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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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POTENSI EARNINGS MANAGEMENT MEMEDIASI FINANCIAL DISTRESS Hadriana Hanafie; Nur Hikmah; Ahmad Efendi; Muhammad Wahyuddin Abdullah
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38929

Abstract

This study aims to examine the cash conversion cycle and intellectual capital against financial distress through earnings management. The research population includes manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Determination of the sample was based on the purposive sampling method with a total sample of 110. The research data is secondary data accessed through www.idx.co.id and http://finance.yahoo.com. The analysis technique uses path analysis to determine the direct and indirect effects between research variables. The results showed that the cash conversion cycle has a significant positive effect on earnings management, intellectual capital has a significant negative effect on earnings management, and earnings management has a significant positive effect on financial distress. Cash conversion cycle has a significant positive effect on financial distress through earnings management and intellectual capital has a significant negative effect on financial distress through earnings management. Keyword: Cash Conversion Cycle, Intellectual Capital. Earnings Management, Financial Distress
Formulasi Zakat Perusahaan Kalla Group di Kota Makassar Fitrawansah Fitrawansyah; Abdul Wahid Haddade; Aam Azzatil Isma; Sri Aisyah Yope; M. Wahyuddin Abdullah
Indonesian Journal of Economics, Entrepreneurship, and Innovation Vol. 3 No. 1 (2022): Mei
Publisher : ILIN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (939.732 KB)

Abstract

This paper aims to create a zakat formulation based tazkiyah as manifestation of the distribution of sharia value added in Kalla Group companies in Makassar. This paper is a descriptive qualitative research with a phenomenological approach. The research results show that the calculation of zakat for Kalla Group company was carried out at the beginning of the year when the budget meeting was held, the amount of zakat paid by each subsidiary was adjusted to the projected profit target for that year. Kalla Group acknowledges and records zakat as a general expense. After Hadji Kalla Foundation officially became LAZNAS, Kalla Group acknowledged and recorded zakat as a zakat expense that could reduce the company's profits. Another research result formulates the corporate zakat into 2 formulations, 1) Calculation formulation of zakat for companies is based on the total of working capital (current assets-current liabilities) plus net profit after tax, then multiplied by 2.5% to get the amount of zakat to be paid by the company. This formulation is deemed ideal to be implemented on Kalla Group based on the actual conditions of the company which have previously undergone tazkiyah-based screening. 2) This research also produces a reporting formulation in the form of a company’s zakat reporting format which can facilitate companies in classifying related accounts in their corporate zakat calculations. The formulation of the calculation of zakat for companies with tazkiyah screening is hoped to be a manifestation of the distribution of the sharia value added of the company.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Islamic Social Reporting dengan Dewan Pengawas Syariah Sebagai Variabel Moderasi (Studi Empiris pada Bank Umum Syariah di Indonesia) Murliani Musa; Muhammad Wahyuddin Abdullah; Abdul Wahid Haddade
Jurnal Iqtisaduna Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v9i1.36044

Abstract

This study aims to determine the effect of profitability, leverage and company size on the disclosure of Islamic Social Reporting. This research is a quantitative research with a causal approach. Purposive sampling method as many as 13 Islamic Commercial Banks in Indonesia. Multiple linear regression analysis for the hypothesis of profitability, leverage and firm size on disclosure of Islamic Social Reporting. And analysis of regression moderation with the absolute difference value approach for the hypothesis of profitability, leverage and company size on disclosure of Islamic Social Reporting which is moderated by the sharia supervisory board. The results of the study with multiple linear regression analysis show that profitability, leverage and firm size have a positive effect on disclosure of Islamic Social Reporting. Analysis of the moderating variable with the absolute difference value approach shows that the sharia supervisory board is able to strengthen the influence of profitability, leverage and company size on disclosure of Islamic Social Reporting.
Tantangan Sistem Keuangan Islam sebagai Alternatif Menghadapi Sistem Keuangan di Era Global Atika Rizki Atika; Muhammad Wahyuddin Abdullah; Saiful Muchlis
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.522

Abstract

Bunga yakni variabel fundamental dalam rencana strategi keuangan serta moneter. Sistem keuangan kapitalis masih mendominasi sebagian besar sistem keuangan hingga saat ini. Kerentanan kapitalisme ditunjukkan oleh frekuensi krisis keuangan global. Efek multifaset dari krisis demi krisis memerlukan pemikiran yang objektif serta jernih atas bagaimana memperbaiki sistem saat ini. Penelitian semacam ini yakni penelitian kepustakaan (library research) dengan memakai pendekatan kualitatif. Sumber informasi yang akan dipakai analis yakni sumber informasi opsional. Hasil penelitian ini menemukan kalau kesulitan yang dihadapi terdiri dari 11 bidang, yakni bidang perbankan, bidang zakat dan wakaf, bidang UMKM, bidang ekonomi digital, bidang produk makanan dan minuman halal, bidang media dan rekreasi halal, bidang pariwisata halal, bidang fashion muslim, bidang jaminan social, bidang pasar modal syariah, bidang farmasi serta kosmetik halal. Oleh karena itu, diperlukan sinergi yang kuat antara seluruh pemangku kepentingan guna mengatasi permasalahan yang ada, utamanya untuk menerapkan sistem keuangan islam dalam setiap kegiatan perekonomian dan berupaya memaksimalkan upaya-upaya efektif untuk mengatasi 11 tantangan pada bidang yang berbeda.
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 : PT ANTIS INTERNATIONAL 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.
Model Pemberdayaan Ekonomi Dengan Filantropi Islam Dalam Mewujudkan Kesejahteraan Masyarakat Syahril Syahril; Wahyuddin Abdullah; Syahruddin Syahruddin
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 6 No. 1 (2019)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v6i1.2296

Abstract

This study aims to: 1) describe the model of community empowerment BAZNAS Makassar, 2) to find out the effectiveness community empowerment model in BAZNAS Makassar, 3) to find the right model of economic community empowerment in BAZNAS Makassar. This study was used field research methods with qualitative methode, which were analyzed descriptively. This study found that the BAZNAS Makassar has programme called Makassar prosperous, in which there are three productive programs: Revolving Fund Assistances, Life Skill Training and ZCD (zakat community development). The prosperous Makassar program has not been maximized in implementing Islamic philanthropy, because of consumptive programs are still larger than productive programs. Regarding the effective empowerment model, BAZNAS Makassar can implement a model of economic empowerment program for coastal areas.[Penelitian ini bertujuan untuk: 1) mendeskripsikan model pemberdayaan masyarakat pada BAZNAS kota Makassar, 2) mengetahui efektifitas model pemberdayaan BAZNAS kota Makassar, 3) menemukan model pemberdayaan ekonomi yang tepat bagi BAZNAS kota Makassar. Studi ini dilakukan dengan menggunakan metode penelitian lapangan (field research) dengan metode kualitatif (qualitative method) yang dilakukan secara deskriptif analisis. Penelitian ini menemukan bahwa program pemberdayaan ekonomi BAZNAS kota Makassar disebut Makassar makmur, di dalamnya terdapat tiga program produktif yaitu Bantuan Dana Bergulir, Pelatihan Life Skill, dan ZCD (zakat community development). Program Makassar makmur belum maksimal dalam menerapkan filantropi Islam, karena program konsumtif masih lebih besar dari program produktif.  Sedangkan untuk Model pemberdayaan yang efektif, BAZNAS kota Makassar dapat melaksanakan model program pemberdayaan ekonomi pesisir.]
Penerapan Larangan Magrib sebagai Solusi Mengatasi Agency Problem dalam Akad Mudharabah Ali Wardani; Wahyuddin Abdullah; Rika Dwi Ayu Parmitasasri
AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Vol 4 No 1 (2024): AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-khiyar.v4i1.1286

Abstract

The mudharabah (profit sharing) agreement is a contract that is characteristic of sharia financial institutions. However, agency problems often occur in mudharabah contracts. This article discusses the prevention of mudharabah contract agency problems through the prohibition of maghrib (maisir, gharar, usury and falsehood). The aim is to provide alternative solutions in overcoming mudharabah contract agency problems. The research method used is qualitative literature with a descriptive approach. Primary and secondary data collected through orientation and exploration will be analyzed using inductive and deductive techniques. The results explain that potential agency problems can be reduced by implementing sunset prohibitions (maisir, gharar, usury and falsehood) in the mudharabah contract evaluation process. Both in management processes and financial reports, sunset analysis can be applied to detect or avoid information asymmetries.
Akuntabilitas Berbasis Syariah Enterprise Theory Dalam Mewujudkan Ekonomi Sustainable Sri wahyuni; Muhammad Wahyuddin Abdullah
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 1 (2021): BALANCA: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v3i01.1986

Abstract

Tujuan artikel ini adalah untuk memahami akuntabilitas berbasis syariah enterprise theory dalam mewujudkan ekonomi sustainable. Jenis penelitian yang digunakan adalah penelitian pustaka (library research), Penelitian kepustakaan merupakan suatu bentuk penelitian yang dilakukan dengan cara mengumpul berbagai macam referensi yang menjadi sumber utama untuk melakukan penelitian, referensi yang merupakan sumber primer dalam penelitian ini adalah artikel yang dimuat dalam jurnal, dan artikel tertulis lainnya. Hasil artikel ini menunjukkan bahwa. Akuntabilitas berdasarkan pada Shariah Enterprise Theory memberikan perspektif terhadap akuntabilitas menjadi tiga dimensi, yaitu akuntabilitas terhadap Tuhan, manusia dan alam. Shariah enterprise theory sudah mempertimbangkan kesadaran spiritual dalam diri manusia, sehingga aktivitas-aktivitas yang dilakukan oleh perusahaan berlandaskan ibadah kepada Tuhan, maqashid syariah sebagai cara untuk mencapai kesejahteraan
IMPLEMENTASI REVENUE SHARING “MATTUNGKA SAPI” DITINJAU DARI ASPEK MUDHARABAH DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT Syamsul, Syamsul; Abdullah, Muhammad Wahyudin; Awaluddin, Murtiadi
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i2.2496

Abstract

Abstract: Revenue Sharing is a partnership concept carried out with a profit sharing system between one individual and another individual who runs a business or a company and another company in order to achieve mutually agreed goals. "Mattungka Sapi" is a form of mutually beneficial cooperation and is a form of activity. empowerment of the Village Government towards the Community. Viewed from the Mudharabah aspect, this activity is a form of mutual assistance which not only provides benefits to the parties involved, but in general will have a positive impact on the entire Village Community. This type of research is qualitative research, while the method used is field research. The research results show that the partnership built is appropriate so that it can help the community improve their welfare and contribute to the Village Government through Village Original Income (PAD). Keywords: Reveneu Sharing, Mattungka Sapi, Mudarabah and well being.Abstrak: Revenue Sharing merupakan konsep kemitraan yang dilakukan dengan sistem bagi hasil antara satu individu dengan individu yang lain yang melakukan usaha atau suatu Perusahaan  dengan Perusahaan yang lain guna mencapai tujuan yang telah disepakati Bersama.“Mattungka Sapi” merupakan bentuk Kerjasama yang saling menguntungkan dan merupakan bentuk kegiatan pemberdayaan Pemerintah Desa terhadap Masyarakat. Ditunjau dari aspek Mudharabah, kegiatan ini adalah bentuk saling tolong menolong yang tidak hanya memberikan maslahah kepada pihak yang terkait, tetapi secara umum akan berdampak positif untuk seluruh Masyarakat Desa. Jenis Penelitian ini adalah penelitian kualitatif, sedangkan metode yang digunakan adalah penelitian lapangan. Hasil penelitian menunjukkan bahwa kemitraan yang dibangun sudah tepat sehingga dapat membantu Masyarakat dalam meningkatkan kesejahteraannya dan memberikan kontribusi bagi Pemerintah Desa melalui Pendapatan Asli Desa (PAD).Kata kunci: Reveneu Sharing, Mattungka Sapi, Mudarabah dan Kesejahteraan.
Pendayagunaan Zakat dengan Konsep Maqasid Al Syariah Sarjan, Muhammad; Kara, Muslimim; Abdullah, Muhammad Wahyuddin
J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam Vol 8, No 1 (2023): J-Alif, Volume 8, Nomor 1, Mei 2023
Publisher : Fakultas Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/jalif.v8i1.3827

Abstract

Zakat adalah salah satu rukun islam yang bercorak sosial-ekonomi dari lima rukun Islam yang ada. Menurut Yusuf Qardawi seorang individu dikatakan sah keimanannya dalam barisan umat islam ketika ia telah mengeluarkan zakat di samping ikrar tauhid (syahadat) dan salat.(Hakim, 2018) Secara etimologi Zakat adalah kata dasar yang berarti berkah, tumbuh, bersih, dan baik. Bahwa sesuatu itu dikatakan zaka, yang berarti tumbuh dan berkembang, dan seorang itu dapat dikatakan zaka, yang berarti bahwa orang tersebut baik. Penelitian ini bertujuan untuk merumuskan pendayagunaan zakat dengan konsep Maqasid Al Syariah menggunakan metode deskripsi kualitatif dengan mecoba merumuskan model pendayagunaan zakat dalam pemberdayaan golongan penerima zakat berdasarkan lima unsur dharuriat Maqasid Al Syariah; yang dikemukakan oleh Al-Syathibi sebagaimana dikutif oleh Suansar Khatib yaitu hifz al-din, hifz al-nafs, al-aql, al-nasl, al-mal (Khatib, 2018). Hasil dari penelitian ini diharapkan dapat memberikan konstribusi positif dalam pendayagunaan zakat untuk pemberdayaan golongan penerima zakat (Mustahiq).
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