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PENGARUH INTERAKSI EDUKATIF TERHADAP MOTIVASI BELAJAR SISWA KELAS XI PROGRAM KEAHLIAN AKUNTANSI DI SMK NEGERI 7 MAKASSAR Supriadi, Novi; Tikollah, M. Ridwan; Sahade, Sahade
Jurnal Konseling Pendidikan Islam Vol. 4 No. 2 (2023): Jurnal Konseling Pendidikan Islam
Publisher : LP2M IAI Al-Khairat Pamekasan

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh interaksi edukatif terhadap motivasi belajar siswa kelas XI Program Keahlian Akuntansi di SMK Negeri 7 Makassar. Variabel dalam penelitian ini adalah interaksi edukatif sebagai variabel bebas dan motivasi belajar sebagai variabel terikat. Populasinya adalah seluruh siswa kelas XI Program Keahlian Akuntansi di SMK Negeri 7 Makassar yang berjumlah 85 siswa. Teknik sampling yang digunakan adalah sampling jenuh, yaitu sampel dari keseluruhan populasi dengan sampel sebanyak 85 orang siswa. Teknik pengumpulan data yang digunakan adalah angket. Teknik analisis data yang digunakan adalah analisis deskriptif persentase, uji instrumen yang terdiri atas uji validitas dan uji reliabilitas, uji hipotesis yang terdiri atas analisis regresi linear sederhana, uji t, dan koefisien determinasi dengan menggunakan SPSS versi 25 for windows. Berdasarkan hasil analisis data yang telah dilakukan maka diperoleh model persamaan regresi linear sederhana Y=2,872+0,769X yang berarti tiap penambahan 1 nilai interaksi edukaitf, maka nilai motivasi belajar mengalami kenaikan 0,769. Sementara dari hasil analisis uji-t diperoleh nilai signifikan 0,000<0,05 yang berarti interaksi edukatif berpengaruh signifikan terhadap motivasi belajar, dengan demikian hipotesis diterima. Dari hasil analisis koefisien determinasi (r2) diperoleh nilai r2 = 21,6% yang berarti interaksi edukatif memiliki pengaruh terhadap motivasi belajar sebesar 21,6% dan sisanya 78,4% dipengaruhi oleh faktor lain.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Mutmainnah, Andi; Sahade, Sahade; Idrus, Mukhammad
Jurnal Sistem Informasi Akuntansi Vol 5 No 1 (2024)
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v5i1.2430

Abstract

This study aims to analyze the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange for 2018-2021 as measured by the Financial Ratios of Liquidity, Solvency, and Profitability. The variable of this research is Financial Performance. The population of this study is all transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, totaling 31 companies. At the same time, the sample in this study was 6 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) which were taken using the Purposive Sampling technique. Data collection was carried out using the documentation technique. The data analysis method used is qualitative, using financial ratio numbers. The results of this study indicate that Financial Performance as measured using (1) Liquidity ratios measured by the current ratio of the average company has increased, the highest and meets industry ratio standards is the company BIRD (242%). (2) Solvency ratio measured by debt to asset ratio on average has increased and decreased, the lowest and meets the industry ratio standard is BIRD company (22%). (3) Profitability ratio measured by net profit margin on average has increased and decreased, the highest and meets the industry ratio standard is BLTA company (30%).
ANALYSIS OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION AT VILLAGE-OWNED ENTERPRISES Rismawati, Mayada; Dunakhir, Samirah; Sahade, Sahade
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34780

Abstract

This research aimed to analyze the implementation of accounting information systems in Village-Owned Enterprises of Bisaea in Lasalimu Village, Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi. The variables of this research are the Accounting Information System in Village-Owned Enterprises. The population of this research is all data and documents related to the information system used by the Village-Owned Enterprises of Bisaea in Lasalimu Village, South Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi, and the sample is all data and documents related to the accounting information system used by the Village-Owned Enterprises of Bisaea in Lasalimu Village, South Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi for the year 2022. The data were collected by conducted using documentation. The data obtained were analyzed using a qualitative description. The results of this research suggest that in using the implementation of the accounting information system at Village-Owned Enterprises, Bisaea still applies manual recording; this is supported by the five components of the accounting information system, namely the user/person who operates the system, procedures and instructions, data, software, and internal controls for security measurements. As a result of the lack of employees, there are task traps on the part of the treasurer, secretary, recorder, and collector, which results in not working optimally; the solution must be to add employees according to their expertise in the field they are controlled so as not to cause task traps.
ANALISIS KELAYAKAN FINANSIALUSAHA TANI KOPI ARABIKA DI DESA MASOSO KECAMATAN BAMBANG KABUPATEN MAMASA Pratama, Irwan; Idrus, Mukhammad; Sahade, Sahade
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.449

Abstract

This study aims to determine the Financial Feasibility of Arabica Coffee Farming Business in Masoso Village, Bambang District, Mamasa Regency. This research is an analysis of financial feasibility as a single variable. The source of data in this study is data collected through interviews and documentation studies. Based on the type of data needed, in this study, the participants were coffee farmers in Masoso Village. Data collection was carried out using documentation and interview techniques. Data analysis is carried out by quantative descriptive analysis. The data analysis used is Usaahatani Cost (fixed costs and variable costs), and calculates the total production and income of farmers. Then calculate the difference between revenue and cost, then a financial feasibility analysis is carried out to find out whether the farming business is feasible or not, namely B/C ratio, R/C ratio and L/R. The results of this study show that the characteristics of coffee farmers such as gender (male and female), age of coffee farmers are said to be productive, education level of formal and non-formal coffee farmers,  the number of dependents of family members is at most 1 person, the land area of arabica coffee farmers is at most 9 people with an area of 0.5-1 Ha and for the status of coffee land ownership, which is their own. The results of the financial feasibility of arabica coffee farming R/C Ratio of 4,03, B/C of 3,03 can be said to be feasible, the resulting production profit of Rp 5.204.034 is said to be feasible, because it makes a profit
ANALISIS SISTEM DAN PROSEDUR AKUNTANSI PENGELUARAN KAS UANG PERSEDIAAN PADA DINAS KESEHATAN KABUPATEN SIDENRENG RAPPANG Maghfirah, Annesa Tasya; Sahade, Sahade; Anwar, Azwar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.595

Abstract

This research aims to analyze the conformity of the accounting system and procedures for cash disbursement of supplies with the Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020 at the Sidenreng Rappang District Health Service.The focus of this research is to analyze the systems and procedures for disbursing cash supplies at the Sidenreng Rappang District Health Service to see whether they comply with the applicable regulations set out in Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020. The data collection techniques used are observation, interviews and documentation. The data analysis technique used in this research is descriptive qualitative. The results of this research show that the implementation of the accounting system and procedures for cash disbursement of supplies at the Sidenreng Rappang District Health Service is in accordance with Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The implementation of cash disbursements has been supported by related documents, namely Fund Provision Letter (SPD), Payment Request Letter (SPP), Payment Order (SPM), Fund Disbursement Order (SP2D), and Accountability Letter (SPJ).
Analisis Penentuan Harga Pokok Produksi Produk Beras dengan Menggunakan Metode Full Costing pada PT. Aldi Tana Walie Parenrengi. M; Sahade Sahade
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1609

