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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam The International Journal of Accounting and Business Society Jurnal Bisnis, Manajemen, dan Informatika Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review MATAPPA: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Akuntansi Universitas Muhammadiyah Kupang JURNAL MANAJEMEN PENDIDIKAN Jurnal Bina Akuntansi Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS Buletin Poltanesa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) La Ogi : English Language Journal Economics and Business Journal Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Fon; Jurnal Pendidikan Bahasa dan Sastra Indonesia
Darwis Said, Darwis
UNIVERSITAS HASANUDDIN
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Literature Review: Peringkat PROPER sebagai Cerminan Implementasi Akuntansi Keberlanjutan dan Dampaknya bagi Perusahaan serta Masyarakat Hidayat, Nurul Aulia; Azizah, Nabila Nurul; Mangeka, Andreas Caesario; Said, Darwis; Nagu, Nadirah
JURNAL MANAJEMEN PENDIDIKAN Vol 14, No 1 (2026): Jurnal Manajemen Pendidikan
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jmp.v14i1.13002

Abstract

LITERATURE REVIEW: PROPER RANKING AS A REFLECTION OF THE IMPLEMENTATION OF SUSTAINABILITY ACCOUNTING AND ITS IMPACT ON COMPANIES AND SOCIETYThis study aims to examine the relationship between the Corporate Performance Rating Assessment Program in Environmental Management (PROPER) and the implementation of sustainability accounting, as well as its impacts on companies and society. Through a literature review approach covering ten relevant articles published between 2015 and 2025, this study synthesizes findings regarding the role of PROPER as both an instrument for evaluating environmental performance and a signal of corporate sustainability. The results indicate that PROPER encourages companies to enhance the transparency of environmental reporting, allocate costs related to waste management and conservation, and optimize resource utilization to reduce ecological impacts. Most studies find that attaining a high PROPER rating positively contributes to firm value, reputation, social legitimacy, and stakeholder relationships. However, several studies reveal that PROPER’s impact is not always consistent; high ratings sometimes do not reflect substantive operational improvements, particularly when companies focus more on fulfilling administrative requirements. In addition, certain environmental disclosures may reduce firm value when the information highlights unresolved risks and negative impacts. From a societal perspective, PROPER has the potential to improve environmental quality and well-being through pollution reduction and strengthened public oversight. Nevertheless, these benefits are not always maximized when companies pursue only formal compliance without long-term sustainability commitment. Overall, this review provides a conceptual foundation for future research on the factors influencing the effectiveness of PROPER in promoting more comprehensive and impactful corporate sustainability practices.
Pendayagunaan Zakat Produktif: Solusi Dalam Memberantas Kemiskinan Umat (Studi Pada Lapak Berkah Binaan IZI Makassar) Sudirman; Muhammad Nasri Katman; Alimuddin; Darwis Said; Muhammad Febriansyah
LAA MAISYIR: Jurnal Ekonomi Islam Vol. 12 No.2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v12i2.61859

Abstract

This study aims to analyze the model of productive zakat utilization implemented by the Indonesian Zakat Initiative Makassar in empowering the economic capacity of mustahiq within the Lapak Berkah group. The study employs a qualitative approach using a case study method. Data were collected through in depth interviews with program managers, facilitators, and mustahiq, complemented by field observations and a review of relevant program documentation. Data analysis was conducted qualitatively through an iterative and continuous process involving data reduction, data display, and conclusion drawing. The findings indicate that the utilization of productive zakat by IZI Makassar is implemented through a series of systematic stages, including the assessment of prospective mustahiq, the phased distribution of business capital assistance, business mentoring and entrepreneurship training, monitoring and evaluation of business development, and religious guidance. Qualitatively, this utilization model is considered effective in enhancing the economic capacity of mustahiq, as reflected in positive developments in business performance, increased turnover, expansion of marketing networks, strengthening of working capital, and heightened awareness as well as capacity to contribute infaq. These findings affirm that productive zakat has significant potential as an instrument for community economic empowerment. However, its effectiveness is highly contingent upon the quality of mentoring, program sustainability, and the readiness of mustahiq to manage their businesses independently.
The Meaning of Accountability in Mosque Management: An Ethnomethodological Approach Juardi, Muhammad Sapril Sardi; Alimuddin, Alimuddin; Said, Darwis; Binti Johari, Fuadah
LAA MAISYIR: Jurnal Ekonomi Islam Vol. 12 No.2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v12i2.62881

Abstract

This study aims to interpret accountability in mosque management at Tarbiyah Mosque in Pinrang Regency, Raya Pancarijang Mosque in Sidrap, and Al Istiqamah Mosque in Rumbia, Enrekang. Novelty this research employs a qualitative method using an ethnomethodology approach to examine the everyday practices of mosque management within the social, cultural, and religious contexts of each mosque community.  The results of the study indicate that the practice of publicly reading out donations before the congregation embodies social legitimacy and strengthens the congregation’s trust in the mosque administrators. Furthermore, the meaning of accountability within the mallele donation practice reflects the values of sincerity, trustworthiness, and reciprocal relations between the administrators and the congregants. Finally, the interpretation of accountability expressed through the use of weekly information boards illustrates the value of information openness and transparency.
Investment and Identity: A Phenomenological Study of Accounting Students Financial Self-Discovery Mongan, Frischa Faradilla Arwinda; Alimuddin; Said, Darwis; Mendra, Ni Putu Yuria
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3576

Abstract

This interpretive phenomenological study explores how accounting students develop their financial identity through digital investments, explicitly addressing the persistent gap between their theoretical knowledge and practical investment behavior. Utilising in-depth interviews and thematic induction with three students who actively engage in digital investment platforms, the research uncovers that financial identity formation is an existential process, shaped by the intersection of academic rationality, emotional profit/loss experiences, and powerful socio-digital influences. Investment acts as a reflective mirror, aligning students' identity development with responsibility and self-control, consistent with the identity moratorium phase. Importantly, this process reveals significant cognitive dissonance: formal financial knowledge, such as financial statement analysis, is frequently superseded by digital intuition driven by fast-paced information from finfluencers, social media, and real-time news updates. Biases like Fear of Missing Out (FOMO) amplify reliance on rapid digital inputs, leading digital literacy to exert greater influence on investment decisions than formal financial literacy. The study highlights that experiential learning, emotional responses to investment outcomes, and active participation in digital communities contribute to a dynamic, negotiated financial identity among students, integrating logic, emotion, and evolving digital norms. These findings emphasise the necessity for accounting education to enhance behavioural finance and digital literacy modules. Hence, students are better prepared to manage both rational decision-making and the emotional pressures of digital investment. The study contributes new qualitative insights for educators and policymakers by documenting how digital environments transform financial identity and investment behavior among future accountants.
Menggali Kearifan Lokal Di Pasar Tradisional: Tinjauan Fenomenologis Atas Dinamika Sosial Ekonomi Pedagang Sayuran Kaki Lima Di Kota Makassar Saida Said; Syarifudin; Darwis Said
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 1 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i1.773

Abstract

Penelitian ini mengeksplorasi peran pasar tradisional, khususnya pedagang sayuran kaki lima di Makassar, Indonesia, serta hubungannya dengan kearifan lokal dan dinamika sosial ekonomi. Pasar tradisional berkontribusi signifikan terhadap perekonomian lokal, dengan menyumbang sekitar 70% dari total transaksi ritel di Indonesia. Studi ini menyelidiki bagaimana kearifan lokal memengaruhi praktik perdagangan dan tantangan sosial ekonomi yang dihadapi oleh para pedagang, yang berfungsi sebagai perantara antara petani lokal dan masyarakat. Menggunakan pendekatan fenomenologis, penelitian ini termasuk observasi partisipatif, wawancara mendalam dengan pedagang pasar, dan analisis dokumen. Temuan menunjukkan bahwa kearifan lokal, yang berakar pada nilai dan norma budaya, memainkan peran penting dalam praktik perdagangan pedagang dan meningkatkan solidaritas sosial dalam komunitas. Para pedagang mengandalkan pemahaman mereka terhadap kebutuhan lokal untuk menyesuaikan strategi pemasaran mereka sementara menghadapi tantangan dari persaingan modern dan perubahan pola konsumsi. Penelitian ini diakhiri dengan rekomendasi untuk pemberdayaan pedagang, pengembangan komunitas pasar, pelestarian kearifan lokal, dan saran untuk penelitian lebih lanjut guna memperkaya pengetahuan tentang dinamika pasar tradisional.
ASSURANCE LAPORAN KEBERLANJUTAN: TINJAUAN LITERATUR TREN DAN TANTANGAN Suhardi, Mutiara Khairunnisa; Aqifah Nurul Sarsyah; Farhan, Muh.; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6tkgsz69

Abstract

Penelitian ini bertujuan untuk meninjau perkembangan tren dan tantangan utama dalam praktik assurance laporan keberlanjutan di tengah meningkatnya tuntutan transparansi dan akuntabilitas perusahaan secara global. Melalui pendekatan literature review dengan sumber ilmiah, penelitian ini menelaah dinamika regulasi, evolusi standar assurance, serta kompetisi antara penyedia jasa akuntansi dan non-akuntansi. Hasil kajian menunjukkan bahwa lanskap sustainability assurance sedang berada pada fase transisi penting dari praktik sukarela menuju kewajiban regulasi, sebagaimana tercermin dalam regulasi internasional seperti CSRD di Uni Eropa dan aturan iklim SEC di Amerika Serikat. Meskipun tren global bergerak menuju assurance mandatori, praktik ini masih menghadapi berbagai tantangan signifikan, meliputi ketidakseragaman standar, keragaman istilah, keterbatasan metodologi, rendahnya transparansi, serta kesiapan data keberlanjutan yang belum memadai untuk diaudit. Selain itu, terdapat ketegangan institusional antara penyedia assurance akuntansi dan non-akuntansi yang mempengaruhi pelembagaan standar serta profesionalisasi praktik. Penelitian ini menegaskan pentingnya standardisasi, penguatan kompetensi multidisiplin, serta peningkatan kualitas data untuk memastikan sustainability assurance mampu memberikan tingkat keyakinan yang kredibel bagi pemangku kepentingan. Temuan ini memberikan kontribusi teoritis dalam memperkuat peran teori legitimasi dan teori pemangku kepentingan, serta menawarkan implikasi praktis bagi regulator, perusahaan, dan penyedia jasa assurance dalam mengembangkan praktik assurance yang lebih kredibel, komparabel, dan relevan secara global.
APAKAH PERNYATAAN JAMINAN MENINGKATKAN KREDIBILITAS LAPORAN KEBERLANJUTAN? SEBUAH TINJAUAN LITERATUR SISTEMATIS PENELITIAN AKUNTABILITAS PERUSAHAAN Albahrun, Yudi Basma; Jamsir, Muh Faiz Qaidhan; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/na7nyn91

Abstract

This study investigates whether and under what conditions assurance on sustainability reports enhances the credibility of information for users. Drawing on a Systematic Literature Review of indexed publications from 2016–2025, we apply PRISMA procedures and complement the thematic synthesis with VOSviewer-based bibliometric mapping of author collaborations and conceptual clusters. The review finds that credibility gains are strongest when assurance design features are explicit: a clearly specified assurance level (particularly reasonable assurance), the use of recognized standards (ISAE 3000/AA1000AS, with increasing convergence toward ISSA 5000), and a materiality-anchored scope supported by substantive procedures. Provider competence and independence further moderate these outcomes. Institutional determinants including long-term institutional ownership, legal system characteristics, and stakeholder pressure also influence adoption. Documented consequences include improved access to finance, more disciplined market reactions, and favorable evaluations in ESG-linked lending. Conversely, narrow scopes, boilerplate phrasing, or limited assurance without transparent methodology tend to weaken credibility effects. Practical implications highlight the need for clearer disclosure of the linkages between assurance level, standards, and scope in executive summaries, enhanced report readability, strengthened thematic expertise among assurance providers, and regulatory alignment to balance costs and benefits. The paper contributes a “design/provider credibility market consequences” mechanism framework and proposes a concise research agenda to guide scholars, practitioners, and policymakers.
LITERATURE REVIEW: PRAKTIK GREEN MARKETING DI BERBAGAI SEKTOR INDUSTRI Darmawan, Alif Isyawatul; Sultan, Nurul Maghfirah; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2cet0512

Abstract

This study aims to examine green marketing practices across various industrial sectors. A literature review approach used to understand green marketing mechanisms, implemented innovations, consumer segmentation, and evaluation of sustainability-based strategies in each industry. This study summarizes findings from ten reputable scientific articles published between 2021 and 2025, covering the automotive, fashion and textile, cosmetics, food and beverage, tourism, and services (insurance) sectors. The analysis shows that each sector implements a different approach. In the automotive sector, effective strategies include low-emission vehicle innovation and consumer education to build trust in sustainability. In the fashion and textile sectors, innovation in materials and production processes plays a significant role in increasing perceived value and consumer purchase intention. In the cosmetics sector, packaging design and sustainability labeling are dominant factors influencing willingness-to-pay. Meanwhile, in the tourism and services sectors, consumer segmentation and green brand trust are the key aspects in increasing green purchase intention. This research provides a theoretical contribution through a comparative understanding of the implementation and effectiveness of different industries in each sector.
MATERIALITAS DAN KETERLIBATAN PEMANGKU KEPENTINGAN DALAM KERANGKA GRI: SEBUAH LITERATURE REVIEW Lopes, Rui; Kamal, Afrah Namirah; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pgw73323

Abstract

Penelitian ini menyintesis literatur mengenai penerapan prinsip materialitas dan keterlibatan pemangku kepentingan dalam pelaporan keberlanjutan berbasis GRI. Melalui literature review naratif terhadap publikasi 2014–2024, studi ini menelaah definisi dan implementasi materialitas, bentuk serta kualitas stakeholder engagement, dan faktor kontekstual yang memengaruhi keduanya. Temuan menunjukkan bahwa materialitas berperan sebagai filter isu keberlanjutan yang paling signifikan, namun prosesnya kerap dipengaruhi subjektivitas dan minim transparansi. Keterlibatan stakeholder juga bervariasi dari simbolik hingga kolaboratif. Selain itu, sektor industri, ukuran perusahaan, tata kelola, dan tekanan institusional terbukti memengaruhi praktik materialitas dan engagement. Tinjauan ini menegaskan pentingnya integrasi teori stakeholder dan legitimasi untuk memahami motivasi pelaporan serta perlunya peningkatan kualitas engagement dan transparansi materialitas guna memperkuat kredibilitas laporan keberlanjutan.
TINJAUAN PUSTAKA TENTANG PRAKTIK PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN IMPLIKASINYA TERHADAP AKUNTABILITAS SOSIAL SERTA KINERJA PERUSAHAAN Ahmad, A. Ikhwanul; Muhajir, Muhajir; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/a2xeqv41

Abstract

Tinjauan pustaka sistematis ini menyelidiki praktik pengungkapan laporan keberlanjutan dan implikasinya terhadap akuntabilitas sosial dan kinerja perusahaan. Tinjauan ini berfokus pada bagaimana perusahaan di berbagai sektor, seperti energi, perbankan, kehutanan, dan pertambangan, mengungkapkan informasi non-keuangan terkait faktor lingkungan, sosial, dan tata kelola (ESG) dalam laporan keberlanjutan mereka. Berdasarkan studi yang diterbitkan antara tahun 2016 dan 2025, penelitian ini mengkaji kedalaman, konsistensi, dan kualitas pengungkapan ini, terutama di pasar negara berkembang seperti Indonesia, Brasil, dan Tiongkok. Dengan menggunakan analisis konten kualitatif, studi ini menyoroti bagaimana pengungkapan laporan keberlanjutan memengaruhi akuntabilitas sosial baik dalam hal memenuhi harapan pemangku kepentingan maupun berkontribusi pada praktik perusahaan yang transparan dan bertanggung jawab. Temuan menunjukkan bahwa pengungkapan keberlanjutan yang komprehensif, jika selaras dengan strategi perusahaan, akan menghasilkan peningkatan kinerja perusahaan, terutama dalam hal keterlibatan pemangku kepentingan dan persepsi pasar. Namun, masih terdapat tantangan dalam menangani risiko perubahan iklim secara menyeluruh dan mengintegrasikan prinsip-prinsip ekonomi sirkular ke dalam laporan keberlanjutan. Tinjauan ini menggarisbawahi pentingnya standarisasi praktik pelaporan dan memastikan bahwa perusahaan tidak hanya sekadar mengungkapkan hal-hal yang dangkal untuk mencerminkan kinerja keberlanjutan yang sebenarnya.
Co-Authors A. Alyani Achmad Abdul Rahman Aditiya, Roby Afifah Ahmad Sani Ahmad, A. Ikhwanul Ahsan, Salsabila Adi Aini Indrijawati Aini Indrijawati Akbar Yusuf Albahrun, Yudi Basma Alimuddin Alimuddin Alimuddin Amalia Nur Akhmadani Amiruddin Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Astuthy, Ritma Tri Aziz Thaba Azizah, Nabila Nurul Basalamah, Muhammad Syafi'i A. Beloan, Bertha Binti Johari, Fuadah Burhan, Dinah Diyanah Christian, Ferry Darmawan, Alif Isyawatul Depi, Sri Desi Nurdiyanti Devianti Tajuddin Edi Harsono edy susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Enrico Paul Erna Pasanda Farhan, Muh. Febriani Febrianti, Intan Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Frischa Faradilla Arwinda Mongan Grace T. Pontoh Grace T. Pontoh Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hidayat, Nurul Aulia Husein Afiat Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Jamsir, Muh Faiz Qaidhan Janide, Anugrah Junaid, Asriani Kaharuddin Kamal, Afrah Namirah Kamsinah Kamsinah Kartini Kartini Kartyaningsih Bela Khaerani Makbul Lopes, Rui Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Masradin, Masradin Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh. Arif Muhajir Muhajir, Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Nadhirah Nagu Nadila, Nadila Nagu, Nadhirah Nagu, Nadirah Neks Triani Ni Putu Yuria Mendra Nur Afni Jabir Nur Hidayah Nur Sandi Marsuni Nur Wahyuni Nur'Illiyyien Nurdiyanti, Desi Nurleni Nurleni NURUL RAMADHANI Nurwardhani Oktavian Pasoloran, Oktavian Paledung, Marannu Panggeso, Anastasia Gloria Pontoh , Grace T. Potton, Zainal Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Riyanti Rizal Setiawan Amin S. Syarifuddin Saida Said Saleh, Andi Mulia Saleh, Firman Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Siska Apriana Sofyan Syamsuddin Suci Amal Sudirman Suhardi, Mutiara Khairunnisa Sultan, Nurul Maghfirah Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Widyantono Arif Wilda Yohanis Rura Yuliana Tahir Yulita, Elvin