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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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Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework Tahang, Rahmawansyah Andi; Haliah, Haliah; Nirwana, Nirwana
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10525

Abstract

This study investigates the role of the Government Internal Control System and its points of difference with the revised version of the COSO internal control framework. The Government's Internal Control System is regulated in Government Regulation No. 60 of 2008 concerning the Government's Internal Control System. The Government's Internal Control System aims to provide adequate assurance for the achievement of effectiveness and efficiency in achieving the objectives of implementing State government, reliability of financial reporting, safeguarding State assets, and compliance with laws and regulations. Government Regulation No. 60 of 2008 is an adaptation of the internal control recommended by The Committee of Sponsoring Organizations (COSO) in 1992. In its development, COSO has updated the integrated framework of internal control in 2013. Seventeen principles of internal control were explicitly introduced that should be considered by the government to formulate new regulations related to the Government's Internal Control System. This study highlights the important role of internal control in the management of organizations both in the private sector and in government
Implementation of an Accounting Information Systems for Fast Secure Credit Yuliana; Haliah; Nirwana
Jurnal Multidisiplin Madani Vol. 3 No. 9 (2023): September, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i9.6264

Abstract

This study aims to analyze the use of an accounting information system for providing fast secure credit at PT Pegadaian Pelita Makassar branch. Fast Safe Credit is a credit that aims to provide loans for customers based on pawn law with fast procedures, easy regulations, and safe with loans ranging from fifty thousand rupiah to one billion rupiah. The research uses a qualitative approach with primary data from interviews with appraisers, collateral managers, and cashiers. Secondary data from documents on secured fast lending. The results showed that PT Pegadaian has used an accounting information system and has succeeded in supporting the smooth provision of fast and secure credit, especially through the PASSION application to facilitate the process of applying for and granting credit
Multidimensional Budgeting as an Effort to Realize Sustainable Village Development Winola; Haliah; Nirwana
Jurnal Multidisiplin Madani Vol. 4 No. 3 (2024): March, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i3.8486

Abstract

The budget is viewed from various aspects and is not measured only on the achievement of targets. If the budget is adjusted to the unique economic, socio-cultural, and environmental factors of each region, it will be more effective. The term Multidimensional Based Budget will be used from now on to refer to this budget. This study aims to determine the process and effectiveness of multidimensional-based budgeting in achieving sustainable village development. This study uses a qualitative method with a phenomenological approach. The participants in this study were the Village Head, Village Treasurer and Local Communities who were involved in the planning and budgeting process. The results of the study indicate that the Multidimensional Based Budgeting Management is carried out in accordance with the regulations that have been set by government regulations. In carrying out village fund allocation activities, the village government in the Ganra district first held a meeting with the village community to determine a village development plan according to the needs of the community in each village. Multidimensionality in the village government area in the Ganra sub-district has been right on target, the village government in managing village funds has carried out socialization with the community regarding the village fund budget, and the village government in managing village funds has succeeded in managing the village fund budget in accordance with the needs of the community in the village in Ganra sub-district both from the Economic Aspects, Social & Cultural Aspects and Environmental Aspects
Implementation of Corporate Social Responsibility (CSR) In Improving The Reputation of Islamic Banking: A Perspective of Shariah Enterprise Theory Amaliah Liwan, Nadhilah; Haliah, Haliah; Nirwana, Nirwana
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 4 (2023): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i4.2044

Abstract

This study underscores the importance of Corporate Social Responsibility (CSR) in the context of Islamic banking, which considers economic, moral, and ethical aspects in accordance with Islamic principles. Despite being the main focus of companies around the world, the concrete impact of CSR implementation in a sharia perspective on corporate reputation still needs to be better understood. This study uses the literature review method, by collecting and analyzing 13 journals from various sources of information related to the form of CSR in Islamic banks in the SET perspective. The results show that Islamic banks that implement CSR based on Shariah Enterprise Theory (SET) can improve their corporate reputation. By complying with the sharia principles in the SET concept, Islamic banks are able to build a positive image in the eyes of customers, investors, and the community, as well as create a favorable environment, and increase stakeholder trust. This study has an important contribution in illustrating the importance of CSR disclosure in the SET perspective to enhance the reputation of Islamic banks and promote sustainability in the Islamic banking industry.
Motivation and Public Service Performance: The Role of Organizational Identification Sri Mutiah Husaini; Haliah; Andi Kusumawati
Indonesian Journal of Business Analytics Vol. 4 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i5.12105

Abstract

The aim of writing this article is to present a literature review on motivation, public service performance and the role of organizational identification. Motivation is the main factor in increasing the effectiveness provided by employees in the public sector. The importance of public services is the key to increasing public satisfaction with public sector performance and good performance can also build a positive image of an agency. This is why it is important to build good relations between government and society.The method used in this research is the Systematic Literature Review (SLR) Method. The SLR method is used to collect, identify, analyze and summarize everything available with relevant topic areas with data obtained from articles, books or various other related sources in 2019-2024.
ESTABLISHING ENVIRONMENTAL ACCOUNTABILITY THROUGH PUBLIC ACCOUNTING IN THE SDGs AGENDA OF THE GOVERNMENT OF MAKASSAR CITY Hidayah, Nur; Imran, Haliah; Nirwana, Nirwana
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.665

Abstract

This study aims to explore the readiness of the Makassar City Government in building environmental accountability through implementing public sector accounting within the framework of the Sustainable Development Goals (SDGs), while addressing the gap in existing studies related to environmental accounting and the SDGs. Using a qualitative case study approach, data were collected through in-depth interviews, document analysis of the 2021–2026 SDGs Regional Action Plan (RAD SDGs), and participatory observation. The findings reveal that although Makassar City has established a relatively well-structured SDGs planning framework and demonstrated initial commitment through budgeting and strategic programs, the budget allocation for environmental issues remains limited, approximately 3% compared to other sectors. This highlights a legitimacy gap between the city's green rhetoric and the actual implementation of fiscal policy. The lack of community and external stakeholder involvement hinders participatory and sustainable governance. This study recommends the integration of environmental accounting into public decision-making and strengthening substantive accountability principles to address transparency and legitimacy challenges in local SDG implementation.
THE ROLE OF THE REGIONAL INSPECTORATE IN THE DECISION ON VILLAGE FUND RETURN IN POLEWALI MANDAR Nisma Ariskha Masdar; Haliah; Nirwana; Andi Kusumawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.387

Abstract

The study aims to identify the Role of the Regional Inspectorate in the Refund of Village Funds, the causes of the return of Village Funds by a number of Villages, and the obstacles faced by the Inspectorate in conducting inspections in Villages. The research method used in this article is a qualitative descriptive method. The type of data used in this study is primary data including information obtained directly from interviews with informants, while secondary data includes information taken from documents, reports, or regulations that already exist. The research informants in this study include the Inspector at the Polewali Mandar Inspectorate, the Inspector's Secretary, the Middle Expert Auditor, the Supervision Report Analyst, and the Staff. The results of the study show that the Inspectorate plays a very important role in the decisions of Village officials in returning Village Funds. With the inspection carried out by the Auditor Team from the Regional Inspectorate, a number of Village Heads decided to return Village Funds with a nominal value ranging from IDR 700,000 to IDR 27,000,000, even a number of Villages suddenly repaired roads and other infrastructure due to the impact of the return of the Village Funds. However, the Audit Team from the Inspectorate experienced internal and external obstacles in conducting the inspection. Internal obstacles consisted of limited Human Resources and the Honorarium given to the Audit Team was only Rp160,000 for transportation and accommodation costs.
IMPLEMENTATION OF FINANCIAL REPORTS BASED ON PSAK 45 Afifah; Haliah; Nirwana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 1 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i1.1565

Abstract

Objective: This research aims to analyze the implementation or application of the annual financial reports of non-profit organizations based on Statement of Financial Accounting Standards 45. Methodology: This research uses qualitative descriptive with sampling related to annual financial report data ending 31 December 2022 at the office Dompet Dhuafa Foundation using data collection techniques through documentation and interviews with informants as supporting material. The data analysis used is descriptive by analyzing it to draw conclusions. Results: The results of this research indicate that the Dompet Dhuafa has complied with the PSAK 45 by paying attention to each component contained in the statement. Limitations: This research cannot update the period or year of annual financial report data as research data, and the research object only focuses on one object, as well as narrow variables. Contribution: This research are expected to broaden the knowledge horizons of readers, especially for future researchers who wish to research related to the research focus raised, in this case regarding the financial reports of non-profit organizations based on PSAK 45 as part of public sector accounting science. Practical Implications: This research are certainly expected for companies, especially those operating in the field of non-profit organizations, so that through this research company management can take careful suggestions or considerations regarding PSAK 45 in the process of presenting their financial reports. Novelty: Referring to the researcher's point of view, the novelty of this research is that it obtain result in accordance with existing theory.
MODEL INTERAKSI KUALITAS AUDIT: ANALISIS EKONOMETRIK PENGARUH TEKANAN KLIEN DAN DURASI PERIKATAN AUDIT (AUDIT TENURE) DENGAN UJI MODERASI INDEPENDENSI AUDITOR (STUDI EMPIRIS KAP MAKASSAR) Andi Rafiyadi Eka Saputra; Haliah; Darmawati
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Abstract: Audit Quality Interaction Model. This study analyzes the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in Public Accounting Firms (KAP) in Makassar. Using quantitative methods with surveys of 31 auditors from 12 KAPs, data were analyzed using Moderated Regression Analysis (MRA). Results show client pressure has a significant positive effect on audit quality, audit tenure has a significant negative effect, auditor independence moderates the relationship between client pressure and audit quality, but does not moderate the relationship between audit tenure and audit quality.
The Bos Funds Uses Analysis In High Schools During The Pandemic Period In Palopo City Tsabita Nanda Yusuf, Yusfi; Haliah, Haliah; Nirwana, Nirwana
International Journal of Educational Research & Social Sciences Vol. 4 No. 3 (2023): June 2023
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i3.626

Abstract

This study aims to determine the use of BOS funds in high school during the pandemic in Palopo City. The variable of this research is the use of BOS funds for senior high schools in Palopo City by trying to analyze the use of BOS Funds during the pandemic based on the 12 components of the use of BOS Funds in accordance with Permendikbud Number 6 of 2021 concerning Technical Guidelines for the Management of School Operational Assistance Funds. The population of this research is high school in Palopo City, while the sampling in this study uses purposive sampling technique. The sample in this study amounted to 4 (four) senior high schools in Palopo City. The data was collected by using observation, interview, and documentation techniques, the research method used descriptive qualitative. The results showed that: The use of high school BOS funds in Palopo City during the pandemic was in accordance with Permendikbud Number 6 of 2021, there was no use that was not in accordance with existing regulations. The usage that experienced the largest growth was for Honor Payments, while the usage that experienced the largest decline was for the Implementation of Learning and Extracurricular Activities.
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