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Journal : Islamic Financial And Accounting Review

Application Of Statement Of Financial Accounting Standards (Psak) No. 109 To The National Amil Zakat Agency (Baznas) Of Sidenreng Rappang Regency Ismayanti; Hamid, Abdul; Husain, Saddan
Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i1.3201

Abstract

The Indonesian Accounting Association (IAI) establishes a Statement of Financial Accounting Standards is one of the obligations that must be applied by sharia entities, especially in PSAK No.109 concerning zakat accounting to become an Organizational guideline Zakat managers in the presentation of financial statements. The development of zakat management organizations must pay attention to the provisions of PSAK No.109 in presenting financial statements. This study aims to determine the application of Statement of Financial Accounting Standards No.109 concerning zakat accounting, both in terms of recognition, measurement, presentation, and disclosure at the National Amil Zakat Agency (BAZNAS) Kab. Sidrap. This research uses qualitative proximity to the type of field research (Field Research) or phenomenology. The data analysis techniques used are data reduction (data reduction) data presentation (data display) conclusion drawing (verification). The results of this study show that: (1) recognition and measurement of the amyl zakat body of the district. Sidrap has complied with PSAK No.109. This is based on the recognition of amyl in the event of receipt of ZIS, the determination of the fair value if the muzakki disburses non-cash, the amylpart pem determines the amount or percentage of the mustahiq share. Measurements are not carried out due to the absence of non-cash assets that have been damaged, caused by amyl or vice versa. The accounting treatment has been implemented but in the recording there are still some conditions that have not been fully applied. (2) Presentation and disclosure of BAZNAS Kab. Sidrap has complied with PSAK No.109. Financial statements that have been presented amyl based on PSAK No.109. The report on changes in managed assets is not reviewedn because there are no assets managed by BAZNAS Kab. Sidrap. Amil revealed the existence of nonhalal funds, revenue and distribution policies, reasons, and the performance of amyl for one period.
Mudharabah Financing Accounting Information System At Bank Muamalat Parepare Sub-Branch Office Nilam, Adinda; Hamid, Abdul; Ayu Frihatni, Andi
Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i1.3400

Abstract

The purpose of this study is to find out the mudharabah financing accounting information system at PT. Bank Muamalat KCP Parepare, knowing the output generated from the mudharabah financing accounting information system at PT. Bank Muamalat KCP Parepare, and knows the application of sharia accounting principles in mudharabah financing to PT. Bank Muamalat KCP Parepare. The type of research used in this study is descriptive qualitative research. The results showed that 1) the mudharabah financing accounting information system at PT. Bank Muamalat KCP Parepare is relatively good, because the process of financing transactions up to the repayment process has been carried out with a computer with various types of software that supports the system and reduces the risk of obstacles in the transaction process to its reporting. 2) shows that the internal control of mudharabah financing still has shortcomings in improving and updating the software for the use of information systems used in the financing process, because employees do not understand about it. 3) shows that the mudharabah financing accounting information system at PT. Bank Muamalat KCP Parepare has been applied based on sharia accounting principles, namely the principles of accountability, justice, and truth. These three principles have been applied in the financing process. Keywords: KSPPS Bakti Huria Syariah K.C Parepare, PSAK 101
THE EFFECT OF FINANCIAL LEVERAGE ON PROFITABILITY SHARIA LIFE INSURANCE COMPANY Wahyuni; Hamid, Abdul; Rismala
Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i1.5445

Abstract

The purpose of this study is to determine the effect of Financial Leverage on the Profitability of Jasa Mitra Abadi Tbk Sharia Life Insurance Company on the Indonesia Stock Exchange. This study uses Debt to Asset Ratio and Debt to Equity Ratio as indicators in measuring Financial Leverage and Return On Equity indicators in measuring Profitability. This research method is a quantitative associative approach by sampling financial statements in 2018-2021 using documentation techniques in the form of secondary data and data tested using partial tests (t), Chi square tests, determination coefficient tests and nonparametric Correlation tests to test hypotheses. The results obtained in this study in testing the analysis of normally distributed data requirements with a value of 0.136 can be said to be normally distributed. Based on the results of correlation and nonparametric correlation tests , it can be concluded that there is no significant relationship between the Financial Leverage variables consisting of Debt to Asset Ratio and Debt to Equity Ratio to profitability consisting of Return On Equity. Based on the results of the partial test (t), the coefficient of determination of R 2 Obtained an R square value of 0.010 or 10% with a significant value of DAR from the persial test of 0.993 > 0.05 and a DER of 0.983 > 0.05%, it can be concluded that Ho is accepted and Ha is rejected which means that there is no relationship between Financial Leverage to Profitability. Therefore, it can be concluded that variable X does not have a significant effect on variable Y. While the Chi Square result obtained a significant value of 0.238 > 0.05, it can be concluded that there is no influence between the Financial Leverage variable on profitability.
LOCAL WISDOM OF SIRI' NA PACCE ON ETHICAL PRACTICES OF THE ACCOUNTING PROFESSION AT THE NURUDDIN TEMAPPA MOSQUE KEC. SUPPA Fania, Fira; Hamid, Abdul; Rismala
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10654

Abstract

The Siri' Na Pacce culture related to accounting is called Cultural Accounting. Siri' Na Pacce is a form of self-esteem and a high sense of shame. This is used as unity or solidarity among the Bugis, Makassar, Mandar and Toraja ethnic communities and as a guideline in daily life and good behavior for individuals and their environment. The aims of this research are:to find out the cultural values ​​of Siri' Na Pacce among the administrators of the Nuruddin Temappa Mosque and ethical accounting practices in financial management carried out by the financial administrators of the Nuruddin Temappa Mosque. This research includes descriptive qualitative research using a phonomenological approach in collecting data using observation, documentation and interviews. The interview method is used to strengthen and deepen the study of the object under study. The focus of this research is on the Siri' Na Pacce culture and financial reporting of the Nuruddin Temappa Mosque, Suppa District, based on sharia accounting principles. Research results show that (1) The Siri' Na Pacce culture of the Temappa people dominates under the name Siri Na Pacce, or what they often call Akkasirikennga, and the Siri' Na Pacce culture which is associated with three valuesculture, namely; first, Ethical Values ​​where a person is taught to maintain self-respect and dignity as a native Bugis. Secondly, Aesthetic Value, a person's feeling of love for himself and not making mistakes that could make him humiliated or lowering his self-esteem, and thirdly, this Moral Value, if someone lowers their self-esteem they will not remain silent because it is called Siri' Na Pacce that they must defend their honor and dignity. (2) Accounting Ethics Practices are divided into 3 things, namely; Transparency, Honesty and Justice where the Takmir of the Temappa Mosque, in reporting the mosque's finances, carries out transparency (openness) by announcing the amount of the mosque's balance every time there is income and expenditure to the public so that there is no dishonesty in recording financial reports. The Temappa people always prioritize justice because to the highest degree a person can be, if they have made a fatal mistake, they will receive the treatment they should receive.
SPRINGATE SCORE ANALYSIS IN PREDICTING FINANCIAL DISTRESS IN ISLAMIC BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Bulan, Sri; Rismala; Hamid, Abdul
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14964

Abstract

Springate score analysis is an analysis that can help companies to anticipate the possibility of a company going bankrupt caused by a company's financial problems. This study aims to find out and analyze the potential for financial distress in Islamic banking companies listed on the Indoensai Stock Exchange (IDX) for the 2019-2023 period using a springate score. The data source used in this study comes from financial statements in the form of the company's balance sheet and profit and loss obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The type of research used is descriptive research with a quantitative approach. This study uses a data analysis technique in the form of a springate score calculation which combines four financial ratios, namely working capital to total assets, earning before interest and taxed to total assets, earning before tax to current liabilities and sales to total assets. The assessment category of companies that are in the healthy zone (non-financial distress > 1.062), vulnerable zone (grey zone > 0.862 S < 1.062) and experiencing bankruptcy risk (financial distress < 0.862). The results of the research obtained are that Bank Tabungan Pensiunan Nasional Syariah Tbk is in a healthy condition or non-financial distress from 2019-2023. PT. Bank Aladin Syariah Tbk is in the financial distress category in 2020-2023. PT. Bank Syariah Indonesia was in a state of financial distress in 2019-2020. And PT. Bank Panin Dubai Syariah is in a state of financial distress in 2021 and 2023.
ANALYSIS OF THE APLICATION OF ENVIRONMENTAL COST ACCOUNTING IN WASTE MANAGEMENT AT AISYIYAH ST. KHADIJAH PINRANG HOSPITAL Albab, Ulil; Hamid, Abdul; Frihatni, Andi Ayu
Islamic Financial And Accounting Review Vol 4 No 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15566

Abstract

Environmental accounting is a branch of accounting that focuses on recording, managing, and reporting the environmental impacts of a company’s operational activities. This includes information related to the management of costs associated with waste treatment, energy use, and other natural resource consumption. Environmental accounting also plays an important role in ensuring transparency to external stakeholders, such as the government and the public, allowing organizations to demonstrate their commitment to sustainability and compliance with environmental regulations. This study aims to examine the implementation of environmental cost accounting and waste management practices at RSU Aisyiyah St. Khadijah Pinrang. This research employs a descriptive approach with a qualitative research design. Data were collected through three methods: observation, interviews, and documentation. The data analysis techniques used in this study include data reduction, data presentation, and data verification. The findings of this study indicate that RSU Aisyiyah St. Khadijah Pinrang has not yet implemented environmental cost accounting in accordance with the indicators used in this research, which include control costs, prevention costs, cleaning costs, and environmental revenue. However, the hospital’s waste management practices demonstrate good performance and comply with MKLH Regulation No. 16 of 2016. The hospital has managed its waste according to key indicators of waste management, such as the separation of medical and non-medical waste, the separation of infectious and non-infectious waste, clean water management, and staff education related to hospital waste.
Co-Authors - Nurhayati . Saminan A Halim A.A. Ketut Agung Cahyawan W A.S, Darmawan Aam Slamet Rusydiana, Aam Slamet Abdan Syakura Abdul Aziz Abdul Hafidz Abdul Hakim Abdul Halik Abdul Hamid Abdul Kosim, Abdul Abdul Sabri, Muhammad Abdul Wahid Abdullah, Mohammad Abirama Maolana, Syam Abu Nawas, Kamal Abubakar Alwi Ade Gunawan Adeel, Nazia Adekayanti, Putri Adinda, Fatria Dara Aditya Saputra, Muhammad Adriansyah, Novi Aep Saefullah Afifullah , Muhamad Agil Tamam Agung Setyo Darmawan Agung Wahyudi Biantoro Agus Arman, Agus Agus Arwani Agus Fakhrina AGUS KURNIA Agus Maimun Agus Yulianto Agusman Agustikawati, Nurlaila Ahmad Dzul Ilmi Syarifuddin Ahmad Farhan, Ahmad Ahmad Hamim Su’udy Ahmad Zaini Ahmad Zakir, Ahmad Ahmad Zulfan, Ahmad Ahmad, Akiruddin Ahmad, Mohamad Shodiq Aini, Dora Aini, Emizatul Ainiya, Nur Ainun Mardhiah, Ainun Ainur Rofiq Ajo Dian Yusandika Alfharizi, Muhammad Alfiana Yuli Efiyanti Alfiani Athma Putri Rosyadi Alfira , Zahra Ali Amran Ali Sodikin Ali, Almubarak Ali, Ruslan Mat Alief Avicenna Luthfie, Alief Avicenna Aliyah, Hikmatul Alma, Alma Amanda, Asty Amelia, Faraz Rizky Amelia, Karni Amin Sadiqin Aminuddin Shofi, Muhammad Amrulloh Khoirul Ma'arif Anak Agung Gede Sugianthara Ananda, Siska Dwi Ananda, Wulan Rizqi Anang Martoyo Andi Muhammad Yusuf, Andi Muhammad Andinata, Agil Jauzal Firdaus Andri Andrian Andrian*, Andrian Andriyani, Bunga Putri Andy Suryowinoto Anggiani, Nyak Umi Anggra, Fiveriati Anggraini, Asriana Edya Anggraini, Asriana Edya Anggraini, Deshinta Amelia Anggraini, Olviana Ani Susanti Anim , Sarbini Anim, Sarbini Anis Fitriah, Devi Anis Kurlillah Anita Sari Annafiyah Annafiyah Anton Prayitno Anung Priambodo Apriliana, Estu Emma Aprilyani, Kiranty Aprilyani, Vivin Arami, Hasnia Arami, Hasnia Arani, Arani Ardiansyah, Fahrul Ardiyan, Avif ARI SUSANTO Arief, Zainul Arifatus Sholihah, Nur Aris Aris Armansyah, Muhammad Doni Armaya, Tika Arsy, Risma Fadila Arzaq, Muhammad Rofiu Asaury, Akhmad Sufyan Aslan, La Ode M. Asmendri Asmendri Asmiarti, . Asni Asni Astrilyana Astrilyana, Astrilyana Astuti, Agusta Sri Aswandi A, Muhammad Asyari Hasan, Asyari Athfal, Raudatul Atiek Winarti Audina, Sely Auliana Diah Wilujeng Auliya Romdoni, Indi Aurista Miftahatul Ilmah Ayon Diniyanto Ayu Frihatni, Andi Azahra, Fadila Azwi, Nani Baehaqi Bahtiar Bahtiar Bahtiar Hamar Bakti, Iriani Balkis, Balkis Balubi, Abdul Muis Bambang Sri Anggoro Baso Amri Basyith, Abdul Benny Prasetiya Billah, Mu'tasim Bin Mohamad, Kamaruddin Malik Boyas, Jeziano Rizkita Buamona, Elvira Burhan, Hesti Trisnianti cahyadin, cahyadin Cahyani, Waode Sitti Choli, Ifham Chrysty, Windhy Cik Feresa Mohd Foozy, Cik Feresa Citra Ayu Dewi Citraningrum, Mivtha Cooper, Katelyn Cooper, Katelyn M Damirah Daniel Happy Putra Darmawan Darmawan Dasa Ismaimuza Daud Rasyid Dayi Febriana, Ike Dedy Fitriawan Deni Kon Kon Furkony Deski Beri Desy Fadilah Adina Putri Devitasari, Tutut Dewi, Miya Dewi, Ratna Ayu Pawestri Kusuma Diah Wilujeng, Auliana Didelmi, Afro Disantara, Fradhana Putra Disman, Disman Durrotunnisa Dwi Budi Santoso Dwi Fitriani Dwi Marisa Midyanti Dwi Purnomo Dwi Wijaya, Septian Early Ridho Kismawadi, Early Ridho Efendi, Basuki Dwi Effendy, Basuki Dwi Ekawati, Estiyanti Eko Mursito Budi Ektadinata, Sendy Natasya Via Aura Eldin, Hasan Elisa Elisa Eliza, Zulfa Elvia, Elvia Elvira Elvira Emah Khuzaemah Emiyarti, . Enceng Iip Syaripudin Endang Silaningsih Erliana, Mita Ermayanti Ishak, Ermayanti Erwin, Rinai Domenri Etty Riani Euis Amalia Eveline Rumoroy Bonifasius Saneba Charles Kapile Evendi evendi, evendi Evi Gusliana Fachry Abda El Rahman Fadhlan Muchlas Abrori Fahrany, Sofia Faizul Mubarok Fajarna, Rifa Putri Fajri, Muh Daniel Fania, Fira Faradila, Sinta Faradila, Sita Nur Farooq, Hafiz Shuaib Fatah, Misbakhul Fathul Aminudin Aziz, Fathul Aminudin Fatmawati Fatmawati febi, febi Febriana, Ike Dayi Febriani, Ismi Febrianti, Amelia Ferika Nurfransiska Fiki Febrian Dwi Prasetya Fikri, Mohammad Anas Filwa, Filwa Fisy Amalia Fitri, Muhammad Awaluddin Fitria Mumtazah Fitriya, Fitriya Frihatni, Andi Ayu Fuad Nawawi, Fuad Garancang, Sabaruddin Gegi Deep, Baiq ghufron, ghufron Gilang Ramadhan Gini Gaussian Glorie, Kim Gufron Gufron, Gufron Gusmia Arianti Hadiwijaya, Lukman Hafidz Ach, Shubhan Hakam, Abdillah Hamdin Hamdin Hamdin Hamdin, Hamdin Hamzah, A. Hadian Pratama Handayani, Putri Wiwin Handayani, Rizka Putri Hardiyansyah Masya Hardiyanti, Jesinda Felia Haris Wahyudi Hariyanto, Totok Harmawati, Harmawati Haroni, Nanang Hartati, Yuliana Eva Harto, Muhdi Has'ad Rahman Attamimi Hasbie, Muhammad Haslianti, . Haslita Rahmawati Hasan Hassanah H, Andi Nur Hasugian, Joni Haya, Yasir Hayatuddin, Hayatuddin HB, Lukman Heni Pujiastuti Henny Destiana Herfin, . Heri Kurniawan, Heri Heriani, Istiana Herliana, Fitria Herliawan, Irwan HERMAWAN Herni Hasifah Herwan Herwan Hery Widijanto Hidayah, Asfarina Hidayah, Firdha Novria Hidayanti, Kartika Hidayanto, Arif Kusnan Hidayat, Muhammad Nurul Hidayatullah, Sahrul Himmah, Uzmal Hizmi, Surayyal Hj. St Nurhayati Holish, Amaru Muftie Huka, Gracia Irene Huljanah, Witari Miftha Husain, Saddan I Nyoman Murdiana Iba, Wa Idi Amin, Idi Iga Maliga Ihdayanti, Anisa IIS WAHYUNI Ika Lestari, Ika Imanto, Frenki Ina Fitria Ismarlin Inayah, Khayu Inayati, Yessy Indradewa, Rhian In’am, Akhsanul Iriani*, Rilia Irma Irmaliantie, Delia Ismail, Benhur Ismayanti Isnaeni Isnaeni Isnalita Isnalita, Isnalita Isra, Silvya Istiana Istiana Iswardayati, Nani Tri Ivan Natsir, Nanda Iwan Mulyana Iyadul, Fatih Izzah, Ismatul Jajang Jaya Purnama Jakfar, Amin Jali, Wa Jamaluddin Ahmad jamil, Siti hanifah Nurasiah Janatin, Yulia Jannah, Khali Jayanti, Jayanti Jiwangga, Alifah Tembang Joko Lelono Josef Matheus Julia, Cut Rahma Juliardi, Ruswitri Jupon, Rara Marselina Kahfi, Ahmad Hafidzul Kaka, Rosdiana Kaldicson, Alno Kamri, Syamsul Kangkuso Analuddin, Kangkuso Karimah, Naili Karmila Kartiwa, Cece Enjang Kasim, Amrah Kasli, Elisa Kesumawardhani, Aryani Dwi Ketut Tirtayasa Khaila, Putri Khairatun Nisa Khairiah Khairiah Khairurraziq Khairurraziq Khoirul Anwar Khoirul Ma'arif, Amrulloh Kiftiyah, Ridayatul Kirana, Citra Dewi Kohari, Khalis Komarudin, Udin Krisno Jatmiko Kusumawati, Nila La Ode M. Yasir Haya, La Ode M. Laely Wulandari Lahusen, Moh. Rizaldi Larisang Lasmiati, Yuyun Lathifani, Jasmine Lee, Tien Tien Leny Leny, Leny Lestari, Ina Lestari, Wiwin Lina Warlina Lita Sari Muchlis Loppies, Leslie. S. Lubis, Bastian Lukia Zuraida Lukman Medriavin Silalahi Lusiyanto, Heru M Alam Surya N M Dian Hikmawan M Taufiqurohman M. Firdaus M. Rahmad Ma'arif, Samsul Madeali, Tawil Madhusen, Husen Maghfirah, Siti Maharani, Gita Mahdian Mahdian, Mahdian Mahfuz Mahmudah Mahmudah Mahzum, Elmi Majid, zamakhsyari Abdul MAKSUM Malika, Inayah Nur Mansur Chadi Mursid Mardi Mardiah, Ainal Mardika, Feni Mardlatillah, Mardlatillah Marhamah Marhamah MARLIZA OKTAPIANI Maryanto, Heru Maryati, Ulfah Dina Maslan, Andi Masruroh, Nikmatul Mastori, Mastori Masturin Masturin Mauliana, Luckyta Maulin, Mery Maulina, Eka Mauloeddin Afna, Mauloeddin Mau’izah, Isra Maya Sari Ma’arif, Mohamad Ahyar Ma’arif, Samsul Megasari, Indah Dewi Meldawati Meldawati Midesia, Shelly Miftahatul Ilmah, Aurista Miftakhul Arifin mirzatullah, mirzatullah mir Misbah Misbah Misbahul Jannah Misidawati, Dwi Novaria Miza, Haital Mizan, Tenario Aruza MOH. FAISAL, MOH. Moh. Mahfud Effendi Moh. Wardi Mohamad Nor Aufa Mohamad, Kamaruddin Malik Bin Mohammad Adnan Mohammad Masrur, Mohammad Mohammad Nur Rianto Al Arif Muadin, Ahmad Mubarok, Muhamad Sofi Mubarok, Riskon Mubarok Muchlas Suseno Mudrikah, Achmad Muflih, Abdullah Muh Hasbi Muhaimin, Amri Muhamad Adji Muhamad Fitri Muhammad Afandi Muhammad Afif Muhammad Ali Zainal Abidin Muhammad Baidawi Muhammad Hanif Muhammad Ikhsan Muhammad Kamal Zubair Muhammad Kamal Zubair, Muhammad Kamal Muhammad Kusasi Muhammad Kusasi, Muhammad Muhammad Lukman Muhammad Qomaruddin Muhammad Syukri Muhammad Yusuf Muhammad, Nurlaela Muhibuddin Muhibuddin, Muhibuddin Muhibudin, Muhibudin Muhtarom Muis Muis, Muis Mujiburrahmat, Mujiburrahmat Mukhlishin, Mukhlishin Muliandi, arief Muna, Naila Sa'adatil Muna, Naila Sa”™adatil Munadiati, Munadiati Murniasih, Farhanah Murwanto, Alim Musdar Musdar Musdar, Musdar Mushlih, Muhammad Musleh, Musleh Muslimin , Muslimin Muthia Sakti Muttaqin Choiri N. Nurjanah Nababan, Benyamin Nabila, Putri Nadia, La Ode Abdul Rajab Nafis, M. Cholil Nailul Ulum, Muhammad Showi Najiah, Layli Nana Suryana Nanang Haroni Nanang Qosim Nanda Ivan Natsir, Nanda Ivan Nanda, Adi Prasetia Napu, Fitriah Nasir, Aco Naufal, Faqih Naury, Chairullah Nazmi, Sandy Ngadimin Ngadimin Ngadimin Nguyen, Tuan Dinh Ni Kadek Nanik Dwidayani Nicodias Palasara Niken Larasati Nilam, Adinda Ningsih, Rahma Wati Nirwasita, Annisa Nisa, Nur Atikah Khairun Nisa, Salsabila Aulia Nopiyanti, Tri Noviyanto Noviyanto, Noviyanto Nugroho, Seto Rahmat Nukhbatul Bidayati Haka Nur Endah Susilowati Nur Fatoni, Rizki Nur Hayati Nur Hidayah Nur Rosidah nur samsiah Nuraedah Nurcahyo, Adib Nurhasanah Nurhasanah Nurhidayah Nurhidayah Nurhidayat, Muhamad Nurhidayati Nurhuda, Muhamad Ihsan Nuridah, Nuridah Nurjannah, Atun Nurmaladewi, Nurmaladewi Nurmiati Nurmiati Nurrohman, Bayu Nursyamsi Nursyamsi Nurul Fitriyah Nurul Huda Nurul Robiatul Adawiyah Nurulwati Nurulwati, Nurulwati Nurvita Nurvita Octaviana, Sarah Octavianto, Rio Duzan Ogtavianti, Amelia Oktarini, Imas Dian Oktaviani, Margi Oyong, Lasmi Padang Yanuar Pangaribuan, Hotma Pangerang, Utama Kurnia Panjaitan, Sunardi Pariakan, Arman Parman, Lalu Passi, Nurul Izzah HL Patadjai, Andi Besse Patadjai, Rahmad Sofyan Pebriani*, Novita Pilemon Poly Maroa Prabowo, Budi Riyanto Pramana, Putratama Aziz Pramuko Ilmu Purboputro Prasetyo, Nanang Budi Pratama, Ahmad Putra Pratama, Joni Agus Pratama, Kelvin Putra Pratama, Putri Yunisya Cherlina Pratiwi, Brigitta Kumala Dwi Indah Pratiwi, Monika Audiya Pratiwi, Vanny Dhea Premana, Agyztia Primananda, Riyanto Primayanda, Eritrian Bisma Priyatna, Muhamad Puan, Loretta Anak Purbaningsih, Yuli Purwanti, Neli Purwito, Teguh Purwoko, Agus Puspasari, Rd. Dewi Putra Rahadina, Dirhamsya Putra, Ansori Dasa Putri Adekayanti Putri Pascha, Dea Putri, Amelia Meisya Putri, Dava Delistiana Putri, Destya Annisa Putri, Elva Sesioria Putri, Resky Yuliani Putriwanti Putriwanti Qomari, Nur R. M. Rustamaji, R. M. Raden Mohamad Herdian Bhakti Raehan, Raehan Rafi'ah, Rafi'ah Rafida, Aigatama Rahmad, Ashror Rahmad, Khozaeni Bin Rahmadini, Amelia Suci Rahmah, Himah Naely Rahman Yasin, Rahman Rahman, Deni Arif Rahman, Fadly Rahmanullah, Farzaher Rahmat Aziz Rahmat Hidayat Rahmawati, Eka Septia Rahmawati, Zeni Rahmina, Aula Raihanil Jannah, Raihanil Rais, Muhammad Sandi Rajagukguk, Holmes Ramadhan Arifin Ramadhani, Anggun Bella Ramadhani, Nabila Eka Ramatillah, Diana Laila Rambe, Mirza Syahdat Ramdhan, Nur Ariesanto Rame Santoso Ramiah, Ramiah Rany Widyastuti Rasydah, Rasydah Rayamangsi Raynaldi, Ray remboko, remboko Rendra Zainal Maliki Rerun, Lola Tulak Resti, Reni Prima Rezal, Farit Ridha, Farid Ridwansyah Ridwansyah Rika Rilia Iriani Riski, Ranti Anda Risma Fadhilla Arsy Rismala Risna Wardani Riyadi, Anak Agung Ngurah Ketut Riyanto, Nila Agus Rizki Rahmawati Lestari Rofiqoh, Sri Rofitri, Desta ROHMAH, FAIZATUR Rohmah, Reni Nur Roihan, Akmal Rois, Muhammad Idris Romahadi, Dedik Romi, Mochamad Vrans Rosalinda, Evi Roza Linda Rozhana, Kardiana Metha Rudhini, Mahmud Rudiwanto, Rudiwanto Rumua, Yasir Rusdianti Maulani Putri, Adinda Rusmansyah Rusmansyah, Rusmansyah Rusydi Rusydi S, Saprin S, Sutopo Sa'diyah, Aminatus Sa'diyah, Ilmatus Sabaruddin Harahap Saepul Anwar Safitri, Lina Eta Safitri, Linda Safitri, Mira Sahabuddin, Chuduriah Sahara, Yuni Sahat Siagian Sahbudi, Sahbudi Sahman, Sahman Sahrianti, Nini Sai'in, Ali Saidan, Gading Adian Kun Saiful Anwar Saiful, S. Sain, Muhammad Salamun Salamun Salamun Salsabila, Cruizita Az-zahra Salsawina Chalista, Putri Saminan Samsuddin, Harun Sandi, Hendra Alfian Ari Sangadji, Ramli Sangian, Hadrianus Sanusi Sanusi Saputra, Elin Panca Saputri, Dela Aulia Ajeng Saputri, Mawarni Sarah Miriam, Sarah Sari, Dita Indah Sari, Nindy Novita Sari, Nori Nopita Sari, Putri Diana Sari, Ruly Nadian Sartini Satiadji, Amirosa Ria Satito, Aryo Sayed, Sayed Sayekti, Reni Wahyu Eka Sa’diyah, Ilmatus Semmaun, Syahriah Setiawan, Deny Arif Setiyo Budiyanto Setyarini, Rianti Setyawati, Priyatna Sharfina, Diana Sholihah, Nur Arifatus Shukri, Shakinah Simamora, Apriadi Richi Simanjuntak, Imelda Uli Vistalina Sipayung, Baren Siswoyo Hadi Siti Nuraeni Siti Robi'atul Adawiyah, Isna siti rodiah Siti Rosdianti Siti, Hardiana Sitohang, Sunarsan Soewarno , Noorlailie Soewarno S SRI BULAN Sri Harmanto Sri Hartati Sri Haryani Sri Latifah SRI RAHAYU Sri Wahyuni Sri Wulandari Subandoro, Agus Subekti Subekti Subhan Adi Santoso Subhiani, Azzahra Zettira Suciati, Yulia Indah Sudarman Bennu Sudianto, Sudianto Sugiono Sugiono Suhaemi, Siti Suharmon Suharmon Suhartini Suhartiningsih, Eka Suhendra Suhendra Suhendra Sulaiman, Mahfudz Sulastri, Teraika Sri Sulthan, Achmad Sumarna Sumarni, Mutia Sunusi, Happy Cahyani Supardi Supriyadi Supriyadi Supryadi, Ady Surandoko, Tomas Suripto, Heri Sururroh, Ifana Dwi Susanna Susanna Susanna Susanti Faipri Selegi, Susanti Faipri Susanti, Febsri Susilo, R. Dwi Pudji Sutiyani, Sutiyani Sutopo Sutopo Sutrisno S Sutrisno, Sutrisno Suyono Suyono Syafa, Muhammad Badrus Syafirlah, Ambar Syah, Habib Maulana Syahrani, Elvira Syahrir, La Syahriyah Semaun, Syahriyah SYAMSUL HIDAYAT Syarif, Junaidi Syarifuddin Yusuf Syeh Al Ngarifin Tamin, Norfauzi Tarmizi Tarmizi Taslim, Viva Hadyasri Taufan, Taufan Taufik Kurniawan Terminanto, Ade Ananto Tia Wulandari Tiswaya, Waway Tjutju Yuniarsih, Tjutju Tri Cahyo, Wisnu Tri Esti Purbaningtias Tri Susilowati tri wahyuni Trisna Dewi, Wa Ode Nanang Tursina, Ulfa Ubaidillah, Maulana Sholich Udzma, Nuris Syafa'atil Ujang Burhanudin Ujang Komarudin Ulfah, Nadiyah Ulfiyah, Laily Ulil Albab Ulya, Kiswatuna Ulya, Zikriatul Umurohmi, Ulfah Unang Wahidin, Unang Usep Kosasih Utama, Nugraheni Putri Uyuni , Badrah Uyuni, Badrah Valentino, Widhi Wa Ode Salma Wafiroh, Hibatin Wahid, M. Abdul Wahidin, Didin Wahira Wahira Wahya Wahya Wahyu Iskandar WAHYUNI Wahyuni, Agus Wahyuningsih, Annisa Wandewa, Rahma Safitri Ade Wantoso, Yudi Wardah, Deda Aenul Wardi, Novi Warsono Warsono Wati, Nurul Wa’addulloh, Mu’izzaddin Weaham, Muhammadroflee Wermasaubun, Hendrikus Wianda, Dhimaz Rifqy Widiwurjani Widjaja, Warkianto Widya, Kiki Purna Wijaya, Septian Wijaya, Septian Dwi Wildan, Hamid Wildani, Sahril Wilujeng, Auliana Wire Bagye Yafiq, Muhammad Sulthan Yahya, Mohamad Yainahu, Hairani Yakin, Ahmad Al Yeby Ma’asan Mayrudin Yennita, Y Yoanda, Ilham Yoke Lestyowati Yolita, Reva Putri Yonhendri, Yonhendri Yudha, I Gusti Ngurah Agung Satria Prasetya Dharma Yudhi Gunardi Yulanda, Delvina Yuliansyah, Muhammad Fadly yuliastuti, rika yuni, Badrah Yunia Putra, Rizki Wahyu Yunita, Silvia Tri Yusnaini Yusnaini Yusrizal Yusrizal Yusuf Iskandar Yusuf, Setyo Qomarudin Zaenun, Mohammad Zahirah, Jafni Fara Zahroh, Rahil Virginia Az Zainuddin, Zainuddin Zainulloh, Fajar Zaira, M. Firas Samudera Zaitun Zaitun Zulfarina, Z Zulirfan, Z Zuswana, Aries