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All Journal Jurnal Manajemen Terapan dan Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL PENDIDIKAN TAMBUSAI Abditani : Jurnal Pengabdian Masyarakat Jambura Equilibrium Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Ilmiah Edunomika (JIE) Jurnal Manajemen Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Equity: Jurnal Akuntansi International Journal of Health, Economics, and Social Sciences (IJHESS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Tourism Economics and Policy Jurnal Kolaboratif Sains Terbuka Journal of Economics and Business International Journal of Science and Society (IJSOC) Journal of Financial and Behavioural Accounting Journal Of World Science JAB (Jurnal Akuntansi dan Bisnis) Balance : Jurnal Akuntansi dan Manajemen Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance, Taxation, and Auditing Transformasi: Journal of Economics and Business Management Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Jurnal Akuntansi Manado (JAIM) Arthatama Research Horizon JAKBS Journal of Economics and Management Scienties Journal of Entrepreneurial and Business Diversity JEBD Jurnal Ekonomi Bisnis Antartika Jurnal Media Akademik (JMA) Adpebi Science Series International Journal of Economics, Management and Accounting GoodWill Journal of Economics, Management, and Accounting Jurnal Nusa Manajemen Sriwijaya Accounting Community Services Economic and Business Horizon Arthatama: Journal of Business Management and Accounting
Muhammad Din
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Intrinsic Value of Family Temple Construction in Kasimbar Sub-District Angriana T Winter; Chalarce Totanan; Rahma Masdar; Muhammad Din; Ni Made Suwitri Parwati; Betty
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/7q122g89

Abstract

This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.
DETERMINING USER SATISFACTION REGIONAL GOVERNMENT INFORMATION SYSTEM (SIPD) USING EUCS MODEL IN REGIONAL FINANCIAL MANAGEMENT Mukhtar, Abdul Hakim; Muhammad Din; Rahayu Indriasari; Erwinsyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.701-715

Abstract

This study aims to examine the factors influencing user satisfaction with the Regional Government Information System (SIPD) in Central Sulawesi Province using the End-User Computing Satisfaction (EUCS) model. This quantitative study employed a causal explanatory design with purposive sampling, involving 80 respondents consisting of Heads of Finance Subdivision and SIPD Operators from 40 Regional Device Organizations (OPD). Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with WarpPLS software. The results indicate that accuracy, ease of use, timeliness, and IT infrastructure have a significant positive effect on user satisfaction, while content, format, and privacy and security have positive but non-significant effects. These findings emphasize the importance of accurate information, user-friendly systems, timely data presentation, and robust technological infrastructure in enhancing SIPD user satisfaction. This study contributes to the development of information system quality theory and offers practical implications for local governments to improve financial governance through infrastructure strengthening and continuous content enhancement.
Penguatan Tata Kelola Keuangan Desa melalui Pelatihan Penyusunan Laporan Keuangan Betty, Betty; Din, Muhammad; Masdar, Rahma; Furqan, Andi Chairil; Usman, Rudy; Wahyuni, Sri; Hakim, Abdul; Marlon, Marlon
Jurnal Abdidas Vol. 6 No. 6 (2025): Desember
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i6.1218

Abstract

Pengelolaan keuangan desa yang akuntabel masih menjadi tantangan di berbagai desa, termasuk Desa Lukpanenteng, akibat keterbatasan pemahaman akuntansi dan regulasi pengelolaan keuangan. Kegiatan ini bertujuan meningkatkan kapasitas aparatur desa dalam menyusun laporan keuangan sesuai standar yang berlaku. Metode pelaksanaan mencakup pelatihan intensif mengenai prinsip akuntansi pemerintahan serta pendampingan teknis dalam praktik penyusunan laporan keuangan. Selain itu, dilakukan evaluasi berkelanjutan untuk menilai peningkatan kemampuan peserta. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman terkait siklus akuntansi, pengklasifikasian transaksi, serta penerapan sistem pencatatan yang lebih terstruktur; kemampuan mereka dalam menyusun laporan keuangan desa juga meningkat secara signifikan; dan aparatur desa mampu mengaplikasikan regulasi yang relevan secara lebih tepat dalam proses pelaporan. Kegiatan ini menyimpulkan bahwa peningkatan kapasitas melalui pelatihan dan pendampingan mampu memperkuat tata kelola keuangan desa secara akuntabel dan transparan
The Role of the "Taro Ada Taro Gau" Philosophy for Bugis Accountants PATTAWE, Abdul; DIN, Muhammad; JURANA, Jurana; HABIBA , Nurainun
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i6.1660

Abstract

The philosophy of "taro ada taro gau" (determine words, determine actions) is part of Bugis culture. This philosophy is widely held by Bugis people in various professions. This also applies to Bugis accountants. This study aims to deeply understand and interpret the meaning of the "taro ada taro gau" philosophy for Bugis accountants in carrying out their profession. This study uses an interpretive paradigm with a transcendental phenomenological approach. Data collection was conducted through interviews, observation, and documentation to achieve the research objectives. The results of this study identified three research findings: 1) taro ada taro gau represents a consistent identity in interactions; 2) taro ada taro gau as self-reputation; 3) taro ada taro gau as a moral foundation.
THE MODERATION ROLE OF INVENTORY MANAGEMENT INFORMATION SYSTEM IN HUMAN RESOURCE COMPETENCE ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS: EVIDENCE FROM 40 REGIONAL GOVERNMENT AGENCIES IN CENTRAL SULAWESI PROVINCE Ahmad Azhami; Rahma Masdar; Muhammad Din; Betty; Muhammad Ikbal Abdullah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4166

Abstract

The importance of measuring the quality of government financial reports by reviewing human resource competencies and the use of inventory management technology in moderating their relationship is the objective of this study. By distributing questionnaires to 40 regional agencies in the Central Sulawesi Provincial Government, to parties directly involved in the operation of financial reports and inventory systems, through purposive sampling, a total of 114 research respondents were tested. The findings reveal that, directly, the relationship between human resource competence and the quality of financial reports is crucial, so that the ability, knowledge, and understanding of reporting preparation are very necessary, with a significant value of 69%. In addition, the use of the Central Sulawesi Provincial Government's inventory management information system was able to strengthen the relationship between the two, although it had a value of less than 15%, which was lower than the direct relationship. Thus, these findings emphasize the need to improve the quality of the apparatus in utilizing information technology to provide quality information efficiently, effectively, and economically as a form of government accountability and transparency to the public.
The Effect of Government Expenditure Effectiveness in Health, Environmental, and Social Protection Function on the Achievement of Sustainable Development Goal 3 in Indonesia Sucakni, Rahmadani Inem; Din, Muhammad; Furqan, Andi Chairil; Darmawan, I Putu Edi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): 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.v6i6.5762

Abstract

This study aims to analyze the influence of government functional expenditure in the health, environment, and social protection sectors on the achievement of Sustainable Development Goals (SDG) 3 which focuses on health and welfare aspects. This study uses panel data from 2020-2022 with a purposive sampling approach. Data was obtained from 526 district/city governments in Indonesia, resulting in a total final sample of 1,578 observations. Using multiple linear regression analysis, the results show that government functional expenditure in the health and environment sectors has a positive and significant influence on the achievement of SDG 3. However, expenditure on social protection functions has a significant negative influence. These findings indicate that the increase in government functional expenditure in the three sectors is followed by changes in the achievement of SDG 3. Although there have been many studies examining the relationship between government functional expenditure and public welfare, research integrating these three strategic sectors simultaneously is still relatively limited. Therefore, this research implies that the achievement of health and well-being requires meaningful investment and effective governance. This emphasizes the importance of improving the quality of transparent, efficient, and targeted public expenditure to support the optimal achievement of SDG 3. Further research is recommended to add other variables and extend the study period to obtain more comprehensive results.
DETERMINAN KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PERANGKAT DAERAH KABUPATEN SIGI Antika, Rindi; Muliati, Muliati; Din, Muhammad; Yuniar, Latifah Sukmawati
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51655

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor penentu yang mempengaruhi kualitas laporan keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Sigi sepertisistem akuntansi keuangan daerah, sistem pengendalian internal, komptensi SDM, komitmen organisasi dan pengawasan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data primer. Populasi dalam penelitian ini terdiri dari kasubag keuangan dan aset serta pegawai yang bekerja pada sub bagian keuangan di 48 OPD Kabupaten Sigi. Sampel pada penelitian ini menggunakan nonprobability sampling dengan teknik purposive sampling dengan jumlah sampel adalah 96 responden. Data analisis menggunakan regresi linier berganda melalui software IBM SPSS versi 25. Hasil penelitian menunjukan bahwa sistem pengendalian internal, kompetensi SDM dan pengawasan keuangan bepengaruh secara signifikan terhadap kualitas laporan keuangan. Sebaliknya, sistem akuntansi keuangan daerah dan komitmen organisasi tidak menunjukan pengaruh signifikan terhadap kualitas laporan keuangan. Temuan ini menegaskan perlunya pengendalian internal, pengembangan komptensi SDM, dan pengawasan keuangan yang efektif di OPD Kabupaten Sigi. Kata kunci: kualitas laporan keuangan, sistem akuntansi keuangan daerah, sistem pengendalian internal, komptensi SDM, komitmen organisasi, pengawasan
THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCE, AND KNOWLEDGE ON FINANCIAL ACCOUNTABILITY VILLAGES IN AMPANA TETE Lanonci, Nurwasilah; Masdar, Rahma; Mustamin, Mustamin; Masruddin, Masruddin; Din, Muhammad
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51684

Abstract

This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effectiv This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effective use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus. e use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus.
Prosedural Versus Substantif: Dualisme Makna Transparansi Dalam Tata Kelola Dana Desa Chaerani, Cut Syaila; Celia, Az -Zahrah Diva; Yamin, Nina Yusnita; Din, Muhammad
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 2 (2025): Desember
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i2.1252

Abstract

Keberhasilan pengelolaan Dana Desa (DD) sangat bergantung pada prinsip akuntabilitas dan transparansi yang inklusif. Penelitian ini bertujuan untuk mengeksplorasi dan menemukan makna transparansi dari perspektif kepala desa sebagai Pemegang Kekuasaan Pengeloaan Keuangan Desa dan masyarakat sebagai stakeholder. Menggunakan metode kualitatif dengan pendekatan fenomenologi untuk mendalami pengalaman subjektif para informan. Hasil penelitian menemukan bahwa secara faktual, meskipun pemerintah desa telah melakukan praktik transparansi prosedural melalui musyawarah, publikasi dokumen anggaran, dan pelaporan. Namun masyarakat masih merasakan keterbatasan dalam akses dan pemahaman terhadap informasi anggaran desa. Penelitian ini menemukan adanya kesenjangan makna yang signifikan (meaning gap). Kepala Desa cenderung memaknai transparansi sebagai pemenuhan kewajiban administratif sesuai regulasi yang berlaku –transparansi prosedural–. Sebaliknya, masyarakat memaknainya sebagai akses informasi yang mudah dicerna, relevan, dan pelibatan aktif dalam pengawasan anggaran –transparansi substantif–.  Implikasi dari kesenjangan ini menunjukkan bahwa kepatuhan regulasi tidak otomatis menghasilkan kepercayaan publik dan partisipasi yang optimal. Untuk itu, perlunya penguatan komunikasi publik, penyederhanaan format informasi anggaran, dan peningkatan mekanisme pelibatan masyarakat yang dirancang secara inklusif.   The success of Village Fund (DD) management is highly dependent on the principles of inclusive accountability and transparency. This study aims to explore and discover the meaning of transparency from the perspective of village heads as holders of village financial management authority and the community as stakeholders. Using a qualitative method with a phenomenological approach to explore the subjective experiences of the informants. The results of the study found that in fact, although the village government has implemented procedural transparency practices through deliberations, publication of budget documents, and reporting, the community still feels limited in their access to and understanding  of village budget information. This study found a significant meaning gap. Village heads tend to interpret transparency as the fulfillment of administrative obligations in accordance with applicable regulations procedural transparency. Conversely, the community interprets it as access to information that is easy to digest, relevant, and active involvement in budget oversigh substantive transparency. The implication of this gap shows that regulatory compliance does not automatically result in public trust and optimal participation. Therefore, there is a need to strengthen public communication, simplify the format of budget information, and improve community involvement mechanisms that are designed to be inclusive.
APIP Capabilities, SPIP Maturity, Audit Opinions, and Follow-Up on Audit Recommendations for Corruption Prevention Hidayatul, Asrul; Din, Muhammad; Abdullah, Muhammad Ikbal; Karim, Fikry
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.313

Abstract

This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP), the maturity of the Government Internal Control System (SPIP), audit opinions, and follow-up on audit recommendations on the prevention of corruption in local governments in Indonesia. The method used is quantitative with purposive sampling techniques in 442 district and city local governments during the 2019-2023 period. The results show that APIP capabilities and SPIP maturity have a significant positive effect on corruption prevention, meaning that improving APIP capabilities and SPIP maturity can strengthen the oversight system and increase the effectiveness of corruption prevention. On the other hand, although audit opinions have a positive impact on transparency, their effect on corruption prevention is not proven to be significant. This shows that audit opinions alone are not sufficient to prevent corruption without concrete follow-up. This study also found that follow-up on audit recommendations has a significant effect on improving the quality of financial reports and reducing the potential for corruption. Therefore, this study suggests that local governments should focus more on strengthening APIP capabilities, implementing a more mature SPIP throughout the region, and ensuring effective follow-up on audit recommendations. This step is expected to strengthen corruption prevention, increase accountability, and improve transparency in regional financial management. This study contributes to improving cleaner and more accountable governance.
Co-Authors A, M. Ikbal Abda Abda Abdilah Rifa'i Latif Abdul Hakim Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Afrainti, Indah Ahmad Azhami Ahmad, Shidq Dhiyaurrahman Alannuwari, Alannuwari Alwi, Moh. Amalyah, Ilfat Afia Amir , Andi Mattulada Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Bayu Hamid Andi Chairil Furqan Andi Mappanyukki Andi Mattulada Andi Mattulada Amir Andi Mattulada Amir Andi Mattulada Amir Andi Nur Ram Shafiira Angriana T Winter Antika, Rindi Arwin, Iksan Azdar, Faisal Balgis Balgis Betty Betty Betty Betty betty betty Celia, Az -Zahrah Diva Chaerani, Cut Syaila Daud Ruranto Buntulabi Delviana, Delviana Deswita Martinez Dewa Made Adi Dharma Dewi Junita Purwanti Dewi Muliyati Dewi, Ayu Kumala Dinnita Azhar Lembah Dinno Wahyudhi Purba DIVYA, Sinta djono, bella Erwinsyah Fahmi Faizal Azdar Faruq Lamusa Faruq Lamusa Fauzy Nugraha Pribadi Femilia Zahra Femilia Zahra Fikry Karim Furqan, Andi Chairil HABIBA , Nurainun Halwi, Muhammad Darma Hasmita Sari Hasyim, Wahyudin Helmaise Sampewai Hidayatul, Asrul I Putu Edi Darmawan Ikbal Pratama M. Supu INDRI, Maulana Ira Geraldina Jamaluddin Khairil Anwar Lamading, Maharani Lanonci, Nurwasilah Latifah Sukmawati Yuniar Lestari, Ni Komang Sindy Lilis R. Dihuma M Ikbal A M. Ikbal A Madao, Tri Utari MARCELLINA, Nelly Mardjudo, Ahsan Marlon, Marlon Maskuri Sutomo Masruddin Megawati - Megawati Megawati Megawati, Nani Mehdi Mohammad Fahrullah Al-hasni Meldawati, Lucyani Mohamad Raffi Cendika Putra Mohammad Faiz Zacky Mohammad Roziq Fauzan MUFIDAH, Andi Ainil Muhammad Bakri Muhammad Ilham Pakawaru Muhammad Widyatama Mukhtar, Abdul Hakim Muliati Muliati Muliati Muliati, Muliati Mulyana Mulyana Munawarah Munawarah M. Nasir Yakub Munawarah Munawarah, Munawarah Musdalifa Mustamin Mustamin Mustamin Mustamin N.S, Jurana Najwa Putri Nabiilah Nanda Nanda Nasrun Naida Nawas Syarif Hidayatullah Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Wulandari Nur Athifa Nurani, Zahra Nurdin, Jurana Nurlaela Mapparessa OSTENSIO, Gracelia N. Panape, Fitriyani aziz Parwati, Ni Made Suwitri Petrince Julianingsih Putri, Helmalia Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rahmawaty, Santi Ralis, Galing Rasyid Muhammad Hartoyo Ridwan Ridwan, Ridwan Rinaia, Syafia Rio Bagas Maulana Rudy Usman Safira, Wiqra SALSABILA, Meita Gania Sampewai, Helmaise Sapnatiar Febriani Selmita Paranoan Sri Wahyuni Stevin David Suaib Suaib Suaib, Suaib Sucakni, Rahmadani Inem Suryadi Hadi Tampang, Tampang Tanra, Andi Ainil Mufidah Ternripada Ternripada Ternripada, Ternripada Tina Sintiani Totanan, Chalarce Wahyudin Hasyim WULANDARI, Sri Puspita Yuli Asmi Rahman Yusuf, Gracia Carolina Zulhaerini, Adilah