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Analysis of Financial Performance of Village Fund Allocation Managers Based on Effectiveness Ratio and Growth Ratio at the Sipahutar III Village Office, Sipahutar District, North Tapanuli District Dhiva Ayu Sharanie; Dito Aditia Darma Nasution
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i8.11204

Abstract

This research aims to determine the effectiveness of financial performance growth in managing Village Fund Allocations (ADD) at the Sipahutar III Village Office, Sipahutar District, North Tapanuli Regency. The data used comes from the Village Fund Allocation Financial Report from 2020 to 2022. Data collection methods used include documentation, literature study and observation. The data analysis technique applied is descriptive statistics using effectiveness ratios and growth ratios. The research results show that the financial performance of Village Fund Allocation (ADD) at the Sipahutar III Village Office is categorized as effective or good in terms of effectiveness ratio, with an average effectiveness of 100% during the 2020-2022 period. However, in terms of income and expenditure growth, there was a decline with an average negative growth of -3%. This research provides an illustration that although the effectiveness of ADD management in Sipahutar III Village is good, the challenge lies in the growth of income and expenditure which shows a decline. The implications of this research can be used as a basis for improving financial management strategies in order to support better growth in the future
Analysis of Factors That Influence the Quality of Financial Reports at the TPI Belawan Class II Immigration Office Amanda Naibaho; Dito Aditia Darma Nasution
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2539

Abstract

The purpose of this research is to conduct an analysis of the Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources on the quality of financial reports at the TPI Belawan Class II Immigration Office. This research is included in Quantitative research, with data collection carried out by distributing questionnaires to all employees at the TPI Belawan Class II Immigration Office using the purposive sampling method. The data that has been collected is then processed using IBM SPSS 21 computer software. Hypothesis testing uses statistical methods, namely multiple linear regression analysis. Based on the results of hypothesis testing, it shows that the Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources has a positive and significant effect on the quality of financial reports at the TPI Belawan Class II Immigration Office. Therefore, agency leaders must consider the Internal Control System, Implementation of Government Accounting Standards, Utilization of Information Technology, Quality of Human Resources in determining decision making and policies related to the quality of the financial reports of the TPI Belawan Class II Immigration Office.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA BANK BUMN YANG TERDAFTAR DI BEI Nasution, Dito Aditia Darma; Supraja, Galih; Damanik, Annisa Fajariah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 2 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i2.2022.945-955

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kinerja keungan pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia periode 2010-2019. Faktor-faktor tersebut adalah Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), dan menggunakan Return On Asset (ROA) sebagai proksi dari kinerja keuangan. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Perbankan yang terdapat pada Otoritas Jasa Keuangan. Populasi yang digunakan dalam penelitian ini sebanyak 4 perusahaan. Pemilihan sampel dengan menggunakan teknik sampling jenuh, yaitu menggunakan keseluruhan populasi sebagai sampel. Teknik pengumpulan data dengan menggunakan studi kepustakaan dan cara dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel CAR dan BOPO berpengaruh negatif signifikan terhadap ROA, NIM berpengaruh positif signifikan terhadap ROA, sedangkan NPL dan LDR tidak berpengaruh signifikan terhadap ROA. Nilai koefisien determinasi, yang menunjukkan besarnya pengaruh CAR, NPL, BOPO, LDR, NIM terhadap ROA sebesar 98% sedangkan sisanya sebesar 2% dijelaskan oleh faktor lain diluar model penelitian.
Analysis of Employee Expenditure Budget Preparation at the Food Security Office of Deli Serdang Regency Hutahaean, Sondang Lastiur; Nasution, Dito Aditia Darma; Junawan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i07.1623

Abstract

The purpose of this study is to find out the stage of preparing the 2024 employee expenditure budget at the Deli Serdang Regency Food Security Office. The data used in this study are primary and secondary data. This study uses a quantitative descriptive method. The type of data collection used is by interviews and document analysis for data collection. The results of this study show that the preparation of employee spending budgets at the Deli Serdang Regency Food Security Office has been in accordance with the needs of employees effectively and has been in accordance with existing procedures. The preparation of the employee expenditure budget by the budget preparation team of the Deli Serdang Regency Food Security Office has carried out its duties well.
Etika Profesi dalam Mendukung Peran Manajemen Sumber Daya Manusia dalam Meningkatkan Employee Engagement di Era Digitalisasi Alya Rusana Pane; Nabila Nabila; Nabila Azhari; Resa Kania Br Tarigan; Amanda Syahfitri; Nurmarsya Aulia; Dito Aditia Darma
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.35979

Abstract

Perkembangan digitalisasi di dunia kerja membawa perubahan signifikan dalam pengelolaan sumber daya manusia (MSDM), khususnya dalam meningkatkan keterlibatan (engagement), motivasi, dan produktivitas karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi HR yang dikelola oleh MSDM terhadap kinerja organisasi, dengan fokus pada pemanfaatan teknologi dalam monitoring kinerja, pelaporan, dan pengembangan kompetensi karyawan. Selain itu, penelitian ini menekankan pentingnya Etika Profesi sebagai kerangka kerja yang mendasari implementasi sistem digital HR. Metode penelitian yang digunakan adalah kualitatif deskriptif melalui observasi, wawancara mendalam, dan studi dokumentasi. Analisis data dilakukan untuk memahami pengalaman dan persepsi karyawan, efektivitas sistem digital HR, serta kepatuhan praktik digitalisasi terhadap prinsip-prinsip Etika Profesi, khususnya terkait privasi data dan keadilan algoritmik. Hasil penelitian menunjukkan bahwa digitalisasi HR mempermudah akses informasi pekerjaan, meningkatkan feedback real-time, memotivasi karyawan, dan memfasilitasi pengambilan keputusan berbasis data oleh manajer, sehingga produktivitas dan kualitas output organisasi meningkat secara signifikan. Ditemukan pula bahwa penerapan Etika Profesi melalui kebijakan transparansi penggunaan data dan mekanisme audit terhadap bias sistem monitoring kinerja memperkuat rasa percaya (trust) karyawan terhadap sistem digital, yang pada akhirnya meningkatkan engagement mereka.
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.
Analysis of The Impact of Internal Control Systems, Accounting Information Systems, and Human Resources on Financial Reporting With Organizational Commitment As a Moderating Variable (Case Study of Asyratun Cooperative, Muhammadiyah Vocational School 10 K Safrianto, Reza; Nst, Dito Aditia Darma; Tripriyono, Agus
Jurnal Multidisiplin Indonesia Vol. 5 No. 1 (2026): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v4i1.2612

Abstract

This study aims to analyze the influence of Internal Control System, Accounting Information System, and Human Resources on Financial Statements and examine the role of Organizational Commitment as a moderation variable in the Asyratun Cooperative of SMK Muhammadiyah 10 Kisaran. The background of this research is the lack of optimal internal control, inaccuracy of transaction recording, and low competence of the management in preparing financial statements. The study used a quantitative method with a saturated sampling technique involving all 50 cooperative members as respondents. Data were collected through questionnaires and analyzed using validity, reliability, classical assumption tests, and multiple linear regression. The results of the study show that the Internal Control System, Accounting Information System, and Human Resources have a positive and significant effect on the Financial Statements, both partially and simultaneously. In addition, the Organizational Commitment has been proven to moderate the influence of independent variables on the Financial Statements by strengthening the relationship. These findings confirm that the quality of cooperative financial statements is highly determined by the effectiveness of internal controls, the reliability of accounting information systems, the competence of human resources, and the organization's commitment to supporting financial operations and accountability.
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.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Abrich H Adinata, Alvadila Dwi Adinda Desi Saputri Adinda Ramadhani Adnan Putra Pratama Agita Trianto Agustin, Khairani Ahmad Syarif Aldian, M. Rizki Alya Ramadhani Alya Rusana Pane Amanda Naibaho Amanda Syahfitri Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha 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 Ardyn Sari Sinaga Ari Antonius Sibarani Arief Nurhidayat Arwin Ashri.A.Handayani Astari, Prilia Ayunda Aulia Ayunda Aulia Azani, Namira 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 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 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 Gulo, Yurniwati Hairani Siregar Haka Haka Halimah Tusakdiyah Nst Handriyani Dwilita Hastuti, Noviana Sri Hayuri Maulana Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iin Sri Ayu Sihotang Ika Agustina Siahaa Ika Agustina Siahaan Irwanndri zandroto Iskandar Muda Iskandar Muda Ismail Jeane Seniwan Gulo Jefri Ronaldo Jessica Dwi Yolanda Pandiangan Jihan Galib Al-hadad Junawan Junawan Juni Yanti Napitupulu Kartika Novelia Nababan Kesia Manalu Khairani Siregar Khairunisa Khairunnisa Khanif Amar Lubis Kharisda Novtri Gratia Gulo Kristin Paulina Kurnia, Putri Kurniawan Dawolo Lasmian Panjaitan Linda Asriani Lubis, Mutiara Aulia Lucas Medianov Grand Lusi Winda Silaban 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 Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Arifin Harahap Muhammad Arsyad Hawari Muchsin Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muhammad Tegar Dwinata Muharrammaini, Ulfa Munthe, Emi Dewi Putri Muthia Algarini Nababan, Putri Enzelina Nabila Azhari Nabila Nabila Nabilah Denisa Nabilah Syaharani Najwa Rahmadini Nana Wahyuni Nany Erasti Sianturi Napitupulu, Juni Yanti Nasution, Siti Nur Fadhilah 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 Nurmarsya Aulia Nurul Aulia Rizki Permata, Suarika Diah Puteri Amelia Chaida Putri Oktavia Rafli alif k Rahman, Mujibu Raihatunnisa Bangun Ramadhan, Puja Rizqy Register Launli Buaya Renaldi Panjaitan Reni Vadia Renny Maisyarah Resa Kania Br Tarigan Reva Putri Arihan Reza Safrianto Rijal Mahmuda Phona Rika Armayanti Rimba Simanjuntak Risky Syahputra Rivaldy Amor Naposo Harahap Riza Milianda Kasa Rizki Nanda Fauzi Harahap Rizkina, Miftha 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 Rahmah Sitompul, Friska Sitompul, Gress Sofa, Aulia Rizka Sofyan A. P., Andi Baso Sonia Arapenta br Purba Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syahfitri, Hijriah Yana Syahrani, Annisa Syari, Meilya Evita Tagor Putra Sebayang Tambunan, Icha Tamara Tety Januarti Tomi Kusmanto Gulo Tri Hayati Tri Putrianis Laia Tripriyono, Agus Ujung, Jhonny Tumpal Parulian 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 Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Yusril Fahri Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran Ziqra Elfhadjri ⁠Firhan Sudrajat