Article Per Year (5 Year)
p-Index From 2021 - 2026
10.25
P-Index
This Author published in this journals
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 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 Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah 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 Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 109 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 109 Documents
Search

 6   7   8   9   10 
Kajian Tax Amnesty Dalam Bingkai Maqashid Syariah Untuk Meningkatkan Penerimaan Pajak Andriani, Reski; Bulutoding, Lince; Fadhilatunisa, Della
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.55189

Abstract

The purpose of this study is to determine the extent to which the implementation of tax amnesty at KPP Pratama Makassar Selatan is running well, especially related to the realization of tax revenue and the level of taxpayer compliance in submitting Annual Tax Returns, which will be studied within the framework of maqashid sharia. This study uses a case study methodology and is classified as qualitative research. Based on the results of the study, the state tax industry has felt the benefits of the implementation of the tax amnesty policy. Tax revenues have increased quite significantly compared to before the tax amnesty policy was implemented. In addition, taxpayer compliance has increased as an impact of the tax amnesty program, especially in terms of submitting annual tax returns. According to Maqashid Sharia, the tax amnesty policy is in accordance with and in accordance with the concept of Islamic protection, which states that higher tax revenues indicate protection of property (hifdz al-mal) and descendants (hifdz an-nasb), while higher taxpayer compliance in submitting annual tax returns indicates protection of life (hifdz an-nafs) and protection of reason (hifdz al-aql).
Analisis Strategi Bank Syariah Dalam Meningkatkan Market Share Ditengah Eksistensi Bank Konvensional Pada Era Digital Rukmanasari, Ita; Kurniadi, Kurniadi; Mu'min, Muh. Dian Nur Alim; Bulutoding, Lince; Muhlis, Syaiful
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 02 (2024): JESPB Edisi Oktober 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i02.1658

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana strategi yang dilakukan oleh bank syariah dalam meningkatkan market share ditengah eksistensi bank konvensional pada era digital saat ini. Penelitian dilakukan dengan mengkaji literatur terdahulu yang berisi tentang teori-teori yang relevan terhadap masalah–masalah penelitian. Adapun hasil penelitian menunjukkan bahwa ada beberapa strategi-strategi yang digunakan oleh Bank syariah yakni penerepan pelayanan prima dalam hal ini bank harus terus meningkatkan kepatuahn operasional bank terhadap prinsip syariah. Selanjutnya strategi penetrasi pasar (market penetration), yaitu sebuah strategi yang mengupayakan peningkatan penjualan dengan cara memperbaiki dan memodifikasi produk atau jasa yang ada saat ini, dan strategi pemasaran dan layanan digital karena dengan digital marketing, nasabah mampu menjangkau dan memperoleh seluruh informasi mengenai produk yang di tawarkan di mana pun dan kapan pun. Sehingga digital marketing mampu meningkatkan jumlah konsumen dan loyalitas nasabah begitupun dengan layanan digital dapat memudahkan nasabah dalam melakukan transaksi keuangan Dimana saja da kapan saja. Hal ini yang digunakan oleh bank syariah dalam menarik nasabah agar lebih eksis di era digital saat ini yang akan berdampak pada market share bank syariah itu sendiri.
System Implementation and Governance in Sharia Financial Institutions Samsidar, Samsidar; Arviana, Pipi; Bulutoding, Lince; Muhlis, Syaiful
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

Islamic finance institutions (IFIs) are bound by principles that extend beyond profit-making; they must ensure accountability to Allah SWT in their operations. These institutions are required to adhere strictly to Sharia standards, which guide their governance and systems. This study aims to examine the implementation of systems and governance in IFIs in Indonesia. A descriptive qualitative approach, utilizing library research, was employed to explore this subject. The findings reveal that the primary goal of the Islamic financial system is to redistribute wealth, facilitating the transfer of funds from savers to borrowers in need, thereby promoting economic growth and enhancing social welfare. Shariah governance (SG) is a unique framework that ensures compliance with Islamic laws, akin to the historical concept of hisbah. Effective governance is essential for the success of Islamic finance institutions, ensuring that they operate in accordance with Sharia principles. This study underscores the significance of SG in regulating these institutions, highlighting the role of the Sharia Supervisory Board (SSB) in maintaining Sharia compliance. Furthermore, regulatory frameworks in Indonesia, including laws and guidelines from the National Shariah Board (DSN), ensure that IFIs adhere to these standards, thereby reinforcing their commitment to Islamic ethics and promoting trust within the community
Ijarah Muntahia Bittamlik: Comprehensive Analysis and Implementation in Sharia Financial Business in Indonesia Azizah, Nur; Wahyuddin, Wahyuddin; Bulutoding, Lince
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

Ijarah Muntahia Bittamlik (IMBT) is a Sharia-based financial instrument that merges the concept of leasing (ijarah) with a transfer of ownership, offering an innovative solution for long-term asset financing. This study aims to comprehensively analyze IMBT, comparing it with conventional leasing (ijarah) and evaluating its application in Indonesia's Islamic financial sector. A qualitative method with a descriptive-analytical approach was employed, drawing on literature reviews and industry data. The findings show that IMBT offers greater flexibility compared to conventional ijarah, especially in asset ownership transfer. In Indonesia, various Islamic financial institutions have implemented IMBT, but its growth faces challenges such as regulatory limitations, standardization of contracts, and low public awareness. The study emphasizes the need for enhanced regulation and greater efforts in public education to facilitate wider adoption. It also highlights the significant role of IMBT in addressing the increasing demand for Sharia-compliant asset financing, such as property and vehicle purchases. By providing practical recommendations, this study contributes to the development of IMBT literature and supports stakeholders in the Islamic financial industry to better utilize this financial product. IMBT's potential for growth in Indonesia is significant, especially in light of the expanding Islamic finance sector and increasing demand for asset financing solutions that align with Sharia principles.
Implementasi Akad Mudharabah dalam Perbankan Syariah Rizal Ancu; Asriani Asriani; Lince Bulutoding
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 1 (2025): Maret : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i1.6104

Abstract

Mudharabah contract is a key instrument in Islamic banking based on profit-sharing principles and free from interest (riba). This study analyzes the implementation of mudharabah, its supporting and inhibiting factors, and its impact on the development of Islamic banking. The findings reveal challenges such as limited human resources and low financial literacy in Islamic finance, yet mudharabah promotes financial inclusion, product diversification, as well as improvement of competence and customer trust. Enhancing education and human resource development is essential for the successful application of mudharabah to strengthen the Islamic economy.
Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak: The Effect of Love Of Money and Self Assessment System on Tax Evasion: The Moderating Role of Morals Nurdalila Ashilah Ubaid; Bulutoding, Lince; Fadhilatunisa, Della
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

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.
PENERAPAN AKAD IJARAH DALAM LEMBAGA KEUANGAN SYARIAH: STUDI KASUS PADA BANK SYARIAH DI INDONESIA Rahmaniar; Rahmah Rafifah Abu; Lince Bulutoding; Saiful Muchlis
El-Iqthisadi Vol 7 No 1 (2025): Juni
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/el-iqthisady.v7i1.58467

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis penerapan akad ijarah dalam lembaga keuangan syariah, khususnya pada bank syariah di Indonesia. Akad ijarah merupakan bentuk transaksi sewa-menyewa yang telah disesuaikan dengan prinsip-prinsip syariah. Dalam praktiknya, akad ijarah digunakan pada berbagai produk pembiayaan seperti ijarah muntahiya bittamlik. Penelitian ini menggunakan metode studi kepustakaan dengan mengkaji literatur yang relevan. Hasil kajian menunjukkan bahwa akad ijarah memberikan solusi pembiayaan yang adil dan bebas riba, meskipun dalam implementasinya masih terdapat tantangan seperti pemahaman nasabah yang rendah dan manajemen aset oleh bank. Oleh karena itu, diperlukan peningkatan literasi dan regulasi yang mendukung optimalisasi akad ini dalam sistem perbankan syariah. Kata Kunci: Ijarah, Bank Syariah, Pembiayaan Syariah, Perbankan Islam, Akad Abstract This study aims to analyze the implementation of the ijarah contract in Islamic financial institutions, particularly Islamic banks in Indonesia. Ijarah is a lease-based contract adapted to comply with sharia principles. In practice, it is applied in various financing products, such as ijarah muntahiya bittamlik. This research employs a library research method by reviewing relevant literature. The findings indicate that the ijarah contract offers fair, interest-free financing solutions. However, its implementation still faces challenges, including limited customer understanding and asset management issues by banks. Therefore, improved public literacy and supportive regulations are necessary to optimize the use of ijarah in the Islamic banking system. Keywords: Ijarah, Islamic Bank, Sharia Financing, Islamic Banking, Contract
PINJAMAN ONLINE ILEGAL DAN DAMPAKNYA TERHADAP KEHIDUPAN SOSIAL EKONOMI MASYARAKAT Fatmawati; Heri Iswandi; Lince Bulutoding; Abdul Wahab
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 2 (2025): Januari
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.vi.54830

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisi pinjaman online illegal dan dampaknya terhadap kehidupan sosial dan ekonomi Masyarakat. Penelitian ini merupakan penelitian kualitatif. Data dalam penelitian ini merupakan data sekunder yang diperoleh dengan menelaah beberapa sumber seperti artikel dalam jurnal, buku maupun sumber relevan lainnya. Hasil penelitian menunjukkan bahwa pinjaman online illegal seringkali berakhir pada gagal bayar oleh konsumen. Gagal bayar tersebut sebagai imbas dari tingginya suku bunga yang ada dalam pinjol illegal. Berawal dari gagal bayar inilah kemudian memicu dampak negative pada konsumen. Gagal bayar dalam pinjol illegal berdampak pada kehidupan sosial dan ekonomi Masyarakat. Dampak sosial yang ditimbulkan oleh gagal bayar dalam pinjaman online illegal antara lain adanya gangguan psikologis seperti stress, cemas bahkan sampai pada tingkat depresi. Selanjutnya yaitu tidak harmonisnya hubungan sosial korban, karena pinjaman online illegal seringkali menyebarkan data pribadi korban kepada teman, kerabat ataupun rekan kerja yang akan merusaka reputasinya. Dampak sosial lainnya yaitu terkait stigma sosial, yakni korban sering dipandang negatif oleh Masyarakat karena dianggap tidak mampu mengelola keuangannya. Dampak ekonomi dari pinjaman online illegal antara lain beban keuangan yang semakin berat karena adanya bunga tinggi yang semakin menjerat dari pinjaman yang diperoleh, produktifitas menurun, peningkatan kemiskinan. Kata Kunci: fintech p2p lending, pinjaman online, illegal, ekonomi, kehidupan sosial ABSTRACT This research aims to analyze illegal online loans and their impact on the social and economic life of the community. This research is qualitative research. The data in this research is secondary data obtained by reviewing several sources such as articles in journals, books and other relevant sources. Research results show that illegal online loans often end in consumer failure to pay. This failure to pay is the result of the high interest rates in illegal loans. Starting from failure to pay, this then triggers a negative impact on consumers. Failure to pay in illegal loans has an impact on the social and economic life of the community. The social impacts caused by failure to pay illegal online loans include psychological disorders such as stress, anxiety and even depression. Next is the lack of harmony in the victim's social relations, because illegal online loans often share the victim's personal data with friends, relatives or co-workers which will damage their reputation. Another social impact is related to social stigma, namely that victims are often viewed negatively by society because they are deemed unable to manage their finances. The economic impacts of illegal online loans include increasingly heavy financial burdens due to high interest which increasingly ensnares the loans obtained, decreased productivity, increased poverty. Keywords: fintech p2p lending, online loans, illegal, economy, social life
UPAYA PENGEMBANGAN SEKTOR UMKM DENGAN PEMANFAATAN MODEL LAYANAN FINTECH SYARIAH AMMANA.ID Memi Pratiwi AM; Moh Alifuddin; Lince Bulutoding; Abdul Wahab
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 4 (2025): Juli
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v6i4.54927

Abstract

Abstrak Penelitian ini  Membahas sejauh mana penerapan  financial teknologi yang berupaya memberikan inovasi teknologi keuangan dan berbagai pelayanan yang tuntunya memberikan kemudahan. Pemberian akses kemudahan pada layanan fintech menjadi salah satu alasan utama pelaku UMKM mengembangkan usahanya, terutama dalam aspek pendanaan dan pembiayaan. Penelitian ini bertujuan untuk menganalisis model layanan fintech syariah Ammana.id dalam mendukung pengembangan UMKM di Indonesia. Dalam konteks ini, peran pemerintah, khususnya Otoritas Jasa Keuangan (OJK), sangat penting sebagai regulator jasa keuangan yang beroperasi di Indonesia. Regulasi mengenai fintech diatur dalam Peraturan OJK (PJOK) Nomor 77 Tahun 2016, yang mengatur layanan pinjam-meminjam berbasis teknologi informasi atau yang dikenal sebagai fintech lending.UMKM merupakan salah satu kelompok utama pengguna fintech melalui layanan Peer-to-Peer (P2P) Lending. Model layanan fintech syariah berbasis P2P Lending yang ditawarkan oleh Ammana telah memberikan banyak manfaat bagi pelaku usaha mikro dan kecil. Ammana, sebagai perusahaan fintech syariah, menyediakan pendanaan dan pembiayaan kepada pelaku UMKM melalui kemitraan dengan lembaga syariah. Dengan menerapkan sistem bagi hasil, Ammana berhasil mencatat Tingkat Keberhasilan Bayar (TKB) sebesar 94,81%. Angka ini mencerminkan tingginya tingkat keberhasilan dalam penyelenggaraan layanan pembiayaan berbasis teknologi informasi.Hingga saat ini, Ammana telah menyalurkan pendanaan berbasis syariah kepada 2.285 pelaku usaha mikro dan kecil, didukung oleh 1.445 pemberi dana, dengan total dana tersalurkan sebesar Rp23 miliar melalui model layanan P2P Lending. Kepuasan terhadap kinerja Ammana terbukti dengan peningkatan jumlah pengguna yang signifikan. Kata Kunci: Fintech , fintech syariah, UMKM, Ammana   Abstract This research discusses the extent of the application of financial technology that seeks to provide financial technology innovation and various services that demand convenience. Providing easy access to fintech services is one of the main reasons MSME players develop their businesses, especially in the aspects of funding and financing. This study aims to analyze the Ammana.id sharia fintech service model in supporting the development of MSMEs in Indonesia. In this context, the role of the government, especially the Financial Services Authority (OJK), is very important as a regulator of financial services operating in Indonesia. Regulation on fintech is regulated in OJK Regulation (PJOK) No. 77/2016, which regulates information technology-based lending and borrowing services, known as fintech lending. MSMEs are one of the main groups of fintech users through Peer-to-Peer (P2P) Lending services. The P2P Lending-based sharia fintech service model offered by Ammana has provided many benefits for micro and small businesses. Ammana, as a sharia fintech company, provides funding and financing to MSME players through partnerships with sharia institutions. By implementing a profit-sharing system, Ammana managed to record a Pay Success Rate (TKB) of 94.81%. This figure reflects the high level of success in the implementation of information technology-based financing services. Keywords: Digitalization, Environment, Green Waqf, Smart Waqf, Technology.
Instrumen Keuangan Syariah Murabahah, Bai Istijrar dan Bai Ul-Wafa Helda Rostiani; Aditya Aditya; Lince Bulutoding
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.5955

Abstract

This article examines murabahah as the most dominant financing instrument in Indonesian Islamic banking. The basic concept, legal basis, and various practices of murabahah that have developed are described through library research on classical fiqh works, DSN-MUI fatwas, and Bank Indonesia regulations. The results show that murabahah requires bank ownership of goods, fixed margins, price transparency, and a prohibition on recognizing late fees as income. Three models can be applied in the field: direct purchase by the bank, bank payment by direct delivery of goods to the customer, and the most common wakalah model. However, this model is shariah risky if the contract is made before the goods are legally owned by the bank. This article highlights the need for standardization of procedures to be consistent with muamalah fiqh while meeting contemporary regulatory requirements, and recommends further research on the harmonization of murabahah accounting between AAOIFI and IFRS. The dominance of murabahah covers around 60% of the financing portfolio.
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 Asrina Asrina Asrina Asrina Asse, Ambo Atma Amir, A. M. Nur binti Saban, Azizah 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 Hasbiullah, Hasbiullah Helda Rostiani Herawati Herawati Heri Iswandi Husnul Khatimah Ibrahim, Marsina Ida Ariani Idha Fadhilah Sofyan Iffah, Nur Ihwan Wahid Minu Ippa Syahida Irawati, Nining Winda Irmawati Wahyuningsi Islailia Umar Isman, Ainul Fatha Ismawati Ismawati 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 Mazzei, Micaela 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 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 Nurhaerani Nurhikma Nurhikma Nurjannah Nurjannah Nurul Pratiwi Nurwijayanti 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 Rahman Bato, Aulia 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 Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Saiful Muhlis Saifullah, Fu’ad Samsidar Samsidar Sandy, Khairum Nadila Sapinah, Sapinah Sapril Sardi Juardi Sari, Nur Rahma 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 Sumarlin Sumarlin Sumarlin Sumarlin Sumarlin Supriadi Suwandi, Memen Syamsul Syamsul Syamsurianto, Syamsurianto Syariati, Namla Elfa Talaohu, Sanunggarah Vinno Petrus Manoppo Wahyuddin Wahyuddin Wiwi Anggeriani Yanti, Sri Devi yariati, Namla Elfa Yunus, Ayu Ruqayyah Yusdin Yusdin Yusdin Yusdin Yusnianti Nabila Yunus Zainal, Ghaliah Jalwaa Insyrah Zulfahmi Alwi