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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Riset Akuntansi dan Bisnis IJIBE (International Journal of Islamic Business Ethics) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Studia Economica: Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Ganaya: Jurnal Ilmu Sosial dan Humaniora SEIKO : Journal of Management & Business At-Tawassuth: Jurnal Ekonomi Islam Jurnal Penelitian Medan Agama JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Competitive Jurnal Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ekonomi Manajemen Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Mahaguru: Jurnal Pendidikan Guru Sekolah Dasar JURMA : Jurnal Program Mahasiswa Kreatif JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Jurnal Kewarganegaraan Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Investasi Islam El-Mujtama: Jurnal Pengabdian Masyarakat JURNAL MANAJEMEN AKUNTANSI (JUMSI) An-Nisbah : Jurnal Perbankan Syariah JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jutkel: Jurnal Telekomunikasi, Kendali dan Listrik Jurnal Riset Ilmu Ekonomi Jurnal Ekonomi Journal of Vision and Ideas (VISA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Fokus Manajemen Share: Jurnal Ekonomi dan Keuangan Islam EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management and Business Journal of Computer Science and Information Systems (JCoInS) Journal of Student Development Informatics Management (JoSDIM) Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Sci-Tech Journal Jurnal Ekonomi dan Manajemen (JEKMA) ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Jurnal Trisna Riset International Journal of Economics (IJEC) Indonesian Journal of Islamic Economics and Finance Journal of Creative Student Research Journal of Public Representative and Society Provision Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Amkop Management Accounting Review (AMAR) Jurnal Manajemen Riset Inovasi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi e-Jurnal Apresiasi Ekonomi Journal of Economics and Management Scienties AT-TIJARAH: Journal Islamic Banking and Finance Research Equilibrium: Jurnal Ekonomi Syariah Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Riset Akuntansi, Perpajakan dan Auditing Abdi Masyarakat UIKA El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah Advances in Economics & Financial Studies Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi EKOBIMA Ekonomi Bisnis dan Manajemen ManBiz: Journal of Management and Business Suluah Pasaman Journal of Visionary Sharia Economy (JOVISHE) Jurnal El Rayyan: Jurnal Perbankan Syariah Epsilon : Journal of Management (EJoM) Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Optimal: Jurnal Ekonomi dan Manajemen
Wahyu Syarvina
Universitas Islam Negeri Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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ANALISIS PENERAPAN PSAK 409 TENTANG AKUNTANSI ZAKAT, INFAK, DAN SEDEKAH DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN PADA BAZNAS SUMATERA UTARA Zahra Amalia Khairani; Yenni Samri Juliati Nasution; Wahyu Syarvina
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2633

Abstract

This study aims to analyze the implementation of PSAK 409 concerning Accounting for Zakat, Infaq, and Alms in enhancing the transparency and accountability of financial statements at BAZNAS North Sumatra Province. The research method employed is descriptive qualitative, with data collection conducted through in-depth interviews and documentation studies. The results indicate that BAZNAS North Sumatra has met the elements of technical accountability through cash-based fund recognition, strict fund separation, and the use of the SIMBA application for integrated reporting. Transparency is realized through the open publication of audited financial statements on the institution's official website to build public trust. However, such accountability and transparency are still hindered by dependence on the centralized system, limited human resource competence regarding the latest standards, and information asymmetry on the mustahik side concerning aid details. This study suggests increasing human resource capacity and optimizing public communication so that accountability is not merely an audit formality but becomes an inclusive organizational culture for all stakeholders
Keberlanjutan Usaha Melalui Pengelolaan Keuangan: Analisis SOAR Pada IKM Fashion di Pancur Batu Siti Nurhaliza; Muhammad Syahbudi; Wahyu Syarvina
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.3022

Abstract

This study aims to analyze business sustainability strategies through financial management in fashion SMEs in Pancur Batu District using the SOAR (Strengths, Opportunities, Aspirations, Results) approach. A descriptive qualitative method was employed, with data collected through interviews, observations, and documentation from purposively selected informants, including academics, business owners, and business community members. The findings indicate that SMEs possess strengths in production competence, customer loyalty, and operational flexibility, while digital technology and social media create significant growth opportunities. The recommended strategies emphasize strengthening financial management, improving financial literacy, implementing systematic financial record-keeping, optimizing digital technology, and expanding business networks. The SOAR approach proves effective in supporting sustainable SME development.
The Impact of Islamic Bank Mergers on Work Culture and Customer Service Quality: A Case Study of Bank Syariah Indonesia (BSI) in Mandailing Natal Amelia Sri Ningsih; Muhammad Arif; Wahyu Syarvina
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15351

Abstract

The merger of three state-owned Islamic banks into Bank Syariah Indonesia (BSI) is a strategic move to strengthen the national Islamic banking industry. However, previous studies have largely focused on financial performance and competitiveness, while research on the merger’s impact on employee work culture and customer service quality at the branch level remains limited, particularly in Mandailing Natal Regency. This study aims to analyze the impact of the BSI merger on employee work culture and customer service quality at BSI Mandailing Natal. This study employs a qualitative approach using the case study method. Data were collected through in-depth interviews and observations from 5 informants comprising BSI employees and customers selected using purposive sampling. The results of the study indicate that the BSI merger has driven changes in work culture toward a more dynamic, fast-paced, integrated, and digitally oriented environment. Employees are required to enhance their adaptability, product knowledge, and service competencies. From a service perspective, the merger has improved access to services through the development of BSI Mobile, the expansion of the ATM network, and the simplification of digital transactions. Nevertheless, during the transition period, challenges were still encountered, including account migration processes, digital system disruptions, and limited access to services for some customers. This study concludes that the BSI merger has had a impact on the transformation of work culture and the improvement of customer service quality. These findings contribute to the development of research on post-merger organizational integration in Islamic banking and provide insights for BSI management in strengthening digital transformation strategies and enhancing service quality.
Risk Management, Sharia Compliance, and the Performance of Islamic Insurance Companies in Indonesia Adelia Putri Harahap; Wahyu Syarvina; Nur Ahmadi Bi Rahmani
Suluah Pasaman Vol 4 No 2 (2026): On Progress
Publisher : Sekolah Tinggi Agama Islam YDI Lubuk Sikaping

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70588/suluahpasaman.v4i2.1142

Abstract

This study examines the effect of Risk-Based Capital (RBC) on the profitability of Sharia insurance companies in Indonesia and provides descriptive evidence on institutional Sharia compliance through the existence of the Sharia Supervisory Board (Dewan Pengawas Syariah/DPS). The study uses secondary data from the financial statements and public reports of Sharia insurance companies for the 2020-2024 period, producing 30 firm-year observations. Profitability is proxied by Return on Assets (ROA), risk management is proxied by RBC, and Sharia compliance is observed descriptively through DPS existence. Because all observations have a DPS value of 1, the Sharia compliance variable has no statistical variation and therefore cannot be included in the regression model. The analysis uses descriptive statistics, classical assumption tests, and a log-linear regression model. The descriptive results show that RBC ranges from 120.00 to 671.23, with an average value of 236.35, while ROA averages 0.020763 or approximately 2.07%. The regression results show that LN_RBC has a negative but statistically insignificant coefficient on LN_ROA (coefficient = -0.739; t = -1.484; p = 0.149). The coefficient of determination is 0.073, indicating that RBC explains only 7.3% of the variation in ROA. These findings suggest that solvency-oriented capital adequacy does not automatically translate into higher short-term profitability. The profitability of Sharia insurance companies is more likely to be shaped by underwriting quality, claim ratio, expense ratio, investment return, firm size, leverage, and operational efficiency. The study contributes by clarifying the empirical limitation of using a binary DPS variable as a Sharia compliance proxy and recommends that future studies construct a more comprehensive Sharia compliance index.
Analysis of the Implementation of Green Financing at PT Bank Syariah Indonesia Tbk in Supporting the National Net Zero Emission Target Muhammad Aldi Pratama; Tuti Anggraini; Wahyu Syarvina
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9773

Abstract

Indonesia's commitment to achieving Net Zero Emission (NZE) by 2060 requires the active involvement of all sectors, including the financial sector. Islamic banking has a strategic role through the implementation of green financing that aligns with sustainability principles and the maqashid of Sharia. This study aims to analyze the implementation of green financing in Bank Syariah Indonesia in supporting the national net zero emission target. The research method used is qualitative descriptive with a case study approach. The data obtained in this study consisted of documentation studies of annual reports, sustainability reports, sustainable financing policies, and official publications available on the BSI website for the period 2023-2025. The results of the study indicate that Bank Syariah Indonesia has implemented green financing through the provision of sustainable financing in the renewable energy sector, eco-efficient products, sustainable land management, as well as financing for environmentally-oriented micro, small, and medium enterprises. This study concludes that the implementation of green financing at Bank Syariah Indonesia plays an important role in supporting national net-zero emission targets, although there are still various challenges in its implementation.
The Strategy of Bank Sumut Sharia Sub-Branch Office HM Yamin Medan in Maintaining Customer Loyalty Amid the Decline in Funding Product Returns Endang Suriyani Munthe; Wahyu Syarvina; Muhammad Arif
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.13129

Abstract

This study aims to analyze the strategy of Bank Sumut KCP Syariah HM Yamin Medan in maintaining customer loyalty amid the decline in returns on funding products. This research employs a qualitative approach using a case study method. Data collection was conducted through in-depth interviews, observations, and documentation involving informants consisting of account officers, customer service staff, and customers who use funding products. The results of the study indicate that the decline in returns can affect customer loyalty, as reflected in fluctuations in the amount of Third Party Funds (DPK) and the number of customers. However, the bank implements strategies such as improving service quality, adopting a personal approach, maintaining intensive communication, and providing appreciation to customers. In addition, a soft selling strategy is applied in offering products so that customers continue to feel comfortable and valued. These strategies have proven effective in maintaining customer trust and loyalty despite the decrease in returns.
Analisis Perbandingan Tarif Jasa Rawat Inap dengan Menggunakan Traditional Costing System dan Activity Based Costing System (Studi Kasus Pada RSU Mitra Medika Amplas Medan) Nurhidayah Nurhidayah; Saparuddin Siregar; Wahyu Syarvina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4475

Abstract

This study aims to find out how to determine inpatient service rates using traditional costing systems and activity-based costing at Mitra MedikaAmplas Public Hospital, how to compare the results of calculating inpatient service rates using traditional costing systems and activity-based costing. The object of this research is RSU Mitra Medika Amplas. This study uses qualitative methods with comparative studies, data collection techniques by means of observation and interviews. The types of data used are primary data and secondary data which are cost data for 2020. The results of this study indicate that the application of the traditional costing system in determining inpatient service rates produces distorted cost information. Calculation errors can be minimized by implementing an activity-based costing system. There are differences in the results of calculations using the traditional costing system and the activity-based costing method, where the results of calculations using activity-based costing are cheaper than the results of calculations using the traditional costing system.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Berbasis Digital Accounting System dalam Penetapan Harga Jual Delyana; Muhammad Syahbudi; Wahyu Syarvina
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15676

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode full costing dalam perhitungan Harga Pokok Produksi (HPP) sebagai dasar penetapan harga jual berbasis digital accounting system pada UMKM Ayam Potong Sulaiman Lubis. Penelitian ini dilatarbelakangi oleh masih terbatasnya penerapan metode perhitungan biaya secara menyeluruh pada UMKM serta belum banyak penelitian yang mengintegrasikan metode full costing dengan sistem akuntansi digital dalam mendukung keputusan harga jual. Penelitian ini menggunakan metode studi kasus deskriptif dengan pendekatan kualitatif yang didukung analisis perhitungan biaya. Data penelitian diperoleh melalui observasi, wawancara mendalam dengan pemilik usaha, serta dokumentasi catatan transaksi dan biaya produksi. Analisis data dilakukan melalui identifikasi komponen biaya produksi, perhitungan HPP menggunakan metode full costing, serta evaluasi penerapan aplikasi SI APIK dalam pencatatan keuangan UMKM. Hasil penelitian menunjukkan bahwa penerapan metode full costing menghasilkan Harga Pokok Penjualan sebesar Rp28.300/kg. Dengan target keuntungan 5%, harga jual yang sesuai adalah Rp29.711/kg, lebih tinggi dibandingkan harga yang selama ini diterapkan UMKM sebesar Rp29.000/kg. Temuan ini menunjukkan bahwa perhitungan biaya yang tidak lengkap berpotensi menyebabkan ketidaktepatan dalam penetapan harga dan pencapaian laba. Penggunaan aplikasi SI APIK berperan dalam meningkatkan keteraturan pencatatan transaksi dan kualitas informasi keuangan sebagai pendukung penerapan full costing. Penelitian ini memberikan kontribusi teoritis terhadap pengembangan kajian akuntansi biaya dan digital accounting, serta kontribusi praktis bagi UMKM dalam meningkatkan akurasi penentuan harga jual dan pengelolaan keuangan usaha.
The Influence of Fintech Technology Usage in Islamic Banking on Customer Service and Customer Growth Resa Yasmine; Ahmad Syakir; Wahyu Syarvina
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12602

Abstract

Indonesia's economic growth is primarily driven by the development of digital technology that has transformed various aspects of life, including banking, transportation, and finance. Fintech, one of the key aspects of this development, includes various banking services such as mobile banking, internet banking, SMS banking, QR Codes, e-money, and ATMs. The purpose of this research is to determine the level of development and understanding of fintech among the public, as well as to assess the public's interest in using fintech products themselves. The research method used in this study is quantitative. The government has emphasized the importance of fintech in the Islamic world, particularly in Indonesia, due to concerns regarding investor trust, lack of knowledge about fintech, and the differences between traditional and Islamic fintech. The government allocates five points for fintech startups, where 81.75 percent of the public understands fintech and uses it without fear.
Pengaruh Kualitas Layanan Digital dan Kepercayaan Terhadap Kepuasan Nasabah Pengguna Aplikasi Tring! Pegadaian Syariah Anggi Pranata; Wahyu Syarvina; Nurul Inayah
An-Nisbah: Jurnal Perbankan Syariah Vol. 7 No. 2 (2026): An-Nisbah: Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/nisbah.v7i2.5186

Abstract

Perkembangan layanan keuangan digital mendorong peningkatan penggunaan aplikasi berbasis teknologi, termasuk aplikasi Tring! Pegadaian Syariah, yang menuntut kualitas layanan digital dan kepercayaan sebagai faktor penting dalam meningkatkan kepuasan nasabah; Oleh karena itu, penelitian ini bertujuan untuk mengkaji pengaruh kedua variabel tersebut dalam konteks layanan cicil emas. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan digital dan kepercayaan baik secara parsial maupun simultan terhadap kepuasan pelanggan pengguna aplikasi Tring! Pegadaian Syariah. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 97 responden yang dipilih melalui teknik purposive sampling, dengan kriteria nasabah yang telah menggunakan layanan cicil emas, serta data yang dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa kualitas layanan digital berpengaruh positif dan signifikan terhadap kepuasan pelanggan, sedangkan kepercayaan tidak berpengaruh signifikan secara parsial; Namun demikian, secara simultan kedua variabel tersebut berpengaruh signifikan terhadap kepuasan konsumen, dengan nilai koefisien determinasi (R²) sebesar 0,210 yang menunjukkan bahwa 21% variasi kepuasan dapat dijelaskan oleh model penelitian. Kesimpulannya, kualitas layanan digital menjadi faktor utama dalam meningkatkan kepuasan konsumen melalui aspek kemudahan penggunaan, kecepatan sistem, dan tampilan interaktif, sementara kepercayaan berperan sebagai faktor pendukung dalam jangka panjang. Kata kunci: Kualitas Layanan Digital, Kepercayaan, Kepuasan Nasabah, Tring! Pegadaian Syariah
Co-Authors ., Lisnawati Adela Putri, Sania Adelia Putri Harahap Adelini Siagian Adik Tya Hasibuan Agiet Mutiara Rengganis Agung Nugraha agung setiawan Agustin, Lismaini Ahmad Muhaisin B Syarbaini Ahmad Syakir Ahmad, Alya Hamdini Ahmadi Bi Rahmani, Nur Aldi Fernando Amanda Damayanti Nasution Amanda, Annisa Rizka Amelia Putri Amelia Sri Ningsih Amin, Haris Al Anastasya Br Ginting Andri Soemitra Andri Soemitra Anggi Pranata Anggita Rizkia Anggraini , Widia Angraini, Tuti Aninda Zahra Anio Indah Lestari Anisa Mawaddah Nst Aprilia Indah Saputri Rambe Aprilia, Dita Aqila Tamima Aqwa Naser Daulay Arifin Fauzi Lubis Aryaji Wardana Damanik Asri Lestari Atika Atika Ayu Andini Ayuna Adhari Azhari Akmal Tarigan Azka Wardatul Hayyah Azka Wardatul Hayyah Azmi Lubis, Muhammad Azzahra, Aisya azzahri, khairul Baehaqi Basania Nasution Batubara, Muslimatul Husnah Beny Sitakar Br Ginting, Herminaria Chairani, Zizah Chuzaimah Batubara Cici Winda Atila Cindy Clara Afifah Cindy Purnama Asry Nasution Damanik, Aryaji Wardana Dea Puspita Delyana Diana Diana Dimas Pratama Elsa Mayori Elsa Elsa Zulfita Endang Suriyani Munthe Erna Sipahutar Fachry Abda El Rahman Fattonah, Rindang Dwi Feri Wijaya Fitria Hanum Fitrianur Ahmad Sihombing Frissai Gusminar Mutia Gustrianingsih G Hamtheldy, Raihan Zaky Harahap, Dewi Anna Sari Harahap, Rahmat Daim Harahap, Yusra Lestari Hasbi Fauzan Insyirah Hasbi Fauzan Insyirah Hasibuan, Abdi Satria Hasibuan, Jihan Isnaini Haya, Salwa Fadhilah Hazrah, Siti Helva Diansyah Putri Hendra Harmain Hendra Harmain Hendra Hermain Hilmi, Hafizh Hotbin Hasugian Hotbin Hasugian Ika Damai Sari Ikhlasul Amal Ikhlasul Amal Ilham Wahyudi Imsar, Imsar Imsar2 Indah Aryani Indah Lestari, Annio Indah Wulan Sari BatuBara Indra, Ahmad Perdana Indradewa, Rhian Irani Eka Putri Pohan Isnaini Harahap Jihan Isnaini Hasibuan Julfan Saputra Juliana Nasution Juni Anggriany Kamilah Kamilah Kamilah, K Kembaren, Nurul Fadhilah Yusri Khairil Fitrah Harahap Khairunnisa Azzahra Laylan Syafina Lingga, Fitria Ratna Liska Febrianti Lubis, Listiya Andana Lubis, Zul Fahmi M. Hizbullah Hasibuan M. Reza Shah Fahlevi Lubis M. UKi Sofyanda Mahvi, Muhammad Rizky Maidalena Maidalena, Maidalena Majalipa Awalia Marliyah Marliyah Marliyah, Marliyah Maryam Batubara Maryam Batubara Masitha Khairani Hasibuan Maulida Marpaung Ma’arif Noer Lubis Mei Fani, Mukhammad As Alukal Huda Mei Habibah Dalimunthe Meiliani, Risa Melisa Syafitri Amalia Mhd. Arifta Pulung Tumannger Miftahul Husna Hutapea Minta Ito Lubis Miranda Miranda Miranda Miranda Miranda, Miranda Muhammad Aldi Pratama Muhammad Anshari Hutasuhut Muhammad Arif Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Ridwan Muhammad Ridwan Muhammad Rizky Muhammad Syafii Muhammad Syahbudi muhammad Syahbudi, muhammad Muhammad Yafiz, Muhammad Munthe, Ira Hairun Nisa Munthe, Yusnita Ulfah Murni Sofiah Muslimatul Husnah Batubara Mustapa  Khamal  Rokan Mutiara Annisa Nastiti . Nasution, Annio Indah Lestari Nasution, Eldzan Izzahara Nasution, Silpiah Jahra Nia Andriani Niken Rahmadyah Niki Aulia Nst, Muhammad Lathief Ilhamy Nufikha, iyundzira Nufikha, Liyundzira Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Ahmadi Bi Rahmani Nur Hanisah Lubis Nur Indah Septiyani Sirait Nur Jannah Lubis Nurbaiti, Nurbaiti Nurhidayah Nurhidayah Nursantri Yanti Nurul Aini Siregar Nurul Husna Nurul Inayah Nurul Jannah Nurwani Nurwani, Nurwani Pohan, Rahma Nur Azizah Putri Apriyani br Rangkuti Qarni, Waizul Rahimi, Siti Rahma, Tri Indah Fadhila Rahmad Hidayat Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Daim Harahap Raihan Zaky Hamtheldy Ramadhani, Sri Rani Febrianti Raudhah Jannatun Raudhatul Jannah Reni Ria Armayani Hasibuan Resa Yasmine Revika Revika Viola Azzahara Reza Febrian Ridho Fachrozie Rifki Akmal Tanjung Rio Ariangga Hutagalung Ritonga, Mei Anriani Rizki Wahyudi Rizky Ananda Utami Roza, Fitra Maulana Rustiana, Devara Safitri, Kenanga Sakinah Sakinah Sakinah Salsabila, Tasya Salwa Fadhilah Haya Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saragih, Arif Kusnedi Saragih, Fitriani Siregar, Padrie Payung Siti Hazrah Siti Nur Adillah Siti Nurhaliza Siti Nurhaliza Sofiah, Murni Sophia Rahmadhani Sri Anjani Sri Sudiarti Sri Sudiarti Sri Sudiarti sri sudiarti Sri Wahyuni Suci Afria Sasty Siregar Sudirman Suparmin Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sumi, Raudatun Syahputri, Diana Syamsiar, Syamsiar T. Wulan Arianti Tambunan, Khairina Tasya Rahma Dayani Pohan Tengku Hasan Basri Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Umi Khairani Utami R.A Padang Vania Sally Nabila Wahyu Andriansyah Naibaho Widia Angraini Windi Mayani Dalimunthe Yani, Yusra Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunda Herliana Yuniar Pangesti Yuningsih, Apriliani Zahra Amalia Khairani Zuhrinal M Nawawi Zulpan, Zulpan