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All Journal Journal of Humanity Journal of Auditing, Finance, and Forensic Accounting Jurnal Bisnis, Manajemen, dan Informatika Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi Universitas Muhammadiyah Kupang JIIP (Jurnal Ilmiah Ilmu Pendidikan) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmiah Akuntansi Peradaban Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Accounting Accountability and Organization System (AAOS) Journal Jurnal Ekonomi Jurnal Kajian Peradaban Islam Journal of Tourism Economics and Policy Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Jurnal Locus Penelitian dan Pengabdian Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology JAKPI Journal of Accounting and Finance Management (JAFM) Proceeding of The International Conference on Economics and Business Journal of International Conference Proceedings International Journal of Community Service (IJCS) Asian Journal of Applied Business and Management (AJABM) Journal of Management and Administration Provision Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Journal of Entrepreneur, Business and Management Journal of Social and Humanities IIJSE International Journal of Economic Research and Financial Accounting Advances In Social Humanities Research Jurnal Ilmiah Akuntansi dan Keuangan Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Law and Social Politics Journal of Management, Economic, and Financial J-CEKI Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi
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Corporate Social Responsibility: A Social And Spiritual Perspective Fitriadi, Fitriadi; Alimuddin, Alimuddin; Mediaty, Mediaty
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10605

Abstract

This research comprehensively discusses social responsibility from social and spiritual perspectives. Using a systematic literature review, the research examines the role of social responsibility in social and spiritual aspects. This paper is the first to discuss CSR from two perspectives simultaneously. The research results show that the integration of social and spiritual values in business practices within companies can encourage greater social responsibility and contribute to community welfare, enhance the company's reputation, create a positive corporate culture, and build strong relationships with stakeholders. This research is expected to serve as literature for companies in conducting their business without neglecting social interests by using a spiritual approach in their management.
The Effect of the Level of Disclosure of Islamic Corporate Governance on Financial Performance at Indonesian Sharia Banks Mediaty, Mediaty; Mustakim, Mustakim; Mas'ud, Anis Anshari; Muhammad, Gazali; Made, Sutinah
Islamic Research Vol 7 No 1 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i1.226

Abstract

The aim of this study was to analyze the effect of Islamic Corporate Governance Disclosure on financial performance in Indonesia. This disclosure encompasses various dimensions, including the board of directors, Sharia supervisory board, board committee, internal control, internal audit, and risk audit. The disclosure of Islamic Corporate Governance is crucial as it offers insights into how the financial performance of Islamic banks is managed, identifies the responsible managers, and outlines the steps taken in the management process. This research adopts an explanatory approach. The data utilized consists of secondary data spanning 2012 to 2020, gathered from 12 periodically selected Islamic commercial banks in Indonesia. The analysis method employed is content analysis, which derives disclosure values based on survey results. The results of this research contribute to the space and realm of knowledge development, particularly in relation to the advancement of theories or concepts regarding Islamic values in the implementation of Sharia banking activities.
Analysis of Investor Motivation to Buy GOTO and BUKA Shares Mediaty, Mediaty; Habbe, Abdul Hamid; Darwis, Andi Mujahid
Journal of Management Economic and Financial Vol. 2 No. 1 (2024): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v2i1.27

Abstract

This study aims to determine the motivation of investors to buy shares in Gojek Tokopedia (GOTO) and Bukalapak (BUKA) companies. Investment motivation is a state in a person's personality that encourages the individual's desire to carry out certain activities to invest. In this study, a descriptive type of research is used which is one of the qualitative methods with the aim of the social situation to be studied. The data collection method used in this research is the Documentation technique. This research uses the literature study method, with the research objective of analyzing the motivation of investors to buy BUKA and GOTO shares. The result of this study is that although the profit generated by GOTO from 2022 to 2023 has decreased, GOTO investors continue to increase. This is due to GOTO shares which recently made it into the large cap list in the FTSE Global Asia Pacific series index (effective closing March 17, 2023) and the MSCI index (effective June 1, 2023). that is, GOTO companies have good fundamental movements and liquidity. Investor motivation in Bukalapak is quite high as evidenced by the increase in share price triggered by many investors.
Implementation of Activity-Based Costing to Improve Profitability Parindingan, Frivaldo Yesbarianus; Fathirah, Dian; Usman, Asri; Mediaty, Mediaty
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12391

Abstract

This study aims to analyze the application of Activity Based Costing (ABC) to improve the efficiency of cost management in the manufacturing, service, and SME sectors. A literature study was conducted using the field charting method on 21 articles published between 2012-2020. This process identified the advantages of ABC over conventional methods in avoiding cost distortions and providing accurate data for budgeting. The research examined the characteristics of activities in various categories of companies, finding that Unit and Product Level Activity are more commonly applied than Batch and Facility Level Activity. The results show the flexibility of ABC in adjusting the scale of operations, resulting in significant benefits in cost control and resource optimization, thus providing positive implications for business efficiency across sectors.
The Impact of Profitability, Corporate Size, and Public Ownership on the Disclosure of Sustainability Reports Listed in Indonesia Mediaty, Mediaty; Pratiwi, Nurfadilah
Formosa Journal of Science and Technology Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v2i12.7262

Abstract

This research seeks to explore the impact of profitability, company size, and public ownership on the disclosure of sustainability reports. Employing a quantitative research approach, the study utilizes secondary data sourced from the official Indonesia Stock Exchange (IDX) website. The collected data is then analyzed using the SPSS tool. The research focuses on companies listed in LQ-45 on the IDX during the period 2020-2022, with purposive sampling as the chosen method. The findings of this study reveal the following: (1) Profitability does not exert a significant negative influence on sustainability report disclosure for PT Antam Tbk, PT Perusahaan Gas Negara Tbk, and PT Vale Tbk; (2) Company size demonstrates a significant positive impact on sustainability report disclosure for PT Antam Tbk, PT Perusahaan Gas Negara Tbk, and PT Vale Tbk; (3) Public ownership exhibits a significant negative effect on sustainability report disclosure for PT Antam Tbk, PT Perusahaan Gas Negara Tbk, and PT Vale Tbk.
The Differences in the Influence of Fundamental Analysis on Stock Returns Between Mining Sector and Consumer Goods Sector Mediaty, Mediaty; Habbe, Hamid; Sibulo, Rury Novita
Formosa Journal of Applied Sciences Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i12.7194

Abstract

This study explores variations in the fundamental factors impacting stock returns by focusing on two sectors: the mining sector and the consumer goods sector. The financial metrics analyzed include Price Earning Ratio (PER), Return on Assets (ROA), and Earning Per Share (EPS). The sample comprises the financial reports from 2018 to 2022 for 12 companies, evenly split between 6 mining sector companies and 6 consumer goods sector companies listed on the LQ45 of the Indonesian Stock Exchange. The findings reveal dissimilar effects of financial analysis on stock returns in the mining and consumer goods sectors. In the mining sector, the combined influence of PER, ROA, and EPS is positive but insignificant on stock returns. Conversely, in the consumer goods sector, PER exhibits a positive and significant impact, ROA shows a negative and insignificant effect, and EPS has a positive yet insignificant effect.
The Role of Information Technology in Improving Information Systems: A Comprehensive Review Prayitno, Andi; Sinosi, Sayidah Maryam; Mediaty, Mediaty; Damayanti, Ratna Ayu
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study explores the strategic significance of Information Technology (IT) in enhancing organizational competitiveness, particularly through its impact on employee productivity, decision-making processes, and business process efficiency. The rapid evolution of digital technologies has compelled organizations to integrate IT as a core component of their operational and strategic frameworks. To examine this relationship systematically, the study employs a Systematic Literature Review (SLR) method, analyzing 15 peer-reviewed articles published between 2018 and 2023. Articles were selected based on inclusion criteria such as relevance to IT adoption, methodological rigor, and empirical depth. The review identifies key factors that influence successful IT integration, including top management support, user training, trust in system reliability, and perceived usefulness. Notably, 80% of the reviewed studies demonstrate a strong positive correlation between IT integration and employee performance, especially in enhancing data accessibility, enabling real-time collaboration, and supporting informed decision-making. Furthermore, the findings reveal that effective IT usage contributes not only to financial performance but also to non-financial outcomes such as employee satisfaction and organizational adaptability. These results underscore the strategic value of IT in fostering both operational excellence and workforce empowerment. The study offers practical recommendations for managers and policymakers to enhance IT adoption strategies and align technological initiatives with organizational goals.
Moderasi Sales Growth terhadap Penghindaran Pajak di Perusahaan Sektor Energi Mediaty, Mediaty; Usman, Asri; Khaerany, Rizky; Arman, Rifqah Zakiyah; Tandilino, Charles
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5196

Abstract

In management accounting practice, companies have the ability to choose accounting policies to improve the company's financial performance. Some schemes transfer pricing between affiliates and profit management using discretionary accrual methods. Both of these practices are used to optimize post-tax profits. The study aims to analyze the impact of transfer pricing and profit management moderated by sales growth on tax avoidance practices of energy sector companies listed on the Indonesian Stock Exchange. The research method used is a descriptive method with data analysis techniques i.e. moderated regression analysis using purposive sampling so that the number of samples used is 43 companies registered on Indonesia Stock Exchange in the period 2021-2023. In this study it was found that sales growth reinforces the negative influence of transfer pricing on tax avoidance practices. The next research finds that sales growth does not moderate the influence of profit management on tax avoidance practices carried out by companies. Moreover, without sales growth moderation, transfer pricing and profit management have no significant influence on tax avoidance practices.
THE EFFECT OF FINANCIAL ACCOUNTING SYSTEM AND PUBLIC SERVICE MOTIVATION ON THE LOCAL GOVERNMENT PERFORMANCE Amir, Baso; Mediaty, Mediaty; Kusumawati, Andi; Darmawati, Darmawati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1958

Abstract

AbstractThis study aims to test and analyze the effect of regional financial accounting systems and public service motivation on local government performance. This study used primary data through survey method by distributing questionnaires to 40 SKPD within the scope of the Makassar city government. The entire population of this study was a research sample. The collected data was then analyzed using multiple linear regression analysis with the help of SPSS version 23. The results of this study show that the regional financial accounting system and public service motivation can have a positive and significant influence on the performance of local governments. The findings of this study indicate that the better the regional financial accounting system applied, the more understanding the PPK understands about the procedures, it will improve the performance of local governments, and the higher the motivation of public services possessed in each public sector employee, it will improve the performance of local governmentsKeywords: financial accounting system; public service motivation; local government performance. AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem akuntansi keuangan daerah dan motivasi pelayanan publik terhadap kinerja pemerintah daerah. Penelitian ini menggunakan data primer melalui metode survei dengan menyebarkan kuesioner kepada 40 SKPD di lingkup pemerintah kota Makassar. Seluruh populasi dari penelitian ini menjadi sampel penelitian. Data yang terkumpul kemudian dianalisis dengan menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 23. Hasil penelitian ini menunjukkan bahwa sistem akuntansi keuangan daerah dan motivasi pelayanan publik dapat memberikan pengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Temuan penelitian ini menunjukkan bahwa semakin baik sistem akuntansi keuangan daerah yang diterapkan, semakin paham PPK tentang prosedur maka akan meningkatkan kinerja pemerintah daerah, dan semakin tinggi motivasi pelayanan publik yang dimiliki dalam diri setiap pegawai sektor publik maka akan meningkatkan kinerja pemerintah daerah.Kata kunci: sistem akuntansi keuangan; motivasi pelayanan publik; kinerja pemerintah daerah.
Effect of Working Capital Turnover and Turnover Receivables on Company Profitability Food and Beverage Sector Manufacturing Registered on the Indonesia Stock Exchange Mediaty, Mediaty; Rachmatullah, Muhammad; Habbe, Abdul Hamid
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 1 No. 11 (2023): Desember 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v1i11.7277

Abstract

This study aims to accomplish three primary objectives: firstly, to assess the impact of partial working capital turnover on profitability; secondly, to examine the influence of partial loan turnover on profitability; and thirdly, to investigate the combined effect of working capital turnover and loan turnover on profitability. The variables under scrutiny include profitability, denoted as the dependent variable (Y), measured through return on assets, and independent variables (X) comprising working capital turnover and receivables turnover. The research is conducted on the population of all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, with a sample of 17 companies selected over a 3-year period using a saturated sampling technique. Data collection involves the utilization of documentation techniques. Analysis entails classic assumption testing, multiple linear regression analysis, coefficient of determination testing, t-tests, and F-tests, facilitated by SPSS software. The findings indicate that, overall, working capital turnover and receivables turnover do not collectively exert a significant impact on profitability. Additionally, the study reveals that partial working capital turnover, when examined in isolation, and partial receivables turnover do not individually exhibit a significant effect on profitability.
Co-Authors A. Alyani Achmad Abd. Hamid Habbe, Abd. Hamid Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Agustina, Evelyna Ahmad Ramzi Ghulam Syam Aini Indrijawati Aini Indrijawati Aini Indrijawati Ainun Khafifah Akbar Yusuf Alfia Nur Umayrah Alia Rezki Amalia Alimuddin Alimuddin Alimuddin Alimuddin Almira, Rahma Amalia, Lestari Rezki Nurul Amelia, Eka Amir, Baso Anastasia Ohoiway Andi Devy Aisyah Ansar Andi Gunawan Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Anggraeni, Ayu Dhina Anggreani, Anne Kurry Anto, Fitri Anto Antong Antong Anugrah, Nurhikma Dewi Anwar, Anas Iswanto Arham Rasyid Andi Kunna Arif Mashuri Arifin, Andriani Arifuddin Arifuddin Arman, Rifqah Zakiyah Ashar, Ainun Wafiyah Ashar, Muhammad Asri Asri Asri Usman Asri Usman Asri Usman Assaggaf, Aswar Anas Aulia Putri Utami Awaluddin, Muhammad Rafly Bagus Takwin Bakeng, Hasmiriyanti Damayanti Damayanti Damayanti, R. A. Damayanti Darmawati Darmawati Darmayanti Darmayanti Darwis Said, Darwis Darwis, Andi Mujahid Dea Saufika Mobilingo Depi, Sri Diah Ayu Gustiningsih Djabir Hamzah, Djabir Dwi Reski Marham Novianti Edi Harsono Eleonora, Ellen Elfina Damayanti Ellen Eleonora Patebong Evelyna Agustina Fachri, Zulkfli Fachry Abda El Rahman Faqiha, A Nadya Nurul Farhana, Farhana Farman, Safril Fathirah, Dian Fauziah Devitasari Lombi Febriyanti, Elsa Dian Femmy, Irensa Fitri Indah Sari Fitri, Nursyafika Fitriadi Fitriadi Fitriadi Fitriadi Fitriani Fitriani Gaol, Dody Kurnia L. Gde Made Dwi Praditya Rahadi Grace T. Ponto Grace T. Pontoh Grace T. Pontoh Grace T. Pontoh Grace Theresia Pontoh Habbe, Hamid Haliah, Haliah Hamdani Hamdani Hamid Habbe Hamid Habbe, Abdul Hamka, Qathrunnada Atikah Hardy, Enny Harlina Harlina Harryanto Harryanto Hasbullah Hasbullah Hasim Hasim Hastuti Hastuti Hediyati, Siti Nurul Helda Nelvia Idrawahyuni, Idrawahyuni Iien Rohmatun Nisa Ilham, Zuhalwah Yuliah Indah Putri Nurafifah Indrijawat, Aini Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irfana, Dana Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Jamaluddin Majid Kadir, Khatmi Tamtami Nisa Kartini Kartini Khaerany, Rizky Khairiyah, Wirda Kusumawati, Andi Laba, Abdul Rakhman Labdhameirina, Endah Lande, Wise Latjompo, Sri Mulyani Lestari, Nurma Maasyitha Purnama Utami Mahyuddin, Nurul Izzah Masdar, Nisma Ariskha Mashud, Mashud Masnia Masnia Masud, Anis Anshari Maulida, Sri Middin, Muslianti Mudasir, Allfina Muhammad Achyar Ibrahim Muhammad Adil Muhammad Awal Ramadhan Muhammad Nur Ilham. B Muhammad Try Dharsana Muhammad, Gazali Muhlis Muhlis Mursandi, Mursandi Mustafa, Mifta Mustakim Mustakim Muthiah, Ismah Mutiara Nur Qalbi Mutmainah Mutmainah Nadhifa, Nisrinatul Nadila, Nadila Nagu, Nadhirah Namra, Namra Nasution Nasution Negara, Bella Amanda Nirwana, Nirwana Nirwani Nirwani Nordiansyah, Muhammad Norin Samma Novianti, Tahlis Farida Nur Dwiana Sari Saudi Nur Sandi Marsuni Nurazisah, Andi Fadhilah Nurazizah Nurazizah, Nurazizah Nurfadilah, Ayu Nurhalija, Nurhalija Nurkholifah Burhanuddin Nurul Amalia, Lestari Rezki Nurul asda Fatima Nurul Inayah Farahyanti Nurul Latifah Nurdin Nurul WAHYUNI Nurwazaila, Nurwazaila Nusa, Gratia Triyana Octaviani, Fiona Oktri Supyati Jaisyul Usrah Paembonan, Aunneke Julisda Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Panjaitan, Enrico Paul Anggiat Parindingan, Frivaldo Yesbarianus Patiju, Ashmad Permana, Nalendra Bhayu Pitria, Ni Gusti Ayu Pontoh, Grace Theresia Pratama Kohar, Yansen Pratiwi, Dwi Dian Pratiwi, Nathania Pratiwi, Nurfadilah Prayitno, Andi Rachmatullah, Muhammad Rahim, Ilham Rahmat Aditya Rahmawati HS Rahmawati, Rahmawati Rante, Matrik Irama Rasak, Abdul Rasyid, Laode Abdul Dani Fakhri Rasyid, Syarifuddin Ratna Ayu Damayanti Ratte, Rosalena Belo Refor Moerdianto Reja Fahlevi Rerung, Selpina Rifqi Novriyandana Rijal, Muhammad Riny Jefri Risna Melati Sukma Bakri Robert Jao Rosali, Suryarahma Rosnawintang Rusnawan, Muh. Nurtasriq Salsabila, Tsarwah Sam, Andi Aliyyah Ramadhani Sandra Jeanet Muntu Sandy, Khairum Nadila Saprudin Saprudin, Saprudin Sari Saudi, Nur Dwiana Sari, Andi Novia Kartika Sari, Indira Puspita Sari, Suci Rahma Sayidah Maryam Sinosi Sibulo, Rury Novita Sinosi, Sayidah Maryam Siradja, Andi Aschayani Siswadi Sululing Siti Asriani Sitti Hajerah Sitti Jam'iah H.A Sitti Zulaeha Sri Sundari sriwahyuni Sriwahyuni Suci Rahma Sari Sutinah Made, Sutinah Sutriani Sutriani Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarif, Muh. Nur Irfan Syarifuddin Rasyid Syohraeni Syohraeni Tamang, Nurul Azizah Tandilino, Charles Tangalayuk, Serilia Tegar Wicaksana, Dimas Tifany Citrayantie Toha Mohamad Tri Pratiwi, Endang Try Sutriani Supardi Urisnawati Rusli Usman, Asri Wa Ode Helda Wa Ode Rayyani Wahyudi Wahyudi Wahyuni, Idra Wayan Adhennuari Gandhi Putra Randayo Wijayanti, Winola Yohanis Rura Yulitasari Yulitasari Yuni Pratiwi Gazali Yusuf , Yusfi Tsabita Nanda Yusuf, Muh. Silmi Kaffah Zulaeha, Sitti Zulkfli Fachri