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Pengaruh Profitabilitas dan Solvabilitas Terhadap Income Smoothing dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Bank Umum Syariah Periode 2019-2021 Nisa, Khairun; Atika, Atika; Rahmani, Nur Ahmadi Bi
Journal of Computer Science and Information System(JCoInS) Vol 5, No 2: JCOINS | 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jcoins.v5i2.5713

Abstract

Financial statements are one of the things that investors need to pay attention to before they invest their funds. However, financial reports are often manipulated for certain purposes, and what is often manipulated is profit reports. This act of earnings manipulation is called earnings management, and the most frequently used strategy is income smoothing. This is certainly contrary to sharia principles that have been carried out by sharia commercial banks. GCG as a company management system is expected to minimize these actions. This study aims to determine what factors influence income smoothing by analyzing its financial performance, namely profitability and solvency. This study uses descriptive quantitative methods with PLS observer tools. The sample in this research is the 2019-2021 sharia commercial bank financial statements. The results of this study indicate that only DAR (Dept to Asset Ratio) has a significant effect on income smoothing, while the other three variables namely ROA (Ratio Of Assets), ROE (Ratio Of Equity), and DER (Dept to Equity Ratio) have no effect on income smoothing. GCG is unable to moderate profitability (ROA and ROE) on income smoothing, and GCG is unable to moderate solvency (DAR and DER) on income smoothing.
Analisis Implementasi Laporan Keuangan Berdasarkan Peraturan Menteri Koperasi No.14 Tahun 2015 Tentang Pedoman Akuntansi USPPS Oleh Koperasi (Studi Kasus Pada BMT Sumber Barokah Pulau Rakyat) Lidiya Uzmasyah; Saparuddin Siregar; Atika Atika
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1260

Abstract

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives
Description Analysis of Human Behavior that Causes the Emergence of HIV/AIDS Infectious Diseases in Surabaya Susilawati, Yayuk; Nasronudin, Nasronudin; atika, atika
Indonesian Journal of Tropical and Infectious Disease Vol. 1 No. 2 (2010)
Publisher : Institute of Topical Disease Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.571 KB) | DOI: 10.20473/ijtid.v1i2.2174

Abstract

HIV virus is transmitted to other individuals particularly through sexual contact with infected individuals, narcotic abuse using shared infected needle, maternal-fetal transmission in perinatal period, either during pregnancy, labor, and breastfeeding, or through infected blood donor. The diagnosis of HIV/AIDS infection is established using laboratory examination with the indication of clinical symptoms or high risk behavior. This descriptive study was intended to describe human behaviors that cause the occurrence of HIV/AIDS in Surabaya. To find the description of the disease, the percentage of total HIV/AIDS patients according to behavioral risk factors was estimated. Total patients in 9 hospitals at each risk factor were divided with total patients in those hospital, multiplied with 100. The description of the disease according to behavioral risk factors in Surabaya is as follows: total patients between January and December 2005 was 382 individuals; 204 due to sexual contact (53.40%), 161 due to injected drug use (IDU) (42.15%), 6 perinatal cases (1.57%) and 11 with unknown causes (2.88%). From risk factor sexual relationship behavior as many as 204 people, respectively heterosexual 174 people (85.29%), homosexual 17 people (8.33%) and bisexual 13 people (6.37%). Further analytical studies are needed to analyze correlation between human behavior and the occurrence of HIV/AIDS in Surabaya.
PENETAPAN UPAH KARYAWAN BERDASARKAN BESARNYA LABA PENJUALAN sonia, tara; atika, atika; napisah, napisah
Al-muamalah Vol 9 No 1 (2023): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/muamalah.v9i1.18322

Abstract

ABSTRAK Hasil penelitian menyimpulkan bahwa (1) Perjanjian penetapan upah karyawan berdasarkan besarnya laba penjualan di Toko Herbal Uncle Udin Palembang adalah dikaitkan dengan Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja yang diatur di dalam Pasal 81 angka 28 yang memuat baru Pasal 90B Undang-Undang Nomor 13 Tahun 2003 bahwa pemilik kerja termasuk ke dalam pengecualian bagi pengusaha yang menerapkan ketentuan upah minimum dalam membayar upah karyawannya. Karena Toko Herbal Uncle Udin Palembang termasuk ke dalam usaha mikro dan kecil yang mana di dalam Undang-Undang tersebut memberikan pengecualian di dalam membayar upah karyawan berdasarkan ketentuan upah minimum. Maka upah karyawan pada usaha mikro dan kecil dapat dibayarkan berdasarkan kesepakatan antara pengusaha dan pekerja di perusahaan. (2) Dalam tinjauan Hukum Ekonomi Syari’ah bahwasanya Toko Herbal Uncle Udin Palembang telah sesuai dengan rukun dan syarat ujrah dan diperbolehkan bagi pemilik toko menetapkan upah karyawan berdasarkan besarnya laba penjualan karena telah sesuai berdasarkan prinsip keadilan, prinsip keterbukaan dan prinsip kemaslahatan. Metode penelitian yang digunakan adalah penelitian lapangan atau (Field Research) dengan menggunakan Social Situation sebagai populasi penelitian dan teknik sampling dengan cara probability sampling Kata Kunci : Perjanjian, Penetapan Upah, Laba Penjualan
SISTEM CASH DAN MEMBER GET MEMBER PADA PENGGUNA APLIKASI SNACK VIDEO SEBAGAI SUMBER INCOME PENDAPATAN: SISTEM CASH DAN MEMBER GET MEMBER PADA PENGGUNA APLIKASI SNACK VIDEO SEBAGAI SUMBER INCOME PENDAPATAN Anggraini, Yessy Tri; Atika, Atika; Himsyah, Fatroyah Ars
Al-muamalah Vol 9 No 2 (2023): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/muamalah.v9i2.20898

Abstract

Snack Video is a short video social platform for all users to record and share their life, with the core mission of “Capture the World, Share Your Story”. The Member Get Member System in the Snack Video application is another way to make money through the snack video application by inviting and registering friends, then users who invite friends via the invitation code will receive money worth IDR 52,600 (can be adjusted according to promos). From snack video) in cash. This study uses a type of field research (field research). Data collected in this study through interviews, and directly to the object of research, and literature study using documentation from several literature books related to research. Primary data from this thesis were obtained through data obtained directly from the field through the results of interviews with informants related to the research. Secondary data was obtained by means of literature studies such as documentation from primary books which were considered representative of the research, and were also supported by secondary and thesis books as a complement to the existing primary books. And the data analysis used is a qualitative descriptive method using inductive thinking methods, namely studying a specific phenomenon that exists in the field to obtain its rules. Based on this research, it can be concluded that (1) Snack Video is a short video social platform where all users can record and share their lives, with missions completed and users get lots of coins collected from these missions. One of them is the Member Get Member System in the Snack Video application which is another way to make money through the snack video application by inviting and registering friends, then users who invite friends via the invitation code will receive money worth IDR 52,600 (can be adjusted according to promo from snack video) in cash. (2) The cash and Member Get Member system for snack video application users as income / income in the perspective of Sharia Economic Law uses the Ju’ālah contract because the video snack application pays users after the user has carried out the mission in the application by giving a predetermined number of points from each mission in the video snack application which in general have fulfilled the conditions and pillars and have been based on principles and principles in Sharia Economic Law, in accordance with Islamic law. Keywords: Snack Video, Cash System and Member Get Member, Akad, Ju’ālah
PERAN KUASA HUKUM TERHADAP PERKARA WANPRESTASI PADA GUGATAN SEDERHANA Fathya, Shabriena; Atika, Atika; Ars Himsyah, Fatroyah
Al-muamalah Vol 10 No 1 (2024): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/muamalah.v10i1.23745

Abstract

Penelitian ini menjelaskan dan mengkaji tentang Peran Kuasa Hukum Terhadap Perkara Wanprestasi Dalam Sengketa Utang Piutang Pada Gugatan Sederhana yaitu karena dalam hukum acara perdata sifat seorang kuasa hukum ittu mewakili kepentingan kliennya dan dianggap hadir dalam persidangan sedangkan untuk gugatan sederhana seorang kuasa hukum ia tidak bersifat mewakili tetapi hanya mendampingi dan memiliki konsekuensi ketika kuasa hukum hadir dan kliennya tidak hadir maka hal tersebut dianggap tidak hadir. Adapun yang menjadi Rumusan Masalah dalam penelitian ini yaitu Pertama, Bagaiimanakah iimpleimeintasii peiran kuasa hukum dalam gugatan seideirhana pada peirkara wanprestasi dalam seingkeita utang piutang. Kedua, Bagaiimanakah tiinjauan yuriidiis teirhadap peiran kuasa hukum pada peirkara wanprestasi dalam seingkeita hutang piutang meinurut Peirma Nomor 4 Tahun 2019 teintang Tata Cara Peinyeileisaiian Gugatan Seideirhana. Penelitian ini menggunakan penelitian lapangan (Field Research). Jenis data yang digunakan merupakan sumber data primer yaitu data yang di hasilkan melalui wawancara serta dokumentasi dengan narasumber terpilih melalui teknik purposive sampling dan sumber data sekunder yaitu data yang di peroleh dari buku-buku, jurnal dan referensi lainnya, serta di analisis data menggunakan Deskriptif Kualitatif. Berdasarkan hasil yang diperoleh dari penelitian ini terhadap Peran Kuasa Hukum Terhadap Perkara Wanprestasi Dalam Sengketa Utang Piutang Pada Gugatan Sederhana. Pertama, Peran kuasa hukum dalam menangani gugatan sederhana sama dengan hukum acara perdata lainnya yaitu bisa bersifat mewakili atau mendampingi dan pada realita dipersidangan kehadiran dari seorang penggugat atau tergugat tetap dihitung kehadirannya dengan catatan bahwa penggugat atau tergugat setidaknya hadir walaupun satu kali diawal persidangan dalam gugatan sederhana. Kedua, pada peirkara wanprestasi dalam seingkeita utang piutang dalam gugatan seideirhana peran kuasa hukum atau advokat bertindak sebagai pendamping. Namun, pendampingan yang bersifat aktif, bukan hanya pasif.
KORBAN KEKERASAN SEKSUAL DI KAMPUS: PENGALAMAN NARATIF Atika, Atika
Harakat an-Nisa: Jurnal Studi Gender dan Anak Vol. 8 No. 2 (2023)
Publisher : Center for Gender and Children Studies, Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) UIN Sultan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/82.77-86

Abstract

This study examines the dynamics of sexual violence in the campus environment, focusing on student perceptions and attitudes, institutional responses, and the social implications that arise. The findings show that social norms that support aggressive masculine behavior, ineffective campus policies, and lack of education about sexual violence are the main factors influencing the prevalence of sexual violence. Many victims feel that their reports are not taken seriously and do not receive adequate support, both from friends and institutions. Victim-blaming attitudes are still common, which hampers reporting and case handling efforts. This research emphasizes the importance of campus policy reform, improved educational programs, and better support for victims to create a safe and inclusive environment. Implications of these findings include the need for a thorough evaluation of existing policies and procedures, as well as the development of programs aimed at increasing awareness and understanding of sexual violence among students
Praktik Pendidikan Inklusif untuk Anak Berkebutuhan Khusus di Sekolah Dasar Atika, Atika
Harakat an-Nisa: Jurnal Studi Gender dan Anak Vol. 9 No. 1 (2024)
Publisher : Center for Gender and Children Studies, Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) UIN Sultan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/91.45-54

Abstract

This study aims to examine the practice of inclusive education for children with special needs in elementary schools. The study identified several key challenges, including a lack of curriculum flexibility, teacher readiness and competence, support from parents and the community, and limited infrastructure and resources. Through interviews and observations, it was found that the existing curriculum is often inadequate to accommodate the needs of students with special needs. In addition, many teachers feel less confident in teaching children with special needs due to the lack of training. Parental and community support also plays an important role, but stigma and lack of understanding are still obstacles. Inadequate infrastructure and resources further hinder the implementation of inclusive education. This research emphasizes the importance of adaptive policies, continuous training for teachers, community education, and improving infrastructure and resources to create an inclusive learning environment.
Minat Nasabah Non Muslim Dalam Membeli Produk Asuransi Syariah (Studi Kasus Pada Asuransi Jiwa Syariah Bumiputera 1912 Cabang Medan) Damayanti, Ayu; Atika, Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2636

Abstract

Sharia life insurance is risk management based on the correct principles of assisting and protecting one another by making payments based on the death or life of the spouse or other payments stipulated in the contract at a fixed time to the spouse or other entitled party. Determined based on the results of fund management. Insurance two types of traditional life insurance and Sharia life insurance were introduced, where a fixed rate system traditionally upsets the conscience of all Muslims except in Indonesia. Interest in fiqh is classified as interest, which is prohibited by Sharia (Haram by law). Therefore, interest-free financial institutions, one of which is Sharia Life Insurance.
Strategi Pemasaran Produk Gadai Emas Dalam Menarik Minat Nasabah Pada Bank Syariah Indonesia KC Sibolga Rustiana, Devara; Atika, Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.4730

Abstract

This study aims to find out how the marketing strategy for pawning gold products in attracting customer interest in Islamic banks in Sibolga Kc. The type of research that the authors conducted was field research, namely field research that is descriptive qualitative in nature, namely a study that describes the form of a marketing strategy for pawning gold products in attracting customer interest at Bank Syariah Indonesia Kc Sibolga. The results of this study are the marketing strategy for Islamic gold pawn products at Bank Syariah Indonesia Kc Sibolga, namely product strategies carried out by maintaining service quality to customers and using a comprehensive assessment tool. The pricing strategy is achieved by monitoring the product and operating the product according to Sharia principles. In the location strategy, this is done by providing a convenient and safe location for gold pawning transactions as well as easy access to the Bank's location. The promotion strategy is achieved by conducting broad outreach to the public, especially mothers, shop owners, entrepreneurs and maintaining promotions by distributing leaflets and maintaining public trust. And the results of data on sharia gold pawning customers in Sibolga District show that the gold pawn business has experienced significant growth, so that the marketing strategy plays a very important role in sharia gold pawning. Bank Syariah Indonesia Kc Sibolga.
Co-Authors A, RismaDani Abdilah, Muhammad Abdurachman Abdurachman Abdurrohman KM, M. Sa’id Achmad Sunani Miftachurrohman Ade Khadijatul Z. Hrp Adhi Kusumastuti Aditiawarman Aditiawarman, Aditiawarman Adzibah, Salsabila I’tilaful Adzillah, Salsabila Nur Imatul Afiatika Ahsani Afifah, Yuliana Aftiah, Nurul Agusviyanda, Agusviyanda Ahmad Fikri ahmad syauqi, ahmad Aida Rahmi Ainun Sakiah Aji A. R. Arief Akbar, Muhamad Defri Akbar, Syarif Ali Akustika, Salsabillah Al Husein, Hizri Alicia, Febi Allisa, Safiah Alwi Pratama Putra Siregar Alwi, Fachri Amalia, Rize Budi Ananda Ibnu Sobri Hasibuan Andarini, Sonja Andi Hotmatua Harahap Andriyani Andriyani Anggraini, Yessy Tri Annisa Annisa Annisa Javalia Hasanah anomsari, hanna dyahferi Aprianti Aprillia, Nur Aqwa Naser Daulay Arafah, Rizanita Zulfa Arie Suciyana Sriyanto Arifianti, Sari Maharani Arifin Fauzi Lubis Ariska Malida Syakira Matondang Ars Himsyah, Fatroyah Arta Rahman Asih, Dwi Putri Asriwati, Asriwati Atsira, Olga Putri Audini, Vira Azhar, Mhd Karya Satya Aziva, Zahra Azliani, Mayaza Azrin Bahri Harahap Bahtiar, Fahmy Zuhda Bambang Purwanto BAMBANG, PURWANTO Batubara, Maryam Bayu Ariwibowo, Bayu Bi Rahman, Nur Ahmadi Bi Rahmani, Nur Ahmadi Billah, Mu’tasim Bou, Sharlyani Maria Budi, Amalia Rize Cahyaning, Putri Eka Arum Chandra Ali Hanapiah Lubis Consuelo, Joe-Bren L Damayanti, Ayu Damiri, Damiri Dea Putri Amanda Dessy Rahmadani Devara Rustiana Dewi Setyowati Dia, Dinda Dita Marisa Dominicus Husada Dona Martilova Drs. Basyaruddin Dwilda, Euvanggelia Ellisa Vikalista Elva Ronaning Roem Endyka Erye Frety Ernawati Ernawati Evelyn Asaleo Fachriansyah, Hafiz Fadhiilah, Nabiilah Fadilah, Adinda Rizki Faroby, A. Izzat Al Fathya, Shabriena Fauzi, Muhammad Resty Febriyani, Irma Feri Wijaya Fernando, Henky Ferona, Nur Avina Fitri Hayati Fitriyana, Deni Fajar Fransiska, Ira Ginting , Nauval Haiban Gunawan, Dandi Hana Pertiwi Handayanto Handayanto Harahap, Anhar Nurdiansyah Harahap, Aswan Nawawi Harahap, M. Ikhsan Harahap, Muhammad Ikhsan Harahap, Yusra Lestari Harelina, Tia Harisman, Jasri Hasby, Muhammad Farhan Havidotinnisa, Siti Hawanda, Maisyah Hebert Adrianto Hendra Harmain Heri Junaidi Herinawati Herinawati Himsyah, Fatroyah Ars Hutabarat, Siti Lutfia Hutasoit, Rizky Bona Manobing Ika Puspita Sari Iksaruddin Iksaruddin Imsar Imsar Imsar, Imsar Intan Fairuz Zakia Irfan Aulia Syaiful Ishami Y. Purnama Isnaini Harahap Iswanti, Putri Itu, Lorensia Maria Yustina Ivon Diah Wittiarika Izzati, Dwi Jamrizal, Jamrizal Jayadi, Mhd Dimas Jeffri, Jeffri Jumadi Kaharuddin Kahfita Ardana Khairani, Umi Khairun Nisa Khairunnisa Khairunnisa Kusnadi, Hafidah Ayu Kusuma Wardhani, Febrianti Kusuma, Rahayu Laila Saqila Putri Larasati, Yuniar Galuh Lestari Hulu, Rita Dwi Lewi, Sarifah Lia Artika Sari Lidiya Uzmasyah Lu'lu'atul, Fikriah Lubis, Khoirun Nisa Lubis, Mutia Zahra Lubis, Rifki Nanda putra Luke, Kevin Luthvia Aulia M Difach Hazairin Nasution M. Rendy Ramadhan Manik, Raudah Uci Mayasari Margarita Maramis, Margarita Marliyah Maryanti, Endang Mashithoh Sitorus Masruroh, Ainul Maya Macia Sari Melly Anjelika Merah Delima Mesyah, Ella Trafera Mirna Kurnia Tanjung Mislaini Mislaini Mochammad Wildan Morin, Leanne Muarrif Sani Mubarok, Basri Al Muhammad Abdillah Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Saleh Siregar muhammad Syahbudi, muhammad Muhammad Syarif Hidayatullah, Muhammad Syarif Muhammad Syukri Albani Nasution Nadapdap, Thomson P Nafawangsa, Friska Naila Adibah Najmuddin Rasul Napisah, Napisah Nasronudin Nasronudin Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Elna Sari Nasution, Juliana Nasution, Syukry El Hanif Nawawi, M Iqbal Ningsih Damanik, Surya Nisa, Sofatun Novita Sari Nur Adilah Nur, Afrinis Nurali Sumah, Chousadilla Nurbaiti Nurbaiti Nurdin Nasution Nurhasanah Siregar . Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhayati, Immas Nuri Aslami Nurkholish Majid Nurlaila Nurlaila Nurmala Kumarasari Pasaribu Nurmasitah, Sita Nursantri Yanti Nurul Syahqilla Nurwani Nurwani, Nurwani Oktarina Harahap Pangesti, Devia Regita Pardede, Diah Hafni Parinduri, Islah Rizky Parman Komarudin Patriantoro . Perdana Siregar, Anri Akta Pertiwi, Hana Pertiwi, Piliang, Sucita Saskya Prameswari, Ardhia Prastriansyah, Angga Prastyo, Beny Pratama, Tito Satria Priandhini, Sekar Afifah Purba, Hana Ayunda Putri Amanda, Dea Putri Fajariah Sabda Putri Nur Annisa Putri Rahmawati Putri, Adelia Salsabila Putri, Hana Letitia Anjani Suwardi Putri, Meltanti Kaswa Putri, Rafika Ananda Putri, Riri Dwita Putri, Siti Rahmayanti Qodariah Barkah Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmansyah Rahmansyah Rahmat Daim Harahap Rahmawati, Fidi Rahmawati, Lulu Rahmi Syahfitri Harahap Ramadhani, Sri Ramadhani, Yashinta Ramadhani, Yerix Ramdanil Fajar Rangkuty, Fathia Mawaddah Rania, Najwa Miftah Rejeki, Purwo Sri Rendra Rahmawan restiana, Riza ria septiana Rian Azhari Siregar Risky Sobari Ritonga, Mei Anriani Ritonga, Nanda Wirayulinda Rizki Rizki Romli SA Roudlotus Sholikhah Rukmana, Nadia Mayang Rustiana, Devara Salma Asilah Sampurna, Mahendra Arif Samsudin Anis Saparuddin Siregar Saparuddin Siregar Saputra, Rahmat Sari, Devi Yana Saria Yiska Panggabean Sarmiati Mia Sa’adi, Ashon Sebayang, Elisabet Br Sesilya Saman Shalma Alya Fadilla Sheila Anggraini Sholikhah, Roudlotus Sholikhah Siam, Rambu Nurul Silfira Ayu Ningsih Pasaribu simarmata, eprimanta Sintang, Suraya Siregar, Aspan Sofyan Siregar, Efrida Rahma Sari siregar, ilfirayuarfika Siregar, Rizki Kurnia Siti Aisyah Situmorang, Nurul Utami Sodiah Sodiah, Sodiah Soetanto, Maria Fransisca sonia, tara Sri Bella Larasaty Yuandra Sri Endah Wahyuningsih sri sudiarti Subandi Subandi Sugianto Sugianto Sumarsana, Asep Sundari Indah Wiyasihati Supramono Supriyadi, Agung Suri, Dian Mei Surono Surono Syafitri, Elen Syaifuddin Syaifuddin Syamsiah, Syamsiah Tambunan, Khairina Telaumbanua, Ita Ayu Anggina Tengku Riza Zarzani N Tri Hidayati Tri, Yuniarti Rini Wahyu Syarvina Wahyuni, Sri Intan Wahyuningtyas, Istanti Dwi Wibisono, Aldino widowati widowati Winda Angraini Nasution Wiranti, Wiranti Woro Setia Ningtyas Yanti, Nur Santri Yanti, Nusantri Yayuk Susilawati, Yayuk YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuhenanda D. Pratama Yuliati, Erikavitri Yunda Herliana Yuniati Yuniati Yusnidar Yusnidar Yusrizal Yusrizal Zaenal Abidin Zaenuddin Hudi Prasojo Zahra, Aulia Zainal Arifin Zainarti Zainarti Zuhrinal M. Nawawi