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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 Amnesty: Jurnal Riset Perpajakan Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) JURNAL AKUNTANSI 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) ABM: International Journal of Administration, Business and Management 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) 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 Ilmiah Manajemen dan Kewirausahaan 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 ABM: International Journal of Administration, Business and Management 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
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 Neuroscience Public Health Social Sciences Other

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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH (Studi Kasus Pemerintah Kota Palopo Tahun 2013-2019) Musriani; Haliah
Integrative Perspectives of Social and Science Journal Vol. 2 No. 03 Juli (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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

Abstract

Research this has the purpose to determine and analyze the influence of income native region and fund balance of the shopping area of government Palopo City . The method in this study uses a survey method and data analysis by taking data in the form of a report on the realization of the APBD for 7 periods from 2013-2019 budget sourced from the Regional Financial and Asset Management Agency of Palopo City . Novelty of the research is an imitation of the research that already exist with several additions and updates to the data. The results of the analysis of the correlation indicates the relationship is very strong between revenues original area of the shopping area and the relationship is very strong fund balance to the shopping area . The test results of hypothesis is partially shows the influence of positive and significant between revenues original area of the shopping area and not there is influence significantly between the fund balance of the shopping area of the City of Palopo . The test results hypothesis is simultaneously or synchronously show that between revenues native region and fund balance of the Regional shopping Palopo City there is influence that significantly .
Systematic Literature Review: Implementation of Government Accounting Standards (GAS) and Their Impact on Regional Financial Accountability Jannah, Miftahul; Haliah, Haliah; Nirwana, Nirwana
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2126

Abstract

This research is a systematic literature review aimed at evaluating the implementation of Government Accounting Standards (GAS) and their impact on regional financial accountability. Through a Systematic Literature Review (SLR) approach, various previous studies are analyzed to identify patterns, challenges, and the contributions of GAS in improving transparency and responsibility in public financial management at the regional government level. The study finds that the implementation of GAS generally leads to improvements in the presentation of regional financial statements, particularly in terms of comparability, relevance, and reliability of information. However, the review also reveals several obstacles, stemming from technical aspects, human resources, and suboptimal institutional commitment. In addition, consistent implementation of GAS has been shown to correlate with enhanced internal and external oversight, which in turn supports the achievement of better accountability. This study emphasizes the importance of alignment between regulations, training, and technological utilization in strengthening the role of GAS. By summarizing key findings from various studies, this review provides valuable insights for policymakers and other stakeholders in improving public sector accounting practices in Indonesia.
Analysis of the Financial Independence Ratio of Makassar City Government During the Second Term of Mohammad Ramdhan Pomanto's Leadership Khalimatussa’diah, Khalimatussa’diah; Haliah , Haliah
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.14794

Abstract

Local governments play a key role in national development through independent financial management. Regional autonomy in Indonesia aims to enhance public services and regional resource management. This study analyzes the financial independence of Makassar City during Mayor Mohammad Ramdhan Pomanto's second term using financial ratios. The quantitative descriptive method evaluates the independence, effectiveness, efficiency, and financial growth based on Makassar's APBD data. Results show fluctuating financial performance, with a moderate financial independence ratio indicating reliance on central government funds. The study highlights the need for improved PAD management and resource optimization to enhance fiscal independence and support sustainable development.
ANALISIS RASIO KEMANDIRIAN PEMERINTAH KOTA MAKASSAR PADA PERIODE KEDUA KEPEMIMPINAN MOHAMMAD RHAMDAN POMANTO Khalimatussa’diah; Haliah
Integrative Perspectives of Social and Science Journal Vol. 2 No. 2 Maret (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Pemerintah daerah memiliki peran penting dalam mewujudkan pembangunan nasional melalui pengelolaan keuangan yang mandiri dan berkelanjutan. Otonomi daerah yang diterapkan di Indonesia bertujuan untuk meningkatkan pelayanan publik serta memandirikan daerah dalam mengelola sumber dayanya. Kota Makassar sebagai salah satu pusat pertumbuhan utama di Indonesia telah mengalami berbagai perubahan dalam tata kelola keuangan daerahnya, terutama di bawah kepemimpinan Wali Kota Mohammad Ramdhan Pomanto. Penelitian ini bertujuan untuk menganalisis rasio kemandirian keuangan Pemerintah Kota Makassar selama periode kedua kepemimpinan Mohammad Ramdhan Pomanto dengan menggunakan pendekatan rasio keuangan. Metode penelitian ini menggunakan analisis deskriptif kuantitatif dengan mengukur rasio kemandirian, efektivitas, efisiensi, dan pertumbuhan keuangan daerah berdasarkan data Anggaran Pendapatan dan Belanja Daerah (APBD) Kota Makassar. Hasil penelitian menunjukkan bahwa kinerja keuangan Kota Makassar mengalami fluktuasi, dengan rasio kemandirian keuangan yang masih tergolong sedang, menunjukkan adanya ketergantungan terhadap dana transfer dari pemerintah pusat. Rasio efektivitas keuangan daerah menunjukkan hasil yang kurang efektif, mengindikasikan bahwa program-program yang dijalankan belum sepenuhnya mencapai tujuan yang ditetapkan. Rasio pertumbuhan keuangan daerah juga mengalami tren negatif, yang mencerminkan tantangan dalam meningkatkan pendapatan asli daerah (PAD). Penelitian ini memberikan kontribusi dalam mengevaluasi efektivitas kebijakan keuangan daerah serta memberikan rekomendasi bagi Pemerintah Kota Makassar untuk meningkatkan strategi kemandirian fiskal. Dengan peningkatan efisiensi dalam pengelolaan PAD dan optimalisasi sumber daya lokal, Kota Makassar dapat memperkuat kemandirian keuangannya guna mendukung pembangunan daerah yang berkelanjutan.
The Role of Digital Technology in Enhancing Public Service Efficiency in Indonesia Yusuf, Mohammad Amil; Haliah; Kusumawati, Andi; Irwansyah, Naila Syahirah
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6420

Abstract

This study presents a systematic literature review on the role of digital technology in enhancing the efficiency of public service delivery in Indonesia. Drawing on 47 peer-reviewed articles published between 2019 and 2024, the review adopts a thematic synthesis approach guided by the PRISMA framework. Articles were identified through structured database searches, screened for relevance, and organized into three core themes: technology implementation, policy and institutional adaptation, and citizen engagement. The findings reveal that while digital infrastructure and system integration are essential enablers, successful implementation also depends on adaptive governance, coherent policy frameworks, and public trust. Although national initiatives have introduced centralized platforms and automation, regional governments continue to face structural, technical, and socio-demographic challenges. The review also highlights persistent gaps, including the lack of longitudinal evaluations, limited inter-agency collaboration, and underutilization of citizen feedback in policymaking. This study contributes to the literature on digital governance by proposing a conceptual framework that integrates technical, institutional, and societal dimensions of digital service reform. It also offers practical recommendations for aligning technological innovation with inclusive and responsive governance. Future research should examine the sustainability of sub-national reforms and explore strategies to improve digital equity and participatory policymaking.
Evaluasi Pengelolaan Keuangan Desa Di Desa Tanete Kecamatan Simbang Kabupaten Maros Jumadi, Sri Wahyuni; Haliah; Andi Kusumawati
Jurnal Akuntansi Sektor Publik ON GOING : Volume 2 Nomor 2 Desember 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i2.3765

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengelolaan keuangan desa di Desa Tanete Kecamatan Simbang Kabupaten Maros dengan berdasarkan Asas Transparansi, Akuntabilitas, Partisipatif serta Tertib dan Disiplin Anggaran. Jenis penelitian yang digunakan dalam penelitian ini adalah Pendekatan Kualitatif. Teknik pengumpulan data yang digunakan terdiri dari wawancara dan dokumentasi. Hasil Penelitian menunjukkan bahwa pengelolaan keuangan pemerintah Desa Tanete telah sesuai dengan Permendagri No. 20 tahun 2018 yaitu Transparansi, Akuntabilitas, Partisipatif serta Tertib dan Disiplin Anggaran dengan terpenuhinya semua indicator tersebut maka pengelolaan keuangan desa sangat efektif dan bermanfaat bagi masyarakat desa.Kata kunci : Evaluasi, Pengelolaan Keuangan Desa
HUMAN RESOURCE TALENT MANAGEMENT IN THE PUBLIC SECTOR Qathrunnada Atikah Hamka; Haliah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i4.3025

Abstract

This study discusses the application of talent management in the context of public sector organizations using the theoretical framework of the Social Exchange System (SET). Through a literature review and a qualitative approach, the study highlights the importance of effective talent management strategies, including the fulfillment of psychological contracts and a supportive organizational culture, to improve the performance and retention of qualified employees. The results show that the success of talent management depends on the strategic mindset of talent managers who prioritize the process of recruiting, identifying, developing, and maintaining positive relationships with the talented workforce. Research recommendations include the development of an integrative model that combines these factors and the need for further studies in other sectors such as SOEs and companies listed on the IDX. These findings confirm that a comprehensive talent management approach can address public sector challenges such as workforce shortages and early retirement, thereby improving organizational performance and service quality.
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.
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 Afdhal Usman, Muhammad 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 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 Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin 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 Bungaeja, Nur Afni Dahniyar Daud Damara, Mochamad Rizky 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 Fatimah Zahra Fifi Selvi 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 Insirat, Mutahira Nur Intan Febrianti Intani, Fitria 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 Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil 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 Nisma Ariskha Masdar 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 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 Sengengeng, Indo Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tamang, Nurul Azizah Tikupasang, Medyoto Try Sutriani 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 Yusfi Tsabita Nanda Yusuf Yusuf, Mohammad Amil Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad