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Rijal, Abdul
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Analisis Sistem Pengendalian Internal Atas Penerimaan dan Pengeluaran Kas (Studi Kasus pada PT Barru Barakah Properti) Tuasikal, Maryam Suriyani Safira; Rijal, Abdul; Hasyim, Sitti Hajerah
Bongaya Journal of Research in Accounting (BJRA) Vol. 7 No. 2 (2024): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v7i2.522

Abstract

Penelitian ini bertujuan untuk menganalisis kesesuaian sistem pengendalian internal atas penerimaan dan pengeluaran kas berdasarkan COSO Framework pada PT Barru Barakah Properti (PT BBP). Variabel penelitian ini adalah sistem pengendalian internal atas penerimaan dan pengeluaran kas yang diukur berdasarkan kriteria COSO Framework. Populasi penelitian ini adalah seluruh dokumen terkait SPI pada PT BBP, sedangkan sampelnya adalah seluruh dokumen yang berhubungan dengan SPI terhadap penerimaan dan pengeluaran kas yang ada pada PT BBP selama satu tahun terakhir (2022) yang diambil dengan teknik pengumpulan data dokumentasi, wawancara, dan observasi, serta teknik analisis datanya yaitu analisis deskriptif kualitatif. Hasil pada penelitian ini menunjukkan bahwa SPI terhadap penerimaan dan pengeluaran kas pada PT Barru Barakah Properti sudah cukup sesuai dengan indikator dari COSO Framework, dengan nilai persentase berdasarkan Indeks Kesesuaian Kasar (IKK) yaitu 75%. Dimana komponen yang belum sesuai sepenuhnya adalah komponen lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, serta informasi dan komunikasi. Sedangkan yang sudah sesuai berdasarkan komponen dan prinsip COSO Framework adalah kegiatan pemantauan.
PERCEPTION OF TEACHER SOCIAL STATUS: AN ANALYSIS OF STUDENTS' INTEREST IN BECOMING ACCOUNTING TEACHERS Idris, Fardini; Sahade, Sahade; Azis, Fajriani; Azis, Muhammad; Rijal, Abdul
JURNAL EDUSCIENCE Vol 11, No 2 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, Korea, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i2.5114

Abstract

TThe purpose of this research is to find out how students' perceptions of teachers' social status influence their interest in becoming an Accounting teacher, Faculty of Economics, Makassar State University. In this study, two independent variables were used, students' perceptions of teachers' social status (X) and interest in becoming an accounting teacher (Y). There were 311 participants from the Accounting Education Study Program, Faculty of Economics, Makassar State University for the 2018-2020 academic year. This research used a sample of 76 students taken through Proportionate Stratified Random Sampling. Questionnaires and written notes were used for data collection. Descriptive percentage analysis, instrument testing, and hypothesis testing were used to test the data. Based on the results of the descriptive analysis, student perceptions of teacher social status and interest in becoming an accounting teacher were included in the good category, with a percentage of student perceptions about teacher social status of 80%, and 76.8% for interest in becoming a teacher. From the results of the linear regression analysis, it was obtained that the equation model Y' = 22.952 + 0.483, which means that for every additional unit of teacher's social status value, the interest in becoming an accounting teacher increases by 0.483 units. Linear regression analysis yielded a model equation Y' = 22.952 + 0.483 which indicates that the higher the social status of a teacher, the higher the desire for a career in accounting education. Analysis of the coefficient of determination (r2) produces a value of 0.289 which indicates that students' impressions of the teacher's socio-economic position have an influence of 28.9% on their decision to pursue a career in accounting education, while the remaining 71.1% is influenced by other factors. The t-test analysis produces a significance value of 0.000 <0.05 which indicates that the student's perception of the teacher's social status variable has a significant effect on the interest in becoming an accounting.
THE EFFECT OF SELF-REGULATION ON LEARNING ACTIVENESS IN ACCOUNTING EDUCATION STUDENTS AT MAKASSAR STATE UNIVERSITY Maghfirah, Nurul Safitri; Sahade, Sahade; Rijal, Abdul; Azis, Fajriani; Nuraisyiah, Nuraisyiah
JURNAL EDUSCIENCE Vol 11, No 2 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, Korea, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i2.5243

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh regulasi diri mahasiswa terhadap keaktifan belajar pada mahasiswa Program Studi Pendidikan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar. Variabel dalam penelitian ini adalah regulasi diri (X) dan keaktifan belajar (Y). Populasi dalam penelitian ini yaitu mahasiswa Program Studi Pendidikan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar angkatan 2018-2021 yang terdiri dari 397 mahasiswa, sampel dalam penelitian ini menggunakan teknik Proportionate Stratified Random Sampling dengan sampel sebanyak 80 mahasiswa. Teknik pengumpulan data yang digunakan adalah angket dan dokumentasi. Data dianalisis menggunakan teknik analisis deskriptif persentase, uji instrumen dan uji hipotesis. Berdasarkan hasil analisis deskriptif, regulasi diri dan keaktifan belajar mahasiswa Pendidikan Akuntansi Universitas Negeri Makassar termasuk dalam kategori tinggi, dengan persentase regulasi diri sebesar 78,1% dan 76,4% untuk keaktifan belajar. Dari hasil analisis regresi linear diperoleh model persamaan Y = 41,713 + 0,502X yang berarti variabel regulasi diri memiliki pengaruh positif terhadap keaktifan belajar. Dari hasil koefisien determinasi (r2) 0,124 atau 12,4%. Hal ini berarti bahwa pengaruh regulasi diri terhadap keaktifan belajar adalah sebesar 12,4% sedangkan sisanya 87,6% dipengaruhi oleh faktor lain. Dari hasil analisis uji-t, regulasi diri berpengaruh positif dan signifikan terhadap keaktifan belajar dengan nilai signifikan 0,001<0,05, hal ini berarti bahwa regulasi diri berpengaruh positif dan signifikan terhadap keaktifan belajar.
THE INFLUENCE OF TEACHING SKILLS ON STUDENTS’ LEARNING INTEREST Lika, Agnes Desna; Samsinar, Samsinar; Rijal, Abdul; Nuraisyiah, Nuraisyiah; Tikollah, M Ridwan
JURNAL EDUSCIENCE Vol 11, No 2 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, Korea, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i2.4877

Abstract

Thisl study aimsl to determinel thel effect ofl the lteacher's teachingl skills on the learningl interest of classl XI students ofl the accountingl expertise programl at SMK Negeri 1l Makassar. The variablesl in thisl study arel the lteacher's teaching skillsl (X) andl students' interest in learning (lY). This typel of researchl is quantitativel research. Thel population inl this studyl were classl XIl AKL 1l and XI AKLl 2 SMK Negeril 1 Makassar consistingl of 71 lstudents. The samplingl technique usesl a saturatedl sample. Datal collection techniquesl using questionnairesl and ldocumentation. Thel data analysisl technique is descriptivel percentage lanalysis, instrument testl consisting ofl validity andl reliability ltests, and hypothesisl testing consistingl of simplel linear regressionl lanalysis, t-testl and coefficientl ofl ldetermination. Based onl thel resultsl of thel descriptive lanalysis, the lteacher's teaching skills obtainedl an averagel actual scorel of 78.66 percentl which wasl included inl the high categoryl while students' learningl interest obtained anl average actuall score ofl 74.85 percent whichl was includedl in thel high category. Thel results ofl the datal analysis obtainedl a simplel linear regressionl equation modell Y = 29.800 + 0.178X, whichl means thatl for eachl addition ofl one valuel of thel teacher's communicationl ability, thel value ofl student learningl satisfaction increases byl 0.178. Froml the analysis ofl the coefficientl of determinationl (r2) a value of l7.6 percent is obtained. This means that the teacher's communication skills contribute tol student learningl satisfaction by 7.6 percentl and the remaining 92.4 percentl is influenced byl other lfactors. And from the lt-test results obtainedl a significantl value ofl 0.02 <l 0.05, whichl means thatl there isl al significant influencel between thel teacher's communication skillsl and lstudent learning satisfaction, thusl the hypothesisl is accepted.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING : STUDI KASUS PADA USAHA MIKRO KECIL DAN MENENGAH TAPE AN-NUR DI KABUPATEN SOPPENG Anugrah, Muhammad; Rijal, Abdul; Syachbrani, Warka
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8628

Abstract

This research aims to: understand and analyze the Determination of Production Costs Based on the Full Costing Method (Case Study at Tape An-nur Micro, Small, and Medium Enterprises in Soppeng Regency). The sample used in this study is the daily cost data and information during January 2024 at Tape An-nur Micro, Small, and Medium Enterprises. Data collection techniques used are interviews and documentation. The data analysis technique uses qualitative descriptive analysis. This technique begins with collecting the required data, including production cost information and supporting evidence, conducting interviews with business owners, recording important elements explained during the interview process, processing information from interviews and administrative data by analyzing the collected data, explaining the process of determining production costs at Tape An-nur, and finally summarizing the findings. Based on the research results: (1) The Production Cost determined by the researcher shows that the production cost for Tape An-nur MSME products is Rp. 19.283 for Tape, Rp. 38.743 for Kacang kupas, Rp. 19.379 for Bolu Cukke, Rp. 18.418 for Jipang, and Rp. 19.383 for Kerupuk jintan, while the selling prices set by the company are Rp. 25,000 for Tape and Bolu Cukke, Rp. 20,000 for Jipang and Kerupuk jintan, and Rp. 50,000 for Kacang kupas. (2) Looking at the comparison between the production cost and the selling price of the products, the business owner earns a profit of Rp. 5.717 for Tape, Rp. 11.257for Kacang kupas, Rp. 5.370 for Bolu Cukke, Rp. 1.581 for Jipang, and Rp. 617 for Kerupuk jintan.
ANALISIS PENGELOLAAN DANA DESA DI DESA LUMU KECAMATAN BUDONG-BUDONG KABUPATEN MAMUJU TENGAH Azlina, Nur; Rijal, Abdul; Hamzah, Hajrah
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2394

Abstract

This study aims: to analyze the management of village fund in Lumu Village, Budong-Budong District, Central Mamuju Regency. The variable for this research is the management of village fund allocation which is measured using indicators contained in Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The subjects of this research are all village fund management reports and documents and apparatus that support the financial management process of village funds in Lumu Village, Budon-Budong District, Central Mamuju Regency. The focus of this research is the village fund management report and supporting documents, namely 2022, which is the village fund management process and village officials related to village fund management in Lumu Village, Budong-Budong District, Central Mamuju Regency. The village officials referred to are the Village Head, Village Secretary, Village Treasurer and Chairman of the BPD. Data collection techniques were carried out using documentation and interviews. Data analysis was carried out using qualitative descriptive analysis methods. The results of this research indicate that the management of village fund allocation in Lumu Village, Budong-Budong District, Central Mamuju Regency is quite appropriate at the planning and accountability stages, and less appropriate at the implementation and administration stages, while the reporting stages are not appropriate. Overall, the stages of many implementations that are lacking or even have not implemented the minister of home affairs Regulation Number 20 of 2018 at all. 
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2022-2023 Akhyaar, Andi Bidari Chandra Wulan; Hasyim, Sitti Hajerah; Rijal, Abdul
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 1 (2025): REMITTANCE JUNI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no1.708

Abstract

This study aims to analyze the dividend policy’s effect on the value of manufacturing companies on the Indonesia Stock Exchange. The research variables involve Dividend Policy as the independent variable and Company Value as the dependent variable. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange, with a sample of 20 companies and 40 financial reports from 2022-2023. Data were collected from the official website of the Indonesia Stock Exchange, especially financial report data. Data analysis involves descriptive analysis, instrument testing, and hypothesis testing. The analysis results show that dividend policy, measured by the Dividend Payout Ratio (DPR), has a negative and significant effect on company value, indicated by a significance value of 0.007 <0.050. The results of the study show that the Dividend Payout Ratio variable partially has a negative and significant effect on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2022-2023.Penelitian ini bertujuan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan manufaktur di Bursa Efek Indonesia. Variabel penelitian melibatkan Kebijakan Dividen sebagai variabel bebas dan Nilai Perusahaan sebagai variabel terikat. Populasi penelitian mencakup seluruh perusahaan manufaktur terdaftar di Bursa Efek Indonesia, dengan sampel 20 perusahaan dan 40 laporan keuangan selama periode tahun 2022-2023. Data dikumpulkan dari situs web resmi Bursa Efek Indonesia, khususnya data laporan keuangan. Analisis data melibatkan analisis deskriptif, uji instrumen, dan uji hipotesis. Hasil analisis menunjukkan bahwa kebijakan dividen, diukur dengan Dividen Payout Ratio (DPR) menunjukkan pengaruh negatif dan signifikan terhadap nilai perusahaan, ditunjukkan oleh nilai signifikansi 0,007 < 0,050. Hasil penelitian bahwa variabel   Dividen Payout Ratio secara   parsial   berpengaruh   negatif   dan   signifikansi   terhadap   nilai   perusahaan   manufaktur   yang   terdaftar   pada   Bursa   Efek Indonesia tahun 2022-2023.
THE INFLUENCE OF ENTREPRENEURSHIP LEARNING ON ENTREPRENEURIAL INTEREST OF CLASS XII STUDENTS IN PUBLIC SCHOOL 6 MAKASSAR Muchtar, Nur Fadilah; Sangkala, Masnawaty; Rijal, Abdul; Dunakhir, Samirah; Azis, Muhammad
JURNAL EDUSCIENCE Vol 11, No 1 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, India, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i1.5236

Abstract

This study aims to determine the influence of entrepreneurship learning on entrepreneurial interest in class XII students at SMK Negeri 6 Makassar. The variables in this study are entrepreneurship learning as the independent variable and interest in entrepreneurship as the dependent variable. The population and this research are all class XII students at SMK Negeri 6 Makassar. The sampling technique used the Random Sampling technique, samples from the population were obtained and a portion of the population with a sample of 76 students. The data collection technique used was a questionnaire and technical documentation. The data analysis used was descriptive analysis of percentages, instrument reliability testing and hypothesis testing. Based on the results of the data analysis that has been done, the results of the descriptive analysis of entrepreneurship learning are 85.52 percent which are very high and the interest in entrepreneurship is 80.26 percent which is high. And the results of simple linear regression analysis are obtained entrepreneurship learning Y-27470-1.228X, which means that each addition of 1 value learning then the interest in entrepreneurship has increased 1.228 While the product moment correlation test obtained a correlation coefficient value of 0.555 and is in the medium category which means the effect of entrepreneurship learning on moderate entrepreneurship interest. The results of the analysis of the coefficient of determination (r) obtained (r) = 0.308 or 30.8%, which means that learning entrepreneurship has a contribution to interest in entrepreneurship by 30.8 percent and the remaining 69.2 percent is influenced by other factors. While the results of the t- test analysis obtained a significant value of 0.000 0.05, which means that entrepreneurship learning has a significant effect on interest in entrepreneurship, thus the hypothesis is acceptedKeywords: Entrepreneurship Learning, Interest in Entrepreneurship
NUMBERED HEAD TOGETHER (NHT) TYPE COOPERATIVE LEARNING STRATEGY ON ECONOMICS LEARNING OUTCOMES ON ACCOUNTING MATERIAL safira, Saskia; rijal, Abdul; sahade, Sahade
JURNAL EDUSCIENCE Vol 11, No 1 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, India, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i1.5252

Abstract

Abstract This study aims to determine the effect of cooperative learning strategies of the Numbered Head Together (NHT) type on the results of learning economics on accounting material for class XII IPS students at SMA Negeri 4 Soppeng. The variable in this study is the Numbered Head Together (NHT) cooperative learning strategy as the independent variable and learning outcomes as the dependent variable. The population of this study were all students of class XII IPS SMA Negeri 4 Soppeng. The sampling technique used the total sampling technique, samples from the population were obtained from the entire population with a sample of 50 students. Data collection techniques used are questionnaires, observation and documentation. The data analysis technique used is descriptive analysis of percentages, instrument testing and hypothesis testing.Based on the data analysis that has been done, there are five indicators of the Numbered Head Together NHT cooperative learning strategy, namely a) Estabilishing Set, b) Demonstrating, c) Guided Practice, d) Feedback, and e) Extended Practice where descriptive results are obtained at 70.70 % in the high category and learning outcomes of 89.6% which are classified as very high. The results of a simple linear regression analysis obtained the equation Y = 70.032 + 0.327X. This means that for every addition of one value of the NHT type cooperative learning strategy, there is an increase in learning outcomes of 0.327 units while the results of the coefficient of determination (r2) = 0.180 or 18%. Where NHT has a contribution to learning outcomes of 18%, the remaining 82% is influenced by other factors. Furthermore, from the results of the t-test analysis, it was obtained a significance value of alpha value of 0.000 <0.05, which means that NHT has a very significant effect on accounting learning outcomes, so the hypothesis is declared accepted. Keywords : Numbered Head Together (NHT) Learning, Learning Outcomes Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh strategi pembelajaran kooperatif tipe Numbered Head Together (NHT) terhadap hasil belajar ekonomi materi akuntansi siswa kelas XII IPS SMA Negeri 4 Soppeng. Variabel dalam penelitian ini adalah strategi pembelajaran kooperatif tipe Numbered Head Together (NHT)sebagai variabel bebas dan hasil belajar sebagai variabel terikat. Populasi dari penelitian ini adalah seluruh siswa kelas XII IPS SMA Negeri 4 Soppeng. Teknik pengambilan sampel menggunakan teknik total sampling, sampel dari populasi diperoleh dari seluruh jumlah populasi dengan sampel sebanyak 50 siswa. Teknik pengumpulan data yang digunakan adalah angket, observasi dan dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif persentase, uji instrumen dan uji hipotesis. Berdasarkan analisis data yang telah dilakukan, terdapat lima indikator strategi pembelajaran kooperatif tipe Numbered Head Together NHT yaitu a) Estabilishing Set, b) Demonstrating, c) Guided Practice, d) Feedback, dan e) Extended Practice dimana diperoleh hasil deksriptif sebesar 70,70% dengan kategori tinggi dan hasil belajar sebesar 89,6% yang tergolong sangat tinggi. Hasil analisis regresi linear sederhana diperoleh persamaan  Y = 70,032 + 0,327X ini berarti setiap penambahan satu nilai strategi pembelajaran kooperatif tipe NHT, maka terjadi kenaikan pada hasil belajar sebesar 0,327 satuan sedangkan hasil koefisien determinasi (r2) = 0,180 atau 18%. Dimana NHT memiliki kontribusi terhadap hasil belajar sebesar 18% sisanya 82% dipengaruhi oleh faktor lain. Selnjutnya dari hasil analisis uji-t diperoleh nilai signifikansi nilai alpha sebesar 0,000 < 0,05 yang berarti NHT berpengaruh sangat signifikan terhadap hasil belajar akuntansi, sehingga hipotesis dinyatakan diterima.Kata kunci : Pembelajaran Numbered Head Together (NHT), Hasil Belajar
THE INFLUENCE OF BURNOUT STUDY TOWARD STUDENTs ACHIEVEMENT Syachrian Syahid, Muh. Alief; Sahade, Sahade; Rijal, Abdul; Anwar, Samsinar; Hasyim, Sitti Hajerah
JURNAL EDUSCIENCE Vol 11, No 1 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, India, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i1.5226

Abstract

This study aims toanalyze the  effect of burnout study on the learning outcomes of students in the accounting expertise program at SMK Negeri 4 Makassar. The variables in this study are burnout studyas  an independent variable and learning outcomes as a dependent variable. The population of this study is all students in the accounting expertise program at SMK Negeri 4 Makassar. The sampling technique uses  theproportionate stratified random sampling technique, samples from the population are obtained from the entire population with a sample of 76 students. Data collection techniques used are questionnaires and documentation. Data analysis techniques used are percentage descriptive analysis, instrument test and hypothesis test.  Based on the results of data analysis that has been carried out, the results of descriptive analysis of burnout study amounted to 44.78 percent which is classified as low and learning outcomes of 90.43 percent which are classified as very high. From the results of a simple linear regression analysis, a  burnout study  was obtained Ý = 84.602 + 0.094X which means that every addition of 1 burnout study value, the value of learning outcomes increased by 0.094. The results of the coefficient of determination analysis (r2)  obtained the value (r2) = 0.024 which means that burnout study has a contribution to learning outcomes of 2.4 percent  and the remaining 97.6 percent is influenced by other factors. While from the results of the t-test analysis obtained a significant value of 0.000<0.05 which means that burnout study has a  significant positive  effect on learning outcomes, thus the hypothesis is accepted.  Keywords: Burnout Study, Learning Outcomes
Co-Authors Akhyaar, Andi Bidari Chandra Wulan Amalia, Sri Wahyu Anwar, Samsinar Asfira, Asfira Azis, Fajriani Dunakhir, Samirah Fitriani Fitriani Hamzah, Hajrah Hariany Idris Hasyim, Sitti Hajerah Idris, Fardini Ika Putri, Hindong Ira Wahyuni Lika, Agnes Desna M. Ridwan Tikollah Maghfirah, Nurul Safitri Muchtar, Nur Fadilah Muhammad Anugrah, Muhammad Muhammad Azis Nur Afiah, Nur Nur Azlina Nuraisyiah, Nuraisyiah Nurlaika, Fikra Palayukan, Silvia Pirsya, Pirsya Purnamasari, Danti Rizqikah, Nabilah Nur S, Masnawaty safira, Saskia Sahade Sahade, S. Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputra, Iswan Jaya Sri Wahyuni Syachrian Syahid, Muh. Alief Tuasikal, Maryam Suriyani Safira Wahab, M. Salehuddin Wahab, Muhammad Salehuddin Warka Syachbrani Yasin, St. Fatima Yusuf, Muh. Silmi Kaffa