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Determination of Fiscal Dependence and Disaster Risk on Local Government Unexpected Expenditure Allocation in Indonesia Arif Wicaksana , Francis Lucky; Azhar, Azhar
PERSPEKTIF Vol. 14 No. 2 (2025): PERSPEKTIF April
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v14i2.13984

Abstract

Indonesia's vulnerability to natural disasters significantly challenges local government fiscal management and disaster preparedness. This study examines the relationship between budgetary dependence and disaster risk index on the allocation of contingency expenditures  (BTT) in local governments in Indonesia. This study analyzes how fiscal dependence and regional disaster risk index affect local government decisions in preparing resources to anticipate emergencies. This research is academically relevant because of the limited studies linking fiscal governance and disaster risk in developing countries, particularly Indonesia. The study uses a quantitative approach with correlation analysis of regency/city government budget data throughout Indonesia in 2023. The study's results show that the level of fiscal dependence or the disaster risk index does not entirely determine the allocation of BTT by local governments. Although there is a significant negative correlation between disaster risk scores and unexpected spending allocations, the relationship is weak. This indicates that other factors play a greater role in BTT budgeting decisions. In the context of policy, the results of the study recommend the development of regulations that encourage local governments to allocate unexpected spending budgets proportionally according to the level of risk faced, so that regional fiscal readiness in dealing with emergencies can be more optimal. Academically, this study enriches the literature on fiscal governance in developing countries by including disaster risk variables as an essential factor in regional budgeting.
A Implementation of West Manggarai Regent Regulation No. 58 of 2017 concerning Hotel and Restaurant Tax on Tour Ships Ramadhan, Ivan; Azhar, Azhar
PERSPEKTIF Vol. 14 No. 2 (2025): PERSPEKTIF April
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v14i2.14108

Abstract

This study examines the implementation of hotel and restaurant tax policies on tourist ships in West Manggarai Regency. This policy aims to optimize the potential of Regional Original Revenue (PAD) from the tourism sector, especially accommodation and restaurant services provided by tourist ships. Hill and Hupe used a reference to policy implementation theory to analyze this problem. Data is collected through document studies sourced from written documents or archives, newspapers, and published and qualitatively analyzed statistical data. The study results concluded that although online tax reporting systems have been implemented to improve efficiency, the realization of tax revenues often does not reach the target. Factors that hinder these achievements include low taxpayer compliance, lack of socialization, limited human resources in supervision, and lack of coordination between stakeholders. This study recommends increasing socialization, technical training for business actors, and strengthening stakeholder coordination to improve policy effectiveness. In addition, strict sanctions are needed for business actors who do not comply, and incentives are provided for those who fulfill their obligations. These findings are expected to be useful for local governments in managing tourism tax potential more optimally.
MENINGKATKAN PROFITABILITAS MELALUI OPTIMALISASI MARGIN LABA DAN PEMBERIAN KREDIT SERTA MENURUNKAN BIAYA OPERASIONAL PADA PERUSAHAAN PERBANKAN PERSERO Sarmigi, Elex; Wahyuni, Endah Sri; Sumanti, Eva; Bustami, Bustami; Azhar, Azhar
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.15428

Abstract

Profitability is a crucial component for a company to remain competitive, grow, and deliver value to shareholders. To achieve maximum profitability, the company must be able to increase profit margins and liquidity while reducing operational costs. This study aims to analyze the impact of the Operating Expenses to Operating Income Ratio (BOPO), Loan-to-Deposit ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) for state-owned banking companies listed in the Financial Services Authority (OJK) from 2018 to 2023. This research also examines the mediating role of NIM in the relationship between BOPO, LDR, and ROA. The data used in this study were obtained from the annual reports of banks listed in OJK, employing the Structural Equation Model (SEM). The results show that BOPO has a significant negative effect on ROA, LDR has a significant positive effect on ROA, and NIM has a significant positive effect on ROA. Furthermore, NIM plays a partial mediating role in the relationship between BOPO and ROA, but it does not mediate the relationship between LDR and ROA. These findings provide insights for bank management to focus on operational efficiency and effective NIM management to improve profitability.
Tembang Dolanan Sebagai Media Pembelajaran PAI dalam Membangkitkan Nilai Religius Peserta Didik Wahyudi, Dedi; Azhar, Azhar
Tarbawiyah Jurnal Ilmiah Pendidikan Vol 7 No 1 (2023): Tarbawiyah : Jurnal Ilmiah Pendidikan
Publisher : Institut Agama Islam Negeri (IAIN) Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/tarbawiyah.v7i1.7007

Abstract

Education must integrate spiritual and cultural excellence, one of which is by using the media tembang dolanan. Cultural products such as traditional songs can be used as learning media that are infused with religious character values and virtues. One of these songs is Sluku-Sluku Bathok. Sluku-sluku bathok has a rich meaning that the creator wants to convey to the people who hear it. After an in-depth analysis of the song Sluku-Sluku Bathok has religious values that include the dimensions of faith, worship, and morals contained in each lyric. To instil Islamic values based on local wisdom in education, strong support is needed from institutions that care about the importance of these religious values. The school curriculum that has been prepared and implemented well shows that the institution has provided strong support in realising this hope. The approach used to instil local wisdom-based Islamic values to students is to cultivate religious values based on local wisdom, one of which is using this dolanan song. The role playing model is one of the models to implement the Sluku-Sluku Bathok song in PAI learning methodology so that it can internalise religious values.
Sosialisasi Hak Cipta Bagi Perwakilan Seniman Aceh Rahmah, Siti; Ramli, Chairiyan; Junarlis, Junarlis; Erdiana, Erdiana; Azhar, Azhar
Abdurrauf Journal of Community Service Vol. 2 No. 1 (2025): Abdurrauf Journal of Community Service
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/ajcos.v2i1.167

Abstract

Copyright is an exclusive right that attaches automatically to the creator of a work based on the declarative principle. However, many artists, including in Aceh, lack an understanding of the importance of copyright protection, making them vulnerable to plagiarism, piracy, or illegal use that is financially and morally damaging. Therefore, socialization is needed to raise awareness and understanding of copyright and its registration procedures. This activity aims to provide Aceh Artist representatives with an understanding of copyright, its legal protection, and copyright registration procedures. Thus, artists can legally protect their works and utilize the economic and moral rights attached to their creations. The socialization was carried out with a service learning approach, actively involving participants through material presentations, interactive discussions, questions and answers, and case studies. The materials covered the definition of copyright, principles of legal protection, the role of the National Collective Management Institution (LMKN), and copyright registration procedures. Participants consisted of representatives of Aceh Artists who are members of the Aceh Artists Assembly (MaSA). This activity succeeded in increasing participants' understanding of the importance of copyright and its registration procedures. Participants showed high enthusiasm during the discussion and Q&A sessions, and provided positive feedback. However, the scope of participants was still limited, so there is a need to expand the reach of the socialization to artists in other regions in Aceh for greater impact. Abstrak: Hak cipta merupakan hak eksklusif yang melekat secara otomatis pada pencipta suatu karya berdasarkan prinsip deklaratif. Namun, masih banyak seniman, termasuk di Aceh, yang kurang memahami pentingnya perlindungan hak cipta, sehingga rentan terhadap plagiarisme, pembajakan, atau penggunaan ilegal yang merugikan secara finansial dan moral. Oleh karena itu, diperlukan sosialisasi untuk meningkatkan kesadaran dan pemahaman tentang hak cipta serta prosedur pendaftarannya. Kegiatan ini bertujuan untuk memberikan pemahaman kepada perwakilan Majelis Seniman Aceh (MaSA) mengenai hak cipta, perlindungan hukumnya, serta tata cara pendaftaran hak cipta. Dengan demikian, seniman dapat melindungi karya mereka secara hukum dan memanfaatkan hak ekonomi serta moral yang melekat pada ciptaan mereka. Sosialisasi dilaksanakan dengan pendekatan service learning, melibatkan peserta secara aktif melalui presentasi materi, diskusi interaktif, tanya jawab, dan studi kasus. Materi mencakup definisi hak cipta, prinsip perlindungan hukum, peran Lembaga Manajemen Kolektif Nasional (LMKN), serta prosedur pendaftaran hak cipta. Peserta terdiri dari perwakilan Seniman Aceh yang tergabung dalam Majelis Seniman Aceh (MaSA). Kegiatan ini berhasil meningkatkan pemahaman peserta tentang pentingnya hak cipta dan prosedur pendaftarannya. Peserta menunjukkan antusiasme tinggi selama sesi diskusi dan tanya jawab, serta memberikan umpan balik positif. Namun, cakupan peserta masih terbatas, sehingga diperlukan perluasan jangkauan sosialisasi ke seniman di wilayah lain di Aceh untuk dampak yang lebih luas. Kata Kunci: Hak Cipta, Seniman Aceh, Karya
The Influence of the Work Environment and Work Discipline on Elementary Teachers’ Performance Yusnidar, Yusnidar; Azhar, Azhar; Sumarno, Sumarno
JOURNAL OF TEACHING AND LEARNING IN ELEMENTARY EDUCATION (JTLEE) Vol. 4 No. 2 (2021): August 2021
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/

Abstract

This study aims to analyse the effect of the work environment and work discipline on the elementary teachers’ performance. The source of data in this study was elementary teachers from Dumai, Riau province, Indonesia. The data of this study were obtained from the distribution of questionnaires to 166 elementary teachers who were selected using random sampling technique. Data analysis used multiple regression analysis. The results showed that individually and collectively work environment and work discipline had an effect on elementary teachers’ performance. A comfortable work environment and a high level of work discipline will improve teacher performance. Thus, it can be concluded that the variables of work environment and work discipline on teacher performance have a positive influence.
Pengaruh Variasi Rasio Penambahan Pektin dan Filler CaCO3 Terhadap Karakteristik Cangkang Kapsul Non Gelatin Lismeri, Lia; Manullang, Hotnauli Tri Damayanti; Yuli Darni, Yuli; Azhar, Azhar
Jurnal Teknologi dan Inovasi Industri (JTII) Vol. 6 No. 1 (2025)
Publisher : Fakultas Teknik, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jtii.v6i1.103

Abstract

Kapsul non-gelatin merupakan alternatif yang sesuai untuk kebutuhan vegetarian dan halal karena tidak mengandung gelatin yang berasal dari sumber hewani. Penelitian ini bertujuan untuk mengevaluasi pengaruh variasi rasio kalsium karbonat (CaCO₃) dan pektin terhadap karakteristik cangkang kapsul non-gelatin. Formulasi dilakukan dengan memvariasikan jumlah CaCO₃ (0,2; 0,4; dan 0,6 gram) dan pektin, untuk mengamati pengaruhnya terhadap karakteristik fisik kapsul. Hasil penelitian menunjukkan bahwa variasi rasio CaCO₃ dan pektin berpengaruh signifikan terhadap karakteristik cangkang kapsul. Formulasi terbaik diperoleh dengan HPMC 2,5 gram, pektin 0 gram, karagenan 3 gram, dan CaCO₃ 0,4 gram. Karakteristik kapsul yang dihasilkan memiliki kadar air sebesar 22,712%, yang belum memenuhi standar Farmakope. Namun, waktu hancur sebesar 21 menit 10 detik, viskositas larutan 660 cPs, dan pH 6 telah memenuhi standar yang ditetapkan. Hasil ini menunjukkan potensi kapsul non-gelatin sebagai alternatif yang layak untuk digunakan dengan formulasi yang lebih lanjut disempurnakan
Pembuatan Material Pereduksi Panas Eco-Friendly Berbasis Komposit dengan Memanfaatkan Ampas Sagu Luthfi, Luthfi; Azhar, Azhar; Harahap, Jagodang; Riyadhsyah, Teuku; Sumardi, Sumardi
Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Vol 11, No 1 (2025): April
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jmkn.v11i1.11699

Abstract

Sebagai negara produsen sagu terbesar di dunia, Indonesia memiliki potensi ampas sagu yang sangat besar yang selama ini belum dimanfaatkan secara optimal dan hanya dibuang begitu saja tanpa ada nilai manfaat yang diperoleh. Studi yang dilakukan dalam artikel ini memaparkan pemanfaatan ampas sagu dalam pembuatan komposit pereduksi panas dengan menggunakan bahan perekat resin unsaturated polyester yang murah dan banyak tersedia di pasaran. Ada tiga papan komposit yang berhasil dibuat dengan fraksi volume ampas sagu 20%, 30% dan 40%. Pengujian kemampuan dalam mereduksi panas dilakukan dengan mengukur konduktivitas termal dari komposit ampas sagu dengan menggunakan kotak pengujian dengan sensor termokopel DS18B20 yang dikontrol menggunakan mikrokontroler Arduino UNO. Kotak pengujian dibuat sedemikian rupa hingga dapat menguji empat buah spesimen komposit pada saat yang bersamaan dan dilengkapi dengan lampu 100W sebagai pemanas yang dipasang di bagian tengah atas dari kotak. Dari hasil pengujian diperoleh konduktivitas termal yang cukup rendah, k ~ 0.2 – 0.15 W/(m.K) dimana hal ini menunjukkan kemampuan mereduksi panas yang cukup baik. Persamaan korelasi yang menghubungkan persentase ampas sagu terhadap konduktivitas termal komposit juga telah berhasil dikembangkan dengan menggunakan pencocokan kurva regresi linear sederhana baik untuk keseluruhan data ataupun untuk rentang nilai dimana konduktivitas termal telah mencapai kondisi steadi.
Aplikasi Pembelajaran Al-Mufradat Untuk Siswa Madrasah Ibtidaiyah Berbasis Android Mulyadi, Mulyadi; Rozana, Mila; Azhar, Azhar
Sisfo: Jurnal Ilmiah Sistem Informasi Vol. 5 No. 2 (2021): Sisfo: Jurnal Ilmiah Sistem Informasi, Oktober 2021
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/sisfo.v5i2.6338

Abstract

Al-Mufrodat merupakan salah satu unsur dalam bahasa Arab. Setiap kalimat dalam bahasa Arab pasti tersusun dari beberapa al-mufrodat. Dalam pembelajaran bahasa Arab ada beberapa permasalahan yang dihadapi siswa Madrasah Ibtidaiyah diantaranya anak tidak mampu mengikuti pembejaran seperti yang diterapkan dikarenakan media pembelajaran yang kurang menarik dan membosankan dan biasanya kosakata diperkenalkan dalam bentuk buku-buku dan poster-poster yang dijual. Oleh karena itu dirancanglah aplikasi pembelajaran al-mufradat bahasa Arab menggunakan media visualisasi yang menampilkan teks, gambar dan audio (suara) berbasis android menggunakan metode string matching dengan algoritma brute force di pencarian kosakata dan algoritma fisher-yates shuffle dalam pengacakan soal. Didalam aplikasi ini user dapat mempelajari 7 materi yang sering dijumpai sehari-hari seperti materi angka, anggota tubuh, benda dikelas, buah-buahan, hewan, nama-nama hari dan warna.
Analisis Persepsi Ibu Balita Terhadap Layanan Posyandu Rahmi, Vrisca; Azhar, Azhar; Jais, Muhammad
Transformasi : Jurnal Penelitian dan Pengembangan Pendidikan Non Formal Informal Vol 11, No 1 (2025): Maret
Publisher : Program Studi Pendidikan Luar Sekolah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jtni.v11i1.15106

Abstract

Abstract: The purpose of this study was to analyze the level of perception of mothers of toddlers towards Posyandu Anggrek services in Kampung Perawang Indah, Tualang District, Siak Regency. The method in the study used a quantitative approach with a descriptive survey design. The study population amounted to 107 mothers of toddlers with a sample of 85 respondents determined through simple random sampling technique. Instruments used in this study through a structured questionnaire based on five indicators used (Reliability, responsiveness, empathy, physical evidence and assurance). Instrument validity was tested using item-total correlation analysis and reliability using Cronbach's Alpha. Data analysis techniques used descriptive statistics and One Sample t-test. This study shows that the level of perception of mothers of toddlers towards posyandu services is in the “High” category (mean = 4.05) or the average score value is 81.30. Hypothesis testing using One Sample t-test shows the level of satisfaction of mothers of toddlers is significantly higher than the standard value (t=42.049; p>0.05). This study contributes to the development of knowledge about the quality of community-based primary health care and provides practical implications for improving posyandu services.Key Words: Health Service Quality, Patient Satisfaction, Posyandu, Maternal and Child HealthAbstrak: Tujuan dari penelitian ini untuk menganalisis tingkat persepsi ibu balita terhadap layanan Posyandu Anggrek di Kampung Perawang Indah, Kecamatan Tualang, Kabupaten Siak. Metode dalam penelitian menggunakan pendekatan kuantitatif dengan desain survei deskriptif. Populasi penelitian berjumlah 107 ibu balita dengan sampel sebanyak 85 responden yang ditentukan melalui teknik simple random sampling. Instrumen yang digunakan dalam penelitian ini melalui kuesioner terstruktur berdasarkan lima indikator yang digunakan (Reliabilitas, daya tanggap, empati, bukti fisik dan jaminan). Validitas instrumen diuji menggunakan analisis korelasi item-total dan reliabilitas menggunakan Cronbach's Alpha. Teknik analisis data menggunakan statistik deskriptif dan One Sample t-test. Penelitian ini menunjukkan bahwa tingkat persepsi ibu balita terhadap layanan posyandu berada pada kategori "Tinggi" (mean=4,05) atau nilai skor rata-rata 81,30. Pengujian hipotesis dengan menggunakan One Sample t-test menunjukkan tingkat kepuasan ibu balita secara signifikan lebih tinggi dari nilai standar (t=42,049; p<0,05). Penelitian ini berkontribusi pada pengembangan pengetahuan tentang kualitas layanan kesehatan primer berbasis masyarakat dan memberikan implikasi praktis bagi peningkatan layanan posyandu.Kata Kunci: Kualitas Pelayanan Kesehatan, Kepuasan Pasien, Posyandu, Kesehatan Ibu dan Anak.
Co-Authors . Zulfan A Hadi Arifin A, Fitriana Ratih Abdi, Musta'inul Abdiel Khaleil Akmal Abdul Aziz Abdul Harris Abdul Muhaimin, Abdul Abdullah, Hasyimi Abimanyu Abimanyu Adellah Adi Putras, M.Jaya Adib Adib, Adib Adinda, Nefitri Adzan, Galuh Efnol Afrianto, Afrianto Afrilia, Annisa Afrio Arisman, Afrio Agusmaniza, Roni Ahmad Fauzi Hendratmoko Ahmad Kholil ahmad yani Aini, Zahrul Aiyub Aiyub Akso, Syaparudin Alfiyanto, Afif Ali, Sayed Khaidir Alita, Dara Nur Alkarief, Fachry Pratama Alkindi, Achmad Alvira, Alvira Alya Syafitri Lubis Amalia, Faza Amalia, Ridha Amelia, Isra Amelia, Sarah Amima, Sertin Agustina Amirullah -, Amirullah Amri Amri Ananda, Faisar Anandati, Ghea Maulidaco Andre Rachmat Scabra Andriani, Rita Aprilia, Nadia Ardiani, Rica Arhami, Muhammad Arif Wicaksana , Francis Lucky Ariyanto, Delvian Arna, Masliatul Arrazy Elba Ridha Aslina, Aslina Asnil Aidah Ritonga Astuti, Miranda Atthariq, Atthariq Aulia Rahman Aulia Safira Rahman, Cut Aulia, Rizky Wahyu Ayub Ayub, Ayub Azizahwati Azizahwati Azmar, Azmar Azmi, Said Nurul azwanda, Azwanda Azwar, Edwin Badar, As’ad Baehaqi Bagaskara Sagita Wijaya Bakhtiar Bakhtiar Balia, Rizki Bambang Karsono Bambang Siswoyo Bambang Widiyatmoko Bancin, Muhammad Kadhafi Bella, Azh Zhahira Bella, Shinta Beti, Silvina Bolong, Alif Raihan Burhanud, Dudung Bustami Bustami Bustami, Alek Wissalam Bustami, Yuserizal Candra Wijaya, Candra Caska - Choirul Anam AM Diponegoro Choirulsyah, Darmawan Daeng Ayub Damayanti, Sri Ismiyati Darajat, Mulkan Darmein, Darmein Darni, Y Dasmi Husin, Dasmi dedi irawan Dedi Wahyudi Defianti, Aprina Deli, Anwar Deni Deni Dermawan Saragih, Muhammad Rizki Desiana Desiana Desiana, Desiana Desyani, Khairiyah Dewi Agustina Iryani, Dewi Agustina Dewi, Arsy Febrina Dharmawan, Muhamad Dhimas DIAN FEBRIANTI Diana Dewi Sartika, Diana Dewi Dina Maizana DINAR PRATAMA Dipuja, Diah Anugrah Dira, Haris Maulana Ditama, Rezki Agrisa Djamaluddin, Rahmat Djul Fikry Budiman, Djul Fikry Djunaidi Djunaidi Dodi Dahnuss Donny Lesmana Dwi Hanto Dwi Siswoyo Eka Putra Elfis Suanto Elida Purba Endah Sri Wahyuni Erdiana, Erdiana Erita Yuliasesti Diah Sari Erni Erni Eveline Rumoroy Bonifasius Saneba Charles Kapile Eviza, Eviza Fachruddin Azmi, Fachruddin Fadly Azhar Fahlevi, Muhammad Rizky Faisal Faisal Fajrah, Ria Nur Famella, Wyrazona Farizal, Teuku Farsha, Muhd Almeer Fata, Akmalul Fattah, Muariful Fattah Fauzi Fauzi Fazil, Fazil Fazrian, Rahmat Febriani, Budi Felano, Rio Fikri, Buana Bima Fitmawati Fitmawati Fitra Yana, Rendi Fitrah, Aidil Fitriana Fitriana Fitriana, Lily Fitriani, Enny Fitrilinda, Dafetta Franciscus, Finder Gambang, Darqutni Gimin Gimin Gomiyati, Nada Afifah Gustia, Nela Hakim, M. Ikhwanul Hanum, Wulan Farida Hapzi Ali Harahap, Jagodang Harahap, Mhd. Yadi Harahap, Samsul Bahry haridha, Lutfi Hartati Hartati Hartyana, Hartyana Hasan, Nadila Hasanah, Zuhriatun Hasnita, Hasnita Helfenta, Helfenta Hendarawaty, Hendarawaty Hendra Hendra Hendra Lardiman Hendrawaty Hendrawaty, Hendrawaty Hendriyal, Hendriyal Herdiana, N Herlina Herlina Herlina, Misba Hermansyah Hermansyah Herri Mahyar Herti Utami Hery Widijanto Hilmi Hilmi Hizbul Wathoni Husin, Zakir Hutagaol, Abdul Latif Huzaeni, Huzaeni Ibrahim Hasibuan, Ahmad Ibrahim, Nurul Fatiha Iing Pamungkas Imania, Katriza Immaculata Yovita Adventy, Maria Imran Imran Indah Permatasari Ira Manyamsari Irapis, Jon Irawan, Heri Tri Irawan, Risnadi Irfan, Muhammad Muslim Iriani, Atrika Isjoni Isjoni Istiani, Herlina Jalaluddin Abdul Malek, Jalaluddin Abdul Jamaluddin Jamaluddin Jati, Andri Kusuma Jayadi, Farid Jayawarsa, A.A. Ketut Jumadi Mabe Parenreng Junarlis, Junarlis Kadir Kadir Kadir Kadir Kameswara, D Khadafi, M. KHADAFI, MUHAMMAD Khaerurrafiah, Ery Khairanila, Khairanila Khairawati Khairawati, Khairawati Khairi, Muhammad Galih Khairina Khairina, Khairina Khairul Hadi Khairun Nisa Khairunnas, Khairunnas Khazil, Muhammad Kholid, Abd. Kholil, Syukur Khusnul, Faprilia Kurniawan, Ahmad Lailatul Ismi Leli Hasanah Lubis Lestari, Ina Lili Erina Linda Suhartati Lismeri, L Lismeri, Lia Lubis, Alya Syafitri Lubis, Qomaruddin Lubis, Zulfahmi Luh Kesuma Wardhani Lukman, Inayah Lukmanulhakim, Febri Luthfi Luthfi M Hasan M. Agus Wahyudi M. Haviz M. Nor, M. Nor M. Rahmad M. Sahal Ma'aruf, Zuhdi Maesanah, Widia Mahabbati, Suci Mahdi Mahdi, Mahdi Mahendra, Yudha Mahesa, M. Asfiandi Mahmud Basuki Manik, Riduan Manullang, Hotnauli Tri Damayanti Manurung, Lamria Sri Marbun, Mahmuddin Marbun, Mahmudin Marwin, Azwir Mawardi, Edi Mayanti, Eva Ma`ruf, Zuhdi Ma’arif, Abdul Megahati S, Ruth Rize Paas Mesiono, Mesiono Misra Misra Mitri Irianti Mochammad Imron Awalludin Mua'rif, Zul Ihsan Muammar, Lalu Muhammad Abib Mu’arrif, Zul Ihsan Mufidhoh S, Siti Muhammad Husien, Istisnawati Muhammad Iqbal Muhammad Isa Muhammad Jais, Muhammad Muhammad Nasir Muhammad Rizka, Muhammad Muhammad Sahal Muhammad Sudia Muhammad Syafii Muhammad Yusuf Muharman, Muharman Mukhtar Mukhtar Muliadi, Mul Mulyadi Mulyadi Munza, Luthfia Mursyidah Mursyidah Musrizal, Musrizal Mustakim, Marikar Mutiara, Tia Muzammil, Abdul Muzammil, Muzammil Mu’arrif, Zul Ihsan N.A, Zuhrawati Nadia Nadia Nadjib, Abdul Naila Fauza Naldo, Rony Andre Christian Namira, Balqis Namira, Fania Nasution, Ali Napiah Nasution, Mia Marhamah Naurah Athaya Neliwati Neni Hermita Niki Dian Permana P Nikman Azmin Nilda, Elvi Ningsih, Rany Surya Nisyak, Hoirun Norma Yunita Firdaus Novriani, Sri Nugraha, Ahmad Aidil Nugrahini, Panca Nur Faliza Nur Islami Nur'aini, Nur'aini Nuraini Nuraini Nurasrina, Nurasrina Nuriman Nuriman, Nuriman Nuriyah, Rini Putri Nurlita, Sastya Fitri Nurma, Nurma Nuzuli, Fajar Nuzulina, Nuzulina Okfalisa Okfalisa Oktapia, Sri Olivia, Sisca Palangit, Nurul Wahyuni Panca Nugrahini Febriningrum Patrisia, Nelly Permatasari, Yuni Phonna, Riezqya Arrina Phounna, T. Safdariel Yuzar Pidu, Abdul Khalik Kurniawan Pohan, Dhesy Fansury Prabujaya, Sena Putra Pratama, Denni Priyanti, Eka Puspita Sari puspita, dela Putra, Muhammad Irwansah Putri Yuanita Putri, Cynthia Azhara Putri, Reydina Aulia Putri, Salsa Andila Putri, Shinta Ardani Rabudin, Rabudin Radhiyatammardiyyah, Radhiyatammardiyyah Rahmad Hidayat rahmadhani, maksalmina Rahmadhani, Millinia Rahman, Khalqir Rahmattullah, Rahmattullah Rahmi, Hertantri Yulia Rahmi, Vrisca Ramadani, Dinda Fitria Ramadhan, Ivan Ramadhan, Khaikal Ramadhanti, Revi Nur Ramli, Chairiyan Randi Muhammad Gumilang Raniasa Putra Ratnawati, Sri Agustina Razif, Razif Regen, Ronal Renika, Jelita Rezeki, Beuna Rianto, Yoga Rifqi, Adly Azka Riga, Riga Risna, Novia Yunanda Risnati Malinda Rita Kurnia Ritonga, Deriani Riyadhsyah, Teuku Riyadi, Lutfia Rahma Riza Andriani Rizkia Alvi, Ria Romano Romano Romenza, Lufia Ronal Aprianto Rony, Zahara Tussoleha Rosnaini, Rosnaini Rosyida, Ummi Rozana, Mila RUTH RIZE PAAS MEGAHATI, RUTH RIZE PAAS Sadikin Ritonga, Ali Safitri, Tiansi Sagita, Dani Saharuddin Saifuddin Saifuddin Saktioto Saktioto Salahuddin Salahuddin Saputra, Ade Candra Sardiyo Sardiyo, Sardiyo Sarfirriska, Sarfirriska Sari, Meliza Sari, Siti Wulan Sasongko, Sudi M. Al Satriananda, Satriananda Satrio Abdillah Sawaliyah, Yuniarsih Sehat Ihsan Shadiqin Sembiring, Rinawati Septriana, Ayu Setiawan, Irfan Shabirah, Nada Intan Shadri, Robby Simbolon, Zulfan Khairil Simparmin br Ginting Siti Aminah Siti Ummi Masruroh Sobri, Kgs. M. Sofiyanurriyanti Soiman, Soiman Solly Aryza Sri Rahmi Suarman Sudarmiatun, Sudarmiatun Sugito Sugito Sukardi Sukardi Sukmawati, U. Sulia Sumanti, Eva Sumardi . Sumarno . Surajiyo Surajiyo Surianti, Lili Suryo Adi Sahfutra, Suryo Adi Susana, Heliyanti Susanti, Neneng Susanty Harahap, Fatimah Depi Susi Susanti Sutoyo Sutoyo Syafi'i, Muhammad Syafi’i, Muhammad Syaflita, Dina Syah, Burhan Syahputra, Riski Agam Syahril Syahril Syamsarina Syamsarina, Syamsarina Syamsuar Syamsuar, Syamsuar Syarfuni Syarfuni Syarif, Dafiar Syraif, Muh Zahid Sarbini syukrawati, syukrawati Syuryansyah T. Edyansyah, T. Edyansyah T. M. Azis Pandria Taharuddin Taharuddin Takaba, Askiah Tripoli, Bambang Utami, Cahyani Risty Wafiq Maula Azizah Wahyuddin Wahyuddin Waruwu, Ofeni Weni, Weni Wibowo, Raden Dennis Ksatria Widi Astuti Wijayanti, Nurrisa Wiyan Mailindra, Wiyan Wizna, Wizna Wuradji Wuradji Yenda Puspita Yeni, Delvi Yennita Yuan Anisa Yuli Darni Yuli Darni, Yuli Yuliza Yuliza Yusnaini Yusnaini Yusniar, Yusniar Yusnidar Yusnidar Yusuf Hadijaya YYennita, YYennita Z Zulirfan, Z Zulirfan Zahara, Adelia Zahara, Alya Zahara, Elvi Zalukhu, Desi Natalia Zidan, Zidan Zubaidah R, Zubaidah Zuhaimi Zuhaimi Zuhdi Ma’aruf Zuhrahmi DE Zulfahmi Zulfahmi Zulhelmi, Zulhelmi Zulirfan Zulirfan, Zulirfan Zulkarnaen Zulkarnain Nasution Zulkifli Nurdin, Zulkifli Zulyaden, Zulyaden