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Pelanggaran Etika Profesi dalam Pengelolaan Perkebunan Sawit: Studi Kasus PT Indah Pontjhan Medan Nasution, Dito Aditia Darma; Anggraini, Rafika; Adinata, Alvadila Dwi; Novanda, Arya; Oktavia, Putri; Syarif, Ahmad; Novriyan, Nadilla
EDU SOCIETY: JURNAL PENDIDIKAN, ILMU SOSIAL DAN PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 3 (2025): Oktober 2025 - Januari 2026
Publisher : Association of Islamic Education Managers (Permapendis) Indonesia, North Sumatra Province

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/edu.v5i3.2493

Abstract

Penelitian ini membahas pelanggaran etika profesi yang terjadi pada PT Indah Pontjhan Medan Sumatera Utara, sebuah perusahaan yang bergerak di bidang perkebunan kelapa sawit. Permasalahan utama yang dikaji meliputi ketidaksinkronan data Hak Guna Usaha (HGU), dugaan manipulasi Pajak Bumi dan Bangunan (PBB), serta pengelolaan lahan yang diduga berada di kawasan hutan dan tanah milik masyarakat. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif kualitatif melalui studi dokumen dan analisis kasus berdasarkan prinsip etika profesi dan teori etika, yaitu utilitarianisme, deontologi, dan etika kebajikan. Hasil analisis menunjukkan bahwa PT Indah Pontjhan telah melanggar prinsip integritas, objektivitas, kompetensi profesional, dan perilaku profesional. Pelanggaran tersebut berdampak pada menurunnya kepercayaan masyarakat, potensi kerugian negara, serta munculnya risiko hukum dan konflik sosial. Berdasarkan temuan tersebut, penelitian ini merekomendasikan dilakukannya audit menyeluruh terhadap legalitas lahan dan perizinan, perbaikan tata kelola perusahaan, serta penguatan penerapan etika profesi guna mencegah terulangnya pelanggaran di masa depan.
Standar Etika Profesi Pada Layanan Pembayaran Berbasis QRIS Darma, Dito Aditia; Permata, Suarika Diah; Tambunan, Icha Tamara; Sembiring, Celly Shetyana Br; Fahrezi, Muhammad Rizky; Sitompul, Friska
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 6 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/w74bq052

Abstract

QRIS (Quick Response Code Indonesian Standard) menjadi salah satu instrumen penting dalam percepatan digitalisasi sistem pembayaran di Indonesia karena mampu menyediakan proses transaksi yang lebih praktis, cepat, dan terintegrasi. Namun, di balik peningkatan penggunaannya, terdapat kebutuhan untuk memastikan bahwa setiap penyedia layanan menjalankan standar etika profesi yang memadai, terutama terkait keamanan transaksi, transparansi informasi, dan perlindungan konsumen. Penelitian ini bertujuan untuk menelaah bagaimana prinsip etika profesi diterapkan dalam layanan pembayaran berbasis QRIS, sekaligus mengidentifikasi tantangan yang muncul dari aspek teknis maupun tanggung jawab profesional. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan memanfaatkan literatur dari jurnal ilmiah, regulasi Bank Indonesia, dan publikasi ilmiah lainnya. Hasil analisis menunjukkan bahwa QRIS telah berhasil meningkatkan efisiensi transaksi digital, namun penerapan etika profesi masih belum merata, terlihat dari masih adanya kendala seperti gangguan sistem, keterbatasan edukasi kepada pengguna, serta penanganan keluhan yang belum optimal. Temuan ini menegaskan bahwa keberhasilan ekosistem QRIS tidak hanya ditentukan oleh kesiapan teknologi, tetapi juga oleh komitmen penyedia layanan dalam menjaga integritas, akuntabilitas, dan perlindungan konsumen.
The Role of Internal Audit and Risk-Based Audit in Improving Local Government Financial Accountability Sofa, Aulia Rizka; Marbun, Nancy; Sembiring, Dealova Venolika Br; Sebayang, Vivi Febyani; Nst, Dito Aditia Darma
EDUCTUM: Journal Research Vol. 4 No. 2 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i2.1471

Abstract

This study aims to analyze the role of internal audit and the implementation of risk-based audits in improving local government financial accountability. Internal audit serves as a supervisory instrument that ensures regional financial management is carried out in accordance with the principles of transparency, efficiency, and regulatory compliance, while risk-based audits emphasize the identification and mitigation of key risks that have the potential to hinder the achievement of organizational goals. This study uses a qualitative approach with a conceptual-descriptive method through a literature review of laws and regulations, public sector audit standards, and relevant previous research findings. The analysis results indicate that the synergy between effective internal audit and the implementation of risk-based audits can strengthen the internal control system, improve the quality of supervision, and minimize the potential for irregularities in regional financial management. In addition, the use of information technology through the implementation of e-audit and digital data analysis contributes to increasing the efficiency, accuracy, and transparency of the audit process. Thus, the combination of internal audit and risk-based audit is a strategic instrument in realizing accountable, transparent, and integrity-based local government financial governance.
Materialistic Considerations in Auditing Financial Statements in BPK RI Azzahra, Syakirah; Munthe, Emi Dewi Putri; Nst, Dito Aditia Darma
EDUCTUM: Journal Research Vol. 4 No. 6 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i6.1472

Abstract

This study aims to evaluate the application of the materiality concept by auditors at the Indonesian Supreme Audit Agency (BPK RI) in the planning, implementation, and reporting stages of government financial statement audits. Materiality is a threshold used to determine whether misstatements in financial statements can influence the economic decisions of report users. The BPK RI uses standards stipulated in the State Financial Audit Standards (SPKN) and the Technical Instructions for Audits, which adopt international standards (ISSAI). Determining materiality at the BPK generally involves three main components: Planning Materiality, Implementation Materiality (Tolerable Misstatement), and the Posting Threshold. The analysis shows that materiality considerations at the BPK are not only quantitative but also qualitative, given the characteristics of public sector entities that place a strong emphasis on compliance with laws and regulations and public accountability. Misstatements that are small in value but have legal or political impact can be considered material in a BPK audit.
Analysis of the Implementation of the Government Internal Control System (SPIP) in the Tebing Tinggi City Government Dito Aditia Darma Nasution; Yohana Ewicha Br Harianja; Lasmian Panjaitan; Hairani Siregar; Tri Putrianis Laia
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

This study aims to analyze the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) in the Tebing Tinggi City Government and to assess the alignment between normative regulations and practical implementation in local government administration. This study employs a qualitative research design with a case study approach. Data were collected through document analysis of laws and regulations, SPIP evaluation reports, audit reports, performance reports, and other relevant supporting documents. Data analysis was conducted by comparing SPIP implementation standards as stipulated in Government Regulation Number 60 of 2008 with the actual conditions of implementation in the Tebing Tinggi City Government, based on the five elements of SPIP: control environment, risk assessment, control activities, information and communication, and monitoring. The findings are expected to provide empirical evidence on the level of SPIP implementation and identify key challenges in its application, serving as a basis for formulating strategic recommendations to strengthen internal control systems in order to enhance accountability and improve the quality of local government governance.
Analisis Corporate Social Responsibility, Risiko, dan Corporate Governance terhadap Corporate Image (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2022-2024) Surbakti, Ari Saputra; Sihombing, Ika; Martina, Dwy Happy; Kurnia, Putri; Sinaga, Eben Ezer; Sinaga, Ester; Nasution, Dito Aditia Darma
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8131

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap corporate image dengan risiko dan corporate governance sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Jumlah observasi sebanyak 207 pengamatan dengan menggunakan metode regresi linear berganda. Data diperoleh dari laporan keuangan dan tahunan perusahaan pada periode 2022-2024. Variabel dependen penelitian ini adalah corporate image. Variabel independen penelitian ini adalah corporate social responsibility. Variabel intervening penelitian ini adalah risiko sistematis, risiko sistematis dan corporate governance. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh negatif signifikan terhadap risiko tidak sistematis, corporate social responsibility tidak berpengaruh signifikan terhadap risiko sistematis, corporate social responsibility berpengaruh positif signifikan terhadap corporate governance, risiko tidak sistematis berpengaruh negatif signifikan terhadap corporate image, risiko sistematis tidak berpengaruh signifikan terhadap corporate image, corporate governance berpengaruh negatif signifikan terhadap corporate image, corporate social responsibility berpengaruh positif signifikan terhadap coorporate image. Variabel kontrol leverage berpengaruh negatif signifikan terhadap corporate image, serta ukuran perusahaan tidak berpengaruh signifikan terhadap corporate image
Integritas di Balik Layar: Mengapa Etika adalah Fondasi Utama Manajemen Sumber Daya Alam Damanik, Dini Aulia Br; Nasution, Dito Aditia Darma
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8482

Abstract

This article aims to conceptually examine the role of professional ethics in Human Resource Management (HRM) practices and its implications for practitioner integrity, organizational justice, and organizational sustainability. This study adopts a qualitative approach using a literature review method by analyzing relevant primary and secondary sources related to HRM ethics. The findings indicate that professional ethics constitute a strategic foundation underlying HRM policies and practices, particularly in decision-making processes concerning employees’ rights, obligations, and dignity. The integrity of HR practitioners plays a crucial role in building employee trust, strengthening organizational commitment, and fostering an ethical and transparent work culture. Furthermore, ethical challenges in the digital era, including data privacy protection and the risk of algorithmic bias, require high levels of ethical literacy among HR professionals. This article concludes that strengthening professional ethics in HRM is essential not only for organizational effectiveness but also for dignified and sustainable human resource governance
PROFESSIONAL ETHICS OF CIVIL SERVANTS AS PUBLIC SERVANTS CASE STUDY OF ONE-DOOR INTEGRATED SERVICES AT THE MANDAILING NATAL DISTRICT PROSECUTOR'S OFFICE BRANCH IN NATAL Ari Antonius Sibarani; Debby Yohanna; Gani Gemilang; Kharisda Novtri Gratia Gulo; Miftahul Jannah Rahmatus Sani Simatupang; Dito Aditia Darma Nst
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 2 (2025): 10th IHERT (2025): IHERT (2025) SECOND ISSUE: International Conference on Healt
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v7i2.535

Abstract

This study aims to analyze the legal basis for public services and the State Civil Apparatus, as well as the implementation of the One-Stop Integrated Service (PTSP) at the Mandailing Natal District Attorney's Office Branch in Natal. This study uses a normative research method with a legislative and conceptual approach, while data is collected through a literature review of laws, technical regulations, institutional documents, scientific journals, and other relevant literature. The focus of the research is directed at examining Law Number 25 of 2009 concerning Public Services and Law Number 20 of 2023 concerning State Civil Apparatus as a normative framework that regulates the principles of transparency, accountability, professionalism, and good governance in the provision of public services. The results of the study indicate that normatively, both laws have provided a strong foundation for the implementation of a quality PTSP and are oriented towards improving legal services. However, the implementation of PTSP at the Mandailing Natal District Attorney's Office Branch still faces several obstacles, including limited human resources, less than optimal use of information technology, inadequate service facilities, and weak guarantees of certainty regarding service time and costs. Furthermore, the non-issuance of a Government Regulation as the implementing regulation for the 2023 Civil Servant Law creates legal uncertainty that could potentially hinder the consistency of the service system. Overall, this study concludes that while the One-Stop Integrated Service (PTSP) has had a positive impact on service effectiveness, regulatory improvements, increased human resource capacity, and facility optimization are needed to ensure more professional, efficient, and integrated public services within the prosecutor's office.
Analisis Peran Etika Profesi Dalam Meningkatkan Budaya Kerja Sebagai Penguatan Manajemen SDM: Studi Literatur Review Adinda Desi Saputri; Evi Beatric Dewi Zebua; Halimah Tusakdiyah Nst; Agita Trianto; Bagas Indrianto Prasetio; ⁠Firhan Sudrajat; Dito Aditia Darma
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 3 No. 3 (2026): Februari
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v3i3.6829

Abstract

This study examines the increasing organizational need to strengthen a culture of integrity by internalizing professional ethics within human resource management (HRM). Persistent issues such as ethical violations, unfair practices, and a lack of professionalism indicate that moral values have not yet been fully embedded in shaping productive and sustainable work behavior. The purpose of this study is to analyze the role of professional ethics in improving work culture as a reinforcement of HRM through an extensive review of empirical and theoretical literature from national and international sources. The research adopts a library-based qualitative method, focusing on scholarly articles, books, and credible documents related to professional ethics, work culture, and contemporary HRM practices. The findings reveal four major roles of professional ethics: first, serving as a foundation for cultivating an integrity-based work culture by embedding values such as honesty, responsibility, and trustworthiness; second, guiding employees’ professional behavior through moral standards that support ethical decision-making; third, strengthening HRM systems by ensuring fair, transparent, and accountable policies; and fourth, enhancing productive work culture by fostering intrinsic motivation, discipline, and moral awareness in performing organizational tasks.  
The Role of Professional Ethics of Auditors in Maintaining the Credibility of Financial Statements and Public Trust Daulay, Badriah; Muharrammaini, Ulfa; Azzahra, Fathonah; Sembiring, Egia Mintania Sri Rezeki; Damayanti, Asty Tyty; Sitompul, Gress; Darma, Dito Aditia
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.138

Abstract

Professional ethics of auditors are the main foundation in maintaining the quality of audits and the credibility of financial statements. Financial statements used as the basis for economic decision- making require an objective, independent, and integrity audit process. This article aims to analyze the ethical role of the auditor profession in maintaining public confidence in financial statements. The methods used are literature studies on auditing textbooks, professional codes of ethics (KEPAP and IESBA), Professional Standards for Public Accountants (SPAP), as well as cases of auditor ethics violations in Indonesia and internationally. The results of the study show that integrity, independence, professional competence, and professional skepticism are the main ethical principles that have a significant effect on audit quality and the level of public trust. Strengthening ethical culture, regulatory supervision, and continuous professional education are important strategies in maintaining the credibility of the auditor profession.
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