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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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Analysis of the Effect of the Implementation of Green Accounting and Environmental Performance on The Financial Performance In Manufacturing Companies Tri Pratiwi, Endang; Alimuddin, Alimuddin; Mediaty, Mediaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3670

Abstract

Green accounting is not just a tool for compliance with environmental regulations, but it can also serve as a strategy to improve a company's financial performance. This study aims to explore the effect of the application of green accounting and environmental performance on the financial performance of manufacturing companies. The population of this study is 91 manufacturing companies in the basic and chemical industry sub-sectors listed on the Indonesia Stock Exchange in 2019-2022. The purposive sampling technique was chosen in this study to determine a sample with a total of 9 companies that met the criteria. The data collection method was carried out in the form of a documentation study through the financial statements and sustainability reports of each company and analyzed using multiple linear regression analysis. The results were obtained that green accounting has a positive and significant effect on financial performance, while environmental performance has a negative and significant effect on financial performance. However, simultaneously, the green accounting variable and the environmental performance variable have a positive and significant effect on financial performance. Thus, companies that invest in environmentally friendly practices not only fulfill their social responsibilities, but also reap significant financial benefits.
The Contribution of Asset Optimization to Enhancing Educational Quality in Resource Management Institutions Agustina, Evelyna; Mediaty, Mediaty; Syamsuddin, Syamsuddin
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

This research aims to determine the effect of inventory, legal audit, assessment of state property, and supervision and control on optimizing asset utilization. The population in this study was all employees within the Ciliwung Cisadane River Region Center, namely 315 people. This sampling technique used purposive sampling. The primary criteria for determining the sample are 62 employees with related responsibilities and authority related to State Property. The samples in this research are 62. The types of data used in this research are primary and secondary. Data collection methods in this research are surveys and questionnaires. Data analysis in this study used multiple linear regression analysis using SPSS (Statistical Product and Service Solution) software for Windows. The research results show that inventory has a significant effect on optimizing asset utilization and has a positive relationship. Legal Audits significantly affect optimizing asset utilization and have a positive relationship. Valuation of State Property has a substantial effect on optimizing asset utilization and has a positive relationship. Supervision and Control considerably affect optimizing asset utilization and have a positive relationship.
Dampak Teknologi Blockchain pada Sistem Pengendalian Internal Perusahaan di Sektor Keuangan Sitti Jam'iah H.A; Gde Made Dwi Praditya Rahadi; Mediaty Mediaty; Damayanti Damayanti
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3774

Abstract

Teknologi blockchain telah muncul sebagai inovasi yang menjanjikan untuk meningkatkan sistem pengendalian internal perusahaan di sektor keuangan. Dengan karakteristiknya yang desentralisasi, transparan, dan aman, blockchain menawarkan berbagai manfaat, termasuk peningkatan transparansi, keamanan data, efisiensi operasional, dan penyediaan jejak audit yang tidak dapat diubah. Meskipun demikian, implementasi blockchain menghadapi tantangan signifikan seperti biaya tinggi, ketidakpastian regulasi, kompleksitas integrasi dengan sistem yang ada, dan masalah skalabilitas. Artikel ini mengeksplorasi dampak positif dan tantangan yang dihadapi dalam penerapan blockchain pada pengendalian internal perusahaan keuangan, serta menyarankan langkah-langkah strategis untuk mengoptimalkan potensi teknologi ini dalam mengelola risiko dan memastikan kepatuhan regulasi.
Analisis Efektivitas Sistem Informasi Pengendalian Internal dalam Pencegahan Fraud: Studi Kasus di Perusahaan Listrik Negara Ratna Ayu Damayanti; Mediaty Mediaty; Wa Ode Helda; Helda Nelvia; Hasbullah Hasbullah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3790

Abstract

Penelitian ini menganalisis efektivitas Sistem Informasi Pengendalian Internal (SIPI) dalam pencegahan kecurangan di Perusahaan Listrik Negara (P.T PLN). Menggunakan pendekatan studi kasus deskriptif kualitatif, data dikumpulkan melalui wawancara mendalam, observasi, dan analisis dokumen terkait implementasi dan operasi SIPI. Hasil penelitian menunjukkan bahwa SIPI efektif dalam mengurangi kasus fraud di PLN, terbukti dengan penurunan signifikan dalam jumlah kecurangan setelah penerapan sistem. SIPI menyediakan pemantauan dan pelaporan real-time yang mempercepat proses audit dan investigasi. Namun, beberapa tantangan seperti keterbatasan infrastruktur IT, resistensi terhadap perubahan, dan keterbatasan sumber daya manusia terampil perlu diatasi. Rekomendasi untuk meningkatkan efektivitas SIPI meliputi adopsi teknologi terbaru, peningkatan infrastruktur IT, pelatihan berkelanjutan, pembentukan tim khusus pengelolaan SIPI, dan evaluasi berkala terhadap sistem.
Peran Teknologi dalam Meningkatkan Keamanan dan Efisiensi Pengendalian Internal Sandra Jeanet Muntu; Andi Indrianti Ismunandar; Ratna Ayu Damayanti; Mediaty Mediaty
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3802

Abstract

Dalam era digital, teknologi telah menjadi elemen penting dalam berbagai aspek bisnis, termasuk pengendalian internal. Artikel ini membahas bagaimana penerapan teknologi dapat meningkatkan keamanan dan efisiensi pengendalian internal dalam organisasi. Teknologi memungkinkan otomatisasi proses, pemantauan dan pelaporan real-time, serta peningkatan keamanan data, yang semuanya berkontribusi pada pengendalian internal yang lebih efektif. Dengan implementasi yang tepat, teknologi tidak hanya membantu dalam mencegah dan mendeteksi kecurangan, tetapi juga memastikan kepatuhan terhadap regulasi dan meningkatkan efisiensi operasional. Artikel ini juga menyoroti langkah-langkah penting dalam mengimplementasikan teknologi pengendalian internal, seperti evaluasi kebutuhan, pelatihan, dan pemantauan berkelanjutan, untuk mencapai manfaat maksimal.
Analisis Rasio Kemandirian Pemerintah Kota Makassar Pada Periode Kedua Kepemimpinan Mohammad Rhamdan Pomanto Alfia Nur Umayrah; Muhlis Muhlis; Mediaty Mediaty; Darmayanti Darmayanti
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3988

Abstract

Penelitian ini bertujuan mengetahui rasio kemandirian pemerintah Kota Makassar Pada Periode Kedua Kepemimpinan Mohammad Rhamdan Pomanto. Hasil penelitian ini menunjukkan bahwa rasio Kemandirian Pemerintah Kota Makassar pada periode kedua kepemimpinan Mohammad Rhamdan Pomanto, secara umum dikatakan efektif.
Faktor-Faktor Penentu Optimalisasi Pemanfaatan Aset: Pendekatan Systematic Literature Review Evelyna Agustina; Mediaty Mediaty; Syamsuddin Syamsuddin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.5021

Abstract

Optimalisasi pemanfaatan aset merupakan elemen kunci dalam pengelolaan sumber daya organisasi yang efisien dan efektif. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor penentu yang mempengaruhi optimalisasi pemanfaatan aset melalui pendekatan Systematic Literature Review (SLR). Dengan menggunakan metode SLR, penelitian ini menganalisis berbagai studi yang relevan untuk mengungkap faktor-faktor utama yang berkontribusi pada pemanfaatan aset secara optimal dalam berbagai konteks organisasi. Hasil dari kajian ini menunjukkan bahwa ada beberapa faktor kritis yang mempengaruhi optimalisasi pemanfaatan aset, termasuk manajemen sumber daya, teknologi informasi, kebijakan organisasi, dan kemampuan strategis. Selain itu, kajian ini menemukan bahwa keterlibatan pemangku kepentingan dan penyesuaian dengan perkembangan teknologi juga menjadi aspek penting dalam meningkatkan efisiensi dan efektivitas pemanfaatan aset. Temuan ini memberikan pandangan yang komprehensif bagi praktisi dan akademisi tentang pentingnya strategi yang terintegrasi dan berkelanjutan dalam pengelolaan aset. Rekomendasi yang diberikan di akhir penelitian ini diharapkan dapat membantu organisasi dalam merancang dan mengimplementasikan kebijakan yang efektif untuk optimalisasi pemanfaatan aset, sehingga dapat meningkatkan daya saing dan kinerja secara keseluruhan.
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.
Profit Shifting Through Transfer Pricing: A Systematic Review on Its Influence on Corporate Tax Aggressiveness Mediaty, Mediaty; Usman, Asri; Ashar, Muhammad; Fitriani, Fitriani
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1962

Abstract

This article presents a systematic review of profit shifting practices through transfer pricing mechanisms and their impact on corporate tax aggressiveness. Transfer pricing, which involves setting prices for transactions between companies within a multinational business group, is often used to shift profits from high-tax jurisdictions to low-tax jurisdictions. This study uses the Systematic Literature Review (SLR) methodology. The results show that common strategies used include price manipulation of intangible assets, utilization of tax havens, thin capitalization, and price engineering of goods and services between group entities. Weak and non-standardized transfer pricing policies encourage increased corporate tax aggressiveness, especially in jurisdictions with limited fiscal oversight. On the other hand, the effectiveness of tax authorities in controlling profit shifting practices is greatly influenced by institutional capacity, cross-country data transparency, and international tax policy harmonization. These findings emphasize the importance of reforming global tax policies that are fairer, more transparent, and more integrated. This study is expected to provide theoretical and practical contributions for policymakers in formulating effective transfer pricing regulations to combat tax avoidance by multinational companies.
AI: The South Kalimantan Provincial Government's Perspective on Government Internal Audit Hardy, Enny; Mediaty, Mediaty; Arifuddin, Arifuddin; Tegar Wicaksana, Dimas; Maulida, Sri
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/hnnh8b20

Abstract

The effectiveness and efficiency of internal government monitoring could be greatly improved by the development of artificial intelligence (AI). Nonetheless, the adoption of AI is greatly impacted by human attitudes and intentions. Investigating the effects of the General Attitudes Toward AI Scale (GAAIS) on the Government Internal Audit (APIP) BPKP and Inspectorate's Intention to Use (ITU) AI is the aim of this study. The government's internal control system was surveyed using a quantitative methodology. Surveys evaluating GAAIS and ITU AI were used to gather data. To investigate the relationship between variables, data analysis was conducted using basic linear regression utilizing the (SPSS) software. Examining the general attitude of APIP toward the intention to utilize AI (GAAIS) is the innovative aspect of this study. The findings demonstrated that GAAIS significantly and favorably impacted AI ITU. This suggests that the apparatus's intention to use AI increases with its good attitude toward it. Perceived utility and usability are the main determinants of ITU, although fear of AI serves as a barrier that can be overcome with socialization and training. 
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