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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) 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) Economics and Digital Business Review Journal of Digital Economy and Management Practices
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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DALAM RANGKA MEWUJUDKAN PESANTREN ALAM INDONESIA YANG MANDIRI DAN BERKELANJUTAN Mediaty; Andi Kusumawati; Syamsuddin; Rahmawati HS
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 4 (2023): Jurnal Panrita Abdi - Oktober 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i4.23478

Abstract

The purpose of this community service activity is to increase the competency of the management of Pesantren Alam Indonesia (PAI) in compiling financial reports based on the applicable Accounting Standards, namely SAK ETAP, which regulates the definition, recognition, measurement, recording, and disclosure as well as PSAK Number 45, which regulates the presentation of financial statements. This activity is significant because, based on interviews and field observations, Partners encountered several problems in terms of financial management; PAI still needs to implement an excellent financial management pattern and financial reports that function as an accountability tool. PAI still uses a single-entry system in preparing financial reports. The Presentation of financial statements is also not by applicable standards. To overcome the problems partners face, the PKM team facilitates partners through training to deepen their knowledge of financial management, especially in preparing financial reports. This activity was carried out from 20 to 21 August 2021. In this activity, the PKM team also formulated a Microsoft Excel-based application program for preparing PAI financial reports. The output of this community service activity is an increase in PAI managers' capability to compile and understand financial management and prepare financial statements following the financial accounting standards that apply to Islamic boarding schools. In addition, this activity produces outputs by compiling Islamic boarding school financial reports using application programs.  ---  Tujuan kegiatan pengabdian ini adalah untuk meningkatkan kompetensi pengelola Pesantren Alam Indonesia (PAI) dalam menyusun laporan keuangan berdasarkan Standar Akuntansi yang berlaku yakni SAK  ETAP  (Standar  Akuntansi  Keuangan  Entitas    Tanpa    Akuntabilitas    Publik),    yang    mengatur    definisi,    pengakuan, pengukuran,   pencatatan,   dan   pengungkapan serta   PSAK   (Pernyataan  Standar Akuntansi Keuangan) Nomor 45, yang mengatur penyajian laporan keuangan. Kegiatan ini sangat penting dilakukan karena berdasarkan wawancara dan observasi lapangan, diperoleh beberapa permasalahan yang dihadapi oleh Mitra, dalam hal pengelolaan keuangannya, PAI belum menerapkan pola pengelolaan keuangan yang baik dan secara khusus belum memiliki laporan keuangan yang berfungsi sebagai alat pertanggungjawaban. PAI masih menggunakan sistem single entry dalam penyusunan laporan keuangan. Penyajian laporan keuangan juga  masih  belum  sesuai  dengan  standar yang berlaku. Untuk mengatasi permasalahan yang dihadapi oleh mitra, tim PKM, memfasilitasi mitra dalam bentuk pelatihan untuk memperdalam pengetahuan tentang pengelolaan keuangan khususnya dalam penyusunan laporan keuangan. Kegiatan ini dilaksanakan pada tanggal 20 sampai dengan 21 Agustus 2021. Dalam kegiatan ini, tim PKM juga merumuskan program aplikasi berbasis Microsoft Excel untuk penyusunan laporan keuangan PAI. Hasil kegiatan pengabdian ini adalah peningkatan kapabilitas pengelola pesantren dalam menyusun dan memahami pengelolaan keuangan dan penyusunan laporan keuangan sesuai standar akuntansi keuangan yang berlaku untuk pesantren. Selain itu, kegiatan ini menghasilkan luaran dalam bentuk tersusunnya laporan keuangan pesantren menggunakan program aplikasi. 
Faktor-faktor Yang Mempengaruhi Implementasi ERP pada UKM Edi Harsono; Yuni Pratiwi Gazali; Mediaty Mediaty; Grace Theresia Pontoh
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1648

Abstract

Faktor keberhasilan yang mempengaruhi implementasi ERP di UKM tidak hanya tentang keuangan dan teknologi. Ada banyak faktor yang menjadi kendala dalam implementasi ERP. Sayangnya, penelitian terhadap faktor-faktor tersebut masih terbatas pada faktor-faktor tertentu saja. Artikel ini bertujuan untuk memberikan gambaran umum tentang faktor-faktor tersebut. Penelitian ini menggunakan Systematic Literature Review. Langkah awal penelitian ini diawali dengan kajian kritis terhadap artikel yang membahas implementasi ERP oleh UKM di Indonesia. Kajian ini dikembangkan dengan merangkum dua belas artikel yang mempelajari faktor-faktor yang mempengaruhi implementasi ERP di berbagai negara. Kami mengumpulkan artikel dari sumber digital perpustakaan nasional. Kami menemukan banyak faktor di banyak makalah, kemudian menganalisisnya berdasarkan intensitas hasil. Studi ini menghasilkan faktor-faktor yang secara intensif mempengaruhi penerapan ERP di UKM. Pemberitahuan klasifikasi baru dari penelitian lain, yaitu Lingkungan. Faktor signifikan menghasilkan enam di bidang Teknologi, tujuh di Organisasi, dan lima di Lingkungan. Penelitian ini juga menghasilkan sebelas faktor alternatif dan 36 faktor lainnya. Apendiks berisi glosarium yang dikembangkan dari berbagai literatur. Studi ini mendorong penelitian lebih lanjut tentang faktor-faktor yang kami temukan untuk memberikan pemahaman yang tepat untuk implementasi ERP di UKM.
Pengaruh Keterlibatan Pemakai dan Kemampuan Teknik Personal terhadap Kinerja Sistem Informasi Akuntansi dengan Work From Home sebagai Variabel Moderasi Ellen Eleonora Patebong; Mediaty Mediaty; Darwis Said
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 2, JULI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i2.25613

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari keterlibatan pemakai dan kemampuan teknik personal terhadap kinerja Sistem Informasi Akuntansi (SIA) dengan Work From Home (WFH) sebagai variabel moderasi. Penelitian ini dilaksanakan di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Sulawesi Selatan. Teknik pengumpulan sampel yang digunakan adalah purposive sampling dengan metode pengumpulan data menggunakan kuesioner yang dibagikan kepada responden dan uji analisis data menggunakan Structural Equation Model Partial Least Square (SEM-PLS). Hasil penelitian menemukan bahwa keterlibatan pemakai dan kemampuan teknik personal berpengaruh positif terhadap kinerja SIA serta WFH tidak berpengaruh atau tidak dapat memperkuat keterlibatan pemakai dan kemampuan teknik personal terhadap kinerja SIA.
Does the Board of Directors' Concern for the Environment Affect Financial Performance? Mediaty Mediaty; Wahyudi Wahyudi; Abdul Hamid Habbe
East Asian Journal of Multidisciplinary Research 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/eajmr.v2i12.7306

Abstract

This research explores the impact of board of directors' environmental concerns on financial performance. This is the first examination of how board characteristics, focusing on environmental performance as an intervening factor, affect financial performance. This study specifically considers the context of the Indonesian capital market. The level of environmental concern is assessed by examining the characteristics and background of the board of directors with respect to environmental considerations. Multiple regression analysis methods are used to explore relationships between variables. This study used samples and data from companies listed on the Indonesia Stock Exchange during the period 2020 to 2022. The findings showed that the board's emphasis on environmental issues did not produce a statistically significant impact on the company's financial performance.
Analisis Kinerja PT. Semen Tonasa Melalui Pendekatan Balanced Scorecard : Upaya Meningkatkan Daya Saing di Industri Semen Mediaty, Mediaty; Usman, Asri; Pangraran, Fisca Mawa'; Nadhifa, Nisrinatul; Irianto, Laode Wijaya Bagus
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3098

Abstract

Purpose: This study aimed to offer insights for management to enhance performance across various aspects to remain competitive in the cement industry. Methods: This study analyzed PT. Semen Tonasa's performance uses the balanced scorecard approach, covering finance, customers, internal business processes, and learning and growth. Data were gathered from companies’ financial statements and surveys of employees and customers. Resuts: Of the 14 performance indicators assessed, four exceeded standards, four met standards, and six were below standards. The overall performance was rated as sufficient, with 55.56% achievement, indicating no significant improvement from the previous year. Limitations: PT. Semen Tonasa needs to continue efforts to improve performance, especially in terms of financial aspects, employee productivity, and customer satisfaction, in order to be able to compete in the cement industry. In addition, the implementation of the baanced scorecard needs to be optimized to improve performance. Contribution: This research analyzes PT Semen Tonasa’s companies using a balanced scorecard approach and provides insights for improving company performance in the future.
Implementing Accrual-Based SAP and Promoting Good Financial Governance More Effectively in South Buton Regency Hasim, Hasim; Mediaty, Mediaty; Anas Iswanto Anwar
Journal of Social and Humanities Vol. 1 No. 2 (2023): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/jsh.v1i2.107

Abstract

This research aims to see the effect of expertise and motivation on the users performance of regional financial management information system either partially or simultaneously in the South Buton Regency Government. The type of research used is associative research. The population in this research amounted to 34 regional agencies in the South Buton Regency Government and the number of research samples was 102 people who were regional financial management information system users. The data source of this research is primary data using research instruments in the form of questionnaires. The data collection method used conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption. The results of the research showed that, partially, expertise and motivation had positive and significant influence on the users performance of regional financial management information system. Simultaneously testing showed that expertise and motivation had significant influence on the users performance of regional financial management information system.
The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems with Work from Home as a Moderator Variable Mediaty, Mediaty; Said, Darwis; Eleonora, Ellen; Mas’ud, Anis Anshari; Muhammad, Gazali
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2837

Abstract

This research aims to analyze and demonstrate the influence of user involvement and personal technical skills on the performance of the Accounting Information System (AIS), with Work From Home (WFH) as a moderator variable. The study was conducted at the Financial and Development Supervisory Agency (BPKP) South Sulawesi Representative Office. The sampling technique employed was purposive sampling, and data collection was carried out through the distribution of questionnaires to respondents. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The research findings revealed that user involvement and personal technical skills have a positive and significant impact on AIS performance. However, WFH does not have a significant effect or the ability to strengthen user involvement and personal technical skills in relation to AIS performance. The implications of this research underscore the necessity of user involvement during the development phase of accounting information systems. The study emphasizes the need for training to enhance the understanding and technical skills of accounting information system users.
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
SYSTEMATIC LITERATURE REVIEW (SLR): PERUBAHAN PERAN CHIEF FINANCIAL OFFICER (CFO) DALAM MENGOPTIMALKAN PENGGUNAAN TEKNOLOGI, DAN KETEPATAN ALAM PENGAMBILAN KEPUTUSAN STRATEGIS Usman, Asri; Mediaty, Mediaty; Pitria, Ni Gusti Ayu; Nurfadilah, Ayu; Nurazisah, Andi Fadhilah
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17260

Abstract

This research aims to review the CFO's role's evolution and technology's impact on the modern CFO function. The study uses a Systematic Literature Review (SLR) to investigate the Chief Financial Officer's (CFO) changing role in optimizing the use of the latest technology and process automation. The SLR findings indicate the CFO's role has shifted from a technical finance role to a business leader providing strategic recommendations and financial risk analysis. The research found that by utilizing the latest technology, CFOs can optimize operational efficiency and support faster, more accurate business decision-making. Based on upper echelon theory, the CFO's characteristics affect the company's decisions. Therefore, companies should consider CFOs' experience and education in supporting their strategic role. The study's originality lies in discussing the CFO's role development in the digital era and the impact of the latest technology on strategic decision-making. Keywords: Chief Financial Officer; Use of Technology; Operational Efficiency; Decision Making
Analysis of the Influence of Profitability and Ownership Structure on the Timeliness of Financial Reporting in Healthcare Companies Listed on the Indonesian Stock Exchange Mediaty, Mediaty; Anto, Fitri Anto; Hamid Habbe, Abdul
Journal of Law and Social Politics Vol. 2 No. 1 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v2i1.35

Abstract

The purpose of this study was to evaluate the impact of profitability and ownership structure on the timeliness of financial reporting of Healthcare companies listed on the Indonesia Stock Exchange. The study used the purposive sampling method to sample 20 Healthcare companies that were consistently listed on the Indonesia Stock Exchange during 2020. Furthermore, profitability variables and ownership structure were tested using logistic regression at a 5% significance level. Findings from the research hypothesis suggest that profitability has a significant influence on the timeliness of reporting, while ownership structure has no significant influence on the timeliness of corporate financial reporting.
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 Alfian Misran Alia Rezki Amalia Alimuddin Alimuddin Alimuddin Alimuddin Allfina Mudasir 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 Arifuddin Arifuddin Arman, Rifqah Zakiyah Ashar, Ainun Wafiyah Ashar, Muhammad Asri Asri Asri Usman Asri Usman 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 Fisca Mawa' Pangraran 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 Irensa Femmy Irfana, Dana Irianto, Laode Wijaya Bagus Jamaluddin Majid Kadir, Khatmi Tamtami Nisa Kartini Kartini Kathleen Asyera Risakotta Khaerany, Rizky Khairiyah, Wirda Kusumawati, Andi Laba, Abdul Rakhman Labdhameirina, Endah Lande, Wise Laode Wijaya Bagus Irianto Latjompo, Sri Mulyani Lestari, Nurma Lidya Pratiwi Irfan Maasyitha Purnama Utami Maasyitha Purnama Utami Mahyuddin, Nurul Izzah Mashud, Mashud Masnia Masnia Masud, Anis Anshari Mauizhatul Hasanah Muis Maulida, Sri Middin, Muslianti Mochamad Rizky Damara 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 Nisma Ariskha Masdar Nisrinatul Nadhifa 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 Nurul Izzah 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