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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Infestasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Patria Artha Management Journal Iqtishoduna: Jurnal Ekonomi Islam Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ilmiah Akuntansi Peradaban El-Iqtishady Al-Sharf: Jurnal Ekonomi Islam Accounting Accountability and Organization System (AAOS) Journal Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah International Journal of Community Service Jurnal Ekonomi Syariah Pelita Bangsa INVOICE : JURNAL ILMU AKUNTANSI Jurnal Iqtisaduna Al-Buhuts (e-journal) Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) Mamangan Social Science Journal AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indo-Fintech Intellectuals: Journal of Economics and Business Income Journal: Accounting, Management and Economic Research INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) JICS : Journal Of International Community Service Journal of Management and Innovation Entrepreneurship (JMIE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Humaniora, Ekonomi Syariah dan Muamalah Journal of Ekonomics, Finance, and Management Studies JIMEK Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Study of Scientific and Behavioral Management (SSBM) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Lince Bulutoding
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengelolaan Rumah Makan Muslim Berbasis Maqasidu al-Shariah di Toraja. Fadhilatunisa, Della; Sari, Nur Rahmah; Bulutoding, Lince
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15543

Abstract

Tujuan dari penelitian ini adalah mengkaji fenomena pengelolaan rumah makan muslim di Toraja. Berbagai penafsiran dari para pengelola dan pemilik rumah makan muslim terkait “Halalantoyyiban” halal dan bersih yang nantinya akan dihubungkan dengan konsep Syariah Enterprise Theory (SET) dan dimaknai ke konsep Maqasidu Syariah. Penelitian ini menggunakan paradigma interpretive pendekatan studi kasus. Ada empat tahapan aspek yang dianalisis di dalam pengelolaan restoran muslim yaitu perencanaan, pengorganisasian, kepemimpinan, dan pengawasan aktivitas yang memunculkan berbagai sikap yang didapat dari para informan mulai dari pemilik, pengelola, karyawan dan pelanggan rumah makan. Hasil penelitian menunjukkan bahwa pengelolaan rumah makan muslim di Toraja jika dihubungkan dengan konsep SET dan maqasidu syariah diantaranya pemilik dan pengelola selalu mengedepankan “halalantoyyiban” walaupun tidak memiliki sertifikasi halal. Simbol-simbol islam sebuah rumah makan muslim di daerah nonmuslim akan bermanfaat seperti iklan yang akan memberikan informasi bahwa makanan di rumah makan tersebut layak dikonsumsi oleh wisatawan muslim yang berkunjung ke Toraja. Praktek pengawasan rumah makan muslim di Toraja mengedepankan nilai-nilai filosofi dan konsep ihsan yang diajarkan oleh Nabi Muhammad saw.
Fiscal Dynamics and Financial Capacity in South Sulawesi Province Rahman Bato, Aulia; Bulutoding, Lince; Sudarwinti, Sudarwinti
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 2 (2025): September 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i2.16244

Abstract

This study examines the effects of the flypaper effect, fiscal stress, and tax effort on the financial capacity of South Sulawesi Province over the period 2002 to 2024 using the VECM method. In the short term, none of the identified factors exerts a significant influence on fiscal capacity. However, in the long term, the flypaper effect and fiscal stress are found to negatively affect financial capacity, whereas tax effort is found to have a positive effect. The flypaper effect indicates dependence on central transfers, reducing fiscal efficiency. Fiscal stress arises from imbalances that weaken capacity, while tax effort enhances fiscal autonomy by maximizing local revenue. These findings emphasize the importance of reducing fiscal dependence, improving spending efficiency, and promoting good governance to strengthen financial sustainability. The quality of institutions and governance also plays a crucial role in determining the success of fiscal policy at the regional level
Asset and Liability Management (ALMA), Islamic Corporate Social Responsibility (ICSR), and Zakat Collectively Contribute to Increasing Company Value, as Seen from the Perspective of Sharia Economic Theory (SET) Ismawati, Ismawati; Bulutoding, Lince; Fitrianti, Retno; Isman, Ainul Fatha
Jurnal Mamangan Vol 14, No 2 (2025): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v14i2.9741

Abstract

Increasing the value of a banking company based on Islamic corporate theory is not only about financial profit, but also about sustainability, justice, and blessings in business. This study aims to reveal and analyze the role of Asset and Liability Management (ALMA) as a form of accountability to humans, Islamic Corporate Social Responsibility (ICSR) as a form of accountability to nature, and zakat as a form of accountability to God in optimizing company value based on Islamic Corporate Theory. This study is a quantitative study with a causal associative research type, the population in this study is 14 Islamic Commercial Banks in Indonesia. Data analysis uses multiple linear regression with e-Views as an analytical tool. The results show that Asset and Liability Management (ALMA) and Islamic Corporate Social Responsibility (ICSR) have a positive effect on the value of Islamic banking companies, while zakat does not affect the value of Islamic banking companies; this is because the role of Islamic banking in collecting zakat funds is not optimal. Simultaneously, 96% of company value can be explained by three independent variables: ALMA, ICSR, and Zakat. Meanwhile, other variables outside the model explain the remaining 4%. This figure indicates a significant influence, meaning that ALMA, ICSR, and Zakat, if properly managed in Islamic banking, can become pillars for increasing the value of Islamic banking companies. The novelty of this research is that these three pillars should be a focus for Islamic banks to increase company value, particularly in strengthening their role in collecting zakat funds.
Peran Lembaga Zakat dan Wakaf dalam Pemberdayaan Ekonomi Umat di Indonesia Hamdana Hamdana; Mukhtar Lutfi; Lince Bulutoding
Jurnal Intelek Insan Cendikia Vol. 2 No. 12 (2025): Desember 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Zakat dan wakaf merupakan instrumen filantropi Islam yang memiliki peran strategis dalam mewujudkan keadilan sosial dan pemberdayaan ekonomi umat. Indonesia sebagai negara dengan mayoritas penduduk muslim memiliki potensi zakat dan wakaf yang sangat besar, namun pemanfaatannya belum sepenuhnya optimal. Artikel ini bertujuan untuk menganalisis peran lembaga zakat dan wakaf di Indonesia, mencakup landasan hukum, struktur kelembagaan, mekanisme pengelolaan, serta tantangan dan peluang dalam implementasinya. Metode penelitian yang digunakan adalah pendekatan kualitatif melalui studi kepustakaan. Hasil kajian menunjukkan bahwa keberadaan lembaga zakat dan wakaf seperti BAZNAS, LAZ, dan Badan Wakaf Indonesia memiliki kontribusi signifikan dalam program pemberdayaan ekonomi, pendidikan, kesehatan, dan sosial kemanusiaan. Namun demikian, masih terdapat berbagai kendala seperti rendahnya literasi masyarakat, profesionalisme pengelolaan, serta pemanfaatan teknologi yang belum optimal. Oleh karena itu, diperlukan penguatan regulasi, peningkatan kapasitas sumber daya manusia, dan inovasi digital agar pengelolaan zakat dan wakaf dapat memberikan dampak ekonomi dan sosial yang lebih luas dan berkelanjutan
Implementasi Akad dan Implikasinya terhadap Sistem Tata Kelola Akuntansi Syariah Pratama, Reski; Jamaluddin Majid; Lince Bulutoding; Haikal Hafizuddin bin Mohamad Dzafir
Jurnal Humaniora, Ekonomi Syariah dan Muamalah Vol. 4 No. 1 (2026): Jurnal Humaniora, Ekonomi Syariah dan Muamalah (Januari - Maret 2026)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jhesm.v4i1.562

Abstract

Penelitian ini mengkaji implementasi akad syariah dan implikasinya terhadap sistem tata kelola akuntansi syariah pada lembaga keuangan syariah. Menggunakan pendekatan kualitatif dengan metode kajian literatur, penelitian ini menganalisis hubungan antara implementasi akad, mekanisme pencatatan akuntansi, dan tata kelola syariah pada institusi perbankan syariah di Indonesia. Temuan menunjukkan bahwa implementasi akad yang tepat berpengaruh signifikan terhadap kualitas tata kelola akuntansi syariah, meliputi aspek transparansi, akuntabilitas, dan kepatuhan syariah. Berbagai jenis akad seperti murabahah, mudharabah, musyarakah, dan ijarah memerlukan perlakuan akuntansi yang berbeda sesuai standar PSAK Syariah, yang berdampak pada struktur pelaporan keuangan dan sistem pengendalian internal. Penelitian ini juga mengidentifikasi bahwa efektivitas tata kelola akuntansi syariah sangat ditentukan oleh peran Dewan Pengawas Syariah, kualitas sumber daya manusia, integrasi sistem teknologi informasi, dan harmonisasi antara prinsip syariah dengan hukum positif. Implikasi penelitian ini memberikan rekomendasi untuk memperkuat tata kelola akuntansi syariah melalui standardisasi dokumentasi akad, penguatan audit syariah, pengembangan sistem digital terintegrasi, dan program capacity building untuk mendukung transparansi dan akuntabilitas lembaga keuangan syariah dalam menghadapi tantangan kontemporer.
Pasar Sukuk Di Indonesia: Sistem, Regulasi, Dan Mekanisme Operasional Ilham Ilham; Mukhtar Lutfi; Lince Bulutoding; Sahdiah Desriana Karim
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan pasar keuangan syariah di Indonesia menunjukkan tren yang semakin signifikan, salah satunya ditandai dengan pertumbuhan instrumen sukuk. Sukuk merupakan instrumen keuangan syariah yang berfungsi sebagai alternatif pembiayaan dan investasi yang berlandaskan prinsip-prinsip syariah Islam. Indonesia sebagai negara dengan jumlah penduduk muslim terbesar di dunia memiliki potensi besar dalam pengembangan pasar sukuk, baik pada level nasional maupun global. Penelitian ini bertujuan untuk mengkaji secara komprehensif dan sistematis pasar sukuk di Indonesia dengan menitikberatkan pada aspek sistem, regulasi, serta mekanisme operasionalnya. Metode penelitian yang digunakan adalah studi kepustakaan dengan pendekatan deskriptif-analitis terhadap literatur akademik, regulasi pemerintah, fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI), serta laporan resmi dari Otoritas Jasa Keuangan dan Kementerian Keuangan Republik Indonesia. Hasil kajian menunjukkan bahwa pasar sukuk Indonesia telah memiliki kerangka regulasi dan sistem operasional yang relatif kuat dan terintegrasi, namun masih menghadapi sejumlah tantangan seperti rendahnya likuiditas pasar sekunder, keterbatasan variasi produk, serta tingkat literasi masyarakat yang belum optimal. Oleh karena itu, diperlukan strategi pengembangan yang berkelanjutan agar pasar sukuk dapat berkontribusi secara lebih signifikan terhadap pembangunan ekonomi nasional
PERAN DEWAN SYARIAH NASIONAL DAN OTORITAS JASA KEUANGAN DALAM LEMBAGA KEUANGAN SYARIAH Waode Mabrukah Azzahrah; Darmawansyah Sayuti; Ilham Ilham; Lince Bulutoding
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Di Indonesia, perkembangan lembaga pandanaan Muslim menunjukkan tren kelayakan sangat tinggi, mulai dari pendirian bank amanah, BMT, koperasi amanah, hingga lembaga non-pandanaan meliputi zakat, infaq , sedekah , dan wakaf (ZISWAF). Perkembangan ini juga diperkuat dan bantuan peraturan pemerintah mengarahkan mesin finansial nasional menuju prosedur perbankan ganda inklusif dan kuat. Majelis Amanah Nasional (DSN), sebagaimana didefinisikan bagian Bagian 1 Baris 9 Peraturan Perbankan Indonesia (PBI), diketahui bahwa lembaga dibentuk oleh Majelis Ulama Indonesia (MUI) dan mempunyai tugas dan wewenang agar mengeluarkan fatwa mengenai barang dan layanan bagian operasi perbankan Sesuai prinsip-prinsip amanah. Secara umum, DSN bertindak sebagai otoritas amanah bertugas mengarahkan dan mengawasi aktifitas pandanaan di lembaga pandanaan Muslim (LKS). Selanjutnya, DSN juga berfungsi sebagai forum diskusi agar menyelesaikan berbagai masalah membutuhkan fatwa, jika ingin memastikan keseragaman pilihan di antara semua Dewan Pengawas Amanah (DPS) di berbagai LKS ( Febrian dkk., 2024). bagian hal memantau implementasi fatwa, DSN tidak bisa langsung mengawasi setiap LKS sebab keterbatasan jumlah anggotanya. Oleh sebab itu , fungsi pengawasan implementasi prinsip-prinsip amanah didelegasikan kepada DPS secara khusus ditugaskan dan dibentuk agar mengawasi aktifitas perbankan amanah.
The Effect of Tax Understanding, Service Digitalization and Service Quality on Increasing Tax Compliance with Volunteers as a Moderation Variable Berkah Rahmawati; Lince Bulutoding; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.73

Abstract

This study aims to analyze the influence of tax understanding, service digitization, and service quality on individual taxpayer compliance, with tax volunteers as a moderation variable. This study uses a quantitative approach with a data collection technique in the form of distributing questionnaires to 110 taxpayers registered at the Sungguminasa Tax Counseling and Consulting Service Office (KP2KP). Data were analyzed using multiple linear regression tests and Moderated Regression Analysis (MRA) analysis. The results of the study show that simultaneously and partially, tax understanding, digitization of services, and quality of service have a significant influence on tax compliance. The variable of tax volunteers strengthens the influence of understanding and digitization of services on tax compliance, but weakens the influence of service quality. This research shows that tax volunteers play the role of pure moderators.
Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak Nurdalila Ashilah Ubaid; Lince Bulutoding; Della Fadhilatunisa
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i1.165

Abstract

This study aims to examine the influence of love of money and the self assessment system on tax evasion, with morality as a moderating variable. The research adopts a quantitative approach using a causal comparative method. The sample consisted of 100 respondents, namely muslim individual taxpayers registered at KP2KP Sungguminasa, selected through purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with an absolute difference approach. The results indicate that love of money has a significant positive effect on tax evasion, with a p-value of 0.001. similarly, the self assessment system also shows a significant positive effect on tax evasion, with a p-value of 0.003. Meanwhile, morality does not moderate the relationship between love of money and tax evasion (p= 0.080), but it does moderate the relationship between the self assessment system and tax evasion, with a p-value of 0.015. The implications of this study underline the importance of moral formation in improving tax compliance, so that efforts to prevent tax evasion can be carried out more effectively.
PENGARUH SISTEM E-FILLING, SANKSI DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN AKHLAK SEBAGAI VARIABEL MODERATING (Studi Kasus UMKM Asal Wangi-Wangi) Khairum Nadila Sandy; Lince Bulutoding; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.25

Abstract

This study aims to examine the influence of the e-filing system, sanctions and knowledge on the compliance of MSME taxpayers with morals as a moderating variable with a case study of MSMEs from Wangi-Wangi which are registered at the Bau-Bau KPP. This study uses a quantitative methodology with a causal associative type as the methodology of this research. The theories used in this study are TAM (Technology Acceptance Model) theory and attribution theory. MSME taxpayers from Wangi-Wangi who are registered at the Bau-Bau KPP are the population of this study. The technique used in collecting nonprobability sampling is by using the purposive sampling approach. Respondents were given a questionnaire as part of the data collection procedure. There were 45 respondents whose data was successfully collected, to find out the impact of each variable, this study used multiple linear regression analysis and moderate regression analysis. The results of the multiple linear analysis show that the variables of the e-filling system, sanctions and knowledge have a positive effect on the corruption of MSME taxpayers. The moderating variable, namely morals, can only moderate the influence of sanctions on the compliance of MSME taxpayers, while morals cannot moderate the influence of the e-filling system and knowledge on the compliance of MSME taxpayers.
Co-Authors -, Siradjuddin AA Sudharmawan, AA Abd Wahab Abd. Muzakkir Abdul Wahab Abdul Wahid Haddade Abdullah, Muhammad Wahyuddin Adam Nursya Ban, Muh. Aditya Aditya Aditya, Roby Agus Rahmat ahmad habibi Ahmad, Angriani Akbar, Muh. Ruslim Ali Djamhuri Alisa, Nur Alisa Ambo Asse Ambo Asse Amin, Al- Aminuyati Amiruddin K Andi Nabila Meutia Rafika Andi Noor Wahidin Andi Noor Wahidin Andriani, Reski Antong Amiruddin Anwar, Nurfiah Anwar, Puspita Hardianti Aras, Ainul Karima Arviana, Pipi Asriani Asriani Asriani Asriani Asrika, Opi Asrina Asrina Asrina Asrina Asse, Ambo Atma Amir, A. M. Nur Bato, Aulia Rahman Berkah Rahmawati Berkah Rahmawati binti Saban, Azizah Darmawansyah Sayuti Della Fadhilatunisa Devi Novianty Eka Arlinda Hafid Elfa Syariati, Namla Fadhilatunnisa, Della Fadhillatunisa, Della Fajar Rahmani Ashari Fajrin, Farid Fatmawati Fatmawati Ferawati - Harun Firman Firman Gustina Gustina Haikal Hafizuddin bin Mohamad Dzafir Hamdana Hamdana Hasbiullah, Hasbiullah Helda Rostiani Herawati Herawati Heri Iswandi Husnul Khatimah Ibrahim, Marsina Ida Ariani Idha Fadhilah Sofyan Iffah, Nur Ihwan Wahid Minu Ilham Ilham Ippa Syahida Irawati, Nining Winda Irmawati Wahyuningsi Islailia Umar Isman, Ainul Fatha Ismawati Ismawati Iwang, Baso Jamal, Angriani Jamaluddin Majid Jannah, Raodahtul Jayawarsa, A.A. Ketut Jumiati Haerudin Kadir, Nur An'nizar Kamelia Khairum Nadila Sandy Koemar, Fadillah Zaskia Kumalasari Kurniadi Kurniadi, Kurniadi Lutfi, Mufti M, Riska Amalia Mahendra, Yusril Marhamatussanyyah Marhamatussanyyah Marsanda, Marsanda Masrawati, Masrawati Memen Suwandi Memen Suwandi Memen Suwandi Memi Pratiwi AM Mila Karmila Anwar Mita Fitriani Mita Fitriani Moh Alifuddin Moh Yusuf Mu'min, Muh. Dian Nur Alim Muchlish, Mustakim Muh Akil Rahman Muhammad Auliya’a Dahlan Muhammad Fajrin Adnan Muhammad Fardan Ngoyo Muhammad Iqbal Muhammad Nurfaizy Hamdan Muhammad Sapril Sardi Juardi Muhlis, Syaiful Mukhtar Lutfi Musdalifa Musdalifa Muslimah, Firanti Muslimin Kara Muslimin Kara Muslimin Kara Mustafa Umar Muzakkir - Nadhilah Amaliah Liwan Nadiah, Khaerun Namla Elfa Syariati Namla Elfa Syariati Nasrullah Bin Sapa Ngoyo, Muhammad Fardan Nur An'nizar Kadir Nur Aulia Husnihita Muchtar Nur Azizah Nur Rahma Sari Nur Rahmah Sari Nuraenun Fitri Nurdalila Ashilah Ubaid Nurdalila Ashilah Ubaid Nurhaerani Nurhikma Nurhikma Nurjannah Nurjannah Nurul Pratiwi Nurwijayanti Parmitasari, Rika Dwi Ayu Permatasari, Wiwik Pratama, Reski Pualam, Andi Ruby Arsy Puspita H. Anwar Puspita Hardianti Anwar Puspita Hardianti Anwar Putra, Trisno Wardy Raden Ulandari Tamrin Rahayu Rahayu Rahma Sari, Nur Rahmah Rafifah Abu Rahmah Sari, Nur Rahman Ambo Masse Rahmaniar Rahmaniar Rahmaniar Raodahtul Jannah Raodahtul Jannah RaodahtulJannah Raodatul Jannah Rasnawati Rasty Yulia Ratmadany, Ainun Mardya Reski Ananda Putri, Andi Retno Fitrianti Reza Pahlevi, Ashraf Ridwanto Ridwanto Rifqah Alfiyyah Rika Dwi Ayu Paramitasari Rika Dwi Ayu Parmitasari Rika Dwi Ayu Parmitasari Rismawati Rismawati Riyadi, Adhe Bagus Rizal Ancu Rizal Ancu Rizka Amelia Ningrum Rizki Nugraha Roby Aditiya Roby Aditya Rukmanasari, Ita Ruqayyah Yunus, Ayu S Sumarlin Sahban, Azizah Sahdiah Desriana Karim Saiful Muchlis Saiful Muchlis, Saiful Saiful Muhlis Saifullah, Fu’ad Samsidar Samsidar Sandy, Khairum Nadila Sapinah, Sapinah Sapril Sardi Juardi Sari, Nur Rahma Sasmita Sasmita Sirajuddin Sirajuddin Sombolayuk, Wilhalminus Sri Hardianti Marsawal Sri Nurul Nabila St Salmah Sharon ST. Fatmawati Sudarwinti, Sudarwinti Suhartini, Eka SUHARTONO Suhartono Suhartono Suhartono Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Sumarlin Sumarlin Supriadi Suwandi, Memen Syamsul Syamsurianto, Syamsurianto Syariati, Namla Elfa Talaohu, Sanunggarah Vinno Petrus Manoppo Wahyuddin Wahyuddin Waode Mabrukah Azzahrah Wiwi Anggeriani Yanti, Sri Devi yariati, Namla Elfa Yunus, Ayu Ruqayyah Yusdin Yusdin Yusdin Yusdin Yusnianti Nabila Yunus Yusril Yusril Zainal, Ghaliah Jalwaa Insyrah Zulfahmi Alwi