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All Journal Jurnal Manajemen Terapan dan Keuangan Marwah: Jurnal Perempuan, Agama dan Jender JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN I-Finance Journal IMAGE JURNAL MAHKAMAH International Journal of Artificial Intelligence Research Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Al-Iktisab: Journal of Islamic Economic Law Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SEIKO : Journal of Management & Business Journal Analytica Islamica Legal Standing : Jurnal Ilmu Hukum Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Pena Justisia: Media Komunikasi dan Kajian Hukum International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences LEGAL BRIEF Jurnal Ilmu Perbankan dan Keuangan Syariah Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Al-Mashrof: Islamic Banking and Finance Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Empowerment : Jurnal Pengabdian Pada Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Indonesian Management Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA) Journal of Social Research Journal Of Human And Education (JAHE) Ijtimā`iyya: Journal of Muslim Society Research JURIS (Jurnal Ilmiah Syariah) EKONOMIKA SYARIAH : Journal of Economic Studies Semarang Law Review Journal of Islamic Economics Lariba Journal of Public Representative and Society Provision QANUN: Journal of Islamic Laws and Studies Amkop Management Accounting Review (AMAR) Jurnal Media Hukum Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties Jurnal Akuntan Publik AL-SULTHANIYAH Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Society Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Mustapa  Khamal  Rokan
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Transparansi dan Akuntabilitas dalam Pengelolaan Dana Masjid Mandiri: Studi Kasus Masjid Kota Medan Chaniago, Sabaruddin; Nurlaila, Nurlaila; Rokan, Mustapa Khamal
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.730

Abstract

This study examines the level of transparency in the management of independent mosque funds in Medan City, North Sumatra, Indonesia, evaluates adherence to accountability principles, and provides actionable recommendations for improvement. Using a quantitative research approach, questionnaires and observations were used to collect data from mosque administrators, worshippers, and donors at the Al-Musabbihin Mosque. These instruments were designed to assess trust and participation in mosque activities. Data analysis was conducted using Structural Equation Modeling (SEM) with Smart PLS 3.0, focusing on Outer and Inner Model evaluations. The results reveal that human resource (HR) competency, internal control systems, technological integration, stakeholder engagement, and compliance with financial management standards significantly impact transparency and accountability in mosque fund management. Additionally, organizational commitment amplifies the positive influence of HR competency and internal controls on these outcomes. The study highlights the critical need for ongoing HR development through targeted training and education to ensure effective and accountable fund management. Furthermore, establishing comprehensive internal control systems is essential to prevent fund misuse and build public trust. The findings demonstrate that transparent and accountable fund management fosters public confidence, optimizes resource utilization, and enhances the mosque’s capacity as a vibrant and empowered social institution.
Kesadaran Hukum Pelaku Usaha UMKM terhadap Pembayaran Pajak Air Permukaan Perspektif Maqashid Syariah Sibagariang, Maya Sari; Rokan, Mustapa Khamal
Legal Standing : Jurnal Ilmu Hukum Vol. 9 No. 1 (2025): Januari-April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v9i1.11490

Abstract

Tax is the main source of state revenue that is vital to finance public needs and national development. However, the low awareness of taxpayers, including business actors, in paying surface water tax (PAP) causes losses to the national, provincial, and regional treasury. This study aims to analyze the factors that influence business actors not to pay PAP and evaluate their legal awareness through the perspective of Maqashid Syariah. The research method used is empirical law with a quantitative approach. The results of the study indicate that there are four main factors that influence business actors' non-compliance in paying PAP, namely: (1) lack of socialization and understanding of tax obligations, (2) economic problems and high cost burdens, (3) weak law enforcement, and (4) low awareness and legal education. From the perspective of Maqashid Syariah, the legal awareness of business actors in paying PAP must consider the principle of public interest (maslahah). Improvement efforts such as increasing socialization, reducing economic burdens, consistent law enforcement, and increasing legal education are strategic steps to achieve public welfare (al-maslahah al-ammah) and justice. This approach emphasizes the balance between individual rights and social responsibilities, in accordance with the principles of Maqashid Syariah which aims to safeguard public interest (hifz al-mal) and prevent harm (darar). This study provides an original contribution by integrating the perspective of Maqashid Syariah in the analysis of legal awareness of business actors, which has not been widely explored in previous literature. However, this study has limitations, namely the geographical scope is limited to one region, so the findings may not be widely generalized. Recommendations for further research are to expand the scope of the region and involve more variables to deepen the analysis.
Penerapan Standar Akuntansi Keuangan  Entitas Mikro, Kecil, dan Menengah pada Laporan Keuangan Pabrik Tempe Rumahan: UMKM Desa Pekan Tolan Kabupaten Labuhan Batu Selatan Nst, Nur Kamelia; Rokan, Mustapa Khamal; Nurwani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.382

Abstract

MSMEs have been chosen by many people to be free from social problems. The recording of MSME financial statements must comply with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). However, many MSMEs, such as Pekan Tolan Village, do not have financial reporting standards. This study aims to understand how the home tempeh factory collects and presents financial data and how the home tempeh factory implements the applicable standards. This study uses a descriptive descriptive approach as an appropriate methodology for in-depth interviews and observations. This research was conducted in a temporary housing factory in Pekan Tolan Village, Kampung Rakyat Village, Labuhan Batu Selatan District. The results of the study show that the home tempe factory in recording financial reports is still done manually and is very simple, and its implementation is not fully in accordance with the provisions stipulated in the EMKM SAK. The recording of the financial statements presented by the home tempeh factory is only a profit and loss statement, while the statement of financial position and notes on financial statements do not yet exist, due to several obstacles that cause SAK EMKM not to be implemented in home tempeh factories, namely a lack of knowledge and understanding of the presentation of appropriate financial statements with Accounting Standards for Small, Medium Companies, ha (SASK EMKM) (SAK EMKM). Keywords: SAK EMKM, UMKM, Financial Statements.
TINJAUAN YURIDIS DISKRIMINASI HARGA TARIF PERAHU PADA WISATA ALAM PERSPEKTIF IBNU TAIMIYYAH : (Studi Kasus di Kecamatan Batang Lubu Sutam, Kabupaten Padang Lawas) Nasution, Mhd. Romadhon; Rokan, Mustapa Khamal
QANUN: Journal of Islamic Laws and Studies Vol. 4 No. 2 (2025): QANUN: Journal of Islamic Laws and Studies
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/qanun.v4i2.1108

Abstract

Penelitian ini mengkaji fenomena perbedaan tarif perahu yang diterapkan oleh para pelaku usaha lokal terhadap wisatawan di kawasan wisata alam Kecamatan Batang Lubu Sutam, Kabupaten Padang Lawas. Fokus penelitian diarahkan pada praktik penentuan harga yang mengindikasikan adanya unsur diskriminasi dalam pelayanan wisata air di daerah tersebut.. Tujuan penelitian ini adalah untuk menganalisis praktik diskriminasi harga dari perspektif hukum positif di Indonesia serta pemikiran Ibnu Taimiyyah. Penelitian ini menggunakan metode yuridis empiris dengan pendekatan lapangan berupa observasi dan wawancara terhadap wisatawan yang ada di lokasi wisata. Hasil penelitian menunjukkan bahwa diskriminasi harga terjadi secara langsung dengan membedakan tarif antara wisatawan lokal dan luar daerah, terutama berdasarkan bahasa dan asal pengunjung. Hal ini bertentangan dengan Undang-Undang Nomor 5 Tahun 1999 tentang Larangan Praktek Monopoli dan Persaingan Usaha Tidak Sehat. Praktik ini dalam perspektif Ibnu Taimiyyah, termasuk bentuk kezaliman dan tadlis (penipuan) yang merugikan konsumen. Faktor penyebab diskriminasi harga antara lain adalah ketidaktahuan wisatawan mengenai tarif dan tidak adanya transparansi harga dari penjual.
Analyzing digital resilience strategies for Harian Waspada through ANP and Maqashid Shariah in a VUCA environment Arsyadona, Arsyadona; Rokan, Mustapa Khamal; Rahmani, Nur Ahmadi Bi
Journal of Islamic Economics Lariba Vol. 11 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss2.art18

Abstract

IntroductionPrint media organizations in Indonesia face mounting pressure as digital technology reshapes audience behavior, advertising markets, and competition. Harian Waspada, a long-standing Sharia-based newspaper, must navigate an environment defined by volatility, uncertainty, complexity, and ambiguity while preserving its ethical foundation. The organization confronts declining print revenue, limited digital capability, and evolving expectations for interactive and diverse content. These challenges call for a comprehensive assessment of how financial, technological, organizational, and ethical dimensions shape long-term resilience.ObjectivesThis study aims to identify the most critical factors that influence the resilience of Harian Waspada in the digital era and to determine strategic priorities that support sustainable transformation. It also seeks to explore how principles of Maqashid Shariah can guide responsible decision-making and strengthen adaptability in a rapidly changing media landscape.MethodThe study employed a mixed-methods approach. Qualitative insights were collected through interviews with individuals who understand the newspaper’s operations and the broader media industry. Quantitative analysis was conducted using the Analytic Network Process to examine the relationships among financial sustainability, digital readiness, organizational culture, audience engagement, and ethical considerations. The analysis produced priority rankings and illustrated the interdependence among these factors.ResultsThe findings show that financial sustainability and digitalization challenges present the greatest obstacles to organizational resilience. A substantial decline in advertising revenue, combined with limited technological infrastructure and digital skills, restricts the pace of transformation. The study also reveals that audience engagement, content diversification, and stronger internal coordination are essential for long-term survival. Strategic priorities include investment in digital technology, enhancement of human resources, development of interactive communication channels, and content innovation. Ethical guidance derived from Maqashid Shariah supports the creation of responsible journalism and strengthens trust with readers.ImplicationsThe results indicate that successful adaptation requires a holistic approach that aligns technological advancement, financial management, organizational transformation, and ethical values. Strengthening the connection between strategic planning and Maqashid Shariah encourages balanced growth and reinforces the social role of the media.Originality/NoveltyThis study offers an integrative perspective by combining the Analytic Network Process with Maqashid Shariah to evaluate media resilience. It provides a structured framework that connects digital transformation, financial stability, organizational renewal, and ethical governance in an Islamic media context.
Revitalizing Mosque Management: A Social and Cultural Framework for Boosting Local Economic Growth Nasution, Mhd. Indra Mulia; Rokan, Mustapa Khamal; Siregar, Muhammad Habibi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4007

Abstract

Mosques have strategic potential not only as places of worship but also as centres for community economic empowerment. This study aims to analyze the potential, solutions, and strategies for strengthening mosque management in supporting the economic empowerment of surrounding communities through social and cultural approaches. The method used is the Analytic Network Process (ANP), which integrates both qualitative and quantitative approaches, including in-depth interviews, participatory observations, and questionnaires involving religious leaders, cultural experts, mosque administrators, and local business actors. The findings show that the social approach is effective in building trust and community participation, with programs such as charity distribution, healthcare services, economic training, and guidance for converts strengthening solidarity and self-reliance. The cultural approach plays a crucial role in enhancing community identity and acceptance of the mosque. The acculturation of local culture with Islamic values increases the mosque’s relevance in daily life. A successful mosque management model involves visionary leadership, financial transparency, and productive community activities such as cooperatives and MSME bazaars. This study contributes to mosque management by integrating social and cultural approaches through ANP and provides strategic guidance for mosque managers to optimize the mosque’s social, cultural, and economic functions to improve public welfare.
Adab Paradigm in Legal Education (Case In Indonesia) Rokan, mustapa Khamal; permata, cahaya
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.4089

Abstract

Law violations committed by law enforcers cannot be separated from the paradigm and legal teaching system applied by law faculties that produce law graduates. This paper discusses the adab paradigm in law teaching in law faculties in Indonesia. The method used in this paper is qualitative by describing the data obtained through interviews, observations, and readings of the existing literature. The study results indicate that the teaching of law in Indonesia is positivistic. The education of law is more about teaching the law that applies in a country that is contained in the legislation and its derivatives. This can be seen from the structure of the course and the content of the course syllabus where there are only six (6) courses that are directly related to etiquette. The factors that influence the shift in valuesin the teaching of law include educators and the learning system. While the model of inculcating values for law students can be done by inculcating character at the beginning of the lecture, exploring and elaborating on philosophy and legal principles in each course, incorporating ethical valuesin each course, drawing grades through cases (Project Base), inculcating values through ideal legal figures, creating separate courses related to etiquette, and incorporating customary valuesinto courses. Of the seven models above, incorporating ethical values in each course is the most ideal model to be applied
ANALYSIS OF THE RESTRUCTURING OF THE MUSYARAKAH MUTANAQISAH CONTRACT IN THE DECISION OF THE RELIGIOUS COURT BASED ON THE FATWA DSN-MUI/89/XII/2013 Anggraini, Diah Sisca; Rokan, Mustapa Khamal
Journal Analytica Islamica Vol 15, No 1 (2026): ANALYTICA ISLAMICA
Publisher : Program Pascasarjana UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jai.v15i1.28393

Abstract

This study aims to analyze the financing restructuring regulations in the Musyarakah Mutanaqisah (MMQ) contract based on Financial Services Authority Regulation Number 2/POJK.03/2022, and examine the legal considerations of the panel of judges in the Medan Religious Court Decision Number 1224/Pdt.G/2024/PA.Mdn and the Demak Religious Court Decision Number 4/Pdt.G.S/2024/PA.Dmk reviewed from the perspective of the DSN-MUI Fatwa Number 89/XII/2013 concerning Sharia Financing Restructuring. This study uses a normative juridical method with a statutory approach, a case approach, and a conceptual approach. The results show that POJK Number 2/POJK.03/2022 provides a normative framework for Islamic banks to restructure problematic financing through rescheduling, reconditioning, and restructuring mechanisms while still observing the principles of prudence and sharia compliance. In the Demak Religious Court Decision, the panel of judges considered that the bank had attempted restructuring through an addendum to the agreement as a form of rescheduling, so that the legal considerations used were in line with the principles of the DSN-MUI Fatwa Number 89/XII/2013. On the other hand, in the Medan Religious Court Decision, the customer's restructuring request was not used as a basis for consideration, and the panel of judges based their decision more on the Mortgage Law without referring to the DSN-MUI fatwa. This study concludes that there are differences in the judges' paradigms in interpreting sharia financing restructuring, which has implications for the non-uniform application of sharia principles in resolving sharia economic disputes within the Religious Court environment.
Discriminatory Practices Against Sellers by the Shopee Marketplace from the Perspective of Law Number 5 of 1999 and the Principle of Al-‘Ad?lah According to Sayyid Qutb Salsabila, Salma; Rokan, Mustapa Khamal
LEGAL BRIEF Vol. 14 No. 6 (2026): February: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v14i6.1584

Abstract

This study examines the practice of seller discrimination by the Shopee marketplace, which emerges through algorithmic policies, paid promotional services, and platform features that tend to favor certain sellers. This issue is analyzed based on Law No.?5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition, as well as the principle of justice in Islamic economics, which emphasizes distributive fairness and balance in commercial transactions (muamalah). This research employs a normative juridical with a constitutional and philosophical approach to identify the impact of such approach discrimination on small and medium-sized enterprises (SMEs) that operate as sellers on the Shopee platform. The findings show that the existence of paid promotions, store rankings, and Shopee’s algorithmic recommendations potentially leads to unfair business competition, as these systems prioritize sellers who can afford to pay more for greater visibility. This directly weakens the position of smaller sellers, limits their market access, and creates disparities that contradict the principles of justice in Islamic economics, which call for equal opportunities and fair treatment for all business actors.Therefore, stricter oversight from competition authorities and regulatory evaluation are needed to ensure fair, healthy competition that aligns with both legal norms and Islamic economic values. This research is expected to contribute to strengthening digital business competition policies based on the values of Sharia justice
STUDI KOMPARATIF RISIKO SISTEMIK ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: PENDEKATAN TAFSIR TEMATIK TERHADAP SURAH AL-BAQARAH Oktavera Rizki; Azhari Akmal Tarigan; Mustapa Khamal Rokan; Andri Soemitra; Yusrizal
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2025): Desember, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v4i2.89

Abstract

This study aims to compare systemic risk between Islamic banks and conventional banks in Indonesia by employing a thematic exegesis approach (tafsīr al-mawḍū‘ī) to selected Qur’anic verses in Surah Al-Baqarah, specifically verses 30, 219, 220, 245, 275, 276, and 282. These verses address fundamental themes related to finance, justice, debt relationships, usury (ribā), charitable giving (ṣadaqah), and equitable wealth distribution within the framework of Islamic economic principles. By integrating qualitative analysis drawn from classical and contemporary Qur’anic exegesis—including Tafsīr al-Ṭabarī, Ibn Kathīr, and Tafsīr al-Māwardī—with insights from modern economic literature, this study highlights the fundamental distinctions between Sharī‘ah-based financial principles and conventional banking practices in relation to financial system stability. The findings indicate that the Islamic financial system embodies inherent mechanisms capable of mitigating systemic risk, notably through the prohibition of ribā, the implementation of profit-and-loss sharing arrangements, and the moral obligation to uphold charitable redistribution and social justice. In contrast, interest-based conventional financial systems tend to exacerbate economic inequality and amplify vulnerability to financial crises. These findings reinforce the contemporary relevance of Qur’anic values in informing financial stability policies within modern economic systems.
Co-Authors Abdi Satria Hasibuan Abdul Aziz, Malik Aldila, Rina Alfi Andriansyah Harahap Andri Soemitra Anggraini, Diah Sisca Annisa Sativa Anshari, Muhd. Khumaidi El apriani, sri Arsyadona, Arsyadona Asmuni Asmuni Aulia Luthfi Ramadhan Azhari Akmal Tarigan Azmi, Syahfrilla Al Risa Nurul Baehaqi Bagus Ramadi Budi Harianto Cahaya Permata Cahaya Siagian, Ika Dwi Chaniago, Sabaruddin Chuzaimah Batubara Cindy Triningsih Dalimunthe, Afifah Khairiah Dara Khairatun Nisa Sinaga Daulay, Nurhayati Dharma, Budi Endah Nurrohwinta Djuwarno Fadilah Dalimunthe Fadilah Dalimunthe Fathur Rahman Baihaki Fira Annisa Hannum Harahap, Novita Harahap, Faiza Shakira Saina Harahap, Firda Ramadani Harahap, M. Ikhsan Harahap, Muhammad Ikhsan Harahap, Shelvi Fadillah Harmaen, Harmaen Imam Yazid Indradewa, Rhian Irham, Mawaddah Isnaini Harahap Khairunnisa Khairunnisa Khairussyifa, Salwa Khasanah Mustika Syahputri Khoiriyah Handayani Dasopang Kusmilawaty, Kusmilawaty Laylan Syafina Lubis, Passa Sayyid Akbar M. Asiddiki Mubarak M. Fauzan Rusyidi Nst M. Ikhsan Harahap M. Yogi Riyantama Isjoni Makky, Ahmad Manaf, Muhammad Firdaus Bin Abdul Masithoh, Masithoh Matwar, Habib Maya Rein Mega Amelia Putri, Mega Amelia Mina Hasin Muhamad Handoyo Sahumena Muhammad Habibi Siregar, Muhammad Habibi Muhammad Idris Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ravi Akbar muhammad Syahbudi, muhammad Muhammad Taupik Muttaqin, Izanatul Nabila Zahra Siregar Nasution, Juliana Nasution, Mhd. Indra Mulia Nasution, Mhd. Romadhon Ningsih, Anggi Aditiya Nst, Nur Kamelia Nur Kamelia Nasution Nurbaiti Nurbaiti Nursani Alvia Siregar Nurselina Nasution Nurul Farizka Siregar Nurusshobah, Nurusshobah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Oktania, Mila Oktavera Rizki Panjaitan, Desi Katriana Permata, Cahaya Pohan, Rahma Nur Azizah Putri, Eka Khayana Rahma Dewi Siregar Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmat Hidayat Rahmi Syahriza, Rahmi Ramadiansyah, Ridho Rambe, Trinaningsih Rangkuti, Shopia Marwah Rija Aini Ritonga, Rabiatul Hadawiyah Rizky Ananda Utami Rizky Nabila Tanjung rusyidi nasution, fauzan Salsabila, Salma Sartika Sartika Shopia Marwah Rangkuti Sibagariang, Maya Sari Sihotang, Indah Khairunnisa Silalahi, Purnama Ramadani Simahatie, Mai Sirait, Dzakiyyatul Ilmi Siregar, Anri Akta Perdana Siti Aisyah Siti Aisyah Siti Asiah Siti Jubaidah, Siti Sitompul, Humaidi situmorang, Jauharah Jilan Subakti, Hari Suhardina Suharno, Muhammad Iqbal Sukiati Sukiati Sukrin, Sukrin Surya Iswan, Ahmad Safwan Syarbaini, Ahmad Muhaisin B Syarfiandi Syarfiandi Syifa, Yumna Tambunan, Khairina Tanjung, Alwi Fajri Try Andini, Febrianty Tuti Anggraini Tuti Anggraini Uci Rahma Dayanti Siregar Umikaromah, Umikaromah Vidia Wahyu Syarvina Waizul Qarny Windi Mariska Suryani Siregar Yosa Afandi Lubis Yumna Syifa Yusrizal Zulfan Baihaqi