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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 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 Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) 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 Indonesian Journal of Taxation and Accounting 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 Pengabdian Masyarakat Ekonomi dan Bisnis Digital Journal of Ekonomics, Finance, and Management Studies JIMEK Journal of Applied Taxation and Policy Study of Scientific and Behavioral Management (SSBM)
Lince Bulutoding
Universitas Islam Negeri Alauddin Makassar
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MAKNA BUDAYA TO CIUNG MACCAE RI LUWU DALAM PENGELOLAAN KEUANGAN DAERAH Raden Ulandari Tamrin; Lince Bulutoding; Muhammad Sapril Sardi Juardi; Raodahtul Jannah
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26849

Abstract

Tujuan dalam penelitian adalah untuk mengetahui sejauh mana pihak pengelola keuangan daerah memaknai budaya To Ciung Maccae Ri Luwu dan untuk mengetahui penerapan budaya To Ciung Maccae Ri Luwu dalam pengelolaan keuangan daerah Kabupaten Luwu. Penelitian ini merupakan penelitian kualitatif dengan pendekatan ethnografi yang digunakan untuk meneliti perilaku-perilaku manusia berkaitan dengan perkembangan teknologi komunikasi dalam setting sosial dan budaya tertentu dan memahami sudut pandang manusia terkait pengelolaan keuangan daerah. Melakukan penyandingan kearifan lokal atau unsur budaya To Ciung Maccae Ri Luwu dalam pengelolaan keuangan daerah. Hasil penelitian menunjukkan bahwa pengelolaan keuangan daerah Kabupaten Luwu sudah dapat dikatakan baik. Hal tersebut karena pihak pengelola keuangan daerah telah memaknai dan menerapkan budaya To Ciung Maccae Ri Luwu yakni Nilai adele, lempu, dan getteng dalam proses pengelolaan keuangan daerah. Untuk selanjutnya BPKD Kabupaten Luwu diharapkan lebih meningkatkan pemahamannya terhadap budaya di kerajaan luwu dan menerapkannya dalam kehidupan sehari-hari. Bukan hanya sekedar mengetahui arti dari budaya tersebut tetapi lebih memaknai secara mendalam makna yang terkandung didalam budaya tersebut.Kata kunci: Pengelolaan Keuangan Daerah, To Ciung Maccae Ri Luwu, adele (adil), lempu (jujur), getteng (teguh).The purpose of this research is to find out to what extent the local financial managers interpret the To Ciung Maccae Ri Luwu culture and to find out the application of the To Ciung Maccae Ri Luwu culture in the regional financial management of Luwu Regency. This research is a qualitative research with an ethnographic approach that is used to examine human behavior related to the development of communication technology in certain social and cultural settings and understand the human point of view related to regional financial management. Pairing local wisdom or cultural elements of To Ciung Maccae Ri Luwu in regional financial management. The results of the study indicate that the regional financial management of Luwu Regency can be said to be good. This is because the regional financial management has interpreted and implemented the To Ciung Maccae Ri Luwu culture, namely the values of adele, lempu, and getteng in the process of regional financial management. In the future, the Luwu Regency BPKD is expected to further improve its understanding of the culture in the Luwu kingdom and apply it in daily life. Not just knowing the meaning of the culture, but more deeply interpreting the meanings contained in the culture.Keywords: Regional Financial Management, To Ciung Maccae Ri Luwu, adele (fair), lempu (honest), getteng (tough).
AKUNTANSI ZAKAT: KAJIAN PSAK 109 (Studi Kasus Pada BAZNAS Kota Makassar) Lince Bulutoding; Wiwi Anggeriani
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 10 No 1 (2018): Akuntabilitas : Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.265 KB) | DOI: 10.35457/akuntabilitas.v11i1.806

Abstract

This study aims to analyze the management of zakat in BAZNAS Kota Makassar on implementing Zakah Accounting based on PSAK 109. This is a qualitative research with case study. The data collection technique done through interview. The results showed that Badan Amil Zakat Nasional (BAZNAS) Makassar City has performed its duties and functions as the Amil Zakat Agency in accordance with Law No.23 Year 2011. However, the financial statements that have been compiled are not in accordance with the standard contained in PSAK 109 on Accounting for Zakah.
PENGARUH LOVE OF MONEY DAN KEADILAN PAJAK TERHADAP TAX EVASION DENGAN BUDAYA SIRI’ NA PACCE SEBAGAI PEMODERASI Jumiati Haerudin; Lince Bulutoding; Raodahtul Jannah
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.28320

Abstract

This study aims to examine the effect of love of money and tax justice on tax evasion with the siri' na pacce culture as moderating (a case study of individual taxpayers registered at KPP Pratama South Makassar). This type of research is quantitative primary data with a causal associative approach. The population in this study are taxpayers registered at the South Makassar KPP Pratama. With a non-probability purposive sampling technique, the sample was collected by distributing questionnaires to respondents who happened to be met at the time this research was conducted. Research respondents determined by the Slovin formula amounted to 100 people. This study uses multiple linear regression analysis. The research results show that the love of money variable has a significant positive effect on tax evasion, while the tax equity variable has a negative effect on tax evasion. In addition, the siri'na pacce cultural variable can only moderate the influence of the love of money variable on tax evasion, while the effect of the tax justice variable on tax evasion cannot be moderated by the siri' na pacce culture.
KAJIAN ETIKA PENYUSUNAN LAPORAN KEUANGAN BERBASIS MAQASIDU SYARIAH Rifqah Alfiyyah; Lince Bulutoding; Muslimin Kara
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.28888

Abstract

This study aims to understand ethics in the preparation of financial statements and interpret the ethics of preparing financial statements based on maqashid sharia at the National Amil Zakat Agency (BAZNAS) Bone Regency. This research is a type of descriptive qualitative research using a phenomenological approach. Sources of data used in this study are primary data and secondary data. Primary data in the form of information and data obtained during observations and interviews in the research process. While secondary data is in the form of additional information or data obtained from trusted institutions or sources which have then been published to the general public for reprocessing in research. The results of this study indicate that with regard to the ethics of preparing financial statements carried out by BAZNAS, Bone Regency, it is in accordance with the existing rules in the implementation of financial statement disclosures which are also carried out every 6 months in accordance with Government Regulation of the Republic of Indonesia Number 14 of 2014 concerning the Implementation of Law No. Law Number 23 which regulates the Standard Operating Procedure (SOP). Then BAZNAS Bone Regency has also carried out its responsibilities in accordance with maqasidu sharia, namely by bridging the obligations of muzakki and mustahiq needs with a full sense of moral responsibility to Allah Subhanahu Wata'ala. Disclosure of financial reports carried out by BAZNAS Bone Regency has also covered several aspects such as physical, mental and spiritual aspects.
AKUNTABILITAS PENGELOLAAN DANA DESA BERBASIS SYARIAH ENTERPRISE THEORY Ida Ariani; Lince Bulutoding; Namla Elfa Syariati
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29627

Abstract

The purpose of this study is to determine the condition of village fund management, and to examine accountability in the management of village funds based on sharia enterprise theory to realize good governance in Buntu Sarong Village. This research is a qualitative research with a phenomenological approach. The source of the data used is primary data obtained directly from informants through interview and observation methods, while secondary data is obtained from journals and books. -applicable rules. This is evidenced by the management of village funds starting with the village development planning meeting which involves community participation in the implementation of village activities. In addition, the Buntu Sarong Village government also instills spiritual values ​​in the management of village funds and realizes accountability vertically to Allah SWT, and horizontally to humans and nature in accordance with the principles of sharia enterprise theory.
PENGARUH LABELISASI HALAL TERHADAP KEPUTUSAN KONSUMEN DALAM PEMBELIAN PRODUK KOSMETIK DI KOTA MAKASSAR (STUDI KASUS PADA GIANT SUPERMARKET ALAUDDIN) Asrina Asrina; Lince Bulutoding
Jurnal Iqtisaduna Vol 2 No 1 (2016)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v2i1.2396

Abstract

Pokok masalah penelitian ini adalah banyak produk kosmetik yang beredar dipasaran masih belum mencantumkan labelisasi halal dan masih ada konsumen muslim yang melakukan pembelian produk kosmetik dipengaruhi oleh faktor lain bukan karena pengaruh lebel halalnya. Oleh karena itu penulis ingin  mengetahui dampak dari labelisasi halal berpengaruh positif dan signifikan terhadap keputusan konsumen dalam pembelian produk kosmetik di kota Makassar.Jenis penelitian ini menggunakan metode kuantitatif. Adapun variabel yang diteliti  terdiri  labelisasi  halal  sebagai  variabel  bebas  dan  keputusan  konsumen membeli produk kosmetik sebagai variabel terikat. Data yang digunakan yaitu data primer dengan membagikan angket dilokasi penelitian pada Giant Supermarket Alauddin Makassar kemudian data diolah dengan menggunakan   regresi linier sederhana.Hasil penelitian ini menunjukan bahwa terdapat hubungan yang signifikan dan nilai R sebesar 0,558  menunjukan korelasi kuat, hal ini dikarenakan tingginya respon setuju responden terhadap label halal tersebut. Label halal kini menjadi pertimbangan penting konsumen terhadap pembelian produk kosmetik walau sebenarnya masih ada sebagian kecil responden yang kurang memperhatikan tentang label halal. Ini ditandai dengan nilai determinasi sebesar 31,2% yang berarti bahwa variabel labelisasi halal mampu memengaruhi variabel keputusan konsumen sebesar 31,2% sedangkan 68,8% lainnya dipengaruhi oleh faktor lain diluar penelitian ini.
KAJIAN PENERAPAN AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH BERDASARKAN PSAK 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR Muhammad Fardan Ngoyo; Lince Bulutoding
Jurnal Iqtisaduna Vol 2 No 2 (2016)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v2i2.3117

Abstract

Penelitian  ini  bertujuan  mengkaji  penerapan  Akuntansi  zakat  dan Infaq/Sedekah   berdasarkan   PSAK   109   pada   BAZNAS   Kota   Makassar.   Jenis penelitian ini tergolong penelitian kualitatif dengan pendekatan kualitatif-interpretif. Adapun sumber data penelitian ini adalah data primer yang berasal dari wawancara dengan pihak pengelola BAZNAS Kota Makassar. Untuk data sekunder, didapatkan dari laporan keuangan, profil lembaga, dan arsip kegiatan BAZNAS Kota Makassar.Setelah dilakukan pengujian analisis data yang telah dikumpulkan  dan  dibandingkan  dengan  PSAK  109, diketahui bahwa pencatatan  laporan  keuangan BAZNAS Kota Makassar menggunakan model single entry. Dalam pencatatan laporan keuangannya BAZNAS membagi pos dana menjadi 3 bagian yakni, kas dana Zakat, kas dana, infaq haji, dan kas dana infaq PNS. Sedangkan  dalam  penyalurannya  membagi  dan mencatat penyaluran sesuai dengan program yang ditetapkan yakni, program keagamaan,  program kesehatan dan pendidikan, program ekonomi dan SDM, dan program  bidang  Sosial.  Dalam  proses  pelaporan  keuangannya  BAZNAS  Kota Makassar hanya membuat Laporan Perubahan Dana. Hal ini dipengaruhi oleh metode pencatatan yang digunakan yaitu  single entry sehingga sulit untuk menentukan pos- pos keuangan  yang dibutuhkan dalam pelaporan keuangan lainnya seperti neraca. BAZNAS Kota Makassar belum menggunakan sistem double entry dan belum menghasilkan lima laporan keuangan menurut PSAK 109. Dengan demikian, pencatatan yang dilakukan oleh BAZNAS Kota Makassar belum  sepenuhnya  sesuai dengan PSAK 109.Kata kunci: Zakat, Infaq/Sedekah, Akuntansi Zakat dan Infaq/Sedekah, PSAK 109
ANALYSIS DETERMINATS OF EARNINGS MANAGEMENT MANUFACTURING COMPANIES LISTED ON THE IDX Lince Bulutoding; Memen Suwandi; Puspita Hardianti Anwar; Nur Rahmah Sari; Nur An'nizar Kadir
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.v1i1.11804

Abstract

This study aims to examine the variables that are determinants of earnings management in manufacturing companies both direct effect and indirect effect on the IDX. The type of this study is a quantitative. The population of the study is manufacturing companies listed on the IDX in 2015-2017. The study used data obtained from Purposive sampling method of the company's financial statements accessed through www.idx.com (N=81). Data analysed by Structural Equation Modeling (SEM) using AMOS program. The study found that firm size directly had no significant effect on tax avoidance, sales growth directly had a significant effect on tax avoidance, tax avoidance directly had a significant effect on earnings management. Firm size directly had no effect on earnings management, sales growth directly had a significant effect on earnings management. Firm size does not affect earnings management through tax avoidance. While Sales growth has a significant effect on earnings management through tax avoidance. The implications of this study are: provide input for company practitioners to be more careful in conducting earnings management because they should not be considered as an effort to Tax avoidance by the relevant agencies. This study can help investors in analyzing financial statements in order to understand the practice of earnings management conducted by companies with the aim of tax avoidance that will have a long impact on the continuity of the company. This study provides information for agencies involved in determining policies in the capital market.
Equity Crowdfunding for SMEs: Sharia Compliance Challenge amid the Covid-19 Pandemic Nur Rahma Sari; Lince Bulutoding; Roby Aditya; Raodahtul Jannah
Jurnal Iqtisaduna Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i2.19037

Abstract

Equity Crowdfunding (ECF) diyakini sebagai salah satu alternatif akses yang terjangkau dan mudah bagi UKM untuk mendapatkan bantuan finansial terutama di tengah pandemi Covid-19. Penelitian ini bertujuan untuk menganalisis bagaimana perusahaan ECF di Indonesia, yaitu: Santara, Bizhare, dan CrowdDana membantu UKM selama pandemi Covid-19, dan menilai kepatuhan syariah perusahaan tersebut. Analisis tersebut diperlukan untuk mendukung rencana pemerintah dalam mendorong lahirnya ECF Syariah di Indonesia sebagai negara dengan penduduk muslim terbesar di dunia. Metode eksplorasi kualitatif dipilih untuk digunakan dalam penelitian ini. Data terdiri dari data primer yang dikumpulkan dengan melihat situs resmi dan media sosial masing-masing perusahaan, dan data sekunder dari regulasi, artikel, berita, video, dan preseden terkait ECF. Studi tersebut menemukan bahwa selain CrowdDana yang fokus pada investasi properti, baik Santara dan Bizhare terus berupaya membantu UKM mendapatkan bantuan finansial melalui pandemi Covid-19 dengan program mereka sendiri. Kepatuhan syariah yang dinilai harus bebas dari maysir, riba, gharar, tadlis, dan dharar serta memenuhi aspek kehalalan dari 'aqd, proyek, dana investor, bagi hasil, dan platform. Implikasi dari penelitian ini adalah mendorong pedoman dan regulasi yang layak dari otoritas (OJK dan MUI) untuk melengkapi kepatuhan syariah yang hampir dipenuhi oleh perusahaan ECF yang dianalisis dalam studi ini.
NIAT PERILAKU KEPATUHAN PAJAK MUSLIM WILAYAH SULSELBRATA DI TENGAH PANDEMIK COVID-19 Lince Bulutoding
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.32103

Abstract

Konsep TPB adalah merupakan sebuah teori yang mampu menjelaskan perilaku wajib pajak. TPB dapat disintesa dengan nilai-nilai islam. Tujuan penelitian ini yaitu untuk menguji niat perilaku kepatuhan wajib pajak muslim Sulselbrata di tengah pandemic covid 19 yang dihubungkan dengan akhlaq perilaku pajak, tax amnesty dan e-sistem pajak. Sampel penelitian ini sebanyak 515 responden, menggunakan purposive dan snow ball sampling. Data diolah menggunakan regresi berganda. Hasil penelitian membuktikan bahwa akhlaq perilaku pajak dan e-sistem pajak menjadi faktor yang menentukan niat, sementara tax amnesty bukan faktor penentu niat wajib pajak muslim Sulselbrata. Implikasi penelitian ini dari segi teori, memberikan sumbangan pemikiran untuk mengarah ke penciptaan teori baru yakni perilaku kepatuhan wajip pajak dalam konsep Islam. Segi praktisi memberikan informasi kepada pengambil kebijakan perpajakan dalam mendorong kepatuhan pajak dengan menggunakan pendekatan spiritual sesuai keyakinan wajib pajak. Kata Kunci : Akhlaq, Niat, Kepatuhan Pajak TPB concept is a theory that is able to explain the behavior of taxpayers. TPB can be synthesized with Islamic values. The purpose of this study is to examine the behavioral niyyah of Muslim taxpayers from Sulselbrata in the midst of Covid-19 pandemic, which is associated with tax behavior, tax amnesty and the e-tax system. The sample of this study were 515 respondents, used purposive and snow ball sampling. Data analiyzed with multiple regression. The results of the study prove that the akhlaq (morals) of tax behavior and e-tax system are the determining factors of niyyah, while tax amnesty is not a determining of the niyyah of Muslim taxpayers in Sulselbrata. The implication of this study on the terms of theory is to contribute ideas in creating a new theory, namely the behavior of taxpayer compliance in the Islamic concept. On the practitioner side, this study provides information to tax policy makers in encouraging tax compliance by using a spiritual approach according to the taxpayer's beliefs. Keyword: Akhlaq, niyyah, tax compliance.
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 Ambo Asse Ambo Asse Amin, Al- Aminuyati 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 Asrina Asrina Asrina Asrina Asse, Ambo binti Saban, Azizah Della Fadhilatunisa Devi Novianty Eka Arlinda Hafid Eka Suhartini Elfa Syariati, Namla Fadhilatunnisa, Della Fadhillatunisa, Della Fajar Rahmani Ashari Fajrin, Farid Fatmawati Fatmawati Ferawati - Harun Firman Firman Gustina Gustina Hasbiullah, Hasbiullah Helda Rostiani Herawati Herawati Heri Iswandi Husnul Khatimah Ibrahim, Marsina Ida Ariani Idha Fadhilah Sofyan Iffah, Nur Ippa Syahida Irawati, Nining Winda Irmawati Wahyuningsi Islailia Umar Iwang, Baso Jamal, Angriani Jannah, Raodahtul Jayawarsa, A.A. Ketut Jumiati Haerudin Kadir, Nur An'nizar Kamelia 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 Memen Suwandi Memi Pratiwi AM Mila Karmila Anwar 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 Fajrin Adnan Muhammad Fardan Ngoyo Muhammad Iqbal Muhammad Nurfaizy Hamdan Muhammad Sapril Sardi Juardi Muhlis, Syaiful Musdalifa Musdalifa Muslimah, Firanti Muslimin Kara Muslimin Kara Muslimin Kara Mustafa Umar Muzakkir - Nadhilah Amaliah Liwan Nadiah, Khaerun Namla Elfa Syariati Namla Elfa Syariati Ngoyo, Muhammad Fardan Nur An'nizar Kadir Nur Aulia Husnihita Muchtar Nur Azizah Nur Rahma Sari Nur Rahmah Sari Nuraenun Fitri Nurdalila Ashilah Ubaid Nurhaerani Nurhikma Nurhikma Nurul Pratiwi Parmitasari, Rika Dwi Ayu Permatasari, Wiwik Pualam, Andi Ruby Arsy Puspita H. Anwar Puspita Hardianti Anwar Puspita Hardianti Anwar Putra, Trisno Wardy Raden Ulandari Tamrin 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 Reza Pahlevi, Ashraf 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 Sahban, Azizah Saiful Muchlis Saiful Muchlis Saiful Muhlis Saifullah, Fu’ad Samsidar Samsidar Sandy, Khairum Nadila Sapinah, Sapinah Sapril Sardi Juardi Sari, Nur Rahma Sirajuddin Sirajuddin Sombolayuk, Wilhalminus Sri Hardianti Marsawal Sri Nurul Nabila St Salmah Sharon ST. Fatmawati Suhartono Suhartono Suhartono Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Sumarlin Sumarlin Supriadi Suwandi, Memen Syamsul Syamsul Syamsurianto, Syamsurianto Syariati, Namla Elfa Talaohu, Sanunggarah Vinno Petrus Manoppo Wahyuddin Wahyuddin Wiwi Anggeriani yariati, Namla Elfa Yunus, Ayu Ruqayyah Yusdin Yusdin Yusdin Yusdin Yusnianti Nabila Yunus Zainal, Ghaliah Jalwaa Insyrah Zulfahmi Alwi