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THE APPLICATION OF ACTIVITY BASED COSTING ARE: ELIMINATION IN THE CALCULATION OF COST OF PRODUCTION PT SEMEN TONASA (PERSERO), PANGKEP REGENCY Menne, Firman
Journal of Humanity Vol 1, No 1 (2013)
Publisher : Journal of Humanity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14724/jh.v1i1.6

Abstract

Economic conditions should be viewed as the catalyst for developing the ability to intelligently manage resources so that the people of Indonesia can be out of the condition. Effective management and efficiency is reflected in good planning and good planning requires good information. In order to plan well the utilization of company resources to fold the duplicate spiders, company management requires system information revealed by clearly and precisely the facts relating to the activity. PT Semen Tonasa is a fabrication company doing business in the field of cement industry and produces two types of cement, cement or Portland cement type 1 can (OPC) and Portland cement (PPC) Pazzolan. The benefits that can be gained if the company implemented the system of Activity-Based Costing are: elimination is obtained more accurate information, among others, to improve the quality of decision making. In the ABC product only burdened costs of resources and activities that are used and does not burdened by the cost of the resources and activities. This method causes the cost per unit of a more stable and consistent with the purposes of the imposition of costs to the product result in activity.
THE IMPLEMENTATION OF PSAK 102 FOR MURABAHAH FINANCING; CASE STUDY IN SULSELBAR SYARIAH BANK MAKASSAR Menne, Firman
Journal of Humanity Vol 4, No 1 (2016): February 2016
Publisher : Journal of Humanity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14724/jh.v4i1.52

Abstract

This study aims to know the implementation of Murabahahh financing inSulselbar Syariah Bank Makassar and the conformity of its implementation to PSAKNo. 102. This study used descriptive comporative method to describe and indicatethe condition deeply the implementation of Murabahahh financing in PT BankSulselbar Syariah Makassar. The result of this research indicated that theimplementation of Murabahahh financing in PT Bank Sulselbar Syariah Makassarhas been suitable with PSAK 102 which sale and purchase agreement with the sellingprice of goods at cost plus an agreed profit which the seller must disclose theacquisition cost of the item to the buyer
Analysis of Regional Development Income Budget Towards Efficiency and Effectiveness of Development Budget Government Government Sector South Sulawesi S, Nurhidayanti; Ruslan, Muhlis; Menne, Firman
Indonesian Journal of Business and Management Vol. 1 No. 1 (2018): Indonesian Journal of Business and Management, Desember 2018
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v1i1.24

Abstract

Research location in South Sulawesi Province in 2013-2015. Measurement analysis uses Financial and Value For Money Aspects of efficiency and effectiveness. This study aims to analyze how: (1) the consistency between the Regional Expenditure Revenue Budget and the realization of the education sector development budget management of the South Sulawesi provincial government in terms of financial aspects, (2) the level of efficiency and effectiveness of the allocation of development budget management in the education sector from the Regional Expenditure Budget seen from the realization of the budget, expenditure plans and realization of the education sector expenditure in the South Sulawesi provincial government. The results of this study indicate that: (1) there is consistency between the regional expenditure budget and the realization of the development budget management in the education sector of the government of South Sulawesi Province in terms of financial aspects, (2) governance of the development budget in the education sector allocated from the expenditure budget In terms of budget realization, the expenditure plan and realization of the education sector expenditure in the provincial government of South Sulawesi are said to be efficient with a value of more than 90% and the level of effectiveness by paying attention to the outcome achieved.
PENGARUH KOMPENSASI, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA PUSAT PENGEMBANGAN SUMBER DAYA MANUSIA REGIONAL MAKASSAR Fajar, Auliyah; Remmang, Hasanuddin; Menne, Firman
Indonesian Journal of Business and Management Vol. 2 No. 1 (2019): Indonesian Journal of Business and Management, Desember 2019
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v2i1.174

