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All Journal Jurnal Akuntansi Multiparadigma Hasanuddin Economics and Business Review Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Owner : Riset dan Jurnal Akuntansi Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen Economy Deposit Journal ( E-DJ) Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) INTEGRITAS : Jurnal Pengabdian Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) JURNAL AKUNTANSI Paulus Journal of Accounting (PJA) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Ekopem: Jurnal Ekonomi Pembangunan International Journal of Educational Research and Social Sciences (IJERSC) AJAR (Asian Journal of Accounting Research) (e-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains Akuntansi'45 Journal of Social Research Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Jurnal Ekonomi Bisnis dan Akuntansi Madani: Jurnal Pengabdian Ilmiah. Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) Amsir Management Journal Islamic Economic and Business Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Edunity: Kajian Ilmu Sosial dan Pendidikan Asian Journal of Management Analytics Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah JURNAL AKUNTANSI DAN BISNIS Borobudur Accounting Review Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Economos : Jurnal Ekonomi dan Bisnis International Journal of Management Research and Economics OIKONOMIA: Journal of Economics and Management Science West Science Accounting and Finance Journal of Management, Economic, and Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JIAR : Journal Of International Accounting Research Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Journal of Advances in Accounting, Economics, and Management International Journal of Sustainable Applied Sciences (IJSAS) Social Sciences Insights Journal International Journal of Economic Research and Financial Accounting Jurnal Akuntansi Sektor Publik Advances In Social Humanities Research IJMA Accounting Studies and Tax Journal Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Business, Accounting and Management Journal Advances in Management & Financial Reporting International Journal of Islamic Economics (IJIE) Jurnal Hukum Islam dan Hukum Keluarga International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research International Journal of Humanities, Education, and Social Sciences IPSSJ Bata Ilyas Educational Management Review Journal of Multidisciplinary Academic Business Studies Jurnal Ilmiah Manajemen Dan Kewirausahaan Amnesty: Jurnal Riset Perpajakan ABM: International Journal of Administration, Business and Management
Haliah, Haliah
Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi
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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.
Mengungkap Penggunaan, Pelaporan, dan Akuntabilitas Alokasi Dana Desa Fuada, Nurul; Haliah; Nirwana; Syamsuddin; Kusumawati, Andi
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11296

Abstract

This study delves into the utilization, reporting, and accountability of Village Fund Allocation in Panciro Village. Adopting a phenomenological approach, data were collected through budget realization reports and interviews with village officials. The results reveal that Panciro Village adheres sufficiently to financial management protocols, as evidenced by proper documentation in the cash book and timely submission of reports to higher authorities. However, while current accountability mechanisms are functional, the abstract lacks an in-depth exploration of the specific strategies employed and the challenges faced in ensuring transparency and preventing fund misappropriation. Moreover, the abstract would benefit from contextualizing the findings through comparative analysis with neighboring villages or national standards. Additionally, future research could involve longitudinal studies to evaluate the sustainability of the implemented accountability measures and their long-term impact on village development.
Implementasi Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan Darwin, Khadijah; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11297

Abstract

This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size). Simple regression analysis revealed a significant positive correlation between adherence to governmental accounting standards and the quality of financial reports. Specifically, the findings indicate that (provide specific statistical findings, e.g., coefficients, p-values). Adherence to standardized accounting practices enhances financial report quality, with approximately 35.1% of the variance in regional financial reporting quality attributable to these standards. This underscores the crucial role of regulatory frameworks in improving financial transparency and accountability within governmental entities. This research contributes to public sector accounting discourse by elucidating the relationship between accounting regulations and financial reporting quality, offering valuable insights for policymakers, practitioners, and scholars focused on effective financial management and governance.
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.
IMPLEMENTATION OF SISTEM INFORMASI LOCAL GOVERNMENT (SIPD) IN THE PROCESS OF FINANCIAL ADMINISTRATION Anggreani, Anne Kurry; Haliah, Haliah; Kusumawati, Andi
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).912-923

Abstract

Law no. 23 of 2014 article 391 states that Local Governments are required to provide Local Government Information. Referring to the Law, the Ministry of Home Affairs issued Permendagri Number 70 of 2019 specifically discussing Regional Government Information System (SIPD). SIPD is an information system designed to manage matters relating to Regional Development Information, Regional Financial Information, and other interconnected Regional Government Information to be utilized in the implementation of regional development. This study aims to analyze the implementation of the use of SIPD in various local government agencies. The method used in this research is literature review by collecting various literature with non-print sources in the form of e-journals and e-books. The results found that since 2024, the use of SIPD has been required in all regional apparatus organizations. However, the utilization of SIPD at the local government level is still not going well. SIPD still has several shortcomings that hinder the effectiveness of local government performance. Through this article, we will discuss how the implementation of SIPD, what are the obstacles found, and the solutions that can be provided.
Determinants of the Value Regional Government Financial Information Reports Ridzal, Nining Asniar; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 1 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i1.7743

Abstract

The purpose of this study is to directly demonstrate the factors influencing the financial report data value from local governments. The 32 regional apparatus organizations of the Baubau City government are the subjects of this study. 128 people participated in this study, including the financial treasurer, head of finance, secretary, and head of OPD. Questionnaires were employed in this study in order to gather data. The questionnaire in this study is measured using a Likert scale. Multiple linear regression analysis is the type of data analysis that was performed using the SPSS data processing software. This study employs quantitative methods. This research finds that the implementation of government accounting standards partially influences the value of financial report information. The information value of financial reports is influenced by the competence of human resources and how well the local government information system runs. Simultaneously, government accounting regulations, the quality of human resources, and local government information systems influence the information value of financial reports . . The implication of this research is that this research can fill gaps and provide useful information for local governments in increasing the value of financial report information
Determinants of Students' Interest in Pursuing a Career: The Role of Financial Rewards as a Moderating Variable Zaikin, Muhammad; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.7763

