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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 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 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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Pemberdayaan Masyarakat UMKM Sulawesi dalam Implementasi Digitalisasi UMKM Hasnawiya Hasan; Haliah Haliah; Muhammad Alief Fahdal
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i1.1225

Abstract

Purpose: The aim of this service is to convert the conventional UMKM into digital UMKM in order to upgrading the marketing method of UMKM so that they can operate their business efficiently as well as increase their income from this business. Method: The community service team of Hasanuddin University role is to form a digitalize marketing method for these UMKM by design a business website. The Hesamuddin University team design a business website with PHP, Java Script, CSS language using Visual Studio Code software. In addition, the community service team of Hasanuddin University also has conducted socialization and training for public and partners. Result: The result of this project is successfully launching the business website as well as expand their market nationally and increase their income gradually from this business. So that, this community service activity, has gradually transform the UMKM society particularly the partner into UMKM digital society.
PERAN PENGGUNAAN BALANCED SCORECARD TERHADAP PENGUKURAN KINERJA PADA SEKTOR PUBLIK Andi Devy Aisyah Ansar; Haliah Haliah; Nirwana Nirwana
Journal of Economic, Public, and Accounting (JEPA) Vol 5 No 1 (2022): Volume 5 No.1 Oktober 2022
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v5i1.1989

Abstract

Artikel ini membahas tentang penggunaan balanced scorecard terhadap kinerja sektor publik berdasarkan beberapa literatur yang sebelumnya digunakan oleh peneliti lain. Penelitian ini lebih khusus pada peran balanced scorecard terhadap kinerja sektor publik. Metode yang digunakan oleh penulis merupakan tinjauan literatur, dimana pustaka yang digunakan tidak terbatas pada artikel, namun penulis juga menggunakan beberapa buku. Artikel maupun buku yang digunakan oleh penulis bukan hanya literatur berbahasa Indonesia tetapi menggunakan beberapa referensi berbahasa Inggris. Hasil dari artikel ini adalah penggunaan balanced scorecard berperan sebagai tool atau alat ukur yang membantu organisasi sektor publik dalam melakukan penilaian kinerja. Hasil penilaian tersebut dapat digunakan oleh organisasi sektor publik dalam melakukan pengembangan terhadap organisasi sektor publik. Selain itu balanced scorecard juga berperan sebagai cerminan perusahaan yang komperhensif dan strategis. Kata kunci: balanced scorecard; pengukuran kinerja; organisasi sektor publik.
PENGARUH PENERIMAAN PAJAK DAN KEPATUHAN KEWAJIBAN PAJAK RUMAH BURUNG WALET TERHADAP PEROLEHAN PAD Nasution Nasution; Haliah Haliah; Nirwana Nirwana; Ismail Keri
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3761

Abstract

This study aims to find out how the effect of collecting walét bird nest taxes on local revenue for the Luwu Regency government. This study focuses on swallow nest entrepreneurs in Luwu Regency. The technique of collecting data in this research is by using a questionnaire with 9 samples of walét bird entrepreneurs, using multiple linear analysis method. Based on the results of the study, swallow nest collection (X1) and taxpayer compliance (X2) simultaneously have a significant effect on local revenue (Y) in Luwu Regency.
Pengaruh Tekanan Waktu, Konflik Peran dan Integritas terhadap Kualitas Audit dengan Stres Kerja Sebagai Variabel Intervening Irwan Hidayat Ibrahim; Haliah Haliah; Abdul Hamid Habbe
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1347

Abstract

This study aims to analyze the effect of time pressure, role conflict, and integrity on audit quality with work stress as an intervening variable in the auditors of the Inspectorate of West Sulawesi Province. The research population totaled 100; samples were taken using the slovin technique, so a sample of 60 was obtained. The data source in this study uses primary data from the questionnaire results, namely data obtained based on the results of filling out the auditor's questionnaire at the Inspectorate of West Sulawesi Province. Data analysis in this study is Structural Equation Modeling- Partial Least Squares (SEM-PLS). The results of this study indicate that time pressure and role conflict have no significant effect on audit quality. Meanwhile, auditor integrity and work stress significantly affect audit quality. Time pressure and auditor integrity do not affect audit quality through work stress. Besides that. Role conflict affects audit quality through work stress as an intervening. This research has implications for auditors to improve performance which can support success in auditing so that agencies will be motivated to improve their performance.
Audit Judgement Performance: Self Efficacy dan Kompleksitas Tugas sebagai Anteseden Andry Andry; Haliah Haliah; Andi Kusumawati; Asri Usman
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.249

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor self efficacy dan kompleksitas tugas sebagai anteseden dari audit judgment performance. Subjek dalam penelitian ini adalah auditor internal pada lingkup Inspektorat kota Makassar sebanyak 61 orang yang mana penilaian dilakukan berdasarkan jawaban pada setiap angket yang diberikan. Hasil penelitian menunjukkan bahwa faktor self efficacy tidak memberikan pengaruh yang signifikan terhadap audit judgement performance. Dengan kata lain bahwa tinggi rendahnya self efficacy yang dimiliki para auditor tidak menjamin dapat memberikan kinerja yang baik atau pun buruk. Berbeda dengan kompleksitas tugas yang justru berpengaruh positif dan signifikan. Hal ini berarti bahwa semakin kompleks tugas yang dihadapi auditor maka semakin maksimal pula kinerja yang akan ditunjukkan.
The Influence Of Accountability And Professionalism of Auditors Partially And Simultaneously on The Quality Of Audits at The Public Accounting Firm In Makassar City And Gowa Regency Sudirman abdi; Rachmat Rachmat; Haliah Haliah; andi Kusumawati
Economy Deposit Journal (E-DJ) Vol 4 No 2 (2022): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36090/e-dj.v4i2.1287

Abstract

The study aims to find out how the influence of accountability and professionalism of auditors partially and simultaneously on the quality of audits at the Public Accounting Firm in Makassar City and Gowa Regency. This research using a descriptive quantitave approach was obtained through the distribution of research questionnaires to respondents, namely auditors who work at the Public Accounting Firm in Makassar City and Gowa Regency. And then the method analysis using multiple regression analysis that’s contain data quality test (validity and reliability), the classics assumption test, coefficient determinant test, t test, and F test. The results showed that the accountability variable had meaning that accountability partially had a positive and significant effect on audit quality at the Public Accounting Firm in the City in the City Makassar and Gowa Regency. Furthermore, the auditor's professionalism variable had which means that the professionalism of the auditor partially has a positive and significant effect on the quality of the audit at the Public Accounting Firm in the City in the City Makassar and Gowa Regency. simultaneously that the accountability and professionalism of the auditor has a positive and significant effect on the quality of the audit at the Public Accounting Firm in the City in the City Makassar and Gowa Regency
PENGARUH PERFORMANCE-BASED BUDGETING DAN VALUE FOR MONEY TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Try Sutriani; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.445 KB) | DOI: 10.54259/akua.v1i4.1189

Abstract

The purpose of this study is to examine the factors affecting the performance accountability of Makassar city government agencies by relaxing accounting controls. The research was conducted on OPD in Makassar city. The sort of studies used is quantitative. This study includes a population of 14 OPD and a total sample of 56 people using primary data collected through questionnaires. Data from this study were analyzed using analytical approaches with multiple regression analysis and Moderated Regression Analysis (MRA). The study describes accounting control as a moderating variable. This is because accounting controls can be used to assess the costs and profitability of certain successes and select the best alternatives and problem statements to increase accountability for the agency's financial performance. The study found a positive and significant effect between performance-based budgeting and value-for-money on agency performance accountability. Moderation regression analysis shows that control controls can facilitate performance-based budgeting and value-for-money (cost-effectiveness) in the accountability of an agency's performance.
Determinan of Fraud Prevention in Public Procurement of Goods and Services: A Systematic Literature Review Lasri ningsih; Haliah Haliah; Nirwana Nirwana
International Journal Of Economics Social And Technology Vol. 2 No. 1 (2023): 2023, March
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i1.259

Abstract

The number of cases of fraud in the procurement of public goods and services that have occurred in Indonesia shows that government transparency and accountability are still inadequate and so a prevention effort is needed to overcome the many cases of fraud in the procurement of goods and services that occur. The purpose of this study is to determine the key factors that can prevent fraud in the procurement of public goods and services in the Indonesian government. The research method used in this study is the systematic literature review (SLR) method based on 15 articles published from 2016-2023 in the Google Scholar journal database that meet the requirements for analysis. The results of this study found that the most influential factors (determinants) in preventing fraud in the procurement of public goods and services are Internal Control, E-Procurement, Organizational Culture and Whistlebowling System.
The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital Nurul Latifah Nurdin; Haliah; Nirwana
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.717

Abstract

This study aims to analyze the application of inventory accounting to the applicable standard which are applied by the object of Regional Public Hospital. The applicable standard referred to in this study is the Statement of Government Accounting Standards Number 05 concerning inventory accounting, which is contained in Government Regulation Number 71 of 2010. The hospital which is the object of this research is RSUD Prov. Jawa Timur. This Study uses a quantitative data analysis method and a literature study approach. Sources of data use secondary data in the form performance report BLUD of the official hospital website. The result of this study indicates that the application of the Medicines Inventory Accounting at Regional Public Hospital has been applied in accordance with the government Accounting Standards Statement (PSAP) Number 05.
Transparency and Accountability of BLT-DD Management during the Covid-19 Pandemic in Indonesia Dinda Reskiana Putri; Haliah Haliah; Nirwana Nirwana
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 5 (2023): IJHESS-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i5.455

Abstract

Direct cash transfer (BLT-DD) is a social assistance program that aims to help people in need, especially during the Covid-19 pandemic. transparency and accountability are both very important things in managing BLT-DD so that the program can run well, effectively, and efficientl. This systematic literature review research aims to determine whether the management of Direct Cash Assistance (BLT-DD) has been transparent and accountable. The method of writing a systematic literature review article goes through 5 stages starting from the problem formulation stage to the analysis stage and understanding the results of previous research. The literature search process is used by the library search method which is sourced from online media such as Google Scholar. The results of the systematic literature review of 12 articles used as references show show that the majority of BLT-DD management has been carried out with transparency and accountability. However, some research results state that its management cannot be said to be maximally accountable and transparent because there are still some shortcomings in its implementation. This should be a concern for village governments to improve the human resources of village officials and their accountability reporting in order to create accountable and transparent management of public funds
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 Afifah Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alimuddin Alimuddin Amalia, Alia Rezki Amalia, Lestari Rezki Nurul Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia Gloria Panggeso Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Fadhilah Nurazisah 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 Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Yustika Manrimawagau Bayan Andry Andry ANDRY, ANDRY Angela Batara Sapa’ 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 Ayu Rinathi Minggu Bashiruddin Ahmad Dahniyar Daud Damara, Mochamad Rizky Darwin, Khadijah Darwis Said 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 Fisca Mawa Pangraran Fitria Intani Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Fuada, Nurul Gunawan Hadi Nasbey Haerial Haerial Hamzah Fansyuri Nur Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Indo Sengengeng Intan Febrianti Irmawati Irmawati Irwan Hidayat Ibrahim Irwansyah, Naila Syahirah Ismail keri Istianah Jamaluddin Jamaluddin Jumadi, Sri Wahyuni 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 Linda A Razak Lombi, Fauziah Devitasari Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Miftahul Jannah Mohammad Arfandi Adnan Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Fajar Alamsyah Razak Muhammad Husni Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Muslianti Middin Musriani Mustafa, Mifta Mutahira Nur Insirat Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadhilah Amaliah Liwan 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 Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Afni Bungaeja Nur alim Bahri Nur Azizah Afifah Idrus Nur Illiyyien 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 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 Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin 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 Said, Darwis Salim, Ryni Ramdhani Sandy, Khairum Nadila Sarah Alifa Sarah Alifa Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Ayu Fratiwi Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tamang, Nurul Azizah Tikupasang, Medyoto Try Sutriani 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 Yulitasari, Yulitasari Yusfi Tsabita Nanda Yusuf Yusuf, Mohammad Amil Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad