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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
Religion Agriculture, Biological Sciences & Forestry 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 Public Health Social Sciences Other

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Kajian Akhlak Rasulullah dalam Meningkatkan Kinerja Entitas Bisnis pada CV. Sulawesi Herba Nusantara di Kabupaten Soppeng Abd. Muzakkir; Lince Bulutoding; Abdul Wahid Haddade
NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam Vol 8 No 2 (2022): NUKHBATUL ‘ULUM: Jurnal Bidang Kajian Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/nukhbah.v8i2.605

Abstract

This study aims to determine how the study of the morals of the prophet Muhammad. In improving the performance of Islamic business entities on CV. Sulawesi Herba Nusantara in Soppeng Regency. This type of research is qualitative using a theological-normative, phenomenological and Islamic economic approach. The results showed that CV. Sulawesi Herba Nusantara has four performances, namely; material performance, mental performance, spiritual performance, and fraternity performance. The morality of the Messenger of Allah. in improving company performance, namely: Shiddiq: constructing the value of admitting mistakes, being responsible, and committed, having an impact on material performance. Tabligh: constructing the value of discussing together, solving problems in a good way, and criticism and suggestions as a means of evaluation, has an impact on mental performance. Amanah: constructs the value of responsibility and trust, has an impact on mental performance. Fathanah: constructing spirituality through the value of a good attitude, being educated and performing prayers, has an impact on spiritual performance. Al-samahah: constructing the value of deliberation related to mental performance and Islamic philanthropic values ​​and creating jobs, having an impact on the performance of brotherhood. The implication of this research is to make business entities aware of the importance of applying the morals of the Prophet Muhammad in their operation.
MANIFESTASI SURAH AL-KAHFI PADA PRAKTIK AKUNTANSI MANAJEMEN PERKEBUNAN SYARIAH Lince Bulutoding; Sitti Salmah Sharon
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.12

Abstract

Abstrak – Manifestasi Surah Al-Kahfi pada Praktik Akuntansi Manajemen Perkebunan SyariahTujuan Utama – Penelitian ini berupaya mengeksplorasi pandangan petani terkait akuntansi manajemen perkebunan berbasis Surah Al-Kahfi.Metode – Penelitian ini menggunakan metode wawancara dan analisis metafora Surah Al-Kahfi ayat 39. Informan penelitian ini adalah konsultan, pemilik  dan pengelola perkebunan.Temuan Utama - Hasil penelitian menunjukkan bahwa lima poin dalam Surah Al-Kahfi ayat 39 dan pandangan pengelola perkebunan dapat digunakan sebagai dasar konsep akuntansi manajemen syariah. Konsep tersebut meliputi nilai ketauhidan, amanah, muhasabah, qanaah, dan keberkahan. Adapun pengelolaan akuntansi perkebunan berbasis syariah bersandar kepada tanggung jawab kepada Tuhan, alam semesta, dan manusia.Implikasi Teori dan Kebijakan – Temuan penelitian ini dapat menjadi rujukan dalam pengelolaan akuntansi perkebunan berbasis syariah. Selain itu, penelitian ini menyarankan negara-negara berkembang mempromosikan penelitian inovatif tentang pengelolaan perkebunan untuk memenuhi perkembangan ilmiah dan teknologi global.Kebaruan Penelitian – Penelitian ini menawarkan konsep  akuntansi manajemen perkebunan syariah berbasis Surah Al-Kahfi ayat 39. Abstract – The Surah Al-Kahf Manifestation in Sharia Plantation Management Accounting PracticeMain Purpose – This study seeks to explore the views of farmers regarding plantation management accounting based on Surah Al-Kahf.Method – This study uses interviews and symbolic analysis of Surah Al-Kahf verse 39. The informants are consultants, plantation owners, and managers.Main Findings - The study shows that the five points in Surah Al-Kahf verse 39 and the views of plantation managers can be used as the basis for the concept of sharia management accounting. The concept includes the values of monotheism, trust, “muhasabah”, “qanaah”, and blessing. The management of sharia-based plantation accounting relies on responsibility to God, the universe, and humans.Theory and Practical Implications – The findings of this study can become a reference in sharia-based plantation management accounting. In addition, this study suggests developing countries promote innovative research on plantation management to meet global scientific and technological developments.Novelty – This study offers the concept of Islamic plantation management accounting based on Surah Al-Kahf verse 39.
Pengaruh Love of Money dan Ketidakpercayaan Kepada Fiskus Terhadap Tax Evasion dengan Iman Islam Sebagai Variabel Moderasi Kumalasari; Lince Bulutoding; Della Fadhilatunisa
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 4 No. 2 (2023): Edisi Maret
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/aaos.v4i2.503

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh love of money dan ketidakpercayaan kepada fiskus terhadap tax evasion dengan iman islam sebagai variabel moderasi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Kanwil DJP Sulselbartra . Teknik pengambilan sampel menggunakan purposive sampling. Metode pengumpulan data yang digunakan adalah metode kuesioner. Hasil penelitian menunjukkan bahwa tidak semua wajib pajak yang memiliki karakter love of money melakukan tindakan tax evasion serta wajib pajak telah mempercayai fiskus dan menganggap bahwa fiskus telah professional dan memiliki wawasan dalam menjalankan tugasnya sehingga wajib pajak tidak akan melakukan tax evasion. Selain itu hasil penelitian juga menunjukkan bahwa iman islam bersifat quasi moderasi dan berpotensi memoderasi pengaruh love of money terhadap tax evasion dan iman islam bersifat predictor dan tidak memoderasi ketidakpercayaan kepada fiskus terhadap tax evasion.
PENGARUH CSR DAN EFEK KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI Andi Nabila Meutia Rafika; Lince Bulutoding; Namla Elfa Syariati
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.30915

Abstract

Abstrac, Tax avoidance is legal in the eyes of the law, but it is unethical behavior when viewed from an ethical perspective. Companies that do tax avoidance are considered socially irresponsible. Disclosure of Corporate Social Responsibility (CSR) in Indonesia is disclosed in sustainability reporting as an additional report in addition to the company's annual financial statements as required by the government. This study uses a causal comparative research approach. The object of the study was the financial statements of 60 companies listed in the Jakarta Islamic Index (JII) for the 2015-2019 period. Corporate Social Responsibility (CSR) has a negative and significant effect on Tax avoidance. The size of the Company has a positive and significant effect on tax avoidance. Multinational Company has a positive and significant effect on tax avoidance. The Company's Financial Performance does not moderate the relationship between Corporate Social Responsibility (CSR) and tax avoidance. The Company's Financial Performance does not moderate the effect of the Company Size on tax avoidance. The Company's Financial Performance moderates the relationship between the company's multinational variable and the Tax avoidance variable. Abstrak, Tax avoidance atau penghindaran pajak merupakan hal yang legal di mata hukum, namun merupakan perilaku yang tidak etis jika dilihat dari perspektif etika. Perusahaan yang melakukan tax avoidance dianggap tidak bertanggung jawab secara sosial. Pengungkapan Corporate Social Responsibility (CSR) di Indonesia diungkapkan dalam sustainability reporting sebagai laporan tambahan selain laporan keuangan tahunan perusahaan sesuai yang disyaratkan pemerintah. Penelitian ini menggunakan pendekatan kausal komparatif (causal comparative research). Objek penelitian adalah laporan keuangan 60 perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) periode 2015-2019. Corporate Social Responsibility (CSR) berpengaruh negatif dan signifikan terhadap Tax avoidance. Ukuran Perusahaan berpengaruh secara positif dan signifikan terhadap tax avoidance. Multinational Company berpengaruh positif dan signifikan terhadap tax avoidance. Kinerja Keuangan Perusahaan tidak memoderasi hubungan antara Corporate Social Responsibility (CSR) dengan tax avoidance. Kinerja Keuangan Perusahaan tidak memoderasi pengaruh Ukuran Perusahaan terhadap tax avoidance. Kinerja Keuangan Perusahaan memoderasi hubungan antara variabel multinational company dengan variabel Tax avoidance.
SISTEM INFORMASI AKUNTANSI BERBASIS MAJA LABO DAHU DALAM UPAYA MENCEGAH TERJADINYA FRAUD Marhamatussanyyah Marhamatussanyyah; Lince Bulutoding; Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34581

Abstract

This study aims to determine how important it is to implement an accounting information system that is supported by the maja labo dahu concept in a company to prevent fraud. This research was conducted at the Regional Asset Financial Management Agency (BPKAD) office in the city of Bima. The object of research taken by the researcher is an accountant employee who works at the BPKAD office in the city of Bima. This type of research is a qualitative research using a Phenomenological research approach. The type of data used in this study is subject data in the form of information obtained from interviews with respondents. The results of this study indicate that the application of an accounting information system in the planning and implementation process has been said to be effective, by balancing the values ​​of the maja labo dahu (shame and fear) concept which contains the value to always be ashamed and afraid of violating the laws of norms and religion so that by The value of this philosophy can be said to be able to prevent someone from committing fraud.
FINANCIAL MANAGEMENT ACCOUNTABILITY IN THE PERSPECTIVE OF SHARI’AH ENTERPRISE THEORY Nadhilah Amaliah Liwan; Memen Suwandi; Lince Bulutoding
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.167

Abstract

Shari'ah Enterprise Theory (SET) is a theory that explains accountability not only to stakeholders but to wider stakeholders, namely God, humans, and nature. The purpose of this study is to examine financial management accountability in the perspective of Shari`ah Enterprise Theory at the Ministry of Religion of East Luwu Regency. This study uses a phenomenological approach with qualitative methods that rely on data in the form of text and images to understand meaning. The results of the study show that the financial management of the Ministry of Religion of the East Luwu Regency in managing its finances has fulfilled the principles of accountability and good governance which can be seen from the planning process to reporting and accountability carried out based on the provisions and regulations in force. In addition, the Ministry of Religion of East Luwu Regency has instilled spiritual values in managing state finances by being aware of accountability to Allah, humans and nature in accordance with the principles of the shari`ah enterprise theory.
KEPATUHAN WAJIB PAJAK PPH 21 DALAM PERSPEKTIF MAQASHID SYARIAH Koemar, Fadillah Zaskia; Kara, Muslimin; Bulutoding, Lince
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.40580

Abstract

Abstract, This study aims to determine the level of compliance of Muslim taxpayers registered at the South Makassar KPP and to determine the compliance of Muslim taxpayers in the maqashid sharia perspective. The paradigm used in this study is a type of qualitative research with an interpretive approach. The results showed that the level of compliance of Muslim taxpayers at KPP Pratama South Makassar was well achieved. This is based on three main things, namely an understanding of the urgency of taxes, an understanding of tax rules and policies, and the deposit/payment of taxes themselves. In addition, in the maqashid sharia perspective, the compliance of Muslim taxpayers at the South Makassar KPP Pratama has fulfilled the five principles, namely safeguarding property (hifdz al-mal), guarding reason (hifdz al-'aql), guarding soul (hifdz an-naas), safeguarding descendants (hifdz an-nasb), in which these four things then lead to maintaining religion (hifdz ad-din). Abstrak, Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan Wajib Pajak Muslim yang terdaftar di KPP Makassar Selatan dan Mengetahui kepatuhan Wajib Pajak Muslim dalam perspektif maqashid syariah. Paradigma yang digunakan dalam penelitian ini yaitu jenis penilitian kualitatif dengan pendekatan interpretif. Hasil penelitian menunjukkan tingkat kepatuhan Wajib Pajak muslim di KPP Pratama Makassar Selatan tercapai dengan baik. Hal ini didasarkan kepada tiga hal utama yaitu pemahaman terkait urgensi pajak, pemahaman terkait aturan dan kebijakan pajak, serta penyetoran/pembayaran pajak itu sendiri. Selain itu Dalam perspektif maqashid syariah, kepatuhan Wajib Pajak Muslim di KPP Pratama Makassar Selatan telah memenuhi kelima prinsip yakni menjaga harta (hifdz al-mal), menjaga akal (hifdz al-„aql), menjaga jiwa (hifdz an-naas), menjaga keturunan (hifdz an-nasb), yang di mana keempat hal tersebut kemudian bermuara kepada menjaga agama (hifdz ad-diin).
PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SETELAH PANDEMI COVID-19 Riyadi, Adhe Bagus; Bulutoding, Lince; Syariati, Namla Elfa
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47063

Abstract

Abstract, This research aims to analyze the comparison of the financial performance of the North Kolaka Regency Regional Government before and after the COVID-19 pandemic. The data used in this research is secondary data obtained from the annual financial reports of the North Kolaka Regency Regional Government for the 2018-2019 and 2021-2022 periods. The data analysis method used is the Paired Sample T-Test hypothesis test to compare the averages of financial variables before and after the COVID-19 pandemic. The research results show that overall there is no significant difference in the financial performance of the North Kolaka Regency Regional Government before and after the COVID-19 pandemic, with a significance value (sig) greater than 0.05. However, there were fluctuations in several financial performance variables between the periods before and after the COVID-19 pandemic. The variables observed include the degree of fiscal decentralization, regional financial dependence, regional financial independence, operating and capital expenditure, efficiency, effectiveness and regional financial growth. Keywords: Degree of fiscal decentralization, regional financial performance, Covid-19 pandemic, regional financial growth, North Kolaka
PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Ibrahim, Marsina; Bulutoding, Lince; Fadhillatunisa, Della
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47978

Abstract

Abstract: This research aims to determine the effect of profitability, leverage and capital intensity on tax aggressiveness moderated by the audit committee. The population in this research is basic chemical industry companies in the chemical sub sector listed on the Indonesia Stock Exchange in 2018-2022 using a purposive sampling technique. The data used in this research is secondary data accessed via www.idx.co.id. The data obtained in the research was 40 from 8 companies that met the criteria. The results of the regression analysis show that profitability and capital intensity have a negative and significant effect on tax aggressiveness. Meanwhile, leverage has no effect on tax aggressiveness. The audit committee moderating variable is able to moderate the relationship between profitability and capital intensity on tax aggressiveness, but the audit committee moderating variable has not been able to moderate the relationship between leverage and tax aggressiveness.
AKUNTABILITAS, TRANSPARANSI, DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN ETIKA SEBAGAI VARIABEL MODERASI Kamelia; Lince Bulutoding; Sapril Sardi Juardi
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.48248

Abstract

Abstract, This study aims to examine the effect of accountability, transparency and the application of accounting standards on the quality of financial statements. In addition, this study also examines whether ethics can moderate the relationship between accountability, transparency, and the application of accounting standards to the quality of financial statements. This research is quantitative research with a descriptive approach. The population in this study were employees who worked in the Enrekang Regency Regional Work Unit with purposive sampling technique. The results of multiple linear analysis show that accountability and the application of accounting standards have a positive and significant effect on the quality of financial statements. While transparency has a negative effect on the quality of financial statements on the quality of financial statements. The moderating variable, namely ethics, is able to moderate accountability on the quality of financial statements while ethics are not able to moderate transparency and the application of accounting standards to the quality of financial statements. The implication of this research is that in an effort to improve the quality of financial statements, organizations must pay special attention to the level of accountability and the application of accounting standards. Keywords: Accountability, transparency, the application of accounting standards, ethics, and the quality of financial statements
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