Claim Missing Document
Check
Articles

THE IMPACT OF ISLAMIC CORPORATE GOVERNANCE DISCLOSURE, ISLAMIC INTELLECTUAL CAPITAL, ZAKAT, FINANCIAL PERFORMANCE (SCnP Model) & ISLAMIC ETHICAL IDENTITY TO SUSTAINABLE BUSINESS Yulinda Putri Prativi; Citra Sukmadilaga; Cupian Cupian
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 2 (2021): Maret-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20212pp171-182

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis dampak Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Kinerja Keuangan (SCnP Model), dan Islamic Ethical Identity terhadap Sustainable Business. Penelitian ini menggunakan pendekatan kuantitatif. Data yang dipakai ialah data sekunder dengan teknik pengumpulan data content analysis terhadap annual report 5 bank syariah periode 2015-2019 yang terdapat di negara ASEAN, GCC & MESA. Metode analisis data pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Islamic Corporate Disclosure berpengaruh terhadap Sustainable Business, (2) Islamic Intellectual Capital berpengaruh terhadap Sustainable Business, (3) Zakat tidak berpengaruh terhadap Sustainable Business, (4) Kinerja Keuangan (SCnP Model) tidak berpengaruh terhadap Sustainable Business, (5) Islamic Ethical Identity tidak berpengaruh terhadap Sustainable Business. Penelitian ini diharapkan dapat memberikan masukan bagi entitas syariah terutama bank syariah dalam pengembangan aspek kinerja keuangan dan non keuangan serta mengi ngatkan kembali akan  pentingnya konsep sustainable terutama kewajiban dalam penyusunan sustainability reporting.Kata Kunci: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business. ABSTRACTThe purpose of this study is to analyze the impact of Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Financial Performance (SCnP Model), and Islamic Ethical Identity on Sustainable Business. This study uses a quantitative approach. The data used is secondary data with content analysis data collection techniques on the annual reports of 5 Islamic banks for the 2015-2019 period in ASEAN, GCC & MESA countries. Methods of data analysis in this study using multiple linear regression. The results showed that (1) Islamic Corporate Disclosure has an affects to Sustainable Business, (2) Islamic Intellectual Capital has an effect on Sustainable Business, (3) Zakat has no effect on Sustainable Business, (4) Financial Performance (SCnP Model) has no effect on Sustainable Business , (5) Islamic Ethical Identity has no effect on Sustainable Business. This research is expected to provide input for Islamic entities, especially Islamic banks in developing aspects of financial and non-financial performance as well as reminders of the importance of the concept of sustainability, especially the obligations in preparing sustainability reporting.Keyword: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business.REFERENCESAkhtar, C. S., Ismail, K., Ndaliman, M. A., Hussain, J., & Haider, M. (2015), Can intellectual capital of smes help in their sustainability efforts. Journal of Management Research, 7(2), 83-97.Akisik, O., & Gal, G. (2011). Sustainability in businesses, corporate social responsibility, and accounting standards: An empirical study. International Journal of Accounting and Information Management, 19(3), 304–324.Alam, N. (2010). Islamic venture philanthropy: A tool for sustainable community development. SSRN Electronic Journal, (March), 1-14. https://dx.doi.org/10.2139/ssrn.1565859Al-Qardhawi, Y. (2000). Bagaimana berinteraksi dengan Al-Qur'an. Jakarta: Pustaka Al-Kautsar.Anam, M. K. (2017). Penerapan PSAK 101 pada laporan dana zakat dan dana kebajikan. Misykat Al Anwar, 28(2), 1-14. https://doi.org/10.31904/ma.v28i2.3838Apriliya, N. L., & Maslichah, M. (2019). Analisis kinerja perbankan syariah dengan pendekatan maqashid index dan sharia conformity and profitability (SCnP). Jurnal Ilmiah Riset Akuntansi, 8(3), 11-20.Aydin, Necati. (2013). Islamic social business for sustainable development and subjective wellbeing. International Journal of Islamic and Middle Eastern Finance and Management, 8(4), 491–507.Berrone, P., Surroca, J., & Tribó, J. A. (2007). Corporate ethical identity as a determinant of firm performance: A test of the mediating role of stakeholder satisfaction. Journal of Business Ethics 76(1), 35-53.Chapra, M. U., & Ahmed, H. (2002). Corporate governance in Islamic financial institutions. Jeddah: Islamic Development Bank.Choudhury, M.A., & Hoque, M. Z. (2006). Corporate governance in Islamic perspective. Corporate Governance, 6(2), 116-128.Elkington, J. (1998). Accounting for the triple bottom line. Measuring Business Excellence, 2(3), 18-22. https://doi.org/10.1108/eb025539Erol, C., F. Baklaci, H., Aydoğan, B., & Tunç, G. (2014). Performance comparison of Islamic (participation) banks and commercial banks in Turkish banking sector. Euromed Journal of Business, 9(2), 114-128.Firer, S., & Williams, S. M. (2003). Intellectual capital and traditional measures of corporate performance. Journal of intellectual capital, 4(3), 348-360.Ghozali, I. (2018). Aplikasi analisis multivariate dengan program SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116.Hasan, Z. (2011). A survey on Shariah governance practices in Malaysia, GCC countries and the UK: Critical appraisal. International Journal of Islamic and Middle Eastern Finance and Management, 4(1), 30-51.Hasan, Z. (2011). Shariah governance in Islamic financial institutions in Malaysia, GCC countries, and the UK. Durham Theses. Durham: Durham University.Hassan, A., & Chachi, A. (2005). The role of Islamic financial institutions in sustainable development. Islamic Finance and Economic Development, 59–93.Iqbal, Z., & Mirakhor, A. (2004). Stakeholders model of governance in Islamic economic system. Islamic Economic Studies, 11(2), 44-63Kubo, I., & Saka, A. (2002). An inquiry into the motivations of knowledge workers in the Japanese financial industry. Journal of Knowledge Management, 6(3), 262-271. https://doi.org/10.1108/13673270210434368Kuppusamy, M., Saleh, A. S., & Samudhram, A. (2010). Measurement of Islamic banks performance using a shariah conformity and profitability model. Review of Islamic Economics, 13(2), 35–48.Majid, N. A., Sulaiman, M., & Ariffin, N. M. (2011). Developing a corporate governance disclosure index for Islamic financial institutions. 8th International Conference on Islamic Economics and Finance, 1-25.Mutia, E., & Musfirah, N. (2017). Pendekatan maqashid shariah index sebagai pengukuran kinerja perbankan syariah di Asia Tenggara. Jurnal Akuntansi dan Keuangan Indonesia, 14(2), 181–201.Nawaz, T., & Haniffa, R. (2017). Determinants of financial performance of Islamic banks: an intellectual capital perspective. Journal of Islamic Accounting and Business Research, 8(2), 130-142. https://doi.org/10.1108/JIABR-06-2016-0071Prasetyowati, L. A., & Handoko, L. H. (2019). Pengukuran kinerja bank umum syariah dengan maqasid index dan sharia conformity and profitability (SCnP). Jurnal Akuntansi dan Keuangan Islam, 4(2), 107–130.Rahma, Y. (2018). The effect of intellectual capital and islamic performance index on financial performance. Jurnal Ilmu Akuntansi, 11(1), 105-116.Ramadhan, M. I. B., Abdurahim, A., & Sofyani, H. (2018). Modal intelektual dan kinerja maqashid syariah perbankan syariah di Indonesia. Jurnal Akuntansi dan Keuangan Islam, 6(1), 5-18.Rashid, M., & Hassan, M. K. (2014). Market values of Islamic banks and ethical identity. American Journal of Islamic Social Sciences, 31(2), 43-79. https://doi.org/10.35632/ajiss.v31i2.289Ratnaputri, W. (2013). The analysis of islamic bank financial performance by using camel, shariah conformity and profitability (SCnP). Jurnal Dinamika Manajemen, 4(2), 215-226.Sarea, A. M. (2013). Accounting treatment of zakah: Additional evidence from AAOIFI. Journal of Islamic Banking and Finance, 1(1), 23–28Sari, M. P. Y., & Marsono, M. (2013). Pengaruh kinerja keuangan, ukuran perusahaan dan corporate governance terhadap pengungkapan sustainability report. Diponegoro Journal of Accounting, 2(3), 580–589.Siswanti, I., Salim, U., Sukoharsono, G., & Aisjah, S. (2017). The impact of Islamic corporate governance, Islamic intellectual capital and Islamic financial performance on sustainable business Islamic banks. International Journal of Economics and Financial Issues, 7(4), 316–323.Suryasnia, S., Primiana, I., Sucherly., & Herwany, A. (2020). Banking strategy and implementation of banking ASEAN integration framework (ABIF) in ASEAN community (AEC)’s era 2020 ERA 2020. Munich Personal Repec Archive Banking, 73303.Triyuwono, I. (2009). Perspektif, metodologi, dan teori akuntansi syariah. Jakarta: Rajawali Press.Ullman, A. (1985). Data in search of a theory: A critical examination of the relationship among social performance, social disclosure and economic performance. Academy of Management Review, 10(3), 540-577.Ulum, I. (2013). Model pengukuran kinerja intellectual capital dengan IB-VAIC di perbankan Syariah. Inferensi, 7(1), 185-206.Ulum, I., Ghozali, I., & Chariri, A. (2008). Intellectual capital dan kinerja keuangan perusahaan; Suatu analisis dengan pendekatan Partial Least Squares (PLS), 1-31.Wahab, N. A., & Rahman, A. R. A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43-62. https://doi.org/10.1108/17590811111129508Widhiani, B. R. (2018). Pengaruh kinerja bank syariah dengan pendekatan sharia conformity and profitability model dan dampaknya terhadap kepercayaan stakeholder. Akurasi: Jurnal Studi Akuntansi dan Keuangan, 1(2), 137–148.Yunus, M. (2014). The seven principles of social business. Diakses dari www.grameencreativelab. com/a-concept-to-eradicate-poverty/7-principles.html
Peluang Pengusaha Mikro dan Kecil (UMK) Menggunakan Layanan Digital Lembaga Keuangan Mikro Syariah Chairia Lubis; Lucky Nugroho; Tettet Fitrijanti; Citra Sukmadilaga
AL-QARDH Vol 5, No 1 (2020): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v5i1.1769

Abstract

The purpose of this study was to find out the opportunities of digital services owned by Sharia Micro Finance Institutions (Baitul Mal Wa Tamwil-BMT) to reach Micro and Small (MSME) customers. Therefore the research question in this article is how the opportunities for the use of digital services by MSEs. This research method uses library research and interviews with BMT managers so that this research is qualitative. Following the results of the study, BMTs must collaborate with financial technology (fintech) companies to provide customer application. Furthermore,  the contribution of the applications that can provide added value for customers and are easy to use, which have an impact on the increasing competitiveness of BMTs with competitors in the financial industry.Tujuan penelitian ini adalah untuk mengetahui peluang dari layanan digital yang dimiliki oleh Lembaga Keuangan Mikro Syariah (Baitul Mal Wa Tamwil-BMT) untuk menjangkau nasabah Mikro dan Kecil (UMKO. Oleh karenanya pertanyaan penelitian pada artikel ini adalah bagaimana peluang penggunaan layanan digital oleh pelaku UMK. Metode penelitian ini menggunakan kajian pustaka atau library research dan wawancara dengan pengelola BMT sehingga penelitian ini merupakan penelitian kualitatif. Sesuai dengan hasil penelitian, maka BMT harus berkolaborasi dengan perusahaan fintech, dan pemain di pasar lainnya sehingga mereka memiliki aplikasi yang dapat memberikan nilai tambah bagi nasabah dan mudah digunakan yang berdampak terhadap meningkatnya kemampuan bersaing dari  BMT  dengan kompetitor di industri keuangan.  
URGENSITAS, KEADILAN DAN MAQASID SYARIAH PADA MERGER BANK SYARIAH Abd. Akram H; Citra Sukmadilaga; Lucky Nugroho
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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

Abstract

This study aims to analyze the merger process of Islamic banks in Indonesia from the aspect of urgency, conformity with sharia principles, and maqasid sharia. The method used is descriptive quantitative by using secondary data as a basis for research analysis. Furthermore, the discussion of this research is limited by the formulation of the problem, which includes (i) What is the urgency of the merger of Islamic banks in Indonesia?; (ii) How is the suitability of the merger of Islamic banks in Indonesia with sharia principles?; (iii) What are the benefits of a sharia bank merger in Indonesia from the perspective of maqasid sharia?. Based on the study results, the current Islamic bank merger process is still at an early stage and needs strategic steps further, especially how to increase the market share of Islamic banks and the implementation of justice aspects in the merger process. Therefore, the merger process must also benefit the internal employees of Islamic banks whose banks have been merged and for the Islamic banking industry so that there is no monopoly on Islamic financial services.
Peran Ekspektasi Kinerja, Ekspektasi Usaha, Pengaruh Sosial, dan Kondisi yang Mendukung terhadap Perilaku Pengguna Itqan Mobile yang Dimediasi oleh Niat Perilaku Menggunakannya Chairia Chairia; Citra Sukmadilaga; Indri Yuliafitri
Jurnal Maksipreneur Vol 10, No 1 (2020)
Publisher : Universitas Proklamasi 45 Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v10i1.655

Abstract

Baitul Maal wat Tamwil (BMT) is a sharia cooperative that is able to reach up to economic actors of Small and Medium Enterprises (SMEs). Itqan BMT members in Bandung who use Itqan Mobile are far less than the number of members who do not use them. The purpose of this study was to examine the Unified Theory of Acceptance and Use of Technology (UTAUT) on users of users and not users of Itqan Mobile on Itqan BMTs in Bandung. UTAUT is a theory that is widely adopted in studies of user acceptance of a technology. The method used in this research is regression analysis followed by path analysis. Regression analysis was carried out in two stages. The result of regression I research is that effort expectations show a positive and significant role on the behavioral intentions of members using Itqan Mobile, while performmmance expectancy, social influence, and facilitating conditions do not contribute to the behavioral intentions Itqan Mobile. The results of regression II research indicate that performance expectations and effort expectations have not role in the behavior intentions Itqan Mobile. Furthermore, the results of the study also prove that performance expectations, effort expectations, social influences, and facilitating conditions show an indirect effect on the behavior of Itqan Mobile users which is mediated by behavioral intentions of using it.
Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola pada Bank Syariah di Indonesia Farah Dwi Puspitasari; Citra Sukmadilaga; Indri Yuliafitri
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6806

Abstract

This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia Bank. The data analysis method used in this study is the multiple linear regression. The results showed that the ownership structure and third party funds have a significant positive effect on corporate governance disclosure.
PERBEDAAN PENERAPAN STANDAR ISLAMIC STOCK SCREENING DAN SOCIAL ENVIRONMENT INDEX TERHADAP KINERJA PORTOFOLIO SAHAM BEI Putri Dona Balgis; Tettet Fitrijanti; Citra Sukmadilaga
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.092 KB) | DOI: 10.26418/apssai.v1i1.7

Abstract

This research examined differences of portfolio performance before adding indicator of social environment index from five standards (ISSI, FTSE, MSCI, DJIM and S&P) and differences of portfolio performance before and after adding indicator of social environment index.The result concludes portfolio performance using the Sharpe measure significantly different, while Treynor and Jensen Alpha did not show a significant difference of performance, there is also no significant difference of portfolio performance (Sharpe, Treynor and Jensen Alpha) before and after adding indicator social environment index. It shows that addition of indicator social environment index is not affected portfolio performance.
Tinjauan Sukuk Korporasi di Indonesia dari Perspektif Penawaran, Permintaan dan Regulasi Divina Mahardika Dewi; Lucky Nugroho; Citra Sukmadilaga; Tettet Fitijanti
Journal of Business and Economics Research (JBE) Vol 1 No 1 (2020): Februari 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.559 KB)

Abstract

Sukuk is one of the most active money market investment instruments to date, which provides opportunities for Muslim and non-Muslim investors to invest. Similarly, corporate Sukuk has opportunities to continue to grow. This study proposes to determine the challenges and strategies in developing corporate Sukuk in Indonesia. The research focuses on three aspects, namely, aspects of supply, demand, and regulatory aspects. The benefits of this research can be a policy extension and a reference to encourage the growth of corporate Sukuk in the long period
Islamic Social Reporting: Influencing Factors and Impact on Firm Value (Study of Islamic Banks) Anita Dwi Utami; Tettet Fitrijanti; Citra Sukmadilaga
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4831

Abstract

Islamic banking is the largest sector in the Islamic finance industry. Good bank performance can certainly add to a positive image so that it can result in company value. The covid-19 pandemic has made a person's survival dependent on others who provide assistance and donations, where this is included in the disclosure of corporate social responsibility as a form of accountability for Islamic banks to fellow humans and Allah SWT. The purpose of this study is to determine the board of directors, sharia supervisory board, and customer pressure can affect the disclosure of Islamic social reporting and have an impact on firm value. The research method used in this research is explanatory research with a quantitative approach. Analysis of research data using panel data regression analysis. The research sample is 62 Islamic banks from 9 countries with the time of 2019 and 2020. The results show that the sharia supervisory board has a significant negative effect on Islamic social reporting, customer influence has a significant positive effect on Islamic social reporting, and customer influence has a significant positive effect on firm value.
Relationship between Supply Chain Management Effects on the Tax Information System and Willingness to Pay Taxes Vitra Yozi; Sri Mulyani; Citra Sukmadilaga; Hamdi A Pertama
International Journal of Supply Chain Management Vol 8, No 3 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Abstract- The main purpose of this study paper was to examine whether user satisfaction of the tax information systems can increase willingness to pay taxes. We investgated the supply chain management effects on the performance of the tax payment for eller and the user. So we surveyed 234 taxpayers in 16 tax offices in Indonesia. The data were analysed using structural equation modelling. The result showed that the higher user satisfaction on the tax information systems were associated with the greater willingness of taxpayer to pay tax. The findings of this study can be contribute as a premise that can form the basis for further research in the field of technology and tax compliance issues.
Rural Fund Supply Chain Monitoring System: Evidence from Indonesia And Lesson Experiences from South Korea And Malaysia Rochman Marota; Sri Mulyani; Citra Sukmadilaga; Zahra Nur Azizah Kamilah; Muhammad Alam Mauludina
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.573 KB)

Abstract

Rural fund in Indonesia, called village fund, developed since 2013. Indonesia Village Law that mentioned about the Village Development is an effort to improve the quality of life and life for the welfare of the village community, as well as Saemaul Undong in South Korea and FELDA in Malaysia. This research doing comparative study between Indonesia, Saemul Undong and FELDA in term of supply chain monitoring system on village fund. Further explained that the Village Development covers the stages of planning, implementation, and monitoring. The purpose of monitoring in general is to ensure the implementation of activities in accordance with the plans and provisions that apply to the expected objectives can be achieved. This research also focused on village-level monitoring that done by the village community as a shareholder village, it is also represented in the Village Officials. Learning from the Saemaul Undong program in South Korea and FELDA in Malaysia, with the Village Consultative Body, consisting of village officials, community leaders and Village Business Entity, the village officials are the main pillars in the village funding monitoring system, from the planning, implementation, and accountability stages as a pillar of good village governance to improve the development of the welfare of the village community.
Co-Authors Abd. Akram H Adiningsih, Tutut Afiyana, Indria Fitri Agustiningsih, Maulina Anak Agung Istri Sri Wiadnyani Anindya, Desy Astrid Anita Dwi Utami Anita Dwi Utami Ardian Ardian Asmawanti-s, Dri Billy Vidhya Rumbobiar Cempaka, Adisti Gilang Chairia Chairia Chairia Lubis Cupian Cupian devi, Meita candra Devianti Yunita Dewi Febriani Dewi, Divina Mahardika Dillak, Vaya Juliana Dini Rosdini Divina Mahardika Dewi Fajar, Akhmad Farah Dwi Puspitasari Fazriah, Siti Hamdi A Pertama Hani Meilita Purnama Subardi Hasibuan, Ahmad Basid Heryah, N. Hida Hiyanti Hida Hiyanti Hiyanti, Hida Holyness Nurdin Singadimedja Ida Farida Indri Yuliafitri Irawady, Cahya Jauhari, Rifqie Julialevi, Karina Odia Kusumaningrum, Nelsy Leny Suzan Lidya Agustina Lucky Nugroho Megawati, Lokita Rizky Meutia Riany Mochammad Ridwan Mubarrok, Ahmad Muhammad Alam Mauludina mutmainah Nanik Rahayu Ngirfan, Achmad PALUPI, AGUSTIN PARDEDE, Mazmur Petrolis Nusa Perdana, Petrolis Nusa Pinondang, Victor Pramono, Sigid Eko Prima Yusi Sari Puspitasari, Farah Dwi Putri Dona Balgis Putri, Aliea Yenemia Putu Virra Indah Perdanawati, Luh Ramadhan, Muhamad Dias Rista Bintara, Rista Rochman Marota Rustandy, Teddy Saputra, Rishi Satria, Dy Ilham Sihombing, Elisabeth Soegieharto, Dhani Heryanto Solihat, Iis Sri Mulyani Srihadi Srihadi Sudrajat sudrajat Sulhani, Sulhani Tettet Fitijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti, Tettet Tiara Gadis Riyanti Tiara Gadis Riyanti Tri Utami Lestari uswatun khasanah Vitra Yozi Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Winarningsih, Srihadi Yadiati, Winwin Yulinda Putri Prativi Zahra Nur Azizah Kamilah Zakarsi, Wahyudin Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Wahyudin