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All Journal International Journal of Artificial Intelligence Research Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ecosystem Dinasti International Journal of Management Science Management Studies and Entrepreneurship Journal (MSEJ) Vox Populi Economics and Digital Business Review Journal of Economics and Business UBS Indonesian Journal of Business and Management AJAD : Jurnal Pengabdian kepada Masyarakat Al-Buhuts (e-journal) Golden Ratio of Auditing Research Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Al-MIKRAJ: Jurnal studi Islam dan Humaniora Golden Ratio of Data in Summary Golden Ratio of Taxation Studies JIPITI: Jurnal Pengabdian kepada Masyarakat Access: Journal of Accounting, Finance and Sharia Accounting Atestasi : Jurnal Ilmiah Akuntansi Study of Scientific and Behavioral Management (SSBM) Jurnal Pengabdian dan Inovasi Masyarakat
Sapiri, Muhtar
Universitas Bosowa
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Layanan Mobile Digital Islamic Network dan Kepuasan Nasabah PT Bank Muamalat Sapiri, Muhtar; Awaluddin, Murtiadi; Sijal, Mutakallim; Nur, Fira
Study of Scientific and Behavioral Management Vol 5 No 1 (2024): The Strength of Management Influences
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v5i1.46311

Abstract

Changes in people's behavior and needs in utilizing digital technology to carry out banking activities independently are taking place very rapidly. This is proven by the number of e-banking users (SMS banking, telephone banking, mobile banking and internet banking which increased by 270% in the 2012 – 2016 period. Moreover, with the digital acceleration in recent years after Covid-19, the number of e-banking users has drastically increased, especially digital transactions via mobile banking with 24.21 million users in 2020. This research was conducted to evaluate the features of the Muamalat Digital Islamic Network (DIN) mobile banking service. In this case, researchers will focus on evaluating speed, security, accuracy and trust in the Muamalat DIN mobile banking application and its relationship with customer satisfaction. The research method used is to use the Importance Performance Analysis (IPA) method or analysis of the level of importance and performance through GAP analysis and quadrant analysis. The data was obtained by distributing questionnaires to customers using the Muamalat DIN Makassar Branch Office mobile banking. The sampling technique is carried out using the Hair formula, where if the population size is unknown then use a size of 5-10 multiplied by the research instrument variable. The research results show that there are 6 attributes in quadrant II in the "Keep Up The Good Work" category and there are 8 attributes in quadrant III in the "Low Priority" category. Meanwhile, in quadrants I & IV, no attributes were found that needed improvement or were considered excessive by the respondents
Understanding Financial Leverage: The Effect of Operating Leverage and Financial Leverage on EPS in Property and Real Estate Companies on the Indonesia Stock Exchange Sapiri, Muhtar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.598

Abstract

This study aims to investigate the impact of operating leverage and financial leverage on earning per share (EPS) in the property and real estate sector of companies listed on the Indonesian Stock Exchange from 2017 to 2019. The results show that operating leverage has a positive and significant effect on EPS, while financial leverage has no significant effect on EPS. Simultaneously, both operating leverage and financial leverage have a positive and significant impact on EPS. The study suggests that investors should pay attention to the EPS of a company before making any investment decisions, as well as consider the use of debt on EPS to avoid potential losses. Additionally, the findings can assist companies in planning their operational funding through operating and financial leverage, and EPS can help maintain shareholders' trust and ensure their continued investment in the company. Thus, companies are advised to use debt wisely and consider EPS as a reference for investors when selecting company stocks.
A Qualitative Analysis on the Role of Auditors in Preventing Financial Crises Sapiri, Muhtar
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.393

Abstract

This study investigates the pivotal role of auditors in mitigating risks associated with financial crises, focusing on risk assessment, internal control evaluation, and addressing complexities in financial instruments. Employing a qualitative research approach, data was gathered through comprehensive literature review and thematic analysis. Findings underscore auditors' significance as guardians of financial integrity, detecting errors, and fraud in financial statements, thus enhancing transparency and investor confidence. Moreover, auditors' assessment of internal controls aids in fraud prevention and compliance risk management, crucial for organizational resilience. Challenges in evaluating complex financial instruments highlight the need for specialized expertise and technological advancements. The study emphasizes interdisciplinary collaboration, continuous professional development, and adherence to ethical standards as essential strategies for auditors to navigate emerging risks effectively. Overall, the research contributes to understanding auditors' multifaceted role in preventing financial crises and underscores the importance of robust risk assessment practices in maintaining financial stability.
Analisis Kinerja Keuangan Dan Non Keuangan Pada RSUD Lakipadada Tana Toraja Jumalang, Astuti Desti; Sapiri, Muhtar; Amri, Nur Fadhila
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 1 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i1.2030

