חֲדָשִׁים֙ לַבְּקָרִ֔ים רַבָּ֖ה אֱמוּנָתֶֽךָ׃
이것이 아침마다 새로우니 주의 성실이 크도소이다
Kitzur Shulchan Arukh
We must object to the practice of those who recite the supplications of the Ma'amodos and conclude: "Blessed are You Hashem, Who listens to prayer." Rather, the proper conclusion is: "Blessed is the One Who listens to prayer," omitting the Name of Hashem. (See Turei Zahav, end of Chapter 131).