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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 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 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 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 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 IIJSE Sharia Economic and Management Business Journal (SEMBJ) 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 IDEI: JURNAL EKONOMI & BISNIS
Darwis Said, Darwis
Hasanuddin University
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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.
MEMBACA STYLE KEBAHASAAN SAPARDI DJOKO DAMONO DALAM PUISI PERCAKAPAN DI LUAR SUARA RIUH Nurwardhani; Muhammad Darwis; Aziz Thaba; Asriani Abbas
Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol 18 No 2 (2022)
Publisher : Pendidikan Bahasa dan Sastra Indonesia Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/hea6a496

Abstract

ABSTRAK: Salah satu keunggulan sastrawan adalah menciptakan estetika dan identitas dengan bahasa. Salah satu caranya adalah melakukan deviasi. Demikian tujuan penelitian ini yaitu mengetahui style kebahasaan Sapardi Djoko Damono dalam puisi Percakapan di Luar Suara Riuh. Penelitian menggunakan metode kualitatif dengan teknik analisis data berpola interaktif dengan tiga tahapan yaitu reduksi data, penyajian data, kesimpulan dan verifikasi. Hasil penelitian ini membuktikan bahwa diksi bermakna konotatif lebih dominan daripada diksi bermakna denotatif pada puisi Percakapan di Luar Suara Riuh karya Sapardi Djoko Damono. Penggunaan diksi bermakna konotatif lebih banyak digunakan penyair untuk mengkomunikasikan makna yang ingin disampakan menggunakan kata yang mengandung makna komunikatif yang terlepas dari makna harfihnya berdasarkan pemikiran/perasaan penyair atau persepsi penyair yang dibahasakan dan tidak menggunaka makna sebenarnya. Hal ini bertujuan agar pembaca dapat menginterpretasikan puisi Karya Sapardi Djoko Damono dengan luas dan sesuai pendapat masing-masing pembaca.
Transformation of Mustahik into Muzakki Through Independent Entrepreneurship: A Study on the Financial Management of MSME in the Z-Chicken Program Sudirman; Alimuddin; Darwis Said; Madrianah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9743

Abstract

The purpose of this study is to explore the practice of mustahik financial management as MSE actors in the Z-Chicken productive zakat program organized by the National Amil Zakat Agency (Baznas) of Pangkep Regency, and assess the role of mustahik assistance to become muzakki. The background of this research is that the capital assistance program and production training that have been given to mustahik to become independent MSE actors still experience obstacles in their implementation. Namely, the inability of MSE actors to separate business and personal finances, as well as the lack of maximum assistance programs carried out by program organizers that have an impact on the sustainability of the beneficiaries' businesses. This research uses a qualitative approach of case studies, where the perpetrators are mustahik as the beneficiaries of the program and the Pangkep Regency Baznas as the program manager and companion. Data were obtained through interviews, observations, FGDs, and documentation, then analyzed with Miles and Huberman's interactive models, and tested for validity using triangulation of sources and methods. The results show that financial management practices are still weak, and turnover is often considered a profit without a separation between capital and margin. The main inhibiting factors include household financial literacy, low financial literacy, lack of record-keeping habits, and a culture of dependence on aid. Baznas' role in mentoring is more focused on technical, production, and digital marketing aspects, while the financial literacy aspect has not been optimal. Theoretically, this research strengthens the theory of microfinance and financial capabilities in the context of productive zakat, while practically providing recommendations for Baznas to integrate financial literacy training and sustainable mentoring into social economic empowerment programs.
Sharia Supervisory Boards as Mechanisms of Religious Governance: A Qualitative Analysis of DPS Reports and Disclosures in Southeast Asian Islamic Banks Santiadji Mustafa; Ahmad Sani; Darwis Said; Syarifuddin
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 1 (2026): February
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i1.2085

Abstract

Background: This study examines how Sharia Supervisory Boards (DPS) communicate their religious governance roles in Islamic banks across Southeast Asia. Method: Using a comparative qualitative approach, the analysis is based on DPS reports, regulatory frameworks, and AAOIFI governance standards from 2020 to 2024. Results: The results show regional convergence in core disclosure elements such as annual Shariah opinions, religious framing, and formal oversight statements. Malaysia and Brunei demonstrate the highest narrative detail and transparency, while Indonesia employs concise doctrinal reporting and Thailand presents minimal disclosure. The study reveals that DPS communication serves as a hybrid mechanism combining spiritual accountability, procedural assurance, and legitimacy construction. Variations across countries are shaped by institutional maturity, regulatory environments, and the strength of governance expectations. These findings contribute to a nuanced understanding of how Shariah governance is performed through narrative reporting in Southeast Asian Islamic banks. Conclusion: This study examined how Dewan Pengawas Syariah (DPS) express and communicate their religious governance roles across Islamic banks in Southeast Asia by analyzing formal DPS reports and related governance documents from Indonesia, Malaysia, Brunei Darussalam, and Thailand. The findings show that DPS consistently construct their role through a combination of devotional language, compliance declarations, and the articulation of oversight responsibilities, reflecting a shared foundation of Islamic accountability. While religious expressions vary in richness and placement, all jurisdictions employ them to signal ethical integrity and alignment with divine and public expectations. Oversight narratives likewise form a core part of DPS communication, although the depth of disclosure differs substantially across countries. Collectively, these patterns reveal that DPS reports function as both spiritual statements and institutional instruments of governance
Transformasi Metodologi Pembelajaran Bahasa Indonesia Berbasis Teknologi Digital dan Kolaborasi di SMA Negeri 9 Gowa Muhammad Darwis; Asriani Abbas; Ikhwan M. Said; Nurhayati Nurhayati; Indarwati Indarwati
Abdimas Langkanae Vol. 6 No. 1 (2026)
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jpm.v6i1.739

Abstract

Pembelajaran Bahasa Indonesia di tingkat Sekolah Lanjutan Tingkat Atas (SLTA) menghadapi tantangan besar karena pendekatan konvensional yang cenderung teoretis dan kurang adaptif dengan profil kognitif Generasi Z. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengimplementasikan metodologi baru yang aktif, interaktif, dan kontekstual melalui pemanfaatan teknologi digital dan kecerdasan buatan (AI) secara bijak. Pengabdian ini dilaksanakan di SMA Negeri 9 Gowa pada tanggal 23 Mei 2026 dengan melibatkan dosen dan mahasiswa Departemen Sastra Indonesia FIB Unhas. Metode pengabdian berbasis pendampingan teknis, lokakarya desain, simulasi mengarang paragraf menggunakan bahan narasi pemicu, serta praktik menulis kolaboratif. Hasil pengabdian menunjukkan peningkatan signifikan pada literasi digital guru, optimalisasi peran AI sebagai asisten pengoreksi ejaan, serta meningkatnya kemampuan kolaborasi siswa dalam memproduksi paragraf yang padu. Program ini berhasil mencapai seluruh indikator keberhasilan dan direkomendasikan menjadi kemitraan strategis jangka panjang untuk penguatan kualitas pendidikan bahasa.
Symbolic Meaning and Cultural Value in the Mappanre Temme Tradition in the Bugis-Makassar Community Kartika Septiary Pratiwi Musa; Darwis Said; Alimuddin
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.427

Abstract

Indonesia is known as a country rich in local culture and traditions that are passed down from generation to generation. One of the traditions that is still preserved by the Bugis-Makassar people is Mappanre Temme, which is a procession of Qur'an khatam which is an important part of the traditional wedding series. This research aims to examine the symbolic meaning and cultural values in the Mappanre Temme tradition and its relevance in the life of modern society. The method used is a literature study with a qualitative descriptive approach. The results of the study show that this tradition contains religious, educational, social, and moral values. Apart from being a symbol of the spiritual readiness of the bride-to-be, this tradition is also a medium for the preservation of Islamic values and local culture. However, modernization also affects the meaning of this tradition, so sustainable preservation efforts are needed.
ANTARA CITRA DAN REALITAS: SEMIOTIKA PEIRCE DALAM MEMBONGKAR KONSTRUKSI MAKNA TRIPLE BOTTOM LINE PT HARUM ENERGY TBK Cindy Nur Azaria Mansa; Darwis Said; Alimuddin Alimuddin
IDEI: Jurnal Ekonomi & Bisnis Vol 7 No 1 (2026): JUNE 2026
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/35hesv75

Abstract

Penelitian ini bertujuan menganalisis makna Triple Bottom Line (TBL) dalam perspektif semiotika Charles Sanders Peirce, mencakup elemen representamen, object, dan interpretant, serta klasifikasi tanda berupa ikon, indeks, dan simbol pada Sustainability Report PT Harum Energy Tbk tahun 2023. Penelitian menggunakan metode kualitatif-interpretatif dengan pendekatan analisis semiotika Peirce dan data sekunder berupa laporan keberlanjutan perusahaan. Hasil penelitian menunjukkan tiga lapisan tanda semiotika Peirce: (1) elemen ikon tampak pada foto dokumentasi kegiatan dan tabel kinerja operasional yang mencatat pertumbuhan pendapatan 2,8% menjadi USD 925,5 juta; (2) elemen indeks tampak pada data kuantitatif yang menunjukkan hubungan kausal, mencakup 12.195.121 jam kerja tanpa kecelakaan fatal, 263 kegiatan PPM dengan anggaran USD 446.302, rehabilitasi lahan 232,3 ha, dan emisi GRK 63.342 ton CO2e di bawah standar ambien; serta (3) elemen simbol tampak pada judul laporan, dominasi warna hijau, penghargaan PROPER Hijau, sertifikasi ISO, dan komitmen terhadap tujuh SDGs. Analisis kritis mengungkap bahwa sejumlah pengungkapan simbolik berpotensi mengandung SDG-washing apabila tidak didukung mekanisme akuntabilitas yang memadai. Temuan berkontribusi pada akuntansi kritis dan teori legitimasi dalam konteks industri ekstraktif. This study aimed to analyze the meaning of the Triple Bottom Line (TBL) through the lens of Charles Sanders Peirce's semiotics, encompassing the elements of representamen, object, and interpretant, as well as the sign classification of icons, indices, and symbols within the 2023 Sustainability Report of PT Harum Energy Tbk. A qualitative-interpretive method was employed, drawing on Peirce's semiotic analysis framework with the company's Sustainability Report serving as the secondary data source. The findings revealed three layers of Peircean semiotic signs: (1) iconic elements were evident in documentary photographs and operational performance tables recording a 2.8% revenue growth to USD 925.5 million; (2) indexical elements were reflected in quantitative data demonstrating causal relationships, including 12,195,121 accumulated work hours without fatal accidents, 263 community development activities with a budget of USD 446,302, land rehabilitation covering 232.3 hectares, and GHG emissions of 63,342 tons CO2e within ambient standards; and (3) symbolic elements were manifested in the report title, the dominant use of the green color, the PROPER Green award, ISO certifications, and an explicit commitment to seven SDGs. Critical analysis revealed that certain symbolic disclosures risked constituting SDG-washing when not supported by adequate accountability mechanisms. These findings contributed to critical accounting scholarship and legitimacy theory within the context of the extractive industry. 
Memaknai Kepatuhan dalam Tindak Lanjut Rekomendasi Audit Internal: Studi Interpretif pada Perusahaan Pengelola Kawasan Industri Andi Muhammad Dahlan; Andhyka Bayu Aprilyanto; Darwis Said, Arifuddin
Jurnal Mirai Management Vol 11, No 1 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.11946

Abstract

Audit internal tidak hanya berfungsi menemukan kelemahan pengendalian, tetapi juga mendorong perbaikan melalui tindak lanjut rekomendasi. Penelitian ini bertujuan memahami makna kepatuhan dalam tindak lanjut rekomendasi audit internal dari perspektif auditor internal dan auditee pada perusahaan pengelola kawasan industri. Penelitian menggunakan pendekatan kualitatif dengan paradigma interpretif dan desain studi kasus. Data diperoleh melalui wawancara semi-terstruktur, observasi terbatas, catatan reflektif, serta telaah dokumen organisasi non-rahasia yang telah dianonimkan. Data dianalisis menggunakan analisis tematik melalui proses pengodean, pengelompokan tema, dan interpretasi makna. Hasil penelitian menunjukkan bahwa kepatuhan dimaknai dalam dua orientasi, yaitu kepatuhan administratif melalui penyediaan bukti formal dan kepatuhan substantif melalui perbaikan proses kerja. Penelitian ini berkontribusi memperkaya kajian audit internal dengan menempatkan kepatuhan sebagai praktik sosial yang dibentuk melalui komunikasi, interpretasi, struktur organisasi, dan pengendalian internal. Keywords: Audit Internal, Kepatuhan, Rekomendasi Audit, Tindak Lanjut Audit, Studi Interpretif, Pengendalian Internal.
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.
Co-Authors A. Alyani Achmad Abdul Rahman Afifah Ahmad Sani Ahmad, A. Ikhwanul Aini Indrijawati Aini Indrijawati Akbar Yusuf Albahrun, Yudi Basma Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Allfina Mudasir Amalia Nur Akhmadani Amir Amiruddin Andhyka Bayu Aprilyanto Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Muhammad Dahlan Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arianti Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Aziz Thaba Azizah, Nabila Nurul Beloan, Bertha Binti Johari, Fuadah Burhan, Dinah Diyanah Christian, Ferry Cindy Nur Azaria Mansa 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 Gratia Triyana Nusa Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hidayat, Nurul Aulia Husein Afiat Icha Mustamin Ikhwan M. Said Indarwati Indarwati Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irensa Femmy Jamsir, Muh Faiz Qaidhan Janide, Anugrah Junaid, Asriani Kaharuddin Kamal, Afrah Namirah Kamsinah Kamsinah Kartika Septiary Pratiwi Musa Kartini Kartini Kartyaningsih Bela Khaerani Makbul Khairum Nadila Sandy Lilis Karfina Ar Lopes, Rui Madrianah Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Masradin, Masradin Masrullah, Masrullah 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 Syafi'i A. Basalamah Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia 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 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 Ritma Tri Astuthy Riyanti Rizal Setiawan Amin Roby Aditiya S. Syarifuddin Saida Said Saleh, Andi Mulia Saleh, Firman Salsabila Adi Ahsan Santiadji Mustafa Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Siska Apriana Sofyan Syamsuddin Sri Mulyani Latjompo Suci Amal Sudirman Suhardi Suhardi Sultan, Nurul Maghfirah Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifah Fatimiyah Syarifuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Wa Ode Rayyani Widyantono Arif Wilda Yohanis Rura Yuliana Tahir Yulita, Elvin