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All Journal Al-Ulum Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Diskursus Islam AL-Fikr Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi JICSA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AL-FALAH : Journal of Islamic Economics FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law SENTRALISASI AkMen JURNAL ILMIAH JURNAL SYARIKAH : JURNAL EKONOMI ISLAM Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Madinah: Jurnal Studi Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam El-Barka: Journal of Islamic Economics and Business Journal of Enterprise and Development (JED) Tasharruf: Journal Economics and Business of Islam Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi Jurnal Ilmiah Al-Tsarwah Jurnal Ilmiah Akuntansi Peradaban JES (Jurnal Ekonomi Syariah Economics and Digital Business Review El-Iqtishady AL-FALAH : Journal of Islamic Economics Al-Sharf: Jurnal Ekonomi Islam Accounting Accountability and Organization System (AAOS) Journal Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam INVOICE : JURNAL ILMU AKUNTANSI J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam Jurnal Iqtisaduna Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) J-ESA (Jurnal Ekonomi Syariah) EKONOMIKA45 Jurnal Manajemen Perbankan Keuangan Nitro Islamic Accounting and Finance Review International Journal of Multidisciplinary Research and Literature (IJOMRAL) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Mauriduna : Journal of Islamic studies Formosa Journal of Multidisciplinary Research (FJMR) Balanca : Jurnal Ekonomi dan Bisnis Islam Wadiah : Jurnal Perbankan Syariah Milkiyah: Jurnal Hukum Ekonomi Syariah Al-Tijary : Jurnal Ekonomi dan Bisnis Islam AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Dedikasi: Jurnal Pengabdian Kepada Masyarakat ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Likuid: Jurnal Ekonomi Industri Halal Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Research Horizon Indonesian Journal of Economics, Entrepreneurship, and Innovation Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Falah: Jurnal Hukum Ekonomi Syariah COSMOS Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Journal of Accounting, Economics, and Business Education Journal of Islamic Economics and Finance Journal of Visionary Sharia Economy (JOVISHE) Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Kajian Ekonomi dan Perbankan Syariah Mauriduna: Journal of Islamic Studies Profetika: Jurnal Studi Islam Indonesian Journal of Taxation and Accounting Amnesty: Jurnal Riset Perpajakan International Journal of Economic Integration and Regional Competitiveness
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PENERAPAN PRINSIP DAN KEPATUHAN SYARIAH PADA PENGELOLAAN KEUANGAN SYARIAH Mardatillah; Rika Dwi Ayu Parmitasari; Muhammad Wahyuddin Abdullah
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i1.593

Abstract

Diantara aspek hukum keuangan syariah adalah penerapan prinsip dan kepatuhan syariah. Artikel ini membahas tentang penerapan prinsip dan kepatuhan syariah dalam keuangan syariah. Tujuan penulisan ini dimaksudkan agar dapat memberikan khasanah pengetahuan tentang prinsip dan kepatuhan syariah dalam keuangan Islam berikut urgensinya. Penelitian ini menggunakan metode pustaka atau studi dokumen dengan melakukan penelusuusran dokumen berupa jurnal-jurnal ilmiah dan lainnya yang berkaitan dengan pembahasan ini. Hasil penelitian ini menunjukkan bahwa penerapan prinsip syariah merupakan upaya menghadirkan sistem keuangan yang sejalan dengan maqasid syariah dimana prinsip-prinsip tersebut meliputi larangan riba, laranga gharar, larangan maysir, larangan spekulasi, transparansi, keadilan dan aktivitas usaha yang sesuai prinsip syariah. Prinsip-prinsip keuangan ini bertujuan untuk menciptakan keadilan, transparansi dan pengelolaan yang bertanggung jawab dalam setiap transaksi keuangan. Untuk memastikan penerapan prinsip syariah tersebut maka disiplin kepatuhan syariah harus diperhatikan. Kepatuhan syariah merupakan manifestasi dalam penerapan prinsip syariah itu sendiri.
PERBEDAAN DASAR ANTARA EKONOMI ISLAM & EKONOMI KAPITALIS Ilham, Reski Cahyani; Parmitasari, Rika Dwi Ayu; Abdullah, Muhammad Wahyuddin
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i1.663

Abstract

Ekonomi kapitalisme dan sosialis adalah dua sistem ekonomi paling terkenal di dunia. Gagasan memaksimalkan keuntungan dengan menggunakan sumber daya minimal berdampak pada perekonomian kapitalis. Di antara berbagai kecenderungan sistem ekonomi kapitalis adalah kesenjangan ekonomi, kebebasan ekonomi dan persaingan tidak terbatas, serta hak milik individu. Namun ekonomi Islam berbeda dengan sistem kapitalis, yang didasarkan pada prinsip-prinsip kapitalisme, dan sistem sosialis, yang didasarkan pada prinsip-prinsip sosialisme. Meskipun terdapat beberapa kesamaan antara kedua sistem ekonomi tersebut, namun sistem ekonomi Islam sangat berbeda dari keduanya dalam banyak aspek. Terdapat manfaat bagi kapitalisme dan sosialisme dalam sistem ekonomi Islam, terlepas dari kekurangannya. Sistem ekonomi Islam tidak selalu hanya bertumpu pada akal manusia saja, namun juga pada nilai-nilai ketuhanan.
Sharia Cooperatives in Indonesia as an Effort to Create a Sustainable Economy Sumarlin, Abdul; Muin, Rahmawati; Abdullah, Wahyudin; Jamaluddin, Nurlaeli
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11906

Abstract

This article provides background regarding the development of sharia cooperatives in Indonesia as part of efforts to create a more inclusive and sustainable economy. Sharia cooperatives exist as an alternative that is in accordance with Islamic economic principles, emphasizing economic, moral and ethical aspects of doing business. Even though they are still faced with various challenges, the growth of sharia cooperatives shows a significant impact in empowering communities, especially in areas that were previously less accessible to conventional financial institutions. This article aims to provide a deeper understanding of sharia cooperatives in Indonesia, including history, recent developments, basic principles, roles and challenges faced. The research method used is literature study, by collecting data from various references such as books, articles and journals. The article also reviews regulations that support sharia cooperatives, basic concepts, governance, and the history of their development. By exploring various information related to sharia cooperatives, it is hoped that this article can provide a comprehensive picture of the current condition of sharia cooperatives as well as their potential and challenges in the future.
Strengthening Fraud Control Plan For Investigative Audit And Probity Audit In Fraud Detection Abdullah, Muhammad Wahyuddin; Nurmelani; Andi Yustika Manrimawagau Bayan; Hadriana Hanafie
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.2181

Abstract

The high number of corruption cases in local governments in Indonesia demands increased government attention to fraud cases. Opportunity for fraud can start from the planning stage to follow-up so that appropriate preventive and repressive handling efforts are needed. The Financial and Development Supervisory Agency has developed a fraud control plan and probity audit guidelines that are expected to be a solution to eradicate fraud in local governments. This study aims to analyse the effect of implementing investigative and probity audits on strengthening the fraud control plan in detecting fraud by auditors of the Financial and Development Supervision Agency of South Sulawesi and West Sulawesi. This study used quantitative with multiple linear analysis with Smart PLS 3.0 Software. Results found that investigative and probity audits positively affect fraud detection. Meanwhile, the fraud control plan does not strengthen the relationship between investigative and probity audits to fraud detection.
HALAL VALUE CHAIN DALAM MENINGKATKAN KEUNGGULAN KOMPETITIF PADA BISNIS KULINER Nuratikah, Nuratikah; Wahyudin Abdullah, Muhammad; Awaluddin, Murtiadi; Nurjanah, Nurjanah
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 1 No 3 (2024): April-May
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cosmos.v1i3.143

Abstract

Many countries concentrate on the business of procuring halal products. The halalness of a product is indicated by the presence of a halal logo on the packaging. The halal logo can be used to indicate that a product meets the requirements set by sharia law so that it is suitable for consumption by Muslims, therefore implementing the halal value chain in the culinary business is very important. So, when a business wants to be superior to its competitors, a competitive strategy within the company is very necessary in achieving the goals of an organization or company in business competition, namely Competitive Advantage. Here it is interpreted that strategy is more about how to make plans, tactics, winning positions, patterns and perspectives that are created to be implemented over a long period of time, so that the end is how to win the market. The research method used in this research is a literature review of various studies that have been carried out by previous researchers. The data collection method used is secondary data obtained from journals, documentation books, scientific articles and other documents relevant to this research
Problematika Auditing Syariah Dalam Pelaksanaan Shariah Compliance di Lembaga Keuangan Syariah: Sebuah Meta-Sintesis Ridwanto, Ridwanto; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Al-Sharf: Jurnal Ekonomi Islam Vol 4, No 3 (2023)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v4i3.11276

Abstract

Sharia financial institutions have a central role in the financial system based on the Sharia principles. Meanwhile, sharia audit as a monitoring tool has a crucial role in ensuring sharia compliance. In actualize their responsibilities, sharia auditors have several problems. This article aims to provide a more comprehensive brief insight into the problems of sharia auditing and offers practical solutions to increase compliance with Sharia values and principles in Indonesian sharia financial institutions. This article uses a meta-synthesis method to identify the main challenges in implementing sharia auditing in sharia financial institutions. The findings of the research results show that the primary challenges for sharia auditing in implementing sharia compliance are the lack of qualified sharia auditors, lack of sharia audit frameworks and standards, and also the lack of providing educational levels to the sharia supervisory board. The proposed solution involves enhancing the quality of auditors through training and certification, improving the sharia audit framework and standards, and also developing special education for the Sharia Supervisory Board.
Pengendalian Strategi Bisnis di Era Digital: Inovasi Ekonomi Islam di Indonesia Asdar, Muhammad; Abdullah, Muhammad Wahyuddin; Parmitasari, Rika Dwi Ayu
JOVISHE : Journal of Visionary Sharia Economy Vol. 2 No. 1 (2023): Edition June 2023
Publisher : Yayasan Lembaga Studi Makwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57255/jovishe.v2i1.616

Abstract

The rapid advancement of digital technology has significantly influenced business strategies, including in the field of Islamic economics. However, the integration of sharia principles with digital business practices poses unique challenges, such as maintaining compliance with Islamic values while embracing innovation and entrepreneurship. This study aims to address the issue of how Islamic economic institutions in Indonesia can effectively implement business strategy control, innovation, and entrepreneurship to thrive in the digital era. Using a qualitative-descriptive method, the research involved an in-depth analysis of data collected from Islamic financial institutions, entrepreneurs, and policymakers. The study identifies key strategies for aligning digital innovation with sharia principles, focusing on the roles of strategic control, technological innovation, and entrepreneurship as essential components. The findings reveal that Islamic economic institutions can enhance their competitiveness by adopting comprehensive strategy control mechanisms, fostering technological innovation in products and services, and encouraging entrepreneurship that upholds Islamic ethical values. The integration of these three elements not only ensures operational efficiency and compliance but also creates a sustainable and competitive sharia-based economic ecosystem. This research contributes to the literature by offering practical recommendations for strengthening collaboration between stakeholders, such as governments, academia, and industry players, to develop inclusive digital innovations within the framework of Islamic economics. By doing so, this study highlights the potential of Islamic economic principles to serve as a foundation for sustainable economic development in Indonesia in the digital era.
Human Needs Are Unlimited In The Perspective Of Sharia Economics (Homo Economicus Vs Homo Islamicus) Dwiatmaja, Ahmad Zikri; Abdullah, Muhammad Wahyuddin; Ayu Parmitasari, Rika Dwi; Dana Kusuma, Suteja Wira
Likuid Jurnal Ekonomi Industri Halal Vol. 5 No. 1 (2025): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v5i1.41871

Abstract

This research aims to explore the assumptions underlying the concept of Homo Islamicus in the context of modern society's shifting preferences, where the concept of Homo Economicus, which tends to disregard morality and focuses on self-interest in maximizing utility, falls short in explaining these phenomena. By examining Homo Islamicus in the modern context, this study seeks to identify assumptions more relevant to current economic conditions. The research adopts a library research method and utilizes content analysis as the data processing technique. The findings reveal that the concept of Homo Islamicus integrates moral and rational elements in a balanced proportion, oriented towards general welfare aligned with individuals' basic needs, guided by religious moral principles. Rational decisions made by Homo Islamicus reflect moral values based on fundamental principles such as Tawhid (Unity of God), Balance, Free Will, Responsibility, and Justice, enabling decision-making that considers these values. Thus, morality serves as the foundation of rationality in making choices within the context of modern Islamic economics.
Determinan Keuntungan Bagi Hasil Dengan Penguatan Dana Pihak Ketiga Pada Bank Umum Syariah Astuti, Widya; Abdullah, Muhammad Wahyuddin; Trimulato
WADIAH Vol. 7 No. 1 (2023): Wadiah: Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/wadiah.v7i1.303

Abstract

This study aims to describe the Determinants of Profit Sharing by Strengthening Third Party Funds at Islamic Commercial Banks in Indonesia. The population and sample used in this study are Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) in 2015-2020. This research is a type of quantitative research using multiple linear regression analysis and moderated regression analysis (MRA). The source of data used in this research is secondary data, which has been presented by certain institutions. The data collection technique used was purposive sampling in determining the sample. The data analysis technique used is descriptive quantitative using the SPSS application. The results of the study state that mudharabah financing has a negative effect on profit sharing, musyarakah financing has a positive effect on profit sharing, ijarah financing has a positive effect on profit sharing, third party funds (DPK) cannot strengthen the effect of mudharabah financing on profit sharing, third party funds Third party funds (DPK) can strengthen the effect of musharaka financing on profit sharing, and third party funds (DPK) cannot strengthen the effect of ijarah financing on profit sharing.
Unlocking Creative Economic Development and Halal Tourism Through the Wisdom of Tepo Seliro Bawafie, Aniq Akhmad Ali; Abdullah, Muhammad Wahyuddin; Haddade, Abdul Wahid
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 16 No. 2 (2024)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.43186

Abstract

This research aims to analyze the development of a creative economy based on the tepo seliro synergy in halal tourism in Petekeyan Village, Jepara. A phenomenological approach was used, with data collected through in-depth interviews with key informants selected via purposive sampling. The analysis focused on six indicators of creative economic development and their connection to the five values of tepo seliro, examining their role in the success of Petekeyan's halal tourism industry. The findings show that creative entrepreneurs in the region uphold the value of tepo seliro, including honesty, not engaging in illegal activities, offering equal job opportunities, helping others, and ensuring security. The synergy of tepo seliro has contributed to the success of halal tourism by fostering a welcoming, safe, and respectful environment for all visitorsPenelitian ini bertujuan untuk menganalisis pengembangan ekonomi kreatif berbasis sinergi tepo seliro dalam pariwisata halal di Desa Petekeyan, Jepara. Pendekatan fenomenologi digunakan, dengan data yang dikumpulkan melalui wawancara mendalam dengan informan kunci yang dipilih secara purposive sampling. Analisis difokuskan pada enam indikator pengembangan ekonomi kreatif dan hubungannya dengan lima nilai tepo seliro, untuk melihat perannya dalam keberhasilan industri pariwisata halal di Petekeyan. Temuan menunjukkan bahwa pengusaha kreatif di wilayah tersebut menjunjung tinggi nilai-nilai tepo seliro, termasuk kejujuran, tidak terlibat dalam kegiatan ilegal, menawarkan kesempatan kerja yang sama, membantu orang lain, dan memastikan keamanan. Sinergi tepo seliro telah berkontribusi pada keberhasilan pariwisata halal dengan menumbuhkan lingkungan yang ramah, aman, dan saling menghormati bagi semua pengunjung.
Co-Authors - Trimulato, - A. Rio Makkulau Wahyu A. Syatir Sofyan A.A. Ketut Agung Cahyawan W Aam Azzatil Isma Abdul Wahab Abdul Wahab Abdul Wahid Haddade Abdullah, Mochammad Fadhil Adnan Tahir Adwi Adwi Ahmad Efendi Ahmad Nouruzzaman Ahmad Zikri Dwiatmaja Ainun, Nurul Akbar. C Ali Djamhuri Ali Wardani Ali, Nur Amalia Alma Alma Ambo Asse Amiruddin Amiruddin K Amiruddin K Amiruddin, Muhammad Fauzi Analia, Fitra Andi Suwandi Putra Suaib Andi Wawo Andi Yuliana Andi Yuliana Andi Yustika Manrimawagau Bayan Andi Zulfikar Darussalam Aniq Akhmad Ali Bawafie Aniq Akkhmad Ali Bawafie Ansar, Agustan Anwar, Puspita Hardianti AR, Muh. Sabri Asmira, Sri Asriani Astridani, Andi Asyifa, Ziana Atika Rizki Atika Ayu Ruqayyah Yunus Baso R Bawafie, Aniq Akhmad Ali Bukhari chairul ihsan burhanuddin Dana Kusuma, Suteja Wira Devi Novianty Dwiatmaja, Ahmad Zikri Eril, Eril Fadli Alif Reskiawan Fahrun Rijal Faiz Almath Farah Nur Fadhilah Farid Fajrin Fatahuddin, Askar Fathurrahman Fathurrahman Fathurrahman Fathurrahman, Rezki Amalia Fitrawansah Fitriani Fitriani Hadriana Hanafie Hadriana Hanafie Hamzah, M. Nasir Hamzah, Muh. Nasir Hanafie, Hadriana Hardianti Nur Hasaruddin Hasaruddin Hasaruddin Hasaruddin Haslinda Haslinda Hasma Hasma Hasriani Hasriani Hassan Alaaraj Hernawati Amiruddin Hikmah Pratiwi Hafid Ilham, Reski Cahyani Indah Tri Hartini Ippa Syahida Irfan Ramis Irwan Misbach Irwansyah Irwansyah Izzah Amalia Mustika Jamal, Angriani Jamaluddin Jamaluddin Jamaluddin, Nurlaeli jupaing, Jupaing K, Amiruddin Kadir, Syahruddin Kara, Muslimim Kasim, Sjaiful Khomayny, Muchlish Kurnaemi Anita Kurnia , Evi Kurniawati Meylianingrum Latifah Lanonci Lince Bulutoding M. Nasir Hamzah Maggu, Istiqamah Mallongi, Syahrir Manikam Apriliani Marajabessy, Sri Rahayu Mardatillah Marunta, Ristiyanti Ahmadul Maryam Nurdin, Maryam Memen Suwandi Mochammad Fadhil Abdullah Mochammad Fadhil Abdullah Moh Yusuf Muammar Bakry Muchlis, Syaiful Muchlish Khomayny Muh. Reza Eka Saputra Muhammad Afief Mubayyin Muhammad Akil Rahman Muhammad Alwi Muhammad Asdar Muhammad Fachrurrazy Muhammad Fauzi Amiruddin Muhammad Nirwan Idris Muhammad Nur Abdi Muhammad Nur Alam Muhajir Muhammad Sabri Muhammad Sarjan Muhammad Syukriadi Mukaddis Mukaddis Mukaddis, Mukaddis Mukhtar Lutfi Munadirah Murliani Musa Murtiadi Awaluddin Muslimin Kara Natsir, Sunarto Norsulfiani, Norsulfiani Norsulfiani, Norsulfiani Nur Aulia Husnihita Muchtar Nur Hikmah Nur Rafikah Kadir Nur Rahmah Nur Rahmah Sari Nuratikah, Nuratikah Nurfiah Nurfiah Nuril Auliya Nurindah Nurindah NURINDAH NURINDAH Nurjannah Nurjannah Nurjannah Nurjannah Nurjannah Nurjannah Nurmala Dewi Nurmelani Nurul Faqiha Yasin NURUL HIDAYAH Nurwahida Nurwahida Paramata, Adhayani Mentari Prades Ariato Silondae Puspita Hardianti Anwar Putra Suaib, Andi Suwandi Putri Ayu Ramadhani Putri Ayu Ramadhani R, Baso Rahmawati Rahmawati Rahmawati Muin Ramlah Ramlah Ramlah Ramlah Raodahtul Jannah Rasnawati Rasnawati Ridwan Ridwan Ridwan Tabe Ridwanto Ridwanto Rijal, Fahrun Rika Dwi Ayu Parmitasari Rini andriani Riskawati Risnawati Rizal Ancu Roby Aditiya Rofiah, Isnin Rosmawati R. Rusli Siri Rusmadi Rijal Saleh Rusydi, Bahrul Ulum Rusydi, Bahrul Ulum S Sumarlin Saiful Saiful Muchlis Saiful Muchlis Saiful Muchlis Salma Said Salmah Said Salmah Said Salmah Said, Salmah Sandi, Ahmad Sapinah Sari, Nur Rahma Sinta . Sirajuddin Siri, Rusli Sri Aisyah Yope Sri Asmira Sri Nirmala Sari Sri Wahyuni suardi suardi Sudirman Sudirman Sufiani Zahra Suhartono Sumarlin Sumarlin Sumarlin, Abdul Sumarni S Sumarni S, Sumarni Sunarto Natsir Supriadi Supriadi Supriyadi Supriyadi Syaharuddin Syaharuddin Syahidah Rahmah Syahril Syahril Syahril Syahril Syahruddin Syahruddin Kadir Syahruddin Kadir Syahruddin Syahruddin Syahrul, Syahruni Syahruni Syahrul Syamsiah, Syamsiah Syamsuddin Syamsul Syamsul Rijal Syamsul Rijal Syamsul Syamsul Syamsul Syamsul Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tabe, Ridwan Tamsir Tamsir Tamsir, Tamsir Wahyuni Yusria Ningsih Wardatul Wahidah R Warliana, Lisna Widya Astuti widya astuti Yanti, Sri Devi Zulfajrin, Zulfajrin Zulhikam, Akhmad