Abstract

Analisis laporan keuangan dan non keuangan sangat penting sebagai alat atau indikator meningkatkan kinerja operasional rumah sakit. Diharapkan dengan peningkatan kinerja, rumah sakit akan menikmati pertumbuhan keuangan dan non keuangan yang lebih kuat dan mampu bersaing dengan rumah sakit lain yang dibuktikan dengan laporan keuangan dan laporan indikator pelayanan rumah sakit. Tujuan dari penelitian ini adalah untuk mengumpulkan data untuk analisis kinerja keuangan dan non keuangan rumah sakit serta untuk melengkapi pengetahuan yang ada di rumah. Metrik keuangan digunakan dalam penelitian ini bersama dengan teknik analisis rasio keuangan dan non keuangan. Data sekunder yang digunakan dalam penelitian ini dikumpulkan dengan menggunakan metodologi berbasis dokumentasi. Kinerja keuangan Rumah Sakit Lakipadada Tana Toraja antara tahun 2018 hingga 2020 biasanya kuat atau sehat, menurut temuan penelitian, tetapi rasio kas diberi bobot yang sangat kecil. Sedangkan kinerja non keuangan dari tahun 2018 sampai dengan tahun 2020 dapat dikatakan memenuhi persyaratan Kemenkes karena BOR, LOS, TOI, GDR, dan NDR semuanya sesuai dengan Permenkes nomor 1171 tahun 2011. Dengan demikian dapat dikatakan bahwa Rumah Sakit Lakipadada Tana di Toraja memiliki kinerja keuangan dan non keuangan yang baik dan sehat. Untuk meningkatkan kinerja rumah sakit di masa yang akan datang, manajemen rumah sakit harus memperhatikan dengan seksama penilaian indikator yang baik atau cukup baik dan penilaian indikator yang baik. Analyze financial and non-financial statements as a tool or indicator to enhance hospital operational performance. It is anticipated that with increased performance, hospitals will enjoy stronger financial and non-financial growth and will be able to compete with other hospitals, as evidenced by financial reports and indicator hospital service reports. The goal of this study was to gather data for an analysis of the hospital's financial and non-financial performance as well as to supplement existing knowledge at home. Financial metrics are used in this study together with both financial and non- financial ratio analysis techniques. The secondary data used in this study were collected using a documentation-based methodology. The Lakipadada Tana Toraja Hospital's financial performance between 2018 until 2020 is typically strong or healthy, according to research findings, but the cash ratio is given very little weight. While non-financial performance from 2018 to 2020 can be deemed to meet Ministry of Health requirements as BOR, LOS, TOI, GDR, and NDR all adhere to the reliable Ministry of Health Number 1171 from 2011. Therefore, it can be said that the Lakipadada Tana Hospital in Toraja has good and healthy financial and non-financial performance. To improve hospital performance in the future, hospital management must pay close attention to assessing indicators that are good or good enough and evaluating good indicators
Analisis Perencanaan Pengelolaan Keuangan Dana Desa Pada Desa Tarengge Kabupaten Luwu Timur Reskiyani, Ayumita; Sapiri, Muhtar; Syamsuddin, Indah
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 1 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i1.2031

