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All Journal Jurnal Akuntansi Multiparadigma Hasanuddin Economics and Business Review Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Owner : Riset dan Jurnal Akuntansi Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen Economy Deposit Journal ( E-DJ) Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) INTEGRITAS : Jurnal Pengabdian Amnesty: Jurnal Riset Perpajakan Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Ekopem: Jurnal Ekonomi Pembangunan International Journal of Educational Research and Social Sciences (IJERSC) ABM: International Journal of Administration, Business and Management AJAR (Asian Journal of Accounting Research) (e-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Akuntansi'45 Journal of Social Research Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Ekonomi Bisnis dan Akuntansi Madani: Jurnal Pengabdian Ilmiah. Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) Amsir Management Journal Islamic Economic and Business Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Edunity: Kajian Ilmu Sosial dan Pendidikan Asian Journal of Management Analytics Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah JURNAL AKUNTANSI DAN BISNIS Borobudur Accounting Review Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Economos : Jurnal Ekonomi dan Bisnis International Journal of Management Research and Economics OIKONOMIA: Journal of Economics and Management Science West Science Accounting and Finance Journal of Management, Economic, and Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JIAR : Journal Of International Accounting Research Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Journal of Advances in Accounting, Economics, and Management International Journal of Sustainable Applied Sciences (IJSAS) Social Sciences Insights Journal International Journal of Economic Research and Financial Accounting Jurnal Akuntansi Sektor Publik Advances In Social Humanities Research ABM: International Journal of Administration, Business and Management IJMA Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Business, Accounting and Management Journal Advances in Management & Financial Reporting International Journal of Islamic Economics (IJIE) Jurnal Hukum Islam dan Hukum Keluarga International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research International Journal of Humanities, Education, and Social Sciences IPSSJ Bata Ilyas Educational Management Review Journal of Multidisciplinary Academic Business Studies Jurnal Ilmiah Manajemen Dan Kewirausahaan
Haliah, Haliah
Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Other

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BUGIS CULTURAL PHILOSOPHY MALEMPU NA MAPACCING IN REALIZING FRAUD-FREE VILLAGE FUNDS Sahriani Saleha; Haliah; Andi Kusumawati
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.33986

Abstract

Abstrac, Budget allocations that do not correspond to the priority level of needs and reflect only slightly the level of activity, efficiency and economy. This study aims to review the cultural philosophy of bugis malempu na mapaccing in realizing fraud-free village funds. This research is a literature review, descriptive analysis. The result of this study is that managing finances in accordance with the Principles of Good Governance is a sign that the agency has carried out management in accordance with the rules set by the government. The principle of Good Governance has 3 basics, namely transparent, accountable and participatory and carried out according to the budget discipline rules. Behaving malempu na mapaccing is the right way to be applied in managing finances. Malempu na Mapaccing can be useful for suppressing fraud that can harm yourself and society. In addition, cheating is also an act that is contrary to the truth, because it is carried out deliberately by parties who want to obtain profits that are not their right. Abstrak, Alokasi anggaran yang tidak sesuai dengan tingkat prioritas kebutuhan dan hanya sedikit mencerminkan tingkat kegiatan, efisiensi dan ekonomi. Penelitian ini bertujuan untuk meninjau falsafah budaya bugis malempu na mapaccing dalam mewujudkan dana desa bebas fraud. This research is a literature review, descriptive analysis. Hasil dari penelitian ini yaitu Mengelola keuangan yang sesuai dengan Asas Good Governance merupakan suatu tanda bahwa instansi tersebut telah melakukan pengelolaan yang sesuai dengan aturan yang telah ditetapkan oleh pemerintah. Asas Good Governance memiliki 3 dasar yaitu transparan, akuntabel dan partisipatif serta dilakukan sesuai tata tertib disiplin anggaran. Berperilaku malempu na mapaccing merupakan cara yang tepat untuk diterapkan dalam mengelola keuangan. Malempu na Mapaccing dapat berguna untuk menekan tindak kecurangan yang dapat merugikan diri sendiri dan masyarakat. Selain dari itu, kecurangan juga merupakan suatu perbuatan yang bertentangan dengan kebenaran, karena dilakukan secara sengaja oleh pihak yang ingin memperoleh keuntungan yang bukan merupakan haknya.
PENERAPAN PENGANGGARAN BERBASIS KINERJA PADA PERGURUAN TINGGI DI INDONESIA Fadhil Husain Alimuddin; Haliah; Andi Kusumawati
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.34071

