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Determinants of Accountability for Financial Management of Non-Profit Organizations in Indonesia with the Internal Control and Supervision Environment as Moderation Variables Amirah, Amirah; Totanan, Chalarce; Jurana, Jurana
International Journal of Social Service and Research Vol. 4 No. 03 (2024): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i03.761

Abstract

This study aims to examine the determinants of financial management accountability in non-profit organizations. Utilizing a quantitative methodology employing Partial Least Squares (PLS) analysis, the study assessed 14 hypotheses, relying on coefficient values and significance levels for hypothesis validation. While the choice of analysis model and rationale behind its selection were not explicitly elucidated, the study ensured rigor through pilot testing of the questionnaire to establish validity and reliability. From 140 distributed questionnaires, 87 were returned, and 79 met the inclusion criteria for analysis. The findings suggest a significant positive influence of transparency, fund type, financial statement presentation, and accessibility on financial management accountability. Additionally, internal control factors such as transparency, fund types, financial statement presentation, accessibility, and internal supervision underscore the importance of these elements in bolstering accountability. However, it is noteworthy that the direct impact of the control environment on financial management accountability was not observed within the study's context. While the identification and operationalization of the studied variables were not extensively detailed, it is acknowledged that the relatively small sample size and the focus solely on non-profit organizations in Indonesia may constrain the generalizability of the findings. Nonetheless, this research provides valuable insights into the factors influencing accountability practices in NGO financial management, potentially benefiting stakeholders and contributing to the existing literature on financial management, particularly within the realm of non-profit entities.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan CSR Sebagai Variabel Intervening Rizqan, Andi Muhammad; Bakry, Mohammad Iqbal; Jurana, Jurana; Tanra, Andi Ainil Mufidah
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1042

Abstract

This study aims to examine the impact of implementing Good Corporate Governance (GCG) principles on financial performance, with Corporate Social Responsibility (CSR) disclosure acting as a mediating variable. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Financial performance is measured using the Return on Assets (ROA) indicator. The audit committee is assessed based on the number of its members, while institutional ownership is evaluated by the percentage of shares owned by institutions relative to the total shares outstanding. CSR disclosure is analysed using the number of items aligned with the Global Reporting Initiative (GRI) standards. The study population consists of 63 companies, from which 25 were selected using a purposive sampling method based on specific criteria. Data were sourced from annual reports available on the IDX and analysed using the Partial Least Square (PLS) method, supported by the WarPLS 8.0 software. The findings reveal that both the audit committee and institutional ownership have a significant positive effect on financial performance. However, CSR disclosure has a significant negative impact on financial performance. Furthermore, the audit committee and institutional ownership significantly and positively influence CSR disclosure. Despite this, CSR disclosure does not mediate the relationship between the audit committee and financial performance, nor between institutional ownership and financial performance. The study underscores the importance of effective corporate governance in enhancing financial outcomes, while also highlighting the need for a more strategic approach to CSR disclosure to create tangible benefits for companies. Keywords: audit committee, institutional ownership, financial performance, corporate social responsibility.
Deteksi Dini, Stimulasi, dan Intervensi Pertumbuhan dan Perkembangan pada Bayi dan Balita di Posyandu Puskesmas Tinggede Masulili, Fitria; Zainul, Zainul; Junaidi, Junaidi; Sipatu, Lindanur; Jurana, Jurana
Jurnal Pengabdian Masyarakat Lentora Vol. 1 No. 2 (2022): MARET 2022
Publisher : Jurusan Keperawatan Politeknik Kesehatan Kementerian Kesehatan Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.345 KB) | DOI: 10.33860/jpml.v1i2.1043

