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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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Information Technology Moderates The Effect Of Human Resource Management Audit And Work Motivation On Employee Performance Fifi Selvi; Haliah Haliah; Nirwana Nirwana; Muh Alief Fahdal Imran; Hasnawiyah Hasan
International Journal of Economics, Business and Innovation Research Vol. 2 No. 03 (2023): May, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of human resource management audits and work motivation on employee performance with information technology as a moderating variable. This research is a quantitative study with a qualitative associative approach. This research was conducted at PT Bumi Karsa. This study used a purposive sampling method with a total of 62 respondents. The method of data collection was using a questionnaire which was distributed via via google form. The data used in this study is primary data collected through a questionnaire survey. Data analysis uses multiple regression analysis to determine the effect of human resource management audit and work motivation. While the moderation test uses Moderate Regression Analysis (MRA) or interaction test. The results of this study indicate that the human resource management audit and work motivation have a significant positive effect on employee performance. Information technology can moderate work motivation on employee performance, while information technology cannot moderate human resource management audits on employee performance.
APPLICATION OF VALUE FOR MONEY IN ASSESSING PERFORMANCE IN PUBLIC SECTOR HOSPITALS: A SYSTEMATIC LITERATURE REVIEW Lombi, Fauziah Devitasari; Haliah, Haliah; Nirwana , Nirwana; Fahdal Imran Oemar , Muh Alief
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 1 No 02 (2022): December, Hal : 58-124
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v1i02.12

Abstract

This study aims to critically discuss the application of value for money in assessing performance in public sector hospitals. The public sector hospital is a hospital that serves the community by using the maximum possible service, and of course, the public sector hospital does not pursue profit. Performance appraisal is carried out using a value-for-money application to assess how economical, efficient and effective the performance of the public sector hospital is. The research method used in this study is a Systematic Literature Review that examines the application of value for money in assessing the performance of public sector hospitals. The data analysis in this study collected several keywords and took ten selected journal articles from the last five years. This study implies the application of value for money in assessing the performance of public sector hospitals by measuring the economy, effectiveness, and efficiency. This study's findings can guide public sector hospitals to apply the value for money in assessing the performance of public sector organizations, including public sector hospitals.
Budget Accountability in The Perspective of Habermas Communicative Action Theory Mahdalena, M.; Haliah, H.; Syarifuddin, S.; Said, Darwis
Golden Ratio of Social Science and Education Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.191 KB) | DOI: 10.52970/grsse.v1i2.73

Abstract

Objectively, the purpose of this study is to produce a concept of accountability that is free from domination, which can synergize the accountability of the executive, legislative, and community and is oriented towards the liberation of communication. The expected result of this research is to be able to contribute, both theoretically and practically. The ideas from this research can be used as a reference for other researchers to test empirically with different approaches. Virtually, this research provides an idea for the opening of space for the public to be actively involved in all stages of the public accountability process to give input or criticism in the context of policy-making. To explore social reality as empirical material, the collaboration of several methods in this research was carried out as follows: Observation and interviews. Furthermore, based on the collected data, it will be netted and grouped based on specific categories and codes. Based on the previous description, this study produces a concept of accountability which the author calls triple accountability. Practically in the author's view, this concept is quite effectively implemented. This view adopts Habermas's communicative action theory that communication based rationality effectively overcomes social problems in human life, including government order.
Analysis of Regional Revenue and Expenditure Management Muzzammil Ihza Mahendra; Haliah , Haliah; Andi Kusumawati
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 3 (2023): IJHESS DECEMBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i3.838

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.
The Effect of Sales on Net Profit of Food and Beverage Companies Listed on the Indonesian Stock Exchange Pratiwi, Dwi Dian; Haliah, Haliah; Nirwana, Nirwana
Pancasila International Journal of Applied Social Science Том 2 № 02 (2024): Pancasila International Journal of Applied Social Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v2i02.715

Abstract

This research aims to determine the effect of sales on the net profit of food and beverage companies listed on the IDX. The variables of this research are: (1) Sales as the dependent variable (Y) which is measured by sales taken from sales contained in the profit/loss report, and (2) Net Profit as the independent variable (X). The population in this study is the report financial statements of food and beverage companies listed on the Indonesia Stock Exchange, while the sample in this study is the financial reports of food and beverage companies listed on the Indonesia Stock Exchange which published complete annual reports from 2016-2020 and obtained net profits from 2016-2020 which were taken using purposive sampling technique. Data collection was carried out using documentation techniques. Data analysis was carried out using simple linear regression analysis (t test and coefficient of determination test) using SPSS v 25. Based on the results of simple linear regression analysis, the equation Y = 23.556 + 0.046X was obtained, which means that when sales are zero and do not change, the net profit is equal to 23,556 and for every increase in sales (X) by one unit, the net profit variable (Y) will increase by 0.046. The results of the t test show a sig value <0.05 (000<0.05), which means that the hypothesis is accepted that sales have a positive and significant effect on the net profit of food and beverage companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test (r2) show an r2 value of 0.557 or 55.7%. This means that the magnitude of the influence of the independent variable (sales) on the dependent variable (net profit) is 55.7% while the remaining 44.3% is influenced by other factors outside of this research
Reinventing Government In Fraud Prevention In The Public Sector Nur Illiyyien; Haliah, Haliah; Kusumawati, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2736

Abstract

Fraud is fraud related to the benefits obtained by someone by presenting something that is not in accordance with the truth. This study aims to provide an overview of how the concept of reinventing government plays a role in fraud prevention in the public sector. The method used by the author in analyzing data is qualitative methods and literature studies as a framework for thinking in writing. Bureaucratic reform has an important role in reducing fraud risk by changing the structure, processes, and work culture within government organizations. This reform helps reduce fraud risk through increased transparency, changes in the supervisory system, use of technology, strengthening internal control, training for government officials, protection for whistleblowers, and application of six of the ten principles of reinventing government, namely: 1) Strengthening communities in local government development, 2) Proactive to minimize the occurrence of more complex and developing problems, 3) Creative and innovative to improve community participation in management and development, 4) Have resilience and do not give up easily, so that productivity in the organization can increase, 5) Realizing a visionary bureaucracy that focuses on institutional goals, and 6) Honest, clean and free KKN with links to human resource reform, law and rule reform, supervisory reform, and accountability reform.
Implementation Of Balanced Scorecard In Measuring Employee Performance In The Public Sector Fitriani; Haliah, Haliah; Kusumawati, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2739

Abstract

Balanced scorecard is one approach used to measure the performance of a company's operations, especially in Human Resources. This study aims to find out how effective the Balaced Scorecard method is in public sector companies. As we all know that the Balanced Scorecard is an analytical tool to determine employee performance and has 4 effectiveness, namely customer perspective, learning finance and growth. In this study the method applied is qualitative, while the analytical technique used is descriptive qualitative. The use of the Systematic Literature Review (SLR) method is carried out by reviewing and identifying journals systematically which in each process are reviewed and analyzed to find out how efficient and effective the Balanced Scorecard approach is used as a measurement in an effort to determine the performance of an employee in the scope of the Public Sector. The nature of this study is descriptive analysis, then elaboration / description so as to produce accurate information for future researchers. The results showed that employee training is very effective in measuring a company's performance through the Balaced Scorecard method to improve the realization of the organization's vision and mission.
Value For Money-Based Financial Performance Measurement At The North Toraja Regency Government Tikupasang, Medyoto; Haliah, Haliah; Kusumawati, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.2740

Abstract

Financial performance is one of the most important issues in public sector organizations. Demanding transparency and accountability and supported by technological developments, several public sector organizations/institutions have published their performance reports, including their budget realization reports through their institutional websites. This study aims to determine the ability of the Regional Government of North Toraja Regency in 3 Fields of Government in regulating their budgets. Measurement will be done using Value For Money. This study used a descriptive qualitative approach. This research will measure the performance of the program on the activities carried out by collecting and presenting data on the 2021 North Toraja Regency Government APBD Realization Report in three areas of government, namely the Environment, the Culture and Tourism Office, and Transportation. The analysis will be carried out using the Value For Money method. Data collection is carried out by visiting the website of the Regional Government of North Toraja Regency and downloading the North Toraja Regency Regional Government APBD Realization Report from the site. The results of performance measurements in the activity program at the North Toraja Regency Government in the Field of Environmental Governance, the Culture and Tourism Office, and Transportation in 2021 which are measured using Value For Money can be said to be quite good in terms of economy and efficiency, but still need to improve performance in terms of effectiveness.
LITERATURE REVIEW: ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA ISEBELUM DAN SAAT PANDEMI ICOVID-19 Salim, Ryni Ramdhani; Haliah; Nirwana
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol 1 No 3 (2022): September : Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i3.675

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan pemerintah daerah di Indonesia sebelum dan saat terjadi pandemi Covid-19. metode yang digunakan dalam penelitian ini adalah systematic literature review berdasarkan 10 artikel penelitian dengan topik penilaian kinerja pemerintah daerah sebelum dan saat terjadi pandemi Covid-19. Dari penelitian ini disimpulkan bahwa mayoritas kinerja pemerintah daerah mengalami penurunan. Hal ini disebabkan karena pembatasan kegiatan yang dilakukan saat pandemi Covid-19.
The Effect of Auditor Opinion, Solvency, Company Size and Audit Tenure on Audit Delay Siti Luthfiah Ramadhani; Haliah, Haliah; Kusumawati, Andi
International Journal Of Economics Social And Technology (IJEST) Vol. 2 No. 4 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i4.341

Abstract

This study to test and analyze the effect of auditor opinion, solvency, company size, and audit tenure on audit delay. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research use quantitative methods with multiple linear regression analysis tools. The method of determining the sample using purposive sampling with a total sample of 86 companies during 2017-2021. The results of this study indicate that auditor opinion and company size have a positive effect on audit delay, while solvency and audit tenure have no effect on audit delay.
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