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Applying Islamic Economic Law in Productive Zakat Management A Case Study of Amil Zakat Institutions in Indonesia Susandi, Adi; Sunaryo Mukhlas, Oyo
Zona Law And Public Administration Indonesia Vol. 3 No. 4 (2025): July 2025
Publisher : Yayasan Mentari Madani

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Abstract

This study explores the application of Islamic economic law in the management of productive zakat by Amil Zakat Institutions in Indonesia. The research aims to analyze how legal principles derived from Islamic jurisprudence (fiqh muamalah) are implemented in real-world zakat programs designed to empower the poor through sustainable economic activities. Using a qualitative case study method, data were collected from institutional reports, interviews with zakat officers, and documentation of program outcomes. The findings show that while most institutions adhere to core legal frameworks such as DSN-MUI fatwas and national zakat regulations, there remain gaps in contract standardization, post-disbursement supervision, and alignment with maqashid sharia. Some programs emphasize legal compliance but neglect social impact, highlighting a form over substance tendency. The study recommends integrating maqashid sharia principles and participatory development approaches to enhance both the legal validity and socio-economic effectiveness of productive zakat. These insights contribute to the development of sharia-compliant governance and support innovation in Islamic philanthropic management
Implementation of the Qardh Agreement at Bank Syariah Indonesia Tangerang Branch Office Musaiyana; Sunaryo Mukhlas, Oyo
Zona Law And Public Administration Indonesia Vol. 3 No. 4 (2025): July 2025
Publisher : Yayasan Mentari Madani

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This study aims to determine the implementation of the Qardh contract in financing at Bank Syariah Indonesia Tangerang Branch Office. The Qardh contract is one of the financial instruments in the sharia economic system which aims to provide loans without compensation or additional to meet the needs of the community. This research method involves document analysis, interviews and observations of the implementation process of the Qardh contract at Bank Syariah Indonesia. The results of this study indicate that the institution implements the Qardh contract well and in accordance with the provisions of the DSN fatwa. However, this study also highlights several challenges and improvements that can be applied to increase efficiency and transparency in the implementation of Qardh to strengthen sharia financial inclusion and the challenges faced in its implementation
Implementation of BWI Regulation Number 1 of 2020 on Productive Waqf Management at the Synergi Foundation Institution Ahmad Ridwansah, Asep; Sunaryo Mukhlas, Oyo
Zona Law And Public Administration Indonesia Vol. 3 No. 4 (2025): July 2025
Publisher : Yayasan Mentari Madani

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This study aims to analyze the implementation of Indonesian Waqf Board (BWI) Regulation No. 01 of 2020 concerning the Management of Productive Waqf within the Sinergi Foundation, located in Bandung City. The regulation was issued as an operational guideline for nazhir (waqf managers) to manage waqf assets professionally, productively, and accountably. This research employs a qualitative approach using a case study method. Data collection techniques include observation, in-depth interviews, and document analysis. The findings reveal that the Sinergi Foundation has implemented the principles outlined in the BWI regulation effectively through an established institutional system, a social investment-based management strategy, and the application of transparent and digital-based governance. However, several challenges persist, such as the limited availability of professional human resources in waqf management and the need for more detailed derivative regulations. This study recommends enhancing nazhir capacity, strengthening monitoring systems, and expanding stakeholder collaboration to achieve sustainable and impactful productive waqf management for society
Analysis of Direct Gifts in Opening a Savings Account at Bank Syariah Indonesia in Program Spesial Rezeki Berkah Idul Adha Rosadi, Imron; Sunaryo Mukhlas, Oyo
Zona Law And Public Administration Indonesia Vol. 3 No. 4 (2025): July 2025
Publisher : Yayasan Mentari Madani

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This study aims to analyze the suitability of the “Program Spesial Rezeki Berkah Idul Adha” program organized by Bank Syariah Indonesia (BSI) with the provisions of the fatwa of the National Sharia Council – Indonesian Ulema Council (DSN-MUI), especially related to the giving of prizes in fundraising. This program offers prizes in the form of sacrificial animals for customers who open a savings account with a certain placement of funds within a certain period of time. The method used in this study is a normative juridical approach with qualitative analysis, as well as a case study on the implementation of the BSI program. The results of the study show that there are a number of inconsistencies in the program with DSN-MUI fatwas, especially if the prize is promised definitively and is the main condition in the account opening contract, so that it has the potential to violate sharia principles such as the prohibition of riba, gharar, and maysir. However, this program can be declared in accordance with sharia if the prize is given without a prior promise, comes from bank funds, and is not part of the principal contract. This study recommends adjusting the reward mechanism so that promotional programs remain commercially attractive without violating applicable sharia principles
Implementation of DSN-MUI Fatwa No. 123 of 2018: Optimizing the Management of Funds that Should Not Be Recognized as Income in Sharia Financial Institutions Rifai, Ahmad; Sunaryo Mukhlas, Oyo
Zona Law And Public Administration Indonesia Vol. 3 No. 4 (2025): July 2025
Publisher : Yayasan Mentari Madani

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This study aims to analyze the implementation of DSN-MUI Fatwa No. 123 of 2018 concerning the optimization of fund management that should not be recognized as income in Islamic financial institutions (LKS). This fatwa is an important instrument in maintaining sharia compliance and preventing the mixing of halal and non-halal funds in the operation of LKS. This study uses a qualitative approach with a case study method in several selected LKS. Data collection techniques were carried out through in-depth interviews, observations, and documentation studies. The results show that most of the LKS have separated and recorded non-revenue funds administratively, but systemic implementation still faces various challenges, such as limited human resources, technological infrastructure, and the absence of uniform technical reporting standards. However, there are optimization efforts through the formation of SOPs, collaboration with Islamic social institutions, and the integration of supervisory functions by DPS. This research shows that the implementation of fatwas not only demands formal compliance, but also requires a sustainable transformation of governance and social accountability. These findings are expected to contribute to strengthening regulations and improving the quality of Islamic financial practices in Indonesia
The Implementation of The Dual Banking System and the Development of Sharia Banking in Indonesia: A Study on Bank Syariah Indonesia (BSI) Husaeni, Firman; Sunaryo Mukhlas, Oyo
Zona Law And Public Administration Indonesia Vol. 3 No. 4 (2025): July 2025
Publisher : Yayasan Mentari Madani

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The banking system in Indonesia adopts a dual banking system, namely a conventional banking system and a sharia banking system that run side by side in the same regulation. The implementation of the dual banking system is regulated in Law Number 10 of 1998 concerning Banking and Law Number 21 of 2008 concerning Sharia Banking. The purpose of this system is to provide choices to the public in making transactions according to their preferences, both conventionally and according to sharia principles. However, in its implementation, the dual banking system raises various challenges that have an impact on the development of sharia banking in Indonesia. This study aims to analyze the implementation of the dual banking system on the development of sharia banking in Indonesia with a case study of Bank Syariah Indonesia (BSI). In addition, this study also evaluates the suitability of the implementation of the sharia banking system with Islamic law and the obstacles faced in its implementation. The results of this study are that the implementation of the dual banking system in Indonesia has positive and negative impacts on the development of sharia banking. On the one hand, this system provides flexibility for the public in choosing banking services according to their beliefs. However, on the other hand, this system also makes it difficult for Islamic banks to develop independently and is vulnerable to the influence of the conventional banking system
Corporate Zakat and Shareholders: Conceptual Analysis and Implementation Efendi, Nur; Mukhlas, Oyo Sunaryo; Khosyi'ah, Siah
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 2 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i2.5499

Abstract

This This article aims to analyze the conceptual framework of corporate zakat and critically examine its foundations in Islamic law and positive law, as well as the role of shareholders in corporate zakat decision-making. Furthermore, the article also explores the practical challenges in the implementation of corporate zakat in Indonesia.  In Islamic law, corporations are categorized as syakhshiyyah i’tibariyyah (legal persons), making them subject to zakat obligations similar to individuals. In Indonesia, various legal instruments formally recognize corporate zakat; however, implementation faces challenges such as low compliance, ineffective regulation, and limited shareholder participation. This study employs a normative qualitative approach, focusing on the examination of positive legal norms and Sharia values. The research is conducted through library research by reviewing contemporary fiqh literature, national legal documents, and corporate zakat practices in Indonesia. The collected data were then analyzed for their relevance and alignment with actual practices in the field, followed by evaluation and conclusion based on the results of the analysis. The findings highlight the need to enhance zakat literacy among shareholders, institutionalize zakat within corporate governance structures, and develop supportive public policy. The article recommends literacy campaigns, regulatory harmonization, and the integration of zakat into ESG frameworks as systemic strategies. It also calls for further research on zakat's role in value driven corporate governance transformation.
FORCE MAJEURE IN SHARIA AGREEMENTS: CRITICAL REFLECTIONS ON CUSTOMER LEGAL PROTECTION IN THE MIDST OF PUBLIC POLICY CHANGES Arifin, Desi Siti Habibah; Mukhlas, Oyo Sunaryo
Jurnal Dinamika Ekonomi Syariah Vol. 12 No. 1 (2025): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v12i1.1302

Abstract

This article aims to critically analyse the application of force majeure in sharia contracts, particularly in the context of economic disputes resulting from public policies. By exploring the court decisions in this case, this study seeks to identify weaknesses in the sharia legal protection system and offer solutions to strengthen justice for the parties involved. The research method used is a qualitative approach with normative juridical research design and case-based analysis. This study aims to analyse in depth the application of force majeure clauses in sharia contracts, particularly in the dispute between PT Lissa Sejahtera Mandiri and Bank Nagari Syariah, by linking it to the legal protection of customers in the context of public policy changes. This case underscores the need for better synergy between sharia principles, contract implementation, and public policies that often become external obstacles. Courts are expected to not only focus on the formality of the agreement, but also consider the substance of justice in accordance with sharia principles.
Harmonization of Islamic Legal Institutions into The Indonesian Legal System Mukhlas, Oyo Sunaryo
ADLIYA: Jurnal Hukum dan Kemanusiaan Vol. 16 No. 1 (2022): ADLIYA: Jurnal Hukum dan Kemanusiaan
Publisher : Fakultas Syariah dan Hukum UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/adliya.v16i1.22726

Abstract

AbstractThis research aims to analyse the basic principles of the development of Islamic law which is open to accepting the integration of various elements of social change and community traditions as long as they do not conflict with the Qur'an and al-Hadith which then become part of the National law. This research is a type of qualitative research with a normative juridical approach. The technique used is library research. The results of this research can be concluded: First, the presence of Islam in the archipelago is accompanied by the teachings it carries, namely in the form of shari'ah and various results of the ijtihad of scholars who have been packaged in fiqh; Second, Islamic law that intersects with muamalah affairs is very flexible and elastic, so it is easily accepted by the wider community; Third, the great traditions of Islam can blend with local traditions which can then give birth to qanun, where Islam encourages innovation in world affairs while still paying attention and tolerance to legal values that live in society; Fourth, social changes that occur in Indonesian society are another aspect of the basic principles that encourage the integration of Islamic fiqh values into the national legal system, thus forcing new innovations that are considered to provide legal certainty, justice and benefit for the community.AbstrakPenelitian ini bertujuan untuk menganalisis prinsip dasar pengembangan hukum Islam yang terbuka dalam menerima pembauran pelbagai unsur perubahan sosial dan tradisi masyarakat selama tidak bertentangan dengan al-Qur’an dan al-Hadist yang selanjutnya menjadi bagian dari hukum Nasional. Penelitian ini termasuk jenis penelitian kualitatif dengan pendekatan yuridis normatif. Teknik yang digunakan adalah studi kepustakaan (library research). Hasil penelitian ini dapat disimpulkan: Pertama, kehadiran Islam di bumi nusantara disertai dengan ajaran yang dibawanya, yaitu berupa syari’ah dan berbagai hasil ijtihad para ulama yang sudah dikemas dalam fiqh; Kedua, hukum Islam yang bersinggungan dengan urusan muamalah sangat fleksibel dan elastis, sehingga mudah diterima oleh masyarakat luas; Ketiga, tradisi besar Islam dapat berbaur dengan tradisi lokal yang kemudian dapat melahirkan qanun, di mana agama Islam mendorong untuk berinovasi dalam urusan dunia dengan tetap memperhatikan dan toleransi terhadap nilai-nilai hukum yang hidup dalam masyarakat; dan Keempat, perubahan sosial yang terjadi dalam masyarakat Indonesia merupakan aspek lain dari prinsip dasar yang mendorong terjadinya pembauran nilai-nilai fiqh Islami ke dalam tata hukum nasional, sehingga memaksa adanya inovasi-inovasi baru yang dipandang dapat memberikan kepastian hukum, keadilan dan kemaslahatan bagi masyarakat.
Perkembangan Pemikiran Norma Penghimpunan Dana dan Perwujudannya dalam Lembaga Keuangan Syariah (LKS) Abdurohman, Dede; Mukhlas, Oyo Sunaryo; Hakim, Atang Abd
Ecobankers : Journal of Economy and Banking Vol. 2 No. 2 (2021): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecobankers.v2i2.457

Abstract

Islamic financial institutions have evolved very rapidly since the 1990s when Muamarat Bank launched LKS in the form of Islamic banks, but there were no restrictions on Islamic banks that year. The current concept of Islamic banking is an extension of the concept of Byturmar from the time of the Prophet, who later evolved into Islamic banking. During its development, the Islamic banking system changed in terms of standards applied in Indonesia. The standards mentioned are the laws, regulations and regulations of the National Shariah Council of the Indonesian Ulama Council. The purpose of this article is to examine the evolution of LKS-led funding standards (Islamic banks). The research methods used are normative / legal and legal research using the Fatwa DSN MUI approach. This type of study is a historical study in which data is extracted from literary studies. The survey results focus on current developments from 1992 to 2008 and Islamic banks' funding standards are independent of both regulation and institutions. At DSMNUI Fatwa, the Wadia-Mudarabah contract is the basic loan agreement for Islamic banks. The deal changed its use at Islamic banks, initially targeting the community, and later expanded its name to interbank and banking products. Indonesia (BI). Starting in 2020, the two contracts could turn into a variety of products between Islamic banks and even between BIs. Abstrak Lembaga Keuangan Syariah telah mengalami perkembangan yang sangat pesat, dimulai pada tahun 90-an LKS berupa perbankan syariah diawali oleh bank muamalat, sekalipun pada tahun tersebut belum ada regulasi yang berkaitan dengan perbankan syariah. konsep perbankan syariah yang saat ini merupakan kepanjangan dari konsep Baitul Maal pada masa Rasulullah yang kemudian bertransformasi menjadi perbankan syariah. Dalam perkembangannya, perbankaan syariah mengalami perubahan dari sisi norma yang berlaku di Indonesia. Norma yang dimaksud ialah peraturan perundang-undangan dan fatwa Dewan Syariah Nasional Majelis Ulama Indonesia. Tujuan dari penulisan ini ialah meniliti perkembangan norma perhimpunan dana yang dilakukan oleh LKS (perbankan syariah). Metode penelitian yang digunakan, penelitian yuridis normatif dengan pendekatan norma/perundang-undangan dan fatwa DSN-MUI. Jenis penelitiannya merupakan penelitian historis yang diambil datanya melalui studi pustaka. Temuan hasil penelitain melihat perkembangan saat ini sejak 1992 hingga 2008 norma penghimpunan dana perbankan syariah secara regulasi dan kelembagaan sudah mandiri. Dalam fatwa DSN-MUI akad Wadi’ah dan Mudharabah menjadi akad dasar dalam penghimpunan dana di bank syariah. Akad tersebut mengalami perubahan dalam penggunaannya di perbankan syariah, semula diperuntukan masyarakat, kemudian berkembang peruntukannya menjadi antar bank bahkan prodak Bank Indonesia (BI). Ditahun 2020 ke atas kedua akad tersebut dapat saja berkembang menjadi keragaman prodak antar bank syariah bahkan BI.
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 Ahmad Ibrizul Izzi Ahmad Ridwan Ahmad Ridwansah, Asep Ahmad Rifai ahmad yani Ahsin, Moh Ahsin, Mohammad Akbar Muhamad Ashoni Alamsyah - Alex Kusmardani Alex Kusmardani Aliyya Shauma Raffi’u Almurni, Muhammad Furqon Amany, Amany Aminuyati Apriyanita, Triana Ardiansyah Ashri Husein 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 Ayi Yunus Rusyana Basarudin, Basarudin Beni Ahmad Saebani Beni Ahmad Saebani Beni Ahmad Saebeni Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burnahnuddin Cahyani, Putri Tri Chaerul Shaleh Dea Rodiah Luthfy Dede Abdurohman Dede Abdurohman, Dede Deden Najmudin Dwi Widiastuti Dwi Widiastuti, Dwi Eko Budiono Elly Lestari Elly Lestari Ending Solehudin Ending Solehudin Erfan Shofari Sholahuddin Erika Rishan Adillah fadillah mursid Fahadil Amin Al Hasan Fakhry Fadhil Fauzan Ali Rasyid 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 Idawati Ikbal, Muchamad Imam Sucipto Imam Sucipto Imron Rosadi Ine Fauzia Ine Fauziah Ira Laksana Dewi Irwan Fauzy Ridwan Ishandawi , Ishandawi Isnayati Nur Jamaludin , Jujun Jefik Zulfikar Hafizd Jubaedah, Dedah Judijanto, Loso Khaeruman, Badri Khosyi'ah, Siah Khosyiah, Siah Khosyiah, Siah Khosyiah, Si’ah Khosyi’ah, Siah Khosyi’ah, Siah Lena Ishelmiany Ziaharah Luthfy, Dea Rodiah Madani, Farid Mia Amanatul Fitriyah Moh Ahsin Moh. Asep Zakariya Ansori Mohamad Sar’an Mohd Radhuan Arif Zakaria Mualim Mualim, Mualim Mubarok Mubarok Muchlis Muchlis Muhammad Fajri Muhammad Fajri Muhammad Furqon Almurni 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 Nina Nursari Noor Silmi Sudrajat, Ajeung Syilva Syara Noradin, Muhammad Farhan Bin Mat NUR EFENDI Nurhikmah, Aulia Nurrohman Nurrohman Nurrohman Nursyamsudin, Nursyamsudin Nurul Ilyana Muhd Adnan Opik Rozikin 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 Salma Nurul Fadila 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 Khosyiah Siah Khosyi’ah Siah Khosyi’ah Sifa Mulya Nurani Sistyawan, Dwanda Julisa Sitti Mashitah Tualeka Sucipto, Imam Sukirman, Asrianti Sulthonuddin, Bung Hijaj Surasa, Ais Susandi, Adi Tajul Arifin Tamba, Dheddy Abdi Tantri Irawan TB Rifat Usep Saepullah Wahyudi Wahyudi WIRANI AISYAH ANWAR, WIRANI AISYAH Yasardin, Yasardin Yusuf Yusuf Yusup Sobirin Zulbaidah • Burhanuddin