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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika Assets : Jurnal Ekonomi, Manajemen dan Akuntansi BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Biocelebes Medika Tadulako Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo PEP Educational Assessment Jurnal AKSI (Akuntansi dan Sistem Informasi) AKTSAR: Jurnal Akuntansi Syariah Jambura Equilibrium Journal Jurnal Analisa Akuntansi dan Perpajakan JIA (Jurnal Ilmiah Akuntansi) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Religious and Cultural Studies Jurnal Akuntansi Bisnis Journal of Economic, Public, and Accounting (JEPA) Jurnal Buana Akuntansi Jurnal Ilmu Perbankan dan Keuangan Syariah Tangible Journal International Journal of Environmental, Sustainability, and Social Science Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Akuntansi dan Governance Equity: Jurnal Akuntansi International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ilmiah Raflesia Akuntansi Akuntansi Bisnis & Manajemen (ABM) International Journal of Social Service and Research Journal of Tourism Economics and Policy Jurnal Kolaboratif Sains Terbuka Journal of Economics and Business Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Islamic Accounting and Finance Review Jurnal Pengabdian Masyarakat Lentora Mando Care Jurnal Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Gemilang: Jurnal Manajemen dan Akuntansi ELITERATE : Journal of English Linguistics and Literature Studies Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Manajemen Kreatif dan Inovasi Journal of Applied Accounting Jurnal Ekonomi Kreatif Indonesia Lentora Nursing Journal Equivalent : Journal of Economic, Accounting and Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Jurnal Pajak dan Analisis Ekonomi Syariah Salando Health Journal Sasambo: Jurnal Abdimas (Journal of Community Service) AJCD INJECT Interdisciplinary Journal of Communication

Nurdin, Jurana

Fakultas Ekonomi Universitas Tadulako

Author-ID : 762169

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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KEPRIBADIAN AKUNTAN PENDIDIK DAN PENGARUHNYA DALAM PERILAKU ORGANISASI KAMPUS Nurdin, Jurana
Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Tujuan Penelitian ini adalah untuk membuktikan bahwa kepribadian akuntan pendidik sangat mempengaruhi perilaku organisasi kampus. Jenis penelitian yang digunakan adalah penelitian pustaka atau library research yaitu menghimpun data dengan cara menggunakan bahan-bahan tertulis. Perilaku individu, dalam hal ini akuntan pendidik akan berpengaruh pada perilaku organisasi kampus, hal ini dikarenakan bagian yang membentuk organisasi itu adalah individu-individu yang dalam konteks ini adalah para akuntan. dimana setiap akuntan pendidik memiliki kepribadian yang berbeda-beda. kepribadian awal yang dibawa oleh anggota-anggota atau individu-individu organisasi itu dianggap sebagai faktor penting dalam perilaku di tempat kerja.masaran lembaga keuangan mikro tersebut menjalin kerja sama yang baik untuk meningkatkan ekonomi keluarga.Â

Akuntansi syariah dalam metafora haji Jurana Jurana
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 4 No 1 (2019): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Abstrak Penelitian ini bertujuan untuk memberikan gambaran terkait berbagai nilai akuntabilitas yang seharusnya ada dalam akuntansi syariah. Penelitian ini dilakukan dengan menggunakan akuntabilitas dalam metafora haji. Hal ini dikarenakan salah satu bentuk dari akuntabilitas individu dan sosial bangsa indonesia kepada Allah SWT ialah dengan melaksanakan ibadah haji yang merupakan rukun Islam yang kelima. Hasil penelitian menunjukkan bahwa nilai yang seharusnya ada dalam akuntansi syariah yang juga ada dalam haji ialah nilai motivasi, ikhtiar, nilai pengorbanan, introspeksi diri, komitmen bekerja keras, dan pantang berputus asa, penyerahan diri dan pengendalian diri. Abstract This study aims to provide an overview of the various values of accountability that should be present in Islamic accounting. This research was conducted using accountability in the hajj metaphor. This is because one of the forms of individual and social accountability of the Indonesian nation to Allah SWT is by performing the Hajj which is the fifth pillar of Islam. The results showed that the values that should be present in Islamic accounting which also existed in the Hajj were values of motivation, effort, sacrifice value, self-introspection, commitment to work hard, and abstinence from despair, surrender and self-control.

