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FEMISIDA TERHADAP AKTIVIS PEREMPUAN DI INDONESIA: ANCAMAN TERHADAP EMANSIPASI DAN HAK ASASI PEREMPUAN Ramadhani, Aurelia Calista; Zaskia; Syarifuddin
Juris Humanity: Jurnal Riset dan Kajian Hukum Hak Asasi Manusia Vol. 4 No. 2 (2025)
Publisher : Pusat Studi HAM dan Humaniter Fakultas Hukum Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/jrkhm.v4i2.104

Abstract

Femisida terhadap aktivis perempuan di Indonesia menunjukkan peningkatan terhadap kasus kekerasan berbasis gender terutama bagi perempuan yang tidak hanya mengancamkan keselamatan aktivis perempuan itu sendiri, tetapi juga mendorong upaya emansipasi dan perlindungan hak asasi perempuan. Penelitian ini bertujuan untuk menganalisis pola femisida yang menimpa aktivis perempuan sebagai konsekuensi dari faktor kuasa patriarki, budaya misoginis, serta lemahnya sistem perlindungan negara. Metode pelaksanaan pada Artikel ini disusun dengan metode deskriptif serta pendekatan kajian pustaka. Penelitian ini dilakukan melalui kajian pustaka, analisis kasus, serta pendekatan feminisme kritis yang mengungkapkan bagaimana ancaman, intimidasi, hingga pembunuhan terhadap aktivis perempuan. Pada penelitian ini menegaskan bahwa perlunya pembenahan regulasi pola pikir, penguatan mekanisme perlindungan, serta perubahan budaya yang mendukung kesetaraan gender untuk mencegah fenomena femisida dan menjamin ruang aman bagi aktivis perempuan. Dari hasil penelitian ini diharapkan dapat memperkaya diskursus akademik sekaligus mendorong langkah-langkah strategis dalam upaya penghapusan kekerasan gender di Indonesia dan emansipasi pada hak asasi perempuan
PENGERTIAN MA’NA AL-DAKHIL DAN AL-ASIL DALAM PENAFSIRAN AL-QUR’AN Aidil Fitri; Holisul Amin; Syarifuddin; Islamiyah
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/tfhtr691

Abstract

Kajian ini membahas konsep ma‘na al-Dakhil dan al-Ashil dalam penafsiran Al-Qur’an serta dinamika pertumbuhan dan perkembangannya dalam sejarah tafsir. Al-Dakhil dipahami sebagai unsur asing yang menyusup ke dalam penafsiran Al-Qur’an, seperti riwayat israiliyyat, hadis palsu atau lemah, serta penafsiran ideologis yang tidak memiliki landasan yang sah dan bertentangan dengan Al-Qur’an, Sunnah, dan akal sehat. Sebaliknya, al-Ashil merujuk pada tafsir yang otentik dan valid, yang bersumber dari Al-Qur’an, hadis sahih, pendapat para Sahabat dan Tabiin, serta ijtihad yang sesuai dengan kaidah bahasa Arab dan syariat Islam. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kepustakaan dan analisis deskriptif-analitis. Sebagai contoh penerapan konsep al-Dakhil, dikaji penafsiran QS. al-Kahfi [18]: 74 yang menunjukkan adanya riwayat israiliyyat dalam sebagian tafsir, khususnya pada Tafsir al-Baidhawi, sementara Tafsir Ibnu Katsir menunjukkan sikap kehati-hatian, dan Tafsir Jalalain menampilkan uraian naratif tanpa kritik sanad. Kajian ini juga mengungkap bahwa al-Dakhil mulai muncul sejak masa Sahabat, berkembang pada masa Tabiin, dan semakin meluas pada era Abbasiyah seiring dengan ekspansi wilayah Islam, perbedaan latar belakang sosial-budaya, serta masuknya pengaruh non-Islam dalam khazanah tafsir. Dengan demikian, ilmu al-Dakhil fi al-Tafsir menjadi instrumen penting untuk menjaga kemurnian penafsiran Al-Qur’an, membedakan tafsir yang otentik (al-Ashil) dari yang menyimpang (al-Dakhil), serta melindungi umat Islam dari pemahaman yang keliru terhadap kitab suci Al-Qur’an.
Examining the Value of Gratitude in Determining Selling Prices Riyanti; Syamsuddin, Sofyan; Said, Darwis; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): 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.v7i4.8457

Abstract

This study attempts to explore and uncover the meaning of determining the selling price of fish traders.This study uses phenomenology as a method with data collection through interviews and documentation. The study shows that fish traders tend to ignore the calculation of the Cost of Goods Sold (COGS). The values ​​of gratitude and love expressed in the COGS are used as the basis for determining the selling price of fish. The low selling price of fish for informants is conceptualized as a "feeling" of mutual love for others. Several non-material aspects underlie the neglect of COGS, such as the attitude of fish traders and collectors who often express gratitude for the results of fish sales. The implied gratitude illustrates the neglect of the cost aspect in COGS in determining the selling price. This study reveals the phenomenon of determining COGS and fish selling prices for fish traders.
The Role of Management Accounting in Determining Dui'menre'in Bugis Traditional Wedding Traditions Nur'Illiyyien; Neks Triani; Syarifuddin; Darwis Said
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): 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.v7i4.8538

Abstract

This research examines the shift in meaning of dui' menre' in Bugis society from a traditional symbol to a socio-economic burden. This tradition has serious consequences, including delayed marriage and elopement (silariang; Bugis), due to its often irrational nominal value and the pressure to maintain prestige. Through a qualitative approach, this study finds tension between the traditional meaning of dui' menre' as a marker of self-esteem (siri') and the financial reality of the younger generation, exacerbated by the gap with the principle of simplicity in Islam. As a solution, this study offers an alternative perspective by rationalizing its determination through a management accounting framework. Dui' menre' is analyzed as a project cost (wedding party) that requires strategic planning. The proposed framework combines target costing to set minimum costs based on real budgets, value-based pricing to calculate honor premiums fairly, and cost control mechanisms to ensure accountability. Thus, this study not only contributes academically by expanding the application of management accounting to the cultural realm, but also provides a practical framework for communities and traditional leaders to balance the preservation of traditions with financial sustainability and the alignment of Islamic values.
Mental Value Added and Sharia Value Added: Phenomenological Reflection of the Meaning of Zakat as Altruistic Behavior Sultan; Sahrir; Darwis; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): 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.v7i4.8546

Abstract

This study aims to deeply uncover the meaning of zakat for companies, particularly in the context of zakat as mental value added and as part of the Sharia Value Added (SVA) concept. Departing from an interpretive paradigm with a phenomenological approach, this study examines how business actors interpret zakat not only as a sharia obligation, but also as altruistic behavior that contributes to mental, spiritual, and social well-being. Data were obtained through in-depth interviews, observations, and documentation of company leaders and employees who consistently pay zakat. The results show that zakat is interpreted as a voluntary act of helping others, which brings a sense of joy, pride, and satisfaction to those who do it. Informants feel that zakat functions not only as a distribution of wealth, but also as a means of purifying the soul, strengthening humanitarian values, and forming inner peace. This sense of satisfaction arises from the awareness that some of the wealth owned is the right of others.
Consequences of Adopting IFRS Accounting Standards in Member Countries of The Association of Southeast Asian Nations (ASEAN) Rizal Setiawan Amin; Muarif Leo; Syarifuddin; Darwis Said
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): 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.v7i4.8645

Abstract

This research presents a comprehensive review of academic literature on the consequences of adopting accounting standards based on International Financial Reporting Standards (IFRS) in ASEAN member countries, covering the period from 2017 to 2025. The method used is a Systematic Literature Review (SLR), utilizing the PRISMA guidelines and a structured literature search strategy through the Publish or Perish 8 application. We analyzed 10 selected relevant empirical studies and classified them into three main economic consequence dimensions: 1) Foreign Direct Investment (FDI); 2) Earnings Quality; and 3) Value Relevance. The results of the literature review generally show that the adoption of IFRS has a positive and consistent impact on capital markets in ASEAN member countries. The main limitations of existing research were also identified and discussed to provide direction for future research agendas. Keywords: Adoption of IFRS, Foreign Direct Investment, Profit Quality, Value Relevance, ASEAN
Persepsi Mahasiswa Program Studi Pendidikan Sejarah Universitas Sriwijaya terhadap Pentingnya Kewirausahaan dalam Mempersiapkan Lulusan Pendidikan Sejarah yang Kompetitif Saputra, Randa; Lili Santia, Anggi; Na’illa Haniyaah, Latifah; Syarifuddin; Fernanda, Tyas
Jurnal Kewirausahaan dan Multi Talenta Vol. 3 No. 4 (2025): Jurnal Kewirausahan dan Multi Talenta (Oktober - Desember 2025)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jkmt.v3i4.517

Abstract

Penelitian ini menggambarkan persepsi mahasiswa Pendidikan Sejarah Universitas Sriwijaya tentang pentingnya kewirausahaan dalam menghadapi era globalisasi dan revolusi industri 5.0. Menggunakan metode kualitatif deskriptif, penelitian melibatkan sepuluh mahasiswa semester VII dengan latar pengalaman berjualan yang berbeda. Hasilnya, mahasiswa yang pernah berjualan memiliki persepsi lebih positif dan merasa lebih siap berwirausaha, sedangkan yang belum berpengalaman cenderung ragu karena takut gagal dan kurang percaya diri. Secara keseluruhan, mahasiswa menilai kewirausahaan sebagai kompetensi penting untuk meningkatkan daya saing lulusan.
Analysis of the Development of an Investment Risk Assessment Model at Bank Syariah Indonesia, Tamalanrea Branch, Makassar City Syarifuddin
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 6 No. 2 (2025): OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

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

Abstract

Sharia financial institutions play an important role in identifying, measuring, and managing risks related to operations and financial products to ensure compliance with sharia principles. This study aims to determine how customer investment risk is developed at Bank Syariah Indonesia (BSI) and what is the appropriate evaluation model to address the risks that occur when investing in Bank Syariah Indonesia (BSI) Tamalanrea Branch, Makassar City. This study uses qualitative research with a descriptive approach and data collection methods through observation and interviews, as well as analysis tools that utilise data reduction. The results of the study show that, first, the development of investment risk in Islamic banks includes financing, market, and reputation risks, which must be managed effectively through comprehensive risk management. Second, the appropriate evaluation models to address the risks that occur when investing in the Indonesian Islamic Bank (BSI) Tamalanrea Branch in Makassar are Risk-Adjusted Return on Capital (RAROC) and Value at Risk (VaR), which are proposed to improve the bank's performance and transparency. This study provides insight into the importance of risk management techniques in supporting the growth and sustainability of Islamic banking in Indonesia.
Understanding Accountability In Modern Organizations: A Non-Positivist Interpretation Of Accounting Practices Adelia, Elza; Syarifuddin; Arifuddin
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2685

Abstract

Accounting research has traditionally been grounded in positivist assumptions that treat accounting as a neutral and objective system for representing economic reality; however, such assumptions increasingly fail to capture the complex social, institutional, and political contexts in which accounting operates. This study examines accounting practices from a non-positivist perspective, conceptualizing accounting as a socially constructed and interpretive practice shaped by organizational discourse, power relations, and institutional pressures. Using an interpretive qualitative approach, data were collected through semi-structured interviews, document analysis, and non-participant observation to explore how organizational actors produce, interpret, and mobilize accounting information in everyday organizational settings. The findings demonstrate that accounting functions not merely as a technical mechanism but simultaneously as a tool for sensemaking, organizational control, and institutional legitimacy, actively constructing organizational reality by shaping meanings, guiding behavior, and reinforcing dominant narratives. By highlighting the symbolic, discursive, and disciplinary roles of accounting, this study contributes to interpretive and critical accounting literature and challenges the assumption of accounting neutrality, offering important implications for accounting research, practice, and policy in contemporary organizational contexts.
Managerial Approach in Implementing Management Accounting During Corporate Crisis at PT Lisna Syifa’ Prima Ikhsan, Andi muh ikhsan s alwi; Arifuddin; Syarifuddin
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2700

Abstract

Financial crises in the pharmaceutical distribution sector often generate complex managerial challenges that test organizational adaptability and resilience. This study investigates the managerial approaches used in implementing Management Accounting Systems (MAS) during a severe corporate financial crisis at PT Lisna Syifa’ Prima, a leading pharmaceutical distributor in Indonesia. The crisis, triggered by prolonged payment delays from APLN (a major health insurance provider linked to PLN), led to severe cash flow disruptions, supplier payment deferrals, operational slowdowns, and heightened insolvency risks. Employing a qualitative case study methodology, this research relies on semi-structured interviews with key informants—including the CEO, finance manager, operations manager, and accounting staff—supplemented by direct observations from financial strategy sessions and archival reviews of documents such as cash flow statements, supplier invoices, liquidity reports, and internal audits. The analysis reveals that adaptive and participative leadership styles were instrumental in deploying MAS effectively, fostering data-driven decision-making for liquidity forecasting, expense prioritization, and cross-functional collaboration. MAS tools enabled scenario simulations, cost optimization, and real-time monitoring, which ultimately mitigated the crisis and supported recovery. However, challenges like outdated IT infrastructure, siloed data systems, and limited analytical skills among employees hindered full MAS potential, delaying agile responses. Drawing on contingency theory, this paper extends the literature by illustrating how leadership dynamics and technological factors moderate MAS performance in crisis settings. Practically, it recommends pharmaceutical firms invest in integrated digital platforms, employee training in data analytics, and leadership programs emphasizing agility. Ultimately, the study underscores that in turbulent economic environments, robust MAS integration under adaptive management is vital not just for survival but for fostering long-term organizational sustainability and competitive edge.
Co-Authors A. Anggi Reskiamalia A. Firmansyah Abdin Abdul Ghofur Abdul Khair Abdul Lutfi Abdus Salam, Abdus Abustani Ilyas Achmad Rahmani Ade Darmawan Ade S. Anhar Adelia, Elza Aditya Kafi Amrullah Afifah Ahmad Ahmad Arif Romadhoni, Ahmad Muchlis Ahmad Sirulhaq Ahmad Yunus Ahmad, Lukman Aidil Fitri Akbal, Fatimah Akhsan Hamka Al-faruq Ramadan, Muh Alam, Ade Ikhlas Amal AlBahri, Fauzan Putraga Ali Murtadho Alif Bachtiar Pamulaan Amaliah, Supi Amiruddin Andi Andi Murniati Andika, Windi Dwi Anhar, Ades Anshar Daud Anthonius L.S. Haans Ardianti Arham, Muhammad Arhjayati Rahim Arifin, Afdal ARIFUDDIN Aris Baharuddin Aris Iwansyah Arpan Mualief Saprizal Aryan Agus Pratama Asmarita Asmawati Awal, Muhammad Azhar Azis Muslimin Baharuddin, A. Zamakhsyari Bahruni . Belay Sitotaw Goshu Binti Khalid, Khaleeda Iman Budi Marta Saudin Burhanuddin Caniago, Lestari Carolina, Destri Catur Sugiarti Putri Cut Ita Erliana Darmawan Darmawati Darmi Darwati, Dedek Susi Darwis Darwis Said, Darwis Dayanti, Irma Derysmono Dhika, Meilinda Dian Indriani Dian Riani Said Dina Mayadiana Suwarma Djoko Waluyo Durahim, Darwis Eliza Elpisah Erry Donneli Erwin Mansyur Ugu Saraka Fadhilah, Ayu Fahruddin Fajar Novia Husnanto Fandi Ahmad Faris Hamid Matar Fathoni, Mokh Fathurrahmad Febrianti, Intan Fernanda, Tyas Fikri, Muntazul Firman Fuaduddin Gagaring Pagalung Gregorius Amori Gunawan H. Herman Haedar Akib Hanawi Haris Harlina Hartati, Meri Hartono Hartono Hasnawati Hatidja, St. Heri Hadi Saputra Herlina Hermansyah Hersiyati Palayukan Hidayatullah, Maliq Hikmatu Ruwaida Holisul Amin Hudaidah Hudaidah Hunaidah, Hunaidah Husni Mubarak Husnul Khatimah Syahruddin Ibrahim, Zumiyati S. Ikhsan, Andi muh ikhsan s alwi Ikmal Maulana Ilham Darmawan Imilda Indah Sulistiani Indirwan Intan Sari, Putri Anisa Iqbal, Taufiq Iriyanti Irmahayu Irwan Islam, Fahrul Islamiyah Ismail Ismiyati, Ismiyati Iswari, Zara Devinda Jafar, Abzari Jamaluddin Jannah, Rhauzatul Jarulis Jarulis Jauhari Jeferson, Boling Juliana Juliawati Junaidin, Junaidin Kamilah, Santi Nurul Kasmin, Muhamad Kieren Akbar Kurrohman, M. Taofik Lahar, Anniza Lestari, Virny Dwiya Lili Santia, Anggi Lukman Hakim M. Aras M. Arfa M. Sapuan M.Hafiz Feria Nanda M.Rullyan Surachman Machdalena Vianty Maharani, Aulia Maharani, Zulfia Mahsun Manora, Elsa Mardiana Napirah Mauizdati, Nida Maulana Syafi'i Maulidia Khairunisah Mei Indra Jayanti Meylva, Euis Miftachul Taubah MIFTAHUL JANNAH Mirham Imamsyah Mochamad Hasyim Moh. Zaiful Rosyid Mohamad Mustari Muarif Leo Muh Silmi Kaffa Yusuf Muh. Ramli Muh. Yunus Muhammad Muhammad Ajiseftian Suryatama Muhammad Yaasiin Raya Muhammad Yazidus Syukri Muhammad Zainuddin Muqoddam Cholil Mursalin . Murtadho Emzaed, Ali Musdalifah ZA Mutiara Khoirunnisa Nadiyah, Jamilatun Naim Naimah Paronda Narita Maharani, Okta Nasruddin Nazilla, Sazkia Na’illa Haniyaah, Latifah Neks Triani Nimah, Lailatun Ningsih, Diarti Andra Nisaul Kamila Noneng Nurhayani Nor Anisa Nor Annisa Noriska, Zacky Aqsha Novi Mailidarni Novi, Novi Mailidarni Novri Hanafiah Nur Fadilah Darwis Nur Hidayah Nur Indah Sari Nur'Illiyyien Nurazizah Nurdin Nurfatma Nurhayati Nurhikma, Nurhikma Nurwahidah Nurwijayanti Nyi Dewi Puspitasari Oktafiana, Insyira'ah Oktaviani, Yasmin PAHLEVI, M. REZA Pamulaan, Alif Bahtiar Pasopati, Rommel Utungga Patrajaya, Rafik Pendong, Lexi Majesty Pertiwi, Endah Mustika Pradwinata, Ricky Purba, Mortigor Afrizal Putra, Resda Novalino Ramadhan Putri, Icha Meiella Sarni R Nurhayati R, Irawan Rahmah Rahmat Rahmat Afrizon Harianja Rahmawati Ramadhani, Aurelia Calista Ratna Ayu Damayanti Reza Gusni S Rezkiyah Hoesny Riningsih Ritonga, Yusran Efendi Riyanti Rizal Darwis Rizal S, Muh. Rizal Setiawan Amin Rizky Maudy Anggraini Rizqi Shofar Attaka Rizwan Ronaldo, Muhammad Farhan Rosalina Rudy Irwansyah Rulyjanto Podungge Rusmanah, Enok SAFITRI, SANI Sahrawati Sahril Sahrir Saipul Hamdi Salsabila Andini Putri Santiria, Silvia Saputra, Randa Saputra, Rudy Juli Sari, Putri Anisa Intan Sariah Sariah Sartina Sayyidah Choiru Ummah SELLY SIPAKOLY Shavira Zalshabila Simbolon, Angelita Mutiara Siregar, Siregar SITI LATIFAH Siti Syarifah Wafiqah Wardah Siti Tiara Maulia Sitti Nur Alam Sitti Rahmayani Sofie Maria Ulfa Desvy Kurniasari Sofyan Syamsuddin Soni Suardi Sri Firmiaty Sri Resky Fitriany Sri Sumarni Sri Wahyuni Sri Wahyuni Nur St Rahmah Suci Amal Sudarsifa, Nurul Annisa Sudirman P Sudirman Wilian Suhertina Sukariasih, Luh Sukri Sulaiman Sulistiani, Indah sultan Sumardi Suroso Suwito, Agus Syahru Ramadhan Syaifullah Syamsul Rizal Tahang, La Takda, Amiruddin Takdir Takdir, Takdir Tasliati Djafar Taslim Taslim Tasya Aspia Tati Murniati Tia Lestari, Tia Tugiyo Tumpal Manik Ulfa Sir, Nadia Umar Umar Umar Usman, Hasmawati Ute, Nilawati Wafa Kamila wahid Wahyuni Suryaningtyas, Wahyuni Wali , Muhammad Waty, Arlyana Marhaendra Wendy Wiraganti, Risna Wisudawan, Edwin Wiwin Fakhruddin Yusuf Yastrid Yulitah Yunus, Muh Yuslinaini Zaerofi, Afif Zahrani, Sahrin Zaid Zaikin, Muhammad Zaskia Zeki, Muhammad Zulfa Hidayatin Zulfan Zulfi Imran Zulhaidir Zulhelmi Zulkarnaini Jalil Zulkhairi