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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
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Supply Chain Measuring Performance with Scor Model Business Process Mapping Wahyudi Wahyudi; Haliah Haliah; Andi Kusumawati
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 4 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v2i4.55

Abstract

This study provides a general framework for measuring general supply performance. This research uses business process mapping with the Supply Chain Operations Reference (SCOR) model. Data collection methods by interviews, observations, document inspections, and literature studies. The findings of this study show that the business processes of PT Semen Bosowa Maros have been implemented well. Of the 12 performance measurement metrics used, there are 8 metrics with details, namely: internal meeting, planning cycle time, source defect rate, source fill rate, failure in the process, orders ready to pick by a customer, customer complaint, and return rate has been in an excellent position (excellent). Three other metrics have been in a good position: source lead time, machine efficiency, and delivery fill rate. Only the forecast accuracy metric is in a marginal position
ACCOUNTING INFORMATION DISCLOSURE: SINGLE VERSUS MULTIPLE BENCHMARK Riza Praditha; Haliah Haliah; Abdul Hamid Habbe; Yohanis Rura; Anas Iswanto Anwar
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v4i1.2352

Abstract

This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.
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 Nalendra Bhayu Permana; Haliah Haliah; Andi Kusumawati; Meilani Intan Pertiwi; Muhammad Ihlashul’amal
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.
The Role of Digital Technology in Enhancing Public Service Efficiency in Indonesia Mohammad Amil Yusuf; Haliah; Andi Kusumawati; Naila Syahirah Irwansyah
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

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.
ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DENGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY (STUDI KASUS PADA KABUPATEN NABIRE TAHUN 2019-2021) Indah Putri Nurafifah; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Bisnis Vol. 2 No. 2 (2022): Oktober 2022 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v2i2.170

Abstract

This study aims to determine the performance of Pemerintah Daerah Kabupaten Nabire using the Value For Money approach in 2019-2021. Value For Money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and also effectiveness. This research is a quantitative descriptive study, where this research will describe the phenomena or characteristics of the data during the period 2019, 2020 and 2021 using the value for money method approach which consists of the analysis of Economic Ratios, Effectiveness Ratios and Efficiency Ratios. This research was conducted at Pemerintah Daerah Kabupaten Nabire using secondary data sources. Secondary data obtained in the form of documentation, namely the number of results from the APBD and RAPBD of the Pemerintah Daerah Kabupaten Nabire on the DJPK (Directorate General of Fiscal Balance) Data Portal website of the Ministry of Finance: https://djpk.kemenkeu.go.id/portal/data/apbd. This study shows that the performance of the Pemerintah Daerah Kabupaten Nabire has not met the value for money principle because the economic ratio shows a value of > 100% in 2019 and 2021 meaning it is not economical because the realization of expenditure is greater than the budget, the efficiency ratio shows a value of > 100% in 2019 meaning that it is inefficient because the realization of expenditure is greater than the realization of income, and the effectiveness ratio shows a value of <100% in 2019-2020 which means that it is not effective because the realization of income is smaller than the revenue budget.
ERP in Public Sector Reform: A Systematic Literature Review of Technological, Organizational, and Institutional Factors Muhammad Ashar; Haliah Haliah; Nirwana Nirwana
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

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

Abstract

Public sector reform has gained momentum worldwide, driven by the need for efficiency, accountability, and service improvement. Amid these efforts, the adoption of Enterprise Resource Planning (ERP) systems has emerged as a promising solution to modernize public sector operations. This study aims to provide a comprehensive understanding of the factors influencing ERP implementation in public sector reform through a Systematic Literature Review (SLR) of studies published from 2020 to 2024. The research examines three critical dimensions: technological, organizational, and institutional factors. Findings reveal that IT infrastructure readiness, system compatibility, and digital innovation are pivotal to the success of ERP systems, while organizational challenges such as bureaucratic structures and change resistance hinder effective implementation. Additionally, coercive, normative, and mimetic pressures from government policies and international standards drive ERP adoption. This research underscores the importance of a contextualized approach that integrates external pressures with internal readiness for digital transformation. The study contributes to ERP literature by offering a holistic view of public sector ERP challenges and opportunities and provides recommendations for policymakers to facilitate successful ERP adoption. Future research should explore cross-country comparisons and empirical case studies to further understand the nuanced implementation processes in different national contexts.
PEMANFAATAN APLIKASI KASIR DAN SISTEM AKUNTANSI SEDERHANA TERHADAP PENGAMBILAN KEPUTUSAN UMKM MIKRO KECIL Andi Sri Kumala Putri P; Haliah Haliah; Darmawati Darmawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): September-December
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.311

Abstract

This study aims to examine the partial and simultaneous influence of the use of digital cashier applications and simple accounting systems on the quality of decision-making in Micro and Small Enterprises (MSEs) in Sidenreng Rappang Regency. The MSE sector, despite contributing dominantly to the economy, still faces challenges in weak financial recording practices. Field phenomena show that the adoption of cashier applications is often partial and only trend following, not maximized as a simple accounting system. This study uses a quantitative approach with a survey method, involving 30 micro and small MSEs as a sample through purposive sampling techniques. The data was analyzed using Multiple Linear Regression Analysis with SPSS software. The results of the hypothesis test showed that (H1) the use of cashier applications (Sig. 0.003; Koef. 0.421) and (H2) the use of a simple accounting system (Sig. 0.012; Koef. 0.356) partially has a positive and significant effect on the quality of MSE decision-making. Furthermore, (H3) both variables simultaneously had a significant effect on the quality of decision-making (Sig. 0.000) The coefficient of determination of 0.568 shows that 56.8% variation in the quality of decision-making can be explained by this model. The results of the study concluded that the synergy between the digitization of transaction recording and the implementation of a simple accounting system is very important in improving MSE business decisions
Implementasi Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan Khadijah Darwin; Haliah Haliah; Nirwana Nirwana; Syamsuddin Syamsuddin; Andi Kusumawati
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11297

Abstract

This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size). Simple regression analysis revealed a significant positive correlation between adherence to governmental accounting standards and the quality of financial reports. Specifically, the findings indicate that (provide specific statistical findings, e.g., coefficients, p-values). Adherence to standardized accounting practices enhances financial report quality, with approximately 35.1% of the variance in regional financial reporting quality attributable to these standards. This underscores the crucial role of regulatory frameworks in improving financial transparency and accountability within governmental entities. This research contributes to public sector accounting discourse by elucidating the relationship between accounting regulations and financial reporting quality, offering valuable insights for policymakers, practitioners, and scholars focused on effective financial management and governance.
Akuntabilitas Fiskal Pemerintah Daerah dalam Era Desentralisasi: Analisis Empiris Kinerja Serapan Anggaran Provinsi di Indonesia: Fiscal Accountability of Local Governments in the Era of Decentralization: An Empirical Analysis of Provincial Budget Absorption Performance in Indonesia Sri Haryani; Haliah; Darmawati
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.9605

Abstract

Penelitian ini bertujuan menganalisis pengaruh pagu belanja terhadap kinerja serapan anggaran pemerintah daerah provinsi di Indonesia dalam konteks desentralisasi fiskal. Menggunakan pendekatan kuantitatif dengan paradigma positivis, penelitian ini memanfaatkan data panel 38 provinsi selama periode 2015–2024. Kinerja serapan anggaran diukur sebagai rasio antara realisasi belanja dan pagu belanja, sedangkan pagu belanja digunakan sebagai variabel independen utama yang mencerminkan kapasitas perencanaan fiskal daerah.. Hasil penelitian menunjukkan bahwa pagu belanja berpengaruh positif dan signifikan terhadap kinerja serapan anggaran, meskipun besarnya pengaruh bersifat moderat. Temuan ini mengindikasikan bahwa peningkatan alokasi anggaran belum sepenuhnya diterjemahkan menjadi realisasi belanja yang optimal. Penelitian ini memberikan implikasi kebijakan mengenai pentingnya penguatan manajemen pelaksanaan anggaran dan kapasitas institusional pemerintah daerah guna meningkatkan efektivitas belanja publik dalam era desentralisasi fiskal.
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&#039;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