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All Journal Jurnal Akuntansi Multiparadigma Hasanuddin Economics and Business Review Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Owner : Riset dan Jurnal Akuntansi Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen Economy Deposit Journal ( E-DJ) Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) INTEGRITAS : Jurnal Pengabdian Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) JURNAL AKUNTANSI Paulus Journal of Accounting (PJA) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Ekopem: Jurnal Ekonomi Pembangunan International Journal of Educational Research and Social Sciences (IJERSC) AJAR (Asian Journal of Accounting Research) (e-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains Akuntansi'45 Journal of Social Research Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Jurnal Ekonomi Bisnis dan Akuntansi Madani: Jurnal Pengabdian Ilmiah. Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) Amsir Management Journal Islamic Economic and Business Journal International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Edunity: Kajian Ilmu Sosial dan Pendidikan Asian Journal of Management Analytics Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah JURNAL AKUNTANSI DAN BISNIS Borobudur Accounting Review Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Economos : Jurnal Ekonomi dan Bisnis International Journal of Management Research and Economics OIKONOMIA: Journal of Economics and Management Science West Science Accounting and Finance Journal of Management, Economic, and Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JIAR : Journal Of International Accounting Research Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Journal of Advances in Accounting, Economics, and Management International Journal of Sustainable Applied Sciences (IJSAS) Social Sciences Insights Journal International Journal of Economic Research and Financial Accounting Jurnal Akuntansi Sektor Publik Advances In Social Humanities Research IJMA Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Business, Accounting and Management Journal Advances in Management & Financial Reporting International Journal of Islamic Economics (IJIE) Jurnal Hukum Islam dan Hukum Keluarga International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research International Journal of Humanities, Education, and Social Sciences IPSSJ Bata Ilyas Educational Management Review Journal of Multidisciplinary Academic Business Studies Jurnal Ilmiah Manajemen Dan Kewirausahaan International Journal of Economics and Development Amnesty: Jurnal Riset Perpajakan ABM: International Journal of Administration, Business and Management Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Haliah, Haliah
Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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The Effect of Human Resources Quality and Regional Financial Accounting System on the Quality of Local Government Financial Statements Moderated by Organizational Commitment Anwar, Anwar; Haliah, Haliah; Nirwana, Nirwana; Kusumawati, Andi Kusumawati
International Journal of Economics, Business and Innovation Research Vol. 4 No. 01 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study aims to examine the effect of human resource quality and regional financial accounting systems on the quality of local government financial statements moderated by organizational commitment. The research approach uses a quantitative approach in the form of survey research. The sampling technique used quota sampling, so that 180 employees were obtained as research respondents. The results showed that the quality of human resources had no effect on the quality of financial statements, the regional financial accounting system had a positive and significant effect on financial statements, organizational commitment was unable to moderate the relationship between the quality of human resources on the quality of financial statements and organizational commitment was unable to moderate the relationship between the regional financial accounting system on the quality of financial statements.
PENYEBARAN STANDAR AKUNTANSI SEKTOR PUBLIK INTERNASIONAL BERBASIS KAS (IPSAS) DI NEGARA-NEGARA KURANG BERKEMBANG (LDCS) Pratama Mallisa, Amalia Indah; Haliah Haliah; Kusumawati, Andi
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1318

Abstract

The diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) reflects the complexities and challenges inherent in global accounting reforms. The method from this research is Qualitative descriptive. As a result, the diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) represents a complex interplay of international standards and local realities. One of the central challenges is the discrepancy between the expectations set by international bodies and the practical realities faced by LDCs. The capacity constraints within LDCs further complicate the effective implementation of IPSAS. Resistance to change is another critical factor that impacts the diffusion of IPSAS. The role of international organizations and donor agencies is pivotal in supporting the adoption of IPSAS. The comparative experiences of countries such as Nepal, Bangladesh, and Sri Lanka reveal both the potential benefits and the limitations of IPSAS adoption. The successful diffusion of IPSAS in LDCs requires a comprehensive strategy that addresses the technical, institutional, and cultural barriers to implementation.
Evaluation of the LPG 3 Kg Subsidy Program: how far has it Reached the Poor? Hasanah, Uswatun; Haliah, Haliah; Kusumawati, Andi
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12724

Abstract

Public service is a series of activities aimed at meeting the needs of the community in accordance with applicable laws and regulations. Every citizen and resident has the right to obtain goods, services, or administrative services provided by public service providers. The problem of poverty is an issue that must still be considered by a country, especially in developing countries such as Indonesia. This research aims to provide a deeper insight into the evaluation of the 3 kg LPG cylinder subsidy to ensure that the program is right on target and provides benefits for the poor, micro businesses, farmers and fishermen. This article uses a qualitative approach with a literature study analysis method. The result is that the 3 kg LPG subsidy program in Indonesia helps the poor, but there are still challenges in its implementation.
Optimizing The Accountability Of Zakat Institutions With The Shariah Enterprise Theory Approach: A Systematic Literature Review Rusli, Urisnawati; Haliah, Haliah; Nirwana, Nirwana
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i3.542

Abstract

This article aims to explore how the application of Shariah Enterprise Theory (SET) can optimize accountability in the performance of zakat institutions. This article uses the Systematic Literature Review (SLR) method as the main approach. The data used in this article uses secondary data obtained from scientific articles. Some sources of scientific articles include Sciencedirect, Google Scholar and ProQuest published between 2019 and 2024 using the keywords accountability, zakat institutions and shariah enterprise theory. The application of the SET principle in zakat management can increase the accountability of zakat distribution institutions both vertically to Allah SWT and horizontally to all humanity and the wider community. This study shows that the application of SET can bring significant benefits by strengthening the accountability of zakat distribution institutions. The existence of this systematic literature review is expected to be useful for teaching staff and advanced researchers, especially as a suggestion for the development of zakat accountability research with the SET approach in the future. This expectation is in line with the litimation in this study regarding the lack of literature that directly links the implementation of SET in optimizing accountability in zakat institutions.
Implementation of Government Budget In the Form of Interest Subsidies for UMKM Sustainability During the Covid-19 Pandemic Indah Putriyanti; Haliah Haliah; Andi Kusumawati
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i3.543

Abstract

This study aims to determine the government's policy in strengthening UMKM during the Covid-19 pandemic in Indonesia. The research method used in writing this article is the literature review method from various sources related to the Implementation of the government budget in the form of interest subsidies for the sustainability of UMKM during the Covid-19 pandemic. Through the analysis of relevant documents and literature, the results of the study show that this is done by the government in strengthening the sustainability of UMKM, the government provides facilities for delaying principal installments and interest subsidies for micro and small business loans, the government also implements a credit program known as the People's Business Credit (KUR) for UMKM actors. The government is making these efforts to save the sustainability of UMKM. One of the obstacles faced by micro businesses is none other than limited access to capital as the main obstacle for micro and small businesses to develop. To overcome the weaknesses faced by UMKM, various efforts have been made.
Implementation of Risk Management in an Effort to Realize the Good University Governance Principles Permana, Nalendra Bhayu; Haliah, Haliah; Kusumawati, Andi; Pertiwi, Meilani Intan; Ihlashul’amal, Muhammad
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5776

Abstract

This study examines the implementation of risk management at Hasanuddin University in its efforts to realize Good University Governance (GUG) principles, such as transparency, accountability, and efficiency. Using a qualitative approach, data were collected through in-depth interviews, document analysis, and observations involving key university stakeholders. The findings show that while the university has established formal risk management frameworks, several challenges persist. These include resource limitations, inconsistent communication between departments, and a lack of a risk-aware culture. Despite these obstacles, the implementation of risk management has contributed positively to enhancing transparency and accountability by providing systematic processes for identifying, assessing, and mitigating risks. However, full integration with the broader governance system remains incomplete. To fully leverage risk management in supporting GUG principles, the university must promote greater stakeholder involvement, improve resource allocation, and ensure stronger alignment between risk management and governance strategies. These findings offer valuable insights for higher education institutions aiming to enhance governance through effective risk management.
LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY MAHDALENA, MAHDALENA; ANDRY, ANDRY; HALIAH, HALIAH
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 1, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i1.3457

Abstract

This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of budget orientation in the preparation and determination of local government budgets. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The informants in this study were from BAPPEDA, members of BANGGAR, and several officials from offices related to regional finance as many as 10 people.This study finds that the act of compromise in the communication pattern of local government administration on budget policies is motivated by political interests. Budget policy decisions are dominated by the power possessed by actors to determine budget priorities. Communication practice is characterized by negotiation and compromise and ignores the value of honesty as a prerequisite for validity to fulfill comprehensive aspects of communication competence (truth, accuracy, honesty). Communication that is built only because of interest as the cause of communicative action is not effective. The results of the study show that the shackles of communication harmony are the basis for consideration for making policy changes by prioritizing rationality to gain legitimacy and trust from the public to government administrators.
ACCOUNTING INFORMATION DISCLOSURE: SINGLE VERSUS MULTIPLE BENCHMARK Praditha, Riza; Haliah, Haliah; Habbe, Abdul Hamid; Rura, Yohanis; Anwar, Anas Iswanto
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.118 KB) | DOI: 10.26487/hebr.v4i1.2352

Abstract

This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.
MENGUKUR KINERJA SUMBER DAYA MANUSIA DENGAN PENDEKATAN HUMAN RESOURCES SCORECARD Amalia, Alia Rezki; Haliah Haliah; Nirwana Nirwana
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.270

Abstract

Human resources are one of the main factors in determining the success of a company, agency, or organization so that it becomes an inseparable unit. Therefore, it is necessary to have human resources with high competence to support the improvement of employee performance. Human resources scorecard is the capacity to design and implement a HR strategic measurement system that represents an important tool that companies used to develop and deploy more effective HR strategies. The purpose of this study is to describe the measurement of employee performance using the Human Resources Scorecard measurement system approach from various perspectives. This study uses a systematic literature review. The results of the review show that the average performance achievement that meets the performance level is good, although there are still some from the perspective of this Human Resources Scorecard that has not been achieved in both the service and manufacturing industries. Consequently, every company must be able to assess the performance of its employees so that it can increase motivation, provide comfort and improve the contribution of each individual in the company so the goals could be achieved.
The The Effect of Financial Performance on Stock Prices During the Pandemic Muh. Nur Irfan Syarif; Haliah, Haliah; Kusumawati, Andi
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i3.352

Abstract

This study aims to examine and analyze the effect of current ratio, debt to asset ratio, return on asset, and total asset turn over on stock price. The object of this research is the health sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with a total sample of 16 companies selected using purposive sampling. The data in this study are secondary data obtained from the indonesia stock exchange website and the websites of each sample company. This study uses multiple linear regression analysis. The results showed that current ratio, debt to asset ratio, and return on asset had effect on the stock price, while total asset turn over had no effect on the stock price.
Co-Authors . A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afifah Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alia Rezki Amalia Alimuddin Alimuddin Amalia, Lestari Rezki Nurul Amaliah Liwan, Nadhilah Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia D'Ornay Anastasia D'Ornay Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Rafiyadi Eka Saputra Andi Sri Kumala Putri P Mala Andi Yustika Manrimawagau Bayan Andry Andry ANDRY ANDRY ANDRY, ANDRY Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Asri Usman Asri Usman Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Said, Darwis Daud, Dahniyar Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Dwi Kartika Aulya Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatima, Nurul Asda Fatimah Zahra Fifi Selvi Fitria Intani Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Gunawan Hadi Nasbey Haerial Haerial Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Indo Sengengeng Insirat, Mutahira Nur Intan Febrianti Irwan Hidayat Ibrahim Ismail keri Istianah Jamaluddin Jamaluddin Kartika Septiary Pratiwi Musa Khadijah Darwin Khaerany, Rizky Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Lombi, Fauziah Devitasari Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Meilani Intan Pertiwi Middin, Muslianti Miftahul Jannah Mochamad Rizky Damara Mohammad Amil Yusuf Mubdi Dzuwhandy Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Ihlashul’amal Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadila, Nadila Naila Syahirah Irwansyah Nalendra Bhayu Permana Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Afni Bungaeja Nur Hidayah Nur Illiyyien Nur, Hamzah Fansyuri Nurazisah, Andi Fadhilah Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Raden Mohamad Herdian Bhakti Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Razak, Linda A Regina Eunike Rezki Amanda Ridzal, Nining Asniar Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Salim, Ryni Ramdhani Sandy, Khairum Nadila Sapa’, Angela Batara Sarah Alifa Sarah Alifa Sharaswati Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Ayu Fratiwi Sri Haryani Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tikupasang, Medyoto Try Sutriani Tsabita Nanda Yusuf, Yusfi Usman, Asri Uswatun Hasanah Utami, Aulia Putri Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yohanis Rura Yudi Akhmad Sadeli Yuliana Yuliana Yulitasari, Yulitasari Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad