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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 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 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) Indonesian Journal of Economics, Entrepreneurship, and Innovation Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IJEIRC El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Falah: Jurnal Hukum Ekonomi Syariah COSMOS Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Journal of Accounting, Economics, and Business Education Journal of Ekonomics, Finance, and Management Studies Journal of Visionary Sharia Economy (JOVISHE) Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi JIMEK 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
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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THE IMPLEMENTATION OF FISCAL FINANCE BY UMAR BIN KHATAB (AN ENFORCEMENT IN INDONESIA) Rusli Siri; M. Wahyuddin Abdullah; Ridwan Tabe
Tasharruf: Journal Economics and Business of Islam Vol 5, No 1 (2020)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v5i1.1026

Abstract

Umar bin Khattab is a Caliph who replaced the leadership of Abu Bakar after his death. Umar bin Khattab led the people starting in the year 13 AH/ 634 AD. Poverty is decreasing and the welfare of employees is guaranteed. This research uses a descriptive qualitative method by collecting the data from books such as history books of Islamic economic thought, the historical milestone of the economic thought of Umar Bin Al Khattab, and books such as ijtihad of Umar bin Khattab. The results of this study revealed that Umar was a leader who became a role model not only in government but managing the finances of the state was also an excellent exemplar of him. Because many leaders today who carry out the fiscal policy do not consider the benefit of the people, instead enrich themselves and their colleagues in a great deal. The fiscal policy of Umar is based solely on maslahah that is in accordance with the Qur'an and Sunnah. The policy regarding the salaries of the heads of state and soldiers is a new thing. Because in the ages of the Rasulullah and Abu Bakr had never made a payroll to the Head of State and the Army. This is a sign which shows that Islamic fiscal policy in the period of Umar was more advanced. 
FALSAFAH KESENIAN TANJIDOR PADA PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY Manikam Apriliani; M Wahyudin Abdullah
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.679 KB) | DOI: 10.18202/jamal.2018.04.9023

Abstract

Abstrak: Falsafah Kesenian Tanjidor pada Pelaksanaan Corporate Social Responsibility. Artikel ini bertujuan untuk mengetahui bagaimana Corporate Social Responsibility (CSR), dengan berlandaskan falsafah kesenian tanjidor, dapat meningkatkan kinerja perusahaan. Metode yang digunakan adalah studi literatur dari berbagai sumber. Artikel ini mendapati titik balik antara falsafah kesenian tanjidor dengan konsep triple bottom line sebagai dasar CSR. Hal ini terwujud dalam pelaksanaan kegiatan bisnis, yang harus lebih mengutamakan integritas antara tujuan dan kewajiban. Selain itu, perusahaan seharusnya melaksanakan CSR tidak sekedar memuaskan diri sendiri, tetapi juga menghibur dan menyenangkan hati masyarakat sekitar. Abstract: Tanjidor Art Philosophy on the Implementation of Corporate Social Responsibility. This article aims to find out how Corporate Social Responsibility (CSR), based on tanjidor art philosophy, can improve company performance. The method used is the study of literature from various sources. This article finds the turning point between the philosophy of tanjidor art and triple bottom line concept as the basis for CSR. This is manifested in the implementation of business activities, which must prioritize integrity between goals and obligations. In addition, companies should carry out CSR not only to satisfy themselves, but also to entertain and delight the surrounding community.
Implementation of Istishna and Salam Contract to Recca songkok Crafts Muhammad Wahyuddin Abdullah; Nurul Faqiha Yasin
LAA MAISYIR: Jurnal Ekonomi Islam VOL 7, NO 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v7i2.13388

Abstract

This study aims to determine the application of Islamic economic values in istishna and salam contract transactions for Songko Recca artisans. This study's focus only focuses on Islam's economic value between craftsmen and buyers of Recca songkok. This study uses a qualitative research paradigm with a phenomenological approach. Researchers took data by making observations, interview techniques, and documentation. Secondary data is obtained from literature reviews received from books, previous research, and websites that provide information about Islamic economic values. The data analysis method uses data reduction techniques, data presentation, concluding. The results of this study indicate that most of the craftsmen have applied Islamic economic values. This is shown starting at the contract or the ordering process until the goods are finished and ready to be shipped. The value of fairness and honesty applied by most craftsmen has a positive impact on their business. Besides, it will bring added value to crafters.
PERFORMANCE ALLOWANCES IN THE AL-'ADL PERSPECTIVE (STUDY AT THE INDONESIAN MINISTRY OF RELIGION, GOWA REGENCY) Hikmah Pratiwi Hafid; Salma Said; Wahyuddin Abdullah
JICSA : Journal of Islamic Civilization in Southeast Asian Vol 8 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jicsa.v8i2.10435

Abstract

This study discusses the Performance Allowance in the perspective of al-'Adl in the Indonesian Ministry of Religion, Gowa Regency. This type of research is a type of qualitative descriptive study with a phenomelogical approach that explains the phenomena and their meaning for individuals by conducting interviews with a number of individuals and the location of the study was conducted at the Indonesian Ministry of Religion, Gowa Regency. Sources of data obtained consisted of primary data sources of 12 informants, as well as secondary data. Data collection methods used are observation, interviews, and documentation. The results of this study indicate that the process of receiving performance allowances in the manner of payment and giving, addition, and reduction of performance allowances is in accordance with government regulations. In addition, the value of Al-'Adl is an imbalance in the receipt of performance benefits with employee performance which is assessed through employee performance appraisal. The value of Al-'Adl is that there is no equality in providing training opportunities and infrastructure for employees. The value of Al-'Adl is that there is a mismatch in the receipt of performance allowances based on the time of payment, employee workload, and employee obligations.
Aplikasi Keuangan Fiskal Umar Bin Khattab Di Indonesia Rusli Siri; M. Wahyuddin Abdullah
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 4 No. 1 (2021): Januari 2021
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (922.854 KB) | DOI: 10.56858/jmpkn.v4i1.36

Abstract

Umar memimpin dengan hasil yang gemilang, baik dikarenakan panglima maupun kebijakan khalifah. Kebijakan fiskal Umar Bin Khattab sarat dengan prinsip kemaslahatan memberi manfaat terhadap rakyatnya. Kemiskinan semakin berkurang, serta kesejahteraan pegawai terjamin. Umar Bin Khattab adalah sosok pemimpin yang mampu menggabungkan antara pengetahuan teoritis dan pengalaman praktis mengenai kekayaan Negara dalam kebijakan fiskal. Penelitian ini menggunakan metode kualitatif deskriftif dengan mengumpulkan data-data baik dari buku-buku seperti buku sejarah pemikiran ekonomi Islam, jejak langkah sejarah pemikiran ekonomi Umar Bin Al Khattab, dan kitab-kitab seperti ijtihad Umar bin Khattab. Penelitian ini mengungkapkan bahwa Umar merupakan pemimpin yang menjadi panutan bukan hanya dalam pemerintahan, akan tetapi mengelola keuangan negara juga menjadi panutan. Sebab banyak pemimpin saat ini yang mengambil kebijakan fiskal tidak memihak kepada kemaslahatan umat, justru tidak banyak memperkaya dirinya dan koleganya. Berbeda dengan pemerintahan Umar. Hampir tidak ada permasalahan fiskal yang tidak dapat diselesaikan. Umar selalu mempunyai kemampuan untuk mengatasi setiap permasalahan yang muncul. Meskipun permasalahan itu sangat sulit, akan tetapi Umar selalu memiliki semangat yang tinggi dan strategi yang jitu untuk mengatasinya. Dalam pandangan Umar, pemberian bagian zakat kepada golongan muallaf pada awalnya adalah dilakukan karena melihat yang ada pada saat itu, yaitu kondisi mental para muallaf yang masih rawan untuk dapat kembali berbuat tidak baik kepada kelompok Islam, yang saat itu juga masih dalam kondisi lemah. Oleh karenanya, kelompok ini perlu untuk diberikan. Akan tetapi menurut Umar, ketika kondisi umat Islam telah mampu mandiri dan dalam kondisi sangat kuat, maka pemberian tersebut adalah tidak perlu dilakukan, dan hal ini dilakukannya merupakan sebagai bagian dari siasat politik yang diterapkannya untuk memperkuat pemerintahan Islam saat itu. Kebijakan fiskal Umar semata-mata didasarkan pada maslahah. Kebijakan fiskal sejalan dengan Alquran dan Sunnah. Dalam memimpin,  Umar meminta pendapat para sahabat yang lain ketika dihadapkan masalah yang itu memerlukan pendapat sahabat. Pemikiran Umar selangkah lebih maju dalam hal perekonomian pada era itu. Kemajuan salah satunya bidang kebijakan fiskal seperti masalah penggajian. Kebijakan mengenai gaji kepala Negara dan tentara merupakan hal yang baru. Karena pada zaman Rasul dan Abu Bakar belum pernah melakukan penggajian kepada Kepala Negara dan Tentara. Ini merupakan tanda yang menunjukkan bahwa kebijakan fiskal Islam pada zaman Umar lebih maju.
Implementasi Konsep Qardh Terhadap Maksimalisasi Manfaat Menuju Koperasi Berkah Rosmawati R.; M. Wahyuddin Abdullah
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 4 No. 1 (2021): Januari 2021
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.028 KB) | DOI: 10.56858/jmpkn.v4i1.37

Abstract

Penelitian ini diarahkan untuk mengetahui implementasi konsep qardh dalam penyaluran dana pinjaman untuk memaksimalkan manfaat menuju koperasi yang berkah pada Koperasi Pegawai Negeri (KPN) SMA Negeri 4 Makassar. Dengan penggunaan metode penelitian kualitatif deskriptif untuk memaknai tingkah laku partisipan melalui adaptasi aktif terhadap subyek penelitian yakni pengurus dan anggota KPN SMA Negeri 4 Makassar. Dari hasil penelitian ini diperoleh data bahwa dengan mengimplementasikan konsep qardh dalam proses akad pinjaman bagi anggota koperasi ternyata banyak memperoleh manfaat tidak hanya bagi anggota peminjam tapi juga bagi Koperasi itu sendiri, dimana manfaat ini secara langsung maupun tidak langsung mempengaruhi keberlangsungan eksistensi koperasi sebagai wadah pemberdayaan ekonomi masyarakat yang dilandasi semangat gotong royong, saling tolong menolong dalam asas kekeluargaan. Manfaat yang dimaksud bukan hanya berorientasi materi keduniaan tetapi juga manfaat dalam bentuk keberkahan kegiatan koperasi dalam memberikan layanan terbaik bagi para anggotanya untuk mencapai kemaslahatan bersama. Untuk itu konsep qardh sangat dianjurkan untuk di implementasikan untuk kegiatan perekonomian riil khususnya pada lembaga koperasi sebagai soko guru perekonomian.
GREEN ACCOUNTING: REFLEKSI HAK ASASI MANUSIA DALAM UPAYA PENCEGAHAN LIMBAH Nuril Auliya; M. Wahyuddin Abdullah; Suhartono Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 1 No 2 (2020): Jurnal ISAFIR
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v1i2.17800

Abstract

ABSTRAK: This study aims to determine green accounting as an innovation in waste prevention efforts, and the application of green accounting in reflecting on human rights. Qualitative research uses an approachphenomenology with the analysis unit of PT Kawasan Industri Makassar in South Sulawesi. Data collection was carried out by interviewing techniques and other secondary data support. The results showed that PT Kawasan Industri Makassar participates in preserving the environment, namely making waste management efforts by paying attention to the quality standards and fairness of waste determined by the government before being disposed of into the environment, and solid waste by reducing the use of paper which is replaced by a (paperless) system. The Waste Water Treatment Plant (WWTP) is a waste management installation that is the center for the collection of all waste in the area, the WWTP can prevent and reduce waste, and the company incurs environmental conservation costs by making a special report, but the environmental cost reporting is not grouped according to category, resulting in stakeholders having difficulty in identifying environmental costs. So the company has not fully implemented green accounting.Keywords: Green Accounting, Human Rights, Waste PreventionABSTRAK: Penelitian ini bertujuan untuk mengetahui green accounting sebagai inovasi dalam upaya pencegahan limbah, dan penerapan green accounting dalam merefleksi hak asasi manusia. Penelitian kualitatif menggunakan pendekatan fenomenologi dengan unit analisis PT Kawasan Industri Makassar di Sulawesi Selatan. Pengumpulan data dilakukan dengan teknik wawancara dan dukungan data sekunder lainnya. Hasil penelitian menunjukan bahwa PT Kawasan Industri Makassar berpartisipasi dalam menjaga kelestarian lingkungan, yaitu melakukan upaya pengelolaan limbah dengan memperhatikan baku mutu dan kewajaran limbah yang ditentukan pemerintah sebelum di buang ke lingkungan, dan limbah padat dengan mengurangi penggunaan kertas yang diganti dengan sistem (paperless). Waste Water Treatment Plant (WWTP) merupakan instalansi pengelolaan limbah yang menjadi pusat berkumpulnya seluruh limbah yang ada di kawasan, adanya WWTP dapat mencegah dan mengurangi limbah, dan perusahaan mengeluarkan biaya konservasi lingkungan dengan membuat laporan khusus, namun pelaporan biaya lingkungan tersebut tidak di kelompokkan berdasarkan kategori, mengakibatkan stakeholder mengalami kesulitan dalam mengidentifikasi biaya lingkungan. Jadi perseroan belum sepenuhnya menerapkan green accounting, dan belum bisa memenuhi ekspetasi masyarakat terkait dampak lingkungan dari aktivitas perusahaan mengenai kepeduliannya akan hak warga sekitar kawasan, tetapi hak asasi manusia bisa menjadi tolak ukur dalam penerapan akuntansi lingkungan dalam upaya pencegahan limbah, karena HAM membahas hak-hak masyarakat untuk memperoleh lingkungan yang bersih.Kata Kunci: Green Accounting, Hak Asasi Manusia, Pencegahan Limbah
PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU ETIS SEBAGAI VARIABEL MODERATING Farah Nur Fadhilah; Muhammad Wahyudin Abdullah; Suhartono Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.24433

Abstract

This study aims to examine the effect of internal control and compliance with accounting rules on the tendency of accounting fraud with ethical behavior as a moderating variable. This research is a quantitative research with a causal approach. The population in this study were managers, assistant managers, staff and finance, internal auditors and supervisors totaling 34 employees. The technique in selecting the sample uses probability sampling, with the sampling method using a saturated sample. The test results in this study indicate that: 1) Internal control has a negative effect on the tendency of accounting fraud, 2) Compliance with accounting rules affects the tendency of accounting fraud, 3) Ethical behavior strengthens the relationship of internal control to the tendency of accounting fraud, 4) Ethical behavior does not strengthen or weakening the relationship of obedience to accounting rules to the tendency of accounting fraud.
EMPOWERMENT OF SANTRIPRENEUR THROUGH E-COMMERCE STARTUP (Study of Modern Islamic Boarding School Datok Sulaiman, Palopo City) M Wahyuddin Abdullah; Abdul Wahid Haddade; Ahmad Nouruzzaman
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 4, No 02 (2020): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.59 KB) | DOI: 10.30868/ad.v4i02.938

Abstract

This research aims to develop empowerment with role model empowerment of santri through e-commerce startups embodying futuristic santripreneur in Pesantren Modern Datok Sulaiman Palopo. This field research study is classified in qualitative descriptive using phenomenological and participatory action research to produce information, knowledge, skills solve problems on research subjects, and apply actions in natural settings. The results of this study, the empowering process of santri was conducted together with teachers and board of santri PMDS Palopo through a new media called "Ala Santri" tagged "Santri Pengusaha." This empowerment process principally develop santri potential and create the santri independent through e-commerce startups.  This empowerment is implemented in five stages: the stage of human resource development, the stage of empowerment development through e-commerce startups, the evaluation or diagnosis stage of the problem, the stage of transformation of will in empowering, and the generalization and stabilization of changes in empowerment. There are two role models of empowering santri through e-commerce startups, namely business to consumer business model built independently by creating new media in the form of websites by maximizing transactions through chat, and Non-Business Electronic Commerce model that focuses on building the image PMDS Palopo.
KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA Muhammad Wahyuddin Abdullah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2011.v15.i3.373

Abstract

The objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has been used to produce 51 companies with 5 observations for each company, resulting in data pooling of 255 companies. Empirical two model examination produces the probability of significant effect on endogenous variable, which is earnings persistence and stock prices. Individually, accrual and cash flow components have significant effect in predicting earnings persistence, earnings persistence as sustainable earnings prospect have shown significant effect on stock prices. The examination against accrual component ability in predicting stock prices indicates the coefficient of earnings persistence path as a significant mediator. The observation against cash flow component ability in predicting stock prices, however, does not show the coefficient of earnings persistence path as the significant mediator.
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 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, Muhammad Fauzi Analia, Fitra Andi Suwandi Putra Suaib Andi Wawo Andi Yuliana Andi Yuliana Andi Yustika Manrimawagau Bayan 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 Bawafie, Aniq Akhmad Ali Bukhari chairul ihsan burhanuddin Dana Kusuma, Suteja Wira Devi Novianty Dwiatmaja, Ahmad Zikri Eka Arlinda Hafid 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 Hasaruddin Hasaruddin Hasaruddin Hasaruddin Haslinda Haslinda Hasma Hasma Hassan Alaaraj Hernawati Amiruddin Hikmah Pratiwi Hafid Ilham, Reski Cahyani Indah Tri Hartini Ippa Syahida Irwansyah Irwansyah Jamal, Angriani Jamaluddin Jamaluddin Jamaluddin, Nurlaeli jupaing, Jupaing K, Amiruddin Kadir, Syahruddin Kara, Muslimim Kasim, Sinta Kasim, Sjaiful Khomayny, Muchlish Kurnaemi Anita Kurnia , Evi Kurniawati Meylianingrum Latifah Lanonci Lince Bulutoding M. Nasir Hamzah 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 N. Nurjanah 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 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 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 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, Sapinah Sari, Nur Rahma Sinta . Sirajuddin Siri, Rusli Sri Aisyah Yope Sri Asmira Sri Nirmala Sari Sri Nurul Nabila Sri Wahyuni suardi suardi Sufiani Zahra Suhartono Sumarlin, Abdul 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 Rijal Syamsul Rijal Syamsul Syamsul Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tabe, Ridwan Tamsir Tamsir Tamsir, Tamsir Warliana, Lisna widya astuti Widya Astuti Yanti, Sri Devi Zulfajrin, Zulfajrin Zulhikam, Akhmad