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompensasi, disiplin kerja dan lingkungan kerja ter-hadap kinerja pegawai pada Pusat Pengembangan Sumber Daya Manusia Regional Makassar. Metode pengambilan sampel menggunakan sampling jenuh (sensus) terhadap seluruh pegawai yang berjumlah 49 orang. Teknik pengumpulan data yang digunakan adalah kuesioner dan teknik analisis data yang digunakan adalah regresi linear berganda dengan SPSS. Hasil penelitian ini menunjukkan bahwa kompensasi berpengaruh positif dan tidak signifikan terhadap kinerja pegawai, disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dan Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai PPSDM Regional Makassar. This study aims to determine and analyze the effect of compensation, work discipline and work environment on employee performance at the Makassar Regional Human Resources Development Center. The sampling method uses saturated sampling (census) of all 49 employees. The data collection technique used was a questionnaire and the data analysis technique used was multiple linear regression with SPSS. The results of this study indicate that compensation has a positive and not significant effect on employee performance, work discipline has a positive and significant effect on employee performance and The work environment has a positive and significant effect on employee performance PPSDM Regional Makassar.
PENGARUH NON PERFORMING LOAN, LOAN DEPOSIT TO RATIO, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL DAN BANK SIZE TERHADAP PROFITABILITAS MELALUI CAPITAL ADEQUACY RATIO Dahlan, Dahlan; Lewangka, Osman; Menne, Firman
Indonesian Journal of Business and Management Vol. 2 No. 2 (2020): Indonesian Journal of Business and Managemen, Juni 2020
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v2i2.458

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh langsung dan tidak langsung Non Performing Loan, Loan to Deposit Ratio, Beban Operasional Pendapatan Operasional dan Bank Size terhadap Profitabilitas melalui Capital Adequacy Ratio pada bank yang terdaftar di BEI periode 2014-2018. Sampel yang digunakan dalam penelitia ini adalah Bank BUMN yang terdiri dari empat Bank dan BUSN Devisa yang terdiri dari 10 Bank. Analisis yang digunakan untuk mengetahui hubungan langsung dan tidak langsung Non Performing Loan, Loan to Deposit Ratio, Beban Operasional Pendapatan Operasional dan Bank Size terhadap Profitabilitas Melalui Capital Adequacy Ratio adalah menggunakan Path Analysis. Berdasarkan hasil penelitian secara parsial Non Performing Loan dan Bank Size tidak terdapat pengaruh secara langsung dan tidak langsung terhadap Profitabilitas. Sedangkan Loan to Deposit Ratio dan Beban Operasional Pendapatan Operasional terdapat pengaruh langsung dan tidak langsung terhadap profitabilitas. Secara simultan dapat dilihat bahwa hasil uji simultan untuk Model 1 diperoleh nilai Fhitung sebesar 229.734 dengan p-value sebesar 0.000 (< 0.05), dan untuk Model 2del 2 diperoleh nilai Fhitung sebesar 11.655 dengan p-value sebesar 0.000 (< 0.05) The purpose of this study is to determine the direct and indirect effects of Non-Performing Loans, Loan to Deposit Ratio, Operational Expenses of Operational Income and Bank Size on the Profitability through Capital Adequacy Ratio on banks listed on the Indonesia Stock Exchange in the period of 2014-2018. The samples used in this research are BUMN Banks consisting of four Banks and Foreign Exchange BUSN consisting of 10 Banks. The analysis used to determine the direct and indirect relationship of Non-Performing Loans, Loan to Deposit Ratio, Operating Expenses of Operational Income and Bank Size to the Profitability through Capital Adequacy Ratio is Path Analysis. Based on the results of the research in partial analysis, Non-Performing Loans and Bank Size have no direct and indirect effect on the profitability. However, Loan to Deposit Ratio and Operational Expenses of Operational Income have a direct and indirect effect on the profitability. Simultaneously, it can be seen that the simultaneous test results for Model 1 obtained Fcount value of 229,734 with p-value of 0,000 (<0.05), and for the 2del 2 Model obtained Fcount value of 11,655 with p-value of 0,000 (<0.05).
PENGARUH PENGETAHUAN, KEMAMPUAN BERPIKIR, ANALISIS TUGAS, PENGALAMAN, TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN OLEH INSPEKTORAT KABUPATEN PINRANG Asriadi, Asriadi; Menne, Firman; Setiawan, Lukman
Indonesian Journal of Business and Management Vol. 3 No. 2 (2021): Indonesian Journal of Business and Management, Juni 2021
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v3i2.647

Abstract

Penelitian ini untuk mengetahui Pengaruh Pengetahuan, Kemampuan Berpikir, Analisis Tugas, Pengalaman, Tekanan Waktu Terhadap Pendeteksian Kecurangan Oleh Inspektorat Kabupaten Pinrang. Analisis yang digunakan adalah analisis regresi linear berganda dengan model uji t dan uji F. Dari hasil pengujian regresi linear berganda diketahui bahwa pengetahuan berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Kemampuan berpikir berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Analisis tugas berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Pengalaman berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Tekanan waktu berpengaruh positif dan signifikan terhadap pendeteksi kecurangan. Hal ini menjadi bukti empiric bahwa indikator-indikator yang digunakan dalam penelitian ini dapat digunakan sebagai alat untuk pendeteksian kecurangan di Inspektorat Kabupaten Pinrang. Dari hasil uji regresi dapat dilihat bahwa variabel pengetahuan, kemampuan berpikir, analisis tugas, pengalaman, tekanan waktu yang lebih kuat mempengaruhi pendeteksian kecurangan oleh Inspektorat Kabupaten Pinrang. This study is to determine the influence of Knowledge, Thinking Skill, Task Analysis, Experience, Time Pressure and Detection of Fraud in the Inspectorate of Pinrang Regency. The analysis used is multiple linear regression analysis with the t-test and F-test models. From the results of multiple linear regression test, it is known that knowledge has a positive and significant effect on fraud detection. Thinking skill has a positive and significant effect on fraud detection. Task analysis has a positive and significant effect on fraud detection. Experience has a positive and significant effect on fraud detection. Time pressure has a positive and significant effect on fraud detection. This is empiric evidence that the indicators used in this study can be used as a tool for detecting fraud in the Inspectorate of Pinrang Regency. From the results of the regression test, it can be seen that the variables of knowledge, thinking skill, task analysis, experience, stronger time pressure affect the detection of fraud in the Inspectorate of Pinrang Regency.
PENGARUH KOMPETENSI, KOMITMEN ORGANISAS DAN INDEPENDENS TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINS SULAWES BARAT Priogandi, Andi Mansahid; Manne, Firman; Abubakar, Herminawati
Indonesian Journal of Business and Management Vol. 3 No. 2 (2021): Indonesian Journal of Business and Management, Juni 2021
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v3i2.648

Abstract

Penelitian in bertujuan untuk mengetahu dan meng-analisis pengaruh kompetensi, komitmen organisas dan independens terhadap kinerja auditor pada Inspektorat Provins Sulawes Barat. Teknik pengumpulan data melalu kuesioner, observasi, wawancara dan telaah dokumen. Sedangkan teknik analisis data yang diguna-kan adalah uj kualitas data, uj asums klasik, analisis regres linear berganda, pengujian hipotesis, dan koefisien determinasi. Berdasarkan hasil analisis maka diperoleh hasil bahwa kompetens mempunya pengaruh yang positif dan signi-fikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Komitmen Organisas mem-punya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Independens mempunya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat.  Hasil peng-ujian serempak maka dapat disimpulkan bahwa kompetensi, komitmen organisasi, dan independens mempunya pengaruh secara serempak atau bersama-sama terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Dar hasil pengujian regres maka diketahu bahwa variabel yang dominan berpengaruh terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat adalah komitmen organisasi. This study aims to determine and analyze the influence of competence, organizational commitment and independence on auditor performance at the Inspectorate of West Sulawes Province. Data were collected through questionnaires, observation, interviews and document reviews. Meanwhile, the data analysis techniques used are data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination. Based on the analysis, the results show that competence has a positive and significant effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. Organizational commitment has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. Independence has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. From the results of simultaneous testing, it can be concluded that competence, organizational commitment, and independence have a simultaneous or joint effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. From the results of regression testing, it is known that the dominant variable affecting the performance of auditors at the Inspectorate Office of West Sulawes Province is organizational commitment.
PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAIDI KANTOR KECAMATAN CENRANA KABUPATEN MAROS Herlinda, Herlinda; Menne, Firman; Suriani, Seri
Indonesian Journal of Business and Management Vol. 3 No. 2 (2021): Indonesian Journal of Business and Management, Juni 2021
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v3i2.652

Abstract

Penelitian ini bertujuan adalah untuk (1) Mengetahui pengaruh lingkungan kerja terhadap kinerja pegawai, (2) Mengetahui pengaruh motivasi kerja terhadap kinerja pegawai, (3) Mengetahui pengaruh disiplin kerja terhadap kinerja pegawai. Penelitian ini dilakukan di kantor Kecamatan Cenrana Kabupaten Maros. Penelitian ini menggunakan data primer dan sekunder, jumlah sampel yaitu 30 orang. Pendekatan kuantitatif merupakan jenis pendekatan dalam penelitian ini dan dianalisis menggunakan metode regresi linear berganda dengan olah data SPSS 21 untuk membuktikan tiga hipotesis. Hasil penelitian ini membuktikan bahwasemua variable bebas secara bersama-sama atau simultan berpengaruh signifikan terhadap variabel terikat yaitu kinerja pegawai. Berdasarkan hasil penelitian ini, diketahui bahwa lingkungan kerja, motivasi kerja dan disiplin kerja berpengaruh signifikan terhadap kinerja pegawai di kantor Kecamatan Cenrana Kabupaten Maros. Diartikansemakin baik suasana dalam lingkungan kerja, serta adanya motivasi kerja dan disiplin kerja tinggi akan memberikan dampak baik bagi pegawai dalam menjalankan tugas dan tanggung jawabnya sehingga akan berpengaruh terhadap kinerja pegawai yang lebih baik. This study aims to (1) determine the influence of work environment on employee performance, (2) determine the influence of work motivation on employee performance, (3) determine the influence of work discipline on employee performance. This research was conducted at the head office of cenrana district, Maros Regency. The data used in this study were primary and secondary data, with the total sample of 30 people. This study used a quantitative approach and analyzed using multiple linear regression analysis with the help of SPSS 21 data processing to prove three hypotheses. The results of this study prove that the independent variables jointly or simultaneously have a significant effect on the dependent variable, employee performance. Based on the results of this study, it is known that the work environment, work motivation and work discipline have a significant effect on employee performance in the Cenrana District Office, Maros Regency. Thus it can be interpreted that the better the atmosphere in the work environment, as well as the existence of work motivation and high work discipline, the more likely this will have a good impact on employees in carrying out their duties and responsibilities so that will also affect their performance.
ANALISIS DETERMINAN KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA (BKPSDM) KABUPATEN JENEPONTO Nur, Muhammad Ichsan M.; Manne, Firman; Suriani, Seri
Indonesian Journal of Business and Management Vol. 4 No. 1 (2021): Indonesian Journal of Business and Management, Desember 2021
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v4i1.1202

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi, pengembangan karier, beban kerja, disiplin kerja terhadap kinerja pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Jeneponto. Metode pengumpulan data melalui observasi, dokumen,  penyebaran kuesioner, serta studi literatur dan teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menemukan bahwa kompetensi mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai khususnya pada BKPSDM Kabupaten Jeneponto, pengembangan karier mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai, beban kerja, mempunyai pengaruh negatif dan signifikan terhadap kinerja pegawai, disiplin kerja  mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai khususnya pada BKPSDM Kabupaten Jeneponto. This research aims to determine and analyze the effect of competence, career development, workload, work discipline on employee performance at the Personnel and Human Resources Development Agency (BKPSDM) Jeneponto Regency. Methods of data collection are through observation, documents, distributing questionnaires, and literature studies and data analysis techniques use multiple linear regression analysis. The results of the study show that competence has a positive and significant impact on employee performance, especially at BKPSDM Jeneponto Regency, career development has a positive and significant impact on employee performance, workload, has a negative and significant impact on employee performance, work discipline, and has a positive and significant impact on employee performance, especially at BKPSDM Jeneponto Regency.
HUBUNGAN GAYA KEPEMIMPINAN TRANFORMASIONAL DAN KOMUNIKASI INTERPERSONAL TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA DI PT MALLOMO Kadir, Muhammad Subhan; Abduh, Thamrin; Manne, Firman
Indonesian Journal of Business and Management Vol. 4 No. 1 (2021): Indonesian Journal of Business and Management, Desember 2021
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v4i1.1205

Abstract

Penelitian ini bertujuan untuk mengkaji, menganalisis dan menginterprestasi Gaya Kepemimpinan Tranformasional dan Komunikasi Interpersonal Terhadap Kinerja Karyawan Melalui Kepuasan Kerja di PT. Mallomo. Penelitian ini bersifat deskriftip analisis dengan menggunakan metode penelitian kuantitatif. Data diperoleh dari PT. Mallomo dan responden (Karyawan PT. Mallomo). Hasil penelitian ini menemukan beberapa faktor yang mempengaruhi kinerja karyawan di PT. Mallomo. Antara lain  gaya kepemimpinan tranformasional, komunikasi interpersonal dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan di PT. Mallomo.Gaya Kepemimpinan Tranformasional berpengaruh positif dan signifikan terhadap kepuasan kerja. Komunikasi Interpersonal terhadap kepuasan kerja berpengaruh positif dan signifikan. Pengaruh kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan di PT. Mallomo. Gaya Kepemimpinan Tranformasional berpengaruh positif dan signifikan terhadap kinerja karyawan melalui kepuasan kerja di PT. Mallomo. Komunikasi Interpersonal berpengaruh positif dan signifikan terhadap kinerja karyawan melalui kepuasan kerja di PT. Mallomo. This study aims to examine, analyze and interpret the Transformational Leadership Style and Interpersonal Communication on Employee Performance through Job Satisfaction at PT. Mallomo. This research is descriptive analysis using quantitative research methods. Data obtained from PT. Mallomo and respondents (Employees of PT. Mallomo). The results of this study found several factors that affect the performance of employees at PT. Mallomo. Among other things, transformational leadership style, interpersonal communication and job satisfaction have a positive and significant impact on employee performance at PT. Mallomo. Transformational Leadership Style has a positive and significant effect on job satisfaction. Interpersonal communication on job satisfaction has a positive and significant effect. The effect of job satisfaction has a positive and significant effect on employee performance at PT. Mallomo. Transformational Leadership Style has a positive and significant effect on employee performance through job satisfaction at PT. Mallomo. Interpersonal Communication has a positive and significant effect on employee performance through job satisfaction at PT. Mallomo.
Co-Authors A. Ashari Jalil Abduh, Thamrin Abduh, Thamrin Abdul Karim Abidin, Hadi Yusran Zaenal Adamsah, Bahtiar Adil Setiawan Ahmad Muchlis Algifahri, La Ode Muhamad Ferdiansyah Ali Wardana, Mohamad Ambari, May Elza Amran Amran Anggi Febrianti Antong Antong Anwar, Dwi Indah Novtanty Aras, Andi Dhiya Salsabila Arfa, Muhammad Akbar Ashary, Ulfirah Mutmainnah Asmena Nasriati Aziz, Muhammad Agung Baharuddin, Sitti Mujahida Bau, Andi Soraya Tenri Cahyono Cahyono Chahyono, Chahyono Eka Andini Erni Indrawati Eviyin, Kang Fajar, Auliyah Fatimatuz Zahra, Fatimatuz Firman, Firman H. Geby, Geby Hadianto, Hadianto Hasanuddin Remmang, Hasanuddin Herlinda Herlinda, Herlinda Herman Herman Herman Herminawati Abubakar, Herminawati Hidayat, Sri Humahera Yanti Husain, Fita Paramitha Inomjon, Qudratov Ismail, Shafinar J, Jusriadi Juliana Juliana Jumarding, Ahmad Kadir, Muhammad Subhan Kurniadi, Ichsan La Ode Hasiara Laming, Ripa Fajarina Lanita Winata, Lanita Malik Malik, Malik Miah Said Muhammad Agung Aziz Muhammad Idris Muhammad Idrus Muhammad Yusuf Muhammad Yusuf Saleh Ningsih, Fahriya Nur Fadhila Amri Nur Indah Astuti Pajar nur, Indrayani Nur, Muhammad Ichsan M. Nur, Rafli Nurhidayanti S. Nurhilalia, Nurhilalia Omasrianto, Omasrianto Osman Lewangka, Osman Paliling, Jilhiyani Pirilya Pappa, Lira Paramban, Ikawati Nensi Pasari, Theresia Ingrit Pratiwi, Dian Irda Prihantoro, Rian Primanthoro, Ramdhan Priogandi, Andi Mansahid Purnawarman, Andi Purwasetiawatik, Titin F. Putri, Indriani Alni Ramli Ramli Rante, Dewi Rosnaini, Andi Ruslan, Muhlis Sabriadi, Sabriadi Sabrin Sabrin, Sabrin Sadam H.I Hasan Said, Miah Saleh, Muh. Yusuf Santoso, Dewi Anggraeni Saputra, Yuniarto Marsal Sating, Waspada Sembiring, Rinawati Setiawan, Adil Setiawan, Lukman Sibali, Alwi Solly Aryza Sopyan Sopyan Sri Anggriany Djalil Suriani, Seri Syamsuddin, Indah Syarifuddin Syarifuddin Tantri, Nyi Ayu Thalib, Tarmizi Thanwain, Thanwain Tohir Mabruri Tri Frida Suryati Tri Mahyuni, Enni Utami, Suci Apriliani Utan, Benediktus Ariadi Lolo Wabula, Sri Wulan wahyuni wahyuni Wahyuni, Izmi Widya Waspada Santing Windasari Windasari, Windasari Yuni Kartika, Yuni Yunus, Muh. Kafrawi Yunus, Muhammad Kafrawi Yusuf, Yulia Yunita Zulkifli Makkawaru