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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
Muhammad Wahyuddin Abdullah
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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MINIMIZING AGENCY PROBLEMS IN MUDHARABAH CONTRACTS THROUGH THE PRINCIPLE OF TAUHID Irfan Ramis; Hardianti Nur; Muhammad Wahyuddin Abdullah; Rusmadi Rijal Saleh
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 8 No. 2 (2025): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v8i2.8542

Abstract

This research aims to minimize the agency problem in mudharabah contract through tawhid principle. This research works with qualitative approach which applies the method of library research by implementing the literature review. Agency theory focuses on two aspects, the principal and the agent where the principal as the owner (shahibul maal) and the agent as the manager (mudharib). Agency problem takes place after the work, there are three conflicts during the agency problem; purpose conflict, behavior conflict, and asymmetric information conflict. Mudharabah is the corporation system which has declared position in Islam. Mudharabah is basically a contract of profit and loss sharing in which one side trusts some capitals to an investor. As the result, he will get what has been determined from the profit/loss of the business invested. This kind of contract requires transparency of the businessman. If one of the main sides especially mudharib does not report everything transparently, there will be activities called adverse selection and moral hazard. The mudharabah contract is a finance contract full of asymmetric information. The effort of minimizing the agency problem is inserting the Tawhid principle where Allah is the truest witness of all contracts. Based on the Tawhid principle and ethics considering the purpose or maqashid al-syariah; Keeping religion (Faith), keeping the wealth, keeping mind, keeping souls and children. The tawhid values must be implemented in our daily muamalah such as honesty, ransparency, trusty, and well-believed in economic activity.
Penguatan Dimensi Spiritual dalam Akuntansi Syariah: Studi Konseptual atas Nilai Tambah Syariah Baso R; Muhammad Wahyuddin Abdullah; Amiruddin K; Sumarni S
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.9387

Abstract

Konsep nilai tambah syariah menawarkan pendekatan komprehensif dalam akuntansi Islami dengan mengintegrasikan dimensi spiritual dan material berdasarkan nilai-nilai Qur’ani. Artikel ini merupakan kajian konseptual yang bertujuan menggali peran nilai Qur’ani dalam memperkaya kerangka nilai tambah syariah untuk mencapai keseimbangan hidup yang holistik. Melalui studi pustaka, artikel ini mengidentifikasi prinsip-prinsip Qur’ani seperti keadilan, amanah, dan keseimbangan sebagai fondasi moral dalam pengelolaan nilai tambah, baik secara ekonomi maupun spiritual. Nilai tambah syariah tidak hanya mengukur keberhasilan material, tetapi juga kontribusi terhadap kesejahteraan sosial dan tanggung jawab kepada Allah SWT. Dengan demikian, integrasi ini memperkuat posisi akuntansi syariah sebagai sistem etis yang mampu menjawab tantangan modern tanpa mengabaikan tujuan akhir kehidupan. Kajian ini memberikan sumbangsih konseptual untuk pengembangan sistem pelaporan syariah yang lebih berkeadilan dan berkelanjutan
Penerapan Akad dan Produk Perbankan Syariah di Lembaga Bank Syariah Indonesia (BSI) Wardatul Wahidah R; Rahmawati Muin; Wahyuddin Abdullah; Wahyuni Yusria Ningsih
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1302

Abstract

Bank Syariah telah menjadi bagian integral dari sistem keuangan global, memberikan alternatif bagi nasabah yang mencari solusi keuangan yang sesuai dengan prinsip-prinsip syariah. Penelitian ini bertujuan untuk menyelidiki pemahaman dan preferensi nasabah terhadap layanan bank syariah secara umum melalui analisis literatur. Metode ini menggali literatur terkait dari berbagai sumber, termasuk jurnal ilmiah, buku, dan publikasi resmi. Temuan utama menyoroti bahwa pemahaman dan preferensi nasabah terhadap bank syariah dipengaruhi oleh faktor-faktor seperti keyakinan agama, kepercayaan terhadap kepatuhan syariah, kualitas layanan, dan ketersediaan produk yang sesuai dengan kebutuhan mereka. Selain itu, faktor-faktor demografis seperti usia, pendidikan, dan penghasilan juga memengaruhi preferensi nasabah terhadap bank syariah. Implikasi praktis penelitian ini menunjukkan perlunya bank syariah untuk terus meningkatkan pemahaman dan kesadaran nasabah tentang produk dan layanan mereka, serta mengakomodasi kebutuhan dan preferensi nasabah yang beragam. Penelitian lebih lanjut diperlukan untuk mendapatkan pemahaman yang lebih mendalam tentang faktor-faktor yang memengaruhi pemilihan bank syariah oleh nasabah.
Ethical Financing and Sustainability Practices in Islamic Banking Institutions Rasnawati Rasnawati; Wahyuddin Abdullah; Sumarlin Sumarlin
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/n4m0ne47

Abstract

This study examines the integration of sustainability and ethical financing principles in Islamic banking institutions and their implications for financial performance, corporate reputation, and customer trust. Despite increasing global attention to sustainable finance, there remains limited understanding of how Islamic banks adopt and operationalize sustainability practices while addressing challenges such as regulatory constraints, resource limitations, and market competition. Adopting an interpretive paradigm and a case study approach, this research collected data through in-depth interviews with institutional managers and staff, complemented by document analysis of sustainability reports and policy guidelines. The results reveal that Islamic banks that actively implement sustainability and ethical financing practices demonstrate improved profitability, enhanced corporate reputation, and greater customer loyalty. Moreover, transparent sustainability reporting and accountability mechanisms strengthen stakeholder trust and align institutional practices with the broader objectives of Islamic finance, such as social justice and environmental stewardship. The findings highlight the importance of developing innovative Sharia-compliant products that integrate sustainability values to attract socially and environmentally conscious customers. From a theoretical perspective, the study contributes to the growing discourse on the intersection between Islamic finance and sustainable development. Practically, it provides implications for policymakers and practitioners to strengthen transparency, accountability, and innovation in Islamic banking operations. Future research is recommended to explore the role of emerging technologies, including fintech and digital platforms, in enhancing sustainability practices within the Islamic banking sector.
REFORMULATING AGENCY THEORY FROM AN ISLAMIC PERSPECTIVE: A CONCEPTUAL AND NORMATIVE-FILOSOFICAL APPROACH Hasriani Hasriani; Sumarlin Sumarlin; Wahyuddin Abdullah
Journal of Islamic Economics and Finance Vol. 1 No. 4 (2025): Mei
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v1i4.2524

Abstract

Teori agensi konvensional, yang didasarkan pada asumsi rasionalitas individual dan orientasi keuntungan, telah menjadi landasan utama dalam memahami hubungan antara principal dan agent dalam sistem ekonomi modern. Namun, ketika diterapkan dalam konteks keuangan syariah, muncul tantangan konseptual yang signifikan karena teori ini tidak mempertimbangkan nilai-nilai spiritual, prinsip amanah, dan akuntabilitas akhirat yang menjadi fondasi utama dalam sistem Islam. Penelitian ini bertujuan untuk merekonstruksi teori agensi dalam perspektif Islam dengan mengusulkan kerangka teoretis yang mengintegrasikan prinsip tauhid, hisbah, dan mas’uliyyah. Penelitian ini menggunakan pendekatan kualitatif dengan metode normatif-filosofis dan analisis tematik terhadap literatur akademik, fatwa DSN-MUI, serta laporan institusi keuangan syariah. Hasil penelitian menunjukkan bahwa teori agensi Islam menawarkan konsep hubungan keagenan yang bersifat holistik, berlandaskan pada integritas moral dan tanggung jawab spiritual, yang secara efektif dapat mengurangi risiko moral hazard dan asimetri informasi. Implikasi teoretis dari model ini adalah lahirnya paradigma baru dalam studi tata kelola syariah yang menempatkan agen sebagai khalifah, bukan sekadar homo economicus. Secara praktis, kerangka ini dapat diterapkan dalam penguatan peran Dewan Pengawas Syariah dan sistem tata kelola risiko pada lembaga keuangan syariah. Penelitian ini membuka ruang baru bagi pengembangan tata kelola keuangan berbasis nilai dalam sistem ekonomi Islam global
THE EFFECTIVENESS OF CAPACITY SHARING IN THE MAKASSAR HALAL INDUSTRY Rini andriani; Wahyudin Abdullah; Murtiadi Awaluddin
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 4 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.94

Abstract

This study explores the effectiveness of capacity sharing strategies in the context of the halal industry in Makassar, with a focus on increasing operational efficiency and product innovation. Capacity sharing helps companies reduce operational costs, accelerate time to market, and drive innovation by sharing production, logistics, and R&D facilities. The capability sharing strategy has the potential to optimize the use of resources through cooperation between companies in terms of production, sales, and research and development (R&D) facilities, which can bring significant benefits in increasing the competitiveness of the halal industry.' This research uses a literature research approach that allows collecting and in-depth analysis of case studies, strategic management theory, and relevant literature covering relevant aspects of Islamic economics. This study shows that this strategy can provide significant advantages for companies in meeting stringent halal standards and facing existing operational challenges. However, to ensure the success of this strategy, challenges such as compliance with strict halal standards and collaborative risk management must be taken seriously . Capacity sharing strategies have great potential to bring positive change in the halal industry, but they must be implemented with a careful approach and supported by the right framework. The practical implications of this research include encouraging the business world and regulators to consider capacity sharing strategies as a solution to increase efficiency and innovation to maintain competitive advantage in an increasingly complex and dynamic global market.
AKUNTABILITAS LEMBAGA PENGELOLA WAKAF: KAJIAN SHARIAH ENTERPRISE THEORY Maggu, Istiqamah; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.63638

Abstract

Abstract, Waqf possesses significant potential for sustainable development and community welfare. However, waqf management in Indonesia faces accountability challenges, resulting in low public trust and suboptimal asset utilization. Current accountability approaches remain primarily administrative, emphasizing formal compliance without fully reflecting Sharia values. This study analyzes Sharia Enterprise Theory (SET) in strengthening waqf institution accountability through a Systematic Literature Review of 12 articles from 2021–2025. Thematic analysis identifies conceptual developments, implementation practices, and SET challenges. Results show a paradigm shift from compliance-based to values-based approaches. SET provides a comprehensive framework integrating accountability to Allah, stakeholders, and trustworthy resource stewardship. Despite its relevance, SET implementation faces limitations including insufficient human resources, technology gaps, regulatory challenges, and organizational culture constraints. The study concludes that integrated efforts are essential through regulatory strengthening, nazhir capacity development, and technological support to achieve optimal implementation of SET in waqf institutions. Abstrak, Wakaf memiliki potensi besar untuk mendukung pembangunan berkelanjutan dan kesejahteraan masyarakat. Namun, pengelolaan wakaf di Indonesia menghadapi masalah akuntabilitas yang mengakibatkan rendahnya kepercayaan publik dan pemanfaatan aset wakaf yang belum optimal. Pendekatan akuntabilitas yang dominan masih bersifat administratif dan menekankan kepatuhan formal, tanpa sepenuhnya mencerminkan nilai-nilai syariah. Penelitian ini menganalisis peran Sharia Enterprise Theory (SET) dalam memperkuat akuntabilitas lembaga pengelola wakaf melalui Systematic Literature Review terhadap 12 artikel dari periode 2021–2025. Analisis tematik mengidentifikasi perkembangan konsep, praktik penerapan, dan tantangan implementasi SET. Hasil menunjukkan pergeseran dari pendekatan berbasis kepatuhan menuju pendekatan berbasis nilai. SET hadir sebagai kerangka komprehensif yang mengintegrasikan akuntabilitas kepada Allah, pemangku kepentingan, dan tanggung jawab pengelolaan sumber daya secara amanah. Meskipun relevan, implementasi SET terbatas oleh keterbatasan sumber daya manusia, teknologi, regulasi, dan budaya organisasi. Penelitian menyimpulkan diperlukan upaya terpadu melalui penguatan regulasi, peningkatan kapasitas nazhir, dan dukungan teknologi untuk implementasi optimal
Sharia-Compliant Digital Satisfaction: Linking Self-Service Technology and Islamic Bank Loyalty Prades Ariato Silondae; Muhammad Wahyuddin Abdullah; Sudirman Sudirman; Adwi Adwi
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1419

Abstract

Drawing on technology acceptance logic, Islamic service quality, expectation-confirmation reasoning, and relationship marketing, the study proposes that loyalty in Islamic digital banking emerges from the convergence of technological value and sharia-based service legitimacy. This study examines how self-service technology and Islamic service quality shape customer loyalty through customer satisfaction in Islamic banking. A quantitative explanatory design was used, involving 96 customers of Bank Syariah Indonesia in Kendari City, Indonesia. Data were analyzed using partial least squares structural equation modeling with SmartPLS 4. The findings show that self-service technology and Islamic service quality positively influence customer satisfaction and loyalty, while customer satisfaction also positively influences loyalty. Customer satisfaction partially mediates the effects of both self-service technology and Islamic service quality on loyalty. Self-service technology emerges as the strongest driver of customer satisfaction, indicating that digital banking convenience, security, transparency, accountability, and Sharia compliance are central to customer evaluations. The theoretical contribution of this study lies in advancing the concept of sharia-compliant digital satisfaction, which extends technology acceptance, Islamic service quality, and relationship marketing perspectives by explaining customer loyalty as a value-based outcome of digital service experience, Islamic legitimacy, and maslahah-oriented satisfaction.
Dampak Zakat Produktif Terhadap Kesejahteraan Masyarakat dalam Perspektif CIBEST Model Berbasis Maslahah: Studi pada Program BAZNAS Kabupaten Sinjai Syamsul Syamsul; M. Wahyuddin Abdullah; Irwan Misbach
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 9 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i9.13307

Abstract

This study aims to analyze the contribution and impact of productive zakat on community welfare in Sinjai Regency using the maslahah-based CIBEST model. Historically, measuring the success of productive zakat has focused primarily on increasing the income of mustahik (zakat recipients), while spiritual and social aspects have not been comprehensively integrated. The study employs a qualitative field research approach involving mustahik recipients of productive zakat. Data were collected through in-depth interviews, observation, and documentation, with key informants comprising mustahik and staff from BAZNAS Sinjai Regency. The data were analyzed using data reduction, data presentation, and conclusion drawing, utilizing triangulation techniques. The results indicate that the productive zakat program implemented by BAZNAS in Sinjai Regency has made a positive contribution and impact on the mustahik. Materially, productive zakat has succeeded in increasing the income and purchasing power of the mustahik. Spiritually, it fosters improved religious observance, gratitude, honesty, and a sense of responsibility in business management. Socially, it creates a better quality of life by enhancing social utility and social concern. Furthermore, the maslahah perspective demonstrates the achievement of maqashid al-shari'ah (objectives of Islamic law) goals, particularly the preservation of religion (hifz al-din), life (hifz al-nafs), intellect (hifz al-'aql), lineage (hifz al-nasl), and wealth (hifz al-mal). The implications of productive zakat extend beyond achieving economic independence—transforming mustahik into muzakki (zakat payers) and serving as a sustainable stimulus rather than merely meeting short-term needs—to also fostering gratitude, religious obedience, optimism, reduced social inequality, and social solidarity.
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