PENTINGNYA PRAKTIK AKUNTANSI UNTUK MENINGKATKAN AKSES PEMBIAYAAN BAGI HASIL Andi Chairil Furqan; Jurana; Rahma Masdar
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 2 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.2.2021.109-116

Penelitian bertujuan untuk mengetahui pentingnya praktik akuntansi pada industri kreatif di Palu dalam meningkatkan akses pembiayaan bagi hasil. Dua analisis data dilakukan, pertama analisis statistik deskriptif untuk mengetahui sejauhmana praktik akuntansi dijalankan pelaku UMKM, kedua menggunakan regresi linear sederhana untuk mengetahui persepsi pelaku UMKM industri kreatif tentang akses terhadap pembiayaan bagi hasil. Hasil penelitian menunjukkan bahwa pelaku UMKM di Palu belum mempraktikkan akuntansi sesuai SAK-ETAP, sehingga akan berpengaruh terhadap akses pembiayaan bagi hasil. Tersedianya laporan keuangan sesuai SAK ETAP akan memudahkan bank menganalisis prospek usaha dan kemampuan calon nasabah dalam pengembalian pembiayaan. Abstract This study aims to determine the importance of accounting practices in the creative industry in Palu in increasing access to profit-sharing financing. Two data analyzes were carried out, firstly, descriptive statistical analysis to determine the extent to which accounting practices were carried out by MSME actors, secondly using simple linear regression to determine the perception of creative industry MSME actors regarding access to profit-sharing financing. The results of the study indicate that MSME actors in Palu have not practiced accounting according to SAK-ETAP, so that it will affect access to profit-sharing financing. The availability of financial reports in accordance with SAK ETAP will make it easier for banks to analyze business prospects and the ability of prospective customers to repay financing.Implementation of Accounting and Access to Profit Sharing Financing in Creative Industries.

PERSEPSI MAHASISWA AKUNTANSI NON MUSLIM TERHADAP AKUNTANSI SYARIAH Siti Nur Anisa; Jurana; Muh. Darma Halwi; Abdul Kahar; Muhammad Ilham Pakawaru; Masruddin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.1.2022.53-63

This study aims to determine the perception of non-Muslim accounting students regarding Islamic accounting. The transcendental phenomenology approach was chosen as the research approach. Researchers collected data by conducting in-depth interviews and observations of undergraduate students majoring in non-Muslim accounting in Palu City. The results of the study show that each informant has a different understanding of Islamic Accounting, this is due to a lack of understanding of the terms in Islamic Accounting, disinterest in Islamic Accounting courses due to differences in religion. The implications of research as input for academics in teaching are not just transfer knowledge, but the main thing is transfer values because it is a means of preaching and it is the responsibility of academics not to separate religious values from accounting science. Abstrak Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi non muslim mengenai akuntansi Syariah. Pendekatan fenomenologi transcendental dipilih sebagai pendekatan penelitian. Peneliti mengumpulkan data dengan melakukan wawancara mendalam dan observasi terhadap mahasiswa S1 jurusan akuntansi non muslim di Kota Palu. Hasil dari penelitian menunjukan bahwa masing-masing informan memiliki pemahaman berbeda mengenai Akuntansi Syariah, hal ini dikarenakan kurangnya pemahaman mengenai istilah dalam Akuntansi Syariah, ketidaktertarikan terhadap mata kuliah Akuntansi Syariah akibat perbedaan agama yang dianut. Implikasi penelitian sebagai masukan akademisi dalam mengajar bukan sekedar transfer knowledge, tetapi yang utama adalah transfer value karena merupakan sarana dakwah dan tanggung jawab akademisi untuk tidak memisahkan nilai agama dari keilmuan akuntansi.

Pengaruh Kredit Bermasalah dan Tingkat Kecukupan Modal terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia I Gede Oka; Yuldi Mile; Jurana Jurana
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v4i1.4929

This research aims to test the influence of bad debt as measured by the non-Performing Loan(NPL), and capital adequacy levels as measured by the Capital Adequacy Ratio (CAR) againstthe financial performance as measured by Return on Assets (ROA) at banking company listed onthe Indonesia stock exchange (idx). This research belongs to a causative research. The population in this research is the entire banking company registered in BEI years 2009 to 2011. Whilethe study sample is determined by metodepurposive sampling so that the retrieved samplecompanies. Types of data used are secondary data obtained from www.idx.co.id. Methods ofanalysis used is multiple regression analysis. Based on the results of a multiple regressionanalysis with a level of significance of 5%, then the results of this research concluded:(I) thesimultaneous, Non-Performing Loan and Capital Adequacy Ratio have effect on the financialperformance (ROA) (2) Non Performing Loan has a negative influence and significantly to financial performance (3) Capital Adequacy Ratio significantly affect against the positive financialperformanceKeywords: Bad Debt, The Level Of Capital Adequacy, Financial Performance

Accountability of the "Title" Hajj in Bugis Culture: Social Interaction and Self Control Jurana Nurdin; Muhammad Ikbal Abdullah; Nina Yusnita Yamin; Rahayu Indriasari; Masruddin Karim; Muhammad Din; Ni Made Suwitri Parwati; Nurlaela Mapparessa
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.04

This study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyzed by using the action patterns of the informants, which were obtained through real-life observations, as well as from interviews to understand the responses and interpretations of the informants. The study finds that the “title” of Hajj was interpreted as an action based on social value as well as self-control in behaving in society.

ANALISIS PELAKSANAAN PROGRAM KEMITRAAN DALAM RANGKA PEMBERDAYAAN UKM (Studi Kasus Program Kemitraan PT TELKOM Cabang Palu Sulawesi Tengah) Ria Fitria; Jurana Jurana
BISNIS Vol 3, No 2 (2015): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v3i2.1495

This research aims to know the system and the procedure for the implementation of the partnership program and its influence on the quality of the SMBS become partner PT Telkom. This laboratory of the adoption by the exportation of cases the implementation of the partnership program which occurs on PT Telkom. The results of this research can be used as a reference for students, faculty and researchers who wish to develop further research. In addition, this research is also useful as early studies to evaluate the implementation of the partnership program which is in PT Telkom Branches Palu.The research method used is the method of descriptive analysis based on the case study, namely approach which compare the conceptual characteristics, SOP system and folow-up procedures partnership program on PT Telkom compared with empiric phenomenon that occurs on PT Telkom Branches Palu. The sources of the data obtained through several ways by observation, interview, study document and the questioner from the secondary data. Through the evaluation that has been done, the authors conclude that there is a discrepancy in some of the things in the implementation of the company operational standards (SOP) partnership program on CDC Unit PT Telkom Branches Palu, and not decide the implementation of internal control especially CDC unit that causes the implementation and the achievement of the purpose of the partnership program has not been achieved. Based on the results of research can be recommended to PT Telkom for more maximize the construction process such as training or business consulting periodically. In addition, increase the number of CDC Unit staff to maximize performance. While, suggestions for SMBS expected to make financial reports regularly and actual.

Pengaruh Kualitas Audit, Profitabi litas, dan Kepemilik an Perusahaan Terhadap Penerimaan Opini Going Concern (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Hasrumi Hasrumi; Moh Iqbal Bakry; Jurana Jurana
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2947

This study aims to determine the effect of Audit Quality, Profitability, Ownership of the Company on acceptance of going concern opinion. Samples of research as many as 35 companies. Sampling method is Purposive Sampling Method. The data used are secondary data obtained from Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). Analytical method used is logistic regression analysis using hypothesis test that is evaluate fit model, test (Cox and Snell’s R Square), model feasibility test, parameter estimation and its interpretation. The result of this research concludes that: Audit quality has no effect to acceptance of going concern opinion . Profitabiltas significant effect on the acceptance of going concern opinion. Ownership of the company has no effect on the acceptance of going concern opinion. This research suggests: Further research should add to the observation period. Audit quality variables should be proxied for different measurement tools. The limitations of this study are the lack of books on audit quality and going concern opinion.

PRAKTIK AKUNTANSI UMKM DALAM MENINGKATKAN AKSES PEMBIAYAAN DARI PEMERINTAH Ni Made Suwitri Parwati; Jurana Jurana
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (41.415 KB)

Kami menemukan bahwa artikel yang berjudul “Praktik Akuntansi UMKM dalam Meningkatkan Akses Pembiayaan dari Pemerintah” telah: (1) dipresentasikan pada prosiding yang memiliki ISBN, yaitu pada “ASIAN Academic Society International Conference Proceeding” 2016 tanpa sepengetahuan editor Jurnal Akuntansi Multiparadigma dan pemberitahuan penulis, (2) dipresentasikan pada Sarasehan Akuntansi Multiparadigma (SAM) JAMAL 2017. Oleh karena itu, kami mencabut artikel tersebut dari Jurnal Akuntansi Multiparadigma Volume 9 Nomor 1 April 2018, yang telah terpublikasi, secara terbuka.

PENGARUH KUALITAS PEMBIAYAAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENDAPATAN PADA PT. BANK MUAMALAT INDONESIA TBK CABANG PALU Jurana Jurana
Jurnal Ilmiah Akuntansi dan Humanika Vol. 3 No. 2: EDISI JUNI 2014
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i2.4053

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pembiayaan dan kualitas sumber daya manusia baik secara simultan maupun parsial terhadap efektivitas pendapatan pada PT. Bank muamalat indonesia tbk cabang palu. Populasi dalam penelitian ini adalah personel yang terkait dengan proses pembiayaan pada PT. Bank Muamalat Indonesia Tbk Cabang Palu yang terdiri atas 30 pegawai. Pengambilan populasi dilakukan dengan metode sensus, sehingga jumlah populasi juga sebanyak 30 responden. Metode pengambilan data primer yang digunakan adalah metode kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukan bahwa kualitas pembiayaan dan kualitas sumber daya manusia secara simultan berpengaruh positif dan signifikan terhadap efektivitas pendapatan. Secara parsial, kualitas pembiayaan berpengaruh positif dan signifikan terhadap efektivitas pendapatan, dimana semakin baik kualitas pembiayaan akan membuat pendapatan yang diperoleh semakin efektif. Kualitas sumber daya manusia juga memiliki pengaruh yang positif dan signifikan terhadap efektivitas pendapatan, dimana semakin baik kualitas sumber daya manusia yang dimiliki membuat pendapatan yang diperoleh juga semakin efektif. Saran yang direkomendasikan dalam penelitian ini sebaiknya PT. Bank Muamalat Indonesia Tbk Cabang Palu dapat meningkatkan kualitas pembiayaan agar pendapatan yang diperoleh menjadi lebih efektif, selain itu untuk pendapatan maka diperlukan pengunaan sistem penganggaran yang lebih akurat lagi. Bagi peneliti selanjutnya diharapkan dapat menambah variabel lain yang dianggap dapat mengembangkan penelitian ini, serta penelitian ini diharapkan dapat bermanfaat bagi penegembangan literatur akuntansi khususnya akuntansi syariah dan lebih spesifik mengenai efektivitas pendapatan. Kata Kunci : Kualitas Pembiayaan, Kualitas Sumber Daya Manusia dan Efektivitas Pendapatan. ABSTRACT This study aims to determine the effect of financing and quality of human resources either simultaneously or partially on the effectiveness of revenue at PT. Bank Muamalat Indonesia Tbk of Palu branch. The population in this study is the personnel associated with the financing process at PT. Bank Muamalat Indonesia Tbk Palu branch, consisting of 30 employees. The selecting population conducted by census method, therefore the population also 30 respondents. The primary data collection method used was a questionnaire method. Data analysis techniques used in this research is the technique of multiple regression analysis. The results of testing the hypothesis in this study showed that the quality of financial and human resources simultaneously positive and significant impact on the effectiveness of revenue. Partially, quality financing has positive and significant impact on the effectiveness of income, where the better quality of financing makes increasingly effective income earned. Quality of human resources also has a positive and significant impact on the effectiveness of income, where the better quality of human resources the more effective income earned. Suggestions recommended in this study should be PT. Bank Muamalat Indonesia Tbk Palu Branch can improve the quality of financing order to improve the quality of earned income to be more effective, in addition to revenue budgeting system it requires the use of more accurate budgeting. Further research is expected to add another variable considered to be able to develop this study. The study is expected to be useful to the accounting literature in particular accounting of syaria development and more specifically on the effectiveness of revenue. Keywords: Quality Financing, Quality of Human Resources and Effectiveness Revenue

Co-Authors A.A. Ketut Agung Cahyawan W Abdul Kahar Abdul Kahar Abdul Majid Abdul Pattawe Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Alya Rahayu Amin, Dinda Salsabila Amir Amir Amir Amir, Andi Mattulada Amirah, Amirah Amyadin Andi Chairil Furqan Andi Mattulada Andi Mattulada Amir andi sultan andi Angelia, Gebriela Christina Anggriani, Catherine Sofia Aprilia, Kadek Ayu Rita Aqsha, Muhammad Arung Gihna Mayapada Ayu Novelia Paskual Ayu, Sri Manika Baharuddin Condeng BAHRI, Muhammad Alim Baiq Emy Nurmalisa Bakri, Mohammad Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal BAKRY, Muhammad Iqbal Bawias, Hizkia Hazael Bezaliel Betty Betty Bq Emy Dea Aziza Arfah Desvianur, Doliva Risky Dewa Made Adi Dharma DHARMA, Dewa Made Adi Din, Muhammad Dina Anggraini Dinno Wahyudhi Purba DIVYA, Sinta Ernawati Usman Fadel, Mochamad Fadli Mohammad Saleh Fajrillah Febrianti, Dasa Femilia Zahra Fibriyani Nur Khairin Fikry Karim Firdaus Hi. Yahya Kunoli Fitria Masulili Fitria, Ria Furqan, Andi Chairil Gusman Sunding Halwi, Muhammad Darma Harnida Wahyuni Adda Hasrumi Hasrumi Hasrumi, Hasrumi Helmaise Sampewai I Gede Oka I Wayan Supetran Ikke Nurhasanah Ilfat Afia Amalyah Ilham Pakkawaru IRA NURIYA SANTI Irsanty Collein Ismunandar Jamaluddin Jamaluddin Jamaluddin JAMALUDDIN Juliana Kadang Junaidi Junaidi Kawile, Tirza Fitriani Krisdianto, Dandi Lasodi, Nurfadila Ramdani Latifa, Latifa Latifah Yuniar Lenny D Lilianty Syattar, Elly Lisnawati M Ikbal A M. Iqbal Bakry Mapparessa, Nurlaela MARCELLINA, Nelly Marlin, Marlin Marwana, Marwana Masruddin Masrudin Masrudin, Masrudin Masulilli, Fitria MEZALUNA, Mezaluna Mile, Yuldi Misnawati Misnawati Moh Fadli Dg , Patompo Mohammad Iqbal BAKRY MUFIDAH, Andi Ainil Muh Darma Halwi Muh. Darma Halwi Muhammad Ansar Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Arfandy Muhammad Darma Halwi Muhammad Darma Halwi Muhammad Din Muhammad Din Muhammad Ilham Pakawaru Muhammad Ilham Pakkawaru Muhammad Natsir Muhammad Ridwan Muhammad RIDWAN Muhammad Ridwan Nasir Muhammad Syafaat MULIADY, Humaira Muliati Muliati Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Aras Mustamin Mustamin Mustamin MUSTAMIN Mustamin Mustamin Mustamin Mustamin MU’AWIYAH, Siti Nanda Nanda Nanda, I Wayan Satya Naspia Nasrul Ni Made Ayu Genitri Ni Made Suwitri PARWATI Ni Made Suwitri PARWATI Nina Yamin Nina Yusnita Yamin Nisa, Nur Ainun Novita Muliyani Djalil NOVITA, Nur Indah Dwi Nur Riski Islianty Nurhayati Haris Nurlaela Mapparessa Nurlaila Fitriani Nurlailah Nurlailah Umar Nurlela MAPPARESSA Oka, I Gede PAKAWARU, Muhammad Ilham Pangaribuan, Helena Panjili, Moh Yusran Parwati, Ni Made Suwitri PATTAWE, Abd. Purnama, Aziza Dewi Rahayu INDRIASAR Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rasmi Nur Anggraeni Ria Fitria Ridwan , Ridwan Ridwan Ridwan, Ridwan Rina T Rina Tampake Rinaia, Syafia Riska Riska Rizkaningsih Rizkina Maharani Rizqan, Andi Muhammad Ryan Ryan Saleh, Fadli Moh Saleh, Fadli Moh. SALSABILA, Meita Gania Sampewai, Helmaise Santika Sari, Anik Indah Selmita Paranoan Selvi A.M Selvi A.Mangundap Semuel Ra'bung, Alfrida Siti JAENAB Siti Nur Anisa Sri Hardianti Sri Haryani Sri Wahyuni Stesya Orhizha Anandita Sudarman H Melangka, Yulianus Sugianto Sugianto Sugianto Sugianto Supirno, Supirno Supriadi Abdul Malik Supriadi B Supriadi Laupe Tanra, Andi Ainil Mufidah Tenripada, Tenripada Ternripada Ternripada Ternripada, Ternripada Totanan, Chalarce Tri Utari Madao Uwete, Andini Veithzal Rivai Zainal Wa Jana Waang, Lidia Indriane Wahyudi Wahyudi Wayan Ayu Diana Lestari Yuldi MILE Yuldi Mile Yulianti Yulianti Yulianti Yulianus S Yunia, Latifah Sukmawati Yusuf, Gracia Carolina Yusuf, Rolland M Zainul, Zainul Zulhaerini, Adilah

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