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The Role Of Public Sector Audit In Improving Accountability And Transparency In Local Government Financial Management Dito Aditia Darma Nst; Rania Rizqi; Llili Aprilliani; Ulfa Muharrammaini; Stefany Gabriella
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.10297

Abstract

Public sector audit plays a strategic role in promoting accountability and transparency in the management of local government finances. Various problems in regional financial management, such as inaccurate recording, weak internal control systems, and low compliance with regulations, highlight the importance of audit as an effective oversight and evaluation mechanism. This study aims to analyze the role of public sector audit in enhancing accountability and transparency in local government financial management. The research employs a qualitative approach using literature review and document analysis, including audit reports of the Audit Board of Indonesia (BPK), regulations on regional financial management, and relevant previous studies. The results indicate that public sector audit significantly contributes to improving the quality of local government financial statements, strengthening internal control systems, and encouraging compliance with applicable laws and regulations. Furthermore, audit recommendations serve as an instrument for continuous improvement in regional financial management practices. However, the effectiveness of public sector audit is influenced by the commitment of local government leaders, the follow-up of audit recommendations, and the competence of financial management personnel. Therefore, strengthening the public sector audit function is essential to achieve transparent, accountable, and good governance–oriented local government financial management.
Analysis Of Financial Performance On The Realization Of Regional Revenue And Expenditure Budget Reports In The Provincial Government Of North Sumatra For The Year 2019-2022 Putri Salsabila Siregar; Junawan Junawan; Dito Aditia Darma Nasution
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11005

Abstract

This study examines the financial performance of the Government of North Sumatra from 2019 to 2022, focusing on the Revenue and Expenditure Realization Reports (LRA). The analysis uses financial ratios, including the effectiveness of Local Revenue (PAD), financial efficiency, and financial independence, to evaluate budget performance. Findings reveal that the government faced fluctuations in revenue and expenditure realizations, with notable trends in PAD effectiveness, which exceeded planned targets in 2021 and 2022. These outcomes underscore improvements in the local government's ability to manage and optimize revenue, even amidst challenges such as the COVID-19 pandemic. The study emphasizes the importance of efficient financial management for sustaining development and ensuring fiscal autonomy.
Budget Analysis Of Regional Expenditure Of The Environmental Service Of Medan City Danu Tribowo; Dito Aditia Darma Nasution; Galih Supraja
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11106

Abstract

This study aims to analyze the effectiveness of budget utilization at the Medan City Environmental Agency during the 2022–2024 period. The research method used is descriptive quantitative, utilizing secondary data in the form of regional expenditure realization reports. The sample of this study is the budget realization report of the Medan City Environmental Agency during the 2022–2024 period. The analysis was conducted by comparing the stipulated budget and the budget realization each year to assess the effectiveness of budget utilization. The results show that the effectiveness of budget utilization fluctuated during the study period. In 2022, budget realization reached 95% of the total budget and was categorized as effective. However, in 2023 the effectiveness level decreased with realization at 86%, which was included in the fairly effective category. Furthermore, in 2024, budget realization increased to 89%, but remained in the fairly effective category.
Analysis of the Pematang Siantar City Government's Financial Report From the Perspective of Government Accounting Standards Gress Sitompul; Irawan Irawan; Dito Aditia Darma; Ayu Kuria Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11279

Abstract

This study aims to analyze the financial statements of the Pematang Siantar City Government for the 2020–2024 period in terms of the application of Government Accounting Standards (SAP) and assess regional financial performance through effectiveness, efficiency, and fiscal independence ratios. This study uses a quantitative descriptive approach with secondary data in the form of the Pematang Siantar City Regional Government Financial Report (LKPD) for 2020– 2024. Data analysis techniques used include regional financial ratio analysis and analysis of the suitability of financial statement presentation based on Government Regulation No. 71 of 2010 concerning Government Accounting Standards. The results of the study indicate that the implementation of SAP in the Pematang Siantar City Government has generally been carried out in accordance with the provisions, but there are still several weaknesses in the aspects of effectiveness and efficiency of regional financial management. The level of effectiveness of Regional Original Revenue (PAD) shows fluctuations and tends to decrease in certain years, while the level of regional spending efficiency is still not optimal. In addition, the level of regional fiscal independence is still relatively low, reflecting a high dependence on transfer funds from the central government. This study is expected to serve as evaluation material for regional governments in improving the quality of financial management as well as the transparency and accountability of regional financial reports. Keywords: Government Accounting Standards, Regional Financial Statements, Effectiveness, Efficiency, Fiscal Independence
The Effect of Accrual-Based Government Accounting Standards Implementation on the Quality of Financial Reporting with Regional Apparatus Organizational Commitment as a Moderating Variable in Serdang Bedagai Regency Government Juni Yanti Napitupulu; Dito Aditia Darma Nasution; Agus Tripriyono
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11287

Abstract

This study aims to examine the determinants of accrual-based Government Accounting Standards (GAS) implementation and to empirically test the role of Organizational Commitment of Regional Government Organizations (Organisasi Perangkat Daerah/OPD) as a moderating variable in the context of local government. The study was conducted across 30 OPDs in Serdang Bedagai Regency and involved 180 financial management officers as respondents. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that Human Resources, Supporting Facilities, Compliance with Laws and Regulations, Government Internal Control System (GICS), Understanding of Accrual-Based GAS, Employee Motivation, and Manual Application of Accrual-Based GAS have positive and significant effects on the implementation of accrual-based GAS. The structural model demonstrates strong explanatory power, with an R² value of 0.762, indicating that 76.2% of the variance in accrual-based GAS implementation is explained by the variables included in the model. Organizational Commitment exhibits the strongest direct effect and serves as the most dominant predictor in the model. Furthermore, the moderation analysis reveals that Organizational Commitment significantly strengthens most of the relationships between the independent variables and accrual-based GAS implementation, except for one non-significant moderating relationship. This finding suggests that the moderating role of Organizational Commitment is selective and context-dependent, as certain aspects of accrual-based GAS implementation are more strongly influenced by individual capacities of public officials—such as technical competence, intrinsic motivation, and work experience—than by organizational structural factors. This study contributes to the public sector accounting literature by demonstrating that Organizational Commitment functions as a strategic integrator that aligns individual, technical, and regulatory factors in achieving accountable and accrual-based local government financial management
Penerapan Model Regresi Linear dalam Optimalisasi Pemupukan pada Tanaman Padi di Kalimantan Timur Mika Debora Br Barus; Amin Harahap; Dito Aditia Darma Nasution
Sepren Vol 7 No 02 (2026): Edisi Mei 2026
Publisher : Prodi Pendidikan Matematika FKIP Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/sepren.v7i02.2133

Abstract

Pemupukan merupakan salah satu faktor penting dalam meningkatkan produktivitas tanaman padi. Namun, penggunaan pupuk yang tidak tepat dapat menyebabkan pemborosan biaya dan pencemaran lingkungan. Penelitian ini bertujuan untuk mengembangkan model regresi linear yang dapat mengoptimalkan dosis pemupukan berdasarkan karakteristik lahan di Kalimantan Timur. Penelitian dilakukan di tiga lokasi sentra produksi padi dengan mengambil 120 sampel petani. Variabel yang diamati meliputi dosis pupuk nitrogen (N), fosfor (P), kalium (K), serta hasil panen padi (ton/ha). Data dianalisis menggunakan metode regresi linear berganda dengan software SPSS 26. Hasil penelitian menunjukkan bahwa model regresi yang dihasilkan memiliki nilai R² = 0,847 dengan persamaan Y = 2,345 + 0,0125X₁ + 0,0089X₂ + 0,0067X₃. Uji F menunjukkan nilai signifikansi 0,000 (p<0,05) yang berarti model regresi layak digunakan. Dosis optimum pupuk yang direkomendasikan adalah N = 180 kg/ha, P₂O₅ = 90 kg/ha, dan K₂O = 60 kg/ha dengan prediksi hasil panen 6,45 ton/ha. Penerapan model ini dapat meningkatkan efisiensi pemupukan sebesar 23% dan mengurangi biaya produksi hingga 15%.
Pemanfaatan Teknologi Ecoprint Busana Modern sebagai Upaya Pelestarian Lingkungan dan Peningkatan Pendapatan Masyarakat di Kelurahan Tanah Merah Kota Samarinda Mika Debora Br Barus; Ahmad Zamroni; Mujibu Rahman; Adnan Putra Pratama; Farida Aryani; Muhammad Rizqy Septyandy; Andi Baso Sofyan A. P.; Dito Aditia Darma Nasution
Jurnal Surya Masyarakat Vol 7, No 1 (2024): November 2024
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.7.1.2024.46-52

Abstract

Ecoprint techniques have shifted to dyeing and patterning textiles. Ecoprint is a dyeing process that forms an image on fabric using leaf structures and produces patterns. This community empowerment activity aims to increase the knowledge and competence of mothers in Tanah Merah Subdistrict, Samarinda City, by using new Ecoprint technology to protect the environment and increase community income, implementing the activity through persuasive teaching methods with stages of preparation, coordination, implementation and assessment. The activity results show that 1) the knowledge of housewives in Tanah Merah Subdistrict, Samarinda City, has increased about using natural dyes in plants that are good to buy through ecoprint. 2) Increasing the awareness of housewives in Tanah Marah Subdistrict, Samarinda City, about transforming plants into natural dyes using primissima mori cloth as a creative project. 3) Increasing the knowledge and work of housewives in Tanah Merah Subdistrict, Samarinda City, regarding the processing and production environment using natural dyes. With the results of this activity, it is hoped that it can protect the environment and increase community income. 
Community Participation in the Planning and Preparation of the APBDes: An Analysis of Village Deliberation Practices in One Village in Medan City in the 2023-2024 Fiscal Year Irza Faridz Muhammad; Dito Aditia Darma Nst
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1628

Abstract

This study analyzes community participation in the planning and preparation of the APBDes in Suka Maju Village, Medan Denai District, Medan City, for the 2023-2024 period. With a qualitative approach, data was collected through in-depth interviews, field observations, short questionnaires, and APBDes documentation. The findings show that residents are actively proposing especially for infrastructure needs that have a direct impact; However, their influence on the composition of the final budget is incremental. Driving factors include pro-participatory leadership of village heads and local communication channels, while the main drivers are low budget literacy, less representative implementation times, limited access to detailed documents, and centralized decision-making practices. The analysis revealed that citizens' proposals tended to be recognized on the priority list, but technical verification, the drafting of the RAB, and the dynamics of informal lobbying determined the continuation of funding. The study recommends increasing citizens' budget literacy, training in RAB preparation for village officials, and strengthening document transparency to strengthen meaningful participation that has an impact on village expenditure allocation.
Utilization of Village Funds Based on Good Governance as a Formulation of Community Welfare Dito Aditia Darma Nasution; Iskandar Muda; Mika Debora Br Barus
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3809

Abstract

One of the most crucial sources of funding for villages to enhance communal welfare is village finance. This study aims to examine the good governance in the use of village money in the North Tapanuli Regency.  Methods of gathering data include documentation, interviews, and observation in each of the 241 villages that make up the North Tapanuli Regency. In the meantime, the data's veracity is confirmed using the triangulation method. Data reduction, data visualization, and conclusion drawing/verification are all used in data analysis. As demonstrated by community involvement, accountability, responsiveness, and transparency in the use of village funds, the study's findings show that North Tapanuli Regency's good governance-based policy for using village funds as a formulation of community welfare is fairly good. The presence of training programs, productive meetings between facilitators and the government, and coordination among village facilitators to ensure that the rules to be implemented are not obstructed are the elements that strengthen the use of village funds based on good governance. The existence of shifting regulations after the village authority has established the APBDes is the weak point.
Determinants of Audit Quality in the Public Sector Sangkot Khadijah; Yusnita Nasution; Dewi Husnainy; Gina Ariesta Gobel; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

Audit quality plays a vital role in strengthening accountability and improving financial governance in the public sector. High-quality audits are essential to ensure transparency, reliability of financial information, and public trust in government institutions. However, studies examining audit quality in the public sector, particularly in Indonesia, remain relatively limited compared to the extensive body of research focusing on the private sector. This study aims to systematically review and synthesize the existing literature related to the determinants of audit quality in the public sector. The research method employed is a literature review of national and international scholarly articles published between 2017 and 2021. The review results indicate that public sector audit quality is influenced by several key factors, including auditor competence and independence, professional skepticism, compliance with auditing standards and professional ethics, auditor motivation, and time budget pressure. In addition, the work environment and limitations in resources, which are commonly encountered in public sector institutions, also significantly affect audit quality. Furthermore, the unique characteristics of the public sector, such as regulatory complexity and public accountability demands, influence both the conceptualization and measurement of audit quality. This study is expected to provide a theoretical foundation for the development of a conceptual framework for public sector audit quality and to contribute to improving audit practices, governance, and accountability in public financial management.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Abrich H Adinata, Alvadila Dwi Adinda Desi Saputri Adinda Ramadhani Adnan Putra Pratama Adnan Putra Pratama Agita Trianto Agus Tripriyono Ahmad Syarif Ahmad Zamroni Aldian, M. Rizki Alya Ramadhani Amanda Naibaho Amin Harahap Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Anastasya Caroline Vebriani Ancer Martati Ndraha Andi Baso Sofyan A.P Andini Putri Lestari Andreas Nainggolan Andryan Gandung Anggasari, Febyana Anggi Pratama Nasution Anggraini, Rafika Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Gunawan Annisa Ramadhani Annisa Syahrani Antonius Piaman Telaumbanua Anugrah Mardiah Putri Ardyn Sari Sinaga Ari Antonius Sibarani Arief Nurhidayat Arwin Ashri.A.Handayani Aulia, Nurmarsya Ayu Kuria Sari Ayu Kurnia Sari Ayunda Aulia Ayunda Aulia Azani, Namira Azhari, Nabila Azun frinaldi meha Azzahra, Fathonah Azzahra, Syakirah Bagas Indrianto Prasetio Beby Citra Andini Bella Cyintia Maramis Bella Viona Sitompul Buaya, Register Launli Bunga Hafizah Raihani Chairunisa, Tengku Sheila Citra Nurdiana Cyndi Varelie Damanik, Annisa Fajariah Damanik, Dini Aulia Br Damayanti, Asty Tyty Danu Tribowo Darwin Darwin Dativa Dionisa Barus Daulay, Badriah Debby Yohanna Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Defri Dwi Saputra Dewi Apriliya Ritonga Dewi Husnainy Dheo Pradika Dhira Ahzara Permata Dhiva Ayu Sharanie Dinar Rizki Dinda Widayanti Diva Maulidia Eka Kurniati Eka Novika br bukit Eky Ermal M Erlina Erlina Erlina Erlina Evan Tamaro Evi Beatric Dewi Zebua Fadhlan Fachri Fadlian Noor Fahrezi, Muhammad Rizky Fahrum Nisa Fahrum Nisa Fanny Dwi Cahya Farida Aryani Fauzi Aulia Akbar Fazru Muwazir Siregar Fildzah Shabrina Frendy Sihotang Galih Supraja Gani Gemilang Gina Ariesta Gobel Glen Hasian Marpaung Grace Jasmine Sinaga Gress Sitompul Gulo, Yurniwati Gunawan Gunawan Hairani Siregar Haka Haka Halimah Tusakdiyah Nst Handriyani Dwilita Hari Adrian Tarigan Hastuti, Noviana Sri Hayuri Maulana Hendra Setiawan Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iin Sri Ayu Sihotang Ika Agustina Siahaa Ika Agustina Siahaan Irwanndri zandroto Irza Faridz Muhammad Iskandar Muda Iskandar Muda Iskandar Muda Ismail Jeane Seniwan Gulo Jeff Sibuea Jefri Ronaldo Jessica Dwi Yolanda Pandiangan Jihan Galib Al-hadad Juli Arti Waruwu Junawan Junawan Juni Yanti Napitupulu Juni Yanti Napitupulu Kartika Novelia Nababan Kesia Manalu Khairani Agustin Khairani Siregar Khairunnisa Khanif Amar Lubis Kharisda Novtri Gratia Gulo Kristin Paulina Kurnia, Putri Kurniawan Dawolo Lasmian Panjaitan Lastri Silaban Linda Asriani Llili Aprilliani Lubis, Mutiara Aulia Lucas Medianov Grand Lusi Winda Silaban Lutfiah Adinda Azahara M. Satya Adifka M.Diaz Arasta Mahza Mahza Sitorus Marbun, Nancy MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Martina, Dwy Happy Mendrofa, Sabar Jaya Miftahul Jannah Rahmatus Sani Simatupang Miftha Rizkina Mika Debora Br Barus Mika Debora Br Barus Minar Berutu Muhammad Agus Muljanto Muhammad Arifin Harahap Muhammad Arsyad Hawari Muchsin Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Ricky Gunawan Muhammad Rizqy Septyandy Muhammad Tegar Dwinata Muharrammaini, Ulfa Mujibu Rahman Munthe, Emi Dewi Putri Muthia Algarini Nababan, Putri Enzelina Nabila, Nabila Nabilah Denisa Nabilah Syaharani Najwa Rahmadini Nana Wahyuni Nany Erasti Sianturi Napitupulu, Juni Yanti Nathanael Marvelino Saragih Sidauruk Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novanda, Arya Novi Elmilawaty Novi Faurini Novriyan, Nadilla Nur Aisyah Nur Azizah Nurhaliza, Silvia Nurhidayah Dalimunthe Nurul Aulia Rizki Pane, Alya Rusana Permata, Suarika Diah Prilia Astari Puteri Amelia Chaida Putri Oktavia Putri Salsabila Siregar Rafi Husni Alfajri Siregar Rafli alif k Raihatunnisa Bangun Ramadhan, Puja Rizqy Rania Rizqi Register Launli Buaya Renaldi Panjaitan Reni Vadia Renny Maisyarah Reva Putri Arihan Reza Safrianto Rijal Mahmuda Phona Rika Armayanti Rimba Simanjuntak Rinawati Tumanggor Risanda E. Simanjuntak Risky Syahputra Rivaldy Amor Naposo Harahap Riza Milianda Kasa Rizki Nanda Fauzi Harahap Romadu Simanullang Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sangkot Khadijah Saptia Wulan Dini Sapto Wahyudin Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sebayang, Vivi Febyani Sembiring, Celly Shetyana Br Sembiring, Dealova Venolika Br Sembiring, Egia Mintania Sri Rezeki Serdiani Munthe Sihombing, Ika Sijabat, Hotman D Silvi Dwi Utari Sinaga, Eben Ezer Sinaga, Ester Siti Arifah Siti Nur Fadhilah Nasution Siti Rahmah Sitompul, Friska Sitompul, Gress Sofa, Aulia Rizka Sonia Arapenta br Purba Soulthan Saladin Batubara Stefany Gabriella Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syahfitri, Amanda Syahfitri, Hijriah Yana Syari, Meilya Evita Tagor Putra Sebayang Tambunan, Icha Tamara Tarigan, Resa Kania Br Tety Januarti Tomi Kusmanto Gulo Tri Hayati Tri Putrianis Laia Ujung, Jhonny Tumpal Parulian Ulfa Muharrammaini Uli Greace Ananda Sitorus Vadia, Reni Viktor D J Buulolo Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Whildan witjaksana Wiwik Handayani Yani, Isbet Yerisma Welly Yesi Rahmawati Yoan Paquita R.G Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Yusril Fahri Zainatun Nisa Zebua, Totona Berkat Elsuran Ziqra Elfhadjri Zulkifli ⁠Firhan Sudrajat