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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 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 Al-Kharaj: Journal of Islamic Economic and Business 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) 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 Expensive: Jurnal Akuntansi dan Keuangan International Journal of Community Service (IJCS) Asian Journal of Applied Business and Management (AJABM) Inclusive Society and Sustainability Studies (ISSUES) 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 Journal of Accounting, Economics, and Business Education Agency Journal of Management and Business Jurnal Cendekia Ilmiah Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi Maneggio Nomico INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
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SBSC and Digital Capabilities: The Key to Sustainable Performance of MSMEs (A Systematic Literature Review) Asri Usman; Mediaty; Neysa A. Siagian; Muh. Adnan. A; Mauizhatul Hasanah Muis
Nomico Vol. 3 No. 5 (2026): Nomico-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/225x1p43

Abstract

This study aims to map the current literature landscape, identify scientific consensus, and identify theoretical and methodological gaps in the implementation of SBSC and digital technology in MSMEs. This study applies the Systematic Literature Review (SLR) method based on the PRISMA protocol. Secondary data were sourced from the Scopus database using a specific query with inclusion criteria: scientific journal articles, open access, in English, and published between 2020 and 2026. Based on strict screening, nine primary studies were selected for in-depth analysis. The findings demonstrate a consensus that the BSC/SBSC framework is highly adaptive for MSMEs to synergize non-financial aspects with long-term strategies. Information technology (IT) capabilities, CEO digital leadership, and the integration of Artificial Intelligence (AI) have been empirically proven to improve operational efficiency and organizational knowledge absorptive capacity. However, formal sustainability reporting (such as the GRI standards) is often considered too complex and expensive for micro-scale businesses. A research gap was detected due to the dominance of cross-sectional designs and the minimal exploration of Legitimacy Theory related to non-market social motives. This research responds to this gap by integrating Legitimacy Theory into the SBSC architecture, proposing a simplification of sustainability indicators for micro-administrative capacity, and encouraging a shift in research focus towards a longitudinal approach in the digital service MSME sector.
Analysis Using Region’s Financial Accounting Information System on the Quality of Local Government Finance Reports Zulkfli Fachri; Mediaty Mediaty
Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v3i1.1489

Abstract

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.
The Effect of Online Coumunication Quality on Subjective Well-Being Among Entrepreneures in Urban Area Wirda Khairiyah; Bagus Takwin; Mediaty Mediaty
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v4i1.2373

Abstract

One of the information and communication technologies most used by the public is the use of the online communication. The purpose of this study was to determine the effect of online communication quality on subjective well-being among entrepreneurs in DKI Jakarta. Data were gathered using incidental sampling technique with online survey. This study measures both variables with online communication quality scale (including openness, empathy, supportiveness, positiveness, and equality) and subjective well-being scale (including satisfaction with life, scale of positive and negative experience and flourishing scale). The sample consisted of 85 entrepreneurs who are willing to become participants, with the criteria of working, having business units (small, medium, and large) in DKI Jakarta, range age 20-40 years. This study uses the SPSS application with a quantitative research design with linear regression analysis. The results of this study indicate that there is a significant influence of online communication quality on subjective well-being among entrepreneurs in DKI Jakarta with a significant level of P = 0.016, 16.7% contribution and the other 83.3% is influenced by other variables.
Applying Balanced Scorecard in Evaluating Performance: Evidence from a Food Retailer Mediaty; Abd. Hamid Habbe; Fatimah Zahra; Sitti Aisyah; Sri Mutiah Husaini; Bashiruddin Ahmad
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6415

Abstract

Measuring employee performance through a balanced scorecard is crucial for providing a comprehensive view of an organization's effectiveness and strategic alignment. The Balanced Scorecard (BSC) is considered an instrument that can be used to effectively measure employee performance over a specific period of time. Performance appraisal not only helps companies determine the potential for human resource development but also improves employee motivation and productivity. Therefore, this study aims to empirically test and analyze employee performance measurement based on the balanced scorecard at the PHD Makassar Store. This study is a quantitative study. The population used is all employees of the PHD Makassar Store, with a sample size of 33 using the non-probability sampling method. The results of the study indicate that job satisfaction and employee turnover variables do not affect human resource performance at the PHD Bawakareng Store. Inversely, employee training and employee productivity variables affect human resource performance. This indicates that the comparison between employee input and output is running well.
The Role of Financial Literacy and Beliefs in Investment Decision Making Mediaty; Abdul Hamid Habbe; RIZKY INMAS PRATIWI; Angela Batara; Lidya Pratiwi Irfan; Nur Azizah
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6422

Abstract

Distinct from prior work that emphasises either financial literacy alone or broad student populations, this paper jointly examines financial literacy and financial self-efficacy as drivers of investment decision-making among accounting students a cohort of prospective finance professionals within Indonesia’s evolving OJK-led financial inclusion and investor-education ecosystem. A cross-sectional survey of 50 active undergraduate and postgraduate accounting students from Hasanuddin University and Universitas Muslim Indonesia in Makassar (tertiary education sector; accounting programmes) was analysed using PLS-SEM (SmartPLS 3.3.9, bootstrapping). Results indicate a positive, significant effect of financial literacy on investment decisions (β = 0.741, p = 0.001), while financial self-efficacy is negative and non-significant (β = −0.113, p = 0.563), with the model explaining 41.7% of variance (R² = 0.417). The evidence suggests that knowledge-based competence, rather than confidence alone, underpins higher-quality investment choices in this context. A policy-ready implication follows: curriculum-embedded financial education with supervised practice (campus investment clinics co-run with IDX–OJK partners and broker-dealers) is likely to outperform confidence-building campaigns delivered in isolation. By offering Indonesia-specific, management- and policy-relevant evidence on decision quality in an emerging-market setting, the manuscript contributes to debates at the intersection of behavioural finance, education, and economic management germane to HEBR’s readership.
Do Gold Prices Influence Generation Z’s Investment Motivation? Evidence from Indonesia Abdul Hamid Habbe; Mediaty; Andi Nur Sakinah; Abdul Wahid; Amalia Indah Pratama Mallisa; Mochamad Rizky Damara
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6478

Abstract

This study investigates the influence of gold price perceptions on investment motivation among Generation Z in Indonesia. Adopting a behavioral perspective, the research applies the Theory of Planned Behavior (TPB) to explain how external economic signals such as gold price changes shape investment intentions. A quantitative explanatory design was used, with data collected from 62 Gen Z respondents through purposive sampling. Respondents completed a structured online questionnaire with items adapted from prior validated studies. Results of a simple linear regression analysis reveal that gold prices are significantly associated with increased investment motivation (R² = 0.392; p < 0.001), explaining 39.2% of the variance. These findings highlight the role of perceived financial stability and safe-haven value in shaping youth investment preferences. The study contributes to behavioral finance by providing empirical insights into Gen Z’s decision-making drivers in emerging markets. Implications are discussed for financial educators, policymakers, and digital investment platforms seeking to promote informed investment behavior among young adults.
Isu Mengenai Pengembangan Kompetensi Akuntan Mediaty Mediaty; Aini Indrijawati; Maasyitha Purnama Utami; Andi Aschayani Siradja; Norin Samma
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 3 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i3.3640

Abstract

Penelitian ini membahas tantangan dan peluang yang dihadapi oleh akuntan di Indonesia dalam konteks globalisasi dan digitalisasi. Dengan meningkatnya jumlah akuntan asing yang bekerja di Indonesia, akuntan lokal dihadapkan pada kebutuhan untuk meningkatkan keterampilan dan pengetahuan mereka agar dapat bersaing di pasar global. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mengidentifikasi keterampilan yang diperlukan oleh akuntan, termasuk kompetensi teknis, penguasaan teknologi informasi, serta keterampilan interpersonal dan komunikasi. Hasil penelitian menunjukkan bahwa pendidikan akuntansi perlu diperbarui untuk mencakup pelatihan dalam teknologi dan keterampilan, serta pentingnya sertifikasi profesional untuk meningkatkan daya saing. Penelitian ini juga mengidentifikasi keterbatasan dalam pendidikan akuntansi saat ini dan memberikan rekomendasi untuk pengembangan kebijakan yang lebih efektif dalam meningkatkan kompetensi akuntan di Indonesia.
THE IMPACT OF TAX AGGRESSIVENESS ON FIRM VALUE AND AUDIT QUALITY Arfandi Arfandi; Sri Sundari; Mediaty Mediaty
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507810

Abstract

This study aims to examine in depth the impact of tax aggressiveness on firm value and audit quality using a literature review method. In an increasingly competitive and complex business environment, companies often employ tax aggressive practices as a strategy to minimize their tax burden and increase profitability. The method used in this study is a systematic literature review, identifying, categorizing, and analyzing findings from various relevant scientific articles. The results indicate that tax aggressiveness has diverse impacts on firm value. On the one hand, tax aggressiveness can increase firm value in the short term by increasing after-tax profits. This study confirms that the interaction between tax aggressiveness, firm value, and audit quality is a crucial aspect of modern corporate governance.
The Role of Information Technology on the Effectiveness of Internal Control in Fraud Prevention Randi Sastrawan; Mediaty; Amiruddin
Journal AGENCY Vol. 4 No. 1 (2024): Januari 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.3.2.2023.181

Abstract

Fraud or Fraud is a deliberate act of dishonesty to deprive another person/party of their rights or property. In the context of a financial statement audit, fraud is defined as a misstatement in a financial report carried out intentionally. Companies identified as committing fraud can result in bankruptcy. This is where the role of an internal control system is really needed. To reduce the potential for fraud committed by irresponsible parties, maximizing the role of information technology is one way that must be taken to prevent fraud. In this research, qualitative research methodology was used. This type of research is library research. The approach used in this research is a philosophical and pedagogical approach. In the process of preventing and detecting fraud, the use of information technology to strengthen the internal control system is a step to overcome this problem. Through the use of information technology systems, it is believed that it will reduce the occurrence of fraud in an organization, which of course will have a good impact on the continuity of the organization's business.
Digital Management Accounting as a Tool for Strategic Decision-Making by MSME Owners: A Systematic Literature Review Mediaty; Asri Usman; Andi Naimah Syakir; Mulia Suardi
Maneggio Vol. 3 No. 4 (2026): AUGUST - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/x46jff03

Abstract

Micro, small, and medium enterprises (MSMEs) constitute the backbone of many emerging economies, yet a large share of their owners continue to rely on intuition rather than structured financial information when making strategic decisions. Digital management accounting (DMA) the integration of cloud-based bookkeeping, accounting information systems, big data analytics, and artificial intelligence into management accounting practice  has been proposed as a mechanism to close this gap. This study conducts a systematic literature review (SLR) following the PRISMA protocol to examine how digital management accounting supports strategic decision-making among MSME owners. Twenty-five peer-reviewed articles published between 2021 and 2026, drawn from Scopus, Google Scholar, DOAJ, and Consensus, were analyzed thematically. The review finds that DMA improves decision quality through three interrelated mechanisms: (1) enhanced information quality and timeliness, (2) cost and resource efficiency, and (3) expanded analytical capacity through big data and artificial intelligence. However, adoption remains constrained by digital literacy gaps, infrastructure limitations, and resource-based barriers specific to MSMEs. The novelty of this review lies in synthesizing fragmented, largely single-country evidence into an integrated conceptual model linking digital management accounting adoption, information quality, and strategic decision outcomes, while identifying under-researched areas such as artificial intelligence-based management accounting for micro-scale enterprises in developing economies.
Co-Authors A. Alyani Achmad Abd. Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Abdul Wahid adriyana nuryadin 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 Indah Pratama Mallisa Amalia, Lestari Rezki Nurul Amir, Baso Amiruddin Anastasia Ohoiway Andi Aliyyah Ramadhani Sam Andi Aschayani Siradja Andi Devy Aisyah Ansar Andi Gunawan Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Andi Naimah Syakir Andi Nur Sakinah Andi Nurrahma Gaffar Andi Sayyidatun Ufairah Anto Angela Batara Anggraeni, Ayu Dhina Anne Kurry Anggreani Anto, Fitri Anto Antong Antong Anugrah, Nurhikma Dewi Anwar, Anas Iswanto Arfandi Arfandi Arham Rasyid Andi Kunna Arif Mashuri Arifin, Andriani Arifuddin Arifuddin 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 Bashiruddin Ahmad Damayanti Damayanti Damayanti, R. A. Damayanti 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 Eka Amelia Eleonora, Ellen Elfina Damayanti Ellen Eleonora Patebong Endang Tri Pratiwi Evelyna Agustina Fachry Abda El Rahman Faqiha, A Nadya Nurul Farhana, Farhana Farman, Safril Fathirah, Dian Fatimah Zahra 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 Pontoh 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 Intan Marsela Irfana, Dana Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Jamaluddin Majid Kadir, Khatmi Tamtami Nisa Kartini Kartini Kathleen Asyera Risakotta Khaerany, Rizky Khairiyah, Wirda Kusumawati, Andi Laba, Abdul Rakhman Labdhameirina, Endah Lande, Wise Latjompo, Sri Mulyani Lestari, Nurma Lidya Pratiwi Irfan Maasyitha Purnama Utami Maasyitha Purnama Utami Mahyuddin, Nurul Izzah Masdar, Nisma Ariskha Mashud, Mashud Masnia Masnia Masud, Anis Anshari Mauizhatul Hasanah Muis Maulida, Sri Middin, Muslianti Mochamad Rizky Damara Mudasir, Allfina Muh. Adnan. A Muhammad Achyar Ibrahim Muhammad Adil Muhammad Awal Ramadhan Muhammad Nur Ilham. B Muhammad Try Dharsana Muhammad, Gazali Muhlis Muhlis Mulia Suardi Mustafa, Mifta Mustakim Mustakim Mutiara Nur Qalbi Mutmainah Mutmainah Nadhifa, Nisrinatul Nadila, Nadila Nagu, Nadhirah Nalendra Bhayu Permana Namra, Namra Nasution Nasution Negara, Bella Amanda Neysa A. Siagian Nirwana, Nirwana Nirwani Nirwani Nordiansyah, Muhammad Norin Samma Norin Samma Nur Azizah 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 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 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 Randi Sastrawan Rante, Matrik Irama Rasak, Abdul Rasyid, Syarifuddin Ratna Ayu Damayanti Ratte, Rosalena Belo Refor Moerdianto Reja Fahlevi Rerung, Selpina Rifqi Novriyandana Rijal, Muhammad Riny Jefri Risna Melati Sukma Bakri Rita J D Atarwaman RIZKY INMAS PRATIWI Robert Jao Rosali, Suryarahma Rosnawintang Rusnawan, Muh. Nurtasriq Salsabila, Tsarwah Sandra Jeanet Muntu 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 Aisyah Sitti Hajerah Sitti Jam'iah H.A Sitti Zulaeha Sri Mutiah Husaini Sri Sundari Sri Sundari Sri Sundari Sri Sundari  sriwahyuni Sriwahyuni Suci Rahma Sari Sundari, Sri Sutinah Made, Sutinah Sutriani Sutriani 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 Wirda Khairiyah Yohanis Rura Yulitasari Yulitasari Yuni Pratiwi Gazali Yusuf , Yusfi Tsabita Nanda Yuyun Yuniarti Layn Zulaeha, Sitti Zulkfli Fachri