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All Journal JSI: Jurnal Sistem Informasi (E-Journal) Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Muzara'ah International Journal of Economics Management and Social Science Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SENTRALISASI YUME : Journal of Management Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Tasharruf: Journal Economics and Business of Islam Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Ilmu Manajemen Profitability Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Economics and Digital Business Review Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Al asma : Journal of Islamic Education Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Accounting and Finance Review Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi dan Keuangan Kunuz: Journal of Islamic Banking and Finance Robust: Research of Business and Economics Studies Journal of Finance and Business Digital (JFBD) Abdimas Indonesian Journal Malcom: Indonesian Journal of Machine Learning and Computer Science Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) QISTINA: Jurnal Multidisiplin Indonesia Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Maqrizi : Journal of Economics and Islamic Economics Innovative: Journal Of Social Science Research West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Ekonomi dan Kewirausahaan West Science Journal Markcount Finance West Science Interdisciplinary Studies Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah AMMA : Jurnal Pengabdian Masyarakat West Science Interdisciplinary Studies Income Journal: Accounting, Management and Economic Research Islamic Banking and Finance Phinisi Applied Accounting Journal Journal of Innovative and Creativity Advances in Applied Accounting Research JPS (Jurnal Perbankan Syariah) Dhana Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi Jurnal Mappesona Dhana HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Sciences du Nord Economics and Business Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy GoodWill Journal of Economics, Management, and Accounting
Jamaluddin Majid
Universitas Islam Negeri Alauddin Makassar
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AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE Majid, Jamaluddin; Ratnasari, Ratnasari; Tabe, Ridwan
Kunuz: Journal of Islamic Banking and Finance Vol 1 No 1 (2021)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.008 KB) | DOI: 10.30984/kunuz.v1i1.21

Abstract

The research was aimed to determine the effect of auditor switching, audit tenure, company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality
Financial Management Based on Justice in Achieving Accountability at Nene' Mallomo Hospital, Sidrap Regency Rahyuni, Gusty; Majid, Jamaluddin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

The purpose of this study was to determine the financial management and accountability at Nene' Mallomo Hospital, Sidrap Regency based on the concept of justice. Financial management is defined as a series of activities that include planning, budgeting, implementation, administration, reporting, accountability, and supervision of financial management. This study was conducted at Nene' Mallomo Hospital located in Pangkajene, Sidrap Regency, South Sulawesi. The sample in this study were the head of the hospital UPT, head of the financial sub-section, nurses, hospital staff, patients, and the related community. Data collection methods were through observation, interviews, documentation, literature studies and internet searching. The results of this study indicate that Nene' Mallomo Hospital, Sidrap Regency has fulfilled the principles of accountability and good governance in its financial management, in accordance with the objectives and applicable laws and regulations. Accountability and transparency in financial management or financial reports are important because they are a form of information conveyed to the government or the community regarding the funds managed whether they are in accordance with the allocation and place. Nene' Mallomo Hospital instills the values of justice in its service to the community and its financial management. Providing several payment programs for patients and providing good performance to all groups of patients. The implications of this study are to inform what insurance programs are accepted at Nene' Mallomo Hospital and also to provide tools or tests to evaluate public satisfaction. Tujuan dari penelitian ini adalah untuk mengetahui pengelolaan keuangan dan akuntabilitas di Rumah Sakit Nene' Mallomo, Kabupaten Sidrap berdasarkan konsep keadilan. Pengelolaan keuangan didefinisikan sebagai serangkaian aktivitas yang meliputi perencanaan, penganggaran, pelaksanaan, administrasi, pelaporan, akuntabilitas, dan pengawasan terhadap pengelolaan keuangan. Penelitian ini dilakukan di Rumah Sakit Nene' Mallomo yang terletak di Pangkajene, Kabupaten Sidrap, Sulawesi Selatan. Sampel dalam penelitian ini adalah kepala UPT rumah sakit, kepala sub-bagian keuangan, perawat, staf rumah sakit, pasien, dan masyarakat terkait. Metode pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, studi pustaka, dan pencarian internet. Hasil penelitian ini menunjukkan bahwa Rumah Sakit Nene' Mallomo, Kabupaten Sidrap telah memenuhi prinsip akuntabilitas dan tata kelola yang baik dalam pengelolaan keuangannya, sesuai dengan tujuan dan peraturan perundang-undangan yang berlaku. Akuntabilitas dan transparansi dalam pengelolaan keuangan atau laporan keuangan sangat penting karena merupakan bentuk informasi yang disampaikan kepada pemerintah atau masyarakat terkait dana yang dikelola, apakah sesuai dengan alokasi dan tempatnya. Rumah Sakit Nene' Mallomo menanamkan nilai-nilai keadilan dalam pelayanannya kepada masyarakat dan dalam pengelolaan keuangannya. Menyediakan beberapa program pembayaran bagi pasien dan memberikan kinerja yang baik kepada semua kelompok pasien. Implikasi dari penelitian ini adalah untuk memberi informasi mengenai program asuransi yang diterima di Rumah Sakit Nene' Mallomo dan juga memberikan alat atau uji untuk mengevaluasi kepuasan masyarakat.
Effect of Financial Management Training Program on Micro, Small and Medium Enterprises (MSMEs) in Area Y Susilawati, Made; Hermansyah, Eko Nur; Majid, Jamaluddin; Fatmasari, Ria Kristia; Ningrum, Dedah
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.545

Abstract

It can be argued that financial management training programs occupy an important position with respect to the enhancement of performance and sustainability in micro, small and medium-sized enterprises (MSMEs). This study aims to analyze the effect of financial management training programs on the financial management of MSMEs in Region Y. The research method employed is qualitative, utilizing in-depth interviews with 15 MSME owners who have attended the training. The findings indicate that the training facilitated an enhancement in MSMEs' comprehension of financial recording, budgeting, and cash flow management. Nevertheless, the implementation of the training was hindered by constraints in time and resources. This study presents recommendations for optimizing the training through a more practical and sustainable approach.
Evaluasi Penerapan Sistem Informasi Manajemen Generic Open Source terhadap Penerimaan Kas Instalansi Rawat Inap dan Rawat Jalan pada RSUD Lamaddukelleng Munawwarah, Besse Husna; Majid, Jamaluddin; Sari, Nur Rahmah
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.414

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Sistem Informasi Manajemen Generic Open Source (SIMGOS) pada penerimaan kas instalansi rawat inap dan rawat jalan rumah sakit. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Teknik analisis data dimulai dari reduksi data, penyajian data, dan juga penarikan kesimpulan. Dalam mengevaluasi sistem yang diterapkan, peneltii menggunakan 4 indikator dalam pengukurannya, yaitu, integrasi, fleksibilitas, aksesibilitas, dan juga kemudahan pengguna. Hasil penelitian ini menunjukkan bahwa sistem yang digunakan RSUD Lamaddukelleng Sengkang dalam hal penerimaan kas instalansi rawat inap dan juga rawat jalan sudah memadai.
Mekanisme Penyelesaian Pembiayaan Macet pada Baitul Qiradh Baiturrahman Banda Aceh IB, Bukhari; Mustamim, Mustamim; Majid, Jamaluddin
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1496

Abstract

The non-performing financing that occurred at the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative in 2021 reached IDR 332,312,000, - involving 70 financing members. One of the main causes of non-performing financing is the failure of members' businesses caused by errors in assessing business prospects and other factors. To overcome this problem, an appropriate resolution mechanism is needed. As an institution that operates on sharia principles, the mechanism for resolving non-performing financing must also consider sharia values. This study aims to determine the mechanism for resolving non-performing financing applied at the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative. This study uses a qualitative approach with descriptive analysis. Data were collected through interviews, observations, and documentation. The results of the study indicate that the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative implements restructuring mechanisms such as rescheduling and reconditioning, as well as other resolution options such as arbitration and litigation.
Management Accounting Strategy in Decision Making to Achieve Good Governance Pasaribu, Hiras; Lidyawati, Linda; Sihombing, Edison; Majid, Jamaluddin
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xhdb8f13

Abstract

This study aims to explore the contribution of management accounting strategies in supporting rational and accountable decision-making in order to realize the principles of good governance. Through the Systematic Literature Review (SLR) approach, this study systematically and comprehensively examines various relevant scientific literature, in order to identify strategies, patterns, and relationships between management accounting and good governance practices. The SLR process was carried out following the PRISMA flow, including formulating research questions, determining inclusion and exclusion criteria, and screening articles from reputable scientific databases such as Scopus, Google Scholar, ScienceDirect, ProQuest, and Garuda. The results of the study indicate that management accounting strategies, through tools such as budgeting, variance analysis, and cost-benefit analysis, play an important role in creating an efficient, data-based, and documented decision-making system. In addition, the use of information technology such as ERP, e-budgeting, and e-performance strengthens data integration, accelerates reporting, and increases transparency and accountability. This study also emphasizes the importance of increasing human resource capacity and internal policies that support the optimal use of accounting information. Thus, management accounting strategy is not only a technical tool, but also a strategic foundation in building professional, transparent and sustainable organizational governance
Digitalization and Strategic Development in Enhancing Islamic Pawnshop Products for Financial Inclusion Haliding, Safri; Alfiani, Alfiani; Majid, Jamaluddin; Badollahi, Ismail; Marsuni, Nur Sandi
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

The advancement of Islamic pawnshops in the digital era reflects a strategic move toward increasing competitiveness and enhancing financial inclusion. This study aims to examine the implementation and effectiveness of the Digital Islamic Pawnshop Information System, particularly in improving service accessibility, operational efficiency, and customer engagement. Using a qualitative approach with case analysis and literature synthesis, the study identifies key benefits such as remote transaction capabilities, streamlined application processes, and improved customer responsiveness. Findings indicate that digital transformation in Islamic pawnshops significantly contributes to financial inclusion by expanding access for underserved communities. However, the transition also faces challenges, including limited internet infrastructure, digital literacy gaps, and cybersecurity risks. To address these issues, Islamic pawnshops have adopted digital education initiatives and are gradually strengthening data protection protocols. This study highlights the need for continuous innovation and policy support to optimize digital service delivery in Islamic finance, reinforcing its role in achieving inclusive economic development.
Moderating role of human resource competence: Information technology and internal control's impact on regional financial report quality Prasetio, Allung; Majid, Jamaluddin; Juardi, Muhammad Sapril Sardi
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.98

Abstract

Purpose: This study aims to investigate the impact of information technology and internal control on the quality of financial reports, with human resource (HR) competency serving as a moderating variable. The hypothesis tested is whether HR competency can strengthen or weaken the relationship between the independent variables and the quality of financial reports. Research Design and Methodology: This quantitative, causality-focused research involved 52 respondents from the SKPD (Regional Work Units) of the Luwu Utara Regency Government, selected through purposive sampling based on a minimum of one year of service. Primary data were collected via questionnaires and analyzed using SPSS 25. Standard assumption tests were conducted, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. Hypotheses were tested using multiple linear regression and moderation regression analysis with interaction terms. Findings and Discussion: The results reveal that internal control has a positive and significant effect on the quality of financial reports, whereas information technology does not show a significant impact. However, HR competency successfully moderates the relationship between information technology and financial report quality but not between internal control and financial report quality. Implications: The findings suggest that strengthening HR competency is essential to maximizing the benefits of information technology in financial reporting. Further studies are recommended to investigate these dynamics across various regions and sectors, facilitating broader policy applications.
Perwujudan Nilai Transparansi, Akuntabilitas dan Konsep Value For Money dalam Pengelolaan Akuntansi Keuangan Sektor Publik Sayuti Sayuti; Jamaluddin Majid; Sapril Sardi Juardi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v1i1.54

Abstract

This study aims apalication the values of transparency, accountabily and value for money in the accounting financial management of Agency Regional Development Planning (BAPPEDA) kabupaten gowa. Beside that, research this iam for knowing aplication the concept of value for money on the perormance of the wokr program that has been impementation. Objects research in reseacrh this is wrong one istitute goverment namely the Regional Development Planning Agency (BAPPEDA), Method data retrieval (field reseacrh), interview directly with informants, studies library dan internet searching, interview do with internal parties. Results reseacrh thisobtained that per manifestation of the value has been applied to the disclosure of information and the value of accountability to the public and the goverment in accordance with the rules, in the procces of financial management accounting by using a system of accrual, the concept of value for money is quets economical, efficient, effective in Agency Regional Development Planning (BAPPEDA) kabupaten Gowa corresponding with rules that have been set by goverment.
Analisis Faktor Penentu Pertumbuhan Laba Perusahaan Sektor Food And Beverages Yang Terdaftar Di BEI 2020-2023 Irwan Moridu; Ahmad Rifqi Hidayat; Dede Rustaman; Jamaluddin Majid; Ngurah Pandji
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 1 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i1.6971

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh rasio likuiditas yang diukur dengan current ratio (CR), rasio solvabilitas yang diukur dengan debt ratio (DR), rasio aktivitas yang diukur dengan total asset turnover (TATO), dan rasio profitabilitas yang diukur dengan gross profit margin (GPM) dan return on asset (ROA) terhadap pertumbuhan laba perusahaan sektor food and beverages yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Penelitian ini termasuk dalam jenis penelitian eksplanatif dengan menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sektor food and beverages yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan unit analisis laporan keuangan perusahaan dengan purposive sampling. Penelitian ini menggunakan data sekunder berupa angka rasio keuangan yang diperoleh dari laporan keuangan tahunan perusahaan food and beverages yang diperoleh dengan mengunduh laporan keuangan tahunan pada situs resmi Bursa Efek Indonesia (www.idx.co.id). Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel current ratio (CR), debt ratio (DR), total asset turnover (TATO), dan return on asset (ROA) berpengaruh signifikan terhadap pertumbuhan laba perusahaan sektor food and beverages yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Sementara itu, variabel gross profit margin (GPM) tidak berpengaruh terhadap pertumbuhan laba perusahaan sektor food and beverages yang terdaftar di Bursa Efek Indonesia periode 2020-2023.
Co-Authors A, ASTUTI A., Chevy Herli Sumerli A.M. Nur Atma Amir Abd Wahab Abda Abda Abdi Dzul Jalal Ikram Abdul Rasyid Achmad Riady Aditya, Roby Agus Setiyawan Ahmad Efendi Alfian Fani Alim Azhari Muttaqien Alvionita Paru, Maria Ambo Asse Ameliyani, Rizki Amir, Muh Ikraam Sayyid Amiruddin K Andi Ruslan Andi Wawo Andi Yusrifal Andi Yusril Cibu Cibu Andriani , Eva Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arif Mashuri Arifin, Agus Zainul Arsyad, Kamaruddin asnani asnani Aspiati Samiun Astriani Astriani ASTRINA TAHANG Azwar Azwar, Azwar Badollahi, Ismail Bayu Taufiq Possumah, Bayu Taufiq Brave Angkasa Sugiarso Bustan Ramli Chevy Herli Sumerli Dede Rustaman Della Fadhilatunisa Dhety Chusumastuti Dian Hajra Diawati, Prety Didi Permadi Sukur Dina Fahma Sari, Dina Fahma Effendy, Femmy Eko Nur Hermansyah Erasma Erica Honasan Ho Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami fadil, Ahmad Fahrudin Fahrudin Faizah, Siti Nur Fajri Dwiyama Farid Fajrin Fatahillah R Fatimah Fatimah Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hamsa Hamsa Hanafi, M. Raihan Wafil Amin Hardiwansyah Hardiwansyah, Hardiwansyah Hasan, Adnan Hasmi, Athira Putri Hidayat, Ahmad Rifqi Hiras Pasaribu HS, Muh Nur Ihsan IB, Bukhari Ilhamiwati, Mega Irfan Irfan Irmawati H. R. Irwan Moridu Ismail Badollahi JAMILAH Judijanto, Loso Jumriati, Jumriati Kamaruddin Kamaruddin Karmila Malik Kartika Kusnadi, Iwan Henri Liestyowati Liestyowati Lince Bulutoding Linda Lidyawati Listiana Sri Mulastih Loso Judijanto Lutfi, Muhtar Made Susilawati Maggu, Istiqamah Mahdalena Mahdalena Marsuni, Nur Sandi Marwah Gama Mediyati Mediyati Mega Ilhamiwati Memen Suwandi Muh Mujihal Fikri Jalil Muh. Fachrul Ryantama Muhamatsakree Manyunu Muhammad Rizky Yahya Muhammad Rusmin, Muhammad Muhammad Sapril Sardi Juardi Muhammad Syafri Muhammad Syahrul Munir Muhammad Yusuf Hidayat Mulastih, Listiana Sri Munawwarah, Besse Husna Munir, Muhammad Syahrul Musdalifah Musdalifah Muslimin Kara Mustafa Umar Mustafa, Fahrina Mustakim Muchlis Mustamim, Mustamim Naslia Naslia Nasrullah Bin Sapa Ngurah Pandji ningrum, dedah - Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurchayati Nurchayati Nurfitrah Nurfitrah Nurhidayat Nurhidayat Nurul Nadila Idward Nurwijayanti Oktafia, Lefin Olha S. Niode Possumah, Bayu Taufik Prasetio, Allung Purwanto - Purwanto Rahmawati Rahmawati Muin Rahyuni, Gusty Raodahtul Jannah Rasti Pebry Pebry Rasulong, Ismail Ratnasari Ratnasari Reza Eka Saputra Ridwan Tabe Rika Dwi Ayu Parmitasari Risma Eka Saputri Riza Praditha Rizka Amaliah Robert Jao Roby Aditiya Roosganda Elizabeth ROOSGANDA ELIZABETH RR. Ella Evrita Hestiandari Rusman, Hedar Saban, Azizah Safri Haliding Safri Haliding Safri Haliding Safri Haliding Saharuddin, Syafitri Samalua Waoma Sapriadi, Nia Rahmadani Saprin Saprin Saprin Saprin, Saprin Saputra, Reza Eka Saslia, Eva Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Soleh Suardi Bakri, Suardi Sudarmanto, Eko Sudiana, Urip Suhartono Sumarin Suwandi Ng Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Syaripuddin Rasyid Tabe, Ridwan Thitus Gilaa Tri Febrina Melinda Tri Yusnanto Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Trisno Wardy Putra Uli Wildan Nuryanto Urip Sudiana Usmiati, Nevianti Dewi Suyanlis Utami, Eva Yuniarti Wan Ajijah Wijayanti, Indah Oktari Yahya, Muhammad Rizky Yogi Hady Afrizal Zainal Abidin Zainal Abidin