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EFEKTIVITAS PROGRAM SUMUT MAKMUR OLEH BADAN AMIL ZAKAT NASIONAL SUMATERA UTARA DALAM PEMBERDAYAAN EKONOMI UMAT DI KECAMATAN KOTA PINANG (Studi Kasus Bantuan Modal Bergulir Badan Amil Zakat Nasional Labuhanbatu Selatan) Afifah Rahmadani; Andri Soemitra; Aqwa Naser Daulay
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. VII | No. 2 | 2021
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1009.22 KB) | DOI: 10.30821/se.v7i2.10619

Abstract

The revolving capital assistance program is the provision of capital loans from the National Amil Zakat Agency of South Labuhanbatu in reducing capital loans that borrow funds from moneylenders, banks, and cooperatives. This study aims to determine and analyze (1) regarding the revolving capital assistance program at the National Amil Zakat Agency of South Labuhanbatu. (2) The role of the revolving capital assistance program of the South Labuhanbatu National Amil Zakat Agency in empowering the economy of the people in the District of Kota Pinang. (3) The effectiveness of the revolving capital assistance program of the South Labuhanbatu National Amil Zakat Agency in empowering the economy of the people in Kota Pinang District. The research approach carried out in this research is descriptive quantitative with data collection methods using observation, interviews and documentation. To analyze the data, the author uses a Likert scale and Miles and Huberman data analysis techniques, namely data reduction, data presentation, and drawing conclusions. The results of the study concluded that (1) the revolving capital assistance program in BAZNAS Labuhanbatu Selatan aims to empower the people's economy so that traders can fulfill their daily needs to be more empowered. (2) The role of the revolving capital assistance program is to increase independence in entrepreneurship, motivate recipients to strengthen ties of friendship among mosque congregations and to improve the family's economic standard of living. (3) The South Labuhanbatu BAZNAS revolving capital assistance program has been implemented effectively in empowering the economy of the people in Kota Pinang District with the average distribution scale value for the effectiveness of the revolving capital assistance program is 2.63
ANALYSIS OF VALUE FOR MONEY INCOME BUDGETS GOVERNMENT OF THE CITY OF MEDAN Hendra Hermain; Aqwa Naser Daulay; Debby Tamara Enre
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 4, No 02 (2020): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.541 KB) | DOI: 10.30868/ad.v4i2.843

Abstract

Problems that often arise in the implementation of the Revenue Budget and Regional Expenditure is a waste of budget use done and not on target which should be felt by the community general. This study aims to determine the financial performance of the City Government The terrain is measured using the Value for Money method which consists of economical, efficiency, and effectiveness, and to find out whether financial performance calculated using the Value for Money method in accordance with the Ministry of Home Affairs No. 600,900-327 of 1996. This research was conducted at the Financial Management Agency and Regional Assets of Medan City. This research approach is in the form of an approach descriptive research that is conducted by collecting and presenting data received from the Medan City Government in the form of data on the amount of the Budget Regional Government Revenue and Expenditures Medan City Government thus provides the writerss to analyze and compare with existing theory. The data analysis technique used is descriptive analysis technique qualitative. The results showed that, the performance of Local Government Medan City regency during 2014-2018 has not been economical because it has an average economic ratio of 79% and included in the category of less economical. In terms of efficiency it is less efficient because it has an average efficiency ratio 99.71%. And in terms of effectiveness, the average effectiveness ratio is 82.49% which is in the quite effective category. The economic ratio of the Medan City Government has decreased, the ratio of regional spending efficiency has increased, the ratio the effectiveness of regional income has decreased, and the performance of the City Government The terrain measured using Value for Money has decreased. This happens due to the lack of maximum regional income, as evidenced by regional income that is not able to reach the target, and increased spending Regional Government of Medan City. Then it can be said that the Value for Money Ratio the Medan City Government has not met the standards based on the Minister of Home Affairs. No. 600,900-327 of 1996. Factors causing Value for Money have not been fulfilled standard because of the amount of realization of regional expenditure incurred, and also local governments are not able to achieve the revenue targets that have been determined by the Regional Government
PENGARUH BI 7-DAY (REVERSE) REPO RATE, INFLASI DAN KURS TERHADAP HARGA SAHAM PT UNITED TRACTORS YANG LISTING DI JAKARTA ISLAMIC INDEX Dandi Ibnu Sutowo; Andri Soemitra; Aqwa Naser Daulay
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. VIII | No. 1 | 2022
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.447 KB) | DOI: 10.30821/se.v8i1.11034