Abstract

This study aims to find out the comparison between the determination of the cost of production of the full costing method and the method of determining the cost of production used by companies. The variable in this study is the cost of production using the full costing method. The population in this study is data on the calculation of the cost of production at PT. Aldi Tana Walie in 2022, while the sample in this study is data on the cost of raw materials, direct labor and factory overhead of PT. Aldi Tana Walie in 2022 which was taken with a purposive sampling technique. Data collection is used by observation and documentation techniques. Data analysis was carried out by qualitative data analysis using a descriptive approach. The results of the study show that there is a difference in the results of the calculation of the cost of production according to the company with the full costing method. The results of the study show that there is a difference in the results of calculating the cost of production according to the company with the full costing method. The cost of production according to the company's method which only calculates direct costs and indirect costs of IDR 366,236,000 while the calculation uses the full costing method of IDR 382,980,992. The difference in the amount of cost of production is because the company has not applied the full costing method in determining its cost of production so that the company is still not suitable in classifying production costs
Produksi Jagung Pipil Berkelanjutan Bagi Masyarakat Kelompok Tani Nyompa, Sukri; Rauf, Bakhrani A.; Sahade, Sahade; Nusri, Andi Zulkifli; Sandi, Sandi; Nasrul, Nasrul
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2024): Edisi November 2024
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v6i1.265

Abstract

Pertanian memainkan peran krusial dalam memenuhi kebutuhan pangan masyarakat, dengan jagung sebagai komoditas utama kedua setelah padi di Indonesia. Jagung tidak hanya memenuhi kebutuhan pangan, tetapi juga berfungsi sebagai bahan pakan dan industri. Di Provinsi Sulawesi Selatan, yang dikenal sebagai lumbung pangan timur Indonesia, jagung menjadi komoditas unggulan, terutama di Kabupaten Soppeng. Kegiatan pengabdian masyarakat bertujuan untuk meningkatkan produksi jagung melalui penyuluhan dan pelatihan. Program ini melibatkan penyuluhan teori tentang alat pemipil jagung, pelatihan praktis penggunaan alat tersebut, dan strategi pemasaran produk. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan petani mengenai penggunaan dan pemeliharaan alat pemipil, serta teknik pemasaran yang efektif. Penggunaan teknologi pemipilan modern diharapkan dapat meningkatkan efisiensi, mengurangi kerusakan biji, dan memperbaiki kualitas hasil panen. Pelatihan pemasaran juga memperluas jangkauan pasar dan meningkatkan daya saing produk. Dengan demikian, kegiatan ini diharapkan dapat meningkatkan produktivitas, kesejahteraan petani, dan memberikan kontribusi signifikan terhadap sektor pertanian serta ekonomi lokal.
Pemanfaatan Asesmen Pembelajaran Bagi Guru SMKN 1 Tinambung Nuraisyiah, Nuraisyiah; Sahade, Sahade; Hasyim, Sitti Hajerah; Majiding, Nurul Chalisa; Harianto, Dedi
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2024:PROSIDING EDISI 2
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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

Abstract

Mitra Program Kemitraan Masyarakat (PKM) ini adalah SMK Negeri 1 Tinambung. Masalah yang dihadapi adalah: (1) mitra kurang memahami asesmen pembelajaran, (2) mitra kurang memahami bagaimana menggunakan data asesmen untuk meningkatkan pembelajaran. Metode yang digunakan adalah: ceramah, tanya jawab, simulasi dan praktek. Hasil yang dicapai adalah (1) mitra memahami asesmen pembelajaran, (2) memiliki pengetahuan dalam memanfatkan data asesmen dalam meningkatkan hasil pembelajaran. Peserta kegiatan sangat terbantu dengan adanya kegiatan ini karena peserta mendapatkan tambahan pengetahuan pemanfaatan asesmen dalam pembelajaran.
THE INFLUENCE OF THE SCHOOL ENVIRONMENT ON ACCOUNTING LEARNING OUTCOMES OF CLASS X STUDENTS ACCOUNTING SKILLS PROGRAM AT SMK NEGERI 1 PINRANG Hadrianti, Siska; Idris, Hariany; Azis, Muhammad; Sahade, Sahade; Samsinar, Samsinar
JURNAL EDUSCIENCE Vol 11, No 2 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, Korea, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i2.6038

Abstract

This study aims to find out how much the school environment influences the accounting learning outcomes of class X students of the Accounting Expertise Program of SMK Negeri 1 Pinrang. The variables in this study are the school environment as an independent variable and learning outcomes as a bound variable. The population in this study is 101 students of Class X Accounting Expertise Program of SMK Negeri 1 Pinrang. The sampling technique uses a simple random sampling technique, so that the sample from this study is 50 students. The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive analysis of percentages, instrument tests, and hypothesis tests. Based on the results of the data analysis that has been carried out, the results of the descriptive analysis of the school environment were obtained of 86.12 percent which is classified as very high which means that the school environment has met the criteria to improve student learning outcomes, for learning outcomes obtained 81.26 percent which is classified as high which means that the average student accounting learning results are good and no students who get a score brought the minimum completeness that has been set. From the results of a simple linear regression analysis, the school environment Y = 54.515 + 0.318X which means that for every addition of one school environment value, the learning outcome value increases by 0.318 units. The results of the t-test obtained a significant value of 0.000 < 0.05 which means that the school environment has a significant effect on student learning outcomes, thus the hypothesis is accepted. Meanwhile, the results of the determination coefficient (r2) analysis obtained a value (r2) = 0.424 or 42 percent. This means that the school environment has a contribution or influence on learning outcomes of 42 percent, while the remaining 58 percent is influenced by other factors.Keywords : School Environment, Learning OutcomesAbstrak This study aims to find out how much the school environment influences the accounting learning outcomes of class X students of the Accounting Expertise Program of SMK Negeri 1 Pinrang. The variables in this study are the school environment as an independent variable and learning outcomes as a bound variable. The population in this study is 101 students of Class X Accounting Expertise Program of SMK Negeri 1 Pinrang. The sampling technique uses a simple random sampling technique, so that the sample from this study is 50 students. The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive analysis of percentages, instrument tests, and hypothesis tests. Based on the results of the data analysis that has been carried out, the results of the descriptive analysis of the school environment were obtained of 86.12 percent which is classified as very high which means that the school environment has met the criteria to improve student learning outcomes, for learning outcomes obtained 81.26 percent which is classified as high which means that the average student accounting learning results are good and no students who get a score brought the minimum completeness that has been set. From the results of  a simple linear regression analysis,the school environment obtained Y = 54.515+ 0.318X, which means that for every additional value of the school environment, the learning outcome value increases by 0.318 units. The results of the t-test obtained a significant value of 0.000 <0.05, which means the school environment has a significant effect on student learning outcomes, thus the hypothesis is accepted. Meanwhile, the results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.424 or 42 percent. This means that the school environment has a contribution or influence on learning outcomes of 42 percent, while the remaining 58 percent is influenced by other factors.Keywords: School Environment, Learning Outcomes
PERCEPTION OF TEACHER SOCIAL STATUS: AN ANALYSIS OF STUDENTS' INTEREST IN BECOMING ACCOUNTING TEACHERS Idris, Fardini; Sahade, Sahade; Azis, Fajriani; Azis, Muhammad; Rijal, Abdul
JURNAL EDUSCIENCE Vol 11, No 2 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, Korea, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i2.5114

Abstract

TThe purpose of this research is to find out how students' perceptions of teachers' social status influence their interest in becoming an Accounting teacher, Faculty of Economics, Makassar State University. In this study, two independent variables were used, students' perceptions of teachers' social status (X) and interest in becoming an accounting teacher (Y). There were 311 participants from the Accounting Education Study Program, Faculty of Economics, Makassar State University for the 2018-2020 academic year. This research used a sample of 76 students taken through Proportionate Stratified Random Sampling. Questionnaires and written notes were used for data collection. Descriptive percentage analysis, instrument testing, and hypothesis testing were used to test the data. Based on the results of the descriptive analysis, student perceptions of teacher social status and interest in becoming an accounting teacher were included in the good category, with a percentage of student perceptions about teacher social status of 80%, and 76.8% for interest in becoming a teacher. From the results of the linear regression analysis, it was obtained that the equation model Y' = 22.952 + 0.483, which means that for every additional unit of teacher's social status value, the interest in becoming an accounting teacher increases by 0.483 units. Linear regression analysis yielded a model equation Y' = 22.952 + 0.483 which indicates that the higher the social status of a teacher, the higher the desire for a career in accounting education. Analysis of the coefficient of determination (r2) produces a value of 0.289 which indicates that students' impressions of the teacher's socio-economic position have an influence of 28.9% on their decision to pursue a career in accounting education, while the remaining 71.1% is influenced by other factors. The t-test analysis produces a significance value of 0.000 <0.05 which indicates that the student's perception of the teacher's social status variable has a significant effect on the interest in becoming an accounting.
Co-Authors A. Ngampo, M. Yusuf Abd. Rijal Abd. Rijal Abdullah, Faiz Asrori Abdullah, Muh. Ridwan Rafi Adi Adi Adil, Andi Syaripa Nur Aldyta Afiah, Nur. Aflah, A Syarkyah Nur Ahmad Fadhil Imran Ahwalah, Nafiatul Alfina Warongsa Amdah, Misdar Andi Nur Insani Andi Sutina Dwi Astuti Andi Zulkifli Nusri Andris, Nabila Anwar Rauf Anwar, Azwar Anwar, Samsinar Arfandi Arfandi, Arfandi Atika, Nurul Azis, Fajriani Azis, Muhammad Azis Azwar Anwar BAKHRANI RAUF Bangsawan, Reni Nara Chadijah Jul Pancawati Maulana Chaerul Azwar Dedi Harianto Dewi Restika Putri Dunakhir, Samirah Ernawati Ernawati Fajriani Azis Fajriani Azis Fia, Fitria Fitrianti Fitrianti Gunawan, Ichtiar H. Abd Rijal Hadrianti, Siska Hajrah Hamzah Hariany Idris Hasyim, Sitti Hajerah Herlina Herlina Herling Herling Hermawan, Adi Husna Husna Idris, Fardini Ika Nurhalisah Ika Silfiani Syam Inanna, Inanna Ira Ayu Puspitasari M, Parenrengi. M. Ridwan Tikollah M. Yusuf A. Ngampo M. Yusuf A. Ngampo M. Yusuf A. Ngampo, M. Yusuf A. Maghfirah, Annesa Tasya Maghfirah, Nurul Safitri Majiding, Nurul Chalisa Makkulau, Batari Bau Masnawaty Sangkala Muh. Faisal Muhammad Azis Muhammad Azis Mukhammad Idrus Mulianti Mutmainnah Mutmainnah Mutmainnah, Andi Nasrul Nasrul Ngampo, M. Yusuf A. Nirwana, Nirwana Nismawati, Ninik Nismawati Makkalo Nur Afiah Nur Afiah, Nur Nur Hadriyanti Zainal Nur Huzaemah Nur Nisa SH Nur, Anugrah Atunnisa Nuraisyiah Nuraisyiah Nuraisyiah, Nuraisyiah Nuramalia Syam Nurdin B. Nurhidaya, A. Nurisna Nurisna Nurul Atika Parenrengi. M Pratama, Irwan Rahma Musyawarah, Rahma Rahmadani, Nanang Rahmatullah Ramadani, Fiska Anugrah Regina Reska Anggara Ria Ria Ria, Ria Ridfan Rifadly Abadi Rifdan . Rijal, Abd. Rijal, Abdul Rijal, H. Abd. Rismawati, Mayada Romansyah Sahabuddin Rusnawan, Muh Nurtasriq Ryketeng, Masdar S, Masnawaty safira, Saskia Samsinar , Samsinar Samsinar Samsinar Samsinar Samsinar Sandi Sandi Sangkala, Masnawaty SH, Nur Nisa Siti Hajerah Hasyim Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sukri Nyompa Sulmiah, Sulmiah Supriadi, Novi Syachrian Syahid, Muh. Alief Syam, Agus Syamsu Rijal Syamsuardi Saodi Syawaluddin, Ahmad Takbir, Rusmanhadi Tripaldi, Agus Yunita Susan Amsa Zahrani, Ainun Zahrani Rahman