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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 CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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 Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) 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 Accounting Studies and Tax Journal 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 Amnesty: Jurnal Riset Perpajakan ABM: International Journal of Administration, Business and Management
Haliah, Haliah
Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi
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The Role of Human Resource Competence and Internal Control on Financial Reporting Quality Tamang, Nurul Azizah; Haliah, Haliah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1766

Abstract

This study addresses the issue of weak accountability and transparency in public sector financial management, which is often linked to limited human resource competence and ineffective internal control systems. The primary objective is to analyze how these two factors contribute to improving public sector financial governance. A systematic literature review method was used, reviewing scientific articles published between 2018 and 2025 obtained from Google Scholar, Semantic Scholar, and Crossref. The findings indicate that human resource competence including technical expertise, regulatory understanding, and integrity has a significant impact on budget accountability. Moreover, comprehensive internal control mechanisms, such as layered supervision, effective reporting systems, and periodic audits, play a critical role in reducing the risk of fraud and enhancing public trust. These results suggest that improving the capacity of public sector personnel and reinforcing internal controls are essential strategies for sustainable financial governance. The study implies that policymakers and institutions should invest in continuous training and strengthen audit frameworks to support effective financial management in the public sector.
Analysis of the Financial Performance of the South Sulawesi Provincial Government for the 2019-2023 Period Using a Financial Ratio Approach Panjaitan, Enrico Paul Anggiat; Haliah, Haliah
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 4 (2025): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i4.1841

Abstract

This research aims to evaluate the financial performance of the South Sulawesi Region from 2019 to 2023. This research employs quantitative descriptive approach. The data collected using documentation method, the analyzed data is secondary data obtained from the Financial Reports of South Sulawesi Province. The analysis is based on five financial ratios: the independence ratio, the fiscal decentralization ratio, the regional original revenue (PAD) effectiveness ratio, the efficiency ratio, and the growth ratio. The findings reveal that the independence ratio indicates that South Sulawesi has achieved financial independence since 2022. The fiscal decentralization ratio has shown favorable outcomes since 2019. The PAD effectiveness ratio is categorized as neutral, while the regional efficiency ratio suggests inefficiency. Meanwhile, the growth ratio reflects a positive trend in regional financial growth after the COVID-19 pandemic.
THE INFLUENCE OF BUDGET TRANSPARENCY ON PUBLIC PARTICIPATION IN REGIONAL FINANCIAL SUPERVISION: A SYSTEMATIC LITERATURE REVIEW Lilis Karfina AR; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2841

Abstract

This systematic literature review explores the impact of budget transparency on public participation in regional financial supervision. The review highlights the essential role of transparency in promoting accountability, fostering public trust, and enhancing the efficiency of local governance. Public participation, as a key element in the budgeting process, helps to ensure that government expenditures align with the needs and priorities of citizens, thereby improving the effectiveness of financial oversight. The review also addresses the challenges and barriers faced in implementing budget transparency and public participation, such as limited public access to financial information, lack of civic engagement, and political resistance. By synthesizing findings from various studies, the review underscores the significance of fostering a transparent, inclusive environment that encourages active public participation in regional financial management. The study concludes that effective budget transparency, coupled with robust public involvement, is essential for achieving sustainable development and good governance at the regional level.
FAKTOR-FAKTOR PENYEBAB CERAI GUGAT USIA 16-25 TAHUN DALAM KOSTRUKSI HUKUM HAKIM DI PENGADILAN AGAMA PONTIANAK KELAS 1-A TAHUN 2018 Apriani, Dini; Haliah, Dahlia; Wibowo, Arif
Al-Usroh Vol. 1 No. 1 (2021): Al-Usroh: Jurnal Hukum Islam dan Hukum Keluarga
Publisher : Institut Agama Islam Negeri (IAIN) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/al-usroh.v1i1.211

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui: 1) Apa yang menjadi faktor sosial istri usia 16-25 tahun mengajukan cerai gugat, 2) Bagaimana konstruksi hukum hakim terhadap faktor-faktor penyebab usia 16-25 tahun mengajukan cerai gugat di Pengadilan Agama Pontianak tahun 2018. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif, dengan jenis penelitian yuridis normatif. Sumber data dalam penelitian ini terdiri dari sumber primer dan sekunder, yaitu: 1) Sumber utama adalah data laporan tahunan dan putusan resmi dari pengadilan Agama Pontianak yang terkait dengan penelitian. 2) Sumber data sekunder merupakan buku-buku, artikel, skripsi, literatur, jurnal dan lain sebagainya yang terkait dengan penelitian. Teknik yang digunakan untuk mengumpulkan data-data adalah dokumentasi. Sedangkan, teknik analisis data peneliti menggunakan teknik reduksi data, paparan data dan penarikan simpulan. Berdasarkan analisis yang dilakukan, peneliti menyimpulkan yaitu: 1) Faktor-faktor sosial cerai gugat usia 16-25 tahun yang ada di Pengadilan Agama Pontianak kelas 1-A tahun 2018 antara lain: faktor ekonomi, meninggalkan salah satu pihak, kekerasan dalam rumah tangga, perselisihan dan pertengkaran secara terus menerus dan poligami. 2) Konstruksi hukum hakim Pengadian Agama Pontianak terhadap faktor cerai gugat usia 16-25 tahun yaitu memutus perkara dengan aturan normatif sebagaimana yang ada dalam Undang-undang Nomor 1 tahun 1974 dan kompilasi Hukum Islam pasal 116.Kata kunci: cerai gugat, konstruksi hukum hakim.
PRAKTIK ADAT BERCIYAY DALAM PERNIKAHAN MASYARAKAT TANJUNG HARAPAN KECAMATAN ELLA HILIR KABUPATEN MELAWI PERSPEKTIF URF Syawaludin, Syawaludin; Haliah, Dahlia; Fadhil, Moh
Al-Usroh Vol. 5 No. 1 (2025): Al-Usroh: Jurnal Hukum Islam dan Hukum Keluarga
Publisher : Institut Agama Islam Negeri (IAIN) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/alusroh.v5i1.1427

Abstract

This research aims to examine: 1) The procession of traditional berciyay in weddings among the people of Tanjung Harapan, Ella Hilir District, Melawi Regency; 2) The ‘urf perspective on the customary practice of berciyay within marriage traditions in the same community. This study employs qualitative research methods through field research, utilizing historical, sociological, and normative approaches to comprehensively analyze the phenomenon. Data sources consist of primary and secondary sources: primary sources include traditional leaders, religious leaders, and community figures; secondary sources encompass books, journals, and relevant scholarly articles. Data collection techniques involve in-depth interviews, direct observation, and documentation. Data analysis is conducted through data reduction, data presentation, and drawing conclusions. Based on the analysis, the researchers concluded that: 1) the implementation of traditional berciyay involves several ritual stages, namely: dudok sentetai (sitting parallel), betepas (sweeping), drinking water blessed with prayers for safety and protection from misfortune, ketupat lepas, nimok aik (bailing water), dismantling the flower garden, and throwing a complete set of the couple’s clothes accompanied by a water fight; 2) the practice of berciyay among the people of Tanjung Harapan falls under the category of al-urf al-khas (specific custom) as it is confined to a particular regional community, and it is also classified as urf fasid (corrupt custom) due to several harmful aspects in its implementation, including the use of unclean water such as ditch water, fermented durian (tempoyak), or oil-contaminated water, unrestricted mixing between non-mahram men and women, physical contact during the water fight, and the potential for physical injuries or conflicts.
Digital Transformation of Public Sector Accounting: A Literature Review on Technology Adoption in Government Financial Reporting Irmawati, Irmawati; Haliah; Nirwana
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/tgypp081

Abstract

The digital era has transformed public sector accounting, offering opportunities to enhance the quality, transparency, and accountability of government financial reporting through technologies such as artificial intelligence, blockchain, big data analytics, and cloud computing. Despite its potential, research gaps remain regarding the adoption and implementation of these technologies within the public sector. This study aims to examine the development of digital technology in government financial reporting, identify key challenges, and evaluate the impact of emerging technologies on accounting transformation. Using a qualitative approach, a systematic literature review was conducted covering studies published between 2020 and 2025 in Scopus, Web of Science, Google Scholar, and ScienceDirect. Thematic analysis was employed to identify patterns and trends. The findings highlight that technology adoption enhances efficiency, participation, and accountability but faces barriers such as system incompatibility, limited technical capacity, regulatory misalignment, and organizational resistance. The study concludes that digital transformation creates a disruptive yet strategic opportunity for public sector accounting, requiring a gradual and holistic approach. Policy implications include the need for regulatory harmonization, sustainable infrastructure investment, capacity-building programs, and a clear roadmap for technology adoption. This research contributes to the literature by providing an integrated framework for understanding digital transformation in government financial reporting.
The The influence of competence, independence, and professionalism of government internal auditors on audit quality at the representative offices of the financial and development supervisory agency (BPKP) Nadhifa, Nisrinatul; Haliah, Haliah; Nirwana, Nirwana
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i2.2102

Abstract

Purpose: This study aims to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. Research methodology: A quantitative approach was employed using questionnaires distributed to internal auditors. From a population of 143 auditors, 40 respondents were selected. Data were analyzed using descriptive statistics, classical assumption tests, multiple regression analysis, t-tests, and F-tests. Results: The findings show that competence and professionalism have positive and significant effects on audit quality, while independence has a positive but insignificant effect on audit quality. Competence, independence, and professionalism collectively have a significant impact on audit quality. Conclusions: Audit quality is strongly influenced by the competence and professionalism of internal auditors, while independence contributes positively but not significantly. Ensuring high competence and professionalism enhances the credibility and reliability of government audit. Limitations: The study was limited to one BPKP representative office with a relatively small sample size, which may restrict the generalizability of the findings to other BPKP offices. Contribution: This research provides empirical evidence for improving audit quality by strengthening the competence and professionalism of internal auditors, offering valuable insights for audit institutions and policymakers to enhance government accountability.
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, Makassar, Indonesia

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.
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, Makassar, Indonesia

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.
LITERATURE REVIEW: ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA ISEBELUM DAN SAAT PANDEMI ICOVID-19 Salim, Ryni Ramdhani; Haliah; Nirwana
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 1 No. 3 (2022): September : Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i3.675

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan pemerintah daerah di Indonesia sebelum dan saat terjadi pandemi Covid-19. metode yang digunakan dalam penelitian ini adalah systematic literature review berdasarkan 10 artikel penelitian dengan topik penilaian kinerja pemerintah daerah sebelum dan saat terjadi pandemi Covid-19. Dari penelitian ini disimpulkan bahwa mayoritas kinerja pemerintah daerah mengalami penurunan. Hal ini disebabkan karena pembatasan kegiatan yang dilakukan saat pandemi Covid-19.
Co-Authors . ., Idayanti A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afifah Afrial Ivan Pratama, Muhammad Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alief Fahdal, Muhammad Alimuddin Alimuddin Amalia, Alia Rezki 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 Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Yustika Manrimawagau Bayan 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 Ashar, Muhammad Asri Usman Asri Usman Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Dahniyar Daud Darmawati Darmawati Darmawati Darwin, Khadijah Darwis Said, Darwis Daud, Dahniyar Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini 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 Fratiwi, Sri Ayu Fuada, Nurul Gunawan Hadi Nasbey Haerial Haerial Haryanto, Surya 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 Irmawati Irmawati Irwan Hidayat Ibrahim Irwansyah, Naila Syahirah Ismail keri Istianah Jamaluddin Jamaluddin 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 Middin, Muslianti Miftahul Jannah Mochamad Rizky Damara 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 Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadila, Nadila 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 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 Pertiwi, Meilani Intan Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Pratiwi, Nathania Putri P, Andi Sri Kumala 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 Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Haryani Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tamang, Nurul Azizah 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 Yudi Akhmad Sadeli Yuliana Yuliana Yulitasari, Yulitasari Yusuf, Mohammad Amil Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad