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All Journal Jurnal Manajemen Terapan dan Keuangan IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Kelola: Journal of Islamic Education Management Edukasi Islami: Jurnal Pendidikan Islam Jambura Equilibrium Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Indonesian TESOL Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Economic, Public, and Accounting (JEPA) Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Quantitative Economics and Management Studies Jurnal Abdimas Bina Bangsa Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Studies in English Language and Education Economics, Business, Accounting & Society Review Journal of Applied Accounting Journal of Economics and Management Scienties Akuntansi: Jurnal Riset Ilmu Akuntansi Equivalent : Journal of Economic, Accounting and Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Management Studies and Business Journal Accounting Studies and Tax Journal EDUTREND: Journal of Emerging Issues and Trends in Education Economic and Business Horizon International Journal of Digital Marketing Science EPISTEMOLOGI : Jurnal Pengabdian Masyarakat dan Penelitian Harmoni Economics: International Journal of Economics and Accounting
Masruddin
Universitas Tadulako, Palu, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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PRAKTIK AKUNTANSI SISTEM KOIN PADA BONANZA LAUNDRY Madao, Tri Utari; N.S, Jurana; Masruddin, Masruddin; Indriasari, Rahayu; Din, Muhammad
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2024): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i2.2052

Abstract

ABSTRAKAktivitas jasa yang dihasilkan oleh Bonanza Laundry sangat membantu masyarakat di Kota Palu, terutama karena kesibukan masyarakat yang kadang-kadang membuat mereka tidak memiliki waktu untuk mencuci dan menyetrika pakaian mereka. Penelitian ini bertujuan untuk mengetahui dan memahami praktik akuntansi sistem koin pada Bonanza Laundry. Penelitian ini menggunakan pendekatan etnometodologi. Teknik pengumpulan data dengan observasi, wawancara dan dokumentasi. Jumlah informan dalam penelitian ini sebanyak empat orang. Praktik akuntansi memiliki keunikan pada masing-masing usaha tergantung kebutuhan informasi yang dibutuhkan usaha tersebut. Hal ini juga dilakukan oleh Bonanza Laundry yang membedakannya dengan dengan praktik usaha sejenis. Berdasarkan hasil penelitian peneliti menemukan lima bentuk praktik akuntansi pada Bonanza Laundry yaitu: kasir smartlink menghasilkan rekapitulasi pendapatan, smart owner menghasilkan informasi grafik pendapatan, Bonanza Laundry tanpa laporan keuangan, tidak ada pemisahan antara ekuitas pribadi dan usaha dan praktik penentuan laba dan beban sebesar 60% dan 40% sebagai penentuan laba di depan.Kata Kunci: Penerapan akuntansi, aplikasi kasir smartlink, aplikasi smart owner.ABSTRACTThe service activities produced by Bonanza Laundry are very helpful for the people in Palu City, especially because people's busy schedules sometimes prevent them from having time to wash and iron their clothes. The study aims to know and understand the practice of coin system accounting at Bonanza Laundry. This research uses an atnomethodology approach. Data collection techniques with observation, interviews and documentation. The number of informants in this study were four people. Accounting pratices are uniq to each business depending on the business. This is also done by Bonanza Laundry which distinguishes it from similar business practices. Besed on the result of the research, the researcher found five forms of accounting practices at Bonanza Laundry, namely: smartlink cashier produces revenue recapitulation, smart owner produces revenue graph information, Bonanza Laundry without financial statements, no separation between personal and business equity and the practice of determining profits and expenses by 60% and 40% as a determination of profit in advance. Keywords: Accounting application, smartlink cashier application, smart owner application.
Evaluation of Ma'had Al-Jami'ah Program in Developing Students’ Tahsin Skill Nurfadilla, Nurfadilla; Muhaemin, Muhaemin; Masruddin, Masruddin
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 04 (2023): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i04.6441

Abstract

One of Ma'had al-Jami'ah's missions is to produce students adept at reading and correctly writing the Koran. However, the implementation of the Ma'had al-Jami'ah program is still considered not optimal in improving students' skills because there is a gap between the concept of the Tahsin al-Qur'an learning program and the situation that occurs in the field. This research aims to present comprehensive and in-depth information about the evaluation results of the Ma'had al-Jami'ah program in developing students' Tahsin skills. This research uses the CIPP (Context, Input, Process, Product) model evaluation research developed by Stufflebeam. Interviews and document study carried out data collection. The subjects in this research were the Head of the Ma'had Al-Jami'ah Unit, Ma'had Program lecturers, and students. Data analysis uses the Milles and Huberman model. Based on the evaluation carried out on the Ma'had Al-Jami'ah IAIN Palopo program. The results were that the IAIN Palopo Ma'had al-Jami'ah Program, in improving students' Tahsin skills, was considered very good overall. With each aspect: 1) the context aspect is in the very good category by meeting four indicators; 2) the input aspect is in the good category by fulfilling three of the four categories; 3) the process aspect meets four indicators, so it is included in the very good category; and 4) product aspects are also in the very good category by meeting three indicators.
THE INFLUENCE OF REGIONAL FINANCIAL INDEPENDENCE AND EFFECTIVENESS ON THE QUALITY OF PUBLIC SERVICES Fadhilah, Anisah; Masdar, Rahma; Furqan, Andi Chairil; Masruddin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.596-606

Abstract

This study investigates the influence of regional financial independence and financial effectiveness on the quality of public services in Indonesia. It underscores the significance of public sector accounting particularly the analytical use of local government financial statements as a crucial instrument for evaluating fiscal accountability and enhancing service delivery performance. Employing secondary data from 1,620 local governments over the 2021-2023 period, the analysis utilizes panel data regression with a random effects model. The empirical results reveal that fiscal independence exerts a positive and significant impact on service quality, whereas financial effectiveness demonstrates a negative relationship. These findings indicate that transparent and accountable fiscal capacity tends to foster better service outcomes, while effectiveness without adequate governance oversight may lead to inefficiencies and misallocation of resources. Despite the limited observation period and the use of a single service quality indicator, this study makes a theoretical contribution by offering an integrated framework that connects fiscal autonomy, governance quality, and public service performance within a decentralized setting. From a policy standpoint, the results call for a paradigm shift from efficiency-oriented fiscal management toward a governance-driven fiscal strategy that prioritizes accountability, transparency, and citizen-centered service improvement.
Transparansi, Akuntabilitas, dan Opini Audit: Cerminan Tata Kelola Daerah di Indonesia Nurani, Zahra; Din, Muhammad; Masruddin, Masruddin; Masdar, Rahma
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.281

Abstract

Penelitian ini mengkaji pengaruh transparansi anggaran dan akuntabilitas fiskal terhadap opini audit pemerintah provinsi di Indonesia. Menggunakan pendekatan kuantitatif dengan unit analisis 34 provinsi dan data sekunder resmi (opini BPK atas LKPD, indeks/kategori transparansi APBD, dan skor SAKIP), variabel dioperasionalisasi dalam skala ordinal/interval (WTP=4 sampai dengan TMP=1; SAKIP C=1 s.d. A=5). Analisis dilakukan menggunakan regresi linear berganda di SPSS, didahului uji asumsi klasik. Hasil uji menunjukkan data berdistribusi normal (K–S p=0,322), tidak terdapat heterokedastisitas (scatterplot acak), dan tidak ada autokorelasi (DW=1,747 di antara dU=1,59 dan 4–dU=2,41). Persamaan estimasi: Y = 2,486 + 0,787X₁ + 0,546X₂. Secara parsial, transparansi anggaran berpengaruh positif signifikan terhadap opini audit (t=4,013; p<0,001), dan akuntabilitas fiskal (SAKIP) juga berpengaruh positif signifikan (t=4,230; p<0,01). Model memiliki Adjusted R²=0,393, yang mengindikasikan 39,3% variasi opini audit dijelaskan oleh kedua variabel, dengan R=0,656. Temuan mendukung hipotesis bahwa peningkatan transparansi dan akuntabilitas fiskal meningkatkan peluang pemerolehan opini Wajar Tanpa Pengecualian (WTP). Implikasi kebijakan menekankan pentingnya digitalisasi pelaporan, penguatan pengendalian internal, dan peningkatan kapasitas SDM untuk memperkuat tata kelola fiskal dan kredibilitas laporan keuangan daerah.
Event Study: The Impact of DPR Demonstrations and Ministerial Reshuffle on IDX Stock Volatility Pali, Fayza; Usman, Rudy; Erwinsyah; Masruddin, Masruddin; Mile, Yuldi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2943

Abstract

This study analyzes the reaction of the Indonesian capital market to political events, namely the House of Representatives (DPR) demonstration on August 29, 2025, and the Minister of Finance reshuffle on September 8, 2025. The research is motivated by increasing political uncertainty that may affect stock market volatility, particularly the Composite Stock Price Index (IHSG). A quantitative event study approach was employed using Abnormal Return (AR) and Trading Volume Activity (TVA) as the main variables. The observation period covered 10 trading days, consisting of five days before and five days after the events. The sample included cross-sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Secondary data on stock prices and trading volumes were analyzed using SPSS software. The results indicate no significant difference in abnormal returns before and after the political events, while trading volume activity shows a statistically significant difference. These findings suggest that political events have a greater impact on trading activity than on short-term stock price movements. This study contributes empirical evidence to event study research in Indonesia and provides insights for investors and policymakers in responding to political uncertainty in the capital market.
THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCE, AND KNOWLEDGE ON FINANCIAL ACCOUNTABILITY VILLAGES IN AMPANA TETE Lanonci, Nurwasilah; Masdar, Rahma; Mustamin, Mustamin; Masruddin, Masruddin; Din, Muhammad
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51684

Abstract

This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effectiv This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effective use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus. e use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus.
¬¬Peningkatan Transparansi Dan Akuntantabilitas Pengelolan Keuangan Masjid Menggunakan Applikasi Akuntansi Masjid Luneto, Abdul Razik; Djuri, Phatra Anggana; Masruddin, Masruddin; Saleh, Fadli Moh; Hatimah, Husnul
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7149

Abstract

Pengabdian ini bertujuan untuk memberikan pendampingan dan pelatihan penyusunan laporan keuangan masjid berbasis PSAK 45 dan penggunaan applikasi akuntansi masjid kepada pengurus Masjid di Desa Luk Panenteng. Selain itu, kegiatan ini juga bertujuan meningkatkan kapasitas SDM dalam mengelola sistem informasi keuangan secara transparan dan akuntabel, sehingga kepercayaan masyarakat terhadap pengelolaan dana masjid meningkat. Metode yang digunakan dalam penerapan akuntansi masjid yaitu metode brainstorming, tutorial, diskusi dan pendampingan.  Hasil dari kegiatan pengabdian kepada masyarakat yang dilakukan di desa Luk Panenteng bahwa sebagian peserta belum mengetahui mengenai tata cara penyajian laporan keuangan sesuai standar akuntansi dan masih menggunakan cara yang sederhana yang bersifat single entry pemasukan dan pengeluaran. Penyampaian materi terkait applikasi akuntansi masjid ini dan standar laporan organisasi nirlaba sangat membantu dalam menambah wawasan dan pengetahuan terhadap pentingnya transparansi dan akuntabilitas pada pengelolaan masjid.  Pelatihan akuntansi masjid berbasis PSAK 45 di Desa Luk Panenteng berhasil meningkatkan pemahaman pengelola masjid tentang pentingnya pencatatan keuangan yang transparan dan akuntabel.
THE EFFECT OF FINANCIAL LITERACY AND THE USE OF CORETAX ON PERCEPTIONS OF TAX COMPLIANCE (A STUDY OF SME TAXPAYERS IN SIGI REGENCY) Anatasya, Anatasya; Parwati, Ni Made Suwitri; Kahar, Abdul; Masruddin, Masruddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53305

Abstract

Tax compliance in the Small and Medium Enterprises (SME) sector presents a unique challenge in the era of tax digitalization in Indonesia. This study examines whether financial literacy and Coretax usage influence perceptions of tax compliance among culinary SMEs in Dolo District, Sigi Regency. Using a quantitative approach with multiple linear regression analysis, the research discovered that financial literacy takes a significant role in shaping positive perceptions of tax compliance. Similarly, Coretax usage has been shown to contribute to increased perceptions of compliance. However, these two factors only describe a small portion of the variation in tax compliance, indicating the presence of other external factors that need to be considered in further studies. The outcomes of this research are relevant for tax authorities in designing strategies to improve compliance by strengthening financial literacy capacity and optimizing digital tax systems, especially in regions with diverse geographic and economic characteristics. Kata kunci: Coretax, Tax Digitalization, Tax Compliance, Financial Literacy, SMEs
AN ANALYSIS OF THE USE OF VILLAGE FUNDS FOR INFRASTRUCTURE DEVELOPMENT IN WEST PAMONA DISTRICT (A STUDY IN TOINASA VILLAGE) Kusuma, I Made Ari; Usman, Rudy; Masruddin, Masruddin; Mustamin, Mustamin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53449

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Desa yang meliputi penetapan prioritas anggaran, realisasi belanja infrastruktur, serta pelaporan dan pertanggungjawaban di tingkat desa. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam dengan pemerintah desa, Badan Permusyawaratan Desa (BPD), dan masyarakat, serta didukung oleh dokumentasi terkait pengelolaan Dana Desa. Hasil penelitian menunjukkan bahwa penetapan prioritas anggaran dilakukan melalui mekanisme musyawarah desa dengan mempertimbangkan urgensi kebutuhan dan manfaat kolektif bagi masyarakat. Realisasi belanja infrastruktur dilaksanakan secara bertahap sesuai dengan kapasitas keuangan desa, namun masih ditemukan perbedaan kualitas dan pemerataan hasil pembangunan antarwilayah. Pada aspek pelaporan dan pertanggungjawaban, pemerintah desa telah melaksanakan kewajiban formal sesuai ketentuan, tetapi transparansi informasi kepada masyarakat belum sepenuhnya inklusif. Penelitian ini menegaskan bahwa keterpaduan antara perencanaan partisipatif, pelaksanaan yang berorientasi pada mutu, serta pelaporan yang transparan merupakan faktor penting dalam mewujudkan pengelolaan Dana Desa yang akuntabel dan berkelanjutan. Kata kunci: Dana Desa, Pengelolaan Keuangan Desa, Infrastruktur Desa, Akuntabilitas, Transparansi Abstract This study aims to analyze Village Fund management, including budget priority setting, infrastructure spending realization, and reporting and accountability at the village level. The study used a qualitative approach with a case study method. Data were obtained through in-depth interviews with village governments, Village Consultative Body (BPD), and the community, and supported by documentation related to Village Fund management. The results indicate that budget priorities are determined through village deliberation mechanisms, taking into account the urgency of needs and collective benefits for the community. Infrastructure spending is implemented in stages in accordance with village financial capacity, but differences in quality and equity of development outcomes remain between regions. In terms of reporting and accountability, village governments have fulfilled their formal obligations according to regulations, but transparency of information to the community is not fully inclusive. This study confirms that the integration of participatory planning, quality-oriented implementation, and transparent reporting are crucial factors in achieving accountable and sustainable Village Fund management. Keywords: Village Fund, Village Financial Management, Village Infrastructure, Accountability, Transparency
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATING THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FIRM VALUE IN INDUSTRIAL COMPANIES Rifqi, Muh.; Bakry, Mohammad Iqbal; Parwati, Ni Made Suwitri; Masruddin, Masruddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53810

Abstract

Abstrak This study aims to analyze the influence of profitability, liquidity, and leverage on company value and to test the role of Corporate Social Responsibility (CSR) as a moderating variable. The research subjects were industrial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study employed a quantitative approach with secondary data obtained from financial statements, annual reports, and corporate sustainability reports. The sampling technique employed a purposive sampling method, resulting in 17 companies with a total of 68 observations. Data analysis was performed using Partial Least Square-based Structural Equation Modeling with the assistance of WarpPLS 8.0 software. The results showed that profitability, liquidity, and leverage had a positive and significant effect on financial performance. Meanwhile, Corporate Social Responsibility was unable to moderate the relationship between profitability, liquidity, and leverage on financial performance. The findings of this study indicate that the financial performance of industrial sector companies is more influenced by internal financial performance factors than by the level of corporate social responsibility disclosure. Keywords: profitability, liquidity, leverage, corporate social responsibility, financial performance.
Co-Authors Abda Abda Abdillah, Ibnu Farhan Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Ahmed Sardi Alfiandi Patabang Ali Imran Amalyah, Ilfat Afia Anatasya, Anatasya Andi Chairil Furqan Andi Mattulada Amir Anisa Zidni Ananda Aqsha, Muhammad Ardiansyah, Faisal Aski Astrialestari Astrialestari Aura Dwi Kartika Bakry, Mohammad Iqbal Bawias, Hizkia Hazael Bezaliel betty betty Delviana, Delviana E. Ar, Nur Azizah Edhy Rustan Ermawati Ermawati Erwinsyah Erwinsyah Erwinsyah Fadhilah, Anisah Fadillah, Raehan Febriana Femilia Zahra Fikry Karim Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Halwi, Muhammad Darma Helda , Helda Husnaini Husnul Hatimah, Husnul Josua Gabriel Galamba Jurana Kaharuddin Kusuma, I Made Ari Lanonci, Nurwasilah Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Lembah, Amelia Amanda Luneto, Abdul Razik M. Ikbal A M. Ikbal Abdullah M. Iqbal Bakry Madao, Tri Utari Madehang Mapparessa, Nurlaela Mattulada, Andi Megawati, Nani Meldawati, Lucyani Moh. Iqbal, Moh. Muh Darma Halwi Muh. Darma Halwi Muhaemin Muhaemin Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muliati Muliati Muliati, Muliati Munawarah Munawarah, Munawarah Mustamin Mustamin Mustamin Mustamin Mustaring Mustaring N.S, Jurana Nasrun Naida Ni Made Sparwati Ni Made Suwitri PARWATI Nina Yusnita Yamin Nur, Muh. Ilham Nurani, Zahra Nurdin, Jurana Nurfadilla, Nurfadilla Nurhidayah Nurhidayah Nurlaela Mapparessa Nurpita NURUL ANNISA OSTENSIO, Gracelia N. Pali, Fayza Parwati, Ni Made Suwitri Phatra Anggana Djuri Rahayu Indriasari Rahayu Indriasari Rahma Aulia Rahma Masdar Rahmawati Widya Ningsih Rifqi, Muh. Rudy Usman RUMIMPUNU, Mohammad Rio Rusdiansyah Rusdiansyah Safar, Muhammad Safira, Wiqra Sahraini Sahraini, Sahraini Saleh, Fadli Moh Santika Selmita Paranoan Selvyana Setiawan, Edi Indra Siti Nur Anisa St. Hartina Sugianto Sugianto Suryadi Hadi Syam, Andi Tenrisanna Tampang, Tampang Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce Trihauli, Afnan Danin Widya Widya Wisran Wulandari Wulandari WULANDARI, Sri Puspita Yuldi Mile Zainuddin, Zainuddin