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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 Agency Journal of Management and Business J-CEKI Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi
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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.
Effect of Transfer Pricing, Profitability, and Leverage on Tax Avoidance Mediaty, Mediaty; Habbe, Abdul Hamid; Awaluddin, Muhammad Rafly
Advances In Social Humanities Research Vol. 2 No. 2 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i2.144

Abstract

The purpose of this study is to improve the learning outcomes of students in mathematics subjects on the material of building curved side space through the Jigzaw cooperative learning model in grade IX SMP Negeri 3 Kesugihan Cilacap Regency. One of the efforts to improve learning outcomes is through the learning process using the Jigzaw cooperative learning model. The method used is the Kemmis and Mc Taggart model Classroom Action Research methods which consist of two cycles. This research was conducted from September 2020 to October 2020 in class IX-A SMP Negeri 3 Kesugihn Kab. Cilacap. The indicators of learning outcomes achieved in siculus I are the completeness of student learning reaching 71.8% with an average value of 71.8 and in cycle II the completeness of student learning reaches 100% with an average value of 96.61. This is supported by the average value of student activity which always increases in each cycle, namely in cycle I it reaches 71.8% and cycle II reaches 100%. Thus, it can be concluded that Jigzaw's cooperative learning model can improve student learning outcomes on the material to build curved side spaces
World Controversy: Water Sustainability In An Environmental Accounting Perspective Mediaty, Mediaty; Rante, Matrik Irama; Habbe, Abdul Hamid
Advances In Social Humanities Research Vol. 2 No. 4 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i4.224

Abstract

Social and environmental concerns have emerged as globally compelling topics, necessitating attention from all stakeholders due to their significant impact on human life. Sustainable global economic development is intricately tied to the Triple Bottom Line concept, emphasizing Profit, People, and Planet. Among critical natural resources, water resources play a central role across various economic sectors, especially amidst escalating global water scarcity and degradation challenges. While research in this area has evolved significantly, many studies remain limited in scope, focusing on specific processes or regions and failing to provide comprehensive insights into water usage across different sectors. Building upon previous research, this study employs a Systematic Literature Review (SLR) method from 2019 to 2023 to understand trends and progress in water sustainability accounting research. Through the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) method, 23 relevant articles were identified and analyzed from various publishers such as Elsevier, Emerald, MDPI, and others. The findings reveal a diverse distribution of articles across publishers, with Elsevier being the most frequently utilized. This study contributes to the literature by offering insights into recent trends and areas of focus in water sustainability accounting research, informing future research directions and policy-making efforts to address social, environmental, and economic challenges effectively.  
Implementation Of The Use Of AIS On MSMEs In Facing The Industrial Revolution 4.0 Almira, Rahma; Depi, Sri; Pontoh, Grace Theresia; Mediaty, Mediaty
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7884

Abstract

The existence of an Accounting Information System (SIA) in a Micro, Small and Medium Enterprise (MSME) is useful for compiling reports needed by MSMEs to produce efficient and valid reports. Seeing this phenomenon, in this article the researcher intends to find out more about how to implement an Accounting Information System (AIS) in the era of the industrial revolution 4.0 in MSMEs. The method used in this research is the Systematic Literature Review (SLR) which examines previous studies. The data analysis used in this study was in the form of 20 selected articles from 2017-2022 in the Google Scholar and Elsevier databases. Based on the results of the study, it was found that there are five important roles of accounting information systems in digital form that play a role in improving the performance of MSMEs, including (1) organizational performance, (2) customer service, (3) reporting on buying and selling transaction activities, (4) improvement financial reporting, and (5) Performance improvement related to decision making for all parties with authority. The limitations in this study are the lack of international articles that discuss related topics and the limited international articles that make SMEs the object of research.
Strategic Planning with Comprehensive Budgeting to Optimize Management Control in the MSME Sector Post-Pandemic: A Literature Review Mediaty, Mediaty; Usman, Asri; Paembonan, Aunneke Julisda; Ilham, Zuhalwah Yuliah; Namra, Namra
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2. (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2..12961

Abstract

This study aims to analyze the application of strategic planning with a comprehensive budgeting approach in optimizing management control in Micro, Small, and Medium Enterprises (MSMEs) during the post-pandemic recovery period. By synthesizing various recent studies, this study identifies the main factors that influence the effectiveness of integrated budgeting as well as the challenges faced by MSMEs in aligning strategies and control mechanisms. This study uses the Systematic Literature Review (SLR) method with data sources obtained through Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, and ProQuest, resulting in 40 reputable journals published in 2021–2025 that are relevant to the research topic. The findings show that strategic planning and comprehensive budgeting play an important role in improving decision-making, accountability, and the managerial performance of MSMEs. However, its success is greatly influenced by leadership commitment, managerial competence, digital readiness, and government policy support. The main challenges faced by MSMEs include financial constraints, low managerial literacy, and inadequate technological infrastructure, which hinder the integration of planning, budgeting, and control. This study implies the need for government support through policies and programs to increase the capacity of MSMEs to strengthen strategic financial management. For MSME actors, the integration of strategic planning and comprehensive budgeting can be a means to achieve efficiency, resilience, and sustainable business growth in the post-pandemic era. This study offers a new perspective on the relationship between strategic planning, comprehensive budgeting, and management control in the MSME sector, highlighting their synergy as drivers of organizational recovery and sustainability.
CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Mediaty, Mediaty; Indrijawat, Aini; Panjaitan, Enrico Paul Anggiat; Hamka, Qathrunnada Atikah; Arifin, Andriani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6302

Abstract

CSR refers to a company's commitment to participating in sustainable economic development while remaining mindful of its responsibilities to internal and external stakeholders, such as employees, customers, the community, the environment, and shareholders. CSR is not only about philanthropic activities or donations, but more broadly encompasses ethical policies and practices in conducting business. Several studies have discussed the relationship between Corporate Social Responsibility and Company Value, but there are differences in the results of these studies, which led to this research being conducted. An SLR approach was conducted on 18 articles published between 2017 and 2025. Based on the reviewed literature, the influence of Corporate Social Responsibility (CSR) on company performance is complex and diverse. In many cases, CSR can positively increase company value, reputation, customer satisfaction, and financial performance. However, the impact is not always immediately beneficial, as it depends on the industry context, market conditions, and geographical characteristics where the company operates. Moderating factors such as audit committee expertise, board diversity, and disclosure quality also play an important role in strengthening or weakening the relationship between CSR and company performance.
A Systematic Literature Review: The Role of Supply Chain Management in Enhancing Corporate Operational Performance Urisnawati Rusli; Masnia Masnia; Asri Usman; Mediaty Mediaty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5981

Abstract

In a company, operational performance must be achieved to fulfill the company's strategy. The main objective of this systematic literature review is to explore and identify the role of Supply Chain Management (SCM) in enhancing the operational performance of companies by providing an overview of SCM across various organizations. The research methodology involves analyzing scientific articles based on the criteria of selecting articles published within the time frame of 2019-2024 from journals in quartiles (Q1, Q2, Q3, and Q4). Utilizing the Watase Uake Prisma tool, 24 selected articles were produced. The results affirm that SCM plays a vital role in improving the operational performance of companies. The novelty of this article lies in its comprehensive approach to analyzing the role of SCM across different types of companies. Additionally, the authors integrate existing literature findings to identify the most commonly applied SCM strategies or practices. Overall, this research highlights the importance of effective SCM strategies and practices in enhancing operational efficiency, as well as identifying the challenges faced by companies in implementing SCM.
Digitalisasi Prosedur Pajak Melalui Coretax: Studi Kualitatif Tentang Tantangan dan Peluang Bagi Pengguna di Sektor UMKM Kadir, Khatmi Tamtami Nisa; Rerung, Selpina; Rahmawati, Rahmawati; Mediaty, Mediaty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - 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.v9i1.2045

Abstract

Purpose: Penelitian ini bertujuan untuk memahami secara mendalam tantangan dan peluang implementasi digitalisasi perpajakan melalui sistem Coretax pada sektor UMKM, serta menilai bagaimana kesiapan organisasi, kompetensi SDM, dan dukungan teknologi memengaruhi proses adopsi sistem tersebut. Research Design and Methodology: Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus eksploratif pada dua UMKM yang telah mengintegrasikan Coretax dalam administrasi perpajakannya. Data dikumpulkan melalui wawancara mendalam secara semi-terstruktur, dianalisis menggunakan analisis tematik untuk mengidentifikasi pola-pola utama, serta diperkuat dengan analisis SWOT untuk mengevaluasi kekuatan, kelemahan, peluang, dan ancaman dalam implementasi sistem. Findings and Discussion: Penelitian menemukan bahwa Coretax memberikan kemudahan pelaporan, efisiensi administratif, dan integrasi data perpajakan. Namun, penerapannya masih terkendala oleh rendahnya literasi digital, keterbatasan infrastruktur, resistensi pengguna terhadap teknologi baru, serta keterbatasan kompetensi internal UMKM. Temuan ini konsisten dengan kerangka Technology Acceptance Model dan teori institusional yang menekankan pentingnya persepsi manfaat, kemudahan penggunaan, serta dukungan regulasi. Implications: Hasil penelitian menegaskan perlunya penguatan literasi digital, peningkatan pelatihan teknis, perbaikan infrastruktur, dan desain antarmuka Coretax yang lebih ramah pengguna. Penelitian lanjutan disarankan mengevaluasi dampak kuantitatif Coretax terhadap kepatuhan pajak dan penerimaan negara.
Responsibility Accounting in Supporting Good Corporate Governance Implementation: A Literature Review Lande, Wise; Tangalayuk, Serilia; Octaviani, Fiona; Usman, Asri; Mediaty, Mediaty
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 1 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i1.5005

Abstract

The dynamics of the business environment and stakeholder demands increase the urgency of implementing Good Corporate Governance (GCG), which requires a supporting system to ensure accountability and transparency. Responsibility Accounting has been identified as a potential managerial accounting mechanism for strengthening GCG principles. This study aims to examine the role of Responsibility Accounting in supporting the implementation of Good Corporate Governance. Using a literature review method with a qualitative-descriptive approach, this research analyzes national and international academic sources published between 2016 and 2025 that discuss the relationship between Responsibility Accounting and GCG. The findings indicate that this system significantly contributes to strengthening GCG principles, particularly accountability, transparency, and fairness. Responsibility Accounting enables clear tracking of responsibility, fair performance measurement based on controllable elements, and enhances the effectiveness of internal control. However, its implementation still faces challenges such as limited technological infrastructure, managerial resistance, and insufficient organizational policy support. Therefore, the successful implementation of this system requires strong top management commitment, integration with information systems, and adequate human resource capacity.
PENDETEKSIAN KECURANGAN (FRAUD) LAPORAN KEUANGAN: ANALISIS KUANTITATIF BERBASIS SYSTEMATIC LITERATURE REVIEW 2020–2024 Indrijawati, Aini; Mediaty, Mediaty; Fitri, Nursyafika; Rusnawan, Muh. Nurtasriq; Irfana, Dana
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6305

Abstract

Kecurangan laporan keuangan merupakan ancaman serius terhadap integritas pelaporan dan kepercayaan publik. Penelitian ini bertujuan untuk memetakan perkembangan, variabel, metode, dan temuan utama dalam penelitian kuantitatif tentang pendeteksian kecurangan laporan keuangan periode 2020–2024. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pedoman PRISMA, menganalisis 9 artikel empiris open access dari database ScienceDirect, MDPI, Emerald Insight, dan Garuda. Hasil sintesis menunjukkan tren penelitian bergeser dari fokus pada tata kelola perusahaan dan peran auditor menuju pemanfaatan teknologi analitik seperti machine learning yang mencapai akurasi deteksi 95–98%. Variabel paling konsisten yang memengaruhi fraud dan efektivitas deteksinya meliputi: kekuatan tata kelola perusahaan, tekanan keuangan, faktor psikologis, serta kompetensi dan teknologi auditor. Simpulan penelitian mengarah pada perlunya pendekatan integratif yang menggabungkan pengawasan struktural, pemahaman perilaku, dan teknologi prediktif untuk deteksi fraud yang efektif. Saran bagi penelitian mendatang adalah mengeksplorasi penerapan explainable AI dalam audit serta menguji interaksi faktor kelembagaan dan perilaku di berbagai setting regulasi.
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 Amiruddin Anastasia Ohoiway Andi Devy Aisyah Ansar Andi Gunawan Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Anggreani, Anne Kurry Anto, Fitri Anto Antong Antong 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 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 Hamid Habbe Hamid Habbe, Abdul Hamka, Qathrunnada Atikah Hardy, Enny Harlina Harlina Harryanto Harryanto Hasbullah Hasbullah Hasim Hasim Hastuti Hastuti 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 Mustafa, Mifta Mustakim Mustakim Muthiah, Ismah Mutiara Nur Qalbi Nadhifa, Nisrinatul Nadila, Nadila Nagu, Nadhirah Namra, Namra Nasution Nasution Negara, Bella Amanda Nirwana, Nirwana Nirwani Nirwani Nordiansyah, Muhammad Norin Samma Nur Dwiana Sari Saudi Nur Sandi Marsuni Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurhalija, Nurhalija Nurkholifah Burhanuddin Nurul Amalia, Lestari Rezki Nurul asda Fatima Nurul Inayah Farahyanti Nurul Latifah Nurdin Nurul WAHYUNI Nurwazaila, Nurwazaila 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, Nurfadilah Prayitno, Andi Rachmatullah, Muhammad Rahim, Ilham Rahmat Aditya Rahmawati HS Rahmawati, Rahmawati Randi Sastrawan 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 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