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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) 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 Indonesian Journal of Management and Accounting Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Business, Accounting and Management Journal 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) Economics and Digital Business Review
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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ERP in Public Sector Reform: A Systematic Literature Review of Technological, Organizational, and Institutional Factors Muhammad Ashar; Haliah Haliah; Nirwana Nirwana
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.810

Abstract

Public sector reform has gained momentum worldwide, driven by the need for efficiency, accountability, and service improvement. Amid these efforts, the adoption of Enterprise Resource Planning (ERP) systems has emerged as a promising solution to modernize public sector operations. This study aims to provide a comprehensive understanding of the factors influencing ERP implementation in public sector reform through a Systematic Literature Review (SLR) of studies published from 2020 to 2024. The research examines three critical dimensions: technological, organizational, and institutional factors. Findings reveal that IT infrastructure readiness, system compatibility, and digital innovation are pivotal to the success of ERP systems, while organizational challenges such as bureaucratic structures and change resistance hinder effective implementation. Additionally, coercive, normative, and mimetic pressures from government policies and international standards drive ERP adoption. This research underscores the importance of a contextualized approach that integrates external pressures with internal readiness for digital transformation. The study contributes to ERP literature by offering a holistic view of public sector ERP challenges and opportunities and provides recommendations for policymakers to facilitate successful ERP adoption. Future research should explore cross-country comparisons and empirical case studies to further understand the nuanced implementation processes in different national contexts.
Adapting Cloud Accounting As Creative Innovation And The Role Of Accountants In The Era Of Disruption Pitria, Ni Gusti Ayu; Haliah, Haliah; Nirwana, Nirwana
JTI: Jurnal Teknik Industri Vol 10, No 1 (2024): JUNI 2024
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jti.v10i1.29307

Abstract

Cloud accounting is a pivotal innovation in contemporary accounting, significantly altering how accountants operate. This article delves into the effects of cloud accounting on the accounting profession, examining its role in an era marked by technological upheaval and how accountants adapt to persist. It elucidates the transition prompted by cloud accounting from traditional task execution, such as transaction recording, to a more analytical approach focused on deep data analysis through process automation. Yet, this transition does not render the accountant's role redundant; rather, it underscores the ongoing necessity for accountants to refine their competencies. These include analytical prowess, data interpretation skills, engagement with emerging technologies, a commitment to ethical standards, and a mastery of strategic consulting. Additionally, the article points out the critical need for accountants to continuously advance their technological understanding, embracing tools like Power BI and programming languages such as SQL, to stay pertinent and effective amidst disruptive trends. By exploring both hurdles and prospects, the narrative posits accountants at the forefront of delivering insightful, value-added recommendations to businesses navigating the digital revolution. By presenting a comprehensive analysis of the evolving landscape, the article projects a nuanced perspective on the accountant's future role, advocating for readiness and adaptation to harness the benefits presented by cloud technology in this transformative period
COMMUNITY PARTICIPATION IN PAYING PBB WITHIN THE FRAMEWORK OF LOCAL WISDOM CULTURE Elwiyani Army; Haliah; Nirwana
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.95

Abstract

The purpose of this study is to find out how community participation in paying the PBB within the framework of cultural values of local wisdom (Alempureng and Assitinajang in Soppeng Regency). The primary data in this study was obtained from interviews with the resource persons, namely the people of Soppeng Regency. This type of research is referred to in qualitative research carried out with an interpretive phenomenology approach. The results showed that some people in Baringeng Village, Soppeng Regency lacked obedient and honest awareness of the importance of paying the PBB. Many people do not understand the importance of paying the PBB itself and are more concerned with other needs that they think are far more important. Factors such as education, age and income turned out to be one of the deterring factors because the village was unable to provide efforts to be on time to pay the PBB.
THE INFLUENCE OF INTERNAL CONTROL SYSTEM ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AT DR. WAHIDIN SUDIROHUSODO HOSPITAL IN MAKASSAR Anugerah Satria Putra; Haliah; Andi Kusumawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.125

Abstract

This research aims to examine and analyze the influence of the internal control system and organizational culture on the implementation of good corporate governance. Data analysis was carried out using primary data on questionnaire answers from hospital employees and then analyzed quantitatively, namely regression analysis using SPSS. The results of this research show that the internal control system has a positive and significant effect on good corporate governance. This shows that a good internal control system can improve the implementation of good corporate governance.
ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT FINANCIAL REPORTING BASED ON ISAK 35 Nurazizah; Haliah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.483

Abstract

This study aims to analyze the application of non-profit financial reporting based on ISAK 35 at Miftahul Khair Mosque, Bontonompo District, Gowa Regency. The research method used is descriptive qualitative with a case study approach. Data were collected through interviews, observations, and documentation. The results show that the financial reporting of Miftahul Khair Mosque is still very simple, covering only cash inflows, outflows, and cash balances. The implementation of ISAK 35 has not been fully applied, so the financial reports prepared do not meet the applicable accounting standards. This study recommends the need to improve transparency and accountability in mosque financial management by fully implementing ISAK 35.
EVALUATION OF EXPENDITURE PERFORMANCE IN THE BUDGET REALIZATION REPORT (LRA) AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY OF MAKASSAR CITY A. Anggi Reskiamalia; Haliah; Nirwana
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.487

Abstract

This study aims to evaluate the performance of expenditure in the Budget Realization Report (LRA) of the Makassar City Government in the 2021-2023 budget period. Analysis is carried out on the spending performance reflected in the report, including analysis of spending variance, spending growth, spending compatibility, and spending efficiency. This study uses a quantitative descriptive approach with secondary data obtained from the documentation of the Makassar City BPKAD. The results show that the spending efficiency ratio is consistently below 100%, indicating effective budget use. In addition, the proportion of capital expenditure has increased significantly, especially in 2023, indicating a shift in government priorities in long-term investments such as infrastructure. These findings are expected to contribute to improving the quality of regional expenditure management and encourage the optimization of budget use according to the set targets.
Comparative Study on E-Government Implementation: Lessons from Developed and Developing Countries Amaliah, Wafiq Azizah Reski; Haliah, Haliah; Nirwana, Nirwana
Dinasti International Journal of Management Science Vol. 6 No. 4 (2025): Dinasti International Journal of Management Science (March - April 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i4.4570

Abstract

This study uses a Systematic Literature Review (SLR) approach to compare e-government implementation in developed and developing countries based on 2014-2025 literature. The findigs show that developed countries excel in digital infrastructure maturity, integrated policies, use-centric services, and strong data protection. In contrast, developing countries continue to face various challenges. The success of e-government is not only determined by technology, but also institutions, digital leadership, and public participation. This study recommends the formulation of an inclusive national e-government strategy, strengthening regulations, and public engagement as the key to effective and sustainable public sector digital transformation.
Digital Ethics and Public Trust in the Era of Government Digital Transformation Adelia, Elza; Haliah; Andi Kusumawati
International Journal of Education, Vocational and Social Science Vol. 4 No. 02 (2025): May, International Journal of Education, Vocational and Social Science( IJVESS
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v4i02.1716

Abstract

This study explores the critical intersection between digital ethics and public trust within the context of government digital transformation. As governments increasingly adopt digital technologies to streamline public services, ethical challenges have emerged—ranging from data privacy violations and algorithmic opacity to excluding marginalized groups from digital access. These ethical dilemmas can significantly undermine citizens' confidence in government institutions if left unaddressed. This study identifies core themes and ethical concerns that influence public perception and trust through a Systematic Literature Review (SLR) of scholarly articles published between 2010 and 2024. The findings reveal that ethical misalignments in digital initiatives—particularly concerning transparency, accountability, and inclusivity—can erode institutional legitimacy. Conversely, when digital ethics are embedded into governance structures and service designs from the outset, they can enhance citizen engagement, foster social equity, and strengthen institutional trust. This study highlights the urgent need for public institutions to adopt ethics-by-design frameworks, prioritize participatory digital policy-making, and invest in inclusive digital literacy initiatives to ensure that technological progress in governance is effective and equitable.
The Role Of Accounting Standards And Transparent Budget Management In Supporting The Public Sector: A Systematic Literature Review: Yusuf, Muh. Silmi Kaffa; Haliah , Haliah; Nirwana, Nirwana
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

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

Abstract

Effective public financial management is essential for the efficient allocation of public resources, enhanced accountability, and strengthened public trust. Within this framework, the implementation of International Public Sector Accounting Standards (IPSAS) and the promotion of budget transparency are two strategic components that contribute significantly to achieving good governance. This study systematically reviews the existing literature on the roles of accounting standards and budget transparency in supporting accountability and performance in the public sector. A Systematic Literature Review (SLR) methodology was employed, focusing on articles indexed in the Scopus database from 2015 to 2025. An initial pool of 125 articles was screened using defined inclusion criteria, resulting in 38 primary studies for in-depth analysis. The findings indicate that IPSAS adoption enhances the quality of financial reporting, fosters standard harmonization across countries, and builds stakeholder trust, particularly among international donors. Concurrently, budget transparency facilitates public participation, curbs corruption, and improves fiscal policy effectiveness and human development outcomes. Despite these benefits, several challenges persist, including limited human resource capacity, inadequate technological infrastructure, and socio-political resistance, especially in developing countries. Moreover, the relationship between budget transparency and governance quality is characterized by simultaneous causality. Therefore, public financial reform initiatives should integrate both elements in a synergistic and context-sensitive manner. This study provides valuable insights for policymakers, academics, and practitioners seeking to strengthen transparent, accountable, and welfare-oriented public financial management systems.
Transparency and Accountability in Report Management Sandy, Khairum Nadila; Haliah, Haliah; Nirwana , Nirwana
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.654

Abstract

The aim of this study is to provide a comprehensive context on the importance of transparency and accountability in financial management, and to provide knowledge that will help improve the financial management systems of organizations and the government sector. This research uses a literature method, an approach that aims to analyze and integrate various literature related to the issues discussed. This study uses English or Indonesian articles published in the last 5 years (2021-2025). From the 18 journals studied, it is shown that transparency and accountability in financial statements are very important elements that help increase trust, prevent fraud, and facilitate good decision-making. The study observed that organizations that do not apply these principles risk facing a crisis of trust and legal sanctions, and can increase the risk of bankruptcy Transparent and accountable financial management contributes to organizational stability and operational efficiency
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 Asriani Hasan Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Said, Darwis Daud, Dahniyar Dian Annisa 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 Fauziah Devitasari Lombi 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 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. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Husni Muhammad Ihlashul’amal Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadhilah Amaliah Liwan 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 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 Rini Susanti and Zainuddin 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 Wafiq Azizah Reski Amaliah 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 Yusuf, Muh. Silmi Kaffa Zaikin, Muhammad