Article Per Year (5 Year)
p-Index From 2021 - 2026
11.894
P-Index
This Author published in this journals
All Journal JAKPI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Edukasi Islami: Jurnal Pendidikan Islam NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik INFOKUM Jurnal Scientia Airlangga Journal of Innovation Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomi Journal of Research in Social Science and Humanities Action Research Literate (ARL) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Journal of Social And Economics Research Asian Journal of Management Analytics International Journal of Economics (IJEC) Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Jurnal Manajemen Dan Akuntansi Medan Jurnal Multidisiplin Sahombu Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Blantika : Multidisciplinary Journal Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences journal of social and economic research International Journal of Management, Economic and Accounting Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Journal of Management and Business Analytics Rowter Journal
Renny Maisyarah
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

Published : 106 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 106 Documents
Search

 7   8   9   10   11 
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rahayu, Novita Tri; Siregar, Oktarini Khamilah; Maisyarah, Renny
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 3 (2024): FEBRUARI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i3.607

Abstract

This research aims to determine the effect of financial performance on share prices with dividend policy as a moderating variable in food and beverage sub-sector manufacturing companies listed on the IDX. This research uses seven independent variables of financial performance with ROA, ROE, CR, DAR, Asset Turnover, NPM, DER protection, with the dependent variables being stock price and dividend policy as moderating variables. The research method used is an associative quantitative method. This research uses linear regression analysis techniques. The population in this study were food and beverage sub-sector manufacturing companies registered on the IDX in the 2018-2022 period and the sampling technique was purposive sampling technique. The results of this research show that there is a simultaneous influence of ROE, CR, DAR, NPM, DER on stock prices, ROA, ROE, CR, DAR, Asset Turnover, NPM, DER have a simultaneous effect on stock prices, DPR is able to moderate ROA, ROE, CR, DAR, Asset Turnover, NPM, DER on share prices and there is no influence of ROA on share prices in food and beverage sub-sector manufacturing companies for the 2018-2022 period.
EFEKTIFITAS PENYUSUNAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) PADA SATUAN KERJA KEMENTERIAN AGAMA KOTA BINJAI Nasution, Indah Juli; Br Purba, Rahima; Maisyarah, Renny
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 4 (2024): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i4.663

Abstract

This research aims to analyze the implementation of the agency level financial application system (SAKTI) in order to increase the effectiveness of preparing financial reports in the Binjai City Ministry of Religion work unit. The research approach used is descriptive research. This research was conducted at the Work Unit at the Ministry of Religion (Kemenag) Binjai City which is located at Jalan Jenderal Gatot Subroto No. 55, Limau Mungkur, West Binjai District, Binjai City. The data used is primary data, and the second is secondary data. This research uses the independent variable, Implementation of the Institutional Level Financial Application System and the dependent variable, namely the Effectiveness of Preparing Financial Reports. Data collection techniques are observation, interviews and documentation. The data analysis technique used is descriptive statistical analysis. The results of this research show that the Binjai City Ministry of Religion work unit has implemented the SAKTI application since the beginning of 2022, although it is still very new, its implementation is quite effective and optimal, but employees still need more knowledge so that its application can be maximized.
DETERMINAN YANG MEMPENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI SUMATERA UTARA Telaumbanua, Erikson Andrianus; Triprlyono, Agus; Maisyarah, Renny
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 4 (2024): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i4.664

Abstract

This research aims to analyze the determinants that influence audit opinions on district/city government financial reports in North Sumatra in the form of the level of disclosure and audit findings on regional government financial reports. The number of samples used in this research was 33 Regency/City LKPD in North Sumatra province period 2019-2021. This research was processed using SPSS (Statistical Package for the Social Science) software version 26. The focus of the research is partial and simultaneous in the multiple linear regression research model. The results of this research show that partially the level of disclosure has no effect on audit opinion and audit findings have no effect on audit opinion, but simultaneously the level of disclosure and audit findings have an effect on audit opinion.
PENGARUH KOMPETENSI SDM PEMERINTAH, PENERAPAN STANDAR AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Davis Pratama Malau; Renny Maisyarah
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1119

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh kompetensi SDM pemerintah, penerapan sistem akuntansi dan sistem informasi akuntansi terhadap kualitas laporan keuangan daerah. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Binjai. Penelitian ini menggunakan jenis penelitian asosiatif bersifat kuantitatif. Teknik analisis data yang digunakan yaitu uji kualitas data, uji asumsi klasik, uji regresi linier berganda, uji hipotesis dan uji koefisien determinasi (Adjusted R Square). Dasar pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 40 pegawai. Hasil penelitian ini menunjukan bahwa kompetensi SDM pemerintah berpengaruh positif signifikan terhadap kualitas laporan keuangan daerah. Penerapan sistem akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan. Sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan daerah. Sedangkan secara bersama-sama kompetensi SDM pemerintah, penerapan sistem akuntansi dan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan daerah.. Hal tersebut dapat dilihat pada hasil koefesien determinasi (Adjusted R Square) yang berarti variabilitas variabel dependen yang dapat dijelaskan oleh variabel independen sebesar 64,4%. Sedangkan sisanya 35,6% dijelaskan oleh variabel lainnya yang tidak dimasukan dalam model regresi.
The Effect Of Accounting System Effectiveness And Accountant Expertise On The Quality Of Financial Reports With The Use Of Accurate Software As A Moderating Variable At Pt Global Danapati Niaga (Blibli Omg) Chairunisa, Tengku Sheila; Maisyarah, Renny; Nasution, M. Irsan
Journal of Research in Social Science and Humanities Vol 6, No 1 (2026): March 2026
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v6i1.574

Abstract

This study aims to analyze the effect of accounting system effectiveness and accountant competence on the quality of financial reports, as well as to test the role of Accurate software as a moderating variable at PT Global Danapati Niaga (Blibli OMG). The research method uses a survey-based quantitative approach, with data processing through multiple linear regression and Moderated Regression Analysis (MRA). The results show that accounting system effectiveness is proven to contribute positively and significantly to the quality of financial reports, indicated by a coefficient of 0.29 with a significance of 0.000. Accountant competence also has a positive and significant effect, with a coefficient of 0.34 and a significance of 0.000. These findings strengthen that system capabilities and human resource expertise are the main foundations in producing quality reports. Moderation analysis reveals that Accurate software is also able to strengthen the relationship between accounting system effectiveness and accountant competence with the quality of financial reports. This is reflected in the significance value of the X1×Z interaction of 0.007 and X2×Z of 0.006. Simultaneously, the research model remains valid and significant (F = 6.234; p = 0.006), confirming that both independent variables are important determinants in improving the quality of financial reporting. Overall, this study emphasizes that companies need to prioritize strengthening accounting systems and developing accountant competencies as key strategies in improving the quality of financial reporting. Meanwhile, the use of Accurate software is more appropriately positioned as an operational support tool, rather than as a factor capable of strengthening the relationship between the main research variables.
The Effect of Accounting System Effectiveness and Accountant Expertise on The Quality of Financial Reports with the Use of Accurate Software as a Moderating Variable at PT Global Danapati Niaga (Blibli OMG) Tengku Sheila Chairunisa; Renny Maisyarah; M. Irsan Nasution
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.529

Abstract

This study aims to analyze the effect of accounting system effectiveness and accountant competence on the quality of financial reports, as well as to test the role of Accurate software as a moderating variable at PT Global Danapati Niaga (Blibli OMG). The research method uses a survey-based quantitative approach, with data processing through multiple linear regression and Moderated Regression Analysis (MRA). The results show that accounting system effectiveness is proven to contribute positively and significantly to the quality of financial reports, indicated by a coefficient of 0.29 with a significance of 0.000. Accountant competence also has a positive and significant effect, with a coefficient of 0.34 and a significance of 0.000. These findings strengthen that system capabilities and human resource expertise are the main foundations in producing quality reports. Moderation analysis reveals that Accurate software is also able to strengthen the relationship between accounting system effectiveness and accountant competence with the quality of financial reports. This is reflected in the significance value of the X1×Z interaction of 0.007 and X2×Z of 0.006. Simultaneously, the research model remains valid and significant (F = 6.234; p = 0.006), confirming that both independent variables are important determinants in improving the quality of financial reporting. Overall, this study emphasizes that companies need to prioritize strengthening accounting systems and developing accountant competencies as key strategies in improving the quality of financial reporting. Meanwhile, the use of Accurate software is more appropriately positioned as an operational support tool, rather than as a factor capable of strengthening the relationship between the main research variables.
Pengaruh Kompetensi Auditor & Skeptisisme Profesional terhadap Deteksi Fraud Dimoderasi oleh Red Flags Auditor (Studi pada Auditor BPKP Provinsi Sumatera Utara) Hasibuan, Akhiril Akbar; Nasution, M. Irsan; Maisyarah, Renny
Blantika: Multidisciplinary Journal Vol. 4 No. 4 (2026): Blantika: Multidisciplinary Jornal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i4.489

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh kompetensi auditor dan skeptisisme profesional terhadap kemampuan auditor dalam mendeteksi fraud, dengan red flags auditor sebagai variabel moderasi. Kompetensi auditor dipahami sebagai kombinasi pengetahuan, keterampilan, dan pengalaman yang dimiliki auditor dalam melaksanakan tugas pemeriksaan, sedangkan skeptisisme profesional merefleksikan sikap kewaspadaan dan keraguan profesional terhadap kemungkinan adanya salah saji atau kecurangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan 60 auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Utara sebagai responden. Data yang diperoleh dianalisis menggunakan Moderating Regression Analysis (MRA) untuk menguji pengaruh langsung maupun peran moderasi red flags auditor. Hasil pengujian baik secara parsial maupun simultan menunjukkan bahwa kompetensi auditor dan skeptisisme profesional berpengaruh positif dan signifikan terhadap deteksi fraud. Selain itu, red flags auditor terbukti mampu memperkuat pengaruh kompetensi auditor dan skeptisisme profesional terhadap deteksi fraud, sehingga meningkatkan efektivitas proses pengawasan. Seluruh hipotesis yang diajukan dalam penelitian ini dinyatakan diterima. Kebaruan penelitian ini terletak pada pengujian red flags auditor sebagai variabel moderasi dalam konteks pengawasan internal pemerintah daerah, yang masih relatif terbatas dalam kajian empiris akuntansi sektor publik.
Pengaruh Pemahaman Prosedur Audit, Praktik Audit Investigatif dan Pengalaman Auditor terhadap Pembuktian Kecurangan pada BPKP Provinsi Sumatera Utara Lubis, Abdizil Ikhram; Maisyarah, Renny
Action Research Literate Vol. 10 No. 4 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i4.3088

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman prosedur audit, praktik audit investigatif, dan pengalaman auditor terhadap pembuktian kecurangan pada BPKP Provinsi Sumatera Utara. Latar belakang penelitian ini didasarkan pada masih tingginya risiko kecurangan dalam pengelolaan keuangan sektor publik, sehingga diperlukan kemampuan auditor yang memadai dalam mengidentifikasi dan membuktikan terjadinya fraud secara tepat, sistematis, dan dapat dipertanggungjawabkan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian explanatory. Sampel penelitian berjumlah 60 auditor yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa pemahaman prosedur audit, praktik audit investigatif, dan pengalaman auditor masing-masing berpengaruh positif dan signifikan terhadap pembuktian kecurangan. Temuan ini menunjukkan bahwa semakin baik pemahaman auditor terhadap prosedur audit, semakin intensif praktik audit investigatif yang dilakukan, dan semakin tinggi pengalaman auditor, maka semakin kuat pula kemampuan auditor dalam membuktikan kecurangan. Kebaruan penelitian ini terletak pada pengujian terpadu atas aspek kognitif, praktik investigatif, dan pengalaman auditor dalam satu model empiris pada lembaga pengawasan internal pemerintah daerah. Dengan demikian, penelitian ini menegaskan pentingnya penguatan kompetensi auditor melalui pelatihan, pengalaman penugasan, dan optimalisasi audit investigatif guna meningkatkan efektivitas pembuktian kecurangan di sektor publik.
Pengaruh Orientasi Etika dan Budaya Etis Organisasi terhadap Komitmen Profesional di Mediasi Sensitivitas Etika Auditor Perwakilan BPKP Provinsi Sumatera Utara Andreanov; Maisyarah, Renny
Action Research Literate Vol. 10 No. 4 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i4.3089

Abstract

Tujuan penelitian ini mengkaji pengaruh orientasi etika dan budaya etika organisasi terhadap komitmen profesional, dengan sensitivitas etika sebagai variabel mediasi di antara auditor Perwakilan Badan Pengawas Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Utara, Indonesia. Pendekatan kuantitatif digunakan dengan menggunakan data survei yang dikumpulkan dari 60 auditor BPKP, yang dianalisis menggunakan Structural Equation Modeling Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa orientasi etika dan budaya etiis organisasi memiliki pengaruh signifikan terhadap sensitivitas etika. Orientasi etika memiliki pengaruh signifikan terhadap komitmen professional. Budaya etis organisasi tidak berpengaruh signifikan terhadap komitmen professional. Sensitivitas etika berpengaruh signifikan terhadap komitmen professional. Lebih lanjut, sensitivitas etika memediasi pengaruh antara orientasi etika terhadap komitmen profesional. Sensitivitas etika tidak memediasi pengaruh antara budaya etis organisasi terhadap komitmen profesional. Temuan ini menunjukkan bahwa auditor dengan orientasi etika yang kuat, didukung oleh lingkungan organisasi yang etis, cenderung menunjukkan sensitivitas etika yang lebih tinggi, yang pada gilirannya meningkatkan komitmen profesional mereka. Studi ini berkontribusi pada literatur dengan memberikan bukti empiris dari konteks audit sektor publik di Indonesia dan menawarkan implikasi praktis untuk memperkuat kebijakan etika, pelatihan, dan budaya organisasi guna meningkatkan profesionalisme dan komitmen auditor.
The Effect of Fraud Accounting And Characteristics of Corruption Criminal Acts on Prosecutors' Demands With Behavioral Judgement as a Moderating Variable (Case Study of The Bireuen District Prosecutor's Office) Pratikno, Dedi Agus; Maisyarah, Renny
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9733

Abstract

This study aims to analyze the influence of fraud accounting (X1) and corruption crime characteristics (X2) on the prosecutor's demand (Y), and to examine the moderating role of behavioral judgement (Z). The research is motivated by findings that the criminal demands filed by prosecutors at the Bireuen District Attorney’s Office do not always correspond with the magnitude of state financial losses resulting from corruption. While fraud accounting findings should serve as an indicator to aggravate the sentence demand, they are occasionally not accommodated proportionally in the prosecution demands. The research employed an associative and cross-sectional approach, utilizing multiple linear regression and moderation analysis (interaction term). The sample consisted of 92 prosecutors who had prepared prosecution demands for corruption cases at the Bireuen District Attorney's Office during the 2020–2025 period. The results show that fraud accounting (X1) and corruption crime characteristics (X2) simultaneously have a significant influence on the prosecutor's demand (Y) by 82.0%. Partially, both independent variables demonstrated a positive and significant effect on the prosecutor's demand. Furthermore, behavioral judgement was proven to strengthen (moderate) the influence of fraud accounting on the prosecutor's demand. It also strengthens the influence of corruption crime characteristics on the prosecutor's demand. This finding reinforces the view that prosecution decisions are not solely based on objective accounting data but also on the integrity, rationality, and justice practiced by the prosecutor (behavioral judgement).
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba Abda Abda Abdul Habib Sitompul Adinda Rizki Ramadhana Matondang Afifah Syahril Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Amstrong Lambok Marihot Pangaribuan Ancer Martati Ndraha Andreanov Anggasari, Febyana Aris Setiono, Aris Armanda, Dian Arwin Ashri.A.Handayani Astrid Tabita Athaya, Nada Syifa Atikah Zuhra Sitorus Aulia Aurora, Titania Ayu Kurnia Sari Azani, Namira Aziza, Nur Bagus Kuncoro Balqis Suci Wahyumia Barus, Irene Sukma Lestari Benny Pasaribu Br Purba, Rahima Br. Bangun, Mudtiani Hakim Br. Purba, Rahima Chairunisa, Tengku Sheila Citra Amelia Parsi Darwin Darwin Davis Pratama Malau Dedi Agus Pratikno Delani, Maisya Dito Aditia Darma Nasution Edrida Pulungan Edya Nashwa Septika Elan Margareth Simbolon Elfira Putri Elvidasari Sijabat Evan Tamaro Fadhlan Fachri Fahrum Nisa Fajarwati, Meilisa Fanny Trisyah Dwi Putri Faried, Annisa Ilmi Felix Thangdinata Fildzah Shabrina Fitriana, Yunita Gracia Lavenia Tampubolon Gulo, Yurniwati Hasibuan, Akhiril Akbar Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Juli Elyandi Julita Rakhmah Hasibuan Juni Yanti Napitupulu Kinanti Adinda Meylani Sinaga Larasasti, Sindy Linda Asriani Liza Seftina Lubis, Abdizil Ikhram Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya Mestika Munte Miranda, Aqilah Muhammad Guntur Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Nababan, Putri Enzelina Nabila Yolanda Nasution, Indah Juli Natasya Panggabean Nayla Dwi Utami Neiza Rizky Nuhajizah Nilam Firnanda Nina Andriany Nasution Novi Faurini Nur Azizah Nur Wahidah Agustin Siregar Octaviana , Rahelsa Oktavia Pasi Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Pratikno, Dedi Agus Putra, Irwansyah Putri Telaumbanua Radiyah, Fitra Tur Rahayu, Novita Tri Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simandjuntak Rimba Simanjuntak Rini Andriani Riza Milianda Kasa Rizty Fanny Novriyanti Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Sarah Ismail Saraswati, Dwi Sari Lubis, Nurmala Sari, Inda Novita Sari, Maya Macia Sari, Putri Sari, Tri Dessy Ratna Sebayang, Saimara A M Sembiring, Egia Mintania Sri Rezeki Sihombing, Dona Olivia Sijabat, Hotman D Silitongga, Juliarta Elisabeth Silvi Dwi Utari Simamora, Amoy Dameria Sirait, Netty Julianti Sitanggang, Juninetenth Keeply F Siti Arifah Situmorang, Daniel Suci Azzahra Suci Ramadhani, Suci Sundari Apriliani SURYANI Syafira, Nadiah Zulfi Syari, Meilya Evita Talitha Nabila Tamba, Rani Tampubolon, Merna Gletesya Telaumbanua, Erikson Andrianus Tengku Sheila Chairunisa Tengku Sheila Chairunisa Tetty Lasniroha Sarumpaet Tetty Tiurma Uli Sipahutar Tripriyono, Agus Triprlyono, Agus Ujung, Jhonny Tumpal Parulian Vadia, Reni Vanisya Aprilia Sidauruk Wahyu, Ahmad Braja Wilda Zulkarnain Yani, Isbet Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran Zul Sahyani Limbong