Abstract

Public accountants are very important to increase the credibility and transparency of financial information. This study was conducted to analyze the impact of professional recognition and labor market considerations on student interest in a career as an accountant with financial rewards as moderation. The population of this study amounted to 220 active accounting students class of 2021 at Halu Oleo University. Using purposive sampling technique, obtained 205 people as research samples. The results of the analysis found that professional recognition and labor market considerations affect students' interest in a career as an accountant. As a moderator, financial rewards can strengthen the influence of professional recognition and labor market considerations on student interest in a career as an accountant.
Lempu Culture on Mandatory Compliance Taxes During the Covid'19 Pandemic Daud, Dahniyar; Haliah, Haliah; Kusumawati, Andi; Rasyid, Syarifuddin
International Journal of Halal System and Sustainability https://jurnal.narotama.ac.id/https://www.spb.gba.gov.ar/campus/https://conference.trunojoyo.ac.id/https://ojs.ucp.edu.ar/https://libros.cimsur.unam.mx/https://ojs.stikesmucis.ac.id/http://medi Vol 3, No 2 (2023)
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/injhss.v3i2.279

Abstract

Taxes are one of the largest sources of state revenue in almost all countries, but the level of tax compliance is still relatively low, including in Indonesia. Tax compliance can be defined as a condition where the Taxpayer fulfills all tax obligations and doing the taxation rights. Before the new normal during the covid'19 Pandemic, the level of compliance was studied by many researchers with various results and variables. This study tries to look at the level of tax compliance during the covid'19 pandemic by raising the lempu culture variable as local wisdom. Does the lempu culture affect taxpayer compliance during the covid'19 pandemic in the Makassar. This study explores the role of lempu culture on taxpayer compliance during the covid'19 pandemic in Makassar. This study uses quantitative data, the data that obtained in the form of numbers from the results of questionnaires and data that published by official institutions, internet and the other relevant data that needs by researcher. The population in this study were all registered taxpayers at Pratama Tax Service Office of Makassar. And the sample research used purposive sampling method with the type of sample selection based on sampling considerations. The data analysis technique used in this research is Linear Regression. The lempu culture in the Bugis Makassar society which is related to taxpayers is explained that lempu is one of the attitudes of taxpayers to comply with tax regulations without influence of other people or the tax authorities (fiscus) as a form of self-assessment system. This research was conducted during the covid'19 pandemic, its various social restrictions are imposed by the government. And from the results of collected questionnaires that has been processed are 40 respondents, it showed that the lempu culture had a positive effect on taxpayer compliance during the covid'19 pandemic. When this honesty is fulfilled by the taxpayer, in reporting the tax payable, the taxpayer will try to calculate, pay, and report the tax honestly in accordance with the actual conditions. Lempu (honesty) of taxpayers has a positive effect on the level of individual taxpayers compliance during the Covid-19 Pandemic, it means if the lempu (honesty) of taxpayers is high, the level of tax payers compliance to calculate, pay and report taxes will increase as well.
Co-Authors . ., Idayanti A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afifah Afrial Ivan Pratama, Muhammad Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alief Fahdal, Muhammad Alimuddin Alimuddin Amalia, Alia Rezki Amalia, Lestari Rezki Nurul Amaliah Liwan, Nadhilah Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia D'Ornay Anastasia D'Ornay Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Yustika Manrimawagau Bayan Andry Andry ANDRY, ANDRY Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Ashar, Muhammad Asri Usman Asri Usman Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Dahniyar Daud Darmawati Darmawati Darmawati Darwin, Khadijah Darwis Said, Darwis Daud, Dahniyar Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatima, Nurul Asda Fatimah Zahra Fifi Selvi Fitria Intani Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Fratiwi, Sri Ayu Fuada, Nurul Gunawan Hadi Nasbey Haerial Haerial Haryanto, Surya Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Indo Sengengeng Insirat, Mutahira Nur Intan Febrianti Irmawati Irmawati Irwan Hidayat Ibrahim Irwansyah, Naila Syahirah Ismail keri Istianah Jamaluddin Jamaluddin Khaerany, Rizky Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Lombi, Fauziah Devitasari Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Middin, Muslianti Miftahul Jannah Mochamad Rizky Damara Mubdi Dzuwhandy Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadila, Nadila Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Afni Bungaeja Nur Hidayah Nur Illiyyien Nur, Hamzah Fansyuri Nurazisah, Andi Fadhilah Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Pratiwi, Nathania Putri P, Andi Sri Kumala Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Raden Mohamad Herdian Bhakti Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Razak, Linda A Regina Eunike Rezki Amanda Ridzal, Nining Asniar Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Salim, Ryni Ramdhani Sandy, Khairum Nadila Sapa’, Angela Batara Sarah Alifa Sarah Alifa Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Haryani Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tamang, Nurul Azizah Tikupasang, Medyoto Try Sutriani Tsabita Nanda Yusuf, Yusfi Usman, Asri Uswatun Hasanah Utami, Aulia Putri Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yudi Akhmad Sadeli Yuliana Yuliana Yulitasari, Yulitasari Yusuf, Mohammad Amil Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad