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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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Resilience of Micro, Small, and Medium Enterprises Based on Islamic Entrepreneurship Kasim, Sinta; Hamzah, Muh. Nasir; Kadir, Amiruddin; Muhammad Wahyuddin Abdullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2333

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a very important role in socio-economic development in Indonesia. But the problem that often occurs is its vulnerability to changes that result in losses. This is because MSMEs have limited resources. In fact, MSMEs have proven to be a safety valve for the national economy and are able to survive and become economic drivers, especially during times of economic crisis.  The results showed that the resilience of MSMEs in terms of their competitive advantage is easily replicated and replaced at any time, depending on their ability to manage and run a business. So it takes resources and capabilities to achieve core compatibility. The resilience of MSMEs in facing uncertain crisis conditions must be supported by the application of Islamic Entrepreneurship, this is because resilience is influenced by two factors, namely Internal and External. These internal factors cannot be eliminated by humans in running life, namely spirituality, faith, and optimism. Because sharia refers to the command of Allah Swt.
Implementation of Islamic Bank Mudharabah Financing in Makassar Nurdin, Maryam; Mukhtar Lutfi; Muhammad Wahyuddin Abdullah; Saiful Muchlis
SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i1.2787

Abstract

This study aims to determine the implementation of mudharabah contracts in Islamic banks. The type of research used is qualitative. This research was conducted with in-depth interviews. The informants who will be the source of data in this research are people who are directly involved in mudharabah financing practices. Informants were determined by purposive sampling and snowball techniques. Informants were determined by certain criteria: (1) Islamic banking leaders in Makassar (2) Islamic banking account officers in Makassar (3) Customers who are or have received mudharabah financing. The total number of informants is 5 people. The results showed that there is a high risk of moral hazard so that this financing is transferred to the Mudharabah contract, so the conclusion of this study is that the implementation of the mudharabah contract is not fully implemented.
Transformation of Hadji Kalla's Thought and Policy in Managing Kalla Group's Business from a Amanah Perspective Kasim, Sjaiful; Kara, Muslimin H; Abdullah, Muhammad Wahyuddin; Murtiadi, Murtiadi
SENTRALISASI Vol. 13 No. 2 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i2.3178

Abstract

This research aims to: 1) description of Hadji Kalla in managing business 2) The foundation of Hadji Kalla's thinking in running the business 3) Business management done by Hadji Kalla in the perspective of Amanah metaphor and 4) Model of thought transformation in Kalla Group company. Qualitative research using grounded theory phenomenalogical approach informants consist of Directors of Holding Company and two retired employees who had interacted with Hadji Kalla in his time. The results of the study; (1) Hadji Kalla as an entrepreneur started as a child and continued his business to Watampone, Bone and Makassar. In Makassar established the company NV HADJI KALLA (1952) engaged in import and export, the first importer of Japanese cars TOYOTA brand, (2) In running his business always juxtapose it with religion so that all business activities, social society, Hadji Kalla view work is worship. (3) In business management, Kalla Group has formulated corporate value into the foundation of policy in the form of five Kalla Value (4) The transformation of Hadji Kalla's thinking that took place from the first generation (Hadji Kalla) to the second generation (JK and FK) to the third generation (SJK) through the method of mentoring by experience. The transformation process of Hadji Kalla's thinking regarding Work is Worship, underwent development, addition and emphasis on aspects of work quality improvement, sincerity, BMW (Cost Quality Time) method, Faith Work Ethic, Performance, and changes in business orientation to a portfolio based on usefulness (maslahah), synergy and balance. The Kalla Value that has been applied becomes a distinctive feature that shapes the entrepreneurial spirit. Researchers call this the KALLAPRENEUR phenomenon, which is a trustworthy entrepreneurial posture, full of Islamic spirituality values using modern managerial approaches and local wisdom.
Praktik Monopoli Perdagangan dan Ikhtikar dalam Perspektif Ekonomi Syariah Aniq Akkhmad Ali Bawafie; Muslimin Kara; Muhammad Wahyuddin Abdullah; Bukhari; Ahmad Zikri Dwiatmaja
Falah: Jurnal Hukum Ekonomi Syariah Vol. 6 No. 1 (2024): Falah: Jurnal Hukum Ekonomi Syariah
Publisher : LPPM Institut Al-Ma'arif Way Kanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55510/fjhes.v6i1.237

Abstract

Monopoli merupakan jenis pasar yang kurang kompetitif di mana tidak ada persaingan bisnis secara langsung. Dalam pasar yang kompetitif, keseimbangan dicapai ketika penawaran dan permintaan bertemu pada harga dan kuantitas yang disepakati bersama antara penjual dan pembeli. Kedua belah pihak mendapatkan keuntungan dari transaksi ini, dan tidak ada kerugian yang ditimbulkan sebagai konsekuensi dari pertukaran tersebut.Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif berdasarkan penelitian kepustakaan. Jika dianalisis secara menyeluruh, ikhtikar tidak selalu sama dengan monopoli atau penimbunan. Dalam konteks Islam, setiap individu memiliki hak untuk terlibat dalam bisnis, baik sebagai satu-satunya penjual (atau produsen) di pasar. Tidak semua tindakan penimbunan dapat disebut sebagai monopoli. Larangan hanya berlaku jika pemegang monopoli menguasai barang dengan elastisitas permintaan yang tidak elastis. Pemegang monopoli yang menguasai barang dengan elastisitas permintaan yang elastis akan mengalami kerugian.
LITERATURE EVALUATION OF SHARIA AUDITING IN ZAKAT MANAGEMENT ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW Yanti, Sri Devi; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.32756

Abstract

The purpose of this study is to evaluate the literature related to sharia auditing in OPZ in Indonesia by conducting literature mapping. The research method used is systematic literature review. The literature search used the Google Scholar database with the help of the Publish or Perish 8 application. The article search was carried out using the keyword "Zakat Audit". Based on the systematic literature review conducted on 10 articles spanning 2019-2023, it shows that research in scientific journals related to the topic of sharia auditing in zakat management organizations in Indonesia is dominated by qualitative research methods and it is found that there are three subthemes that are the focus of research related to sharia auditing in zakat management organizations in Indonesia namely, 1) Implementation of sharia audit in zakat management organizations; 2) The role of sharia audit in zakat management organizations, and 3) Problems of sharia audit in zakat management organizations
Analisis Kedudukan Aplikasi Flip Sebagai Media Transaksi Transfer ‎Dana; ‎ Tinjauan Akad Wakalah Risnawati; Muhammad Wahyuddin Abdullah; Saiful
MADINAH Vol 10 No 2 (2023): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v10i2.1683

Abstract

Melalui aplikasi flip, penelitian ini melepaskan diri dari fenomena transfer dana bebas biaya. Akibatnya, tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana aplikasi flip sesuai dengan operasi transfer keuangan sesuai kontrak wakalah. Penelitian ini merupakan penelitian kualitatif deskriptif khusus yang menggunakan teknik penelitian kepustakaan. Temuan studi menunjukkan bahwa akad perwakilan (wakalah) telah digunakan dengan baik untuk menyelesaikan praktik transaksi transfer dana antar bank melalui aplikasi Flip. Menurut analisis fiqh muamalah, transaksi transfer dana antar bank yang dimungkinkan oleh aplikasi Flip diperbolehkan karena mencegah transaksi riba, maisir, gharar, dan tadlis serta memiliki keunggulan lain untuk memfasilitasi transfer dana antar bank yang berbeda. Selain itu, akad yang digunakan juga sudah sesuai dengan Fatwa DSN MUI No. 10/DSN-MUI/IV/2000 tentang Wakalah dan Fatwa DSN MUI No. 113/DSN-MUI/IX/2017 tentang Wakalah bi al-Ujrah.
Akuntabilitas Sosial Bank Syariah Dalam Perspektif Metafora Amanah (Studi Islamic Social Reporting pada PT BPRS Bahari Berkesan Ternate) Marajabessy, Sri Rahayu; Abdullah, Muhammad Wahyuddin; Aditiya, Roby
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 1 (2023): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.937 KB)

Abstract

Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Jenis dan metode data yang digunakan dalam penelitian ini adalah data subjek dan primer. Teknik analisis data yang digunakan penelitian ini yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Kemudian untuk menguji keabsahan data dalam penelitian ini digunakan dengan metode triangulasi. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan Islamic Social Reporting dapat dibuktikan terhadap pendanaan & investasi, produk & jasa, karyawan, masyarakat, lingkungan, dan tata kelola perusahaan seperti pengelolaan zakat, produk seperti produk PAHALA (Program Hemat Pelajar), pembangunan pemanfaatan air hujan, pembagian sembako, dan program lainnya. PT BPRS Bahari Berkesan melaksanakan Islamic Social Reporting sebagai akuntabilitas sosial bank Syariah dalam metafora amanah yaitu hubungan manusia dengan Allah, manusia dengan manusia dan manusia dengan alam. Selain itu, dapat menjadikan hal tersebut sebagai kebutuhan publik dan membantu pemegang amanah. Implikasi dari penelitian ini bagi PT BPRS Bahari Berkesan Ternate agar tetap dapat melaksanakan tanggung jawab sosial yang telah diamanahkan.
Dana Amil Baznas Makassar Psak 109 Vs Praktik Mochammad Fadhil Abdullah; Muhammad Wahyuddin Abdullah; Saiful Muchlis; Rahmawati Muin; Ayu Ruqayyah Yunus
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2620

Abstract

Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
PENERAPAN PROFIT SHARING BERBASIS AL-ADHL PADA PRODUK MUDHARABAH DI PERBANKKAN SYARIAH Sandi, Ahmad; Abdullah, Muhammad Wahyuddin; K, Amiruddin
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2206

Abstract

The purpose of this study is to find out how to Apply Al-Adhl-Based Profit Sharing on Mudharabah Products in Sharia Banking. The research method used is qualitative research using literature studies with the aim of describing the problem being researched. Data collection techniques with literature studies from various sources such as books, the internet, and research journals that have the same topic as those discussed by the researcher. The purpose of the study is to find out the Application of Al-Adhl-Based Profit Sharing in Mudharabah Products in Sharia Banking. From the results of the discussion, it is shown that the application of profit sharing based on Al-Adhl (fair) in Mudharabah Products in Sharia Banking, has not fully run in accordance with the mechanism and principles of fairness, where in the distribution of revenue, the income distributed to shahibul mal and mudharib is still not fully in accordance with the Qur'an and Sunnah. There is still a lack of character in fulfilling the mandate and a sense of guilt in committing fraud among the community, so that it affects obedience in carrying out the agreement between the two parties of shahibul mal and mudharib
Aktualisasi Islamic Corporate Governance pada Audit Kepatuhan Syariah dalam Mencegah Fraudulent Financial Reporting (Studi pada Bank Syariah Indonesia KC Makassar) Ali, Nur Amalia; Abdullah, Muhammad Wahyuddin; Jannah, Raodahtul
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.92

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Islamic Corporate Governance dapat menunjang Audit Kepatuhan Syariah dalam mencegah fraudulent financial reporting pada Bank Syariah Indonesia (BSI) KC Makassar. Hasil penelitian menunjukkan bahwa penerapan tata kelola yang islami telah dicanangkan oleh BSI yang dapat dilihat pada nilai-nilai perusahaan yang diterapkan yaitu AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaptif, dan Kolaboratif). Audit Kepatuhan Syariah dilaksanakan untuk menjamin ketaatan bank syariah terhadap prinsip-prinsip syariah yang dianut. Ketidakpatuhan terhadap syariah akan berpengaruh terhadap laporan keuangan karena jika aturan yang dipakai berbeda akan menghasilkan nilai yang berbeda pada laporan keuangan. Dengan melakukan pemeriksaan dan pengawasan atas kepatuhan terhadap syariah akan mencegah terjadinya kecurangan.
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