Abstract

Abstrac, One of the factors that must be considered in universities is budgeting as a control of work units, motivational and perusation tools to act effectively and efficiently in achieving the organization's vision. An important factor in budgeting in universities in Indonesia by considering employee competence, organizational competence, and reward and sanctions system. In addition, it should be noted that the quality of knowledge of human resources, especially to the PIC of budget constituents, in budgeting due to the foundation in determining performance benchmarks, the need for a change in the old mindset of budgeting that increases from year to year which results in no cost efficiency, and an understanding of the irreversible budget is important, as the efficiency of funding from activities will be able to encourage improving the performance of universities over other activities. Performance-based budgeting in this study provides a different perspective in integrating institutional management theory and organizational theory in organizational goal setting. Abstrak, Salah satu faktor yang harus diperhatikan dalam perguruan tinggi ialah melakukan penganggaran sebagai pengendalian unit kerja, alat motivasi dan perusasi untuk bertindak efektif dan efisien dalam pencapaian tujuan organisasi. Faktor penting dalam penganggaran di perguruan tinggi di Indonesia dengan mempertimbangkan kompetensi karyawan, kompetensi organisasi, dan sistem penghargaan dan sanksi. Selain itu, hal yang perlu di perhatikan bahwa kualitas pengetahuan sumber daya manusia, khususnya terhadap PIC penyusun anggaran, dalam penyusunan anggaran dikarenakan pondasi dalam penentuan tolok ukur kinerja, perlunya perubahan pola pikir lama terhadap penganggaran yang meningkat dari tahun ke tahun yang mengakibatkan tidak adanya efisiensi biaya, dan pemahaman terhadap anggaran yang tidak dapat diubah menjadi hal yang penting, karena efisiensi dana dari kegiatan akan dapat mendorong meningkatkan kinerja perguruan tinggi atas kegiatan lainnya. Penganggaran berbasis kinerja pada kajian ini memberikan perspektif yang berbeda dalam mengintegrasikan teori manajemen kelembagaan dan teori organisasi dalam penetapan tujuan organisasi.
THE ROLE OF HUMAN RESOURCES MANAGEMENT FOR CORPORATE SUSTAINBILITY Nirwana; Haliah; Andi Mutia Lukman
OIKONOMIA: Journal of Economics and Management Science Vol. 1 No. 2 (2023): OIKONOMIA : Journal of Economic and Management Science
Publisher : CV. Four Son Scholarship

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59165/oikonomia.v1i2.15

Abstract

As companies grow, the need for organized and effective human resource management becomes increasingly important. A company's employees are its most valuable resource, which means human resource management (HRM) plays an important role in an organization. Today, companies are becoming increasingly aware of the importance of social, ethical and ecological goals. In addition to financial returns, organizations are setting new goals for themselves, focusing on individual, communal, and environmentally friendly performance and development. In carrying out company operations, it is necessary to realize that there are social impacts that will be caused by the company. So that the responsibility that must be carried out by the company is not only to investors and creditors, but also to the company's social environment. In this case, there is a concept called the Triple Bottom Line that should be applied by every company. This article aims to conduct a literature review on the importance of human resource management in sustainable development to support companies to grow and develop sustainably.
The Influence of Company Size and Profitability on Company Value Fitriya Muslimah Zam-Zam; Haliah; Andi Kusumawati
East Asian Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i9.6123

Abstract

This study aims to determine the influence of company size and profits on company value through the dividend policy of manufacturing companies. The sample population of this study includes companies in the infrastructure sector listed on the Indonesia Stock Exchange (BEI) during the period 2019-2021. The sampling technique used in this study was purposive sampling, thus an initial sample of 61 companies was obtained for 40 companies. The data source in this study is secondary data. The data analysis techniques used were multiple linear regression and descriptive statistical analysis. Subject of this study shows that the sig value is 0.032 > 0.05 and the t number is 2.770 > t Table 2.262 on the impact of company size on company value, meaning that company size has an impact simultaneously positively affects company value, according to the impact of business size on business value. Subject II shows that the sig value is 0.032 > 0.05 and the t number is 1.571 < Table 2.262 means that there is no effect of profits on firm value. The test results show that business size has a significant positive impact on business value, while profitability does not have a positive impact on business value. The test results show that business size has a significant positive impact on business value, while profitability does not have a positive impact on business value.
The Effect of Organizational Culture, the Role of Internal Auditor and Auditor Integrity on Fraud Prevention Falih Zaki Sudharma; Haliah; Nirwana
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6221

Abstract

This research aims to determine the effect of organizational culture, the role of internal auditors and auditor integrity on fraud prevention at the Regional Inspectorate of South Sulawesi Province. The focus of this research is as many as 46 respondents.  The type of research conducted in this research is quantitative using primary data in the form of a questionnaire. The population of this research are auditors who are in the Regional Inspectorate of South Sulawesi Province. The method used to determine the sample is to use the census method. The analysis was carried out using the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, partial test, coefficient of determination test and multiple regression analysis. The results of this research indicate that organizational culture has a positive and significant effect on fraud prevention, while the role of internal auditors and the integrity of the auditor has no and insignificant influence on fraud prevention.
Operating Cash Flow Analysis as a Financial Performance Measurement Tool Istianah; Haliah; Andi Kusumawati
Formosa Journal of Multidisciplinary Research Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i10.6329

Abstract

The purpose of this study is to analyze and determine the current ratio obtained at PT Siloam International Hospitals Tbk in 2019 – 2021. The method used in this study is descriptive qualitative research method. From the results of the study, it can be concluded that the financial performance of PT Siloam International Hospital.Tbk in 2019-2021 is assessed from the operating cash flow ratio is stated to be not good, the performance is said to be not good so that the company must strive to increase cash from operating activities so that in the future the company's cash flow can run smoothly.
Analisis Pengelolaan Pendapatan Dan Belanja Daerah Muzzammil Ihza Mahendra; Haliah; Andi Kusumawati
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 2 (2023): IJHESS OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i2.686

Abstract

This research aims to find out and analyze how regional income and expenditure management is seen from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. The data source used is secondary data in the form of reports on the realization of regional income and expenditure budgets as well as other information related to the problems studied. The results of research and data analysis using quantitative descriptive analysis are used to describe how regional income and expenditure management uses value for money analysis from the economic, efficiency and effectiveness levels of the Bantaeng Regency Government from the 2020-2022 Fiscal Year. Measuring performance in managing the revenue and expenditure budget using value for money analysis concluded that the Bantaeng Regency Government for the 2020 - 2022 budget year had used the economic concept with an average of 90.02%, the efficiency concept with an average of 90.21%, and the concept of effectiveness with an average of 90.92%. Although the three financial performance indicators measured using value for money analysis show relatively good performance, they are still not perfect
Analisis Perlakuan Akuntansi Penerimaan Retribusi Daerah Pada Pendapatan Daerah Tana Toraja Sofia Syaharuddin; Haliah; Andi Kusumawati
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 1 Juni 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i1.3767

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis kesesuaian perlakuan akuntansi penerimaan retribusi daerah pada Badan Pendapatan Daerah Kabupaten Tana Toraja dengan Standar Akuntansi Pemerintahan. Adapun data yang dianalisis menggunakan metode kuantitatif dengan membandingkan Laporan keuangan Penerimaan Retribusi Daerah dengan Standar Akuntansi Pemerintahan (SAP) Yang diterapkan di Kabupaten Tana Toraja., Hasil penelitian menunjukkan bahwa Badan Pendapatan Daerah telah menerima dan memungut pendapatan asli daerah (PAD)  dengan berdasarkan pada Standar Akuntansi Pemerintah (SAP) nomor 26 tahun 2018 yang berlaku di Kabupaten Tana Toraja, akan tetapi terlalu tingginya target retribusi daerah oleh Badan Pendapatan Daerah sehingga mengakibatkan pendapatan yang tereaslisasikan masih minim dan perlu melakukan penyempurnaan jenis retribusi sehingga dapat mencapai target.Kata Kunci : Perlakuan Akuntansi, Penerimaan Retribusi.
Analisis Artikulasi Laporan Keuangan Pemerintah Daerah Kota Palopo Wenny Nadya Asri; Haliah; Andi Kusumawati
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 1 Juni 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i1.3786