Abstract

Jenis survei ini adalah survei kualitatif, dengan fokus pada partisipasi, transparansi pengelolaan keuangan desa di desa Tarenghe, dan sumber informasi survei ini adalah kepala desa, kepala desa, perangkat desa dengan kepala dusun. Hasil data berkaitan dengan analisis Kabupaten Luwu Timur dengan menggunakan going to partisipatif dan transparan. Partisipasi Masyarakat Desa dalam Pengelolaan Anggaran Dana Desa sangat tinggi. Keterlibatan masyarakat dalam perencanaan sangat berbeda, ada yang datang untuk benar-benar membicarakan pembangunan, ada yang datang karena ingin ikut serta melakukan peremajaan. Namun secara keseluruhan, pemerintah desa Tarenghe berusaha menginisiasi pertemuan dengan masyarakat untuk merencanakan kegiatan pengelolaan dana desa. Dalam merencanakan pengelolaan keuangan desa, pemerintah desa menjelaskan besaran anggaran yang dikelola oleh pemerintah desa secara transparan sehingga BPD dan masyarakat memiliki kebutuhan pembangunan saat menyusun rencana yang memasukkan unsur pemerintahan desa dan perizinan dapat sinkron. Besaran estimasi tersebut dikelola oleh Desa. This type of survey is a qualitative survey, with a focus on participation, transparancy in village financial management in the village of Tarenghe, and the sources of information for this survey are the village head, villaged head, villaged officials with the hamlet head. The results of the data relate to the analysis of the in Luwu Timur, using a participatif and transparent going to. Village Community Participation in Villaged Fund Budget Management is very high. Public involvement in planning very different, some come to really talk about development, some come because they wanted to participate in as do rejuvenation. Overall, however, the Tarenghe village government is trying to initiate a meeting with the public to plan village fund management activities. Whenplanning village financial management, the village government explains the amount of the budget managed by the village government in a transparent manner so that the BPD and the community have development needs when preparing plans that include elements of village government and permits can be synchronized. The amount of the estimation managed by Village.
Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Pada PT BPR Mandiri Sulsel Mandir Suryanto, Erik; Sapiri, Muhtar; Remmang , Hasanuddin
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 3 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i3.2052

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Keuangan PT BPR Mandiri Sulsel Makassar. Penelitian dilaksanakan pada bulan April sampai dengan Mei tahun 2017 di PT BPR Mandiri Sulsel  di Makassar. Metode penelitian yang digunakan adalah penelitian pustaka, yaitu penelitian yang akan dilakukan dengan menghimpun data yang bersifat teoritis dari buku-buku dan catatan catatan yang berkaitan, penulis dan peneliti lapangan terdiri dari wawancara dan observasi. Metode analisis yang digunakan untuk menjawab hipotesis dalam penelitian ini adalah regresi linear berganda dan uji. Berdasarkan hasil analisis data yang telah dilakukan, maka keesimpulan yang dapat diambil dalam penelitian ini Sistem Informasi Akuntansi terhadap Kinerja Keuangan hal ini dibuktikan dengan Uji regresi secara simultan (Uji F) dengan nilai signifikan lebih kecil dari pada level of signifikan (0,000 < 0,050), dan nilai F hitung > F tabel (4,2242 > 2,0709). The purpose of this research is to know the influence of accounting information system on financial performance of PT BPR Mandiri Sulsel Makassar. The research was conducted from April to May 2017 at PT BPR Mandiri Sulsel in Makassar. The research method used is literature research, ie research that will be done by collecting theoretical data from the books and related notes, writers and field researchers consist of interviews and observation. The method of analysis used to answer the hypothesis in this study is multiple linear regression and test. Based on the results of data analysis has been done, then the conclusion that can be taken in this study Accounting Information System to Financial Performance this is evidenced by Regression Test simultaneously (Test F) with a significant value smaller than the level of significant (0,000 <0,050) And the value of F arithmetic> F table (4.2242> 2.0709).
Pengaruh Penerimaan Pajak Reklame dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kota Makassar Purnama, Dewi; Sapiri, Muhtar; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 1 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i1.2884

Abstract

Penelitian ini bertujuan untuk menganalisis dampak Publikasi Pendapatan Biaya dan Pembalasan Daerah terhadap Pendapatan Asli Daerah (PAD) di Kota Makassar. Data yang digunakan bersumber dari Badan Pendapatan Daerah (BAPENDA) Kota Makassar. Metode analisis yang digunakan adalah regresi linier berganda dengan menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa Pendapatan Biaya Bea Cukai memiliki pengaruh yang signifikan terhadap Pendapatan Asli Daerah, sementara Pembalasan Daerah secara umum tidak memiliki pengaruh yang signifikan. Namun, secara simultan, Publikasi Pendapatan Biaya dan Pembalasan Daerah memiliki dampak signifikan terhadap Pendapatan Asli Daerah di Kota Makassar. Temuan ini menunjukkan bahwa optimalisasi Pendapatan Biaya Bea Cukai dapat menjadi salah satu strategi penting untuk meningkatkan PAD. This study aims to analyze the impact of Revenue Publication and Regional Retribution on Local Own-Source Revenue (PAD) in Makassar City. The data utilized were obtained from the Regional Revenue Agency (BAPENDA) of Makassar City. The analysis method employed was multiple linear regression using SPSS version 25. The results indicate that Revenue from Customs Duties significantly influences Local Own-Source Revenue, while Regional Retribution does not fundamentally affect it. However, simultaneously, Revenue Publication and Regional Retribution have a significant impact on Local Own-Source Revenue in Makassar City. These findings highlight that optimizing Revenue from Customs Duties could serve as a key strategy to enhance PAD.
Pengaruh Penerimaan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah di Kota Makassar Rahmah MH, A'isya Mulia; Sapiri, Muhtar; Setiawan, Lukman
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 1 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i1.2890

Abstract

Penelitian ini bertujuan untuk menganalisis dampak Pendapatan Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah (PAD) di Kota Makassar pada periode 2018-2022. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier sederhana menggunakan perangkat lunak SPSS versi 26. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Pendapatan Daerah (Bapenda) Kota Makassar. Hasil penelitian menunjukkan bahwa Pendapatan PBB memiliki pengaruh signifikan terhadap PAD Kota Makassar. Hal ini dibuktikan dengan nilai thitung sebesar 9,242 yang lebih besar dari ttabel sebesar 2,011, serta nilai signifikansi sebesar 0,000 yang lebih kecil dari 0,05. Temuan ini mengindikasikan bahwa kontribusi Pendapatan PBB berperan penting dalam meningkatkan PAD. Dengan demikian, optimalisasi pengelolaan dan pemungutan PBB dapat menjadi strategi efektif untuk mendukung peningkatan pendapatan daerah. Penelitian ini memberikan kontribusi bagi pengelola kebijakan fiskal di tingkat daerah dalam mengembangkan strategi yang berkelanjutan untuk meningkatkan PAD melalui optimalisasi penerimaan dari sektor pajak. This study aims to analyze the impact of Land and Building Tax (PBB) revenue on Regional Original Revenue (PAD) in Makassar City from 2018 to 2022. The research method used is a quantitative approach with simple linear regression analysis utilizing SPSS version 26. The data used in this study is secondary data obtained from the Regional Revenue Agency (Bapenda) of Makassar City. The results of the study show that PBB revenue has a significant effect on PAD in Makassar City. This is evidenced by the t-statistic value of 9.242, which is greater than the t-table value of 2.011, and a significance value of 0.000, which is less than 0.05. These findings indicate that the contribution of PBB revenue plays a critical role in increasing PAD. Thus, optimizing the management and collection of PBB can be an effective strategy to support regional revenue growth. This study contributes to fiscal policy management at the regional level by developing sustainable strategies to enhance PAD through optimizing tax sector revenues.
Analisis Perlakuan Akuntansi Sumber Daya Manusia Pada PT Angkasa Pura 1 (Persero) Bandar Udara Internasional Sultan Hasanuddin Makassar Natsir, Fitrah Syahbrina; Sapiri, Muhtar; Yunus, Muhammad Kafrawi
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.3046

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis perlakuan akuntansi sumber daya manusia yang ada pada PT Angkasa Pura 1 (Persero) Bandar Udara Internasional Sultan Hasanuddin Makassar. Penelitian ini mengggunakan penelitian deskriptif kualitatif dengan metode wawancara, data diperoleh melalui observasi, wawancara dan dokemntasi kepada 4 informan. Hasil penelitian ini menunjukan bahwa pengakuan biaya-biaya yang dikeluarkan untuk prekrutan, pendidikan dan pelatihan sumber daya mansuia masih diakui sebagai beban dan dicatat ol eh pihak perusahaan sebagai beban rekrutmen, beban pendidikan dan beban pelatihan berdasarkan jenis pengeluaran yang dikeluarkan. pengukuran dilakukan dengan mengalokasikan semua jumlah yang dikeluarkan untuk sumber daya manusia kemudian disajikan dan dilaporkan sebagai beban dalam laporan laba rugi. Maka dari itu PT Angkasa penerapan akuntansi terkait sumber daya manusia pada PT Angkasa Pura 1 (Persero) Bandar Udara Internasional Sultan Hasanuddin telah sesuai dengan peraturan standar akuntansi yang berlaku tetapi belum sesuai dengan akuntansi sumber daya manusia. This study aims to examine and analyze the accounting treatment of human resources at PT Angkasa Pura 1 (Persero) Sultan Hasanuddin Makassar International Airport. This research uses descriptive qualitative research with interview method, data obtained through observation, interviews and documentation of 4 informants. The results of this study indicate that the recognition of costs incurred for recruitment, education and training of human resources are still recognized as expenses and recorded by the company as recruitment expenses, education expenses and training expenses based on the type of expenses incurred. measurement is carried out by allocating all amounts spent for human resources and then presented and reported as expenses in the income statement. Therefore, PT Angkasa the application of accounting related to human resources at PT Angkasa Pura 1 (Persero) Sultan Hasanuddin International Airport is in accordance with applicable accounting
Pengaruh Literasi Keuangan dan Literasi Digital terhadap Kinerja Usaha Mikro Kecil dan Menengah Melalui Kemampuan Manajerial: Studi Kasus Kabupaten Mamuju Sulawesi Barat Nurdyanto, Sapto Dwi; Ismail, Tubagus; Sapiri, Muhtar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4718

Abstract

This research aims to test and analyze the influence of financial literacy and digital literacy on the managerial abilities and performance of MSMEs, to analyze the influence of managerial abilities on the performance of MSMEs, to test and analyze the influence of financial literacy and digital literacy on the performance of MSMEs in Mamuju through managerial abilities as an intervening variable . This research uses a quantitative approach, taking a population of 365 MSME actors. Data collection techniques through questionnaires and documentation, with data analysis techniques using SmartPLS 3.2.9 analysis. The results of the research conducted prove that financial literacy has a positive and significant effect on managerial abilities, digital literacy has a positive and significant effect on managerial abilities. Financial literacy has a positive and significant effect on the performance of MSMEs, digital literacy has a positive and significant effect on the performance of MSMEs, managerial ability has a positive and significant effect on the performance of MSMEs in Mamuju Regency. The results of the indirect influence test found that managerial ability can mediate the influence of financial literacy on the performance of MSMEs in Mamuju Regency, as well as that managerial ability can mediate the influence of digital literacy on the performance of MSMEs in Mamuju Regency
Co-Authors -, Muh. Subhan Abduh, Thamrin Abdul Rachman Adinda Adinda Aditya Halim Perdana Kusuma Putra Putra Afdaliana, Andi Ami Pujiwati Amnah Hadi Amri, Nurfadhila Andi Primafira Bumandava Eka Arifin Arifin Ashanti, Eka Ayu Budiastuti, Susanti Chahyono, Chahyono DEWI PURNAMA Dipa Teruna Awaloedin Djoko Rahardjo Fadilman Thalib Fyrdha Faradyba Hamzah Guntoro, Guntoro Haeruddin Hardianto Hardianto Haryani, Stefani Elia Made Herni Utami Rahmawati Indra Setiawan Indrayani Nur Jaspin, Sri Wahyuni Jumalang, Astuti Desti Kampono Imam Yulianto karim , Abdul Kasim, Risya Zahrani Kiraman Kiraman Lorent Tombi Lukman Setiawan Mahmud, Misra Muhammad Yusuf Saleh Murtiadi Awaluddin Natsir, Fitrah Syahbrina Nur Fadhila Amri Nur, Fira nur, Indrayani Nurdyanto, Sapto Dwi Nurhidayanti S. Nurhidayanti, Nurhidayanti Nurul Hasanah Pigome, hoseo Puspa Rini Rahmah MH, A'isya Mulia Rahmat Hidayatullah Rahmi Rahmi Randalembang, Abigael Rauf, Andi Saiful Remmang , Hasanuddin Reny, Andi Ruth Reskiyani, Ayumita Ridwan, Muh Ruslan, Muhlis Setiawan , Lukman Setiawan, Adil Sijal, Mutakallim Suryanto, Erik Syamsuddin, Indah Thanwain, Thanwain Tubagus Ismail Wahyu Maulid Adha Yunus, Muh. Kafrawi Yunus, Muhammad Kafrawi Zaidin, Arifin Zara Tania Rahmadi