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All Journal JURNAL ECONOMIA Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Dinamika Pendidikan Jurnal Promosi Pendidikan Ekonomi EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal PENA : Penelitian dan Penalaran JURNAL IQRA´ Al Ishlah Jurnal Pendidikan DIKTUM: Jurnal Syariah dan Hukum Phinisi Integration Review JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN SEIKO : Journal of Management & Business Jurnal Basicedu Jurnal Ilmiah Sekolah Dasar EDUKATIF : JURNAL ILMU PENDIDIKAN Ekonis : Jurnal Ekonomi dan Bisnis Neraca: Jurnal Pendidikan Ekonomi Economic Education and Entrepreneurship Journal Jurnal Eduscience (JES) Ideas: Jurnal Pendidikan, Sosial dan Budaya PINISI Discretion Review SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Dedikasi INTELEKTIVA Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JURNAL PENDIDIKAN IPS Journal of Economy, Accounting and Management Science (JEAMS) TAMWIL: Jurnal Ekonomi Islam Indonesian Journal of Social and Educational Studies Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Social Sciences (FJSS) Seminar Nasional Pengabdian Kepada Masyarakat LEBAH Jurnal Basicedu MASALIQ: Jurnal Pendidikan dan Sains ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar HUMAN: South Asian Journal of Social Studies Economics and Business Journal DIKTUM: JURNAL SYARIAH DAN HUKUM Journal of Economic Education and Entrepreneurship Studies IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat SOCIETIES: Journal of Social Sciences and Humanities INSIGHT: Indonesian Journal of Social Studies and Humanities Indonesian Journal of Pedagogical and Social Studies Seminar Nasional Hasil Penelitian LP2M UNM Indonesian Journal of Economics, Entrepreneurship, and Innovation International Journal of Applied Economics, Accounting and Management (IJAEAM) Journal of Agrosociology and Sustainability Imara: Jurnal Riset Ekonomi Islam Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat Jurnal Manajemen, Akuntansi dan Bisnis JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Adpertens ; Jurnal Ekonomi dan Manjemen COSMOS Indonesian Journal of Economic & Management Sciences (IJEMS) Economic Education Analysis Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Al Urwah : Sharia Economics Journal International Journal of Education, Vocational and Social Science Asian Journal of Management, Entrepreneurship and Social Science Journal of Entrepreneurial Economics Jurnal Perjuangan dan Pengabdian Masyarkat: JPPM Journal of Economic Education and Entrepreneurship Studies
Tuti Supatminingsih
Universitas Negeri Makassar
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PENGELOLAAN ANGGARAN PENELI TIAN & INOVASI PRODUK DI PT UNILEVER INDONESIA TBK Andi Asti Handayani; Tuti Supatminingsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.7441

Abstract

This study aims to examine budget management in research and product development activities at PT Unilever Indonesia Tbk. In the Fast-Moving Consumer Goods (FMCG) sector, innovation plays a crucial role in maintaining competitiveness. However, the lack of transparency in the allocation and reporting of R&D budgets is a major challenge. This study employed a descriptive qualitative method with a literature review approach, drawing on secondary data sources, such as academic journals, books, and official reports from Unilever. Budget preparation was conducted using simulations based on the common product innovation stages in the FMCG industry, from market research to product promotion. The findings indicate that budget allocations for each phase need to be designed with flexibility and strategy to adapt to operational changes and innovation needs. Furthermore, it is crucial to integrate information systems and managerial methods that increase the efficiency of R&D funds.
EVALUASI KINERJA KEUANGAN BERDASARKAN METODE VALUE FOR MONEY PADA PENGELOLAAN APBD KOTA MAKASSAR Andi Asti Handayani; Tuti Supatminingsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 11 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i11.7443

Abstract

Makassar City, as one of the metropolitan cities in Eastern Indonesia, has a great responsibility to ensure financial management that supports sustainable development and optimal public services. This study evaluates the financial performance of Makassar City in 2021–2023 based on the Value for Money principle, namely economic aspects, efficiency, and effectiveness. The research method is quantitative descriptive and secondary data sources in the form of the Budget Realization Report (LRA) of Makassar City regional revenue and expenditure downloaded from the official website of the Makassar City Government. The economic ratio analysis shows that budget management was categorized as economical in 2021 and 2022, and fairly economical in 2023. The efficiency ratio was categorized as less efficient in 2021 and 2022, and not efficient in 2023. Meanwhile, the effectiveness ratio was highly effective in 2021 and fairly effective in both 2022 and 2023. These findings indicate that although Makassar City's budget management was relatively frugal in the first two years, efficiency and effectiveness declined in the third year.
Statistik Ekonomi: Perbandingan Pendapatan UMKM Sebelum dan Sesudah Pandemi Tuti Supatminingsih; Andi Asti Handayani
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.7440

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting the national economy, yet they are one of the sectors most impacted by the COVID-19 pandemic. This study aims to analyze the differences in MSME income before and after the pandemic and to uncover the factors influencing their recovery process. The study was conducted using a quantitative approach using a descriptive-comparative method, utilizing secondary data from the Central Statistics Agency (BPS) and the Ministry of Cooperatives and SMEs, as well as primary data through questionnaires and interviews with 100 MSMEs from various business sectors. The results show that MSME revenue experienced a sharp decline from IDR 9.6 quadrillion in 2019 to IDR 8.5 quadrillion in 2020, before beginning to recover in 2021. In the post-pandemic period (2022–2023), MSMEs successfully recovered, with their contribution to Gross Domestic Product (GDP) increasing to 61.07% and the number of business units reaching 66 million, surpassing pre-pandemic levels. However, the recovery has been uneven; medium- sized enterprises (MSMEs) recovered faster than small, micro, and ultra-micro enterprises. Government stimulus programs, broader access to financing, the implementation of digitalization, and the adaptability of business actors are key factors driving this recovery. The research findings are expected to serve as a reference in evaluating and formulating policies to strengthen the resilience and competitiveness of MSMEs in the future.
PENINGKATAN AKUNTANSI DAN EFISIENSI KEUANGAN MELALUI PENDAMPINGAN DIGITAL BAGI UMKM WAROENG MESSO DI KABUPATEN GOWA Tuti Supatminingsih; Andi Asti Handayani
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i6.7442

Abstract

This article discusses "Increasing Accounting and Financial Efficiency Through Digital Assistance for Waroeng Messo MSMEs in Gowa Regency". This research aims to explore how digital assistance can improve accounting and financial efficiency for MSMEs, especially Waroeng Messo in Gowa Regency. Through an information technology approach, this research provides new insights in increasing financial literacy and the application of technology for MSMEs. The research method includes a preparation stage with direct visits to MSMEs business actors to identify the problems they face. The research results show that the use of information technology-based applications/software can provide significant benefits for MSMEs, such as saving time, speeding up work, and securing data. In conclusion, digital assistance can be an effective solution in increasing the accounting and financial efficiency of MSMEs, with government support that encourages the growth of the MSMEs sector.
Optimizing Economics Learning Through the Utilization of Quizizz Digital Media at SMAN 14 Gowa Nurwahida, Nurwahida; Supatminingsih, Tuti; Damasinta, Alfiana; Hisanan, Herawan; Salam, Supardi
Jurnal Perjuangan dan Pengabdian Masyarakat : JPPM Vol. 1 No. 3 (2025): 30 September 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Pejuang Republik Indonesia

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Abstract

The development of digital technology brings significant opportunities for improving the quality of learning in schools, including in Economics, a subject often considered abstract by students. This community service activity aims to improve the effectiveness of Economics learning through training in the use of digital media Quizizz for teachers and students at SMAN 14 Gowa. The activity was carried out through socialization of the Quizizz concept, training in question creation, mentoring in the use of live and assign modes, and direct practice by students in the form of group quizzes. The implementation methods included interactive lectures, demonstrations, andhands-on practiceThe results of the activity showed that teachers gained a better understanding of the use of Quizizz as a teaching and evaluation medium, demonstrated by their ability to create independent quizzes and utilize the automatic reporting feature. Students also demonstrated increased learning motivation, active participation, and understanding of economic concepts through a more interactive and enjoyable learning experience. This activity demonstrated that the integration of gamification-based digital media such as Quizizz can create a more adaptive, engaging learning process, and in accordance with the characteristics of the digital generation. Thus, the use of Quizizz can be an innovative alternative to improve the quality of Economics learning at the secondary school level.
Marketplace and E-commerce Training as a Student Entrepreneurship Practice Container Supatminingsih, Tuti; Tahir, Thamrin; Ahmad, Muhammad Ihsan Said; Balki, Syarifah; Esso, Andi Sawe Ri
Jurnal Perjuangan dan Pengabdian Masyarakat : JPPM Vol. 1 No. 3 (2025): 30 September 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Pejuang Republik Indonesia

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

Abstract

This Community Partnership Program (PKM) aims to improve students' digital entrepreneurship literacy through training in the use of marketplaces and e-commerce as a medium for business practice. This activity is motivated by the increasing need for technology-based entrepreneurial competencies in the digital era, where students need to be equipped with the ability to market products boldly. The training is conducted through interactive lectures, reflection, and hands-on practice in creating online stores on designated marketplace platforms. Students are guided from an introduction to e-commerce concepts, product upload techniques, compiling product descriptions, determining prices, and simple digital promotion strategies. The results of the activity indicate that students are able to understand the marketplace workflow and can create digital stores independently. Students also demonstrated increased creativity in preparing marketing materials, while gaining practical experience in marketing products online. Overall, this PKM has a positive impact on building digital entrepreneurship skills and increasing students' motivation to utilize e-commerce platforms as a means of business development. This program is recommended for ongoing implementation to strengthen students' digital competencies and support entrepreneurship-based learning in schools.
PENERAPAN AKUNTANSI MANAJEMEN RUMAH TANGGA (ASMARA) UNTUK MENINGKATKAN LITERASI KEUANGAN KELUARGA Andi Asti Handayani; Tuti Supatminingsih; Nurwahida Nurwahida; Andi Tonra Lipu
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7348

Abstract

Minimnya literasi keuangan menyebabkan berbagai masalah seperti pemborosan, tidak tercapainya tujuan finansial, hingga ketergantungan pada utang konsumtif.Kegiatan PKM ini bertujuan memberikan edukasi serta pendampingan penerapan akuntansi manajemen rumah tangga melalui pembuatan anggaran (budgeting), pencatatan keuangan harian, pengelompokan kebutuhan, hingga perhitungan kapasitas menabung & investasi rumah tangga. Kegiatan dilaksanakan di Kelurahan Mangasa Kota Makassar. Sasaran kegiatan adalah ibu rumah tangga, pekerja informal, dan keluarga dengan literasi keuangan rendah.Setelah penerapan pencatatan harian dan evaluasi mingguan, peserta menyadari adanya pengeluaran tidak perlu seperti jajan, biaya pulsa berlebih, dan belanja impulsif. Hasil Kegiatan menghasilkan 85% peserta mampu membuat anggaran keluarga, Peserta mulai mencatat pemasukan dan pengeluaran harian menggunakan format yang diberikan, dan Peserta memahami pembuatan dana darurat dan pembagian kebutuhan 50-30-20. Setelah pendampingan 30 hari, rata-rata peserta berhasil menghemat 10–15% pengeluaran.
Efisiensi dan Transparansi Keuangan Dalam Bisnis Warnet: Analisis Penggunaan Software Akuntansi Pada Mininetcity Handayani, Andi Asti; Supatminingsih, Tuti
Neraca: Jurnal Pendidikan Ekonomi Vol. 11 No. 1 (2025): Neraca: Jurnal Pendidikan Ekonomi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/neraca.v11i1.11674

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan software akuntansi terhadap efisiensi dan transparansi keuangan pada usaha mikro kecil dan menengah (UMKM), khususnya pada studi kasus bisnis warnet Mininetcity. Metode yang digunakan adalah studi kasus dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi yang dianalisis menggunakan teknik analisis interaktif. Hasil penelitian menunjukkan bahwa sebelum penggunaan software, pengelolaan keuangan cenderung manual, tidak efisien, dan rawan manipulasi. Setelah implementasi software akuntansi Accurate, pencatatan transaksi menjadi otomatis, transparansi meningkat, dan proses pelaporan keuangan menjadi lebih cepat dan akurat. Realisasi anggaran juga menunjukkan kecocokan penuh dengan estimasi, menandakan bahwa proses manajemen keuangan berjalan sesuai rencana. Meskipun demikian, tantangan terkait infrastruktur dan faktor manusia tetap menjadi perhatian untuk pengembangan sistem ke depan. Temuan ini dapat menjadi referensi bagi pelaku UMKM dalam mengadopsi sistem digital untuk meningkatkan kualitas pengelolaan keuangan mereka.
Penguatan Peran Pemerintah Distrik dan Kampung melalui Pendekatan Community Action Plan di Kabupaten Teluk Bintuni Sangadji, Suleman Samuda; Aswita, Dian; Tohamba, Citra Puspita; Handayani, Andi Asti; Supatminingsih, Tuti
Lebah Vol. 19 No. 3 (2026): January: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i3.519

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat peran pemerintah distrik dan kampung dalam mendukung pengembangan ekonomi kawasan berbasis sumber daya alam di Kabupaten Teluk Bintuni, Papua Barat. Permasalahan utama yang dihadapi adalah tingginya ketergantungan ekonomi terhadap aktivitas industri, keterbatasan kapasitas perencanaan di tingkat lokal, serta lemahnya koordinasi lintas kampung dan distrik dalam merumuskan arah pengembangan ekonomi pasca aktivitas utama industri. Melalui kegiatan ini, tim pelaksana memfasilitasi proses perencanaan partisipatif dengan menggunakan pendekatan Community Action Plan yang menempatkan pemerintah distrik dan kampung sebagai aktor utama dalam mengidentifikasi permasalahan, memetakan potensi dan aset lokal, serta menyusun rencana aksi bersama. Metode pelaksanaan kegiatan dilakukan melalui analisis situasi awal, diskusi kelompok terarah, lokakarya partisipatif, dan pendampingan dalam perumusan rencana aksi yang bersifat operasional dan kontekstual. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap tantangan dan peluang pengembangan ekonomi kawasan, terpetakannya potensi lokal secara lebih sistematis, serta tersusunnya rencana aksi komunitas yang disepakati bersama. Dampak positif lainnya terlihat dari mulai menguatnya peran pemerintah distrik dan kampung dalam proses perencanaan ekonomi kawasan. Kegiatan ini diharapkan menjadi langkah awal penguatan kapasitas perencanaan partisipatif yang berkelanjutan dalam mendukung pembangunan ekonomi kawasan di Kabupaten Teluk Bintuni
PKM Eskalasi Profit UMKM Melalui Improvisasi Sistem Pembukuan Double Entry dan Implementasi Laporan Keuangan Berdasarkan SAK EMKM Pada Pelaku UMKM Supatminingsih, Tuti; Handayani, Andi Asti
IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Vol 5, No 1 (2025): IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat
Publisher : Univeristas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/iptek.v5i1.81723

Abstract

Abstrak. UMKM merupakan sektor yang berperan besar dalam mendorong pertumbuhan ekonomi daerah, namun sebagian besar pelaku UMKM masih menghadapi keterbatasan dalam praktik pembukuan dan penyusunan laporan keuangan yang andal. Ketiadaan sistem pencatatan yang terstruktur berdampak pada rendahnya kualitas informasi keuangan dan lemahnya kemampuan pelaku usaha dalam memetakan profitabilitas, mengendalikan biaya, serta mengambil keputusan berbasis data. Studi literatur dalam 10 tahun terakhir menunjukkan bahwa penerapan sistem akuntansi sederhana namun terstandarisasi, termasuk pembukuan double-entry dan penyusunan laporan keuangan berbasis SAK EMKM, terbukti meningkatkan akurasi laporan, akses pembiayaan, dan kinerja usaha mikro di berbagai wilayah. Program Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan profit UMKM di Kecamatan Bangkala Barat, Kabupaten Jeneponto melalui improvisasi sistem pembukuan double-entry yang disederhanakan dan implementasi penyusunan laporan keuangan sesuai SAK EMKM. Metode pelaksanaan meliputi: (1) asesmen tingkat literasi akuntansi dan kebutuhan UMKM; (2) pelatihan praktis pembukuan double-entry berbasis transaksi harian; (3) pendampingan penyusunan laporan posisi keuangan dan laporan laba rugi sesuai SAK EMKM; serta (4) monitoring dan evaluasi dampak terhadap profitabilitas dan kualitas pengambilan keputusan usaha. PKM ini diharapkan menghasilkan peningkatan kemampuan pelaku UMKM dalam melakukan pencatatan transaksi secara konsisten, menghasilkan laporan keuangan yang standar dan mudah dipahami, serta memanfaatkan informasi keuangan tersebut untuk meningkatkan keuntungan usaha. Selain itu, program ini memberikan kontribusi berupa model pembukuan double-entry yang teradaptasi untuk UMKM dan template laporan keuangan berbasis SAK EMKM yang dapat direplikasi oleh pemerintah daerah maupun pendamping UMKM di wilayah lain.Kata Kunci: UMKM, Double-Entry, SAK EMKM, Laporan Keuangan, Profitabilitas, Jeneponto
Co-Authors Abdullah, Wahyuddin AGUS Agus Syam Agus Syam Ahmad Mujahid, Ahmad Ahmad, M. Ihsan Said Ahmad, Muh Ihsan Said Ahmad, Muh. Ihsan Said Alfiana Damasinta Alhieza, Nur Alifka Alya Zhafirah Amalia Amalia Amalia Amalia Amir Muhiddin Amir Muhiddin Ampa, A. Tenri Amriadi Amriadi Andi Aulya Zaskia Fitra Mawahda ANDI FIRWANSYAH Andi Hikmah Dewi Sriyanti Andi Tenri Ampa Andi Tenri Ampa Andi Tenri Ampa Andi Tonra Lipu Anisa Muawanah Azzahra ASTIANA Bahar, Nabila Balki, Syarifah Basri Bado Basri Bado, Basri Chaerunnisa Najib Chaerunnisa Najib Cut Muthiadin Devi Gita Maharani Dia Dian Aswita, Dian Dinar, Muhammad esso, andi sawe ri Fajrinah, Nur Febry Anggraeni Gresela, Jenny Hadi Nasbey Handayani, Andi Asti HASBULLAH Herawan Hisanan Hikmayani Subur Idris Parakkasi INANNA Inanna Inanna, Inanna Innana Jasmin Karmila, Yusri Kartina Kartina Kessi, Andi Muhammad Fara Latifah Asmil Fauzi M. IHSAN SAID M. IHSAN SAID A M. Ihsan Said Ahmad Makmur, Elfira Mardiana, Ainun Marhawati Marhawati Najib MERY WAHYUNI Miranda Miranda Mirnawati R. Panna Muh Ihsan Said Ahmad Muh. Fuad Randy Muh.Fuad Randy Muhammad Ardi Muhammad Asiz Muhammad Asiz Muhammad Azis Muhammad Azis MUHAMMAD DINAR Muhammad Dinar Muhammad Dinar Muhammad Hasan Muhammad Hasan Muhammad Hasan Muhammad Hasan MUHAMMAD HASAN MUHAMMAD IHSAN SAID Muhammad Ihsan Said Ahmad Muhammad Imam Ma'ruf Muhammad Jufri Muhammad Rakib Muhammad Rijal Shafar Muhammad Yusuf MUSTARI MUSTARI Mustari Mustari Mustari Mustari Mustari Mustari Mustari Mustari Nahriana Nahriana Nahriana Nahriana Najamuddin Najamuddin Najamuddin Najamuddin, Najamuddin Najib, Marhawati Nesvita, Erma NONENG Nur Arisah Nur Asni Aulia Nur Asni Aulia Nur Dian Wahyuni Nur Rezky Asman Nur Samsul Bahri Nuraisyiah Nuraisyiah Nurdiana Nurdiana Nurdiana Nurdiana Nurdiana Nurdiana Nurdiana Nurdiana Nurdiana Nurdiana Nurhanis Abdullah Nurhidayah, AM. Fatwa Nurjannah Nurjannah Nurjannah Nurjannah Nurjannah Nurjannah Nurjannah Nurjannah Nurjannah Nurjannah Nurlinda Nurwahida Nurwahida Nurwahida Nurwahida, Nurwahida Putri Ayu Annisa Putri Ramadhani Raden Mohamad Herdian Bhakti Rahman, Nurilmi Rahmatullah Rahmatullah Rahmatullah Rahmatullah Rahmawati Muin Rahmi Ramadhani, Fildza Anisya Ramida Ratnah S Ratnawati Ratnawati Ridha Wahyuni Riska Sari Rismayanti Rizkia Afni Romansyah Sahabuddin Sabbar Dahham Sabbar Said, Muh Ihsan Said, Muh. Ihsan Salam, Supardi Sangadji, Suleman Samuda Sanriani Nur Sapto Haryoko Sawaluddin Siregar Shafar, Muhammad Rijal Siradjuddin Sitti Hajerah Hasyim Sitti Rapika Slamet Widodo Sri Indah Nikensari Sri Puspita Sari SRIDEVI NURHAERANI ACHMAD Subur, Hikmayani Sudirman Sudirman Suharni Suharni sukmawati Sukran, Putri Anggelia Sulolipu, Andi Annisa Sumrotul Hasanah3 Syamsidah Syamsidah Syamsu Rijal Syamsu Rijal Tawe, Amiruddin Thamrin Tahir Thamrin Tahir Thamrin, Muh. Ilyas Tohamba, Citra Puspita Trie Utari Rasmi Pesona unm, inanna UTAMI RESKY ARSYAD Wardimansyah Ridwan Yani M Yusri Karmila