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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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The Impact of Profitability, Corporate Size, and Public Ownership on the Disclosure of Sustainability Reports Listed in Indonesia Mediaty, Mediaty; Pratiwi, Nurfadilah
Formosa Journal of Science and Technology 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/fjst.v2i12.7262

Abstract

This research seeks to explore the impact of profitability, company size, and public ownership on the disclosure of sustainability reports. Employing a quantitative research approach, the study utilizes secondary data sourced from the official Indonesia Stock Exchange (IDX) website. The collected data is then analyzed using the SPSS tool. The research focuses on companies listed in LQ-45 on the IDX during the period 2020-2022, with purposive sampling as the chosen method. The findings of this study reveal the following: (1) Profitability does not exert a significant negative influence on sustainability report disclosure for PT Antam Tbk, PT Perusahaan Gas Negara Tbk, and PT Vale Tbk; (2) Company size demonstrates a significant positive impact on sustainability report disclosure for PT Antam Tbk, PT Perusahaan Gas Negara Tbk, and PT Vale Tbk; (3) Public ownership exhibits a significant negative effect on sustainability report disclosure for PT Antam Tbk, PT Perusahaan Gas Negara Tbk, and PT Vale Tbk.
The Differences in the Influence of Fundamental Analysis on Stock Returns Between Mining Sector and Consumer Goods Sector Mediaty, Mediaty; Habbe, Hamid; Sibulo, Rury Novita
Formosa Journal of Applied Sciences 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/fjas.v2i12.7194

Abstract

This study explores variations in the fundamental factors impacting stock returns by focusing on two sectors: the mining sector and the consumer goods sector. The financial metrics analyzed include Price Earning Ratio (PER), Return on Assets (ROA), and Earning Per Share (EPS). The sample comprises the financial reports from 2018 to 2022 for 12 companies, evenly split between 6 mining sector companies and 6 consumer goods sector companies listed on the LQ45 of the Indonesian Stock Exchange. The findings reveal dissimilar effects of financial analysis on stock returns in the mining and consumer goods sectors. In the mining sector, the combined influence of PER, ROA, and EPS is positive but insignificant on stock returns. Conversely, in the consumer goods sector, PER exhibits a positive and significant impact, ROA shows a negative and insignificant effect, and EPS has a positive yet insignificant effect.
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.
Moderasi Sales Growth terhadap Penghindaran Pajak di Perusahaan Sektor Energi Mediaty, Mediaty; Usman, Asri; Khaerany, Rizky; Arman, Rifqah Zakiyah; Tandilino, Charles
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5196

Abstract

In management accounting practice, companies have the ability to choose accounting policies to improve the company's financial performance. Some schemes transfer pricing between affiliates and profit management using discretionary accrual methods. Both of these practices are used to optimize post-tax profits. The study aims to analyze the impact of transfer pricing and profit management moderated by sales growth on tax avoidance practices of energy sector companies listed on the Indonesian Stock Exchange. The research method used is a descriptive method with data analysis techniques i.e. moderated regression analysis using purposive sampling so that the number of samples used is 43 companies registered on Indonesia Stock Exchange in the period 2021-2023. In this study it was found that sales growth reinforces the negative influence of transfer pricing on tax avoidance practices. The next research finds that sales growth does not moderate the influence of profit management on tax avoidance practices carried out by companies. Moreover, without sales growth moderation, transfer pricing and profit management have no significant influence on tax avoidance practices.
THE EFFECT OF FINANCIAL ACCOUNTING SYSTEM AND PUBLIC SERVICE MOTIVATION ON THE LOCAL GOVERNMENT PERFORMANCE Amir, Baso; Mediaty, Mediaty; Kusumawati, Andi; Darmawati, Darmawati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1958

Abstract

AbstractThis study aims to test and analyze the effect of regional financial accounting systems and public service motivation on local government performance. This study used primary data through survey method by distributing questionnaires to 40 SKPD within the scope of the Makassar city government. The entire population of this study was a research sample. The collected data was then analyzed using multiple linear regression analysis with the help of SPSS version 23. The results of this study show that the regional financial accounting system and public service motivation can have a positive and significant influence on the performance of local governments. The findings of this study indicate that the better the regional financial accounting system applied, the more understanding the PPK understands about the procedures, it will improve the performance of local governments, and the higher the motivation of public services possessed in each public sector employee, it will improve the performance of local governmentsKeywords: financial accounting system; public service motivation; local government performance. AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem akuntansi keuangan daerah dan motivasi pelayanan publik terhadap kinerja pemerintah daerah. Penelitian ini menggunakan data primer melalui metode survei dengan menyebarkan kuesioner kepada 40 SKPD di lingkup pemerintah kota Makassar. Seluruh populasi dari penelitian ini menjadi sampel penelitian. Data yang terkumpul kemudian dianalisis dengan menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 23. Hasil penelitian ini menunjukkan bahwa sistem akuntansi keuangan daerah dan motivasi pelayanan publik dapat memberikan pengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Temuan penelitian ini menunjukkan bahwa semakin baik sistem akuntansi keuangan daerah yang diterapkan, semakin paham PPK tentang prosedur maka akan meningkatkan kinerja pemerintah daerah, dan semakin tinggi motivasi pelayanan publik yang dimiliki dalam diri setiap pegawai sektor publik maka akan meningkatkan kinerja pemerintah daerah.Kata kunci: sistem akuntansi keuangan; motivasi pelayanan publik; kinerja pemerintah daerah.
Effect of Working Capital Turnover and Turnover Receivables on Company Profitability Food and Beverage Sector Manufacturing Registered on the Indonesia Stock Exchange Mediaty, Mediaty; Rachmatullah, Muhammad; Habbe, Abdul Hamid
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 1 No. 11 (2023): Desember 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v1i11.7277

Abstract

This study aims to accomplish three primary objectives: firstly, to assess the impact of partial working capital turnover on profitability; secondly, to examine the influence of partial loan turnover on profitability; and thirdly, to investigate the combined effect of working capital turnover and loan turnover on profitability. The variables under scrutiny include profitability, denoted as the dependent variable (Y), measured through return on assets, and independent variables (X) comprising working capital turnover and receivables turnover. The research is conducted on the population of all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, with a sample of 17 companies selected over a 3-year period using a saturated sampling technique. Data collection involves the utilization of documentation techniques. Analysis entails classic assumption testing, multiple linear regression analysis, coefficient of determination testing, t-tests, and F-tests, facilitated by SPSS software. The findings indicate that, overall, working capital turnover and receivables turnover do not collectively exert a significant impact on profitability. Additionally, the study reveals that partial working capital turnover, when examined in isolation, and partial receivables turnover do not individually exhibit a significant effect on profitability.
Effect of Transfer Pricing, Profitability, and Leverage on Tax Avoidance Mediaty, Mediaty; Habbe, Abdul Hamid; Awaluddin, Muhammad Rafly
Advances In Social Humanities Research Vol. 2 No. 2 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i2.144

Abstract

The purpose of this study is to improve the learning outcomes of students in mathematics subjects on the material of building curved side space through the Jigzaw cooperative learning model in grade IX SMP Negeri 3 Kesugihan Cilacap Regency. One of the efforts to improve learning outcomes is through the learning process using the Jigzaw cooperative learning model. The method used is the Kemmis and Mc Taggart model Classroom Action Research methods which consist of two cycles. This research was conducted from September 2020 to October 2020 in class IX-A SMP Negeri 3 Kesugihn Kab. Cilacap. The indicators of learning outcomes achieved in siculus I are the completeness of student learning reaching 71.8% with an average value of 71.8 and in cycle II the completeness of student learning reaches 100% with an average value of 96.61. This is supported by the average value of student activity which always increases in each cycle, namely in cycle I it reaches 71.8% and cycle II reaches 100%. Thus, it can be concluded that Jigzaw's cooperative learning model can improve student learning outcomes on the material to build curved side spaces
World Controversy: Water Sustainability In An Environmental Accounting Perspective Mediaty, Mediaty; Rante, Matrik Irama; Habbe, Abdul Hamid
Advances In Social Humanities Research Vol. 2 No. 4 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i4.224

Abstract

Social and environmental concerns have emerged as globally compelling topics, necessitating attention from all stakeholders due to their significant impact on human life. Sustainable global economic development is intricately tied to the Triple Bottom Line concept, emphasizing Profit, People, and Planet. Among critical natural resources, water resources play a central role across various economic sectors, especially amidst escalating global water scarcity and degradation challenges. While research in this area has evolved significantly, many studies remain limited in scope, focusing on specific processes or regions and failing to provide comprehensive insights into water usage across different sectors. Building upon previous research, this study employs a Systematic Literature Review (SLR) method from 2019 to 2023 to understand trends and progress in water sustainability accounting research. Through the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) method, 23 relevant articles were identified and analyzed from various publishers such as Elsevier, Emerald, MDPI, and others. The findings reveal a diverse distribution of articles across publishers, with Elsevier being the most frequently utilized. This study contributes to the literature by offering insights into recent trends and areas of focus in water sustainability accounting research, informing future research directions and policy-making efforts to address social, environmental, and economic challenges effectively.  
Implementation Of The Use Of AIS On MSMEs In Facing The Industrial Revolution 4.0 Almira, Rahma; Depi, Sri; Pontoh, Grace Theresia; Mediaty, Mediaty
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7884

Abstract

The existence of an Accounting Information System (SIA) in a Micro, Small and Medium Enterprise (MSME) is useful for compiling reports needed by MSMEs to produce efficient and valid reports. Seeing this phenomenon, in this article the researcher intends to find out more about how to implement an Accounting Information System (AIS) in the era of the industrial revolution 4.0 in MSMEs. The method used in this research is the Systematic Literature Review (SLR) which examines previous studies. The data analysis used in this study was in the form of 20 selected articles from 2017-2022 in the Google Scholar and Elsevier databases. Based on the results of the study, it was found that there are five important roles of accounting information systems in digital form that play a role in improving the performance of MSMEs, including (1) organizational performance, (2) customer service, (3) reporting on buying and selling transaction activities, (4) improvement financial reporting, and (5) Performance improvement related to decision making for all parties with authority. The limitations in this study are the lack of international articles that discuss related topics and the limited international articles that make SMEs the object of research.
Strategic Planning with Comprehensive Budgeting to Optimize Management Control in the MSME Sector Post-Pandemic: A Literature Review Mediaty, Mediaty; Usman, Asri; Paembonan, Aunneke Julisda; Ilham, Zuhalwah Yuliah; Namra, Namra
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2. (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2..12961

Abstract

This study aims to analyze the application of strategic planning with a comprehensive budgeting approach in optimizing management control in Micro, Small, and Medium Enterprises (MSMEs) during the post-pandemic recovery period. By synthesizing various recent studies, this study identifies the main factors that influence the effectiveness of integrated budgeting as well as the challenges faced by MSMEs in aligning strategies and control mechanisms. This study uses the Systematic Literature Review (SLR) method with data sources obtained through Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, and ProQuest, resulting in 40 reputable journals published in 2021–2025 that are relevant to the research topic. The findings show that strategic planning and comprehensive budgeting play an important role in improving decision-making, accountability, and the managerial performance of MSMEs. However, its success is greatly influenced by leadership commitment, managerial competence, digital readiness, and government policy support. The main challenges faced by MSMEs include financial constraints, low managerial literacy, and inadequate technological infrastructure, which hinder the integration of planning, budgeting, and control. This study implies the need for government support through policies and programs to increase the capacity of MSMEs to strengthen strategic financial management. For MSME actors, the integration of strategic planning and comprehensive budgeting can be a means to achieve efficiency, resilience, and sustainable business growth in the post-pandemic era. This study offers a new perspective on the relationship between strategic planning, comprehensive budgeting, and management control in the MSME sector, highlighting their synergy as drivers of organizational recovery and sustainability.
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