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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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Efektivtas Dan Efisiensi Implementasi Balance Scorecard Pada Rumah Sakit Umum Daerah (Sudy Literatur) Jamaluddin, Jamaluddin; Haliah, Haliah; Kusumawati, Andi
Jurnal Akuntansi Sektor Publik Volome 1 Nomor 2 Desember 2022
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v1i2.3833

Abstract

AbstrakDiterapkan pengukuran dengan menggunakan metode balance scorecard adalah bentuk upaya menilai kinerja organisasi nirlaba dalam hal untuk meningkatkan kinerjanya. Kinerja organisasi merupakan suatu proses yang dilakukan oleh suatu entitas dalam suatu periode yang mengacu pada standar yang telah ditetapkan untuk dapat melihat kinerja yang ingin dicapai dalam sebuah entitas. Riset ini bertujuan untuk melihat efektivitas dan efisiensi dalam penerapan balance scorecard pada Rumah Sakit Umum Daerah. Metode yang digunakan yaitu metode study literature dan menggunakan metode yang dikembangkan oleh Hesford et al (2007) yaitu, metode charting the field. Data dalam penelitian ini yaitu dari 17 jurnal penelitian nasional maupun internasional. Hasil dari penelitian ini menunujukan hasil yang efektif yaitu dengan melihat penerapannya pada Rumah Sakit yang mana dapat membantuk tingkat pengukuran kinerja rumah sakit umum daerah. Kemudian, dengan pendekatan Balanced Scorecard informasi yang dihasilkan lebih menyeluruh dan dapat dipercaya untuk menerjemahkan Visi dan Misi pihak Rumah Sakit. Kata kunci : Pengukuran kinerja dan Balance scorecard.
Pengaruh Budgetary Slack terhadap Kinerja SKPD dengan Komitmen Organisasi dan Kapasitas Individu sebagai Variabel Moderasi Adnan, Mohammad Arfandi; Arifuddin, Arifuddin; Haliah, Haliah
Patria Artha Journal of Accounting dan Financial Reporting Vol 1, No 2 (2017): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v1i2.81

Abstract

Kinerja organisasi yang baik dapat dilihat dari kejelasan tujuan berdasarkan visi dan misi. Penelitian ini bertujuan menguji dan menganalisis pengaruh Budgetary slack terhadap kinerja SKPD dengan komitmen organisasi dan kapasitas individu sebagai variabel moderasi pada SKPD Kabupaten Polewali Mandar Propinsi Sulawesi Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan pengamatan bersifat cross section. Data penelitian ini diperoleh melalui kuesioner sebanyak 120 eksamplar kepada pejabat struktural eselon III dan IV pada SKPD. Dari 120 eksamplar tersebut yang dikembalikan dan dinyatakan sah sebanyak 110 responden. Data dianalisis dengan menggunakan Analisis faktor dan program SPSS 21. Hasil penelitian menunjukkan bahwa Budgetary slack berpengaruh negatif dan signifikan terhadap kinerja SKPD. Budgetary slack berpengaruh negatif dan signifikan terhadap komitmen organisasi. Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja SKPD. Budgetary slack terhadap kinerja SKPD melalui komitmen organisasi berpengaruh berpengaruh negatif dan signifikan dan kapasitas individu tidak dapat memoderasi pengaruh Budgetary slack terhadap kinerja SKPD.
Respon Investor atas Kebijakan Instrumen Hedging di Pasar Modal Indonesia Razak, Linda A; Haliah, Haliah; Habbe, Abdul Hamid; Usman, Asri
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 1 (2023): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i1.3308

Abstract

Penelitian ini menginvestigasi tentang respon investor atas kebijakan hedging di Pasar Modal Indonesia, dengan signaling theory sebagai basis valuasi. Penelitian ini adalah jenis penelitian event study. Populasi penelitian adalah 706 emiten yang terdaftar di Bursa Efek Indonesia pada tahun 2013 hingga tahun 2021 dan Pemilihan sampel menggunakan purposive sampling. Sampel yang terpilih adalah 190 emiten. Hipotesis diuji dengan menggunakan uji beda one sample wilcoxon signed rank test dan regresi. Hasil pengujian menyimpulkan bahwa informasi hedging direspon oleh investor pada saat sebelum dan sesudah informasi tersebut dipublikasikan, hal ini disebabkan karena kebijakan hedging dapat memproteksi perdagangan di luar negeri dan meminimalkan adanya risiko akibat ketidakstabilan kurs, dan ini dianggap suatu sinyal informasi bagi investor dalam menilai efektifitas atas kinerja pengelolaan perusahaan. Hedging memiliki nilai inkremental atau informasi tambahan bagi investor, hal ini mengindikasikan bahwa hedging dianggap sebagai suatu sinyal informasi baru bagi investor mengenai perubahan harga ekuitas, pengembalian ekuitas, volume perdagangan dan juga untuk mengevaluasi kinerja keuangan serta efek dari efektifitas kegiatan perdagangan luar negeri perusahaan sehingga dapat membantu memfasilitasi dalam pengambilan keputusan.
The Influence of the Board of Commissioners, Management Compensation, and Independent Commissioners on Tax Management Laode Wijaya Bagus Irianto; Haliah; Nirwana
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8796

Abstract

This research aims to analyze the relationship between the board of commissioners, management compensation, and independent commissioners and tax management in companies. The research method used is an associative method by collecting data from public companies listed on the stock exchange. Statistical analysis was carried out using simple linear regression techniques to evaluate the relationship between the variables studied. The research results show that management compensation has a significant relationship with tax management practices, while the board of commissioners and independent commissioners also have a significant influence. The implications of these findings are discussed in the context of corporate management and tax policy.
The Role of Internal Audit in Maintaining Financial Accountability and Transparency in Government Agencies: Literature Review Middin, Muslianti; Nirwana, Nirwana; Haliah, Haliah
Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i11.11887

Abstract

This research aims to examine the role of internal audit in maintaining financial accountability and transparency in government agencies. Internal audit plays a crucial role in ensuring good governance, transparency in financial management, and fraud prevention. The study identifies key factors that support the role of internal audit, such as strengthening internal control systems, improving auditor competence, and implementing effective audits. Additionally, internal audit provides strategic recommendations to enhance accountability in the public sector. With strict oversight and a robust audit system, government agencies can prevent fraud and maximize budget efficiency. In conclusion, internal audit functions as both a supervisory tool and a strategy to strengthen financial governance and increase public trust.
The Effect of the Covid-19 Pandemic on Financial Profitability at the Balo' Ta Savings and Loan Cooperative Pangraran, Fisca Mawa; Haliah; Nirwana
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.8415

Abstract

This research aims to ascertain and evaluate the profitability of financial statements pertaining to the Balo ‘Ta Savings and Loan Cooperative for the period 2019-2021, both prior to and throughout the COVID-19 pandemic. Research findings and data analysis indicate that the financial profitability of the Balo ‘Ta savings and loan cooperative has fluctuated between increasing and decreasing in response to the COVID-19 pandemic. The profitability of cooperatives is assessed through the utilization of return on equity, return on assets, net profit margin, and operating profit margin metrics. In contrast, the gross profit margin exhibited a decline over the course of 2019 to 2021.
Implementation of New Public Management (NPM) on the Performance of Public Sector Organizations in Indonesia Zahra, Fatimah; Haliah, Haliah; Kusumawati, Andi
International Journal of Business and Applied Economics Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i5.11595

Abstract

The presence of New Public Management is intended as a renewal in public sector governance by introducing a system that has been practiced in private sector business activities. NPM is a form of bureaucratic reform paradigm in Indonesia due to the demands of society in the reform era. This study is a literature study that describes the implementation of NPM on the performance of public sector organizations in Indonesia. Through the analysis of relevant literature, the results of the study indicate that NPM which is expected to improve the performance of public sector organizations in Indonesia cannot be implemented perfectly due to limitations and the emergence of various problems in the implementation of NPM in public sector organizations.
Transparency and Accountability in Public Financial Reporting: Implementation and Challenges in the Digital Era: A Systematic Literature Review Panggeso, Anastasia Gloria; Nirwana; Haliah
International Journal of Business and Applied Economics Vol. 3 No. 6 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i6.11875

Abstract

Government agencies are tasked with carrying out government operational activities. Transparency and public accountability are very important to prevent fraud that is detrimental to the country. For this reason, a system is needed that is able to increase optimal performance. Transparent and accountable financial management is the key to realizing good governance. Digital technology supports transparency in government reporting. Public sector accounting systems play an important role in providing relevant and reliable information, helping government institutions to be accountable for their performance to the public. The implementation of public sector accounting is expected to increase transparency, accountability and better decision making. This research highlights the importance of integrating public sector accounting to strengthen accountability and transparency in government organizations.
Public Sector Accounting: A Key to Achieving the Sustainable Development Goals (SDGs) Sapa’, Angela Batara; Haliah, Haliah; Kusumawati, Andi
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12250

Abstract

This study aims to explore the role of public sector accounting in supporting the achievement of the Sustainable Development Goals (SDGs) in Indonesia. Public sector accounting plays a key role in ensuring transparency, accountability, and efficiency in the sustainable management of government finances. This study employs a qualitative method with a literature review approach, examining various research and reports related to the implementation of accrual-based accounting, the Balanced Scorecard (BSC), and sustainable finance. The findings indicate that the implementation of accrual-based Government Accounting Standards (SAP) has improved the quality of local government financial reports, positively impacting public financial governance. Additionally, the use of BSC in performance-based budgeting is deemed capable of supporting the achievement of the SDGs pillars, particularly in the education, health, and economic sectors.
Village Fund Management: Identifying Challenges and Strategic Solutions Idrus, Nur Azizah Afifah; Haliah, Haliah; Kusumawati, Andi
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12438

Abstract

Village fund management become material conversation a number of year lately this. Village fund management cause various problems and challenges. Research this aiming for identify problem or challenge in village fund management and formulating effective solution so that created welfare for public village. This article based on the approach qualitative with analysis studies literature. Focus his research is identify challenge village fund management from various reference related. This article has succeed identify challenge in village fund management and proposals the right solution for effective and efficient management of village funds to realize welfare public village. This article recommend for each other synergy with all related parties for economy prosperous village.
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