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All Journal Jurnal Manajemen Terapan dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL PENDIDIKAN TAMBUSAI Abditani : Jurnal Pengabdian Masyarakat Jambura Equilibrium Journal Jurnal Aplikasi Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Abdimas Universal International Journal of Religious and Cultural Studies Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Manajemen Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Equity: Jurnal Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Tourism Economics and Policy 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) 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 Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi 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 Jurnal Nusa Manajemen Sriwijaya Accounting Community Services Economic and Business Horizon Jurnal Ekonomi, Manajemen, Akuntansi Arthatama: Journal of Business Management and Accounting Indonesian Journal of Taxation and Accounting IJEMA
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 Public Health Social Sciences Other

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The The Dark Side of Village Governance: Analyzing the Paradoxical Effects of Discretion and Accountability on the Fraud Pentagon Model in Village Funds (A Study in Banawa Tengah District, Donggala Regency) Muhammad Baihaqy Syam; Muhammad Ansar; Muhammad Din; Andi Ainil Mufidah Tanra; Lucyani Meldawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10337

Abstract

Purpose: This study aims to examine the influence of discretion and accountability on fraud pentagon model practices in village fund management. The primary focus is to explore the interaction of these variables with the risk of fraud at the village level, testing the general assumption of whether these variables serve as preventive tools or, conversely, as facilitators. Methods: This study employs a quantitative approach with a sample size of 97 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), operated through SmartPLS 4 software. Results: The findings reveal significant yet paradoxical results. First, discretion has a positive and significant effect on fraud (0.445), indicating a loophole for the abuse of authority (opportunity). Second, accountability also has a positive and significant effect on fraud (0.504), demonstrating a phenomenon of "symbolic accountability" where administration is utilized as a facade to conceal irregularities. Overall, these two variables contribute 54.1% to the variance of the fraud pentagon model in village funds. Implications: These results indicate that strengthening accountability that is merely formalistic without substantive oversight actually increases the risk of fraud. It is recommended that local governments tighten the boundaries of discretion (bounded discretion) and transition the oversight system from mere document audits to more stringent physical field verification.
STUDI KELAYAKAN BISNIS AYAM POTONG BERKAT ANUGRAH DENGAN ANALISIS VARIANS BIAYA PRODUKSI Nur Maemuna Latahia; Muhammad Din; Munawarah
Jurnal Nusa Manajemen Vol. 3 No. 2 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 2 Juli Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i2.420

Abstract

This study examines the feasibility of a broiler chicken farming business by applying variance cost analysis as an efficiency evaluation tool combined with financial indicators. A descriptive quantitative method was used through a case study of a medium-scale farm with 1,000 chickens per cycle. Data were obtained from interviews, observations, and financial records, and analyzed using variance techniques and financial feasibility indicators, including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). The results indicate an annual revenue of IDR 800,000,000 and a net profit of IDR 717,000,000, with a Payback Period of 1.67 months, an ARR of 156.38%, an NPV of IDR 2,617,994,116, and a PI of 27.18. Although cost variance analysis revealed unfavorable deviations in feed expenses, these did not significantly affect profitability. The study concludes that broiler farming is highly feasible and contributes theoretically by integrating business feasibility studies with cost accounting perspectives.
Peran Konten Kreator terhadap Profitabilitas Toko di Kota Palu Alfiandi Patabang; Masruddin; Jurana; Muhammad Din; Ni Made Sparwati
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 7 No. 4 (2026): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni- Juli 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v7i4.8491

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan jasa konten kreator digital terhadap profitabilitas toko-toko di Kota Palu. Dengan menggunakan pendekatan kualitatif melalui wawancara mendalam terhadap 5 pemilik toko seperti toko bahan kue, toko bahan bangunan, dan toko handphone yang menggunakan jasa konten kreator, penelitian ini menemukan bahwa pemanfaatan jasa tersebut meningkatkan profitabilitas melalui peningkatan pendapatan dan pengendalian biaya. Tema-tema utama yang muncul meliputi analisis ROI yang positif, pengurangan biaya pemasaran tradisional, dan peningkatan efisiensi operasional. Analisis tematik menunjukkan bahwa konten kreator membantu meningkatkan margin laba dan mengoptimalkan laporan keuangan. Penelitian ini merekomendasikan toko-toko di Kota Palu untuk lebih aktif memanfaatkan jasa konten kreator sebagai strategi akuntansi digital untuk meningkatkan kinerja keuangan di era digital.
Tata Kelola Digital dan Akuntabilitas Keuangan dalam Pemerintahan Desa di Indonesia: Peran Implementasi Siskeudes, Kompetensi Operator, dan Pengawasan Kelembagaan terhadap Kualitas Pelaporan Keuangan Fajriyatul Putri; Ni Made Suwitri Parwati; Muhammad Din
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16442

Abstract

Akuntabilitas pengelolaan keuangan desa semakin menjadi perhatian dalam upaya mewujudkan tata kelola pemerintahan desa yang transparan dan berkualitas. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan aplikasi Siskeudes dan kompetensi operator desa terhadap kualitas laporan keuangan desa, dengan pengawasan Badan Permusyawaratan Desa (BPD) sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi aparatur desa di Parigi Moutong Regency. Data primer diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik random sampling. Analisis data dilakukan dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa penggunaan aplikasi Siskeudes dan kompetensi operator desa berpengaruh positif dan signifikan terhadap kualitas laporan keuangan desa. Selain itu, pengawasan BPD terbukti memperkuat hubungan antara penggunaan aplikasi Siskeudes dan kompetensi operator desa terhadap kualitas laporan keuangan. Temuan ini menegaskan bahwa integrasi teknologi, kapasitas sumber daya manusia, dan fungsi pengawasan kelembagaan merupakan faktor penting dalam meningkatkan akuntabilitas dan kualitas pelaporan keuangan desa
Implementasi Sistem Informasi Tangkapan Nelayan dan Pemasaran (SITANPAS) di Desa Ambesia Selatan Rahman, Yuli Asmi; Anwar, Khairil; Din, Muhammad; Mardjudo, Ahsan
Abdimas Universal Vol. 8 No. 1 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v8i1.2751

Abstract

The fishing community in South Ambesia Village faces major obstacles, including limited market access and a long catch distribution chain. To address these issues, an innovative information technology application, the SITANPAS (Fisherman's Catch Information and Marketing System), has been implemented, integrated with ICT devices on fishing nets and catch monitoring posts at the docks. This initiative began with outreach, training, and assistance in using the application, followed by the installation of catch monitoring devices and the strengthening of the fishermen's cooperative as a platform for business management and product distribution. The implementation results demonstrate increased marketing efficiency, with fishermen able to report their catches in real time, and buyers gaining direct access to seafood at more competitive prices. Sales lead times are reduced, distribution is faster, and market reach is expanded. Furthermore, the cooperative strengthens financial and marketing governance, giving fishermen a better bargaining position. Scientific findings from this initiative confirm that the digitalization of coastal community-based information systems can drive the transformation of fishing villages toward sustainable economic independence.
Unveiling the Values Behind Blood Pricing Putri Zalzabila; Jurana Jurana; Muhammad Din; Ernawaty Usman
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.009

Abstract

Purpose: This study aims to uncover the factors influencing blood pricing at the Indonesian Red Cross (PMI) Blood Donor Unit in Central Sulawesi.Method: Using an ethnomethodological approach with interviews and observations.Results: The results of this study show that there are 4 values behind determining the price of blood, namely economic value, social humanitarian value, policy value, and health value.Novelty: This research helps enhance transparency and public understanding of blood pricing.Contribution: This research provides deep insights into the values underlying blood pricing, highlighting its economic, social, humanitarian, policy and health aspects, which contribute positively to society and relevant institutions by promoting voluntary blood donation. Abstrak: Menguak Nilai Dibalik Penentuan Harga DarahTujuan: Penelitian ini bertujuan untuk mengungkap faktor-faktor yang memengaruhi penetapan harga darah di Unit Donor Darah Palang Merah Indonesia (PMI) di Sulawesi Tengah.Metode: Pendekatan etnometodologi dengan wawancara dan observasi.Hasil: Hasil dari penelitian ini menunjukan bahwasanya ada 4 nilai dibalik penentuan harga darah yaitu nilai ekonomi, nilai sosial kemanusiaan, nilai kebijakan dan nilai Kesehatan.Kebaruan: Penelitian ini membantu meningkatkan transparansi dan pemahaman publik terkait penentuan harga darah.Kontribusi: Penelitian ini memberi wawasan mendalam mengenai nilai-nilai yang mendasari penetapan harga darah, termasuk aspek ekonomi, sosial kemanusiaan, kebijakan dan kesehatan, yang berkontribusi positif bagi masyarakat dan lembaga terkait dalam meningkatkan partisipasi donor darah secara sukarela.
Efektivitas Investasi Daerah Terhadap Pencapaian SDGs Melalui Kinerja PDAM Di Sulawesi Tengah Shidq Dhiyaurrahman Ahmad; Muhammad Din; Nina Yusnita Yamin; Lucyani Meldawati
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.331

Abstract

Akses terhadap air minum aman merupakan kebutuhan dasar sekaligus indikator penting pembangunan berkelanjutan. Di Indonesia, penyediaan layanan air minum di tingkat daerah sebagian besar dikelola oleh Badan Usaha Milik Daerah (BUMD) air minum atau Perusahaan Daerah Air Minum (PDAM). Pemerintah daerah memberikan penyertaan modal sebagai instrumen fiskal untuk memperkuat kapasitas pelayanan PDAM. Namun, efektivitas penyertaan modal dalam mendorong pencapaian Sustainable Development Goals (SDGs) 6.1 masih belum optimal, terutama di daerah dengan keterbatasan kapasitas kelembagaan. Penelitian ini bertujuan menganalisis pengaruh penyertaan modal pemerintah daerah terhadap pencapaian SDGs 6.1 dengan menempatkan kinerja PDAM sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) menggunakan WarpPLS versi 8.0. Data yang digunakan merupakan data sekunder yang bersumber dari laporan kinerja PDAM dan publikasi Badan Pusat Statistik (BPS) periode 2021-2023, dengan objek seluruh PDAM di Provinsi Sulawesi Tengah. Hasil penelitian menunjukkan bahwa penyertaan modal tidak berpengaruh langsung secara signifikan terhadap pencapaian SDGs 6.1. Sebaliknya, penyertaan modal berpengaruh positif signifikan terhadap kinerja PDAM, dan kinerja PDAM berpengaruh positif signifikan terhadap pencapaian SDGs 6.1. Kinerja PDAM terbukti berperan sebagai mediator penuh dalam hubungan antara penyertaan modal dan pencapaian SDGs 6.1. Temuan ini menegaskan bahwa efektivitas investasi publik di sektor air minum sangat bergantung pada peningkatan kinerja dan tata kelola PDAM.
Analisis Kelayakan Invetasi Pada Usaha Dimsumku.Plw Moh. Alwi; Iksan Arwin; Muhammad Din; Munawarah
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Based on the investment feasibility analysis of the Dimsumku.PLW business, which combines qualitative and quantitative approaches using primary data from observation, interviews, and documentation, positive financial results were obtained. The calculation of the Payback Period (PP) shows a figure of 2.2 years, Net Present Value (NPV) of IDR 7,477,959, and Internal Rate of Return (IRR) of 45.52%. These findings confirm that the investment can be recovered within 2 years and 2 months, indicating that the business is financially viable and has potential for development in Palu City, Central Sulawesi.
Prosedural Versus Substantif: Dualisme Makna Transparansi Dalam Tata Kelola Dana Desa Cut Syaila Chaerani; Az -Zahrah Diva Celia; Nina Yusnita Yamin; Muhammad Din
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.
Analisis Kelayakan Usaha Jajanan Brownies Kukus Cilla di Tondo bella djono; Fitriyani aziz Panape; Muhammad Din; Munawarah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3366

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan usaha brownies kukus “Browncill” di Kelurahan Tondo, Kota Palu, dengan menggunakan pendekatan kualitatif dan kuantitatif. Analisis dilakukan melalui aspek keuangan dengan menggunakan metode Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), Internal Rate of Return (IRR), serta Average Rate of Return (ARR). Hasil penelitian menunjukkan bahwa nilai NPV positif, PI sebesar 1,20 (>1), PP selama 1 tahun 1 bulan 6 hari, IRR sebesar 31,85% yang lebih tinggi dibandingkan tingkat diskonto 10%, serta ARR sebesar 90,50%. Indikator-indikator tersebut menegaskan bahwa usaha Browncill layak dijalankan dan memiliki prospek pengembangan yang baik. Temuan ini memperkuat pentingnya penerapan studi kelayakan bisnis sebagai dasar pengambilan keputusan dalam pengembangan UMKM kuliner lokal.
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 Alannuwari, Alannuwari Alfiandi Patabang Amalyah, Ilfat Afia Amir , Andi Mattulada Amir, Andi Mattulada Andi Ainil Mufidah Tanra 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 Apolonia Emrianti Meo Asti Irawati Az -Zahrah Diva Celia Azdar, Faisal bella djono Betty Betty Betty Betty betty betty Cut Syaila Chaerani 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 Ernawaty Usman Erwinsyah Fadhilah Fahmi Faizal Azdar Fajriyatul Putri Faruq Lamusa Faruq Lamusa Femilia Zahra Femilia Zahra Fikry Karim Fitriyani aziz Panape Furqan, Andi Chairil Halwi, Muhammad Darma Hasmita Sari Hasyim, Wahyudin Helmaise Sampewai I Putu Edi Darmawan Ikbal Pratama M. Supu Iksan Arwin INDRI, Maulana Ira Geraldina Jamaluddin Jurana Khairil Anwar Khairil Anwar Lanonci, Nurwasilah Latifah Sukmawati Yuniar Lely Kurnia Lestari, Ni Komang Sindy Lilis R. Dihuma Lucyani Meldawati M Ikbal A M. Ikbal A Madao, Tri Utari MARCELLINA, Nelly Mardjudo, Ahsan Marlon, Marlon Maskuri Sutomo Masruddin Masruddin Masruddin Megawati - Megawati Megawati Megawati, Nani Mehdi Mohammad Fahrullah Al-hasni Meldawati, Lucyani Moh. Alwi Mohamad Raffi Cendika Putra MUFIDAH, Andi Ainil Muhammad Ansar Muhammad Baihaqy Syam Muhammad Bakri Muhammad Ilham Pakawaru Muhammad Widyatama Mukhtar, Abdul Hakim Muliati Muliati Muliati Muliati, Muliati Mulyana Mulyana Munawarah Munawarah Munawarah Munawarah, Munawarah Mustamin Mustamin Mustamin Mustamin N.S, Jurana Nanda Nanda Nasrun Naida Nawas Syarif Hidayatullah Ni Made Sparwati Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Wulandari Nur Athifa Nur Maemuna Latahia Nurainun HABIBA Nurani, Zahra Nurdin, Jurana Nurhidayah Nurhidayah Nurlaela Mapparessa OSTENSIO, Gracelia N. Parwati, Ni Made Suwitri Petrince Julianingsih Phatra Anggana Djuri Putri Putri Indi Odivia Putri Zalzabila Putri, Helmalia Rahayu Indriasari Rahayu Indriasari Rahma Masdar Ralis, Galing Rapsanjani, Hilal Rasyid Muhammad Hartoyo Revina Aulia Rinaia, Syafia Rudy Usman Safira, Wiqra SALSABILA, Meita Gania Sampewai, Helmaise Santi Rahmawaty Sapnatiar Febriani Selmita Paranoan Setiawan, Moh. Hedar Shidq Dhiyaurrahman Ahmad Sri Wahyuni Stevin David Suaib Suaib Suaib, Suaib Sucakni, Rahmadani Inem Sugianto Sugianto Suryadi Hadi Tampang, Tampang Tanra, Andi Ainil Mufidah Ternripada Ternripada Ternripada, Ternripada Tina Sintiani Totanan, Chalarce Wahyudin Hasyim WULANDARI, Sri Puspita Yuli Asmi Rahman Zulhaerini, Adilah