of which is continuous auditing which has the concept of real-time audit testing without disrupting the company's operational processes and reducing the time lag between the initial report and the audit result report. The achievement of the APIP capability of the Gorontalo Regency area has reached level 3, meaning that it is able to manage risks and is able to provide early warnings. However, in reality there is a phenomenon of corruption cases in Gorontalo Regency with a not insignificant number. Therefore, this study aims to determine how Continuous Auditing is implemented at the Gorontalo Regency Inspectorate. This research method uses a qualitative method with a descriptive approach. There are 2 informants in this study. In this study, data was collected using observation, interview, and documentation techniques. The results of this study indicate that the Gorontalo Regency Inspectorate has implemented Continuous Auditing in village financial management, namely in the form of Siswaskeudes (Village Financial Supervision System).
A Analisis Pemahaman Guru Tentang Keterampilan Abad 21 serta Efek Domino pada Strategi Pendampingan Siswa Daerah Perbatasan: Analisis Pemahaman Guru Tentang Keterampilan Abad 21 serta Efek Domino pada Strategi Pendampingan Siswa Daerah Perbatasan Jewarut, Siprianus; Usman; Kusnanto; Felisitas Viktoria Melati; Henrikus Torimtubun
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 3 September 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.31441

Abstract

Penelitian ini dilakukan guna menganalisis tingkat pemahaman guru daerah perbatasan tentang keterampilan abad 21 serta implementasinya dalam proses pembelajaran di ruang kelas. Penelitian dilakukan dengan menggunakan metode penelitian campuran (mixed methods) dengan pendekatan kuantitatif dan kualitatif secara berurutan (sequential explanatory design). Instrumen penelitian yang digunakan meliputi kuesioner, wawancara, dan observasi lapangan. Subjek penelitian berjumlah 20 orang yang merupakan Guru yang menbadi di daerah perbatasan. Hasil penelitian menunjukkan bahwa pemahaman responden masih cukup rendah. Hal ini terlihat dari jawaban responden pada ke 3 instrumen penelitian, yang konsisten mengaku belum memahami keterampilan dan pembelajaran abad 21. Pada instrumen wawancara responden memberikan jawaban masih belum memahami keterampilan dan pembelajaran abad 21, hal ini kemudian didukung data hasil kuesioner, yang mana jawaban responden mencapai 80,00% dengan jawaban tidak setuju dengan pernyataan kuesioner, selain itu terkait penerapan pembelajaran abad 21 dari hasil wawancara dan kuesioner terlihat konsistensi jajwaban responden, belum menerapkan pembelajaran abad 21 di ruang kelas, dengan persentase hasil kuesioner mencapai 80,00% tidak setuju dengan pernyataan kuesioner. Sementara itu temuan saat pelaksanaan observasi menunjukan adanya keterkaitan yang erat antara tingkat pemahaman keterampilan abad 21 Guru dengan proses pembelajaran di ruang kelas. Karena kurangnya pemahaman Guru akan keterampilan abad 21, maka Guru daerah perbatasan belum menerapkan pembelajaran abad 21 di ruang kelas.
Development of the P5 Module for Hydroponic Pakcoy Cultivation Based on Bioentrepreneurship in Developing Students' Independence Character and Science Process Skills Yunitasari, Shinta; Handoko, Aloysius; Akhmad; Usman; Palenewen, Evi; Maasawet, Elsje Theodora
Jurnal Penelitian Pendidikan IPA Vol 11 No 10 (2025): October
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i10.12793

Abstract

This study aimed to develop a Strengthening Pancasila Student Profile (P5) module on hydroponic pakcoy cultivation based on bioentrepreneurship as a learning medium to foster independence and scientific skills among eighth-grade students at SMP Negeri 4 Loa Janan. The research employed a Research and Development (R&D) design following the ADDIE model, which consists of the stages of Analysis, Design, Development, Implementation, and Evaluation. Data were collected through observations, expert validation questionnaires, and limited student trials. The results indicated that the developed module was highly feasible, as evidenced by expert validation scores from material experts, media experts, and practitioners, all categorized as “very good.” The implementation results showed that the module effectively enhanced students’ independence through hydroponic cultivation activities and improved their scientific skills through observation, experimentation, and plant growth analysis. The integration of bioentrepreneurship elements provided meaningful and contextual learning experiences that connected science with real-world entrepreneurial opportunities. In conclusion, the bioentrepreneurship-based P5 module was effective and feasible as a learning medium to strengthen students’ academic competence, independence, and 21st-century skills.
KEMAMPUAN KETERAMPILAN MEMBACA ANAK DENGAN TINGKAT KEPARAHAN DISLEKSIA BERAT SISWA SMP MAKASSAR MULYA (STUDI KASUS) Nurul Ramadhani Mukhtar; Ramly; Usman
Journal Studies in Indonesian Language and Literature Vol. 1 No. 1 (2024): Journal Studies in Indonesian Language and Literature
Publisher : Journal Studies in Indonesian Language and Literature

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

Abstract

The purpose of this study was conducted to describe the ability of reading skills of dyslexiwc students at Makassar Mulya Junior High School. The results showed that dyslexic students at Makassar Mulya Junior High School are included in the severe dyslexia level because students have difficulty in understanding all forms of words, especially words containing similar letters, students have very little focus in following the learning process, students cannot interact well, students' brain work is very slow, and seen from the age of students who have entered 16 years. This happens because of the slow awareness of parents so that the handling of students is slow. Therefore, the student has reached the severity of the severe category. Severe dyslexia must certainly be handled specifically in the learning process and get full support around it.
KONSTRUKSI IRASIONAL DALAM BERITA HOAKS DI MEDIA SOSIAL Muh Yusran; Sultan; Usman
Journal Studies in Indonesian Language and Literature Vol. 1 No. 2 (2024): Journal Studies in Indonesian Language and Literature
Publisher : Journal Studies in Indonesian Language and Literature

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

Abstract

This research aims to describe the form of accentuation fallacy, the form of amphibole fallacy, the form of amphibole fallacy , The form of metaphorical fallacy. This research uses descriptive qualitative research. The focus in this research is the form of accentuation, amphibole, equivocation and metaphorical errors. The data collection technique in this research was carried out in three stages, namely; observation, documentation, and reading and taking notes. The research instrument used in this research is a researcher who acts as a human instrument. The results of this research show that the form of accentuation error in this research is in the form of words. The form of amphibious error is in the form of words and sentences. The form of equivocation fallacy is in the form of words. Metaphorical fallacy takes the form of words and phrases.
Co-Authors A. Arifay Yusuf A. Rana Aqilah Anwar A. Yudhistira, Andika AA Sudharmawan, AA Aan Jaelani Abd. Halik Abdiyanto Abdiyanto Abdul Halik Abdul Haliq, Abdul Abdul Haris Abdullah Abidin Ade Ihwana Ilham Aditya, Fardan Adrian Tawai Agung Heru Setiadi, Agung Heru Agus Muchsin Ahdar Ahmad Ahmad Ahmad Hidayat Ahmad Syawal ahmad yani Ahsan, Muhammad Aiyub AKHMAD Akhmad khoiri Akhyar Akib Akmal Hamsa Al Jazary, Muhammad Ali Akbar Alim Usman, A’zhami Alim, Ansorul Alya Nurlail Mudeng Amalia, Wa Ode Sari Amaludin , Roni Amaludin, Roni Amay Suherman Ambo Dalle amir, rahmi Amiruddin Ananda Fathur Rahman Andi Farizan Nawawi Andi Yusniar Mendo Andika Andika Anggara, Dani Anis, Madhan Anisah Fitri, Anisah Anita Wulandari* Anjelina Yuli Ratnasari Anshari Arfianty Arie Haans Arie Rahmadi Arief Yulianto, Muhamad Arini Fitri Arisman Arlin Armadani, A. Kartika Armadi, Yukiman Arsal, Muryani Aryanti Dewi Asep Bambang S. Asfiani, Afifah Ashabul Fadhli Asia. M Asnawi Asnawi Astuti Purnamawati, Ditha Atyanto D Atmoko Aufa Fatchia Rahma Aulia Khoirunnisa Aulia Putri, Fadilah Pramestiyani Aulia Rahman Aulia, Irma Anugrah Aulya Nurrachma Ayu Dwi Putri Rusman Ayu Pertiwi Aziz M Lubad Azizah Amalia, Nur Azizah, Jum Azizatul Haqiah, Nur Azmil Hasan Lubis Azrul Rizki Azzahrah Ramaputri Tilotama Azzahrah, Nur Fatimah Bachtiar Baharman Baharuddin, Nurhaliza Bahraeni Bala Bambang Widarsono Buhaerah Cahya Darmawan Carina Dwi Putri Catra Indra Cahyadi Cau Kim Jiu Chairul Umam Charyezmah Indah Pertiwy CUT NANDA SARI D, Muh. Akib Dadan DSM Saputra Danang Sismartono David Ricardo, David Dedi . Desy Pratiwi Devi Syukri Azhari Dinata, Umar Djafar, Gustin Djafar, Hamsiah Djoko Sunarjanto Dwi Diana Putri Dwi Fitriani Dwi Putri Rusman, Ayu Dwi Ratnasari Edi Mulyadi Edward ML Edward ML Tobing Ekawati, Melinda Nur Elsje Theodora Maasawet Elwy Asrianto Marbun Eni Isclawati Eni Nuraeni Erdianto Erwin Etika Siregar EVA OKTAVIDIATI, EVA F.B. Nyangko Fachrurozi Fachry Abda El Rahman Fadhillah Yusri, Farah Fadiah Khoirunnisa Salkeri Faiq Ilham Rosyadi Faizal Fajri Basam Farij Al-Kahfi , Muhammad Fatmawati Fatmawati Fauzi Rahmat Pamula Felisitas Viktoria Melati Firda Tamar Jaya Firdausi, Rofiqoh Firman Firman Firman Firmansyah Fitri Yunita Fitriah , Nurul Fitriani Nur, Fitriani Fitriani Umar Fitriannisa, Syifa Fitriasari, Eka Fristi Nanda Wilanda Fuad, Moch Gunawan Syahrir Hadi Sutrisno, Imam Hafrida Haidir Hasba Hambali Hamdanah Hamid, Nanda Syahrani Agustin Paturuni Hamsa Handa Maya Sari Handoko, Aloysius Haniarti, Haniarti Hapsari, Veneranda Rini Hardyanti, Meri Harlina, Sitti Harnum, Ade HARTATI Harun Blongkod Hasibuan, Eriansyah S Hasmaini Hasmawati Hasnita Hasran Hasrawan, FItri Hassan, Abdullahi Muhammad Hazyimara, Karunia Helmi Hendri Jaya Henrikus Torimtubun Henry Paulus Lumbangaol Herlina Herman Hermanto Herniwati Herru Lastiadi S Herry Subagyo Hidayah Hidayat, Muhammad Taufiq Hikman, Mawar Holifa Balkis , Lutfiah Holifa Balkis, Lutfiah Hubwallah, Habib Hutauruk, Kevin Jeremia Ibrahim Ibrahim, Husaini Ibrahim, Musdalifah Ida Ayu Putu Sri Widnyani Idhayani, Nurul Iis Fitri Handayani Ika Rifqiawati Ilham Willem Imam Hidayatullah Imam Makruf Indawati, Ikha irma yunita Irmawati Irmayanti Isa, Nurul Farhah M Istiana Jafrizal Jamaliatul Badriyah Jamiluddin Janah, Siska Maghfirotul Laili Jewarut, Siprianus Juliyanti, Melviana Dwi Juliyanti Jumatin Junaidin Nobisa Justiyulfah Kaharuddin Kaharuddin Arafah Kamaruddin Kamaruddin Hasan Karfe Karina Esti Pratiwi Kartika, amalia Kasmiati Ken Sawitri Suliandari Khaeruddin Khaeruddin Khaerun Nisa khoiri, Akhmad Kristiyanti, Ciara Kurais Kusnanto Laksmi Dewi Sari Latuheru, Stevani Carolina LENI HERLINA Lenti, Marsela Lienargo, Jessica Liklikwatil, Rudy Donny Lina, Sitti Harlina Lukman Ali, Lukman M. A. Martawijaya M. Ghozul Fikri M. Hasbi M. Ikhsan Madeni Mahaputri Amanda Faizal Mahir Mahmudah Mahrawi Majdey Zawawi Makhrajani Majid Manarfah, Laode Manggu, Blasius Mannir Mapparenta, Muwaffiq Nurimansyah Marah Sutan Rangkuti Mardiana, Puja Marhani Maria Angela Siokalang Marisa Putri, Diljona Marlian, Andi Marsellus Oton Kadang Maryam Maulana, M. Gema MAULIZAR, SRI Meirsanda, Rani Melinda Irsan Miftahul Fauzan, Muhammad Faldi Milanie, Feby Miranda, Esti Moh Khoridatul Huda, Moh Khoridatul Muh Amin Muh Nur Hidayat Muh Yusran Muh. Akib D muh. Dahlan Muh. Dahlan Thalib Muh. Danis Muh. Ilham. H Muh. Musakkir Muh. Rasyid Ridha Muh. Yusril Anam Muhammad Anas Kamaluddin Muhammad Asri Muhammad Idris Muhammad Jufri Muhammad Saleh Muhammad Saleh Muhammad Yusuf Zulkifli Mujahadah, Nur Mujhiyaningsih, Annisa Muliati Munirah Musdalifah Nihaya Mutahharah Hasyim, Mutahharah Muzakir Riza Muzakkir Muzdalifah Muhammadun Nadilla Aleyda Maqhfira Agustin Nando Apriyansyah Naperi Zaman Nasrah Nensilianti Neti Kesumawati, Neti Ni Nyoman Dina Anjani Ni'mah Natsir Nixson Nooraeni, Endah Novia Anugra Novita Indana ZUlfa Nugraha, Rahmat Nur Asiah Nur Asikin Nur Asma Nur Azizatul Haqiah Nur Ilmi Nur Masyrah Syam Nur Munajat, Nur Nur Solikhin, Havid Nurafni Nurazizah Rahmi R Nurdiansah, Nurdiansah Nurfitrayadi Nurfitriana Nurhalizah, Resky Nurhamidah, Winda Islamitha Nurhayati Nurhilaliyah Nurhusna Nuriana Nurjannah Nurkamelia Nurmi Nurul Hikmah Hayati Sultan Nurul Jihan Tribuana Nurul Mukhlisa Nurul Ramadhani Mukhtar Nurus Firdaus Nuryanti, Reni Okhaifi Prasetyo ONIE KRISTIAWAN Paino Palenewen, Evi Pangkarego, Ferdynandus Ralph Patulak, Desi pengelola, pengelola Podessta, Fiona Pradika, Jaka Pratama, Kharisma Puji Azizah, Faras Purbawati Naprilia, Tania PURNAMA SARI, RINI Puspita Ilham, Siska Putri Ahdilla Nursani, Angelina Putri P, Andi Sri Kumala Putri Salamah, Maydaria Putri, Nengsih Ayu Rabiah, Nasya Hikmatul Radhita Maharani Ramli Rahayu, Rika Rahmadani, Intan Aulia Rahman, Ali Rahman, Ananda Fathur Rahmawati Rahmawati, Lia Dwi Rahmiati Rama, Bahaking Ramadhani, Desty Ramayani Marpaung Ramly Rapi, Moh. 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Rini Anggraeny Rio Monoarfa Ririn Harini Risa Risna Risnajayanti Rita Hayati Riyani, Mufti Rofiatus Sa’adah Rudi Septian Rudi Suhartono RUKMAN HERTADI Rusman Rusmin B, Muhammad Rusminah Hs S, Hairun Apriadi Ramadhan Sa'adah, Rofiatus Sabinus Beni Saepudin Sahmin Noholo Said, Awayundu Saidin Hamzah Sakaria Sakaria Sakinah Fitri, Sakinah Salfarini, Eligia Monixa Salwa Samsudin Samsul Bahri Sandi Saputra Saputra, Amri Sariska, Eka Savira, Bela Savira, Daria Sawitri, Nina Sayehu Selviana Shaleha, Ummy Mutiah Shendy Pratama Sherry Nabighah, Eva Sih Darmi Astuti, Sih Darmi Astuti Sihono, Ridwan Faqih Sinaga, Mitha Shaskila Sinaga Siraj, Arifuddin Siska Yuliana Siti Fadjarajani Siti Hadijah Siti Jamilah Amin Siti Khairani Siti Rosidah Sitti Aisyah Kara Sitti Jamilah Amin Sitti Kasmawati Sitti Nurhayati Sitti Salma, Sitti Situmorang, Dokman Marulitua Soegianto Sofyan SONY SUHANDONO Sri Herawati Sri Jumiaty Permatasari Sriwahyuni Yusup Sudirman Sugihardjo Sukamto Satoto Sukino, Arief Sukma Sukwanty. T sultan Sunjaya, Rieko Rahmat Sunting Kepies Supamri Supriono Suriana Suriati Suryadi Suryani1, Lilis syafii, herman syafrizal Syahrial Fuadi Syamsuddin Syarif, Naufal Qadri Syintia Dewi Tahir Maloko TAMSIL TATI KRISTIANTI Taufik Akasahtia, Lukman Taufik Hidayat Tegar Nurwahyu Wijaya Teuku Junaidi Teuku Murdani Tifa, Siti Latifa Resky Aulia Tio Pramana Aribawa Tobing Trisno Setiawan, Trisno Try Sabriyanti Tuasikal, Ammy Rila Tuti, Hastuti Umar, Kartika Utomo Pratama Iskandar Vera Veri, Cristian Victorson Taruh Vuspitasari, Benedhikta Kikky Wahab Wahdaniyah Wakia, Nurul Wanda Ali Akbar Watara Febria, Tiara Wenty Septria DS Wewel, Prabowo Whan Nurdiana Widia, Komang Darma Widyani, Retno Wijayanti, Tuti Wijayanto, Hendi Lilih Winda Islamitha Nurhamidah Yani Faozani Alli Yenni Rohmatun Yeremia Niaga Atlantika Yolan Salma Hanifa Yonathan S. Pasinggi Yosua Damas Sadewo Yukiman Armadi Yuli Prasetyo, Dwi Yunitasari, Shinta Yusdianto Yusni, Yusniar Umar Yustika, Diana Yusuf Sabilu, Yusuf Zikri Darussamin Zulaeni Esita Zulfahmi Zulfianti Zulkifli Abdurrahman Usman Zulkifli Zulkifli Zumzianah