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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 Pengelolaan Barang Milik Daerah dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Bulukumba Sari, Suci Rahma; Mediaty, Mediaty; Sari Saudi, Nur Dwiana
Action Research Literate Vol. 7 No. 9 (2023): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v7i9.149

Abstract

Otonomi daerah adalah hak, wewenang dan kewajiban daerah otonom untuk mengatur dan mengurus  urusan pemerintahan daerah tersebut serta kepentingan masyarakat setempat sesuai dengan ketentuan peraturan perundang-undangan. Penelitian ini bertujuan mengetahui prosedur pengelolaan barang milik daerah dan kontribusi pemanfaatan sewa barang milik daerah terhadap pendapatan asli daerah Kabupaten Bulukumba. Penelitian ini menggunakan pendekatan kualitatif dan kuantitatif. pendekatan kualitatif dilakukan dengan menggunakan analisis naratif dengan cara interaktif dari miles dan huberman dan untuk pendekatan kuantitatif menggunakan analisis kontribusi. Hasil penelitian menunjukkan proses pengelolaan barang milik daerah sudah sesuai peraturan yang berlaku yaitu Permendagri No. 19 Tahun 2016 akan tetapi belum sepenuhnya berjalan dengan baik hal ini ditunjukkan pada pemanfaatan dan penatausahaan Barang Milik Daerah Kabupaten Bulukumba. Sedangkan kontribusi pemanfaatan sewa barang milik daerah terhadap pendaptan asli daerah memiliki kriteria sangat kurang yaitu berada jauh dibawah 50%  dari tahun 2018-2022 denga nilai Tahun 2018 sebesar 0,28%, Tahun 2019 sebesar 0,26%, Tahun 2020 sebesar 0,31%, Tahun 2021 sebesar 0,42% dan pada Tahun 2022 sebesar 0,39% dengan nilai rata-rata sebesar 0,33%. Meskipun begitu kontribusi pemanfaatan Barang Milik Daerah Terhadap Pendapatan Asli Daerah terus mengalami pertumbuhan dari tahun 2018-2022.
Building Fiscal Awareness among Thai High School Students: A Participatory Action Research Experience Mediaty, Mediaty; Mas’ud, Anis Anshari; Idrawahyuni, Idrawahyuni; Rayyani, Wa Ode; Nurhalija, Nurhalija; Nurwazaila, Nurwazaila; Yusuf , Yusfi Tsabita Nanda; Farman, Safril; Lestari, Nurma
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1561

Abstract

This study addresses the limited fiscal awareness among high school students and explores how a participatory approach can foster a better understanding of public budgeting concepts. A one-day community service program was conducted on May 17, 2025, at Sangkhom Islam Wittaya School, Hatyai, Thailand, involving 27 students and several teachers. The program was facilitated by four lecturers and four students from three universities in South Sulawesi, Indonesia: Hasanuddin University, West Sulawesi University, and Muhammadiyah University of Makassar. Using a modified Participatory Action Research (PAR) approach as the educational method, the activity was structured into planning, action, and reflection stages, incorporating interactive workshops, group discussions, and simulated budget allocation exercises. Data were collected through facilitator observations, student responses, and feedback. Findings indicate that students demonstrated an increased understanding of how public resources are managed and the importance of fiscal transparency. This article concludes that experiential and collaborative methods such as PAR are effective in fostering fiscal awareness among youth.
Enhancing Managerial Decision-Making Quality through Activity-Based Costing: An Economic Perspective Usman, Asri; Mediaty, Mediaty; Latjompo, Sri Mulyani; Rasak, Abdul; Azizah, Andi Nurul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9464

Abstract

This study aims to analyse the contribution of Activity-Based Costing (ABC) to improving the quality of managerial decision-making, particularly within the manufacturing and service sectors. A systematic literature review (SLR) approach was employed, drawing data from databases such as Scopus, ScienceDirect, and Google Scholar, and focusing on publications from 2018 to 2025. Through a gradual selection process, 23 relevant articles were identified. The findings indicate that ABC effectively reduces cost distortions—such as under costing by up to 491%—enhances operational efficiency, and supports strategic decisions in areas such as pricing and cost control, leading to profitability improvements of up to 20–30% across various sectors. The study suggests that governments should support ABC adoption in small and medium-sized enterprises (SMEs) through subsidy policies and digitalisation initiatives. For businesses, the implementation of ABC can foster competitiveness and innovation, thereby strengthening the local economy through more accurate and data-driven decision-making. This research contributes new insights by integrating ABC into the context of Industry 4.0, highlighting the potential of technologies such as artificial intelligence (AI) to address traditional challenges, including resistance to change and reliance on manual data processing.
THE INFLUENCE OF CORPORATE GOVERNANCE, OWNERSHIP STRUCTURE ON COMPANY VALUE WITH COMPANY SIZE AS MODERATION VARIABEL ( Rahim, Ilham; Mediaty, Mediaty; Damayanti, R. A. Damayanti
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 2 (2018): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v2i2.176

Abstract

The research aimed at investigating the influence of the corporate governance (size of board ofdirectors, proportion of independent of board of commissioners as proxy), ownership structure(managerial ownership, foreign ownership as proxy) on the company value, and finding out theinfluence of the company size moderation in relation to the corporate governance, ownershipstructure on the company value. The research population was all manufacturing companies registered in Indonesia StockExchange (ISE) as many as 143 companies. Samples were taken using the purposive samplingtechnique by the criteria determined. The samples obtained were as many as 96 companiesduring the observation period of 3 years. The data were analyzed using the multiple linearregression analysis and Moderated Regression Analysis (MRA). The research result indicates that the size of board of directors has the significant andpositive influence on the company value, the proportion of independent board of commissionersdoes not have the significant effect on the company value, the managerial ownership does nothave the significant impact on the company value, the foreign ownership has the significant andpositive influence on the company value. The research indicates the empirical evidence that thecompany size moderates the corporate governance on the company value, whereas the companysize can not moderate the ownership structure on the company value.
ESENSI AKUNTANSI LINGKUNGAN DALAM KEBERLANJUTAN PERUSAHAAN Wahyuni, Idra; Alimuddin, Alimuddin; Habbe, Hamid; Mediaty, Mediaty
Jurnal Ilmiah Akuntansi Manajemen Vol. 3 No. 2 (2020): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v3i2.646

Abstract

Dalam rangka pencapaian laba, perusahaan sebagai salah satu entitas terkadang mengorbankan aspek sosial dan lingkungannya. Dimana dampak tanggung jawab sosial dan lingkungan dari kegiatan operasi perusahaan tidak terbatas pada investor, yaitu memberikan pengembalian yang maksimal kepada investor. Kepentingan publik dan lingkungan juga perlu mendapat perhatian perusahaan sebagai dukungan atas operasi perusahaan. Pelestarian lingkungan di samping bermanfaat bagi masyarakat di sekitar juga bermanfaat bagi perusahaan khususnya perusahaan yang memanfaatkan lingkungan dan mendapatkan keuntungan dari lingkungannya. Urgensi akuntansi lingkungan sebagai bentuk tanggung jawab perusahaan dalam pengelolaan lingkungan adalah sebagai suatu sistem informasi akuntansi yang menyediakan informasi mengenai aspek lingkungan. Hal ini dimaksudkan agar pihak manajemen dapat meningkatkan kinerja lingkungan sekaligus kinerja keuangannya yang secara tidak langsung akan berdampak pada keberlanjutan perusahaan di masa yang akan datang.
Meningkatkan Efisiensi Penatausahaan Belanja Daerah di Kabupaten Pangkajene Kepulauan Dharsana, Muhammad Try; Nirwana, Nirwana; Mediaty, Mediaty; Rasyid, Syarifuddin; Rura, Yohanis; Nagu, Nadhirah; Mahyuddin, Nurul Izzah; Syarif, Muh. Nur Irfan
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i2.2425

Abstract

Purpose: This community service activity aims to improve the ability of revenue treasurers to manage regional expenditure in Pangkep Regency. Methodology/approach: The research method used in the implementation of this community service activity is the primary approach. This approach allows active cooperation between the service team and the parties involved, such as the revenue treasurer and local government, in designing, implementing, and evaluating the changes needed in local financial management. Results/findings: The outcomes of this service activity clearly showed a significant improvement in the treasurer's ability to manage local finances, as well as the overall local financial management process. Limitation: The research steps, including Initial Assessment, Joint Planning, Action Implementation, Monitoring and Evaluation, Reflection and Improvement, and Dissemination of Results, helped ensure the success of this program. Contribution: This activity provides recommendations that have the potential to maintain and improve the ability of revenue treasurers in the future, with benefits that include increased efficiency and transparency in local financial governance, as well as more optimal contribution to the goal of practical regional autonomy.
Corporate Social Responsibility: A Social And Spiritual Perspective Fitriadi, Fitriadi; Alimuddin, Alimuddin; Mediaty, Mediaty
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10605

Abstract

This research comprehensively discusses social responsibility from social and spiritual perspectives. Using a systematic literature review, the research examines the role of social responsibility in social and spiritual aspects. This paper is the first to discuss CSR from two perspectives simultaneously. The research results show that the integration of social and spiritual values in business practices within companies can encourage greater social responsibility and contribute to community welfare, enhance the company's reputation, create a positive corporate culture, and build strong relationships with stakeholders. This research is expected to serve as literature for companies in conducting their business without neglecting social interests by using a spiritual approach in their management.
The Effect of the Level of Disclosure of Islamic Corporate Governance on Financial Performance at Indonesian Sharia Banks Mediaty, Mediaty; Mustakim, Mustakim; Mas'ud, Anis Anshari; Muhammad, Gazali; Made, Sutinah
Islamic Research Vol 7 No 1 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i1.226

Abstract

The aim of this study was to analyze the effect of Islamic Corporate Governance Disclosure on financial performance in Indonesia. This disclosure encompasses various dimensions, including the board of directors, Sharia supervisory board, board committee, internal control, internal audit, and risk audit. The disclosure of Islamic Corporate Governance is crucial as it offers insights into how the financial performance of Islamic banks is managed, identifies the responsible managers, and outlines the steps taken in the management process. This research adopts an explanatory approach. The data utilized consists of secondary data spanning 2012 to 2020, gathered from 12 periodically selected Islamic commercial banks in Indonesia. The analysis method employed is content analysis, which derives disclosure values based on survey results. The results of this research contribute to the space and realm of knowledge development, particularly in relation to the advancement of theories or concepts regarding Islamic values in the implementation of Sharia banking activities.
Analysis of Investor Motivation to Buy GOTO and BUKA Shares Mediaty, Mediaty; Habbe, Abdul Hamid; Darwis, Andi Mujahid
Journal of Management Economic and Financial Vol. 2 No. 1 (2024): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v2i1.27

Abstract

This study aims to determine the motivation of investors to buy shares in Gojek Tokopedia (GOTO) and Bukalapak (BUKA) companies. Investment motivation is a state in a person's personality that encourages the individual's desire to carry out certain activities to invest. In this study, a descriptive type of research is used which is one of the qualitative methods with the aim of the social situation to be studied. The data collection method used in this research is the Documentation technique. This research uses the literature study method, with the research objective of analyzing the motivation of investors to buy BUKA and GOTO shares. The result of this study is that although the profit generated by GOTO from 2022 to 2023 has decreased, GOTO investors continue to increase. This is due to GOTO shares which recently made it into the large cap list in the FTSE Global Asia Pacific series index (effective closing March 17, 2023) and the MSCI index (effective June 1, 2023). that is, GOTO companies have good fundamental movements and liquidity. Investor motivation in Bukalapak is quite high as evidenced by the increase in share price triggered by many investors.
Implementation of Activity-Based Costing to Improve Profitability Parindingan, Frivaldo Yesbarianus; Fathirah, Dian; Usman, Asri; Mediaty, Mediaty
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12391

Abstract

This study aims to analyze the application of Activity Based Costing (ABC) to improve the efficiency of cost management in the manufacturing, service, and SME sectors. A literature study was conducted using the field charting method on 21 articles published between 2012-2020. This process identified the advantages of ABC over conventional methods in avoiding cost distortions and providing accurate data for budgeting. The research examined the characteristics of activities in various categories of companies, finding that Unit and Product Level Activity are more commonly applied than Batch and Facility Level Activity. The results show the flexibility of ABC in adjusting the scale of operations, resulting in significant benefits in cost control and resource optimization, thus providing positive implications for business efficiency across sectors.
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