Abstract

Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh BI 7-Day (Reverse) Repo Rate, Inflasi dan Kurs terhadap Harga Saham PT United Tractors Tbk secara parsial dan simultan. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dan metode yang digunakan adalah metode analisis regresi linear berganda dengan data time series. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari Bank Indonesia dan Bursa Efek Indonesia. Populasi dan sampel dalam penelitian ini adalah keseluruhan data BI 7-Day (Reverse) Repo Rate, Inflasi, Kurs, dan Harga Saham PT United Tractors Tbk dari Januari 2015 -Desember 2019. Dan teknik pengambilan sampel  menggunakan teknik total sampling atau sampel jenuh. Dalam menganalisis data dalam penelitian ini menggunakan teknik pengolahan data yaitu dengan menggunakan Software SPSS 23.0. Hasil penelitian menunjukkan bahwa secara parsial BI 7-Day (Reverse) Repo Rate berpengaruh negatif dan signifikan terhapad Harga Saham. Sedangkan Inflasi berpengaruh positif dan signifikan terhadap Harga Saham. Begitu juga dengan kurs berpengaruh positif dan signifikan terhadap Harga Saham. Sedangkan secara simultan atau bersama-sama BI 7-Day (Reverse) Repo Rate, Inflasi, dan Kurs berpengaruh signifikan terhadap Harga Saham.Kata Kunci : BI 7-Day (Reverse) Repo Rate, Inflasi, Kurs, Harga Saham
Integration of Science at Islamic Universities in Indonesia: Delving Lecturers’ Perception Muhammad Yafiz; Aqwa Naser Daulay
AL-ISHLAH: Jurnal Pendidikan Vol 15, No 1 (2023): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v15i1.2886

Abstract

In the application of the concept of scientific integration, there are still hurdles in changing the learning curriculum and lecturers' understanding of Islam and science. Therefore, this study intends to examine the perspectives of lecturers at Islamic universities in Indonesia about the concept and implementation of science integration. This descriptive study employs three data-gathering methods, namely a literature review, in-depth interviews, and perception surveys using a two-tier system. 73 lecturers from the Faculties of Islamic Business Economy were recruited as participants. According to the findings of the analysis, the concept and implementation of science integration depend on the lecturers’ Islamic insight, where at the time of implementation 97.5% of lecturers answered that they believed they could teach the subjects. Moreover, the teaching contains Islamic issues with an Islamic scientific orientation; 76% of lecturers argue that as long as lecturers have attended training, seminars, workshops, and articles that review the integration of science according to the themes discussed. Furthermore, this research shows that the integration of science understood and implemented by lecturers is based on a dialogical approach that views the human relationship with God as a source of knowledge, which is a form of view and understanding of science that is open and respects knowledge types that exist proportionally and considerations as academics and Muslims.
The Effect Of Profitability And Solvency On Income Smoothing With Good Corporate Governance As A Moderating Variable At Pt Bank Muamalat Indonesia In 2018-2022 Maulida Jam’ah; Andri Seomitra; Aqwa Naser Daulay
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4833

Abstract

This research aims to determine the effect of profitability and solvency on income smoothing with good corporate governance as a moderating variable at PT Bank Muamalat Indonesia in 2018-2022. This type of research is quantitative research with the type of data using secondary data which is collected on the official website of PT Bank Muamalat Indonesia. The data analysis method uses SEM, namely PLS with the SmartPLS program to analyze Good Corporate Governance as a moderating variable which can strengthen or weaken the relationship between the independent variable and the dependent variable. The research results show that profitability has a positive effect on income smoothing, meaning that the higher the level of profitability, the higher the possibility of income smoothing. Solvency has a positive effect on income smoothing, meaning that the higher the level of solvency, the higher the possibility of income smoothing. GCG has a positive effect on income smoothing, meaning that the better corporate governance (GCG), the higher the possibility of income smoothing. GCG is able to moderate the influence of profitability on income smoothing with a positive influence, meaning that GCG is able to strengthen the relationship between profitability and income smoothing. GCG is able to moderate the influence of solvency on income smoothing, meaning that GCG is able to influence the relationship between solvency and income smoothing.
Analisis Value For Money Dalam Mengukur Kinerja Keuangan Dila Wandasari; Aqwa Naser Daulay
Manajemen Kreatif Jurnal Vol 1 No 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2155

Abstract

Any organization that adheres to established standard operating procedures, whether a business organization or a public institution, rewards good performance. The success of an organization depends on measuring its financial performance. The purpose of this research is to find out how value for money is in evaluating financial performance. The accountability report of the North Sumatra provincial government is used as secondary data in this research, which uses descriptive methodology with a quantitative approach. Data collection techniques include documentation methods. The results of this research show that the company's financial performance in 2022 is good in terms of Economic Ratios and Efficiency Ratios, but the Effectiveness Ratio cannot yet be considered effective performance.
Pengaruh Penetapan Harga Jual Sembako Terhadap Minat Beli Konsumen dengan Customer Behavior sebagai Intervening Sesuai Perspektif Islam di Sumatera Utara Mhd. Agung Pratama Trg; Tri Inda Fadhila Rahma; Aqwa Naser Daulay
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 9 No. 3 (2023): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v9i3.395

Abstract

In conventional markets, pricing is in accordance with the demand and supply curves of the goods/services. The balance of demand and sales, willingness between the parties to the transaction, justice, honesty, trustworthiness are some of the points that are considered in pricing according to the Islamic perspective. Islam provides freedom in pricing, which means that all forms of price concepts that occur in buying and selling transactions are allowed in Islamic teachings as long as there is no argument that prohibits it. However, it should also be noted how the application of prices according to the Islamic perspective can have an influence on buying interest and customer behavior. This study aims to determine the effect of setting the selling price of goods / services on buying interest and customer behavior (as intervening) according to an Islamic perspective.  The population in this study was taken from the total population of Medan City per the 2020 population census. The data analysis technique in this study uses the Structural Equation Modeling (SEM) method. The results showed, in the intervening influence test, showed a p value of 0.000 <0.05. This means that price on purchase intention has a significant influence through customer behavior as intervening. Then, seen in the table, the value of the loading factor value> 0.70, which means that the data results are valid.
ANALISIS PENERAPAN LAPORAN KEUANGAN MASJID DAN SISTEM MANAJEMEN KEUANGAN DALAM MEMAKMURKAN MASJID (Studi Kasus Masjid Nurul Islam Karang Berombak Kecamatan Medan Barat Kota Medan) Alif Lailasari Saragih; Tuti Anggraini; Aqwa Naser Daulay
J-EBI: Jurnal Ekonomi Bisnis Islam Vol 2, No 02 (2023): J-EBI: JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : J-EBI (Jurnal Ekonomi Bisnis Islam)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57210/j-ebi.v2i02.274

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana Penerapan Laporan Keuangan Masjid dan Sistem Manajemen Keuangan Dalam Memakmurkan Masjid di Masjid Nurul Islam, Karang Berombak, Kecamatan Medan Barat. Data yang digunakan dalam penelitian pada Masjid Nurul Islam, Karang Berombak, Kecamatan Medan Barat adalah data primer dan data sekunder. Data primer diambil dari hasil wawancara dan data sekunder di ambil dari laporan keuangan masjid. Hasil penelitian menunjukkan bahwa penerapan laporan keuangan Masjid Nurul Islam, Karang Berombak, Kecamatan Medan Barat, Kota Medan berdasarkan ISAK 35 kurang memenuhi standar ISAK 35. Hal ini dapat dilihat dari penyajian laporan keuangan yang dibuat oleh Masjid Nurul Islam, Karang Berombak, Kecamatan Medan Barat tidak adanya melakukan penyajian laporan keuangan yang terdiri dari Laporan Posisi Keuangan, Laporan Penghasilan Komperehensif dan Laporan Perubahan Asset Neto tetapi hanya membuat dua laporan keuangan yaitu Laporan Arus Kas dan Catatan Atas laporan Keuangan. Dalam Sistem manajemen keuangan dalam memakmurkan masjid yang diterapkan oleh Masjid Nurul Islam, Karang Berombak, Kecamatan Medan Barat, Kota Medan sudah berjalan dengan baik dan efektif. Dimana Sistem manajemen keuangan yang diterapkan Masjid Nurul Islam, Karang Berombak, Kecamatan Medan Barat, Kota Medan berlandaskan dasar manajemen POAC yaitu Perencanaan (planning), Pengorganisasian (Organizing), Pelaksanaan (Actuating), dan Pengawasan (Actuating).Kata Kunci : ISAK 35, Laporan Keuangan, Manajemen Keuangan, Kemakmuran, Masjid
Pendekatan Index Williamson Dan Tipologi Klassen Dalam Menganalisis Ketimpangan Ekonomi Daerah Dalam Upaya Mewujudkan SDGs Di Sumatera Utara M. Ryansyah; Reni Ria Armayani Hasibuan; Aqwa Naser Daulay
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.3245

Abstract

Index Williamson digunakan untuk mengetahui tingkat ketimpangan antar Kabupaten/Kota kawasan Pantai Timur. Pertumbuhan ekonomi di setiap kabupaten atau kota di wilayah Pantai Timur Sumatera Utara diklasifikasikan menggunakan tipologi Klassen. Penelitian ini menggunakan data dari Badan Pusat Statistik, yang tersedia dalam bentuk data sekunder dari tahun 2017 hingga 2022. Alat analisis yang digunakan dalam penelitian ini adalah Tipologi Klassen dan Indeks Williamson. Hasil penelitian menunjukkan bahwa angka Indeks Williamson di seluruh Provinsi Sumatera Utara, terutama di Kabupaten/Kota yang berada di Kawasan Zona Pantai Timur selama periode penelitian, berada dalam kategori ketimpangan taraf sedang dengan rata-rata 0,37 yang menandakan bahwa ketimpangan pembangunan semakin berkurang atau pemerataan pembangunan semakin besar. Sedangkan untuk pengklasifikasian daerah berdasarkan Tipologi Klassen yaitu: cepat maju (Kabupaten Labuhanbatu, Kabupaten Labuhanbatu Selatan, dan Labuhanbatu Utara); maju tertekan (Kota Medan dan Kabupaten Batubara); berkembang cepat (Kabupaten Asahan); relatif tertinggal (Kabupaten Serdang Berdagai, Kabupaten Langkat, Kabupaten Deli Serdang, Kota Tanjung Balai, Kota Tebing Tinggi dan Kota Binjai). Sehingga daerah yang berada di Klasifikasi Cepat maju dan cepat tumbuh akan mampu melaksanakan SDGs dibandingkan dengan daerah yang relatif tertinggal.  
Analisis Kepuasan Nasabah Non Muslim Terhadap Kualitas Layanan Bank Syariah Menggunakan Metode Costumer Satisfaction Index (CSI) Dan Potential Gain In Customer Value (PGCV) Pada Bank Syariah Indonesia Kab. Labura Ridho Khairi Affandi; Tuti Anggraini; Aqwa Naser Daulay
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.3313

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor apa saja yang mempengaruhi kepuasan nasabah non-muslim terhadap kualitas layanan yang diberikan oleh Bank Syariah di kota Aek Kanopan. Ini dilakukan dengan menggunakan metode Customer Satisfaction Index (CSI) dan Potential Gain In Customer Value (PGCV), serta mengidentifikasi fitur atau layanan apa saja yang harus diperbaiki oleh karyawan untuk meningkatkan kinerja layanan sehingga kepuasan pelanggan dapat dicapai. Analisis deskriptif kuantitatif adalah jenis penelitian yang menggambarkan variabel secara nyata dan didukung dengan data angka yang berasal dari situasi yang sebenarnya. Dalam penelitian ini, setidaknya 30 klien yang tidak beragama Islam menjadi responden. Selanjutnya, Indeks Kepuasan Pelanggan (CSI) dan Indeks Potential Gain In Customer Value (PGCV) digunakan, masing-masing dengan metode pengumpulan data berupa kuesioner. Metode PGCV digunakan untuk menentukan prioritas atribut perbaikan pelayanan, sedangkan metode CSI mengukur seberapa besar tingkat kepentingan dan kepuasaan nasabah. Dari penelitian ini, nilai CSI sebesar 92% menunjukkan bahwa nasabah "sangat puas", dan PGCV menunjukkan atribut perbaikan dengan indeks 3,76, yaitu fasilitas parkir untuk nasabah yang akan melakukan transaksi berikutnya, dengan index 3,47 yang menunjukkan penampilan karyawan dan index 3,22 yang menunjukkan kesigapan karyawan dalam memberikan layanan. Oleh karena itu, sebagai bagian dari prioritas pelayanan Bank Syariah Indonesia Kab. LABURA untuk meningkatkan kepuasan pelanggan, perusahaan harus melakukan perbaikan.
Co-Authors Achmadi, Faiz Mukaffi ADELIA, PUTRI Afifah Rahmadani Afifah, Yasmin Ahmad Syakir Ahsan Putra Hafiz Aji, Mhd. Habrul Aldira Sari, Ayu Alfatunisa, Alfatunisa Alif Lailasari Saragih Amanda, Putri Anandani, Thalia Ananti, Aurensia Andri Seomitra Andri Soemitra Andri Soemitra Anggriany, Juni Arieffan Syah Arifin Fauzi Lubis Ariska, Dini Dwi atika Atika Atika Awaluddin Awaluddin Baehaqi Basri Mahendra Hasibuan Br. Lumban Tobing, Fanny Asyifa Budi Harianto Budi Harianto, Budi Chuzaimah Batubara, Chuzaimah Dalimunthe, Ahmad Amin Damayanti, Tri Deby Dandi Ibnu Sutowo Dea Lora Veni Debby Nadillah Harahap Debby Tamara Enre Devia Astry Khairani Dharma, Budi Dila Wandasari Fadillah, Ade Noviola Fani, Mukhammad As Alukal Huda Mei Fili, Nada Sausan Adha Franadita, Dwi Frizky, Mhd Habbil Habib, Muhammad Fahmi Hani, Hani Widari Harahap, Andi Hotmatua Harahap, Muhammad Ikhsan Harahap, Nonita Fitriani Harahap, Rahmat Daim Harianja, Lisa Rahmadani Hasanah, Annisa Javalia Hasibuan, Khofifah Hasibuan, Martua Raya Hasibuan, Mhd. Ali Bukit Hasibuan, Reni Ria Armayani Hayady, Roza Hendra Harmain Hendra Hermain Hermain, Hendra Hernita, Hernita Ilhamy Nst, Muhammad Lathief Imsar, Imsar Indradewa, Rhian Isnaini Harahap Izza, Vanya Nurul Juliana Juliana Juliana Nasution Kamilah, K khusnul khotimah Kuncoro, Muhammad Agus Kusmilawaty, K Kusmilawaty, Kusmilawaty Kusuma, Mitra Dewi Laylan Syafina Lazuardi, Bayu Lestari Hulu, Rita Dwi Lubis, Muhammad Iqbal Asyari Lubis, Rizky Aulia M. Ryansyah Makarim, Naylatussalwa Manurung, Alifia Nasya Marliyah Marliyah, Marliyah Marliyah, Marliyah Martogi Ariski Matondang, Seri Rezeki Maulida Jam’ah Mhd. Agung Pratama Trg Mhd. Rizky Al Akbar Mufti, Muhammad Ikhsan Muhammad Agung Nugraha Muhammad Arif Muhammad Lathief Ilhamy Nasution muhammad Syahbudi, muhammad Muhammad Yafiz Muhammad Yafiz, Muhammad N Nurhayati Nahulae, Leni Lastrian Nararya, Habib Lauda Nasution, Arifah Nasution, Elna Sari Nasution, Juliana Nasution, Mei Lani Nasution, Syukry El Hanif Nelisya Putri Ningrum, Berlian Puspita Niswan, Ramandha Nugraha, Muhammad Bima Nur Ahmadi Bi Rahmani Nurdiana Nurdiana Nurhasanah Siregar . Nuri Aslami Nurul Inayah Nurul Jannah Panjaitan, Nana Karlina Pertiwi, Sri Indah Pratiwi, Bela Harti Prayogi, Feri Pujiastuti, Wulandari Pulungan, Silviani Qarni, Waizul Rahma, Tri Inda Fadhila Rahman, Alif Zuan Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmi Syahriza Raihan, Muhammad Ramadhani, Indri Gayatri Ramadhini, Suci Ramadiansyah, Ridho Reni Ria Armayani Hasibuan Ridho Al Kautshar Malau Ridho Khairi Affandi Ritonga, Melisa Ananda Putri Ritonga, Suhairi Sagala, Putri Wulandini Sahputri, Ria Anjriani Sahri, Riadil Jannah Salsabila, Amanda Putri Salsabila, Tasya Saputri, Aulia Habibi Saragih, Rizky Febrian Sari Harahap, Siska Permata Sari, Hamidah Sari, Preti Intan Selayan, Asyaadatun Nazila Sembiring, Fauji Arkhan Simamora, Wardah T. Siregar, Ahmad Rajin Siregar, Jumriani siregar, shofwan hafiz Siti Aisyah Sri Wahyuni Sugianto Sugianto Sugianto Sugianto Suhairi Suhairi Syafira, Dinda Syahputri, Salsabila Syamsiar, Syamsiar Syarifah, Siti Alfaini Tambunan, Nurhasanah Telaumbanua, Berlian Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Vina Adelia Wahyu Syarvina Wiwik Handayani Wulandari, Rika YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunus, Hesty Ananta Yusrizal Yusrizal Zahwa Fadhlila Lubis Zuhrinal M. Nawawi