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All Journal Jurnal Akuntansi Multiparadigma Hasanuddin Economics and Business Review Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Owner : Riset dan Jurnal Akuntansi Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen Economy Deposit Journal ( E-DJ) Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) INTEGRITAS : Jurnal Pengabdian Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) JURNAL AKUNTANSI Paulus Journal of Accounting (PJA) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yumary: Jurnal Pengabdian kepada Masyarakat Ekopem: Jurnal Ekonomi Pembangunan International Journal of Educational Research and Social Sciences (IJERSC) AJAR (Asian Journal of Accounting Research) (e-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains Akuntansi'45 Journal of Social Research Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Jurnal Ekonomi Bisnis dan Akuntansi Madani: Jurnal Pengabdian Ilmiah. Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) Amsir Management Journal Islamic Economic and Business Journal International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Edunity: Kajian Ilmu Sosial dan Pendidikan Asian Journal of Management Analytics Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah JURNAL AKUNTANSI DAN BISNIS Borobudur Accounting Review Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Economos : Jurnal Ekonomi dan Bisnis International Journal of Management Research and Economics OIKONOMIA: Journal of Economics and Management Science West Science Accounting and Finance Journal of Management, Economic, and Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JIAR : Journal Of International Accounting Research Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Journal of Advances in Accounting, Economics, and Management International Journal of Sustainable Applied Sciences (IJSAS) Social Sciences Insights Journal International Journal of Economic Research and Financial Accounting Jurnal Akuntansi Sektor Publik Advances In Social Humanities Research Indonesian Journal of Management and Accounting Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Business, Accounting and Management Journal International Journal of Islamic Economics (IJIE) Jurnal Hukum Islam dan Hukum Keluarga International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research International Journal of Humanities, Education, and Social Sciences IPSSJ Bata Ilyas Educational Management Review Journal of Multidisciplinary Academic Business Studies Jurnal Ilmiah Manajemen Dan Kewirausahaan International Journal of Economics and Development Amnesty: Jurnal Riset Perpajakan ABM: International Journal of Administration, Business and Management Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Economics and Digital Business Review
Haliah, Haliah
Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi
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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.
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.
The Effect of Information Technology, Compliance Pressure, and Auditor Experience on Audit Quality Andi Batari Annisa Maknun; Haliah, Haliah; Nirwana, Nirwana
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.v2i4.347

Abstract

This study aims to determine the influence of information technology, compliance pressure, and auditor experience on audit quality at the Palopo City Institution. The source of the data used is primary data because it is obtained directly from the object to be studied by distributing questionnaires. Sampling using census sampling technique, because all members of the population are used as research samples, namely all auditors in the Palopo City Inspectorate. The approach used is a quantitative approach. Data analysis techniques using the help of SPSS (Statistical Package for Social Sciences) and data analysis methods using Multiple Linear Regression Analysis tests. The results of this study show that information technology and auditor experience have a positive and significant effect on audit quality, while compliance pressure has a negative insignificant effect on audit quality.
The Effect of Collecting Advertisement Tax, Restaurant Tax and Parking Tax on Makassar City Original Regional Income (PAD) Arman, Rifqah Zakiyah; Haliah; Nirwana
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 1 (2024): March 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i1.439

Abstract

This research aims to examine how the collection of rec tax, restaurant tax and parking tax influences the efforts of the city of Makassar to increase its regional natural income and the impact of tax collection on efforts to increase regional natural income (PAD). This research uses advertising tax contributions, restaurant tax contributions and parking tax contributions as independent variables. Meanwhile, the dependent variable in this research is local original income. The population in this study is government officials within the Makassar City revenue service. The sample will be selected using a purposive sampling technique. The data analysis method used is multiple linear analysis. The results of the regression test show that collection of advertising tax, restaurant tax and parking tax has a positive effect on increasing local revenue in Makassar City. This means that the higher the advertising tax collected, the greater the regional income will increase.
Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework Tahang, Rahmawansyah Andi; Haliah, Haliah; Nirwana, Nirwana
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10525

Abstract

This study investigates the role of the Government Internal Control System and its points of difference with the revised version of the COSO internal control framework. The Government's Internal Control System is regulated in Government Regulation No. 60 of 2008 concerning the Government's Internal Control System. The Government's Internal Control System aims to provide adequate assurance for the achievement of effectiveness and efficiency in achieving the objectives of implementing State government, reliability of financial reporting, safeguarding State assets, and compliance with laws and regulations. Government Regulation No. 60 of 2008 is an adaptation of the internal control recommended by The Committee of Sponsoring Organizations (COSO) in 1992. In its development, COSO has updated the integrated framework of internal control in 2013. Seventeen principles of internal control were explicitly introduced that should be considered by the government to formulate new regulations related to the Government's Internal Control System. This study highlights the important role of internal control in the management of organizations both in the private sector and in government
Determinasi Kesulitan Keuangan Untuk Perusahaan Manufaktur di Bursa Efek Indonesia Aribah B, Dewanita Nurul; Haliah, Haliah; NIrwana, Nirwana
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 02 (2024): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i02.734

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio, profitabilitas, kepemilikan instutisional dan komite audit terhadap financial distress pada perusahaan manufaktur di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh secara tidak langsung melalui media perantara dari situs resmi (www.idx.co.id) selama periode tahun 2020 dan diperoleh 140 perusahaan yang terdaftar dan memenuhi kriteria dalam penelitian ini. Metode analisis yang digunakan dalam penelitian adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa secara parsial variabel rasio leverage, rasio profitabilitas, kepemilikan institusional berpengaruh dan signifikan terhadap financial distress dan komite audit tidak berpengaruh signifikan terhadap financial distresss. Semakin tinggi tinggi leverage kemungkinan terjadinya financial distress semakin besar. Sebaliknya, semakin besar profitabilitas kemungkinan terjadinya financial distress semakin kecil. Semakin tinggi Kepemilikan institusional kemungkinan terjadinya financial distress semakin kecil. Semakin tinggi komite audit kemungkinan terjadinya financial distress semakin kecil.
PENGARUH AKUNTABILITAS DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA MAKASSAR Utami, Aulia Putri; Haliah, Haliah; Nirwana, Nirwana
Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Vol 2, No 2 (2022): September
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.942 KB) | DOI: 10.35194/arps.v2i2.2639

Abstract

ABSTRAKSeorang auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kualitas audit yang baik. Kualitas audit yang baik dapat dihasilkan jika seorang auditor mampu memperhatikan faktor-faktor yang mempengaruhinya, salah satunya yaitu akuntabilitas dan independensi. Sehingga penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris mengenai pengaruh akuntabilitas dan independensi auditor terhadap kualitas audit. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung di lapangan dengan menyebar kuesioner. Metode analis data yang digunakan yaitu analis regresi linear berganda. Teori yang digunakan dalam penelitian ini adalah teori atribusi. Populasi yang digunakan dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik yang berada di Kota Makassar dengan jumlah sampel sebanyak 34 auditor. Data tersebut kemudian diolah berdasarkan jawaban kuesioner yang memenuhi syarat random sampling. Hasil olah data memperlihatkan bahwa akuntabilitas dan independensi berpengaruh positif terhadap kualitas audit secara simultan. Untuk menghasilkan audit yang berkualitas, maka penting bagi auditor menerapkan akuntabilitas dan independensi agar dapat meningkatkan kepercayaan pengguna laporan keuangan. ABSTRACTAn auditor in carrying out his duties is required to produce good audit quality. Good audit quality can be produced if an auditor is able to pay attention to the factors that influence it, one of which is accountability and independence. So this study aims to determine and obtain empirical evidence regarding the effect of accountability and auditor independence on audit quality. This study uses primary data by conducting direct research in the field by distributing questionnaires. The data analysis method used is multiple linear regression analysis. The theory used in this research is attribution theory. The population in this study were auditors who work at the public accounting firm in Makassar City with a total sample of 34 auditors. Then the data processed based on the answers to the questionnaire which meet the requirements of random sampling. The results of data processing in this study indicate that the accountability and independence of auditors have a positive effect on audit quality simultaneously. To produce a quality audit, it is important for auditors to apply accountability and independence in order to increase the confidence of users of financial statements.
Application of SAK EMKM to MSME Business Actors Alrasyid, Harun; Haliah, Haliah; Kusumawati, Andi
International Journal of Sustainable Applied Sciences Vol. 1 No. 2 (2023): August 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsas.v1i2.239

