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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Infestasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Patria Artha Management Journal YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ilmiah Akuntansi Peradaban El-Iqtishady Al-Sharf: Jurnal Ekonomi Islam Accounting Accountability and Organization System (AAOS) Journal Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Ekonomi Syariah Pelita Bangsa INVOICE : JURNAL ILMU AKUNTANSI Jurnal Iqtisaduna Al-Buhuts (e-journal) Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indo-Fintech Intellectuals: Journal of Economics and Business Income Journal: Accounting, Management and Economic Research JSE: Jurnal Sharia Economica JICS : Journal Of International Community Service Journal of Management and Innovation Entrepreneurship (JMIE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Currency JIMEK Study of Scientific and Behavioral Management (SSBM) Jurnal Manajemen, Bisnis dan Kewirausahaan Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy GoodWill Journal of Economics, Management, and Accounting INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Lince Bulutoding
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Effect of Money Ethics and Machiavellianism on Tax Compliance With the Moderating Role of Religiosity Sasmita; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.129

Abstract

This study aims to analyze the influence of money ethics and machiavellianism on tax compliance, with religiosity as a moderating variable, among individual taxpayers at the Makassar Selatan Primary Tax Office. A quantitative approach was employed using primary data collected through questionnaires and analyzed with multiple linear regression and Moderating Regression Analysis (MRA). The results indicate that money ethics and machiavellianism have a negative effect on tax compliance, while religiosity does not moderate the relationship. The novelty of this study lies in integrating psychological aspects of money ethics and machiavellianism, which have rarely been examined together, thereby offering a new perspective on understanding individual tax compliance behavior in Indonesia.
The Effect of Earnings Management and Internal Control on Tax Avoidance, with Political Connections as a Moderator Rahayu; Lince Bulutoding; Suhartono
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.132

Abstract

This study aims to examine the effect of earnings management and internal control on tax avoidance, with political connections as a moderating variable. The research method used is purposive sampling with a total sample of 44 obtained from 11 selected companies. Data analysis was performed using multiple linear regression analysis and MRA testing. The results of this study indicate that earnings management does not have a positive effect on tax avoidance, while effective internal control has a negative effect on tax avoidance. The moderating variable of political connections does not moderate the effect of earnings management on tax avoidance but can weaken the effect of internal control on tax avoidance. Internal control not only prevents fraud in financial statements but also helps avoid tax avoidance practices. The implication of this study is that information related to the effectiveness of internal control can be one of the factors in determining a company's compliance, including in financial statement management, and companies that have political connections should maintain their relationships by avoiding practices that could damage the company's reputation and image.
IMPLEMENTASI PERMODALAN SYARIAH DALAM PERSEROAN TERBATAS Hamdana; Sahdiah Desriana Karim; Amalia Nur Rahman; Lince Bulutoding
JSE: Jurnal Sharia Economica Vol. 5 No. 2 (2026): April
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/1sqhyj58

Abstract

Penelitian ini membahas implementasi permodalan syariah dalam Perseroan Terbatas (PT) sebagai bentuk integrasi antara hukum perusahaan modern dan prinsip-prinsip hukum ekonomi syariah. Permasalahan utama yang dikaji adalah bagaimana konsep permodalan syariah diterapkan dalam struktur PT yang secara normatif diatur oleh Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Penelitian ini bertujuan untuk menganalisis kesesuaian konsep permodalan syariah dengan karakteristik PT serta mengidentifikasi mekanisme implementasi yang sesuai dengan hukum positif dan prinsip syariah. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan analitis. Hasil penelitian menunjukkan bahwa permodalan syariah dapat diimplementasikan dalam PT melalui instrumen saham syariah, akad musyarakah, akad mudharabah, dan penerbitan sukuk, dengan syarat dilakukan penyesuaian anggaran dasar, penerapan tata kelola perusahaan berbasis syariah, serta pengawasan Dewan Pengawas Syariah. Penelitian ini memberikan kontribusi akademik berupa penguatan dasar yuridis PT syariah serta kontribusi praktis bagi pelaku usaha dalam mengembangkan badan usaha yang sesuai prinsip syariah. Kata Kunci: Permodalan Syariah; Perseroan Terbatas; Hukum Ekonomi Syariah; Saham Syariah.
Accountability Zakat Fund Management Based on Trust Metaphor in Improving Good Zakat Governance (Case Study of the National Zakat Collection Agency of the Regency of Gowa) Opi Asrika; Lince Bulutoding; Muhammad Sapril Sardi Juardi
Journal of Applied Taxation and Policy Volume 2, Issue 2 (November) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i2.141

Abstract

This study aims to analyze the accountability of zakat fund management at the National Zakat Agency (BAZNAS) of Gowa Regency and to examine the role of the amanah (trust) metaphor in enhancing good zakat governance . This qualitative research uses a case study approach, with data obtained through interviews, observation, and documentation involving BAZNAS officials, zakat payers (muzakki), and recipients (mustahik). The data were analyzed through data reduction, presentation, and conclusion drawing. The results show that accountability practices at BAZNAS Gowa are reflected in transparent reporting, timely fund distribution, clear policy targets, and effective financial control. The application of amanah values such as honesty and fairness strengthens these practices and supports the principles of transparency, responsibility, accountability, and independence. This study concludes that integrating trust into zakat management can foster professionalism, public trust, and equitable distribution, thereby improving the overall quality of zakat governance.
ETHICAL IMPLICATIONS OF HUMAN RESOURCE DEVELOPMENT ANDAPPLICATION OF ARTIFICIAL GENERAL INTELLIGENCE (AGI) IN THE CONTEXT OF GLOBAL BUSINESS GOVERNANCE Lince Bulutoding; Nur Rahmah Sari; Rasty Yulia; Vinno P. Manoppo; Al-Amin
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 2 No. 3 (2023): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

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

Abstract

This research delved into the ethical ramifications of integrating Artificial General Intelligence (AGI) into Human Resource Development (HRD) within the framework of global business governance. The study addressed the increasing adoption of AGI technologies in HRD practices across diverse international organizations. It explored the potential benefits of AGI in streamlining HRD processes, enhancing efficiency, and providing data-driven insights. However, the research also highlighted the ethical dilemmas accompanying this technological transformation. Issues such as algorithmic bias, invasion of employee privacy, and the responsibility of organizations to ensure fairness and inclusivity emerged as central concerns. The study highlighted the critical importance of addressing these ethical challenges to maintain the integrity of HRD practices. In the context of global business governance, the research emphasized the need for organizations to navigate a complex web of regulations, industry standards, and cultural nuances. Compliance with global governance mechanisms was recognized as essential to align AGI-driven HRD with ethical principles on an international scale. The findings underscored the significance of responsible AGI deployment and collaboration with global governance frameworks to uphold human rights and data privacy. The study concluded by calling for a proactive approach to AGI ethics, ensuring that the transformative potential of AGI in HRD is harnessed while safeguarding the well-being and rights of employees worldwide.
The Role of Innovation in Development of Islamic Financial Products in Makassar Muhammad Agung Miftah Syamsul Alam; Adi Muh Arman; Lince Bulutoding
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.519

Abstract

This research aims to explore the role of innovation in the development of Islamic financial products in Makassar, focusing on the challenges and opportunities involved. The research methodology includes in-depth interviews, participatory observation, and documentary analysis to gain a profound understanding of the perception and implementation of innovation among Islamic banks, regulators, and the Makassar community. The findings indicate that despite efforts to introduce new products and improve services, Islamic banks in Makassar still face challenges regarding public understanding of Islamic financial products and the need for further refinement of regulations. However, there are significant opportunities through the integration of financial technology (fintech) to enhance access and efficiency of Islamic financial services. The study concludes that closer collaboration among Islamic banks, government authorities, and educational institutions is necessary to enhance Islamic financial literacy and develop regulations that support sustainable innovation. The practical implications of these findings include the development of effective communication strategies and comprehensive education programs to expand the user base of Islamic financial products in Makassar. This research provides a significant contribution to understanding how innovation can play a crucial role in developing an inclusive and sustainable Islamic financial ecosystem in the city of Makassar, Indonesia.
Kajian Penyusunan Rencana Kerja Dan Anggaran Dalam Bingkai Maqashid Syariah (Studi Kasus Uin Alauddin Makassar) Istiqamah Maggu; Jamaluddin Majid; Lince Bulutoding; Azizah Saban
YUME : Journal of Management Vol 9, No 2 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i2.11181

Abstract

Penyusunan Rencana Kerja dan Anggaran (RKA) merupakan instrumen strategis dalam tata kelola keuangan perguruan tinggi, khususnya pada institusi pendidikan Islam yang memiliki tanggung jawab moral dan sosial dalam mewujudkan kemaslahatan. Namun, praktik penyusunan anggaran pada banyak lembaga pendidikan Islam masih cenderung berorientasi administratif dan teknokratis, sehingga nilai-nilai maqashid syariah belum terintegrasi secara substantif dalam proses perencanaan dan evaluasi anggaran. Penelitian ini bertujuan menganalisis penyusunan RKA di UIN Alauddin Makassar dalam perspektif maqashid syariah, khususnya terkait integrasi prinsip hifz al-mal, hifz al-‘aql, hifz al-nafs, hifz al-nasl, dan hifz al-din. Penelitian menggunakan pendekatan kualitatif deskriptif melalui analisis dokumen regulasi, yaitu PMK 107 Tahun 2024 dan SOP penyusunan RKA UIN Alauddin Makassar, serta kajian literatur tata kelola dan maqashid syariah. Hasil penelitian menunjukkan bahwa penyusunan RKA telah memenuhi aspek kepatuhan regulatif dan akuntabilitas administratif, namun integrasi maqashid syariah masih bersifat implisit dan belum dijadikan indikator eksplisit dalam penetapan prioritas dan evaluasi anggaran. Oleh karena itu, penelitian ini merekomendasikan penguatan integrasi maqashid syariah dalam penyusunan RKA agar anggaran patuh secara prosedur dan  menghasilkan kemaslahatan substantif bagi civitas akademika dan keberlanjutan institusi.
PERAN DEWAN SYARIAH NASIONAL DAN OTORITAS JASA KEUANGAN DALAM LEMBAGA KEUANGAN SYARIAH Waode Mabrukah Azzahrah; Darmawansyah Sayuti; Ilham Ilham; Lince Bulutoding
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Di Indonesia, perkembangan lembaga pandanaan Muslim menunjukkan tren kelayakan sangat tinggi, mulai dari pendirian bank amanah, BMT, koperasi amanah, hingga lembaga non-pandanaan meliputi zakat, infaq , sedekah , dan wakaf (ZISWAF). Perkembangan ini juga diperkuat dan bantuan peraturan pemerintah mengarahkan mesin finansial nasional menuju prosedur perbankan ganda inklusif dan kuat. Majelis Amanah Nasional (DSN), sebagaimana didefinisikan bagian Bagian 1 Baris 9 Peraturan Perbankan Indonesia (PBI), diketahui bahwa lembaga dibentuk oleh Majelis Ulama Indonesia (MUI) dan mempunyai tugas dan wewenang agar mengeluarkan fatwa mengenai barang dan layanan bagian operasi perbankan Sesuai prinsip-prinsip amanah. Secara umum, DSN bertindak sebagai otoritas amanah bertugas mengarahkan dan mengawasi aktifitas pandanaan di lembaga pandanaan Muslim (LKS). Selanjutnya, DSN juga berfungsi sebagai forum diskusi agar menyelesaikan berbagai masalah membutuhkan fatwa, jika ingin memastikan keseragaman pilihan di antara semua Dewan Pengawas Amanah (DPS) di berbagai LKS ( Febrian dkk., 2024). bagian hal memantau implementasi fatwa, DSN tidak bisa langsung mengawasi setiap LKS sebab keterbatasan jumlah anggotanya. Oleh sebab itu , fungsi pengawasan implementasi prinsip-prinsip amanah didelegasikan kepada DPS secara khusus ditugaskan dan dibentuk agar mengawasi aktifitas perbankan amanah.
WASTE MANAGEMENT IN MAKASSAR CITY: CHALLENGES, POLICIES AND SOLUTIONS Sirajuddin Sirajuddin; Rika Dwi Ayu Parmitasari; Lince Bulutoding; Rahman Ambo Masse; Trisno Wardy Putra; Ayu Ruqayyah Yunus; Nurfiah Anwar
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1879

Abstract

Waste management in Makassar City is an increasingly pressing issue along with rapid population growth and urbanization. In this context, the main challenges faced are low public awareness, limited waste management infrastructure, and weak enforcement of regulations related to waste processing. This study aims to provide a better understanding to the public about the importance of sustainable waste management and to study waste management policies and practices in Indonesia and Malaysia. Through community service activities including field observations, interviews with stakeholders, counseling, and preparation of recommendations, it is hoped that applicable solutions can be found to overcome waste management problems. One of the proposed solutions is the development of a Waste Bank which functions as a means to manage and recycle waste more effectively. The results of the study indicate that active community participation, government support, and collaboration between various parties are essential to create a sustainable waste management system. The recommendations produced include increasing public awareness, utilizing technology in waste management, and strengthening policies that support community initiatives.
SEJARAH DAN PROSPEK SISTEM KEUANGAN SYARIAH DI INDONESIA: TINJAUAN HISTORIS DAN NORMATIF Sitti Fatimah; Sarmadani Sarmadani; Mukhtar Lutfi; Lince Bulutoding
Currency (Jurnal Ekonomi dan Perbankan Syariah) Vol. 5 No. 1 (2026): Currency
Publisher : LP2M AL-KHAIRAT PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/currency.v5i1.2170

Abstract

Perkembangan sistem keuangan syariah di Indonesia merupakan bagian dari transformasi sistem keuangan nasional yang berorientasi pada prinsip keadilan, kemitraan, transparansi, dan keberlanjutan. Penelitian ini bertujuan untuk menganalisis sejarah perkembangan, landasan normatif, serta prospek sistem keuangan syariah di Indonesia. Penelitian menggunakan metode kualitatif dengan pendekatan studi kepustakaan (library research). Data diperoleh dari berbagai sumber sekunder, meliputi artikel jurnal nasional dan internasional bereputasi, buku ilmiah, peraturan perundang-undangan, serta laporan resmi dari Bank Indonesia, Otoritas Jasa Keuangan, dan Komite Nasional Ekonomi dan Keuangan Syariah. Analisis data dilakukan secara deskriptif-analitis melalui proses identifikasi, klasifikasi, interpretasi, dan sintesis terhadap literatur yang relevan. Hasil penelitian menunjukkan bahwa sistem keuangan syariah di Indonesia berkembang secara bertahap sejak berdirinya Bank Muamalat Indonesia pada tahun 1991, kemudian mengalami penguatan melalui dukungan regulasi, inovasi kelembagaan, dan transformasi digital. Secara normatif, sistem keuangan syariah berlandaskan prinsip-prinsip syariah yang melarang riba, gharar, dan maysir serta mengedepankan mekanisme bagi hasil, keadilan, dan kemaslahatan. Prospek pengembangannya dinilai sangat besar karena didukung oleh populasi Muslim yang dominan, meningkatnya industri halal, perkembangan teknologi keuangan digital, serta komitmen pemerintah dalam memperkuat ekosistem ekonomi syariah. Meskipun demikian, sistem keuangan syariah masih menghadapi tantangan berupa rendahnya tingkat literasi dan inklusi keuangan syariah, keterbatasan inovasi produk, serta kebutuhan akan sumber daya manusia yang kompeten. Oleh karena itu, diperlukan sinergi antara pemerintah, regulator, industri, akademisi, dan masyarakat untuk memperkuat daya saing serta mewujudkan sistem keuangan syariah yang inklusif, berkelanjutan, dan berdaya saing global.
Co-Authors -, Siradjuddin AA Sudharmawan, AA Abd Wahab Abd. Muzakkir Abdul Wahab Abdul Wahid Haddade Adi Muh Arman Aditya Aditya Aditya Aditya Aditya, Roby Agus Rahmat ahmad habibi Ahmad, Angriani Akbar, Muh. Ruslim Al-Amin Ali Djamhuri Alisa, Nur Alisa Amalia Nur Rahman Ambo Asse Amin, Al- Aminuyati Amiruddin K Andi Nabila Meutia Rafika Andi Noor Wahidin Andi Noor Wahidin Andriani, Reski Antong Amiruddin Anwar, Puspita Hardianti Aras, Ainul Karima Arviana, Pipi Asriani Asriani Asrika, Opi Asrina Asrina Asrina Asrina Atma Amir, A. M. Nur Ayu Ruqayyah Yunus Azizah Saban Bato, Aulia Rahman Berkah Rahmawati Berkah Rahmawati binti Saban, Azizah Darmawansyah Sayuti Della Fadhilatunisa Devi Novianty Eka Arlinda Hafid Fadhilatunnisa, Della Fadhillatunisa, Della Fajar Rahmani Ashari Farid Fajrin Fatmawati Fatmawati Ferawati - Harun Firman Firman Fitri Ramdani Gustina Gustina Hamdana Hamdana Hamdana Helda Rostiani Helda Rostiani Herawati Herawati Heri Iswandi Husnul Khatimah Ibrahim, Marsina Ida Ariani Idha Fadhilah Sofyan Iffah Auliaurahman Hw Iffah, Nur Ihwan Wahid Minu Ilham Gani Ilham Ilham Ippa Syahida Irawati, Nining Winda Irmawati Wahyuningsi Islailia Umar Istiqamah Maggu Iwang, Baso Jamal, Angriani Jamaluddin Madjid Jamaluddin Majid Jayawarsa, A.A. Ketut Jumiati Haerudin Kadir, Nur An'nizar Kamelia Khairum Nadila Sandy Koemar, Fadillah Zaskia Kumalasari Kurniadi Kurniadi, Kurniadi Lutfi, Mufti M, Riska Amalia Mahendra, Yusril Marhamatussanyyah Marhamatussanyyah Masrawati, Masrawati Memen Suwandi Memi Pratiwi AM Mila Karmila Anwar Mita Fitriani Mita Fitriani Moh Alifuddin Moh Yusuf Mu'min, Muh. Dian Nur Alim Muchlish, Mustakim Muhammad Agung Miftah Syamsul Alam Muhammad Akil Rahman Muhammad Auliya’a Dahlan Muhammad Disyacita Tosari Muhammad Fajrin Adnan Muhammad Fardan Ngoyo Muhammad Iqbal Muhammad Nurfaizy Hamdan Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Muhammad Wahyuddin Abdullah Muhlis, Syaiful Mukhtar Lutfi Muslimah, Firanti Muslimin Kara Mustafa Umar Muzakkir Nadhilah Amaliah Liwan Nadiah, Khaerun Nasrullah Bin Sapa Ngoyo, Muhammad Fardan Nur An'nizar Kadir Nur Aulia Husnihita Muchtar Nur Azizah Nur Rahmah Sari Nuraenun Fitri Nurdalila Ashilah Ubaid Nurdalila Ashilah Ubaid Nurfiah Nurfiah Nurhaerani Nurhikma Nurhikma Nurjannah Nurjannah Nurul Pratiwi Nurwijayanti Opi Asrika Permatasari, Wiwik Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Raden Ulandari Tamrin Rahayu Rahayu Rahma Sari, Nur Rahmah Rafifah Abu Rahmah Rafifah Abu Rahmah Sari, Nur Rahman Ambo Masse Rahmaniar Rahmaniar Rahmaniar Raodahtul Jannah RaodahtulJannah Rasnawati Rasty Yulia Ratmadany, Ainun Mardya Ridwanto Ridwanto Rifqah Alfiyyah Rika Dwi Ayu Parmitasari Rika Dwi Ayu Parmitasari Rismawati Rismawati Riyadi, Adhe Bagus Rizal Ancu Rizka Amelia Ningrum Rizki Nugraha Roby Aditiya Rukmanasari, Ita S Sumarlin Sahban, Azizah Sahdiah Desriana Karim Sahdiah Desriana Karim Saiful Muchlis Saiful Muhlis Saifullah, Fu’ad Sakinah Azzahra Samsidar Samsidar Sandy, Khairum Nadila Sapinah Sapril Sardi Juardi Sari, Nur Rahma Sarmadani Sarmadani Sasmita Sasmita Sirajuddin Sirajuddin Sirajuddin Sitti Fatimah Sombolayuk, Wilhalminus Sri Artati Salju Sri Hardianti Marsawal Sri Nurul Nabila St Salmah Sharon ST. Fatmawati Sudarwinti, Sudarwinti Suhartini, Eka Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Supriadi Syamsul Syamsurianto, Syamsurianto Syariati, Namla Elfa Talaohu, Sanunggarah Trisno Wardy Putra Vinno Petrus Manoppo Waode Mabrukah Azzahrah Wiwi Anggeriani Yanti, Sri Devi Yusdin Yusdin Yusdin Yusdin Yusnianti Nabila Yunus Yusril Yusril Zainal, Ghaliah Jalwaa Insyrah Zulfahmi Alwi