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Pemikiran Hukum tentang Keseimbangan Tata Kelola Syariah bagi Lembaga Keuangan Syariah Hibaturohman, Iib; Mukhlas, Oyo Sunaryo; Burhanuddin, Burhanuddin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5187

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya penerapan prinsip keseimbangan dalam tata kelola syariah pada lembaga keuangan syariah agar tidak hanya berfungsi sebagai entitas bisnis, tetapi juga sebagai instrumen hukum dan moral dalam mewujudkan keadilan dan kemaslahatan. Tujuan penelitian ini adalah menganalisis konsep hukum Islam tentang keseimbangan dalam tata kelola syariah serta implementasinya secara ideal pada lembaga keuangan syariah. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi literatur terhadap sumber-sumber hukum Islam klasik dan kontemporer, regulasi syariah, serta kajian empiris mengenai praktik tata kelola pada lembaga keuangan syariah. Analisis dilakukan secara induktif dengan memadukan perspektif fiqh mu‘āmalah dan maqashid al-syari‘ah sebagai kerangka teori utama. Hasil penelitian menunjukkan bahwa keseimbangan tata kelola syariah merupakan prinsip fundamental yang menuntut harmonisasi antara kepatuhan hukum (sharia compliance), efektivitas manajerial, dan kemaslahatan sosial. Temuan penelitian mengungkapkan bahwa peran Dewan Pengawas Syariah, serta regulasi yang dikeluarkan oleh DSN-MUI dan OJK, memiliki posisi strategis dalam menjaga integritas moral, etika, dan kepatuhan syariah lembaga keuangan syariah. Implikasi penelitian ini menegaskan bahwa tata kelola syariah yang seimbang tidak hanya menuntut kesesuaian formal terhadap ketentuan hukum Islam, tetapi juga harus mencerminkan nilai keadilan, transparansi, akuntabilitas, serta tanggung jawab sosial, sehingga lembaga keuangan syariah mampu berperan sebagai entitas ekonomi sekaligus agen moral dan sosial dalam mewujudkan sistem keuangan Islam yang adil, etis, dan berkelanjutan.
Keabsahan Pelimpahan Porsi Haji melalui Wasiat Wajibah dan Transformasi Hukumnya terhadap Hukum Islam Ikbal, Muchamad; Mukhlas, Oyo Sunaryo; Saebeni, Beni Ahmad
Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Vol. 2 No. 4 (2025): Oktober: Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/humif.v2i4.2668

Abstract

This study discusses the discourse of fiqh al-nawāzil which is rooted in the fundamental disparity between Islamic Family Law (classical inheritance and will law) and Contemporary Law (Hajj queue regulation Law No. 8 of 2019 and fiat of the transfer of one person to the Director General of PHU No. 130 of 2020). This background raises a normative dilemma when the right to worship (al-haq al-'ibādi) is threatened with forfeiture because classical instruments clash with the principle of lā waṣiyyata li wārith and the limits of al-thuluth. The main purpose of this research is to propose a Mandatory Will as a transformative solution of Islamic Law to provide a fair and strong sharia foundation for the existing state administrative policies. The method used is Fiqh al-Nawāzil with the approach of Istislah (Maslahah Mursalah) and Qiyās Istiḥsānī, which places the portion of Hajj as an obligation that must be fulfilled (al-wājib al-waṣiyyah) equivalent to debt, so that it can methodologically neutralize the limitation of classical inheritance. The conclusion shows that the Obligatory Will has succeeded in bridging this conflict, providing a Legal Impact in the form of modernizing Islamic Family Law, and affirming the ability of Islamic Law to realize maqāṣid al-sharī'ah (ḥifẓ al-dīn and ḥifẓ al-māl) in the contemporary era. The recommendation urges that amendments to the Compilation of Islamic Law (KHI) and hajj regulations (including the strengthening of Kepdirjen 130/2020) be immediately carried out to institutionalize the Obligatory Will, accompanied by the DSN/MUI Fatwa to prevent the commercialization (tadāwul) of the hajj portion and ensure substantive justice for the heirs.
Interfaith Marriage Post Supreme Court Circular No. 2 of 2023: A Perspective of Hifz al-Din and Constitutional Rights Lestari, Elly; Mukhlas, Oyo Sunaryo; Saebani, Beni Ahmad
Khidmatussifa: Journal of Islamic Studies Vol. 4 No. 2 (2025): KHIDMATUSSIFA : JOURNAL OF ISLAMIC STUDIES
Publisher : STIT Sirojul Falah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56146/khidmatussifa.v4i1.346

Abstract

The issuance of Supreme Court Circular (SEMA) No. 2 of 2023 marks a paradigm shift in Indonesian family law, moving from judicial activism that allowed loopholes for interfaith marriages to strict administrative restrictions banning the practice. This study aims to analyze the juridical implications of the Circular by juxtaposing two diametrical perspectives: the doctrine of religious protection (Hifz al-Din) and constitutional rights. This is normative legal research employing statutory and conceptual approaches. The findings indicate that: (1) SEMA No. 2 of 2023 serves as a state manifestation of Sadd al-Dzarai (preventive measure) to maintain theological purity and prevent ambiguity in child lineage status (Hifz anNasl); (2) Within the Indonesian legal system, the right to form a family (Article 28B of the 1945 Constitution) is categorized as a derogable right, restricted by religious values as stipulated in Article 28J paragraph (2); (3) While the Circular establishes legal certainty and judicial uniformity, it potentially triggers legal resistance in the form of law smuggling (fraus legis) through overseas marriages or sham religious conversions. The study concludes that SEMA No. 2 of 2023 reaffirms Indonesia's position as a theistic nation-state that prioritizes theological validity as an absolute prerequisite for the administrative validity of marriage.
Pelimpahan Kuota Haji bagi Jamaah yang Meninggal Dunia: Analisis Maqashid Syariah serta Implementasinya di Indonesia dalam Perspektif Sosiologi dan Antropologi Mulyadi, Kiking; Mukhlas, Oyo Sunaryo; Saebani, Beni Ahmad
Terang : Jurnal Kajian Ilmu Sosial, Politik dan Hukum Vol. 2 No. 4 (2025): Desember : Terang : Jurnal Kajian Ilmu Sosial, Politik dan Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/terang.v2i4.1428

Abstract

The transfer of hajj quotas for deceased pilgrims is a legal and social issue that is relevant to the dynamics of the implementation of the hajj in Indonesia. This phenomenon arises as a consequence of the long waiting list for the departure of pilgrims, which causes many prospective pilgrims to die before having the opportunity to perform the worship. From the perspective of Islamic law, the hajj is personal (fard 'ain) and attached to individuals who have met the requirements of istitha'ah. However, in the context of state administration, the right to portion Hajj is seen as an administrative right that can be transferred to certain heirs in a regulatory manner. This study aims to examine the legal basis for the assignment of hajj quota based on the principles of sharia maqashid and review its implementation in the socio-anthropological context of the Indonesian Muslim community. The research method used is normative law with a conceptual and sociological approach, through the analysis of laws and regulations and developing social practices. The results of the study show that the transfer of the hajj quota does not contradict sharia principles as long as it brings benefits, guarantees justice, and avoids potential abuse. Socially, this policy reflects respect for the deceased's worship intentions, strengthens kinship values, and shows the adaptation of Islamic law in responding to the needs of contemporary Indonesian Muslim society.
Analisis Akad Hibah Terhadap Surplus Underwriting Dana Tabaru Pada Asuransi Syariah Fadhil, Fakhry; Oyo Sunaryo Mukhlas; • Burhanuddin
Journal of Islamic Business Management Studies (JIBMS) Vol. 6 No. 2 (2025): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v6i2.800

Abstract

Surplus underwriting merupakan hal yang sering terjadi dalam pengelolaan dana tabarru’ pada lembaga asuransi syariah dan menjadi salah satu aspek penting dalam praktik asuransi berbasis syariah. Surplus underwriting dalam praktiknya menggunakan akad hibah, di mana akad hibah dipahami sebagai pemberian sukarela dari peserta dengan tujuan tolong-menolong di antara sesama peserta, akan tetapi apabila terdapat surplus underwriting pada dana tabarru maka dana akan di kembalikan kepada peserta asuransi, praktik ini sudah melanggar dari prinsip-prinsip akad hibah.  padahal hal ini menjadi salah satu dasar utama yang membedakan asuransi syariah dengan asuransi konvensional. Penelitian ini menggunakan metode studi pustaka dengan pendekatan normatif, mengkaji teori-teori, konsep akad, serta fatwa DSN-MUI terkait penerapan akad hibah dalam dana tabarru’, termasuk permasalahan surplus underwriting yang muncul di lapangan. Hasil kajian menunjukkan bahwa akad hibah pada dana tabarru’ memiliki dasar hukum yang sah menurut syariah, namun dalam implementasinya perlu pengelolaan yang berhati-hati agar tetap sesuai dengan prinsip keikhlasan, keadilan, transparansi, serta terhindar dari unsur gharar dan maisir yang dilarang dalam syariah. Kajian ini diharapkan dapat memberikan kontribusi ilmiah dalam memperkaya pemahaman mengenai akad hibah dalam pengelolaan dana tabarru’, serta menjadi rujukan bagi pengembangan praktik asuransi syariah yang sesuai dengan maqashid syariah untuk memberikan perlindungan serta keberkahan bagi umat.
From tax deduction to tax rebate: A philosophical reconstruction of zakat–tax integration in Indonesia Adillah, Erika Rishan; Mukhlas, Oyo Sunaryo; Burhanuddin, Burhanuddin
Asy-Syari’ah : Jurnal Hukum Islam Vol. 12 No. 1 (2026): Asy-Syari'ah: Jurnal Hukum Islam, January 2026
Publisher : LP3M Universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/assyariah.v12i1.2323

Abstract

This study examines the normative and philosophical foundations of zakat–tax integration in Indonesia by critically assessing the limitations of the existing tax deduction mechanism and proposing a transition toward a rebate-based model. Although zakat payments made through authorized institutions are formally recognized as deductible expenses, this policy has failed to provide substantive fiscal relief and has produced a persistent double burden for Muslim taxpayers. Employing a normative legal research method with an interdisciplinary orientation integrating legal philosophy, legal pluralism, maqāṣid al-sharīʿah, and comparative analysis this study analyzes Indonesia’s zakat–tax framework and contrasts it with Malaysia’s rebate system. The findings show that Indonesia’s deduction model marginalizes zakat as a fiscal institution, contradicts principles of distributive justice, weakens legal legitimacy, and limits zakat’s redistributive function. In contrast, Malaysia’s rebate model eliminates the double burden by allowing zakat to directly reduce tax payable, thereby enhancing compliance, fiscal justice, and institutional coherence. This study argues that the core problem of zakat–tax integration in Indonesia is paradigmatic rather than administrative. Accordingly, it proposes a rebate-based integration model supported by regulatory reform, institutional collaboration, and digital governance. The study contributes theoretically by reconstructing zakat–tax relations through a legal-philosophical lens and practically by offering a policy-oriented framework for a more just and pluralistic fiscal system in Indonesia.
Justice, Certainty, and Legal Benefit in the Decision of the Bengkulu Religious High Court on Child Living Expenses after Divorce Pian, Happy; Beni Ahmad Saebani; Oyo Sunaryo Mukhlas; Tajul Arifin
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5672

Abstract

Due to parental divorce, children become victims and require the husband as the father to pay for the child's living expenses until they are independent. However, the amount of living expenses is not regulated by law and there are no legal sanctions if the father violates the decision. This often harms the mother and child who have custody. This study aims to analyze: (1) Considerations of the Religious Court in determining the child's living expenses after divorce; (2) Implications of the Religious Court Decision regarding the child's living expenses; (3) Legal efforts of the wife against the ex-husband who does not comply with the decision; (4) Clarity and justice of the law in decisions regarding the child's living expenses. The theories used include the theory of legal benefit from Imam Al-Ghazali and the theory of legal principles from Gustav Radbruch. This study is qualitative with a descriptive analysis method, using data from the contents of the Religious Court decision. Data were obtained through observation, interviews, documentation, and content analysis. The results of the study show: (1) Variation in the amount of the child's living expenses; (2) Many violations of the father's actions in fulfilling the cost obligations; (3) Legal efforts taken by the wife; (4) The decision must regulate more property guarantees to facilitate the implementation of the child's living expenses. Legal development is needed regarding clauses in decisions and statutory regulations.
Potret Hukum Keluarga Muslim Di Nigeria, Somalia, dan Ghana: Regulasi Hukum Perkawinan dan Kewarisan yang berlaku bagi orang Islam di Nigeria, Somalia, dan Ghana Andi, Dede; Mukhlas, Oyo Sunaryo; Khosyi’ah, Siah
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i1.6810

Abstract

Nigeria, Somalia, and Ghana are countries with distinct demographic compositions of the Muslim population: approximately 51% in Nigeria, 99% in Somalia, and 19.9% in Ghana. Each jurisdiction demonstrates diverse legal characteristics in the regulation of Muslim family law. This study aims to analyze the regulatory framework and the effectiveness of Muslim family law in these three jurisdictions. The research employs a descriptive-analytical method with a normative juridical approach. Data were obtained through a library-based examination of statutory provisions and relevant literature, and subsequently analyzed qualitatively. The findings indicate that the Federal Government of Nigeria has delegated authority to twelve northern states to regulate Muslim family law in accordance with Islamic law. Nevertheless, state involvement remains relatively minimal, as implementation is largely entrusted to local religious authorities, most of whom adhere to the Maliki school. In Somalia, the state assumes a dominant role through the codification and modernization of Islamic family law as embodied in the 1975 Family Law. By contrast, in Ghana, Muslim family law is regulated under the Mohammedan Marriage Ordinance (Cap 129 of 1951); however, the regulation is not comprehensive, with the state granting Muslim communities autonomy to observe Islamic law as a form of living law within society. The effectiveness of Muslim family law thus requires a balance between clear and comprehensive legal substance, robust institutional structures, and a legal culture supportive of its implementation
AL-AMR BI AL-SYIRA’ FROM THE PERSPECTIVE OF AGENCY THEORY Asnan Purba; Oyo Sunaryo Mukhlas; Burnahnuddin
International Journal of Multidisciplinary Reseach Vol. 2 No. 1 (2026): February
Publisher : International Journal of Multidisciplinary Reseach

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

Abstract

This study examines the practice of al-amr bi al-syirāʾ (murābaḥah to purchase orderer), particularly murābaḥah bil wakālah, through the lens of Agency Theory and Islamic legal frameworks. The rapid expansion of Islamic banking in Indonesia has led to the dominant use of murābaḥah financing, often combined with wakālah to enhance operational efficiency. However, this hybrid structure raises concerns regarding agency problems, information asymmetry, and substantive Sharīʿah compliance. Using a qualitative approach, this research integrates literature review and content analysis of primary regulatory sources, including the Compilation of Sharia Economic Law (KHES), DSN-MUI fatwas, and AAOIFI Shariʿah and accounting standards, supported by relevant academic literature. The findings reveal two contrasting regulatory approaches. The KHES and DSN-MUI frameworks emphasize flexibility and maṣlaḥah by allowing legal ownership (qabḍ ḥukmī) and delegated purchasing, which reduces transaction costs but increases agency risks such as moral hazard. In contrast, AAOIFI adopts a conservative stance that requires substantive ownership (qabḍ ḥaqīqī) and full risk assumption by Islamic financial institutions, thereby minimizing agency problems at the expense of higher operational costs. This study contributes to the literature by highlighting the trade-off between efficiency and agency cost in murābaḥah practices and underscores the need for harmonization between local and international standards to ensure both Sharīʿah compliance and effective risk governance in Islamic financing.
DSN-MUI Fatwa as a Source of Law in the National Sharia Economic Legal System Mualim, Mualim; Mukhlas, Oyo Sunaryo; Hakim, Atang Abd.
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.568

Abstract

The development of Islamic economic law in Indonesia is inseparable from the contribution of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as a religious authority that issues fatwas on contemporary muamalah practices. DSN-MUI fatwas not only serve as normative guidelines for the operations of Islamic financial institutions but also serve as substantive references in the formation of national Islamic economic regulations. This article aims to examine the position and legal force of DSN-MUI fatwas in the Indonesian legal system, while also analyzing the mechanisms for transforming religious norms into positive law. This research uses a normative juridical approach with a qualitative-descriptive analysis method of laws and regulations, DSN-MUI fatwas, and court decisions related to Islamic economic disputes. The results show that DSN-MUI fatwas occupy a strategic position as a source of material law that provides a normative basis for the birth of regulations, such as Law Number 21 of 2008 concerning Islamic Banking and various Financial Services Authority Regulations. However, formally, fatwas do not have direct binding force before being adopted into laws and regulations. Therefore, strengthening the synergy between religious authorities and state institutions is an important prerequisite for realizing a national Islamic economic legal system that is integrated, responsive, and equitable.
Co-Authors A. Rio Makkulau Wahyu Abbas, Suwarto Abdillah, Yudi Khoeri Abdul Halim, Halmi Abdulah Pakarti, Muhammad Husni Abdullah, Fadli Daud Aden Rosadi Adila, Hafidah Ulya Adillah, Erika Rishan Ahmad Ibrizul Izzi Ahmad Ridwan Ahmad Ridwansah, Asep Ahmad Rifai ahmad yani Ahsin, Moh Ahsin, Mohammad Akbar Muhamad Ashoni Al'auf, Salfin Abdul Rahman Alamsyah - Alex Kusmardani Alex Kusmardani Aliyya Shauma Raffi’u Almurni, Muhammad Furqon Amany, Amany Aminuyati Andi, Dede Apriyanita, Triana Arif Zakaria, Mohd Radhuan Arifin, Desi Siti Habibah Asnan Purba Asrianti Sukirman Asrofi Atang Abd Hakim Atang Abd Hakim Atang Abd Hakim Atang Abd Hakim, Atang Atang Abd. Hakim Ayi Yunus Rusyana Basarudin, Basarudin Beni Ahmad Saebani Beni Ahmad Saebani Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burnahnuddin Cahyani, Putri Tri Chaerul Shaleh, Chaerul Dea Rodiah Luthfy Dede Abdurohman Dede Abdurohman, Dede Deden Najmudin Dwi Widiastuti Dwi Widiastuti, Dwi Eko Budiono Elly Lestari Ending Solehudin Ending Solehudin Erfan Shofari Sholahuddin Erika Rishan Adillah Fadila, Salma Nurul fadillah mursid Fahadil Amin Al Hasan Fakhry Fadhil Fauzan Ali Rasyid Fauziah, Ine Fu’ad, Asep Gojali, Dudang Gozaly, Ahmad Yusdi H. Hamzah Hadiat, Hadiat Hakim, Atang Abd Hakim, Atang Abd Hakim, Atang Abd. Hakim, Atang Abdul Halim, Andri Hasanudin Hasanudin Heris Suhendar Hibaturohman, Iib Hisam Ahyani Husaeni, Firman Husain Husain Idawati Ikbal, Muchamad Imam Sucipto Imam Sucipto Imron Rosadi Ine Fauzia Irawan, Tantri Ishandawi , Ishandawi Isnayati Nur Jamaludin , Jujun Jefik Zulfikar Hafizd Jubaedah, Dedah Judijanto, Loso Khaeruman, Badri Khoirul Fahmi, Imam Khosyi'ah, Siah Khosyiah, Siah Khosyiah, Siah Khosyiah, Si’ah Khosyi’ah, Siah Khosyi’ah, Siah Luthfy, Dea Rodiah Madani, Farid Mia Amanatul Fitriyah Moh Ahsin Moh. Asep Zakariya Ansori Mohamad Sar’an Mualim Mualim, Mualim Mubarok Mubarok Muchlis Muchlis Muhammad Fajri Muhammad Fajri Muhammad Furqon Almurni Muhammad Husni Abdulah Pakarti Muhammad Husni Abdulah Pakarti Muhammad Tsaqib Idary Muharir, Muharir Muhsin Mulyadi, Kiking Musaiyana Musaiyana, Musaiyana Mustofa Mustofa Mustofa Mustofa Nasrudin Nazar, Reza Fauzi Neonbeni, Randy Vallentino Noor Silmi Sudrajat, Ajeung Syilva Syara Noradin, Muhammad Farhan Bin Mat NUR EFENDI Nurhikmah, Aulia Nurrohman Nurrohman Nurrohman Nursari, Nina Nursyamsudin, Nursyamsudin Nurul Ilyana Muhd Adnan Opik Rozikin Padilah, Padlan Padlan Padilah Pian, Happy R. Ira Laksana Dewi Ramdani Wahyu Sururie Ramdani Wahyu Sururie Ratnasari, Aireni Restu Khaliq Restu Khaliq, Restu Ridwan, Ahmad Hasaan Ridwan, Ahmad Hasan Rita Erawati, Raden Rara Ritonga, Bakti Rohmad Nurhuda Roni Nasrulloh Royani Rozikin, Opik Saebani, Beni Ahmad Saebeni, Beni Ahmad Saepullah, Usep Salbiah, Siti Samsudin, Agus Rojak Sar’an, Mohamad Septiayu Restu Wulandari Shauma Raffi’u, Aliyya Shiddiq, Muhammad Nur Sholahuddin, Erfan Shofari Si'ah Khosyiah Siah Khosyi'ah Siah Khosyi'ah Siah Khosyiah Siah Khosyi’ah Sifa Mulya Nurani Sistyawan, Dwanda Julisa Sitti Mashitah Tualeka Sucipto, Imam Sukirman, Asrianti Sulthonuddin, Bung Hijaj Surasa, Ais Sururi, Ramdani Wahyu Susandi, Adi Tajul Arifin Tajul Arifin Tamba, Dheddy Abdi TB Rifat Usep Saepullah Wahyudi Wahyudi Wahyudi Wahyudi WIRANI AISYAH ANWAR, WIRANI AISYAH Yasardin, Yasardin Yusup Sobirin Ziaharah, Lena Ishelmiany • Burhanuddin