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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 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.
PEMANFAATAN APLIKASI KASIR DAN SISTEM AKUNTANSI SEDERHANA TERHADAP PENGAMBILAN KEPUTUSAN UMKM MIKRO KECIL Putri P, Andi Sri Kumala; Haliah, Haliah; Darmawati, Darmawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
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
The Application of Relevant Costs To The Decision Accept or Reject A Special Order Indo Sengengeng; Haliah Haliah; Andi Kusumawati
Return : Study of Management, Economic and Bussines Vol. 2 No. 3 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i03.76

Abstract

This study aims to analyze the application of the relevant costs in PT Semen Bosowa Maros in choosing alternatives to accept or reject special orders, to analyze the use of relevant cost analysis of semi-variable costs as well as the separation of relevant cost analysis as a tool of decision making to accept or reject a special order. The research data were obtained from interviews with the leaders and the production of PT Semen Bosowa Maros. The findings of this study indicate that the results of the analysis of the relevant costs, and the decision to accept or reject the special order show that the proposed alternative is capable of providing profits for the company. The first alternative with a price of IDR 1,100,000/ton 12,443 /ton can accept because the total relevant cost smallest was IDR 4,756,879,389 rather than the relevant acceptable which get was IDR 13,687,300,000 so that from this special order get profit relevant biggest IDR 8,930,420,611 and the second alternative with a price of IDR 1.0 8 0,000 .-/ton as much as 19,202 tons can accept because the total relevant cost smallest was IDR 7,340,801,899 rather than relevant acceptable which get was IDR 20,738,160,000 so that from this special order get profit the biggest relevant  IDR 13,397,358,101, therefore, the second alternative special order can be accepted, because it can contribute more to the company's margin
Accountability and Transparency in The Management of Village Fund Allocation Nur Afni Bungaeja; Haliah Haliah; Nirwana Nirwana
Return : Study of Management, Economic and Bussines Vol. 3 No. 4 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i2.215

Abstract

This research aims to determine and assess the accountability and transparency of village fund proxy management carried out by the Bakaru Village Government of Pinrang Regency. This research is a descriptive qualitative research with data collection techniques, namely interviews. The results of this study show that the management of village fund allocation in Bakaru is in accordance with the applicable laws regulated in the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The results of the Management Accountability research in Bakaru Village have been good, both technically and administratively as seen from the information on the management of village fund allocation that can be easily accessed and the implementation of programs that always involve the community. Transparency in the management of village fund allocation in Bakaru Village is also transparent, this can be seen from the existence of easily accessible information and good communication between village officials and the community so that management is considered transparent. Even though the management of village fund allocation in Bakaru Village can be categorized as good, training and coaching on village fund management needs to be intensified by village officials, especially those directly involved in managing village fund allocation to be more directed in accordance with applicable regulations so that accountability and transparency in village fund allocation management can be maintained.
Critical Factors for Account Representative Success in Reaching Tax Revenue Targets Muhammad Afdhal Usman; Haliah Haliah; Andi Kusumawati
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 2 No. 5 (2023): Edunity : Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v2i5.94

Abstract

Account Representatives are the foundation for each Tax Office, Regional Office, and even the Directorate General of Taxes in achieving tax revenue because it functions as a supervisor for taxpayers in performing their tax compliance. Against the background of the importance of achieving tax revenue and the important role of Account Representatives in achieving the tax revenue target, it is deemed necessary to know what factors determine the success of the Account Representative in achieving the tax revenue target in Indonesia. To find out these factors, qualitative research was carried out using a case study approach through in-depth interviews with 24 informants from internal and 5 informants from external of the Directorate General of Taxes, by previously conducting a preliminary questionnaire. Based on this, it was found that several factors influence or become determining factors for the Account Representative's success in achieving the tax revenue target for which they are responsible, including motivation at work, understanding of regulations, ability to communicate, availability, and accuracy of data, superior and organizational support, IT facilities and applications, profiling capabilities, mapping and business processes of taxpayers, completeness and clarity of tax regulations, placement and mutation, and awareness of taxpayers.
AUDITOR’S ABILITY DETECT FRAUD: EXPERIENCE, PROFESSIONAL SKEPTICISM, TIME PRESSURE, COMPETENCE Wahyudi, Wahyudi; Haliah, Haliah; Nirwana, Nirwana; Yulitasari, Yulitasari
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 12 (2025): Accounting Studies and Tax Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/282kyw46

Abstract

This research explores how professional skepticism, time pressure, and competence influence auditors’ effectiveness in detecting fraud, with experience functioning as a moderating variable. The study targeted 119 auditors from the Inspectorate Office in the Luwu Raya region, from which 104 were selected using purposive sampling based on specific criteria. Hypothesis testing was conducted through Multiple Regression Analysis and Moderated Regression Analysis (MRA). The results indicate that both professional skepticism and competence positively and significantly impact auditors’ fraud detection capabilities. Conversely, time pressure does not exhibit a significant effect. Furthermore, experience moderates the relationships between professional skepticism, time pressure, and competence with fraud detection ability, acting as a strengthening factor. This suggests that auditors with greater experience are better positioned to apply their skepticism, manage time-related challenges, and utilize their competence effectively in uncovering fraud. The study contributes to the existing literature by presenting a framework that highlights the interrelation of these factors in fraud detection, while also supporting attribution theory by emphasizing the role of professional traits and experience in enhancing audit performance
THE IMPACT OF COMMUNITY PARTICIPATION IN VILLAGE FUND MANAGEMENT ON FRAUD PREVENTION Endang Tri Pratiwi; Haliah Haliah; Nirwana Nirwana; Andi Kusumawati
JIAR : Journal Of International Accounting Research Vol 3 No 02 (2024): JIAR : Journal Of International Accounting Research 
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i2.1271

Abstract

This study aims to analyze the impact of community participation in village fund management on fraud prevention. This study uses a qualitative approach with a case study method in Kolowa Village, Central Buton Regency. The research informants consisted of various elements of society, including village officials, members of the Village Consultative Body (BPD), and the general public involved in the management of village funds. Data collection was carried out using several techniques, namely interviews, observations, and documentation studies and then thematic analysis was carried out. In addition, data triangulation will also be carried out to ensure the accuracy and consistency of information obtained from various sources. The results of the study found that community participation in the management of village funds has an impact on fraud prevention. Through active community involvement, transparency and accountability in the management of village funds can be improved, thereby minimizing the possibility of fraud. In addition, community participation also contributes to improving the competence of human resources in village fund management.
FINANCIAL PERFORMANCE ANALYSIS OF SOUTH SULAWESI Mochamad Rizky Damara; Haliah Haliah; Andi Kusumawati
JIAR : Journal Of International Accounting Research Vol 3 No 02 (2024): JIAR : Journal Of International Accounting Research 
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i2.1295

Abstract

The purpose of this study was to examine the financial performance of the local government of South Sulawesi Province in achieving good public financial management that can bring prosperity to the community. The analysis technique used is to calculate the degree of decentralization, the ratio of regional financial independence, efficiency, effectiveness, direct and indirect expenditure ratio, and growth ratio. The results of the analysis show that the ratio of the degree of decentralization is relatively stagnant from year to year with the ratio reaching 49%, indicating that the amount of local revenue is quite high compared to the total local revenue. The Regional Financial Independence Ratio shows that the government's ability to self-finance government activities, develop ment and services to the 2016-2020 budget community has increased sufficiently, in 2020, the regional financial independence ratio still shows a consultative relationship pattern. The Regional Financial Effectiveness Ratio describes the local government's ability to realize the planned local revenue with the target set based on the real potential of the region, in the last five years, obtained an average ratio value of 94.25%, meaning that the PAD target set can be realized optimally and the Efficiency Ratio shows that is efficient.
Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City Mubdi Dzuwhandy; Anastasia D'Ornay; Haliah; Nirwana
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/y75vx345

Abstract

This study examines the effectiveness of the Electronic Parking Fee System (E-Parking) implemented by the Makassar City Regional Revenue Agency (BAPENDA) as part of the city’s effort to modernize public services and enhance regional revenue. Using a qualitative research design, data were collected through observations, in-depth interviews with key informants, and document analysis to obtain a comprehensive understanding of the system’s performance. The findings reveal that the adoption of E-Parking has contributed to improved transparency, efficiency, and accountability in parking tax management. The system minimizes manual intervention, reduces the risk of illegal levies, and enhances service quality for parking users. Empirical data show an increase in the number of taxpayers using E-Parking from 29 in 2019 to 35 in 2020, although overall revenue declined due to movement restrictions during the COVID-19 pandemic. Despite the temporary decline, the E-Parking system demonstrates strong potential to optimize regional original income (PAD) by ensuring accurate transaction recording and reducing revenue leakages. Users reported that the system is easier, more secure, and more reliable compared to manual ticketing. Overall, the study concludes that E-Parking is an effective innovation in public service delivery, supporting Makassar City’s transition toward a more transparent and technology-driven governance system.
Implementation of Accountability and Transparency In The Allocation of School Operational Assistance Funds (BOS) During Covid-19. Fatima, Nurul Asda; Haliah, Haliah; Nirwana, Nirwana
Amsir Management Journal Vol. 3 No. 1 (2022): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i1.121

Abstract

UPT SD Negeri 191 Bubun Bia is one of the public schools that also received attention in the form of BOS funds from the government. The purpose of this study was to find out how to apply the principles of transparency and accountability in the management of BOS funds during the COVID-19 pandemic at UPT SD Negeri 191 Bubun Bia. This study uses qualitative methods with descriptive analysis and data collection techniques by means of observation, interviews, and documentation. The distribution of BOS Funds is based on the total number of students, totaling 104 students. The population in this study amounted to 218 people with a sample using purposive sampling of as many as 9 people. The results showed that the application of the principle of transparency at the UPT SD Negeri 191 Bubun Bia was transparent, as seen from the openness in the planning of preparing the RKAS. The benefits of this research are to provide mutual trust between various parties and the transparency of financial statements that can be accounted for
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