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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Syiar Hukum: Jurnal Ilmu Hukum PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic MUQTASID Jurnal Mahasiswa Fakultas Hukum BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Geosaintek HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Kajian Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JURNAL KONSELING GUSJIGANG Economica: Jurnal Ekonomi Islam Jurnal Komputer Terapan al-Uqud : Journal of Islamic Economics Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Ekonomi Islam Jurnal Ekonomi & Keuangan Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Muqtasid: Jurnal Ekonomi dan Perbankan Syariah GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling Petir KOMPUTIKA - Jurnal Sistem Komputer Jurnal Samudra Ekonomi dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam Proceeding of Conference on Islamic Management, Accounting, and Economics Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Kajian Bisnis STIE Widya Wiwaha Social, Humanities, and Educational Studies (SHEs): Conference Series Akuntansi : Jurnal Akuntansi Integratif Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Reviu Akuntansi dan Bisnis Indonesia Inovasi: Jurnal Diklat Keagamaan Pinisi Business Administration Review Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal BILAL: Bisnis Ekonomi Halal International Journal of Education and Social Science (IJESS) Jurnal Riset Hukum Keluarga islam Formosa Journal of Applied Sciences (FJAS) Journal of Engineering Environtmental Energy and Science JURNAL AGROINDUSTRI HALAL Media Riset Akuntansi Auditing & Informasi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Profit: Jurnal Manajemen, Bisnis dan Akuntansi ATHENA: Journal of Social Culture and Society Jurnal Ekonomi Islam Economics, Business, Accounting & Society Review Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Akuntan Publik JRIIN :Jurnal Riset Informatika dan Inovasi Karimah Tauhid Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Blantika : Multidisciplinary Journal Jurnal Ilmiah Al-Muttaqin Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Darma Cendekia Jurnal Pengabdian Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara Journal of The Civil Engineering Student Berkala Arkeologi Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Bimbingan dan Konseling Islam EDUKASI Mars: Jurnal Teknik Mesin, Industri, Elektro dan Ilmu Komputer Jurnal Multidisiplin Indonesia Jurnal Teknologi dan Inovasi Industri Jurnal Kajian Ekonomi dan Perbankan Syariah Journal of Shoutheast Asian Islam and Society (JSEAIS) Al-Iqro' Studi Administrasi Publik dan ilmu Komunikasi Media for Empowerment, Mobilization, and Innovation in Research & Community
Rifqi Muhammad
Program Studi Akuntansi, Universitas Islam Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Other

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Analisis Resiko Pembiayaan dan Resolusi Syariah pada Peer-To-Peer Financing Muhammad, Rifqi; Nissa, Izzun Khoirun
EQUILIBRIUM Vol 8, No 1 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i1.6558

Abstract

This paper aims to discuss the implementation of Islamic fintech financing  and the risks that potentially occur in Indonesia. Islamic fintech operational activities with a peer-to-peer (P2P) financing model and risk mitigation that can be done to minimize risk  in Indonesia which makes MSME the main market segment. Furthermore, this study will discuss the development of Islamic fintech in Indonesia and more specifically its contribution nationally. This research will use a case study of one of the P2P platforms that was once awarded as the best Sharia fintech in providing services to MSMEs in Indonesia. Finally, it will be closed with sharia resolution in solving problem financing. This paper contributes to the development of sharia fintech because it provides an overview of the differences between sharia fintech risks and other sharia financial institutions because sharia fintech places more emphasis on risk sharing and does not make financial intermediation institutions as the single largest insurer of liquidity risk.
Perumusan Konsep Shariah Governance di Indonesia: Evaluasi Model Pengawasan Syariah di Sektor Perbankan Puspitasari, Laili Latifah; Muhammad, Rifqi
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 1 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v10i1.1-16

Abstract

Abstract This study aims to evaluate Sharia governance infrastructure in Sharia banking in Indonesia, specifically the Sharia review phase by the Sharia Supervisory Board which was disclosed in the Sharia bank annual report. Furthermore, an analysis of the possibility of adopting the Shariah Governance Framework (SGF) of Bank Negara Malaysia (BNM) is based on the perceptions of experts, using 3 research samples, namely Bank Syariah Mandiri, BPD DIY Sharia Business Unit, and BPRS Bhakti Sumekar. The data analysis uses a qualitative descriptive approach. Our results show that the governance processes, procedures and mechanisms in the Sharia review process by the DPS are supported by the bank's internal functions, namely the function of Internal Audit and the Compliance function. Based on these conditions, SGF BNM adoption is considered less suitable when applied to Islamic banking in Indonesia. One of them was caused by a lack of human resources in Indonesia with dual competency (Sharia law and finance). So that it is not possible to separate each unit such as the SGF BNM, namely Shariah Audit, Shariah Review, Shariah Research, and Shariah Risk ManagementAbstrak Penelitian ini bertujuan untuk mengevaluasi infrastruktur tata kelola Syariah pada perbankan Syariah di Indonesia, khususnya tahap Shariah review oleh Dewan Pengawas Syariah yang diungkap pada laporan tahunan bank Syariah. Untuk selanjutnya dilakukan analisis kemungkinan adopsi Shariah Governance Framework (SGF) Bank Negara Malaysia (BNM) yang didasarkan pada persepsi para ahli dengan menggunakan 3 sampel penelitian, yaitu Bank Syariah Mandiri, Unit Usaha Syariah BPD DIY, dan BPRS Bhakti Sumekar. Analisis data menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa proses, prosedur, dan mekanisme tata kelola khususnya pada proses Shariah review oleh DPS didukung oleh fungsi internal bank, yaitu fungsi Audit Internal dan fungsi Kepatuhan. Berdasarkan kondisi tersebut, adopsi SGF BNM dinilai kurang sesuai apabila diterapkan pada perbankan Syariah di Indonesia. Hal tersebut salah satunya disebabkan oleh kurangnya jumlah sumber daya insani di Indonesia dengan dual competency (hukum Syariah dan keuangan). Sehingga belum memungkinkan untuk dilakukan pemisahan tiap unit seperti pada SGF BNM yaitu Shariah Audit, Shariah Review, Shariah Research, dan Shariah Risk Management
Challenges of Islamic Supervisory in The Islamic Financial Technology Industry Muhammad, Rifqi; Lanaula, Rima
Economica: Jurnal Ekonomi Islam Vol 10, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2019.10.2.3400

Abstract

Abstract: Islamic financial industry is increasingly developing with the presence of financial technology both in the form of peer to peer lending and crowdfunding. Islamic financial technology (fintech) enables sharia business players to formulate financing schemes using innovative and diverse sharia contracts. This has become a challenge in the aspect of sharia supervision due to limited regulations, corporate governance, and human resource capabilities. This paper will discuss the development of the financial technology industry in Indonesia and specifically the development of Islamic financial technology in terms of the growth in the number of service providers, the amount of financing, regulation and corporate governance. Secondly, this paper will discuss the challenges faced in the field of sharia compliance and the role of the sharia supervisory board in sharia supervision. Third, this paper will formulate corporate governance and human resource competencies of sharia supervisory board to encourage sharia compliance. Finally, this paper will formulate the conclusions and recommendations for improving regulation of the financial technology industry.Abstrak: Industri keuangan syariah semakin diramaikan dengan munculnya teknologi finansial (financial technology) baik yang berbentuk peer to peer lending maupun crowdfunding. Islamic financial technology (fintech) memungkinkan para pelaku bisnis syariah untuk merumuskan skema pembiayaan menggunakan akad-akad syariah yang semakin inovatif dan beragam. Hal ini menjadi tantangan dalam aspek pengawasan syariah karena keterbatasan regulasi, tata kelola perusahaan (corporate governance), dan kemampuan sumber daya manusia. Paper ini akan membahas perkembangan industri teknologi finansial di Indonesia dan secara khusus perkembangan Islamic financial technology dari sisi pertumbuhan jumlah penyedia jasa, jumlah pembiayaan, regulasi maupun tata kelola perusahaan. Kedua, paper ini membahas tantangan yang dihadapi dalam bidang kepatuhan syariah dan peran DPS (Dewan Pengawas Syariah) dalam pengawasan syariah. Ketiga, paper ini merumuskan tata kelola perusahaan dan kompetensi sumber daya manusia DPS untuk mendorong kepatuhan syariah Islamic financial technology. Akhirnya, paper ini merumuskan kesimpulan dan rekomendasi untuk perbaikan regulasi industri teknologi finansial. 
Tantangan Optimalisasi Pengelolaan dan Akuntabilitas Wakaf (Studi Kasus di Propinsi Daerah Istimewa Yogyakarta) Muhammad, Rifqi; Sari, Agestya Puspita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9805

Abstract

This study aims to analyze the problem of waqf management from the point of view of regulators, nazhir and wakif. The research object is the management of waqf in the Yogyakarta Special Province with respondents from the Department of Religion of the Special Region of Yogyakarta, the Yogyakarta branch of the Al-Qur'an Waqf Board, and the wakif who are domiciled in Yogyakarta. The research approach uses the Analytic Hierarchy Process (AHP) with the aim of formulating strategic solutions in the management of waqf. This study found that there are still many waqf that provide their waqf assets without going through an official waqf management institution. AHP's priority solutions include providing convenience to services for nazhir. Therefore, it is necessary to carry out intensive training for nazhir so that the management of waqf can be more optimal so as to increase public confidence in waqf in official waqf institutions. In addition, this study also recommends an increase in the accountability of waqf management. The accountability of waqf management can be realized in the form of periodic reports that are presented directly to the wakifs or through media in accordance with the local character of the community.Keywords:  Accountability, Waqf Management, Analytic Hierarchy Process  Abstrak: Penelitian ini bertujuan untuk menganalisis masalah pengelolaan wakaf dari sudut pandang regulator, nazhir dan wakif. Obyek penelitian adalah pengelolaan wakaf di Propinsi Daerah Istimewa Yogyakarta dengan responden dari Departemen Agama Propinsi Daerah Istimewa Yogyakarta, Nazhir Badan Wakaf Al-Qur’an cabang Yogyakarta, dan Wakif yang berdomisili di Yogyakarta. Pendekatan penelitian menggunakan Analytic Hierarchy Process (AHP) dengan tujuan untuk merumuskan solusi yang strategis dalam pengelolaan wakaf. Penelitian ini menemukan bahwa masih banyak wakif yang memberikan aset wakafnya tanpa melalui lembaga pengelola wakaf yang resmi. Prioritas solusi AHP antara lain dengan memberikan kemudahan layanan yang dilakukan nazhir. Oleh karena itu, perlu dilakukan pelatihan intensif bagi nazhir agar pengelolaan wakaf semakin optimal sehingga meningkatkan kepercayaan masyarakat untuk berwakaf pada lembaga wakaf resmi. Selain itu, penelitian ini juga merekomendasikan adanya peningkatan akuntabilitas pengelolaan wakaf. Akuntabilitas pengelolaan wakaf dapat diwujudkan dalam bentuk laporan berkala yang disajikan secara langsung kepada para wakif maupun melalui media yang sesuai dengan karakter lokal masyarakat. Kata Kunci:  Akuntabilitas, Pengelolaan Wakaf, Analytic Hierarchy Process    
Praktik Income Smoothing dan Potensi Displaced Commercial Risk Pada Sukuk Mudharabah Brahim, Singgih Rasyitu; Muhammad, Rifqi
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 4, No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v4i2.13375

Abstract

This paper aims to discuss the implementation of one of the mudharabah sukuk issued by corporations. Furthermore, the paper specifically discusses indications of Income Smoothing practices and the potential for Displaced Commercial Risk (DCR) in the implementation of sukuk with mudharabah contracts.  The type of research uses qualitative methods in the form of library research with a descriptive approach. This paper reveals the fact that there is a practice of Income Smoothing in the distribution of profit sharing to investors in Sukuk Mudharabah PT SMI. On the other hand, mudharabah sukuk also has DCR potential that will be experienced by investors because the nature of the investment is not classified as sufficiently liquid compared to other investment models and has a relatively high risk. Therefore, a special scheme and regulations are needed for sukuk mudaraba in terms of overcoming the problem of income smoothing and preventing the occurrence of DCR.
Studi Independensi DPS Perbankan Syariah Indonesia Amani, Zata Atikah; Muhammad, Rifqi
BISNIS Vol 9, No 1 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i1.10132

Abstract

Paper ini bertujuan untuk mengevaluasi independensi Dewan Pengawas Syariah (DPS) pada sektor perbankan syariah di Indonesia. Paper ini berangkat dari latar belakang bahwa fungsi pengawasan syariah merupakan hal penting untuk menjamin bahwa Lembaga Keuangan Syariah (LKS) telah menjalankan kegiatan operasionalnya sesuai dengan prinsip syariah. DPS merupakan representasi dari Dewan Syariah Nasional (DSN) Mejelis Ulama Indonesia (MUI) yang ditempatkan pada masing-masing LKS untuk menjamin kepatuhan syariah dapat dijalankan dengan baik. Namun demikian, jumlah DPS yang terbatas mengakibatkan adanya ironi dimana anggota DSN-MUI tidak jarang juga merupakan anggota DPS dan bahkan menjadi anggota DPS di beberapa LKS. Hal ini menjadikan isu independensi menjadi menarik untuk dibahas khususnya terkait dengan optimalisasi dan efektivitas fungsi pengawasan syariah. Paper ini menggunakan pendekatan teori keagenan Islam dan shariah governance untuk mengevaluasi independensi DPS khususnya di perbankan syariah Indonesia untuk memberikan rekomendasi adanya kemungkinan perbaikan peran DPS dan tata kelolanya dalam struktur organisasi perbankan syariah di Indonesia.
Pengaruh Kinerja Keuangan, Umur Sukuk, Reputasi Auditor Dan GCG Terhadap Peringkat Sukuk Rifqi Muhammad; Siti Aisyah
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i01.1309

Abstract

Penelitian ini bertujuan untuk mengetahui profitabilitas, leverage, ukuran perusahaan, pertumbuhan perusahaan, umur sukuk, reputasi auditor, dan Good Corporate Governance (GCG) terhadap peringkat sukuk. Tujuan adanya peringkat ini adalah untuk memberikan informasi kepada para investor mengenai keadaan penerbit sukuk dan resiko apa saja yang akan ditanggung, sehingga peringkat sukuk dapat dijadikan sebagai salah satu alat pertimbangan investor dalam melakukan investasi. Sampel dalam penelitian ini adalah perusahaan penerbit sukuk yang diperingkat oleh lembaga pemeringkat Standard & Poor’s Rating pada tahun 2013-2018. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 16 perusahaan yang menjadi sampel penelitian. Analisis data dilakukan dengan model regresi linear berganda dan menggunakan software EViews 9.0. Hasil dari penelitian ini menunjukan bahwa profitabilitas dan Good Corporate Governance (GCG) berpengaruh negatif dan signifikan terhadap peringkat sukuk. Leverage, ukuran perusahaan, pertumbuhan perusahaan dan umur sukuk berpengaruh negatif dan tidak signifikan terhadap peringkat sukuk. Reputasi auditor berpengaruh positif tidak signifikan.
Dampak Tata Kelola Bank Syariah Terhadap Kepatuhan Syariah Berbasis Maqashid Syariah Rifqi Muhammad; Hapsari Yuni Oktaviyanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.188

Abstract

This study aims to determine the effect of Good Corporate Governance as measured by the number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, board of directors meetings, number of board of commissioners, board of commissioners meeting on the performance of sharia maqashid. The sample used in this study is Full-fledge sharia banks in Indonesia based on sharia banking statistics published by the Financial Services Authority as of July 2019. The study was conducted based on an analysis of 72 annual reports and GCG reports obtained from 12 Sharia Commercial Banks in 2013 - 2018. The results of this study indicate that the variables of the board of directors' meeting significantly influence the performance of the Maqashid syariah. While the variable number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, number of board of commissioners and board of commissioners meeting on maqashid syariah performance.
Pengaruh Kompensasi Bonus, Pendidikan dan Komposisi Gender Dewan Direksi Terhadap Manajamen Laba pada Bank Syariah di Indonesia Rifqi Muhammad; Puguh Pribadi
Jurnal Ilmiah Ekonomi Islam Vol 6, No 1 (2020): JIEI, Vol. 06 No. 01, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.265 KB) | DOI: 10.29040/jiei.v6i1.601

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kompensasi bonus, pendidikan dewan direksi dan komposisi gender dewan direksi terhadap manajemen laba di perbankan syariah Indonesia. Paper ini menggunakan laporan tahunan perbankan syariah Indonesia periode 2010 – 2017. Metode purposive sampling digunakan dengan melibatkan 81 sampel laporan keuangan. Pengujian dilakukan dengan metode regresi data panel dengan model common effect untuk menganalisis dampak variabel bebas terhadap manajemen laba. Hasil penelitian ini antara lain: (1) kompensasi bonus tidak mempengaruhi manajemen laba; (2) perbankan syariah dengan jumlah dewan direksi perempuan memiliki kesempatan lebih untuk melakukan manajemen laba; dan (3) pendidikan direksi tidak memiliki pengaruh terhadap manajemen laba.
Pengembangan Exchange Trade Fund Syariah Indonesia: Peluang dan Tantangan Azmiana Risca; Rifqi Muhammad
Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.977 KB) | DOI: 10.29040/jiei.v7i1.1824

Abstract

This paper aims to discuss the opportunities and challenges of developing Sharia Exchange Trade Fund (ETF) investment products in Indonesia. ETF is an investment product in the capital market that collaborates stock and mutual fund products that can collectively be traded on the capital market. This will provide attractive new investment opportunities for investors who are concerned about sharia investment. With the consideration that Indonesia's population is predominantly Muslim, then of course Islamic investment products will attract them. ETFs have the following advantages: easy and flexible process of ownership and transfer, low cost and risk, wide coverage because they are like investing in several portfolios at once, and the process is transparent. In particular, Islamic ETFs have the advantage in the aspect of ensuring product halalness because their portfolios are always monitored by the sharia supervisory board in each investment manager as the manager. On the other hand, Islamic ETFs are faced with challenges related to the low literacy of the Muslim community about investing in the capital market that has sharia products.
Co-Authors abdul haris Fatgehipon Abi Fa'izzarahman Prabawa Adi Setiawan Adinda Febrizalni Aditya Darajat Aditya putra helvani Agestya Puspita Sari Agus Arwani Akbar Adiguna Aldhika Yusnar Fahmie Am, Andri Nofiar Amani, Zata Atikah Amelia Fitri Ramadhani Andika Prasetiyo Wibowo Anggraeni, Silvia Fatma Aprilya, Nunung Arifah Arifah Arifah, Imtinani Arifah, Imtinani Asmirawati Asmirawati Asmirawati Asmirawati, Asmirawati Astaman, Astaman Asyidiq, Muhammad Arief Ayu Yuningsih Azizah, Karisa Azmiana Risca Barianto Nurasri Sudarmawan BIYANTORO, CAHYANINGTYAS TIRZA SILVIANI Brahim, Singgih Rasyitu Bustami CAHYANINGTYAS TIRZA SILVIANI BIYANTORO Citra Oki Wijaya Kusuma Condro Triharyono Cynthia Candraning Dewi, Ariska Kusuma Dianita Nur Anggraeni Puspitasari Dila Eka Ernanda Dimas Firmansyah Dini Dewindaru Diyajeng Luluk Karlina Eka Natha Permana Eko Prasetyo Pratomo Eliyani Erlina Agustia Panjaitan Errisa Zulqa Deswana Ezra Nugroho Fadila, Nisa Rahma Farah Mas’udatul Rahmadani Fathan Prayana Putra Febrian, Muhammad Febtrata, Adhabin Fellycia Sihotang, Theresia Viona Fithri, Radhiyatul Frisca, Dela Futra Kibayutullah Gabriel Sontaria Manalu Grediani, Evi Hadri Kusuma Haerunniza, Feiza Aulia Haganta, Daniel Hakim Ramadhan Halleina Rejeki Putri Hartono, S.E., M.Acc., Ak Hamdani, Rizki Hammam Raihan Asworo Hapsari Yuni Oktaviyanti Hastini Busarotun Ika Putri Hasyim, Suhail Hawari Hesti Hisbi Aziz Husni Thamrin Huzaim Huzaim I Gusti Anindita Hendryanadewi Ilham Mujahid Indah Ramadhani Indira Tri Prajarani Ines Heidiani Ikasari Intan Permata Hati ira kusuma dewi Irsyad Leihitu Irwan Maolana Yusup Iskandar Zulkarnaen Ismail Mubarok Ismi Tri Septiyani Johan Arifin Jumaryadi, Yuwan Kusumadewi, Ratna Lailatul Fatmawati, Nur Laili Latifah Puspitasari Lale Haydi Megaviana Lanaula, Rima Larbiel Hadi Lutfi Fathus Sholihah M. Alkadri Perdana Mahmudi Mahmudi Manja, Manja Maputra, Fikri Erwan Maulana, Fadlan Risdi Maulidina, Mira memen akbar Misbak Mohammed, Nor Farizal Mualimin Mualimin Muchammad Sholahuddin Muhammad Adib Hasani Muhammad Aldino Mangawing Muhammad Hisyam Faiz Muhammad Nawawi Muhammad Yuwanda Mustika, Fandi Ali Nadella, Suraya Najwa Aulia Izzati Nandi Haerudin Nator Diego Sitorus Nisa Rahma Fadila Nor Farizal Mohammed Novaldi Ramdani Reza Nugraha, Muhammad Davin Nugraheni, Peni Nur Lailatul Fatmawati Nurfauziya, Ahada Nurfauziya, Ahada Nurhidayat, Arifin Nurul Alifiah Hasan NURUL ISTIQOMAH Otto Fajarianto Patriana, Patriana Peni Nugraheni Permadani, Tasya Pertiwi, Sri Rejeki Retna Ponco Sulistyo, Febryo Ponco Sulistyo Prilevi, Ruhry Primayani, Rani Puguh Pribadi Puri Kurniasih Purwanti, Yuni Puspitasari, Dianita Nur Anggraeni Puspitasari, Laili Latifah Putra Ramadhani Putri Adela Fadli Putri, Fara Dila Raden Siti Nurlaela Raden Siti Nurlaela Rafada, Erlita Rafli Muzaki Rahmadhani Puspa Rahmi Mulyasari Raihan Putra Haristianto Raju, Amaliah Fahrani Ramadhan, Alif Rambang Ratna Kusuma Dewi Ratna Kusumadewi RATNA KUSUMADEWI Resta, Ichy Lucya Rida Nabila Ridwan Alif Nurfatria Rima Lanaula Risca Azmiana Rizki Hamdani Rossela, Alfitriani Indah Rovino Alghafari Rudiansyah Putra Ruhry Prilevi Safika, Nur Samsubar Saleh SAMSUBAR SALEH Samsubar Saleh Saputri, Ulva Sari, Agestya Puspita Sari, Sindi Wulan Sarini, Anggun Saruni Dwiasnati Sela Kartika Selfira Salsabilla Setiawan, Halim Setyawan, Andika Septa Simamora, Audina Yulianty Sinta Marlina Siregar, Keani Isnaini Siswanto Siti Aisyah Sitinjak, Mando Sri Sudono Saliro Subekti, Titin Sugara, Roby Suryanata, Halim Tambunan, Erwin Barita Maniur Taufikurrohman Tazkiya, Hasina Teguh Triatmojo Theresia Elisabeth Samosir Titin Subekti Togatorop, Agnesia Tri Siwi Nugrahani Ustadz ismail mubarok Utari, Putri Amanda Wardana, Robby Yandi Maryandi Yasin, Rozaq Muhammad Yasmin Amalia Alif Yuli Fitrisia Yunaldi, Ari Yusrain, Yusrain Zahrina Nur Arifah Zamroni Alpian Muhtarom Zata Atikah Amani