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PENGARUH SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA KPP PRATAMA PALOPO Syah, Aldi Arifiano; LS, A. Dahri Adi Patra; Saharuddin, Saharuddin
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 2 No. 3 (2025): March
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v2i3.86

Abstract

ABSTRAK Ketidaksesuaian rasio antara puluhan ribu pegawai pajak dengan jutaan Wajib Pajak (WP) mengakibatkan kurang optimalnya implementasi perpajakan di Indonesia.Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh sistem admistrasi perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi usahawan pada kpp pratama palopo. Data yang di gunakan pada penelitian ini berupa data primer dengan jumlah responden sebanyak 50. Analisis data dengan menggunakan regresi sederhana dan analisis deskriptif. Hasil dari penelitian ini menunjukkan bahwa sistem administrasi perpajakan berpengaruh terhadap tingkat kepatuhan wajib pajak. Kata Kunci: Sistem administrasi perpajakan, tingkat kepatuhan wajib pajak.   ABSTRACT The mismatch in the ratio between tens of thousands of tax employees and millions of taxpayers (WP) results in the suboptimal implementation of taxation in Indonesia.This study aims to determine whether there is an effect of the tax administration system on the level of compliance of individual entrepreneur’s taxpayers at Kpp Pratama Palopo. The data used in this study is primary data with a total of 50 respondents. Data analysis used simple regression and descriptive analysis. The results of this study indicate that the tax administration system affects the level of taxpayer compliance. Keywords: Tax administration system, taxpayer compliance level.
Constitutional Court’s Role in Regional Head Election Disputes: Substantive Justice and Voting Threshold Challenges Fathullah, Fathullah; Muhtar, Mohamad Hidayat; Yustiana, Yustiana; Saharuddin, Saharuddin; Syahbana, Rio Akmal
JURNAL LEGALITAS Vol 18, No 1 (2025)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jelta.v18i1.30680

Abstract

This study examines the Constitutional Court's authority in resolving regional head election disputes, focusing on its role in ensuring substantive justice and the implications of the vote threshold in Article 158 of the Regional Head Election Law on candidates' constitutional rights. The research employs a normative legal method, utilizing a statutory approach to analyze the Court’s jurisdiction, a case approach to assess key decisions, and a conceptual approach to evaluate the principles of substantive justice in electoral disputes. Primary legal sources include the 1945 Indonesian Constitution and Constitutional Court rulings, while secondary sources consist of scholarly literature, legal commentaries, and tertiary legal references. The findings reveal that the Constitutional Court has played a pivotal role in upholding democratic principles by setting aside formalistic constraints such as the vote threshold when structured, systematic, and massive violations significantly impact election outcomes. However, this approach raises concerns regarding the consistency of judicial rulings and legal certainty. Additionally, the study highlights that Article 158 often limits candidates’ access to legal remedies, restricting their ability to contest elections despite substantial evidence of electoral fraud. The study contributes to the academic discourse on electoral justice by demonstrating how legal formalism can undermine substantive justice in democratic processes. It recommends revising Article 158 to introduce an exception mechanism that balances procedural efficiency with fairness, thereby enhancing the legitimacy and integrity of regional head elections. This reform is essential to ensure a more equitable electoral dispute resolution system that safeguards both democratic accountability and legal certainty.
Pengaruh Motivasi Terhadap Kinerja Karyawan Pt Masmindo Dwi Area Deviyanti, Deviyanti; Saharuddin, Saharuddin; Qadapi, Muammar
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5433

Abstract

Pendekatan penelitian ini adalah kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dengan menyebarkan kuesioner ke karyawan PT Masmindo Dwi Area. Data sekunder dikumpulkan secara tidak langsung melainkan yang diperoleh dari orang lain atau dokumen-dokumen dan jurnal yang berhubungan dengan penelitiani ini. Populasi dalam penelitian ini adalah seluruh karyawan tetap PT Masmindo Dwi Area yang berjumlah 187 karyawan. Motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan PT. Masmindo Dwi Area. Motivasi sangat penting dan berfungsi sebagai pendorong usaha dan pencapaian tujuan. Seseorang melakukan suatu usaha karena adanya motivasi. Hal ini dapat diartikan bahwa semakin tinggi motivasi, maka semakin tinggi pula kinerja karyawan. Kata Kunci: Motivasi, Kinerja Karyawan, Masmindo Dwi Area
Pengaruh Kebutuhan Sosial dan Kebutuhan Penghargaan Terhadap Kinerja Pegawai Anggraini, Dini; Khadapi, Muammar; Saharuddin, Saharuddin
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3644

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kebutuhan sosial dan kebutuhan penghargaan secara parsial dan simultan terhadap kinerja karyawan PT. Bumi Mineral Sulawesi. Jenis penelitian yang digunakan yaitu penelitian kuantitatif. Populasi penelitian ini adalah seluruh karyawan tetap PT. Bumi Mineral Sulawesi yang berjumlah 525 orang karyawan. Teknik pengambilan sampel dengan menggunakan rumus Slovin berjumlah 84 responden. Teknik analisis data yang digunakan yaitu regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial kebutuhan penghargaan berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Bumi Mineral Sulawesi. Sedangkan secara parsial kebutuhan sosial tidak memengaruhi kinerja karyawan pada PT. Bumi Mineral Sulawesi. Secara simultan pengetahuan dan keterampilan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan PT. Bumi Mineral Sulawesi, dengan besar pengaruh 25,4 sedangkan dipengaruhi oleh variabel lain diluar penelitian ini. Kata Kunci: kebutuhan sosial; kebutuhan penghargaan; kinerja pegawai. Abstract This research aims to analyze the influence of social needs and esteem needs partially and simultaneously on the performance of employees of PT. Sulawesi Mineral Earth. The type of research used is quantitative research. The population of this research is all permanent employees of PT. Bumi Mineral Sulawesi, totaling 525 people. The sampling technique using the Slovin formula was 84 respondents. The data analysis technique used is multiple linear regression. The results showed that partially the need for appreciation has a positive and significant effect on employee performance at PT. Sulawesi Mineral Earth. While partially social needs do not affect the performance of employees at PT. Sulawesi Mineral Earth. Simultaneously knowledge and skills have a positive and significant influence on the performance of employees of PT. Bumi Mineral Sulawesi, with a large influence of 25.4 while it is influenced by other variables outside of this study. Keywords: social needs; appreciation needs; employee performance.
ANALISIS STRATEGI MANAJEMEN DALAM MEMBERIKAN PELAYANAN MASYARAKAT DI KELURAHAN BULUMINUNG KECAMATAN PENAJAM KABUPATEN PENAJAM PASER UTARA Saharuddin, Saharuddin; Mujahid, Mujahid; Rukaiyah, St
Poma Jurnal Vol 1 No 1 (2023)
Publisher : Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/poma.v1i1.630

Abstract

Penurunan kualitas pelayanan publik sangat berpengaruh dengan kredibiltas dan kinerja para aparatur serta menimbulkan dampak negatif di mata masyarakat. Analisis manajemen strategi dalam pelayanan publik terhadap masyarakat juga melibatkan pengembangan strategi yang responsif dan adaptif. Sehingga tujuan penelitian ini yaitu untuk menganalisis Strategi Manajemen dalam Memberikan Pelayanan Masyarakat di Kelurahan Buluminung Kecamatan Penajam Kabupaten Penajam Paser Utara. Metode yang digunakan yaitu deskriptif kualitatif. Desain penelitian ini adalah penelitian survey. Lokasi penelitian pada penelitian ini di Kelurahan Buluminung Kecamatan Penajam Kabupaten Penajam Paser Utara. Adapun waktu penelitian ini dilakukan pada bulan Juli sampai dengan September 2023. Studi dan temuan penelitian menunjukkan bahwa Strategi Manajemen Pelayanan Publik yang diterapkan oleh Kelurahan Buluminung Kecamatan Penajam Kabupaten Penajam Paser Utara, yaitu pengadaan sarana dan prasarana seperti internet, laptop pegawai untuk pembuatan dokumen atau kebutuhan administratif, menyediakan ruang yang cukup, mengadakan pelatihan, workshop, dan program pelatihan lain, serta memastikan komunikasi dengan Kecamatan dan intansi yang terkait untuk mengelola keuangan secara efisien. Sehingga penelitian ini dapat digunakan sebagai pedoman Kelurahan Buluminung Kecamatan Penajam Kabupaten Penajam Paser Utara. dalam meningkatkan pelayanan kepada masyarakat.
Pros-Cons of Implementing the Right to be Forgotten Rules in the ITE Law Saharuddin, Saharuddin
Amsir Law Journal Vol 2 No 1 (2020): Oktober
Publisher : Faculty of Law, Institut Ilmu Sosial dan Bisnis Andi Sapada.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36746/alj.v2i1.31

Abstract

Article 26 paragraph (3) of Law number 19 the Year 2016 concerning Electronic Information and Transactions (The ITE Law) in Indonesian concerning the right to be forgotten. The contents of this article allow a person based on a court order to ask the electronic system administrator to delete irrelevant electronic information that is under their control. This provision conflicts with several other rights, which are also regulated in several laws. Like the location of the intersection right to be forgotten with the protection of personal data and public access to information.
Perbandingan Pidana Mati dalam Perspektif Hukum Islam dan Hukum Pidana Indonesia Saharuddin, Saharuddin; Rasyid, Muh. Fadli Faisal
Amsir Law Journal Vol 3 No 2 (2022): April
Publisher : Faculty of Law, Institut Ilmu Sosial dan Bisnis Andi Sapada.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36746/alj.v3i2.67

Abstract

We are all aware that death awaits us, the problem here is when and how we are picked up by death itself. For most humans, death is a very scary event, but there are also those who are picked up by death in a state of calm and peace. What about those whose deaths are decided by fellow human beings, this has always been a difference between society in general and scholars in particular. From year to year and even now, discussions about the pros and cons of imposing the death penalty continue to be an endless discussion. On the one hand, the death penalty is considered to be effective in deterring perpetrators, but on the other hand, the implementation of the death penalty is like usurping the author's authority. Indeed there is no statistical evidence that crime will decrease if the death penalty is applied in a country. On the other hand, if it is not applied, it has not been proven that in a country crime is increasing.
ANALISIS HUKUM PENCEGAHAN TINDAK PIDANA PELECEHAN SEKSUAL DI LINGKUNGAN INSTITUSI PENDIDIKAN Rahim, Rizki; Lahaling, Hijrah; Saharuddin, Saharuddin
Unisan Law Review Vol 10 No 1 (2025): April
Publisher : Fakultas Hukum Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/ulr.v10i1.1110

Abstract

This study aims to determine the regulation of the prevention of criminal acts of sexual harassment in educational institutions based on positive law, as well as the forms of prevention efforts. This study uses a normative research method with a law approach with a qualitative presentation model. The results of the study indicate that the legal regulation of preventing sexual harassment in educational institutions consists of the regulation of the prevention of sexual harassment through criminal law instruments, both the criminal law code and the child protection law, as well as through the regulation of the minister of education and culture as a technical instrument. Against prevention can be done in three forms, first; implementation of the Pre-Emptive function in the form of inculcating good general values ​​and norms in individuals, secondly; the implementation of the Preventive function in the form of the implementation of the third extension: is the internal efforts of Higher Education Institutions through an implosive approach. These results gave birth to recommendations in the form of the need to maximize enforcement, the need to hasten the issuance of the Law on the Protection of Victims of Sexual Violence, as well as to maximize the guidelines for interacting within the respective Education Units Keywords: Sexual Harassment Prevention, Sexual Harassment In College
Implementation of Musharakah Contract in Financing Products Working Capital at Bank Panin Dubai Syariah Branch Makassar Auliah, Alya; Saharuddin, Saharuddin; Trimulato, Trimulato
Mu’amalah: Jurnal Hukum Ekonomi Syariah Vol. 2 No. 2 (2023)
Publisher : Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/muamalah.v2i2.7846

Abstract

The development of the Islamic finance industry continues to experience good the choice of Islamic financial products is increasingly diverse. Sharia bank financing products consist of buying and selling, leasing, and profit-sharing schemes. Financing in Islamic banks is still dominated by consumptive financing with Murabaha contracts. Islamic banks have financing products with profit-sharing schemes that can be used for productive financing. This study aims to describe the application of musyarakah contracts in working capital financing at Bank Panin Dubai Syariah Branch Makassar. As well as outlining the application of the musyarakah contract in conformity with sharia principles. The research method used is qualitative research with field research, related to musyarakah contract financing for working capital at Bank Panin Dubai Syariah Makassar. The data sources used are primary data, data obtained directly by interviews, and secondary data from data previously presented. Data collection techniques by direct interviews with parties related to musyarakah financing and through documentation from several relevant sources. The data analysis technique used is descriptive qualitative which describes the application of musyarakah contracts in working capital financing at Bank Panin Dubai Syariah. The study results show that applying a musyarakah contract for working capital is adjusted to the type of business owned by the customer. Financing intended for a project provided that both the bank and the customer contribute capital to run a business project with profits divided according to the capital contribution portion (nisbah). The application of the musyarakah contract for working capital financing at Bank Panin Dubai Syariah branch Makassar is by Sharia principles.
Local government strategies to achieve SDGs social development: governance policy of stunting mitigation in Bantaeng regency, Indonesia Saharuddin, Saharuddin; Irwan, A. Lukman; Djalil, Abd. Rasyid; Saputra, Irwan Ade; Irwan, A. Ilmi Utami; Makalew, Amos Shifrieth
Otoritas : Jurnal Ilmu Pemerintahan Vol 15, No 1 (2025): (April 2025)
Publisher : Department of Government Studies Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ojip.v15i1.15123

Abstract

Stunting has become a global and national issue in recent years, nationally the government in the 2020-2024 National Medium Term Development Plan targets the stunting prevalence rate in Indonesia to decrease to 14% while Bantaeng Regency sets 14.5 percent where the previous year was 22.1%. Stunting is one of the indicators in the Sustainable Development Goals (SDGs), namely the second goal of ending hunger, achieving food security and good nutrition, and promoting sustainable agriculture. The purpose of this research is to look at the implementation of stunting prevention policies using the SDGs approach, local government strategies, and the challenges of implementing stunting prevention policies using Edwards' theory. This research uses descriptive qualitative research methods through direct interviews with all stakeholders who play a role in stunting prevention, documentation, and direct observation or observation. While the data analysis uses an approach according to (Miles et al., 1994), including data collection, data reduction, data presentation, and drawing conclusions. Based on the researcher's findings that the implementation of stunting prevention policies with the SDGs approach from the economic, social, and environmental aspects, while the local government strategy in overcoming stunting is cooperation between regional apparatus, specific and sensitive interventions, while the challenges of implementing stunting prevention policies include communication, resources, disposition, and bureaucratic structure have been implemented, but are still facing various challenges in all aspects of policy implementation.
Co-Authors - Trimulato, - -, Syafri . Darniati ABD Rahman J Abda Abda Abdul Jabar Rahim Aditya Muhammad Afriansyah, Ade Nora Agung, Rizki Nugraha Ahmad Ismail Ahmad Suardi Akbar, Muh Ilham Alifia Ayu Delima Alvina Felicia Watratan Alvina Felicia Watratan Amaliah, Yusriah Amir, Safrullah Amongjati, Sri Anom Ampareng, Tenri Amrullah Amrullah Andika Rusli Anggraeni Endang Palupi Angkat, Susi Susanti Anisah Anita Candra Dewi Anita Candra Dewi Anwar, Misita Arafat, Andi Ariadi Ariadi Arif Satria Aris, Ardiyanti Arya Hadi Dharmawan Asmawati Asmawati Asriadi Asriadi Asrian, Wahyu Atmasani, Dian Aulia, Adha Auliah Ambarwati Auliah, Alya Azizah Nurdin, Azizah Azwar, Azwar Badaruddin Badaruddin Baharuddin, Nurfaisah Baso, La Basri Basri Batara Surya, Batara BR Tarigan, Rosana Aginta Budiman Budiman Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Caska - Dahlan, Haryanti Darmawan, Fitrah Asma Deviyanti, Deviyanti Dewi Gayatri Dewi Yuniati Didik Suharjito Dimas Prasaja, Dimas Dina Yuliana, Dina Dini Anggraini, Dini Djalil, Abd Rasyid Djalil, Abd. Rasyid Dwi Ghita Dwi Sadono Edy Sabara Eka Intan Kumala Putri Ekawati S.Wahyuni Ekawati S.Wahyuni Elimawaty Rombe Elly Nurachmah Emil Agusalim Habi Talib Endang Larasati Endriatmo Soetarto Eni Widiastuti, Eni Enny Agustina Eriyatno . Ernanda Manurung, Fachrunnisa Evika, Selvi Fadhlurrahman, Irfan Fadillah, Rizky Fadli M, Muhammad Faisal Faisal Fakhrudi, yoga ahdiat Falatehan, Sriwulan F Fathahillah Fathahillah Fathin, Fathin Kartika Fathullah Fathullah Ferizaldi Ferizaldi Ferry, Ferry Fitria Abdullah Fitriani Syamsul Fitriani, Nini Fuadi Fuadi Ganggang Canggi Arnanto Giri Widakdo Hadi Iskandar Haedar Haedar Haedar Haedar, Haedar Hajar Dewantara Halim Usman, Halim Hamsah, Hamsah Harmanpreet, Harmanpreet Henny Fauziah Heriyanti, Lesti Hia, Rezekieli Hidjaz, M. Kamal Hijrah Lahaling Hijri Juliansyah Husain, Syarifah Maryam Putri Husna, Wardatul I Ketut Patra, I Ketut I Rahim, Erman Ibrahim Halim, Ibrahim Ida Hayu Dwimawanti IDRIS, MUHAMMAD MA’RUF Ihsan Ihsan Ikbal Ikbal Ike Rosmanita Ike Rosmanita, Ike Ilham Jaya Ilyas, Putri Rezky Ananda Imaduddin, Imaduddin Indra Kusdarianto, Indra Irfan Fadhlurrahman Irvan, Nur Fajri Irwan, A Lukman Irwan, A. Ilmi Utami Irwan, A. Lukman Ismail, Azhary Jamaluddin Jamaluddin Jariah Abu Bakar jaya, Akbar akbar Jelita Inayah Sari Juanda Nawawi, Juanda Jumawan Jasman Kainta, Erwin Kamaruddin Kamaruddin Kartika, Indah Dwi Khaddapi, Muammar Khairil Anwar Khairina Khairina, Khairina Komang Ariyanto Kurniati, Tri Kusnandi Kusnandi La Ode Ismail Ahmad, La Ode Ismail Lala M Kolopaking Lamading, Emilia Zafira Lanteng Bustami Laura M Kolopaking, Laura M Lilianti, Lilianti Linda Mayangsari Lisa Fitriani Ishak LS, A. Dahri Adi Patra Lu'mu Lu'mu Lufhi Nabiyah Mahmud Mustafa Mahmuddin Mahmuddin Mahsun Mahsun Mahyuni Mahyuni Makalew, Amos Shifrieth MALLARANGENG, ANDI BAU Mallu, Satriawaty Mantasia Mantasia Marni, Sri Masfuri - Ma’ruf Idris, Muh. Mirajiani - Mirajiani, Mirajiani Misbahuddin Misbahuddin Misi, Hasrullah Liong Misnah Irvita Moch Natsir Mahmud Mohamad Hidayat Muhtar Mon, Muhammad Donal Muh. Akbar Fhad Syahril Muh. Amir Anas Muh. Bili Akbar Muh. Halim Muh. Ma’ruf Idris MUHAMMAD ALI Muhammad Amri Muhammad Faisal Muhammad Hasyem Muhammad Ikbal Muhammad Natsir Muhammad Obie Muhammad Sarjan Muhammad Sukri Muhammad, Aditya Muhartono, Rizky Muhfizar, Muhfizar Mujahid Mujahid, Mujahid Multazam, A. Emil Mursalin . Mursidin . Murtala, Murtala Mustamin Mustamin Nanna, Nanna Nashriah Akil Nasir Nasir Nasir Usman Nasrudin Navghare, Ramakant Amar Neni Triana, Neni Ninik Rahayu Ashadi Nur Ainun Nur Indah Sari Arbit Nur, Hasanah Nur, Ilham Nurheni Wijayanto Nurjannah Nurjannah Nurlinah Nurlinah, Nurlinah Nurlinda Nurlinda Nurmala Katrina Pandjaitan Nurmansah, Nurmansah Nurul Huda Mursalim Nurwijayanti Oktoyoki, Hefri Parida, Desi Patawari, A. Muzawwirah Permatasari, Mutia Pitri, Aulia Ponta, Tasri Prakoso, Bagas Prasetyo, Djoko Pratama, Ikhtyar Pratiwi, Ananda Prihatmono, Medy Wisnu Pujianto, Andreas Putra, Moh Alfatah Alti Putri Maharani Putri, Luthfiah Qurrata A'yun Abdillah Qadapi, Muammar Rahim, Rizki Rahmaniar Rahmaniar, Rahmaniar Rahmat Hidayat Rahmatullah Rahmatullah Rahmayanti Rahmayanti Rapena, Rapena Rappe, Ambo Rasyid, Moh. Arpat Rasyid, Muh. Fadli Faisal Ratna Ratna Dewi Ratna, Dewi Rendiansyah, Rendiansyah Reza Juanda Rico Nur Ilham Rifaldi Rifaldi, Rifaldi Rilus Kinseng Risal, Ahmad Riska Ayunda, Tia Rismawati Rismawati Rizqi ilmal yaqin, Rizqi ilmal Rohimah, Innayatul Rohyadi, Rohyadi Roslani, Roslani Rosmina Rosmina Rosmina Rosmina Royandi, Eva Rubo, Nurfadilla Rusdi. R Rusnawati Rusnawati Sabran Sabran Sadu Wasistiono, Sadu Safrullah Amir Sahban, Sahban Sahidin . Said, Marwana Salsabila, Alya Saputra, Irwan Ade Satriani Satriani Setyawan, Agustinus Siahaan, Juniawan Preston Sila, Sri Arfiani Rahim Sirait, Egbert Josua Siti Rohana Hariana Intiana Slamet Sutomo Hadipramono Sofyan, Selviana Soiswaty, Dwi Purnama Sonny Koeshendrajana Sri Astuti Sri Suharyono Sri Suwitri Sri Wahyuni St. Rukaiyah Suadmaji, Suadmaji Subhan Subhan suhaeb, Sutarsi Sukamto, Ika Sumiyarsi Sunna, Ulfa Supratman Supratman, Supratman Supriadi Supriadi Surianti Surianti Suryadi Hadi Sutarsi Suhaeb SUTISNA, NUUR SHOFIYAH Suyanu Suyanu Syah, Aldi Arifiano Syahbana, Rio Akmal Syaifuddin, Fatma Syamrul, Syamrul Syamsuddin Syamsuddin Syarif, Putra Syarifuddin Ondeng Syatirah Jalaluddin Tafalas, Muhammad Guzali Tarmizi Abbas Tegar Bimantoro Teuku Zulkarnaen Thamrin, Musdalifa Ti Aisyah Tibrisi, A. Siti Aisyah Tintin Sarianti Titik Soemarti Titik Sumarti Tridoyo Kusumastanto trisno trisno Tubini, Muh Nur Tussaadah, Laila Tuti Herawati Uhas, Afdar Ulfiani Rahman Umar Syarifuddin Ummiati Rahmah Usman Usman Usman, Umaruddin Utami, Mega Vitayanti Fattah Wahdania Wahdania Watunglawar, B. Waznah, Waznah Wijayanti, Andi Ridha Yayank Wiwin Wiwin, Wiwin Wulandari, Devi Dwi YANITA YANITA, YANITA Yulia Putri, Riska Yunarzat, Ersyanda Yuniati Fadilah Yunitri, Ninik Yurina Yurina Yusalina Yusalina Yusniar, Yusniar Yusri, Andi Irsandi Yustiana Yustiana, Yustiana Zainab Zainab Zamzam, Nur Ziliwu, Boby Wisely Zulfa Nur Auliatun Nissa