Abstract

Pendahuluan: Masa depan suatu bangsa tergantung pada keberhasilan anak dalam mencapai pertumbuhan dan perkembangan yang optimal. Deteksi dini penyimpangan tumbuh kembang perlu dilakukan untuk dapat mendeteksi secara dini adanya penyimpangan tumbuh kembang balita termasuk menindaklanjuti setiap keluhan orangtua terhadap masalah tumbuh kembang anaknya. Tujuan pengabdian pada masyarakat ini yaitu untuk mendeteksi, memberikan stimulasi, intervensi dan evaluasi perkembangan pada balita sesuai tahapan usianya di posyandu Puskesmas Tinggede. Metode pengabdian masyarakat yang digunakan yaitu kegiatan lapangan, berupa pemeriksaan langsung kepada khalayak sasaran yaitu balita yang berkunjung ke posyandu di Puskesmas Tinggede. Tindakan yang dilakukan yaitu pemeriksaan berat badan, tinggi badan, lingkar kepala, dan perkembangan anak meliputi motorik halus, motorik kasar, bahasa, sosialisasi dan kemandirian, dilakukan interpretasi, stimulasi perkembangan dan konseling gizi pada orangtua anak. Hasil diperoleh yaitu: terdapat 7 anak dengan berat badan sangat kurus dan 2 anak kurus, 1 anak sangat pendek dan 2 anak pendek, 5 anak dengan masalah kesehatan batuk pilek dan susah makan, 2 anak mikrocepal, dan semua anak mempunyai kemampuan perkembangan sesuai dengan tahap usianya. Kesimpulan kondisi anak saat ini yaitu dari segi status nutrisi dan kesehatan anak tidak memberikan dampak negatif pada perkembangan anak. Saran kepada Puskesmas Tinggede untuk lebih meningkatkan pelaksanaan pemeriksaan perkembangan anak secara rutin dan tetap memotivasi orangtua untuk membawa anak ke posyandu setiap bulan.
The Influence of TLRHP on the Level of Government Compliance in LKPD Disclosures: a Study in Districts/Cities in Central Sulawesi Province NANDA, Nanda; DIN, Muhammad; JURANA, Jurana; MUFIDAH, Andi Ainil
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i1.1179

Abstract

The research aims to see the effect of follow-up recommendations from audit results on compliance in disclosing local government financial reports. Using a quantitative approach, the secondary data comes from the Ministry of Finance and BPK RI regarding follow-up to audit recommendations in 2018-2022. Data analysis was carried out using the PLS SEM method using WarpPLS 7.0. The research results show that follow-up to audit recommendations has a positive and significant effect on government compliance and strengthens the relationship in the disclosure of regional government financial reports, with path coefficients of 0.27 and 0.26, respectively. The R² value of 0.23 indicates that the two variables explain 23% of the variability in compliance levels. Model fit testing shows valid results, with all model indices meeting the fit criteria. The research results reveal that the Follow-up to Audit Result Recommendations (TLRHP) has a positive and significant influence on the Level of Compliance (TKPTHN) and strengthens the Disclosure of Regional Government Financial Reports (PLKPD). Implementation of audit recommendations and transparency of financial management is critical to increase regional government accountability. Although these variables explain 23% of the variation in compliance, other factors still contribute. This research suggests a qualitative approach for further studies to explore the relationship between audit and compliance and the impact of monitoring systems on corruption prevention.
DETERMINAN TINGKAT PEMAHAMAN AKUNTANSI Purnama, Aziza Dewi; Jurana, Jurana
Jurnal Ekonomi Kreatif Indonesia Vol. 3 No. 1 (2025): January
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v3i1.80

Abstract

ABSTRAK Fenomena yang terjadi dalam dunia perkuliahan adalah seringkali banyak mahasiswa yang memiliki intelektual tinggi justru memiliki IPK yang rendah, namun ada juga mahasiswa yang memiliki intelektual rendah namun dapat meraih nilai IPK yang tinggi, ini disebabkan karena adanya dorongan hati atau keyakinan mahasiswa tersebut untuk mau meningkatkan kapasitas belajarnya serta tidak mudah putus asa dalam meraih apa yang diinginkan. Penelitian ini bertujuan untuk menganalisis pengaruh efikasi diri, pengendalian diri, dan cara belajar terhadap tingkat pemahaman akuntansi. Jumlah sampel yang diteliti sebanyak 91 mahasiswa S1 jurusan akuntansi Universitas Tadulako dengan populasi sebanyak 966 mahasiswa dari Angkatan 2017, 2018, 2019, 2020 dan 2021. Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik Simple Random Sampling. Metode analisis data menggunakan analisis regresi linier berganda. Teknik analisis data menggunakan program Statistical Package for the Social Sciences (SPSS) for Windows versi 26.0. Hasil penelitian ini menunjukkan bahwa efikasi diri berpengaruh signifikan terhadap tingkat pemahaman akuntansi, pengendalian diri berpengaruh signifikan terhadap tingkat pemahaman akuntansi, dan cara belajar tidak berpengaruh signifikan terhadap tingkat pemahaman akuntansi.   ABSTRACT The phenomenon that occurs in the world of lectures is that often many students who have high intellectuals have low GPAs, but there are also students who have low intellectuals but can achieve high GPA values, this is due to the encouragement or belief of these students to want to increase their learning capacity and not easily despair in achieving what they want.This research aims to analyze the influence of self-efficacy, self-control, and learning methods on the level of understanding of accounting. The number of samples studied were 91 undergraduate students majoring in accounting at Tadulako University with a population of 966 students from the Class of 2017, 2018, 2019, 2020 and 2021. The sampling technique in this research used the Simple Random Sampling Technique. The data analysis method uses multiple linear regression analysis. The data analysis technique uses the Statistical Package for the Social Sciences (SPSS) for Windows version 26.0 program. The results of this research show that self-efficacy has a significant effect on the level of accounting understanding, self-control has a significant effect on the level of accounting understanding, and learning methods do not have a significant effect on the level of accounting understanding.
The Concept of Corporate Social Responsibility in Higher Education Institutions in Perspective Ketadulakoan BAKRY, Mohammad Iqbal; MULIATI, Muliati; JURANA, Jurana; RIDWAN, Muhammad
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1115

Abstract

This research aims to reconstruct the concept of Corporate Social Responsibility (CSR) in Higher Education Institutions (or University Social Responsibility) from a religious perspective. The Critical Paradigm is used as a paradigm for developing this research. Interviews, observation and documentation carried out data collection. Informants were selected based on the credibility of the researcher. Data analysis was carried out by reconstructing the concept of CSR in higher education institutions (USRs) based on religious values. The findings of this research are the philosophy of Tadulakoan to dismantle the values ??of secularism, materialism and individualism in the implementation of USR in Tadulako. The research results found accountability in the form of reporting related to 1) Level of courage (Natona Nalanggai) in fighting for justice to achieve peace, 2) Ability to achieve success through collaboration of various intelligences, 3) Fighting power in achieving success. 4) Excellence (Nabaraka) in creating innovations to ease human life. 5) Accuracy and caution (Nompangila) in decision-making. 6) Obedience and loyalty (Natuvu No Sangata) to leaders who fulfill their mandate. 7) Level of democracy in joint decision-making activities, 8) Awareness in protecting community interests and the environment. This research can be one of the research that supports and is in line with the Strategic Plan and research road map achieved by Tadulako University (UNTAD).
The Effect of Work-Life Balance and Workload on Employee Performance MEZALUNA, Mezaluna; JURANA, Jurana; PATTAWE, Abd.; LATIFA, Latifa
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1171

Abstract

Maintaining optimal Employee Performance relies heavily on Work-life Balance and reasonable Workload. An unbalanced Workload can hinder productivity, while a healthy Work-life Balance can encourage more effective and efficient performance. To assess how Employee Performance at BPJS Kesehatan Palu Branch Office is affected by Workload and Work-life Balance. This research uses quantitative methodology, by collecting data from 30 respondents through questionnaires and Google forms and then analyzed using WarpPLS 7.0. The results revealed that Employee Performance is significantly affected by the balance between Work-life Balance and Workload. By examining the impact of Workload and Work-life Balance simultaneously in the public service sector, this study offers a new perspective.
Netnography Study: Suitability of Environmental Accounting Reporting of PT. Halmahera Persada Lygend on the Response of YouTube and Instagram Users JURANA, Jurana; MULIADY, Humaira
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1211

Abstract

This study aims to understand the suitability between environmental accounting reporting of PT Halmahera Persada Lygend (HPAL) and the reality in the field based on community responses on the YouTube platform (https://youtube.com/@haritanickel?si=rimm0rUeZOuILjBq) and Instagram (https://www.instagram.com/harita.nickel?igsh=Z2J6MTVjMTBrd2cw). As part of Harita Nickel, HPAL is committed to operational sustainability by prioritizing environmental responsibility, which includes mangrove conservation, coral reef rehabilitation, environmentally friendly smelter development, and community empowerment of Obi Island. Using a netnography approach, this study analyzes user responses and comments on both platforms regarding HPAL's published sustainability reports and the implementation of environmentally friendly principles. The 2024 Merdeka Awards won by Harita Nickel also strengthened the positive perception of the company in terms of social and environmental responsibility. Based on data during the research period from September 14 to November 11, 2024, HPAL received 5,497 likes and 368 positive comments on YouTube, and 1,581 likes and 52 positive comments on Instagram, indicating that HPAL's environmental accounting implementation is in line with public perception and emphasizes the importance of synergy between industrial operations and social and environmental sustainability.
Pelatihan Deteksi Dini dan Pertolongan Pertama pada Penyakit Jantung di Desa Lumbumpetigo Kecamatan Tanantovea Kabupaten Donggala: Early Detection and First Aid Training for Heart Disease in Lumbumpetigo Village, Tanantovea District, Donggala Regency Jurana; Firdaus Hi. Yahya Kunoli; Yulianus Sudarman; Fajrillah; Nasrul; Selvi A.M; Rina T; Baharuddin Condeng; Supriadi Abdul Malik; Lenny D; Amir; Rizkaningsih
Jurnal Kolaboratif Sains Vol. 7 No. 11: November 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i11.6522

Abstract

Situasi gawat darurat dapat terjadi kapan saja dan dimana saja, dalam lingkup keluarga maupun masyarakat. Kondisi gawat darurat merupakan keadaan klinis yang membutuhkan tindakan segera untuk menyelamatkan nyawa dan pencegahan terhadap kecacatan. Tindakan segera untuk menyelamatkan nyawa memerlukan pengetahuan praktis bagi seluruh masyarakat berkaitan dengan pertolongan pertama pada kondisi gawat darurat. Kader kesehatan merupakan anggota masyarakat yang terlatih untuk membantu memberikan pelayanan kesehatan, sehingga peranannya dalam mendukung program pemerintah sangat penting. Pasien hipertensi mungkin mengalami krisis yang memerlukan penanganan segera. Oleh karena itu, kader kesehatan berperan penting dalam membantu petugas kesehatan dalam situasi darurat, khususnya penyakit jantung dan hipertensi yang dapat menyebabkan stroke. Tujuannya adalah untuk meningkatkan pengetahuan dan keterampilan kader kesehatan dalam pencegahan dan pengendalian factor pencetus penyakit jantung dan hipertensi melalui Pelatihan Deteksi Dini Dan Pertolongan Pertama Pada Penyakit Jantung dalam meningkatkan kualitas hidup lansia di Lumbumpetigo. Sasaran kegiatan pengabdian masyarakat ini sebanyak 40 sasaran yang terdiri dari kader kesehatan desa Lumbumpetigo Kecamatan Tanantovea dan lansia desa Lumbumpetigo Kecamatan Tanantovea. Metode pengabdian masyarakat ini dilakukan dengan memberikan penyuluhan dan Pelatihan Deteksi Dini Dan Pertolongan Pertama Pada Penyakit Jantung. Hasil Terjadi peningkatan pengetahuan dan keterammpilan Kader kesehatan tentang penangan dateksi dini dan pertolongan pertama pada penyakit jantung serta kemampuan dalam melakukan pengukuran tekanan darah dengan benar. Luaran wajib yang dihasilkan berupa Artikel jurnal pengabmas. Kesimpulan hasil kegiatan penelitian adalah kegiatan berjalan lancar baik dalam proses kegiatan maupun koordinasi dengan mitra. disarankan diperlukan kesadaran dan partisipasi aktif masyarakat pentingnya deteksi dini penyakit tidak menular dan kerjasama antara pihak puskesmas, kelurahan dan kader kesehatan dalam upaya peningkatan kesehatan masyarakat.
Determinants of Accounting Students' Perceptions of Earnings Management Practices with the Level of Ethical Knowledge Rinaia, Syafia; Jurana, Jurana; Din, Muhammad; Paranoan, Selmita
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.515

Abstract

Phenomena related to earnings management practices raise ethical dilemmas, especially for accounting students. This research aims to analyze the influence of the ethical orientation of idealism and relativism on accounting students' perceptions regarding earnings management practices with the level of ethical knowledge as a moderating variable. The research was conducted on accounting students at Tadulako University from July to September 2023 with a sample size of 267, with PLS analysis. The research results prove that the influence of idealism has no effect on accounting students' perceptions regarding earnings management practices. Relativism has a positive effect on accounting students' perceptions regarding earnings management practices. The level of ethical knowledge strengthens the influence of idealism and relativism on accounting students' perceptions regarding earnings management practices. Idealism and relativism have a positive simultaneous effect on students' perceptions regarding earnings management practices. Therefore, the results of this research can be used as a reference for academics so that in the learning process they can incorporate ethical values into each lesson and conduct case study discussions regarding accounting scandals that occurred.
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