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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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Mengungkap Aspek Sedekah dalam Transaksi Mangpaindan Doi pada Masyarakat Lunjen Enrekang Andi Suwandi Putra Suaib; Wahyuddin Abdullah; Muslimin Kara
Jurnal Iqtisaduna Vol 4 No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v4i2.6962

Abstract

The focus of this research is the practice of transaction and doi and aspects of charity in the transaction. This study uses a qualitative paradigm with a phenomenal approach. The data validity testing uses data triangulation techniques and theory triangulation to improve data validity and reliability. The results of this study are (1) the mechanism of transactions that are carried out and carried out by individual Lunjen people has no witnesses, no written form, and no return agreement. (2) Money inflation in other transactions and transactions occurs between the lending time and payment of the debt. (3) The results of the qardh alms calculation obtained state that each muqridl gives alms qardh and also muqtaridl obtains the opposite. Transactions and doi have sharia added value (shari'ah value added) such as economic value added to the charity aspect of value reduction (inflation), mental added value to altruistic feelings and spiritual added value, namely sincerity and a sense of God's presence
EFEKTIVITAS PELAKSANAAN REGULASI ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK PADA KANTOR PELAYANAN ZAKAT (KPP) PRATAMA MAKASSAR BARAT Nurfiah Anwar; M. Nasir Hamzah; Ambo Asse; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Vol 5 No 1 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v5i1.10807

Abstract

Tulisan ini bertujuan untuk menilai efektivitas penerapan regulasi zakat sebagai pengurang penghasilan kena pajak pada Kantor Pelayanan Pajak (KPP) Pratama Makassar. Tulisan ini merupakan penelitian kualitatif deskriptif yang diuraikan melalui pendekatan yuridis, teologis normatif, perbandingan dan juga pendekatan konseptual. Dalam menilai efektivitas regulasi menggunakan pengujian efektivitas yang dikembangkan oleh Maria Mousmouti. Hasil penelitian menunjukkan bahwa proses implementasi zakat sebagai pengurang penghasilan kena pajak di KPP Pratama Makassar Barat telah berjalan sesuai dengan pedoman dan mekanisme perundang-undangan. Namun kenyataannya, belum ada masyarakat yang memanfaatkan kebijakan tersebut, sehingga pengujian efektivitas menyimpulkan bahwa implementasi regulasi zakat sebagai pengurang penghasilan kena pajak tidak berjalan efektif di Kota Makassar. Adanya faktor yang menghambat efektivitas regulasi juga dinilai sebagai permasalahan yang harus cepat diselesaikan. Solusi yang ditawarkan yaitu menaikkan status zakat yang semula sebagai pengurang penghasilan kena pajak menjadi pengurang pajak langsung (tax credit) yang terbukti berhasil di Malaysia, sehingga zakat dan pajak dapat terintegrasi menjadi instrumen pengentasan kemiskinan (poverty alleviation) demi mewujudkan kemasalahatan umat.
IMPLEMENTASI NILAI-NILAI ISLAM DALAM PEMBENTUKAN BUDAYA ORGANISASI DAN PENGUKURAN KINERJA PERUSAHAAN KALA GROUP Syamsul Rijal; M. Nasir Hamzah; Muslimin Kara; Muh. Sabri AR; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Vol 5 No 1 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v5i1.10809

Abstract

Penelitian ini bertujuan untuk melihat implementasi dari nilai-nilai Islam dalam membentuk budaya organisasi dan pengukuran kinerja perusahaan Kalla Group. Untuk menganalisisnya digunakan metode Structural Equation Model (SEM) terhadao 143 orang sampel. Adapun hasil penelitian menemukan antara lain, pertama, nilai-nilai Islam telah terimplementasi dengan baik pada budaya organisasi perusahaan dalam lingkup Kalla Group. Kedua, nilai-nilai Islam yang terdiri atas siddiq, istiqamah, fathanah, amanah, dan tabligh tidak berpengaruh secara langsung terhadap kinerja dalam penelitian ini. Ketiga, budaya organisasi perusahaan Kalla Group memiliki pengaruh secara langsung dan signifikan terhadap kinerja dalam penelitian ini. Keempat, budaya organisasi perusahaan dapat menjadi moderator dari nilai-nilai Islam untuk mempengaruhi kinerja.
ISLAMIC ENTREPRENEURSHIP BASED ON THE CONCEPT OF HONESTY Syahruni Syahrul; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11805

Abstract

Islamic entrepreneurship is an aspect of life that grouped into the problem of mu'amalah. This study aims to elaborated entrepreneurship in an Islamic perspective with the concept of honesty which has implications for strengthening Islamic values in entrepreneurial activities  that  can  bring  people  closer  to  Allah swt.  This  study  used  library  research  with descriptive analysis method. All data collected by reviewing various books, literature, notes, including research that has not been or has been published to look for some references relating to Islamic entrepreneurship and the concept of honesty. It is known that the concept of entrepreneurship of the Prophet Muhammad was carried out by means of shiddiq, amanah, tabligh, fathonah according shariah principle as human representation to prospering the earth. The concept of entrepreneurship as solely because of Allah swt.
ISLAMIC ECONOMIC CREATIVE SOLUTIONS FOR SMALL AND MEDIUM ENTERPRISES IN THE SHORT AND LONG TERM Syahruddin Kadir; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11819

Abstract

This study aims to find out the creative solutions of Islamic economics in overcoming the economic obstacles faced by SMEs both short and long term. This research is descriptive analysis with a qualitative approach from secondary data including and literature. The results of this study indicate that the right Islamic economic solution to addressing the economic barriers of SMEs is to provide Islamic finance, strengthen management, and use financial technology (Fintech) features and establish relationships with customers. This research has implications for improving and strengthening sharia-based SMEs.
ISLAMIC VALUE OF INNOVATIVE PERFORMANCE IN SMALL AND MEDIUM-SIZED ENTERPRISES: CONCEPTUAL REVIEW OF FATHANAH Nur Rahmah; M. Wahyuddin Abdullah; Salmah Said
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11821

Abstract

Small and medium-sized enterprises (SMEs) contribute to the national economy. It follows to increase in market potential. Innovation has an important role in various business competitions. However, innovative performance has not been completely implemented by SME companies. This research offers the concept of fathanah in innovative performance in SMEs. The research method is a review of the literature on SME innovative performance. This study explains the innovative performance of SMEs with six concepts; process innovation, product innovation, management innovation, organizational innovation, marketing innovation, and technological innovation. The concept of fathanah in innovative performance in SMEs with dimensions of intelligence; intellectual quotient (IQ), emotional quotient (EQ), and spiritual quotient (SQ). This paper applies a conceptual approach. The limitations of this paper are that the dimensions mentioned have not been empirically tested. In addition, there may also be other dimensions of Islamic values related to innovative performance apart from the concept of fathanah. However, the fathanah concept is expected to be applied in innovative performance to develop SMEs.
IMPLEMENTATION OF ISLAMIC BUSINESS ETHICS IN SMALL AND MEDIUM ENTERPRISES (SMEs) Supriyadi Supriyadi; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11824

Abstract

The purpose of this paper is to find out the concept of Islamic business ethics and its implementation in Small and Medium Enterprises (SMEs). Small and Medium Enterprises (SMEs) are individual businesses or business entities that are currently experiencing rapid development. Its development certainly must be accompanied by ethical awareness as exemplified by Rasulullah saw. which is actualized through his characteristics. Thus, the business carried out is not just to get profit only but also blessing. Therefore, Islamic business ethics in Small and Medium Enterprises (SMEs) is very important to implement.
THE ROLE OF SHARIA FINANCIAL INSTITUTION TO EMPOWERING SMEs Jamaluddin Jamaluddin; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11825

Abstract

This study aims to determine the efforts of Islamic Financial Institutions in empowering SMEs, strategies and important roles carried out by LKS in order to empower SMEs through the provision of capital to be managed in business. The method used in this research is descriptive analysis method, a method that only describes various forms of paradigms about empowerment strategies for SMEs, the most important data sources in this study are related to the search for library data, relevant books, and scientific papers. others relevant to the object of study. The results of this study indicate that there has been much power and effort carried out by the Islamic Finance Agency in order to empower SMEs, this can be proven by the existence of several programs, products, and financing aimed directly at SMEs. The strategy used is; provide complete information as well as promotion to SMEs, provide financing for their business development, provide financing in accordance with the type of business that SMEs are involved in with the concept of sharia principles. The implication of this research is to continue to provide services professionally and provide the best so that they are truly able to provide community welfare, more selective in providing financing so as to minimize the losses that will occur, increase technological resources so that SMEs can easily access information.
PRODUCTIVE ZAKAT USING THE QARDHUL HASAN SCHEME TO IMPROVE THE WELFARE OF THE ECONOMY Mukaddis Mukaddis; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11830

Abstract

Poverty is an unresolved social problem. One solution to improve the welfare of the poor is the distribution of zakat and empowerment of zakat. The problem of zakat faced today is very complex, start from the fact that there are still some people who won't pay zakat until the distribution of zakat that has not been arranged neatly. The approach used in this research was desciptive qualitative.Descriptive qualitative research seeks to analyze and interpret data has been collected  from the relevant literature. In distributing zakat there are two types of forms, namely consumptive and productive. Especially for zakat productive , giving this type of zakat to empower mustahik to be more productive, independent, and to improve their lives through their potential. Consumptive is understood that zakat is simple distributed such as zakat  distributed in the form of zakat items which are used up or used up. Zakat is no longer scarred because it has been used in daily mustahik. However, productive zakat is distributed not to be spent but to be developed .The model of giving zakat productive includes business capital or loans to mustahik whose daily activities are economic activists, whether traders or others. One of the most suitable schemes to be applied in distributing productive zakat is qardhul hasan. This scheme was known as a loan that was given to someone for free without any imposition of fees unless only returning the principal. Distribution of zakat productive  use the qardul hasan scheme make it easy and not burdensome for mustahik, and the qardhul hasan scheme will avoid usury, and mustahik can maximize it business income. The running distribution of zakat productive with the qardhul hasan scheme can be improve the people's economic welfare.
BISNIS BERBASIS KEARIFAN LOKAL: INTEGRASI SIRI' NA PACCE DAN ETIKA BISNIS ISLAM M.Wahyuddin Abdullah; Adnan Tahir; Mohd. Sabri AR
Jurnal Iqtisaduna Vol 5 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v5i2.13249

Abstract

Pandangan konseptual mengenai bisnis yang selama ini terkooptasi oleh pakem “Barat” menyebabkan manusia cenderung memisahkan aspek moral dalam perilaku bisnisnya. Hal tersebut menimbulkan kesadaran akan pentingnya menggali nilai-nilai yang terkandung dalam ekonomi Islam yang lahir dari kearifan lokal suatu masyarakat tertentu. Penelitian ini bertujuan untuk menggali nilai-nilai siri’ na pacce yang terikat dengan nilai etika Islam yang secara sadar atau tidak telah tertanam dalam perilaku bisnis masyarakat Bugis Makassar. Penelitian ini menggunakan metode penelitian library research dengan pendekatan content analysis dan paradigma interpretif yang menekankan pada makna sebuah simbol ataupun teks untuk menemukan integrasi falsafah siri’ na pacce dan etika bisnis Islam dalam membangun bisnis berbasis kearifan lokal. Hasil yang diperoleh yaitu terjadi perjumpaan secara filosofis-konseptual antara kearifan lokal Bugis Makassar yang tercermin dalam falsafah siri’ na pacce terhadap etika bisnis Islam yang secara operasional terwujud kedalam beberapa hal: menghadirkan Tuhan dalam setiap aktivitas ekonomi, memiliki etos kerja sebagai dampak kesamaan hak dalam mencari penghidupan di bumi, berpegang pada konsep pacce, saling memanusiakan satu sama lain (sipakatau), selalu berkata benar (ada’ tonging) dalam setiap aktivitas ekonomi, dan senantiasa menjaga kejujuran (lempu’).
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 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