Abstract

Micro, small and medium enterprises in the city of Palopo are still constrained by the application of financial accounting standards for micro, small and medium entities. If left unchecked, it will complicate the preparation   of financial reports. This study aims to identify and analyze the factors that influence the application of SAK EMKM to MSME business actors in Palopo City. The population and sample for this study were 90 micro, small and medium business actors who met the sample criteria. This type of research data uses primary data in the form of a questionnaire.  Data analysis uses multiple linear regression analysis using Statistical Packages for Social Science (SPSS). The results of the study show that socialization, education level, perceptions and understanding of accounting have a significant and significant effect on the application of SAK EMKM.
INFORMATION SYSTEM AND VILLAGE MANAGEMENT TO IMPROVE THE REGIONAL ECONOMY AND COMMUNITY PRODUCTIVITY Imran, Muhammad Alief Fahdal; Zainuddin, Zahir; Imran, Haliah; Hasan, Hasnawiya; Oemar, Imran
JURNAL TEPAT : Teknologi Terapan untuk Pengabdian Masyarakat Vol 6 No 2 (2023): Let us Collaborate for Community Issues
Publisher : Faculty of Engineering UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/jurnal_tepat.v6i2.441

Abstract

Indonesia is an archipelago with most of its territory in rural areas that have a lot of potential to develop, including its natural potential, cultural potential, and community potential. These potentials can be developed to improve the regional economy and ideal productivity. Of course, infrastructure such as IT and communication facilities and human resources must support this. Ekatiro Village, located in Bontotiro District, Bulukumba Regency, South Sulawesi Province, is one of the villages that has natural and cultural tourism potential that can be improved by utilizing technology. The method used to obtain information on the tourism and cultural potential of Ekatiro Village is a case study and data analysis. Starting from document searches, surveys and interviews of UMKM actors, and documentation of tourist destinations. This document search was carried out together with Ekatiro Village officials and the search for potential tourist destinations was carried out by direct search in the Ekatiro Village area. The results of the discussion showed that there is a lot of potential to improve the regional economy with the use of this village information and management system. Furthermore, the website of Ekatiro Village was created using PHP, Javascript, Laravel, and CSS programming languages. Keywords: Information Systems; Local UMKM; Regional Economy; Tourist Destinations; Utilization of Technology. As well as socialization and training on the use of website information systems so that participants get a lot of convenience in terms of accessing the Ekatiro Village information system. One of the objectives of creating an information and management system for Ekatiro Village is to improve the welfare of the village community, empower partner village communities to be more productive, and apply digital information technology to services and general information on tourism and local UMKM.
Co-Authors . A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afifah Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alia Rezki Amalia Alimuddin Alimuddin Amalia, Lestari Rezki Nurul Amaliah Liwan, Nadhilah Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia D'Ornay Anastasia D'Ornay Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Rafiyadi Eka Saputra Andi Sri Kumala Putri P Mala Andi Yustika Manrimawagau Bayan Andry Andry ANDRY ANDRY ANDRY, ANDRY Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Asri Usman Asri Usman Asriani Hasan Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Said, Darwis Daud, Dahniyar Dian Annisa Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Dwi Kartika Aulya Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatima, Nurul Asda Fatimah Zahra Fauziah Devitasari Lombi Fifi Selvi Fitria Intani Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Gunawan Hadi Nasbey Haerial Haerial Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Indo Sengengeng Insirat, Mutahira Nur Intan Febrianti Irwan Hidayat Ibrahim Ismail keri Istianah Jamaluddin Jamaluddin Kartika Septiary Pratiwi Musa Khadijah Darwin Khaerany, Rizky Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Meilani Intan Pertiwi Middin, Muslianti Miftahul Jannah Mochamad Rizky Damara Mohammad Amil Yusuf Mubdi Dzuwhandy Mubdi Dzuwhandy Muh Alief Fahdal Imran Oemar Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Husni Muhammad Ihlashul’amal Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadhilah Amaliah Liwan Nadila, Nadila Naila Syahirah Irwansyah Nalendra Bhayu Permana Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Afni Bungaeja Nur Hidayah Nur Illiyyien Nur, Hamzah Fansyuri Nurazisah, Andi Fadhilah Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Raden Mohamad Herdian Bhakti Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Razak, Linda A Regina Eunike Rezki Amanda Ridzal, Nining Asniar Rini Susanti and Zainuddin Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Salim, Ryni Ramdhani Sandy, Khairum Nadila Sapa’, Angela Batara Sarah Alifa Sarah Alifa Sharaswati Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Ayu Fratiwi Sri Haryani Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tikupasang, Medyoto Try Sutriani Tsabita Nanda Yusuf, Yusfi Usman, Asri Uswatun Hasanah Utami, Aulia Putri Wafiq Azizah Reski Amaliah Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yohanis Rura Yudi Akhmad Sadeli Yuliana Yuliana Yusuf, Muh. Silmi Kaffa Zaikin, Muhammad