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THE RELATIONSHIP OF AUDITEE AND AUDITOR IN PERFORMANCE AUDIT: A LITERATURE REVIEW Arif, Muhammad Faisal; Syarifuddin, Syarifuddin; Syamsuddin, Syamsuddin; Indrijawati, Aini
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3319

Abstract

This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. Some of the research used in the literature review is research in various countries in Europe and Asia, America, Australia, and New Zealand and is indexed by Scopus through Scimago Journal Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinders auditor independence. Non-cooperative relationships within certain limits make the auditor take strategic actions to influence and control the auditee. This research has limitations because it generally discusses the relationship between auditees and auditors, and does not specifically use research with certain studies such as legitimacy theory or power frameworks, so this research has weaknesses in the focus of studies regarding the relationship between auditees and auditors
Optimasi Proporsi Karagenan dan Karakteristik Sensoris Serta Nilai Proksimat Nugget Ikan Mujair dengan RSM Jusman, Jusman; Syamsuddin, Syamsuddin; Inri EGT
INSOLOGI: Jurnal Sains dan Teknologi Vol. 3 No. 5 (2024): Oktober 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/insologi.v3i5.4187

Abstract

This study aims to determine the optimal proportion of carrageenan to enhance the sensory characteristics and proximate values of tilapia (Oreochromis mossambicus) nuggets using the Response Surface Methodology (RSM) approach. Carrageenan concentrations were varied between 0.5% and 2% to evaluate their impact on color, aroma, flavor, texture, as well as protein, fat, and carbohydrate content. The analysis revealed that the optimal carrageenan proportion was 1.25%, with the highest sensory scores: color (9.9), aroma (9.8), flavor (9.9), and texture (9.9). At this level, the nuggets contained 16% protein, 8.5% fat, and 14% carbohydrates. Increasing the carrageenan proportion beyond 1.25% resulted in a decline in sensory quality and nutritional composition. Nuggets with the optimal carrageenan level achieved a balance between desirable texture and nutritional content, making them an ideal choice for fish-based food products. The RSM method proved effective in identifying the best formulation by analyzing variable interactions, ensuring accurate and replicable results. This study provides practical guidance for developing high-quality fish nuggets utilizing carrageenan as a binding agent. The findings are relevant to the food industry in formulating products that are not only flavorful but also nutritionally balanced. Therefore, the 1.25% carrageenan formulation is recommended for commercial applications, with the potential for further development in future research.
Pengelolaan Sarana Dan Prasarana dalam Meningkatkan Kualitas Pelayanan Pendidikan Ayusaputri, Kusuma Galih; Musatafa, Ivni Alfrisqa; Syamsuddin, Syamsuddin; Warman, Warman
Jurnal Basicedu Vol. 8 No. 6 (2024)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v8i6.9082

Abstract

Pengelolaan sarana dan prasarana yang efektif merupakan faktor berarti dalam meningkatkan kualitas pelayanan pendidikan di sekolah. Jika fasilitas dan infrastruktur di sekolah tidak dirawat dengan baik maka hal tersebut dapat berdampak pada berkurangnya kualitas pelayanan pendidikan. Penelitian ini bertujuan untuk mengkaji berbagai informasi pengelolaan fasilitas di sekolah melalui tinjauan literatur yang ada dalam meningkatkan kualitas pelayanan pendidikan. Metode yang digunakan adalah studi literatur dengan mengkaji berbagai jurnal dan penelitian terdahulu yang mengkaji mengenai pengelolaan fasilitas dan infrastruktur di berbagai sekolah. Hasil studi literatur menunjukkan bahwa pengelolaan sarana dan prasarana yang baik dapat meningkatkan kualitas pendidikan dengan menciptakan lingkungan belajar yang efektif dan mendukung aktivitas siswa dan guru. Beberapa faktor yang mempengaruhi keberhasilan pengelolaan sarana dan prasarana meliputi perencanaan yang matang, pemeliharaan yang teratur, keterlibatan seluruh stakeholder, serta pemanfaatan teknologi untuk memonitor kondisi fasilitas sekolah. Penelitian ini menyarankan agar pengelolaan fasilitas di sekolah tidak hanya berfokus pada pengadaan fasilitas, tetapi juga pada perawatan dan evaluasi berkala untuk memastikan keberlanjutan dan efektivitas penggunaan fasilitas pendidikan
Peran Kelompok Tani Ternak Itik (KTTI) Dalam Meningkatkan Kesejahteraan Anggota Prasetiyo, Aditiya; Syamsuddin, Syamsuddin; Bahrudin, Bahrudin
Tamkin: Jurnal Pengembangan Masyarakat Islam Vol 8, No 2 (2023): Tamkin: Jurnal Pengembangan Masyarakat Islam
Publisher : Jurusan Pengembangan Masyarakat Islam, Fakultas Dakwah dan Komunikasi, UIN Sunan Gunung Dj

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/tamkin.v8i2.43399

Abstract

Potensi alam yang tersisa dimanfaatkan oleh masyarakat lokal sebagai lahan produksi dengan membentuk Kelompok Tani Ternak Itik (KTTI). Antusias masyarakat lokal dalam beternak mengalami degradasi ketika wabah flu burung. Revitalisasi kelompok dilakukan dan dibantu oleh pemerintahan agar eksistensi kelompok, produk olahannya dapat berkembang serta turut membantu stabilitas ketahanan pangan nasional. Tujuan penelitian ini adalah untuk mengetahui program, strategi dan keberhasilan Kelompok Tani Ternak Itik (KTTI) dalam meningkatkan kesejahteraan anggotanya. Penelitian ini merupakan penelitian kualitatif menggunakan paradigma konstruktivisme dengan metode deskriptif. Hasil dari penelitian menunjukkan bahwa: Pertama, kelompok memiliki beberapa program seperti pembinaan kesehatan, penetasan, penggemukan, permodalan dan kemitraan. Kedua, strateginya antara lain meningkatkan kualitas produk, pengendalian pakan, pengelolaan penjualan dan memperluas kemitraan. Ketiga, keberhasilannya ialah pendidikan meningkat, meningkatnya pendapatan, perubahan keadaan tempat tinggal, harapan hidup bagi anggota, dan lapangan pekerjaan. Secara umum, penelitian ini dapat disimpulkan bahwa Kelompok Tani Ternak Itik (KTTI) sangat berperan dalam meningkatkan kesejahteraan ekonomi anggota.
Promosi Rumah Belajar Jambi (RUMBAI) Di Kelurahan Kenali Asam Atas Kecamatan Kota Baru Kota Jambi Amalia, Rezki; Syamsuddin, Syamsuddin; H, Siti Asiah Wahyuni
Baitul 'Ulum: Jurnal Ilmu Perpustakaan dan Informasi Vol. 8 No. 1 (2024): Baitul 'Ulum: Jurnal Ilmu Perpustakaan dan Informasi
Publisher : Program Studi Ilmu Perpustakaan dan Informasi Fakultas Adab dan Humaniora UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/baitululum.v8i1.229

Abstract

Introduction. The study aims to identify the promotion by Rumah Belajar Jambi (RUMBAI) in in Kenali Asam Atas, Kotabaru, Jambi City. To find out the primary obstacles encountered by Rumah Belajar Jambi (RUMBAI) in Kenali Asam Atas, Kotabaru, Jambi City. Additionally, it seeks to outline the measures that will be taken to address these obstacles by Rumah Belajar Jambi (RUMBAI) in Kenali Asam Atas, Kotabaru, Jambi City. Data Collection Methods. The research is conducted using a descriptive qualitative approach and involves data collection through interviews, observation, and documentation. Data Analysis. The data analysis process includes data reduction, data presentation, and conclusion. Results and Discussion. the promotional activities of Rumah Belajar Jambi primarily involve distributing brochures to village offices and schools in the vicinity, word-of-mouth promotion, and utilizing Instagram and YouTube for social media promotion. However, the study observes that the promotional efforts through social media are not as active and creative, lacking the use of hashtags and variety in content. Internal and external factors have been identified as influencing the promotion of Rumah Belajar Jambi. Internal obstacles include funding, human resources, book collections, and time, while external obstacles include low public awareness, lack of updated information on social media, and insufficient community engagement. Efforts to address these factors include participating in literacy activities, recruiting new volunteers to enhance human resources at Jambi Learning House, and conducting promotional activities to increase visitor engagement. Conclusion. The promotions carried out by Rumah Belajar Jambi are less active and creative in carrying out promotions via social media. Such as the use of hashtags and a lack of variety of content in posts on social media. Keywords: Promotion, Library Promotion, Community Reading Park.
PENTINGNYA MEMBANGUN KECERDASAN EMOSIONAL PUSTAKAWAN DI LINGKUNGAN KERJA PELAYANAN DINAS PERPUSTAKAAN DAN ARSIP PROVINSI JAMBI Rum, Muhammad; Syamsuddin, Syamsuddin
Baitul 'Ulum: Jurnal Ilmu Perpustakaan dan Informasi Vol. 8 No. 2 (2024): Baitul 'Ulum: Jurnal Ilmu Perpustakaan dan Informasi
Publisher : Program Studi Ilmu Perpustakaan dan Informasi Fakultas Adab dan Humaniora UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/baitululum.v8i2.236

Abstract

The aim of this article is to reveal how to build librarians' emotional intelligence in the Service work environment of the Library and Archives Intitutional of Jambi regional. The concept of emotional intelligence developed by Goelman is a concept that has several variants for measuring a person's emotional intelligence. The research used is qualitative with a descriptive approach which aims to reveal phenomena in the field. Purposive sampling is a selected sample where the head of the department is the key informant, then 14 librarians are the informants. Data was collected through documentation, structured and unstructured interviews, observation. Data analysis uses the Miles & Huberman concept which consists of data collection, data reduction, data presentation, and drawing conclusions/verification. The results show that the role of emotional intelligence in supporting the service performance of librarians is recognizing one's emotions, demonstrated by an attitude of emotional awareness, careful assessment, and self-confidence. Managing emotions is demonstrated by being self-aware, trustworthy, alert, adaptable and innovative. Self-motivation is shown by encouraging achievement, commitment, initiative and optimism. Recognizing other people's emotions is shown by understanding other people, dealing with diversity, and political awareness. Building relationships is demonstrated by an influential attitude, the ability to overcome conflict management, and the ability to collaborate. Recommendation Key word : Emotional intelligence; service performance; Library and Archives ABSTRAK Tujuan artikel ini adalah untuk mengungkap bagaimana membangun kecerdasan emosional pustakawan di lingkungan kerja pelayanan Dinas Perpustakaan dan Arsip daerah Jambi. Konsep kecerdasan emosional yang dikembangkan oleh Goelman merupakan konsep yang memiliki beberapa varian untuk mengukur kecerdasan emosional seseorang. Penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif yang bertjuan mengungkap fenomena di lapangan. Purposive sampling merupakan sampel yang terpilih dimana kepala Dinas sebagai key informan, selanjutnya 14 pustakawan sebagai informan. Data dikumpulkan melalui dokumentasi, wawancara terstruktur dan tidak tersttruktur, obeservasi. Analisis data menggunakan konsep Miles & Huberman yang terdiri dari pengumpulan data, reduksi data, penyajian data, dan Penarikan Kesimpulan/Verifikasi. Hasil menunjukkan bahwa peran kecerdasan emosional dalam menunjang kinerja pelayanan pustakawan adalah Mengenali emosi diri ditunjukkan dengan sikap kesadaran emosi, penilaian secara teliti, dan kepercayaan diri. Mengelola emosi ditunjukkan dengan sikap kenali diri, dapat dipercaya, kewaspadaan, adaptabilitas, dan inovasi. Memotivasi diri ditunjukkan dengan sikap dorongan berprestasi, komitmen, inisiatif, dan optimis. Mengenali emosi orang lain ditunjukkan dengan sikap memahami orang lain, mengatasi keberagaman, dan kesadaran politis. Membina hubungan ditunjukkan dengan sikap berpengaruh, kemampuan mengatasi manajemen konflik, dan kemampuan berkolaborasi. Rekomendasi Key Word : Kecerdasan emosional; kinerja pelayanan; Perpustakaan dan Arsip
MELAMPAUI BATAS PENGLIHATAN MANUSIA: PERAN AI DALAM MENDETEKSI FRAUD PADA PROSES AUDIT TINJAUAN LITERATUR SISTEMATIS Syahfir, Hasri Ainun; Panggeso, Anastasia Gloria; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.641

Abstract

The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial statement fraud in the auditing process, particularly in identifying anomaly patterns that are often difficult for auditors to detect manually. The study also aims to identify the challenges faced in implementing AI in auditing processes. The method used in this research is the Systematic Literature Review (SLR), where relevant literature is identified, selected based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI holds significant potential for detecting fraud and enhancing the effectiveness of the audit process. However, several challenges must be addressed, such as data quality and availability, limitations regarding the interpretability and transparency of AI models, resistance to change, and a lack of understanding of how AI functions. Additionally, data security and privacy aspects must be considered to ensure that AI implementation is carried out optimally and responsibly
The Use of Artificial Intelligence (AI) in Internal Supervision to Reduce Fraud in the Public Procurement System in Indonesia Amiruddin, Amiruddin; Syamsuddin, Syamsuddin; Muntu, Sandra Jeanet; Helda, Wa Ode; Rahadi, Gde Made Dwi Praditya
ProBisnis : Jurnal Manajemen Vol. 15 No. 5 (2024): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

Corruption in the public procurement system is a significant challenge in many developing countries, including Indonesia. Artificial Intelligence (AI) technology offers innovative solutions for strengthening internal oversight and early detection of fraudulent activities. This article presents a systematic review of the literature that discusses the application of AI in internal control, focusing on fraud prevention in public procurement in Indonesia. Using the Systematic Literature Review (SLR) method with PRISMA guidelines, this article compiles, identifies, and synthesises relevant research to evaluate the effectiveness of AI and the challenges in its application. The study results show that although AI has great potential to improve accuracy and efficiency in detecting complex fraud patterns, significant barriers related to implementation costs, limited technology infrastructure, and low readiness of human resources in Indonesia are still significant challenges. Policy recommendations include accelerating AI adoption by developing supportive regulations and improving technological competence in the public sector.
Factors Determinating Employee Confidence in the Management System Anti-Bribery at PLN UPT Kendari Nelvia, Helda; Hasbullah, Hasbullah; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
ProBisnis : Jurnal Manajemen Vol. 15 No. 5 (2024): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study aims to evaluate the effectiveness of the ISO 37001:2016 Anti-Bribery Management System (SMAP) at PLN UPT Kendari, especially in increasing employee confidence in the anti-bribery system. The research method used is a quantitative approach with multiple linear regression analysis to test the influence of policy understanding variables, clarity of reporting procedures, and the effectiveness of socialisation on employee confidence. The results showed that understanding policies and clarity of reporting procedures significantly and positively influenced confidence in SMAP. In contrast, the effectiveness of socialisation did not have a significant influence. An R-squared value of 68.2% indicates that this model can explain most of the variability of confidence in anti-bribery systems. The classical assumption test also supports the validity of this regression model. Based on the study results, it is recommended that PLN UPT Kendari increase the intensity of socialisation through a more interactive approach, strengthen continuous training, and simplify bribery reporting procedures. These steps are expected to improve the implementation of SMAP at PLN UPT Kendari and create a work environment with high integrity.
Management Strategy in Improving Company Performance Syamsuddin, Syamsuddin; Aisyah, Sitti; Hasanah, Uswatun; Sundari, Sri
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12619

Abstract

Strategic management plays an important role in improving company performance by setting clear goals, conducting environmental analysis with SWOT analysis, making proper decisions, implementing plans effectively, evaluating and measuring performance, developing competitive advantages, and creating an organizational culture that is result-oriented. This study focuses on strategic management in improving company performance through literature study from previous research references that are relevant to the topic of study. The results obtained by integrating aspects of management accounting and strategic management can significantly improve company performance for the short, medium, or long term.
Co-Authors A Hadini, Hairil A, Syahrial A. Indrianti Ismunandar Abbas, Muhammad Abd Wahid Abd. Rahman Razak Abdi, Muhammad Nur Abdul Kadir Abdul Latief Abdul Latif Abdul Rais Abdul Wahid Addiarrahman Adella Ulyandana Jayatri Adiningrat, Andi Arifwangsa Adiputra, Muhlis Hajar Adnan Adnan Adriany. R, Sitti Agniy, Romza Fauzan Agung Sutrisno AGUS AGUS Agustina, Evelyna Ahmad Rifaldi Arahman ahmad yani Ahmadi Usman Ahyana, Ridho Aini Auliana Amar Aini, Rini Nurul Ainung Ainung Akbar Prayoga Akib, Andryani Al Indisi, Muhammad Yahya Ayas Alaa, Siti Alam, Ade Ikhlas Amal Alawiyah, Geby Aldy Ramadhan Alfany, Chalida Alfiady, Teuku Alfiady Alfina Taurida Alaydrus Alfira rezky Amalia Algifari, Moh Aliman Aliman Alpiani, Alpiani Amalia, Rezki Amaliah, Wafiq Azizah Reski AMELIA SETYAWATI, AMELIA Amiludin Indi Aminy, Ika Umratul Asni Amiruddin Amiruddin Amran Amran Amrana, Amrana Amrullah Amrullah Andhyka Bayu Aprilyanto Andi Masriah Andi Muhammad Dahlan Andriadin, Andriadin Aniq Akhmad Ali Bawafie Anisah Anisah Anisah, Nur Anny Hary Ayu Suardi Apriani, Wulansari Apriliani, Dewinta Ardiansyah, Nike Arif Budianto Arif, Muhammad Faisal Arif, Samsu Arifin, Nurqarirah Arifuddin Arifuddin Arina Rohmatika Arinanda, Arinanda Arkiang, Bachder Syarif Arnama, I Nyoman Arnama, I Nyoman Arofah, Zidan hamzah AS Aku, AS Asdar Asdar Asia, Siti Nur Asim Asim, Asim Asmasary, Andi Arwinny Asngadi Asngadi Asriani Hasan Asrianti, Asrianti Asriany Asriany, Asriany asriawal, asriawal Asriyanti, Asriyanti Assegaf, Muhammad Alimuddin Hamzah Assingkily, Muhammad Shaleh Astabella, Relinda Dewi Astuti, Wahyu Indri Aswad, Chaeril Atika, Sri Aulia, Rizky Nurul ayhu21431@gmail.com Ayu Andira Ayu Mona Erisa Marpaung Ayu Rahayu Ayusaputri, Kusuma Galih Azhar, Syihab Aziz Salam, Aziz Aziz, Muhammad Fahruddin Azzahra, Fadlia Bahri, Nur Alim Bahrudin Bahrudin Baiq Laelatin Diniati Bakri Hasanuddin Bakti Sukrisna Bastiana Bastiana Binti Maunah Biso, Hernansi Budianto, Ari Bukhori, Moh. Imam Burhanuddin, Chairul Iksan Bustami, Taufik Bustan Bustan, Bustan Butolo, Ivana Cahaya, Cahaya Cahyaningtyas, Wening Cahyo Kurniawan, Pratomo Cahyo Chadijah, St. Chairul Iksan Burhanuddin Chalida Alfany Chalirafi, Chalirafi Choirur Rizki, R. Danang Sri Hadmoko Darmawati Darmawati Darmin Darmin, Darmin Darusti, Fahmi Darwin, Khadijah Darwis Durahim Davit Rahmadan Dea Zara Avila Deki Zulkarnain Desti Suci Safitri Devi Nurfatimah Devy, Happy Sista Dewi Puspita Dewi Ratnasari DEWI SARTIKA Dewi, Nur Ainun Sucitra Dewi, Nurainun Sucitra Dian Wijaya Kurniawidi Diansyah, Athhar Manabi Didi Saputra, Eka Dini Meilani Pramesti Dini Rosyida Djayadie, Ahmad Djurubassa, Gloria Miagina Palako Dwi Nugroho Hidayanto Dwi Putri Emilda, Dwi Putri Dwi Septia Kari Dwiwijaya, Kadek Agus Dwiyatmi Sulasminah Efendi Efendi Erdianto Effendi erham, erham Erika Winda Putri , Nur erlan, erlan Erna Cahyani Erna Marliyana Eva Rianty Angelina Sitanggang* Eva Yuliani Fachruddin Fachruddin Fadhilah Naulina, Alfi Fadila, Annur Fahmi, Asrul Faizah Mastutie Faizal , Faizal Faradillah, Yenny Farayanti, Dana Farid , Muhammad Farman, Eka Fathirah, Dian Fathur Rahman Fathurrahman Fatima Zahra Fatimah Zahra Fatlina Z Fauziana Hidayat Febryanti, Febryanti Fera, Fera Ferizaldi Ferizaldi Fian Rahma Wati Fidya, Karina Alma Firdausiyah, Jannatul Firmansyah Firmansyah Fitriana Nurhidayah, Asma’ul Fitriani Fitriani Franck Lavigne, Franck Fuji Astuty Auza Galang Izhuma Refangga Gazali Gazali Grace T. Pontoh Gufran, Gufran H, Siti Asiah Wahyuni H. Fathurahman, H. Habibillah Habibillah Hadis, Abdul Hado, Hado Haerial, Haerial Haeril, Haeril Hairurnisa, Rifda Hajairin Hakim, Nur Haliah, Haliah Handriani, Handriani Hansen Rusliani Haq, Muhammad Izzul Haqa, Muhammad Nazihul Hardi Hardi, Hardi HARDIANTO - Harianto Harimei Suprapto, Bambang Harisman Harisman, Harisman Haryono Haryono Hasan, Miftahul Hasbullah Hasbullah Hasim Hasim Hasman Hasman, Hasman Hasrin, Hasrin Hasyem, Muhammad Hatta, Sukarno Hayat, Dimas Maula Helda Wulandari, Sri Helda, Wa Ode Hendoyo, Muhammad Fajar Hendriyansa, Muh. Herlina Ahmad, Herlina Hermanto, Lubis Hidayah, Asmaul Fitria Nur Hiden Hiden Hujiyanto, Hujiyanto Hulu , Fatolosa I Gde Mertha Ibrahim Yunus, Andi Ibrahim, Irianto Ida Nuraeni Ido, Irfan Idrawahyuni, Idrawahyuni Idris Idris Ihlas, Ihlas Ika Prasasti Abrar, Andi Ika Umratul Asni Aminy Iksan Ilham Ilham Ilham, Vickky Anggara Imaduddin, Imaduddin Inayah Inayah Inayah, Rahmatun Indah Nahdiat Isrori Indah Nurhidayati Indah Nurhidayati, Indah Indo Santalia Indradewa, Rhian Indrawan Eka Badri Indrawati Indrawati Indrijawati, Aini Inri EGT Insirat, Mutahira Nur Iqbal Hamdani Irayani, Surya Irham Irham Irmawati Irmawati Irwan Irwan Iskandar, Andi Arifuddin Israjuna, Israjuna Isrori, Indah Nahdiat Iswandi Itsnainy, Siti Khairani Izyatin, Nazla Jabal Nur, Jabal Jabuddin, La Ode Jamal Rauf Husain Jamaluddin Jamaluddin Jamalus, Jamalus Jaya Jaya Jayadie, Ahmad Jayatri, Adella Ulyandana Joni Rokhmat Juanda, Indira Syakira Kirana Juhriati, Juhriati Juhriati, Juhriati Juliana Juliana Juliana Kadang Junaidin, Junaidin Jusman Jusman Jusman, Jusman Kalvin Albert Parinding Kardoso, Ricko Karenhapukh Purba Karfina AR, Lilis Kartika Kartika Kartini Kartini Kasim, Amrah Kasman Kasman Kasmar, Kasmar Kasmawati Kasmawati Kasnawi Al Hadi Khaerunnisa, Ana Khaerus Syahidi Khaira, Alfi KHAIRUL HUDA, KHAIRUL Khairunnisak Khairunnisak, Khairunnisak Khalilah, Syarifah khoirunnissa, izzun Khotimah, Yulia Azmi Kormil Saputra Kurniawan Arizona Kurniawan, Awi Kurniawidi, Dian W. Kurniawidi, Dian Wijaya Kusumardani, Arifah Kusumawati, Andi La Malesi La Ode Arsad Sani La Ode Muhamad Munadi La Ode Sahaba Lakawa, Irwan Laksono, Agung Lakuna, Rosnani Larasaty, Endang Latief, Muhammad Fadlirrahman Lesmana , Hans Lestari, Deara Shinta Lukmawati, Endah M. Noris M. Romli M. Teguh Jaka Satya Samudra Jati Suara M. Yunan Hidayat M. Ziaul Fikar Ma'arij, Aman Madurika, Sriyanti Mainjoe, Nurul Hikma Vilia Malawani, Mukhamad Ngainul Mallisa, Amalia Indah Pratama Mallombassi, Ali Mangenre, Muh. Fadli Manggau, Gemaliany Pilo Mardatillah Mardatillah Mardhiah Hasan, Mardhiah Mardiah Mardiah Mardiana, Laili Mardiyah, Shofiyah Abidatul Marfah, Marfah Marfina, Yuyun Maria Maria Marsudi Utoyo Maryam Maryam Maryam Maryam Mas'ud, Mas'ud Maskur Maskur Maskuri Sutomo Masnia Masnia, Masnia Mas’ud, Mas’ud Mauludi Mauludi mauludi, mauludi Mediaty Meilani, Sindi Merdiana Ferdila Miftahul Jannah Mihrani Mihrani Mislan Moh. Saleh , Husein H. Moh. Tahir Mohamad Djasuli, Mohamad Mohamad Rifky Fahrian Hidayat Mohammad Lutfi Mohammad Rijal Mohammad, Burhanuddin Muarrifah, Sholehatul Muh Fuad Randy Muh. Rusdin Muh. Tahir Muhajir Muhajir Muhamad Khoirul Adzmi Muhammad Amrullah Pagala Muhammad Hasyem Muhammad Ihzan Muhammad Luthfi Muhammad Marwin Muhammad Mursalim Muhammad Nasri Muhammad Nasrun Muhammad Nur Muhammad Saleh Muhammad Sarjan MUHAMMAD TAUFIK Muhammad Zuhdi Muhammad Zuhdi Muklir Muklir Muklir, Muklir Muliadi Muliadi Muliana, Muliana Muliana, Winda Mulya, Fitra Muntu, Sandra Jeanet Muqorrobin, M Rizqil Hasan Murniasi, Eri Muryali, Muryali Musa, Ratna Musatafa, Ivni Alfrisqa Musdayati Musdayati Musmuliadin Musmuliadin Musmuliyadin, Musmuliyadin Musra, Fauziyyah Musram Abadi Mustafa Mustafa Mustafa, Ivni Alfrisqa Mustafa, Mifta Mutahara.B, Nurul Mutaqin, Bachtiar Wahyu Muttaqien, Moh Hasan Firghol N. Nazaruddin Nainggolan, Jefri Nandi, Riri Apriana N. Nasri Akib, Nasri Natsir, Andi Iqra Pradipta Nawir, Adi Nedi, Laras Annisa Ulfitri Nela Ranita Amanda Nelvia, Helda Ngatmin Nilakanti, Shiva Athiyah Nindra, Nurhaliza Magfirah Ningtyas, Novarina Sulsia Ista'In Nirmayanthi, Andi Nirwana Nirwana Nirwana, Nirwana Nisa, Izzun Khoirun Nisaa, Khairun Niska Salsiani Sinta Nofica, Idza Novia Elsitha Mowisu Nugraha, Rakhmat Nurul Prima Nur Abdi, Muhammad Nur Amalia Nur Asia, Nur Nur Azzahra Al Radiyah Nur Santy Asminaya Nur Saprin, Rafiqah Nur, Hamzah Fansyuri Nur, Zulfikah Nuraini Nuraini Nurainun Nurainun Nuralim Pasisingi Nurdefi, Nurdefi Nurhayati Sutan Nokoe Nurhidayah, Asmaul Fitriana Nuriana, Mutia Azizah Nuris Lestari, Anita Nurjanna Nurjanna Nurjannah Nurjannah Nurmaida Nurmaida, Nurmaida Nurmalini, Nurmalini Nurmiaty, Nurmiaty Nurmutyah Naylah Nurul Alya, Baiq Nurul Mamhmudah, Luthfiah Nurul Qalbi Nurul Qomariyah Nurwalmi Nurwalmi Nurwijayanti Nuryamin Nuryamin, Nuryamin Oktavina, Ani Palawa, Riswandi Panggeso, Anastasia Gloria Parani, Syamsul Bahri Dg. 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Aulia Rachmat, La Ode Musa Raden Mohamad Herdian Bhakti Rahadi, Gde Made Dwi Praditya Rahimah, Ainun Rahmadina, Hizra Nur Rahman, Irwanto Rahmarta, Vandy Rahmatun Inayah Rahmawati, Nor Fatmah Rama, Bahaking Ramadhan, Aldy Ramdhani Sucilestari Ramli Hatma Ramli Ramli Rapi, Muh Rasyid, Rachmat Rasyid, Syarifuddin Razak, Askari Razmi Noris, Muhamad Reski Dwiyanti Resmono, Puguh Rian, Rian Ridzal, Nining Asniar Rina Astarika, Rina Rina Sasmita Alfani Rini, Wa Rintan Wulandari Riono, Siswan Risman Risman Rita Hayati Rita Yunus Rohmah, Syifa Rohmawati, Suci Ronodirdjo, Muhammad Zuhdi Rosadi, Ariani Rosalena Belo Ratte RR. Ella Evrita Hestiandari Rukmana, Indra Heri Rulyana, Rulyana Rum, Muhammad Rumbi, Yesaya Bittikaka Rustan, Rustan Saade, Aminuddin Sabrianto Aswad, Sabrianto Safaruddin Safaruddin Safei, Nur Hasanah Safitri, Desti Suci Safitri, Sri Jayani Safi’i, Muhammad Aris Safri, T. 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Teguh Jaka Satya Samudra Jati Subando, Joko - Sucipto, Mohammad Adhi Sudardjat, Catrin Sudarman Sudarman Sudrajat, Husaen Sufrianto, Sufrianto Sugeng Santoso Sugiyat, Sugiyat Suhada, Annisa Sadela Suhara, Ade Suhayat Minardi Suherman, Suherman Suherwin, Suherwin Sukardi Sukardi Sukrisna, Bakti Sulaeman Miru Sulaiman Sulaiman Sulaimana, Sulaimana Sumbangan Baja, Sumbangan Sunaryo Sunaryo Sundari, Sri Supardiansah, Supardiansah Suparni Suparni Supriadi Supriadi Supriatna, Agus Suputra, Gusti Ketut Alit Surahman Wilade Suraya Suraya Suriyanti, Suriyanti Suryadi Hadi Suryadi Hadi Suryadin, Suryadin Suryahman, Agus Susi Rahayu Sutrisno, Muhammad Syafril Sunusi, Muhammad Syah, Ahmad Syahfir, Hasri Ainun Syahrial A Syahrial Ayub, Syahrial Syamsiar, Syamsiar Syamsuddin, Erfan Syamsurijal Rasimeng Syarif, Andi Akbar Syarifuddin Syarifuddin Syihab, Mufly Fadla Tahir, Moh TAKDIR SAILI Talib, Muhammad Thabran Tambaru, Rachman Taufiq Triadi Teguh Ardianto, Teguh Thabran Talib, Muhammad Thalib, Hambali Thulfitrah B., Nurlathifah Ti Aisyah Triadi, Rahmat Trisda Kurniawan Ulfah Ulfah Ulfah, St. Maria Umar Sulaiman Usbar, Usbar Usman Ahmad Usman Usman Uswatun Hasanah Utama, Melda Utami, Prita Nur Utami, Rizky Vandy Rahmarta Versiandika Yudha Pratama Virza Hadrianti W. Kurniawidi, Dian W.Kurniawidi, Dian Wahyu Nugroho Wahyuni, Bekti Wakhyuni, Emi Wakila, Muhammad Hardin Walinono, Andi Muh. Fuad Al Kautsar Wan Sulastri Wardana, I Made Sastra Wardatud Dihniyah Wardin, Wardin Warman Warman WIDIASTUTI - Wijaya, Roviq Wila Rumina Nento Wiliana, Eneng Winda Winda Windarti Pebriani Wiri Wirastuti Wisnujatia, Nugrahini Susantinah Wulandari, Sri Helda Yaddi, Yafsin Yulia Azmi Khotimah Yumansyah, Diky Yuni Lestari Yunita Yunita Yunitun Tamara Yunus*, Muhammad Yusnianti, Yusnianti Yusran, Sartiah Yusuf, Muh. Silmi Kaffah Yusufhin, Fridinanti Zaenab, St Zahra Ayu, Fatimatus Zahroh, Siti Zaikin, Muhammad Zainal Abidin Zainal Arifin Zainuddin, Fatlina Zainuddin, Zainuddin zidan hamzah arofah Zil Mutadayyanah Ziyadatun Adawiyah Zuhrah Zulfitrah, Zulfitrah Zulkarnaian, Deki Zulkharnaim Zulkharnaim Zulkifli Zulkifli