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Amiruddin

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Effect of Forensic Accounting, Professional Skepticism, and Red Flags on Fraud Detection Kusminarto, Zaskia Febrina Ananda; Amiruddin; Sundari, Sri
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.747

Financial statement fraud remains a critical challenge that can undermine public trust in the accounting and auditing professions. This study aims to examine and analyze the influence of forensic accounting, professional skepticism, and red flags on fraud detection. A quantitative approach was employed using primary data collected through questionnaires distributed to auditors at Public Accounting Firms (KAP) in Makassar, selected via purposive sampling. Hypotheses were tested using multiple linear regression analysis. The results indicate that forensic accounting, professional skepticism, and red flags have a positive and significant effect on the effectiveness of fraud detection. Theoretically, this research strengthens the synthesis of GONE Theory and Attribution Theory in explaining the fraud detection process within an investigative audit context. Practically, these findings provide a strategic reference for Public Accounting Firms in formulating auditor capacity-building strategies to be more systematic, critical, and evidence-based in detecting fraud. Kasus kecurangan laporan keuangan (financial statement fraud) tetap menjadi tantangan serius yang berpotensi mendegradasi kepercayaan publik terhadap profesi akuntan dan auditor. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh akuntansi forensik, skeptisisme profesional, dan red flag terhadap pendeteksian fraud. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada auditor pada Kantor Akuntan Publik (KAP) di Makassar. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, sedangkan pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa akuntansi forensik, skeptisisme profesional, dan red flag berpengaruh positif dan signifikan terhadap efektivitas pendeteksian fraud. Secara teoretis, penelitian ini memperkuat sintesis Teori GONE dan Teori Atribusi dalam menjelaskan mekanisme pendeteksian kecurangan pada konteks audit investigatif. Secara praktis, temuan ini memberikan rujukan strategis bagi KAP dalam mengoptimalkan kapasitas auditor agar lebih sistematis, kritis, dan berbasis bukti dalam mengidentifikasi indikasi kecurangan.

The Role of Information Technology on the Effectiveness of Internal Control in Fraud Prevention Randi Sastrawan; Mediaty; Amiruddin
Agency Journal of Management and Business Vol. 4 No. 1 (2024): Januari 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.3.2.2023.181

Fraud or Fraud is a deliberate act of dishonesty to deprive another person/party of their rights or property. In the context of a financial statement audit, fraud is defined as a misstatement in a financial report carried out intentionally. Companies identified as committing fraud can result in bankruptcy. This is where the role of an internal control system is really needed. To reduce the potential for fraud committed by irresponsible parties, maximizing the role of information technology is one way that must be taken to prevent fraud. In this research, qualitative research methodology was used. This type of research is library research. The approach used in this research is a philosophical and pedagogical approach. In the process of preventing and detecting fraud, the use of information technology to strengthen the internal control system is a step to overcome this problem. Through the use of information technology systems, it is believed that it will reduce the occurrence of fraud in an organization, which of course will have a good impact on the continuity of the organization's business.

KARAKTER DAN ETIKA SOSIAL MAHASANTRI DI LINGKUNGAN MA’HAD AL-JAMI’AH UIN RADEN INTAN LAMPUNG M. Izzad Khairi Yazdi; Septuri; Amiruddin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.44028

This study aims to identify, explain, and examine the social ethical values imparted to students, in addition to assessing the social ethical character demonstrated by students at Ma'had UIN Raden Intan. The methodology applied in this study is descriptive qualitative, with a case study approach. The data collection process involved conducting comprehensive interviews with the leadership of the Ma'had, ustadz, administrative personnel, and mahantri, along with engaging in participatory observation of activities occurring within the Ma'had environment. The research findings reveal that: First, the social ethical values internalized at Ma'had UIN Raden Intan Lampung include ethics towards fellow students, administrators, ustadz, leaders, society, the state, and the environment. Second, the social ethical character reflected in the lives of the students includes friendliness, the habit of greeting, the spirit of mutual assistance, tolerance, and respect and obedience to the administrators and ustadz, although some students are still found to be less disciplined in participating in Ma'had activities. Meanwhile, in the community sphere, students demonstrate social concern through social service and active participation in political activities on campus. In addition, environmental and social media ethics are implemented through behaviors that maintain cleanliness (mutual cooperation and picket), as well as wise and polite use of social media.

The Advantages of Sharia Value Added Business in Realizing the Sustainability of Traditional Enterprises in Gattareng Village Sufiani Zahra; Muhammad Wahyuddin Abdullah; Supriadi; Mukhtar Lutfi; Amiruddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9932

This study aims to analyze the advantages of sharia value-added business in realizing the sustainability of traditional enterprises in Gattareng Village. This research employs a qualitative approach using a field study method involving traditional business actors, such as gogos sellers, banana sellers, and agricultural middlemen. The data were collected through observation, in-depth interviews, and documentation, and were then analyzed descriptively from the perspective of sharia value-added principles. The results of the study indicate that the implementation of sharia principles in traditional businesses not only generates economic value but also forms mental, social, and spiritual values that simultaneously strengthen business sustainability. Sharia value-added is manifested through honesty, fairness in pricing, transparency, social responsibility, and adherence to halal principles, which help build trust as a primary form of social capital. The integration of spiritual values, including the concept of Manunggaling Kawula Gusti, emphasizes that economic activities are understood as a form of devotion to God, giving rise to inner peace, blessings in business, and harmonious social relations. The business advantages obtained are multidimensional, encompassing financial profit, public trust, inner satisfaction, and the sustainability of business relationships. This study concludes that sharia value-added constitutes a holistic business paradigm and has the potential to serve as a foundation for the sustainability of traditional enterprises, particularly in rural areas, within the framework of a just, ethical, and sustainable Islamic economy.

Konsep Reward dan Punishment dalam Hadist Tarbawi Serta Relevansinya Terhadap Pendidikan Kontemporer Luthfia Hanifatus Saiyidah; Linggaria Lova; A.Gani; Muhammad Akmansyah; Amiruddin
AL IBTIDAIYAH: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Vol. 7 No. 2 (2026): April
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/m71nr745

The concepts of reward and punishment are understood as educational strategies aimed at shaping students’ behavior and character. In the tradition of Islamic education, these principles are recognized through the concepts of targhīb (reward) and tarhīb (punishment), which are rooted in the hadiths of the Prophet Muhammad SAW. This article is designed to analyze the concepts of reward and punishment in hadith tarbawi by referring to three primary hadiths, while also examining their relevance to contemporary educational practices. A qualitative approach was employed in this study using a library research method. The findings indicate that reward in the hadith tradition emphasizes spiritual and moral dimensions, whereas punishment is implemented gradually, proportionally, and based on the principle of gentleness. These concepts are considered relevant to reinforcement theory in modern educational psychology; however, within the hadith perspective, they encompass broader ethical and transcendental dimensions. Therefore, the integration of hadith tarbawi values is viewed as capable of strengthening humanistic educational practices oriented toward character development.

The Pengaruh Kombinasi Manitol-Sorbitol Sebagai Pengisi Tablet Kunyah Ekstrak Etanol 96% Daun Sirsak (Annona muricata L.) Amiruddin; Prisiska, Fahjar; Gusmayadi, Inding
Farmasains : Jurnal Ilmiah Ilmu Kefarmasian Vol. 8 No. 1 (2021)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/farmasains.v8i1.5381

Tablet kunyah ekstrak etanol 96% daun sirsak (Annona muricata L.) diharapkan dapat menutupi rasa yang pahit dari ekstrak. Tablet kunyah juga harus memenuhi syarat mutu fisik, maka untuk mencapai hal tersebut diperlukan bahan pengisi yang sesuai. Pada penelitian ini digunakan manitol-sorbitol serbagai bahan pengisi dengan metode pembuatan secara granulasi basah. Tujuan penelitian untuk mengetahui pengaruh kombinasi manitol-sorbitol terhadap karakteristik sifat fisik tablet kunyah yang dihasilkan. Tablet kunyah dibuat 5 formula dengan perbandingan kombinasi pengisi manitol : sorbitol untuk F1 (1:0), F2 (3:1), F3 (1:1), F4 (1:3), F5 (0:1). Evaluasi granul meliputi waktu alir, sudut diam, kompresibilitas, serta evaluasi tablet meliputi uji kekerasan, kerapuhan, responden rasa. Hasil evaluasi granul dan evaluasi tablet kunyah semua formula memenuhi persyaratan. Hasil analisa statistik untuk responden rasa diperoleh hasil terdapat hubungan yang signifikan antara pengaruh kombinasi mannitol:sorbitol terhadap rasa dan tekstur namun tidak terhadap aroma dan penampilan.

PROBLEMATIKA PENCANTUMAN STATUS PERKAWINAN BELUM TERCATAT DALAM KARTU KELUARGA Ikhsan; Erha Saufan Hadana; Amiruddin; Muhammad Salim Mahmudi
Al-IHKAM Jurnal Hukum Keluarga Jurusan Ahwal al-Syakhshiyyah Fakultas Syariah IAIN Mataram Vol. 18 No. 1 (2026): Juni (Inprogress)
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/alihkam.v18i1.15402

Pencatatan perkawinan memiliki peran fundamental dalam sistem hukum keluarga di Indonesia karena menjadi instrumen utama dalam memberikan kepastian dan perlindungan hukum terhadap status suami, istri, serta anak. Perkawinan yang tidak dicatat hanya sah dalam dimensi agama sepanjang memenuhi rukun dan syarat keagamaan, tetapi belum memperoleh pengakuan sebagai peristiwa hukum dalam sistem hukum nasional. Perkembangan kebijakan administrasi kependudukan melalui Surat Edaran Dirjen Dukcapil Nomor 472.2/15145/Dukcapil Tahun 2021 memperkenalkan status “kawin belum tercatat” yang memunculkan dinamika baru. Kajian ini penting karena menunjukkan adanya pergeseran pengakuan negara dari legalitas normatif menuju pengakuan administratif terbatas. Kesenjangan penelitian terletak pada minimnya kajian yang secara khusus menganalisis konsistensi kebijakan tersebut terhadap prinsip dasar Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan, terutama terkait fungsi kumulatif antara keabsahan agama dan pencatatan sebagai syarat pengakuan negara. Penelitian ini bertujuan untuk menganalisis kedudukan hukum status “kawin belum tercatat” serta menilai implikasinya terhadap kepastian hukum dan perlindungan hak keluarga. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan peraturan perundang-undangan dan konseptual melalui studi kepustakaan. Analisis dilakukan terhadap Undang-Undang Perkawinan, serta regulasi administrasi kependudukan. Hasil penelitian menunjukkan bahwa status “kawin belum tercatat” bukanlah bentuk pengesahan perkawinan dan tidak dapat disamakan dengan “kawin tercatat”, melainkan hanya merupakan pengakuan administratif sementara agar pasangan tetap dapat masuk dalam sistem kependudukan dan memperoleh akses layanan dasar. Secara hukum status ini berada pada posisi hukum yang belum sempurna karena tidak melahirkan akibat hukum penuh sebagaimana perkawinan yang tercatat, sehingga masih menyisakan kerentanan terhadap hak perempuan, anak, waris, nafkah, dan pembuktian hukum. Kebijakan ini berpotensi melemahkan fungsi pencatatan apabila dipahami sebagai legitimasi alternatif terhadap kewajiban pencatatan perkawinan. Implikasinya, negara perlu melakukan harmonisasi regulasi, mempertegas bahwa status tersebut hanya bersifat sementara dan wajib ditindaklanjuti melalui pencatatan resmi atau isbat nikah, serta memperkuat sistem pencatatan perkawinan sebagai dasar kepastian dan perlindungan hukum keluarga secara menyeluruh.

Self-Determined Learning, Digital Competence, and Learning Styles as Predictors of Students' Attitudes toward Flipped Learning Rahman, Muhammad Haristo; Amiruddin; Nurlaela
Indonesian Technology and Education Journal Vol 4 No 1 (2026): April
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/itej.v4i1.1116

Flipped learning effectiveness depends heavily on student attitudinal acceptance, yet prior research has typically examined its determinants in isolation focusing separately on technology acceptance, self-regulation, or learning preferences. This study proposes and tests an integrated structural model linking Self-Determined Learning (SDL), Digital Competence (DC), and Learning Style (LS) to students' attitudes toward flipped learning (SFLIPP) among undergraduates in Indonesian higher education. A cross-sectional survey was administered to 395 students, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS SEM). The measurement model demonstrated robust reliability and validity (AVE > .50; CR > .838; HTMT < .90). Results showed that Learning Style was the strongest direct predictor of attitudes (β = .413, p < .001), followed by Digital Competence (β = .190, p < .001) and Self-Determined Learning (β = .164, p < .001). SDL exerted a substantial total effect on SFLIPP (β = .535), with approximately 69.3% of this effect mediated indirectly predominantly through LS (71.4% of the mediated portion) rather than DC (28.6%). The model explained 42.7% of the variance in attitudes. These findings indicate that fostering positive attitudes toward flipped learning requires a holistic approach that simultaneously strengthens student agency, cultivates responsible digital competence, and ensures pedagogical preference alignme.

The Meaning of Local Cultural Values Siri' na Pacce in Managerial Accounting Decision Making: Qualitative Study of Business Actors in Makassar City Sri Depi; Amiruddin; Rahmawati Hs
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.516

This study aims to examine the role of local cultural values, specifically Siri’ na Pacce, in shaping managerial accounting decision-making among business actors in Makassar City. The research adopts a qualitative approach using a phenomenological method to explore the subjective meanings and lived experiences of business practitioners within their socio-cultural context. Data were collected through in-depth interviews, observations, and relevant documentation, and analyzed using an interactive qualitative analysis model involving data reduction, data display, and conclusion drawing. The findings reveal that managerial accounting decisions are not solely driven by economic rationality but are significantly influenced by cultural values embedded in the Bugis-Makassar society. The concept of siri’ (self-esteem and dignity) encourages integrity, honesty, and the preservation of business reputation, while pacce (empathy and social solidarity) promotes social responsibility and ethical considerations in business practices. Consequently, accounting practices tend to be contextual, adaptive, and not always aligned with formal accounting standards, as they are shaped by social interactions, experiences, and local norms. This study contributes to the development of indigenous accounting literature by highlighting accounting as a socially constructed practice influenced by cultural and psychological factors. The findings suggest the need for a more culturally responsive and context-based managerial accounting approach to enhance its relevance and effectiveness in diverse socio-cultural environments.

The Influence of SDG Disclosure and Islamic Social Reporting on Islamic Ethical Responsibility and Maqasid Sharia Performance in Sharia Banks in Indonesia for the 2020–2025 Period. Sri Depi; Amiruddin; Asri Usman
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.534

This study examines the effect of SDGs Disclosure and Islamic Social Reporting (ISR) on Maqasid Sharia Performance with Islamic Ethical Responsibility as a mediating variable in Islamic banks in Indonesia during the 2020–2025 period. The research addresses the gap in integrating global sustainability frameworks with Islamic ethical principles in measuring sharia-based performance. The main objective of this study is to analyze the direct and indirect relationships between SDGs Disclosure, ISR, Islamic Ethical Responsibility, and Maqasid Sharia Performance. This research employed a quantitative explanatory approach using secondary data derived from annual reports of Islamic commercial banks, selected through purposive sampling. Data were analyzed using multiple linear regression and mediation testing with SPSS. The results show that SDGs Disclosure has a positive and significant effect on Islamic Ethical Responsibility, although with a relatively small contribution, and does not significantly affect Maqasid Sharia Performance. In contrast, Islamic Social Reporting has a strong positive and significant effect on both Islamic Ethical Responsibility and Maqasid Sharia Performance. Furthermore, Islamic Ethical Responsibility partially mediates the relationship between ISR and Maqasid Sharia Performance but does not effectively mediate the influence of SDGs Disclosure. These findings highlight that ISR plays a more substantial role than SDGs Disclosure in enhancing ethical responsibility and achieving maqasid-based performance. This study contributes to the development of Islamic accounting literature by integrating sustainability and sharia performance concepts, and provides practical implications for improving social reporting quality in Islamic banking.

Co-Authors -, Muhammadiah -, Sarbudin A, Marya A. Aenul Ahyar A. Muhammad Idkhan A.Gani Abd Wahid Abdi Suprayitno Abdul Gafar Karim Abdurrachman, Malik Abdurrahman Abdurrahman Ach. Syaiful Adam Djordan Adam Addinul Yakin Ade Pathya Purwanti Aden Gunawan Adlimawati Adnan Adzim, Syahrun Agung Setiabudi Agus Muchsin Agus Salim Nazar Agustan Ahdar Ahdiat Agriansyah Ahmad Fadhail Ramadhan Ahmad Fauzan Ahmad Muktamar B Ahmad Nur Mizan Ahmad Prayogi Ahmad, Alvia Ahmad, Gufran Ainal Gani Aini, Septy Nur Aini, Syaripah Akhyar Akmal Hidayat Akmal Hidayat Akriandi Amin Aldino Dika Pratama Aldiva Hamzah Hasibuan Alfafa, Abduh Malik Alfiana, Hana Alfin Fauzan Ali Husni Alias, Hamzah Alisa, Nur Amin, Bani AMIN, ROSMINI Aminuddin Amry Rakhman Andi Abdul Hamzah Andi Ardasanti Andi Fage Andi Irwan Andi Patappari Andi Thahir Andika Isma Andika Pramukti Andry Halim Anindya Wijayanti, Rheva ANISAH Annura, Raudha Aprillia, Juwita Aprilno Alfa Kumasela Ardan, Amelia Ardasanti, Andi Arfah, Aryati Ariyanto Arliman , Laurensius Asis Nojeng Asmaul Husna Asnita Hasibuan Asri Ismail Asri Usman AsriAdyBakri Asrul Asyurah Khas, Suci Asyurah, Suci Aulia Ananda Aulia Miranti Larasathi Aulinnia, Via Ayumahirah, Anisah Azhariah Rachman Aziz, Cut Fardiyati Azizah Azizi, Muhammad Abrar Azlin A’la Nirotul Fikri A’vi Amelia Badaruddin Anwar Badru, Nurhidayanti Bahar Sinring Balumbi, Musthamin BAMBANG WICAKSONO BANEA, AGNES EYNE Barrulwalidin Basalamah, Muhammad Syafii A. Beatrix Benni Budi Hasiholan Sitanggang Bulan, Wa Ode Sari Bungadia, Shinta Bustami Cahyadi, Agung Cut Mutiah Dafrimon Damhuri Damhuri Darmawan Darmawati Darwis Said, Darwis Daslin, Nurul Ifta Dayang Diah Fidhiani Dea Saufika Mobilingo Dedi Susanto Deny Fatrianto Edyzoh Eko Widodo Deny Fatryanto Devita Hardivia Angel Dewi Fatmarani Surianto Dewi Melani Hariyadi Dharma Arung Laby Diana Putra Dimas Febriyan Priambodo Dimas Putra Wibowo Dini Ikayanti DIYAN FIRMANSYAH Djunaidi Dwi Hastina Eko B, Fransiskus Elfrida Ratnawati Elvina, Elvina Maudi Haldin Emawati Emi Sri Rahayu Fatimah Erick, Benni Eriek Aristya Pradana Putra ERLINA Erna Pasanda Ervina Safitri Erwin Hafid Ester Julinda Simarmata, Ester Julinda Fadel Muhammad, Fadel Fadhail Ramadhan, Ahmad Fadhilah, Raudhatul Fadhlirrahman Baso Fadli Fahira, Ainun Fahirah, Ainun Fahjar Prisiska Fahmi, Ansari Faizatul Fitriyah, Faizatul Fajriyani, Mathla'ul Fajriyanto Faridj Maulana Amir Fathi, Muhammad Fido Yurnalis Firdaus Fiskia Rera Rera Baharuddin Fitra, Khairul Fitri Nasution Fitria Ramadhana Fitrianingsih, Julia FITRIYANA Frana Andrianur Gabriella Elisya Simanjuntak Gede Gangga Widiagung Gende Ede, Suriana Ginting, Fiber Yun Almanda Gultom, Candra Ronitua Gunawan, Aden Guntur Gusmizar Habibuddin, Julianti Hadana, Erha Saufan Hafid Hajering Halimatus Sadiyah Hambali Hamdani, Deny Akhmad Hamdi, Syaibatul Hamriyani Ryka Hamzah Ahmad, Hamzah Hanafi Ashad Handayani, Rika Hanif Aji Muslim Hanny, Rissa Harianto HARTATI Hartawan, Muh Hasanah Nur Hasibuan, Nurkhadizah Hasnawi Hs Hatta, Sukarno Haziq, M. Haziq Annabil Hendi Lilih Wijayanto Heri Kurniawan, Heri Herman, Sriyana Hetilaniar Hilda Hardisa Hizkia Erick Sualang HS, Rahmawati Husaini Husda, Baso Riadi I Made Kariyasa Ibnu Abbas Iffati Chaira IGN Aryawan Asasandi Iin Darmiyati Ikhsan, Muh Ikhsan, S.Sy., MH Ilyas, Abustani Indah Novifa, Ratna Indah, Sulistia Inding Gusmayadi Indra Putra, Iswahyudi Indra Safitri Inggrid Inun Suryani Harahap Ipan Sampe Ira Rosianal Hikmah Irfa Kaharuddin Irmawati Irvan Irvan Marsya, Muhammad ISKANDAR Iskandar, Teuku Isma Kamila Israwati Hamsar Iyah Faniyah, Iyah Jamalwi Jeckson Sidabutar Jefriyanto Saud Judijanto, Loso Jufri Julian Fikri Junaid, Asriani Jusniaty, Jusniaty Juwita Aprillia K, Riswal Kamaluddin Abunawas Kartika Kartika Sari Dewi Khafifah, Ainun Khairani Pancaningrum, Rina Kharazi, Muhammad Koderi Kurnia Prima Putra Kusminarto, Zaskia Febrina Ananda L. Sukardi L. Sukardi, L. LA KOLAKA, LA La Ode Muhamad Risal Latif, Fatmawati Laurensius Arliman S Lazim, Farihin Lely Hartati Lerfiana, Ema Lili Darlian Lili Darlian Linggaria Lova Listri Anisa Lufiana, Aina Firdha Lukman Affandi Luthfia Hanifatus Saiyidah Luthfiyah Luthfiyah Atisa Fadhilah M. Akmansyah M. Izzad Khairi Yazdi M. Miftach Fakhri M. Nur Mukmin M. Yusuf M. Yusuf Maasyitha Purnama Utami Macksalmina Mulya Mahardian Rahmadi Makmur Mansida, Amrullah Mapparenta Marah Sutan Rangkuti Marhani Mariun Mariun, Mariun Marti, Tri Sukma Martini Martini Martua Raja Doli Pangaribuan Marya, Marya Ulfa Mas'ud, Masdar Mashuri, Arif Masyitah Matasik, Marchel Ekin Mateu, William Mawar Mayasari, Andi Ma’rivatul lativah MEDIATY Mhd. Daniel Rezza Kusnanda Michelle Rafael Waw Mifta Fadhli As’ad Minta Ito Hutagalung Mirnani Mislia Miswari Mochamad Nurdin Mohammad Lutfi Muannif Ridwan Muh Amar Muh. Agus Syamsur Rijal Muhaimin Muhamad Seto Sudirman Muhammad Abduh Muhammad Akmansyah Muhammad Amri Muhammad Arfan Wijaya, S Muhammad Haristo Rahman MUHAMMAD HASBI Muhammad hasim Muhammad Hasim S Muhammad Husni Abdulah Pakarti Muhammad Kafrawi MUHAMMAD LUTFI Muhammad Nur Muhammad ridho azmi Muhammad Ridhona Z. Nur Muhammad Salim Mahmudi Muhammad Suyudi Muhammad Vallery Al Tansha Muhammad Vijaya Waluddin Muhammad Wahyuddin Abdullah Muhammad Yahya Muhammad Yunus Idy Muhammad Yusuf Zulkifli Muhammad Yusuf Zulkifli, Muhammad Yusuf Zulkifli Muhammad Yusup Muharram Muhibuddin Alamsyah Muhlis Hajar Adiputra Muhlis, Suardi Mukhtar Galib Mukhtar Lutfi Munawir, Ahmad Munawwirah, Zawil Musa, Ratna Musdalifah, Ulfani Muslaini, Fadel Muslim Muslim Muslim Mustafa Kamal Mustari Lamada Muta'allim, Muta'allim Mutmainnah, Andi Muzakkar Yasin MY, Yusnawati Nadia, Nadia Muntaja Nadila Nadya Putri Matondang Nainunis, Nainunis Nasrul Natasya Ryanda natasya, nurul Nelsa Listia Amanda Ni Luh Sri Supartiningsih Ni Made Nike Zeamita Widiyanti Nisak, Khairun Nisaul Jamilah Nufus, Zahrotun Nukhrawi Nawir Nur Amin Nur Asiah Nur fitri Zafitri Nur Hikmah Nur Inayah Nurbayani Nurbayani Nurfadila Nurfadila, Nurfadila Nurhaliza Nurhidayah Z, Dwi Nurhidayanti Nurina Saffanah Nurlaela Nurrahmania Nursan, Muhammad Nurul Maulida, Nurul Nurul Sakinah Rifqayana Amru Nurwahyuni Nuuridha Matiin Pande Komang Suparyana Parenrengi, Syafiuddin Pasca Sari Nauli Tamba Pazri Pohan, Indah Triana Sari Prananda, Dimas Raka Pratama, Chandra Wisnu Aji Prisiska, Fahjar Purnamawati R.Bambang Wicaksono Rahawarat, Marwia Rahim, Syamsuri Rahmat Aidil Adhan Rahmatiah HL Rahmatun Nisa, Rahmatun Rahmawati Rahmawati HS Rama Medi Kesuma Ramlawati Randi Sastrawan Rasyid, Syarifuddin Ratna Ayu Damayanti Rayani, Nur Rayyahun, Annisa Razak, Yusuf Razali Razaq, Yusuf Realita Realita Reflina Sinaga Reski, Muhammad Reza Fahmi Rezki Gunawan Ridho Apriyadi Ridhwan Rifani Nur Sindy Setiawan Rifqi Rina Khairani Rina Khairani Pancaningrum, Rina Khairani Rio Ananata Putra Panjaitan Riza, Safrur Rizaldi Alfaiz Rodliyah Rohima Sera Afifah Rosidah Rosita Rusdaya Basri, Rusdaya Rusdi Sulaiman rusdiana Rusli Sabilu, Murni Sadat Malik, Anwar SADIYAH, HALIMATUS Safitri, Rini Rahma Saifullah Sakinah, Andi Salcedo, Chairul Liza Salma Sandi Sandi, Fandra Ari Sandy Franata Tarigan Saprin Saputra, Aditiyo Tri Saputra, Zulman Sarah, Dinda May Sarayulis Satriani Satriani Satriani SATRIYAS ILYAS Sayid Abdullah Sayyidil Anwar Siddik Selong, Abbas Septuri Setialaksana, Wirawan - Setiawan, Angga Tegar Siemze Joen Simamora, Febri Elsa Manora Sipahutar, Mayang Sari Sirajuddin Siregar, Fikri Hamdi Sistyawan, Dwanda Julisa Siti Aisyah Siti Jamilah Wisudarsri SITI NURJANAH Siti Rohani Sitti Hajar Sitti Jamilah Amin Sohra Sri Depi Sri Kumalasari Sri Ulfa Junaidah Sri Wahyuni Nur Sri Widistari, Besse Suama, I Wayan Subandi Suci Ramadhani Sudirman Sufiani Zahra Sugeng A. Karim Suhelayanti suhelayanti, Suhelayanti Suhendar, Aris Sukatin, Sukatin Sulaiman Ibrahim Sulardi . Sulfa, Muhammad Sumariyanto, Iris Sumarlin Sunaringtyas, Septia Ulfa Sundari, Sri Sundusiyah, Anis Supriadi Suriyanti, Lenni Suryaningtiyas Puspa Wardhani SURYANTI Susi Delmiati Syaharuddin Syaharuddin Syaifudin SYAMSU ALAM Syamsuar Syamsuddin Syamsuddin, Darussalam Syamsul Bahri Syamsul Rizal Sinulingga Syarifuddin Syaripah Aini T. Wildan T. Wirdana Taqwallah Taufiqurrahman, Hanif Tawakal Teuku Salfiyadi Teuku Zulfikar Tiana Fatwa Maharani Tin Amalia Fitri Tiwy Ardyanti Tiyas Yulita Tri Yuli Lestari Triyanto, Joko Umar, Nur Fadhilah Umi Kalsum Ummul Khair Usman Utomo, Styo Budi Vera Astuti, Vera Vika, Annisa Indah Vika Wahyuddin Abdullah, Muhammad WAHYUDI wahyuni Wardi, Maula Widiyanto Wisda Anggriyani Wulandari, Tiwi Yakin, Addinul Yarni Indryanti Yeni Marlina Yudi Siswanto Yudik Prasetyo Yunita Amraeni Yuri Khairizal Yusfriadi Abda Yuspar Yusuf, Muhammad Firdaus Zahara A’Lia Zaikin, Muhammad Zainal Arifin Zainal Said Zilawati Zulfikar

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