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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business JURNAL EDUCATION AND DEVELOPMENT Jurnal Pendidikan Ekonomi (JURKAMI) Jambura Economic Education Journal Jurnal Audience Dialektika: Jurnal Ekonomi dan Ilmu Sosial RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) EDUTECH : Jurnal Inovasi Pendidikan Berbantuan Teknologi SOCIAL : Jurnal Inovasi Pendidikan IPS STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis DIKSI: Jurnal Kajian Pendidikan dan Sosial JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Education and Counseling Journal Research Review: Jurnal Ilmiah Multidisiplin Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies Jurnal Riset Ekonomi dan Akuntansi Journal of Economic and Business Education Harmoni Pendidikan: Jurnal Ilmu Pendidikan Jurnal Pendidikan Ekonomi dan Bisnis At Turots: Jurnal Pendidikan Islam
Rierind Koniyo
Economic Education Departement, Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH PENERAPAN MEDIA PEMBELAJARAN DIGITAL BERBASIS WORDWALL TERHADAP HASIL BELAJAR SISWA Husain, Ilham; Bumulo, Frahmawati; Sudirman, Sudirman; Mahmud, Melizubaida; Koniyo, Rierind
Jurnal Education and Development Vol 14 No 1 (2026): Vol 14 No 1 Januari 2026
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v14i1.7711

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan media pembelajaran digital berbasis Wordwall terhadap hasil belajar siswa kelas VIII pada mata Pelajaran IPS Terpadu di SMP Negeri 1 Tabongo. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan metode survei. Data yang dikumpulkan terdiri dari data primer yang diperoleh melalui penyebaran kuesioner kepada siswa kelas VIII A dan VIII B, serta data sekunder berupa hasil belajar siswa. Jumlah populasi dalam penelitian ini adalah 40 siswa, yang sekaligus menjadi sampel penelitian melalui teknik total sampling. Teknik pengumpulan data meliputi observasi, wawancara, angket/kuesioner, dan dokumentasi. Analisis data dilakukan dengan menggunakan regresi linier sederhana yang diolah melalui bantuan program SPSS versi 21. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif (t hitung = 5,986 > t tabel = 2,024) dan signifikan (p-value = 0,000 < 0,005) antara penerapan media pembelajaran digital berbasis Wordwall terhadap hasil belajar siswa pada mata pelajaran IPS Terpadu di SMP Negeri 1 Tabongo. Temuan ini diperkuat oleh nilai koefisien determinasi (R Square) sebesar 0,485, yang menyatakan bahwa sebesar 48,5% variabilitas hasil belajar siswa dapat dijelaskan oleh penerapan media pembelajaran digital berbasis Wordwall. Dengan kata lain, semakin baik penerapan media pembelajaran digital berbasis Wordwall, maka semakin tinggi pula hasil belajar siswa dalam mata pelajaran IPS Terpadu. Oleh karena itu, pemanfaatan media pembelajaran digital seperti Wordwall perlu dioptimalkan oleh guru sebagai salah satu strategi untuk meningkatkan efektivitas pembelajaran dan hasil belajar siswa kelas VIII pada mata pelajaran IPS Terpadu. Adapun nilai sisa yang dihasilkan atau dipengaruhi oleh variabel lainnya yang tidak diteliti dalam penelitian ini sebesar 51,5%.
PEMAHAMAN PELAKU USAHA RUMAHAN TERHADAP PENCATATAN AKUNTANSI SEDERHANA: STUDI KUALITATIF PADA UMKM DAN MINUMAN DI KOTA GORONTALO Abdullah, Ibrahim; Halada, Dwi Magfirah; Sengo, Siti Nur Anisa; Yatuna, Indri; Mohehu, Fazri; Koniyo, Rierind
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 3 (2026): JIMB - VOLUME 8 NOMOR 3 JANUARI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v8i3.37126

Abstract

Penelitian ini bertujuan untuk memahami secara mendalam pemahaman pelaku usaha rumahan pada UMKM minuman di Kota Gorontalo terhadap pencatatan akuntansi sederhana. Fokus penelitian meliputi praktik pencatatan, hambatan yang dihadapi, serta pola perilaku pelaku UMKM dalam menerapkan pembukuan sederhana. Menggunakan metode kualitatif melalui wawancara, observasi, dan dokumentasi, penelitian ini melibatkan tiga unit usaha yaitu Warkop Rizky, Pia Mutiara, dan Muawi Food. Hasil penelitian menunjukkan bahwa seluruh pelaku usaha memiliki kesadaran dasar mengenai pentingnya pencatatan akuntansi sederhana dan melakukan pencatatan harian secara manual untuk mencatat pendapatan, biaya bahan baku, dan pengeluaran operasional. Praktik ini membantu mereka dalam memantau arus kas, menjaga keteraturan keuangan, serta mendukung pengambilan keputusan. Namun, pencatatan yang dilakukan masih berada pada tahap dasar, belum sistematis, dan rentan terjadi keterlambatan terutama saat aktivitas usaha meningkat. Hambatan yang ditemukan meliputi rendahnya literasi akuntansi, kebiasaan pencatatan yang tidak konsisten, keterbatasan waktu, serta ketergantungan pada pencatatan manual. Temuan ini menegaskan perlunya pelatihan dan pendampingan bagi pelaku UMKM agar pencatatan akuntansi sederhana dapat diterapkan secara optimal sebagai upaya memperkuat manajemen keuangan dan mendukung keberlanjutan usaha.
KENDALA DAN STRATEGI PELAKU UMKM DALAM MENERAPKAN AKUNTANSI KEUANGAN DI KOTA GORONTALO Mangilo, Rasna; Casmi, Anggung; Polamolo, Nurfatri; Laboro, Marsyanda Delviani; Pautina, Margareta; Mohehu, Fazri; Koniyo, Rierind
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 3 (2026): JIMB - VOLUME 8 NOMOR 3 JANUARI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v8i3.37134

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi keuangan pada dua UMKM di Kota Gorontalo yaitu Sandi Gallery dan Lapak Suka-Suka, dengan fokus pada pola pencatatan, pemanfaatan informasi keuangan, serta kendala yang dihadapi dalam proses pengelolaan keuangan. Hasil penelitian menunjukkan bahwa kedua UMKM masih mengandalkan sistem pencatatan manual yang bersifat sederhana dan belum terstruktur secara optimal. Pada Sandi Gallery, pencatatan keuangan dilakukan melalui jurnal umum menggunakan buku tulis untuk mencatat pemasukan, pengeluaran, serta transaksi operasional lainnya. Meskipun metode ini membantu dalam memantau arus kas harian, kurangnya klasifikasi akun dan minimnya pemahaman akuntansi dasar menyebabkan informasi yang dihasilkan belum sepenuhnya dapat mendukung pengambilan keputusan keuangan secara komprehensif. Selain itu, beban operasional dan keterbatasan waktu membuat proses pencatatan tidak selalu konsisten. Pada Lapak Suka Suka, pencatatan keuangan juga masih bersifat manual dan terbatas pada pencatatan pengeluaran bahan baku serta pemasukan penjualan. Pemilik usaha menghadapi hambatan dalam memisahkan keuangan pribadi dan usaha, menyebabkan ketidaktepatan dalam perhitungan modal dan laba. Tantangan lainnya termasuk keterbatasan waktu akibat fokus pada produksi, pelayanan pelanggan, dan aktivitas operasional lain, sehingga pencatatan keuangan sering tertunda dan tidak lengkap. Kendala literasi akuntansi dan teknologi menjadi faktor penting yang memengaruhi keterbatasan kualitas informasi akuntansi di kedua UMKM tersebut. Temuan penelitian memperlihatkan bahwa meskipun pencatatan manual masih membantu dalam menjalankan usaha, sistem ini menghasilkan data yang fragmentaris sehingga kurang mendukung proses analisis keuangan dan evaluasi usaha jangka panjang. Oleh karena itu, digitalisasi dasar seperti penggunaan spreadsheet (Excel atau Google Sheets) dinilai memiliki potensi besar untuk meningkatkan kualitas pencatatan. Penggunaan aplikasi sederhana memungkinkan klasifikasi akun lebih baik, penyusunan laporan keuangan dasar, serta monitoring arus kas yang lebih akurat tanpa memerlukan investasi besar. Penelitian ini menegaskan pentingnya peningkatan literasi akuntansi melalui pelatihan dasar, pendampingan teknis, dan penyediaan template laporan keuangan yang mudah diterapkan oleh pelaku UMKM. Selain itu, penelitian ini juga memberikan rekomendasi agar pemerintah daerah dan lembaga pendidikan memperkuat program pemberdayaan UMKM berbasis digitalisasi pencatatan keuangan. Dengan peningkatan sistem pencatatan dan pemahaman akuntansi yang lebih kuat, UMKM diharapkan mampu meningkatkan kualitas keputusan finansial, memperkuat struktur usaha, dan beradaptasi lebih baik dalam persaingan bisnis yang semakin berkembang.
PENGARUH FASILITAS BELAJAR TERHADAP MINAT BELAJAR SISWA IPS KELAS VII SMP Ahmad, Mutmaina; Panigoro, Meyko; Koniyo, Rierind; Mahmud, Melizubaida; Polamolo, Cristian
SOCIAL : Jurnal Inovasi Pendidikan IPS Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/social.v6i1.9132

Abstract

This study aims to investigate the influence of learning facilities on students' learning interest in Social Studies (IPS) for seventh-grade students at SMP Negeri 1 Tilongkabila, Bone Bolango Regency. It employs a quantitative approach with a sample of 32 students selected via simple random sampling from a total population of 112 students. The research instrument is a Likert-scale questionnaire validated for validity and reliability. Data analysis utilized simple linear regression with SPSS software support. The findings reveal a very strong relationship between learning facilities and students' learning interest, evidenced by a Pearson correlation coefficient of 0.928. Furthermore, the coefficient of determination (R 2 R 2) of 0.862 indicates that 86.2% of the variation in students' learning interest is influenced by learning facilities, while the remaining 13.8% is attributed to other factors beyond this study. Thus, it can be concluded that better learning facilities lead to higher learning interest among seventh-grade students in Social Studies at SMP Negeri 1 Tilongkabila. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh fasilitas belajar terhadap minat belajar siswa pada mata pelajaran IPS kelas VII di SMP Negeri 1 Tilongkabila Kabupaten Bone Bolango. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 32 siswa yang ditentukan melalui teknik simple random sampling dari total populasi 112 siswa. Instrumen penelitian berupa angket skala Likert yang telah melalui uji validitas dan reliabilitas. Teknik analisis data yang digunakan adalah regresi linear sederhana dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa fasilitas belajar memiliki hubungan yang sangat kuat dengan minat belajar siswa, yang dibuktikan dengan nilai koefisien korelasi (Pearson) sebesar 0,928. Selain itu, nilai koefisien determinasi (R²) sebesar 0,862 mengindikasikan bahwa 86,2% variasi minat belajar siswa dipengaruhi oleh fasilitas belajar, sedangkan 13,8% sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Dengan demikian, dapat disimpulkan bahwa semakin baik fasilitas belajar yang tersedia, semakin tinggi pula minat belajar siswa pada mata pelajaran IPS kelas VII di SMP Negeri 1 Tilongkabila.  
Pengaruh Program Zakat Produktif terhadap Peningkatan Pendapatan Mustahik pada BAZNAS Kota Gorontalo Lilis B Thaib; Agil Bahsoan, Rierind Koniyo, Frahmawati Bumulo, Fatmawaty Damiti
SEIKO : Journal of Management & Business Vol 9, No 2 (2026)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i2.11871

Abstract

This study aims to determine the effect of productive zakat programs on increasing mustahik income at BAZNAS Gorontalo City. The research was motivated by the unstable income experienced by several mustahik despite receiving productive zakat assistance. The productive zakat program implemented by BAZNAS Gorontalo City is carried out through business capital assistance, mentoring, and micro-enterprise development as an effort to empower the community’s economy. This study employed a quantitative approach with an associative research design. The population consisted of 106 mustahik recipients of productive zakat, while the sample included 52 respondents selected using the Slovin formula. Data were collected through questionnaires using a Likert scale. Data analysis techniques included descriptive statistics, validity tests, reliability tests, normality tests, and simple linear regression analysis. The results showed that the productive zakat program had a positive and significant effect on increasing mustahik income at BAZNAS Gorontalo City, with a correlation value of 72.9%. The increase in income was indicated by higher business capital, production, turnover, and number of consumers after receiving productive zakat assistance. Keywords: Productive Zakat; Mustahik Income; Economic Empowerment; BAZNAS.
Kesenjangan Literasi Keuangan Remaja Kota Gorontalo Berdasarkan Status Ekonomi: Miskin, Hampir Miskin, dan Berpenghasilan Tinggi Rierind Koniyo; Juniarti, Gita Juniarti; Fatmawaty Damiti
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i1.4056

Abstract

This descriptive qualitative research analyzed the financial literacy gap among six adolescents in Gorontalo City. They are divided into three groups, namely poor families, families on the verge of poverty, and rich families. This study uses a narrative inquiry approach by looking at the experiences of adolescents and their families in managing finances. The purpose of this study is to show adolescents' practical experience in financial management behavior. This experience became the basis for analyzing adolescent financial literacy in each group. The results of the study show that there are different needs for financial literacy, ranging from the need to survive to efforts to accumulate wealth. Teenagers from poor families tend to implement cost savings and manage money on a daily basis. Meanwhile, teens from wealthy families show a broader understanding, not only managing daily needs, but also starting to learn to plan long-term goals. They are encouraged to set savings targets together in order to realize their dreams and understand the basics of asset management. Groups on the brink of poverty are in the middle and need literacy about financial resilience and the ability to buy goods with the best value. The biggest risk for the wealthy group is impulse buying due to social pressures. Therefore, financial literacy education needs to be differentiated according to the economic conditions of students, ranging from survival to investment and insurance.
Pengaruh Program Bantuan Pangan Non Tunai (BPNT) terhadap Kesejahteraan Keluarga Miskin Putri Regina C. Da’ada; Roy Hasiru; Rierind Koniyo; Melizubaida Mahmud; Yulianti Toralawe
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 1 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Februari 2026 - Juli 2026)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i1.336

Abstract

This study is motivated by the disparity in welfare outcomes and the level of dependency among beneficiaries, where most Beneficiary Families (KPM) of the Non-Cash Food Assistance (BPNT) program in Biontong Village still experience relatively low income levels and high dependency on the program. This indicates that BPNT has not yet provided a significant and sustainable impact on improving the welfare and independence of poor households. The objective of this study is to analyze the effect of the BPNT program on the welfare of poor families in Biontong Village, Bolangitang Timur District, North Bolaang Mongondow Regency. This research employs a quantitative approach using questionnaires as the primary data collection method. The sample consists of 72 respondents who are BPNT beneficiaries, and the data are analyzed using simple linear regression. The results reveal a positive and significant effect of BPNT on the welfare of poor families. This is evidenced by a significance value of 0.000 < 0.05 and a t-value of 4.614 exceeding the t-table value of 1.667, indicating that the alternative hypothesis is accepted. These findings suggest that BPNT contributes to welfare improvement, although it has not fully reduced long-term dependency.
Pengaruh Kebijakan Kepada Desa terhadap Pengembangan UMKM di Desa Hulawa Kecamatan Telaga Kabupaten Gorontalo Nur Mutiya K. Tamu; Roy Hasiru; Cristian Polamolo; Melizubaida Mahmud; Rierind Koniyo
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 1 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Februari 2026 - Juli 2026)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i1.338

Abstract

This study aims to analyze the effect of village head policies on the development of Micro, Small, and Medium Enterprises (MSMEs) in Hulawa Village, Telaga District, Gorontalo Regency. MSMEs play a strategic role in enhancing the rural economy; therefore, support from village government policies is a crucial factor in promoting business growth and sustainability. This research employed a quantitative approach using simple linear regression analysis. The population of this study also served as the sample, consisting of 49 MSME actors in Hulawa Village. Data were collected through questionnaires developed based on indicators of village head policies and MSME development. The data were analyzed using t-tests and the coefficient of determination (R²). The results indicate that village head policies have a significant effect on MSME development, as evidenced by a significance value of 0.016 (<0.05). The coefficient of determination of 11.8% shows that village head policies contribute 11.8% to MSME development, while the remaining 88.2% is influenced by other factors beyond the scope of this study. It can be concluded that village head policies play a role in encouraging MSME development; however, additional supporting factors are needed to achieve more optimal outcomes.
PENGARUH VARIASI MENGAJAR GURU TERHADAP MOTIVASI BELAJAR SISWA PADA MATA PELAJARAN EKONOMI KELAS X DI SMA NEGERI 1 BONE KECAMATAN BONE KABUPATEN BONE BOLANGO Yeliyanti Pasune; Sudirman Sudirman; Maya Novrita Dama; Abdulrahim Maruwae; Rierind Koniyo
Consilium: Education and Counseling Journal Vol 6 No 2 (2026): Edisi Agustus
Publisher : Biro 3 Kemahasiswaan dan Kerjasama Universitas Abduracman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/consilium.v6i2.8478

Abstract

The study aims to determine the magnitude of the influence of teacher teaching variations on student learning motivation in the Economics subject for Grade X at SMA Negeri 1 Bone, Bone Subdistrict, Bone Bolango Regency. This study employed a quantitative approach with simple linear regression. The study population consisted of 126 students. The data collection technique used in this study was the distribution of questionnaires to 33 respondents, while the data analysis techniques included normality tests, simple linear regression tests, t-tests (analysis of variance), and coefficient of determination tests. The results of this study show that there is a positive influence of teacher teaching variations on student learning motivation, in which 66.5% of the variability in the Student Learning Motivation variable in Economics subject for Grade X at SMA Negeri 1 Bone, Bone Subdistrict, Bone Bolango Regency, can be explained by the Teacher Teaching Variations variable, while the remaining 33.5% is influenced by other variables not examined in this study.
PENGARUH MODEL PEMBELAJARAN TEAMS GAMES TOURNAMENT (TGT) BERBANTUAN MEDIA GAME EDUKASI TERHADAP MINAT BELAJAR IPS SISWA SMP NEGERI 2 TELAGA Elsa Hasan; Agil Bahsoan; Abdulrahim Maruwae; Ardiansyah Ardiansyah; Rierind Koniyo
Consilium: Education and Counseling Journal Vol 6 No 2 (2026): Edisi Agustus
Publisher : Biro 3 Kemahasiswaan dan Kerjasama Universitas Abduracman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/consilium.v6i2.8492

Abstract

Low student interest in social studies due to monotonous learning backgrounds this study. This study aims to analyze the effect of implementing the Teams Games Tournament (TGT) cooperative learning model assisted by educational game media (Canva and Quizizz) on students' social studies learning interest at SMP Negeri 2 Telaga. A quantitative quasi-experimental method with a Nonequivalent Control Group Design was applied to all eighth-grade students, using class VIII-1 (experimental) and class VIII-2 (control) selected via purposive sampling. Data were collected through learning interest questionnaires and observation sheets. Data analysis involved prerequisite tests and hypothesis testing via the Paired Sample T-Test using SPSS. The normality test indicated normally distributed data (pre-test significance 0.914; post-test 0.210) and the homogeneity test confirmed homogeneous variance (significance 0.075). Descriptively, the average learning interest score in the experimental class increased by 26.92 points (from 86.41 to 113.33). The Paired Sample T-Test yielded a Sig. (2-tailed) value of 0.000 < 0.05, rejecting and accepting . The main conclusion proves that the implementation of the TGT cooperative learning model assisted by educational game media has a positive and significant effect on students' social studies learning interest at SMP Negeri 2 Telaga.
Co-Authors Abdullah, Ibrahim Abdulrahim Maruwae Agil Bahsoan Ahmad, Mutmaina Ajis, Pendi Ali, Fatria N. Ardiansyah ARDIANSYAH ARDIANSYAH Bumulo, Frahmawati Casmi, Anggung Cristian Polamolo Elsa Hasan Fatmawaty Damiti Fatmawaty Damiti Fatmawaty Damiti Fatmawaty Damity Febriyanto Mahmud Giasi, Devita Halada, Dwi Magfirah Husain, Ilham Juliyanti Ibrahim Juniarti, Gita Juniarti, Gita Juniarti Laboro, Marsyanda Delviani Lamusu, Fadhilah Lilis B Thaib Lipuo, Sri Debi Yanti Mahiro Sholeha Niu Malatani, Rosita Mangilo, Rasna Maruwae, Abdulrahim Maya Novrita Dama Melizubaida Mahmud Meyko Panigoro Mohamad Reza Mahmud Mohehu, Fazri Nadia Putri Randio Nelviana Djambar Nopo, Rini Nur Mutiya K. Tamu Nurrahmaniya Kadir Pautina, Margareta Pebriyanti Habibu Podungge, Rahmawati Polamolo, Nurfatri Putri Regina C. Da’ada Radia Hafid Raflin Hinelo Ratna Ahmad Rismawati Arifin Roy Hasiru Roy Hasiru Sengo, Siti Nur Anisa Serly Monalisa Abudi Shafira Azahra Maindoka Sri Delviyanti Yusuf Sri Endang Saleh Sriwanda Bouato sudirman sudirman Sudirman Sudirman Suleman, Srimulyani Usman Moonti Winda Mahmud Yatuna, Indri Yeliyanti Pasune Yulianti Toralawe