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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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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. 
Multi-Stakeholder Perceptions of the South Kalimantan Local Government Internal Control System Novriyandana, Rifqi; Arifuddin, Arifuddin; Mediaty, Mediaty; Fahlevi, Reja; Maulida, Sri; Rijal, Muhammad
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/ctkzkx03

Abstract

This study aims to identify the perceptions of multi-stakeholders (internal, external, and expert). Internal perceptions are those held by civil servants within the South Kalimantan Regional Government. The sources of external perceptions include the community, suppliers, journalists, and other stakeholders in South Kalimantan. Expert perceptions are drawn from retirees, members of the police, prosecutors, and other relevant individuals within the South Kalimantan Regional Government. The data analysis technique uses thematic analysis with phenomenological analysis techniques. Based on the analysis, the internal control system in the South Kalimantan Regional Government has shown positive developments, especially in the aspects of employee integrity, simplification of procedures, and utilization of technology. However, some areas require improvement, such as budget transparency, public awareness of complaint mechanisms, and strengthening interactive communication. In addition, there is still a lack of efficiency in providing services. The positive perceptions of internal, external, and expert stakeholders on integrity and service procedures show that the involvement of various stakeholders can improve the quality of internal control. Local governments must expand service digitization as a whole to increase efficiency and reduce opportunities for corruption. In addition, local governments also need to develop interactive methods such as hands-on training, discussion forums, and social media-based campaigns.
Isu Mengenai Pengembangan Kompetensi Akuntan Mediaty, Mediaty; Aini Indrijawati; Maasyitha Purnama Utami; Siradja, Andi Aschayani; 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.
PAHAM MODERNISASI TERHADAP ASUMSI TEORITIS INDIVIDUALISME DALAM AKUNTANSI SOSIAL Zulaeha, Sitti; Alimuddin, Alimuddin; Habbe, Abdul Hamid; Mediaty, Mediaty
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.210

Abstract

This article uses a qualitative method, which aims to understand the phenomenon of research subjects by exploring the meaning of individuals or groups on the problem of modernization understanding of the theoretical assumptions of individualism in social accounting. Using the approach of the Hofstede Dimension Paradigm (1980), which identifies "cultural patterns or dimensions that influence people's behavior in significant ways" (Arasaratnam, 2011, p. 45). Several studies have begun to pay attention to the influence of interactions between culture, politics, and the national economy with the process of changing accounting practices in one country. Various studies are trying to uncover the relationship between national culture and organizational culture, with the disclosure of corporate accounting as in Gray, 1988; Perera, 1989; Gibbins et al, 1990 (Sudarwan, 1994). And Hofstede's cultural value dimension is widely used in several fields such as accounting management, auditing, financial accounting, and accounting standards (Noravesh, et al 2007). But, continued Noravesh, et al. (2007), these studies only develop theoretical views and do not develop empirical and systematic research on cultural relations and accounting. So it can be said that there is only the understanding of individualism in social accounting. Because of the culture of a group of people who consider themselves only individualism and not collectivism.
EXPLORATION OF THE INFLUENCE OF INTERNAL FACTORS OF TAXPAYERS ON TAX COMPLIANCE (CASE STUDY OF SELAYAR REGENCY) Mediaty, Mediaty; Faqiha, A Nadya Nurul; Sari, Indira Puspita
Journal of Entrepreneur, Business and Management Vol 3, No 1 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i1.186

Abstract

This study aims to analyze the influence of taxpayer awareness, knowledge, and religiosity on taxpayer compliance in Selayar Regency. A quantitative method was used in this study, by collecting data through a questionnaire on 200 respondents who were individual taxpayers. The results of the study show that partially or simultaneously, the three independent variables have a positive and significant influence on taxpayer compliance. This research provides a practical contribution for tax authorities in designing strategic policies to improve tax compliance based on public awareness, knowledge, and religious values.Keywords: Tax Awareness, Tax Knowledge, Religiosity, Taxpayer Compliance
Artificial Intelligence (AI) on Accountant Behavior and Ethical Decision Making: Systematic Review on Behavioral Accounting Research Nordiansyah, Muhammad; Arifuddin, Arifuddin; Mediaty, Mediaty
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.217

Abstract

The advancement of Artificial Intelligence (AI) has significantly transformed accounting practices by automating routine tasks, enhancing anomaly detection, and influencing professional decision-making processes. This transformation is not purely technical; it introduces critical ethical challenges, including algorithmic bias and shifts in professional identity among accountants. This study aims to evaluate the impact of AI on accountants’ behavior, ethical reasoning, and decision-making within the framework of Behavioral Accounting Research (BAR). A combined method of Systematic Literature Review (SLR) and bibliometric analysis was employed, reviewing 47 selected articles from the Scopus database between 2015 and 2025. The findings reveal that AI affects three major dimensions of accountant behavior: cognitive bias due to overreliance on AI recommendations, a decline in professional skepticism, and an identity shift from traditional accounting roles to AI interpreters. Bibliometric analysis identified six key thematic clusters, including AI literacy, accounting education, technology adoption, AI-driven auditing, and ethical implications in digital accounting practice. Keyword co-occurrence visualization further highlights ethics, trust in AI, and algorithmic bias as central topics in current accounting discourse. The main findings indicate that the adoption of AI is shaped by users’ technological readiness, trust in AI systems, and awareness of ethical risks. Furthermore, the study emphasizes the importance of integrating both technological and ethical literacy into accounting education curricula. The implication of this research is the need to develop new theoretical models that combine behavioral ethics with human–AI interaction to ensure responsible and ethically grounded AI adoption in the accounting profession.
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