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan artikulasi laporan keuangan pemerintah daerah di kota Palopo. Sampel dalam penelitian ini adalah Badan Keuangan dan Aset Daerah (BKAD) kota Palopo. Metode penelitian menggunakan pedekatan dengan penerapan berbasis  akrual. Hasil dari penelitian ini menunjukkan bahwa  Laporan Keuangan Pemerintah Daerah disusun untuk menyediakan informasi yang relevan mengenai posisi keuangan dan seluruh transaksi yang dilakukan dan dirancang dengan tujuan untuk memenuhi kebutuhan informasi secara transparan dari semua kelompok pengguna.
Analisis Perkembangan Bidang Manajemen Strategi Sektor Publik Berbasis Metode Kombinasi Open Knowledge Map Dan Vosviewer Rahmawati Kaco; Andi Kusumawati; Haliah
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 1 Juni 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i1.3829

Abstract

Artikel ini melaporkan tentang kajian penelusuran mengenai perkembangan bidang manajemen strategi di sektor publik dalam 10 tahun terakhir. Sumber data diperoleh dari metadata publikasi jurnal ilmiah dalam rentang tahun 2012 hingga 2022. Kajian ini menggunakan metode penelusuran literature review yang mengkombinasikan aplikasi Open Knowledge Map (OKM) dan Vos Viewer (VV) yang mana data diolah dengan mengikuti prosedur aplikasi yang digunakan kemudian dianalisis. Hasil Kajian ini menyejikan pemetaan dan analisis peluang-peluang riset masa depan terkait manajemen stategi di sektor publik dan bagaimana keterkaitan antar penelitian dalam bentuk state of the art penelitian. OKM digunakan untuk memetakan kluster-kluster managemen strategi di sektor publik, sedangkan VV berperan untuk melihat kluster managemen strategi di sektor publik dengan analisis dan sumber yang berbeda. Berdasarkan hasil analisis, pengembangannya selama sepuluh tahun terakhir ini (2012-2022), fokus penelitian yang dilakukan banyak mengarah kepada maksimalnya kinerja dalam organisasi sehingga tujuan organisasi dapat tercapai dengan efektif dan efisien.
Co-Authors . ., Idayanti A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afdhal Usman, Muhammad Afifah Afrial Ivan Pratama, Muhammad Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alief Fahdal, Muhammad Alimuddin Alimuddin Amalia, Alia Rezki Amalia, Lestari Rezki Nurul Amaliah Liwan, Nadhilah Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia D'Ornay Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Yustika Manrimawagau Bayan Andry Andry ANDRY, ANDRY Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Ashar, Muhammad Asri Usman Asri Usman Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Bungaeja, Nur Afni Dahniyar Daud Damara, Mochamad Rizky Darwin, Khadijah Darwis Said Darwis Said, Darwis Daud, Dahniyar Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatimah Zahra Fifi Selvi Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Fratiwi, Sri Ayu Fuada, Nurul Gunawan Hadi Nasbey Haerial Haerial Haryanto, Surya Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Insirat, Mutahira Nur Intan Febrianti Intani, Fitria Irmawati Irmawati Irwan Hidayat Ibrahim Irwansyah, Naila Syahirah Ismail keri Istianah Jamaluddin Jamaluddin Khaerany, Rizky Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Lombi, Fauziah Devitasari Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Middin, Muslianti Miftahul Jannah Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadila, Nadila Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Hidayah Nur Illiyyien Nur, Hamzah Fansyuri Nurazisah, Andi Fadhilah Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Pratiwi, Nathania Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Raden Mohamad Herdian Bhakti Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Razak, Linda A Regina Eunike Rezki Amanda Ridzal, Nining Asniar Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Said, Darwis Salim, Ryni Ramdhani Sandy, Khairum Nadila Sapa’, Angela Batara Sarah Alifa Sarah Alifa Sengengeng, Indo Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tamang, Nurul Azizah Tikupasang, Medyoto Try Sutriani Usman, Asri Uswatun Hasanah Utami, Aulia Putri Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yudi Akhmad Sadeli Yuliana Yuliana Yulitasari, Yulitasari Yusfi Tsabita Nanda Yusuf Yusuf, Mohammad Amil Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad