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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 Jurnal Mirai Management Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review Pendas : Jurnah Ilmiah Pendidikan Dasar 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 International Journal of Religious and Cultural Studies 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 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 Journal of Economics and Business UBS Buletin Poltanesa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Abdimas Langkanae International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Golden Ratio of Auditing Research 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 Journal of Business, Social and Technology Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis Margin: Jurnal Lentera Managemen Keuangan IIJSE Sharia Economic and Management Business Journal (SEMBJ) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Advances: Jurnal Ekonomi & Bisnis International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia IDEI: JURNAL EKONOMI & BISNIS
Darwis Said, Darwis
Hasanuddin University
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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.
INTERNAL AUDITOR INDEPENDENCE UNDER CONFLICTS OF INTEREST AND RELATIONAL PRESSURE: A PHENOMENOLOGICAL STUDY Arianti; Nur Khaerunnisa Zakir; Syarifah Fatimiyah; Alimuddin; Darwis Said
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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

Abstract

This study aims to understand the experiences of internal auditors in maintaining independence in audit conflict of interest situations. The study uses a qualitative approach with a phenomenological method to explore the experiences of internal auditors when facing independence threats in the audit process. The research informants consisted of two internal auditors: an auditor who audited a colleague suspected of fraud and an auditor who faced audit pressure due to power relations within the organization. Data were collected through in-depth interviews and analyzed using Moustakas' phenomenological approach. The results show that auditor independence is not only interpreted as compliance with professional standards, but also as a moral responsibility and professional identity of the auditor. Threats to independence arise through relational closeness, social pressure, and power relations that give rise to internal conflicts in the audit process. Auditors strive to maintain objectivity through self-control, limiting personal interactions, and a commitment to professionalism and integrity. This study shows that auditor independence is a complex experience that simultaneously involves professional, emotional, social, and moral dimensions.
Representasi Kepatuhan Pajak dalam Pamflet Lapor SPT Tahunan Direktorat Jenderal Pajak: Kajian Semiotika terhadap Konstruksi Tax Compliance Sri Mulyani Latjompo; Sri Nurul Izzah, Namra Namra , Darwis Said; Nadhirah Nagu
Jurnal Mirai Management Vol 11, No 2 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i2.12170

Abstract

This study aims to analyze the representation of tax compliance in Annual Tax Return (SPT) reporting pamphlets published by the Directorate General of Taxes (DGT). The research employs a qualitative approach using Roland Barthes’ semiotic method through denotative, connotative, and mythological analyses. The objects of the study consist of three official DGT pamphlets related to Annual Tax Return reporting through Coretax and M-Pajak. Data were collected through documentation and literature review. The findings indicate that the visual and verbal signs in the pamphlets not only convey tax-related information but also represent tax compliance as a simple, modern, and everyday practice. At the mythological level, the pamphlets construct the ideal taxpayer as a responsible, technologically adaptive, and digitally compliant citizen. These findings suggest that DGT pamphlets function as a communication medium that shapes public awareness and social identity regarding the importance of tax compliance in the digital era. Kata kunci: kepatuhan pajak, tax compliance, semiotika Roland Barthes, Direktorat Jenderal Pajak, Coretax.
MAKNA KEPATUHAN WAJIB PAJAK DARI PERSPEKTIF KONSULTAN PAJAK: STUDI FENOMENOLOGI TRANSENDENTAL HUSSSERL Irensa Femmy; Allfina Mudasir; Gratia Triyana Nusa; Darwis Said; Nadhirah Nagu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/5vkwqd93

Abstract

Penelitian ini bertujuan untuk mengungkap makna kepatuhan wajib pajak dari perspektif konsultan pajak melalui pendekatan fenomenologi transendental Husserl. Teknik pengumpulan data dilakukan melalui wawancara mendalam. Informan dalam penelitian ini adalah seorang konsultan pajak yang terdaftar dalam Ikatan Konsultan Pajak Indonesia (IKPI) dan memiliki pengalaman lebih 3 tahun di Kota Makassar. Data dianalisis melalui empat tahapan, yaitu epoche, reduksi transendental, variasi imajinasi, serta sintesis makna dan esensi. Hasil penelitian mengungkap bahwa makna kepatuhan wajib pajak dari perspektif konsultan pajak merupakan fenomena yang jauh lebih kompleks dari sekadar pemenuhan kewajiban hukum formal. Esensi kepatuhan terbagi dalam tiga dimensi yang saling terkait, yakni dimensi moral-sosial di mana kepatuhan dipahami sebagai cerminan tanggung jawab sosial warga negara, dimensi pertimbangan untung-rugi di mana sanksi pajak dimaknai sebagai "biaya modal" dalam logika bisnis, dan dimensi kepercayaan-institusional di mana kepatuhan sukarela hanya dapat terwujud apabila wajib pajak memiliki kepercayaan terhadap integritas pemerintah dan sistem perpajakan. Faktor-faktor yang memengaruhi kepatuhan bersifat multidimensi, mencakup kerumitan regulasi, kelemahan infrastruktur digital sistem CoreTax, pertimbangan ekonomi-bisnis, serta rendahnya kepercayaan terhadap integritas pemerintah. Konsultan pajak menjalankan peran strategis sebagai penasihat risiko sekaligus agen pendidikan perpajakan, dengan dilema etis yang inheren dalam menjalankan profesinya.
Internalisasi Nilai Budaya Sipakatau dalam Akuntansi Pertanggungjawaban Sosial Asriani Junaid; Edy Susanto; Muh. Arif; Muhammad Syafi'i A. Basalamah; Darwis Said
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2606

Abstract

Businesses play a significant role in addressing current environmental issues. Corporate Social Responsibility (CSR) represents a company’s commitment to economic (profit), social (people), and environmental (planet) principles. This study examines the implementation of social accountability accounting based on sipakatau values and CSR practices at PT Semen Bosowa Maros. Sipakatau, a core value of Bugis culture, emphasizes respect and recognition of others. As a societal norm, sipakatau serves as a behavioral guide, including in business practices. This study uses a qualitative method with an ethnomethodology approach, involving interviews, observations, and documentation. The findings reveal that sipakatau values are reflected in consultations (mappatabe) with local communities before making decisions that could impact their social and environmental systems. CSR practices at PT Semen Bosowa Maros not only benefit the company but also contribute to the sustainability of community life. CSR rooted in sipakatau fosters synergy between businesses, communities, and the environment. Support from both internal and external stakeholders is crucial for a company’s legitimacy. Therefore, sipakatau values are highly relevant and should be integrated as guiding principles in corporate social responsibility initiatives.
Memaknai reliabilitas temuan audit berbasis machine learning: perspektif epistemik auditor dalam praktik audit modern Ritma Tri Astuthy; Salsabila Adi Ahsan; Darwis Said; Syarifuddin Syarifuddin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3025

Abstract

Perkembangan machine learning telah mengubah praktik audit modern dari pendekatan berbasis sampling menuju audit berbasis analitik algoritmik. Meskipun teknologi ini menjanjikan peningkatan efisiensi dan kemampuan deteksi anomali, masih terdapat pertanyaan mendasar mengenai bagaimana auditor memaknai reliabilitas temuan audit yang dihasilkan oleh algoritma, terutama ketika proses pengambilan keputusan sistem bersifat black box. Penelitian ini bertujuan untuk mengkaji bagaimana auditor membangun, menegosiasikan, dan mempertahankan makna reliabilitas temuan audit berbasis machine learning dalam kerangka legitimasi epistemik dan identitas profesional.Penelitian ini menggunakan pendekatan kualitatif dengan metode Interpretative Phenomenological Analysis (IPA) untuk mengeksplorasi pengalaman subjektif auditor dalam berinteraksi dengan temuan audit berbasis algoritma. Data diperoleh melalui wawancara mendalam terhadap delapan auditor dengan latar belakang pengalaman profesional yang beragam, mulai dari auditor junior hingga auditor senior dan manajerial. Analisis dilakukan secara idiografis untuk mengungkap tema-tema interpretatif yang merefleksikan cara auditor memahami, menerima, maupun meragukan reliabilitas hasil algoritma dalam praktik audit. Hasil penelitian menunjukkan bahwa reliabilitas temuan audit berbasis machine learning tidak dipahami auditor semata-mata sebagai akurasi teknis sistem, melainkan sebagai konstruksi makna yang berkaitan erat dengan transparansi epistemik, professional judgment, dan legitimasi peran auditor sebagai pengambil keputusan. Auditor dengan literasi teknologi yang lebih tinggi cenderung memandang algoritma sebagai sarana penguatan legitimasi profesional, sementara auditor berpengalaman mengekspresikan skeptisisme yang berakar pada ketidakpastian epistemik dan perlindungan identitas profesional. Temuan ini mengindikasikan bahwa penerimaan machine learning dalam audit berada pada fase transisi, di mana algoritma diintegrasikan sebagai alat pendukung keputusan, bukan pengganti penilaian profesional. Penelitian ini memperluas literatur algorithmic auditing dengan menegaskan bahwa reliabilitas temuan audit berbasis algoritma merupakan fenomena sosial-epistemik, bukan sekadar persoalan performa teknis. Implikasi penelitian ini menekankan pentingnya pengembangan explainable AI, pembaruan standar audit, serta peningkatan kompetensi auditor agar adopsi machine learning selaras dengan nilai profesional dan akuntabilitas audit.
Planet and People Representations in PT Unilever Indonesia's Sustainability Report: A Semiotic Analysis Nurhikmah Dewi Anugrah; Aunneke J Paembonan; Zuhalwah Yuliah Ilham; Darwis Said; Nadhirah Nagu
Golden Ratio of Auditing Research Vol. 7 No. 1 (2027): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v7i1.2458

Abstract

This study examines how the Planet and People dimensions are represented in PT Unilever Indonesia Tbk's 2025 Sustainability Report through Roland Barthes's semiotic perspective and explores their implications for green accounting practices. An interpretive qualitative approach was employed using document analysis and multimodal semiotics. The study analysed verbal, visual, and numerical signs within the sustainability report through the levels of denotation, connotation, and myth, supported by legitimacy theory, impression management, and decoupling. The findings indicate that the report constructs the company's environmental and social identity through integrated textual, visual, and numerical representations that reinforce its sustainability commitments and organisational legitimacy. However, the analysis also reveals asymmetries between the prominence of sustainability achievements and the disclosure of reporting limitations, creating a potential risk of semiotic greenwashing through selective representation rather than explicit misinformation. This study contributes to the accounting literature by demonstrating how semiotic analysis extends conventional assessments of sustainability reporting beyond disclosure content to examine how corporate legitimacy is constructed through representational practices. The findings also provide practical insights for improving the transparency, balance, and accountability of sustainability reporting and green accounting practices.  
Stock Liquidity and Volatility in Investors’ Investment Decisions on the Indonesia Stock Exchange Khatmi Tamtami Nisa; Mariani Salle Pasulu; Muhammad Nurwahyudi; Arifuddin Arifuddin; Darwis Said
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.896

Abstract

Purpose: This study aims to understand the significance of stock liquidity and volatility in investment decision-making among Generation Z and Millennial investors on the Indonesia Stock Exchange. Research Method: This study employed a qualitative, phenomenological design. Data were collected through in-depth, semi-structured interviews with Generation Z and Millennial investors selected using purposive sampling. Data analysis was conducted using Miles' interactive model. Results and Discussion: The research findings indicate that stock liquidity is viewed as a form of investment security and flexibility. At the same time, volatility is perceived as both an opportunity and a risk. Investment experience shapes more rational decision-making, while social media and social circles serve as sources of investment education. Generation Z tends to focus on growth opportunities, whereas Millennials place greater emphasis on risk management. Implications: The research findings contribute to the development of financial literacy and to the design of investment education programs tailored to the characteristics of different investor generations. Originality: This study offers a phenomenological perspective on the interpretation of stock liquidity and volatility among Generation Z and Millennial investors in Indonesia.
The Meaning of Accounting: Exploring the Experiences of Local Business Actors (Case Study of Traditional Coffee Shop) Nadila Nadila; Anastasia Gloria Panggeso; Darwis Said
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1765

Abstract

MSMEs are key players in the economy of Indonesia, but they often encounter difficulties in managing their finances, especially when it comes to creating accurate financial documents that adhere to accounting regulations. In regions such as North Kolaka, which are remote, these challenges are further exacerbated by the lack of access to formal accounting education and resources. This study aims to explore the experiences of Micro, Small, and Medium Enterprises (MSMEs) in North Kolaka, especially Warkop Bunda, in managing accounting and finance. Using a qualitative descriptive approach, this study analyzes simple financial recording practices and the meaning of accounting for business actors. The results show that although business owners rely on practical manual recording, they face significant obstacles, such as limited knowledge and resources to implement formal accounting. Financial recording functions more as a cash flow control tool and reflects social responsibility towards family and society. These findings highlight the need for accounting education and training that is appropriate to local needs, as well as a simpler accounting system to improve the efficiency of financial management. Hence, this study provides new insights for the development of policies and mentoring programs for MSMEs in the region.
Civil Servants' Interpretation of Gold Investment and Trading (Case Study of Civil Servants in South Sulawesi Province) Dinah Diyanah Burhan; Alimuddin; Darwis Said
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.274

Abstract

This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.
Co-Authors A. Alyani Achmad A. Ikhwanul Ahmad Abdul Rahman Adnan AS Afdal Afifah Afrah Namirah Kamal Ahmad Sani Aini Indrijawati Aini Indrijawati Akbar Yusuf Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Allfina Mudasir Amalia Nur Akhmadani Amir Amiruddin Anastasia Gloria Panggeso Andhyka Bayu Aprilyanto Andi Ayu Frihatni Andi Kusumawati Andi Muhammad Dahlan Andi Mulia Saleh Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arianti ARIFUDDIN Arifuddin Arifuddin Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Aunneke J Paembonan Ayu Dhina Anggraeni Aziz Thaba Azizah, Nabila Nurul Binti Johari, Fuadah Buya Rama Ismail Christian, Ferry Cindy Nur Azaria Mansa Depi, Sri Desi Nurdiyanti Devianti Tajuddin Dinah Diyanah Burhan Edi Harsono Edy Susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Elsa Imelda Enrico Paul Erna Pasanda Febrianti, Intan Fiona Octaviani Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Frischa Faradilla Arwinda Mongan Grace T. Pontoh Grace T. Pontoh Gratia Triyana Nusa Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hernandi Julius Sousa Do Carma Hidayat, Nurul Aulia Huriyn Putri Askiah Juhari Husein Afiat Icha Mustamin Ikhwan M. Said Inayah Chintaki MZ Indarwati Indarwati Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irensa Femmy Irwan Pratama Ivan Kanel Janide, Anugrah Junaid, Asriani Kaharuddin Kamsinah Kamsinah Kartika Septiary Pratiwi Musa Kartini Kartini Kartyaningsih Bela Khaerani Makbul Khairum Nadila Sandy Khatmi Tamtami Nisa Lilis Karfina Ar Madrianah Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Mariani Salle Pasulu Masradin, Masradin Masrullah, Masrullah Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh Faiz Qaidhan Jamsir Muh. Arif Muh. Farhan Muhajir Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Nurwahyudi Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Syafi'i A. Basalamah Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Mutiara Khairunnisa Suhardi Nadhirah Nagu Nadhirah Nagu Nadhirah Nagu Nadila Nadila Nagu, Nadhirah Nagu, Nadirah Neks Triani Ni Putu Yuria Mendra Nur Afni Jabir Nur Hidayah Nur Khaerunnisa Zakir Nur Sandi Marsuni Nur Wahyuni Nur'Illiyyien Nurdiyanti, Desi Nurhayati Nurhayati Nurhikmah Dewi Anugrah Nurleni Nurleni NURUL RAMADHANI Nurwardhani Oktavian Pasoloran, Oktavian Pagayang, Fierenza Capirossy Fran Pontoh , Grace T. Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Ritma Tri Astuthy Riyanti Rizal Setiawan Amin Roby Aditiya Rousilita Suhendah Rui Lopes S. Syarifuddin Saida Said Saleh, Firman Salsabila Adi Ahsan Santiadji Mustafa Santoso, Steven Miracle Sari, Andi Novia Kartika Serilia Tangalayuk Siska Apriana Siti Maryam M. Sillehu Sofyan Syamsuddin Sri Mulyani Latjompo Suci Amal Sudirman Sudirman Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifah Fatimiyah Syarifuddin Syarifuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Wa Ode Rayyani Widyantono Arif Wilda Yohanis Rura Yudi Basma Albahrun Yuliana Tahir Yulita, Elvin Zainal Potton Zuhalwah Yuliah Ilham