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SEM-PLS: ANALYSIS OF RELIGIOSITY AND THE COMPONENTS OF THE THEORY OF PLANNED BEHAVIOR ON HALAL TOURISM DECISIONS Wahyu Syarvina; Khairina Tambunan; Nurul Husna
International Journal of Cultural and Social Science Vol. 7 No. 3 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i3.1381

Abstract

This study aims to analyze consumer behavior toward halal tourism in West Sumatra using the Theory of Planned Behavior (TPB) framework extended by the construct of religiosity. The research is motivated by the need to understand how religious values are translated into halal tourism decisions that contribute to sustainable regional development. The study employs a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The variables examined include religiosity, attitude, subjective norm, perceived behavioral control, and halal tourism decision. The findings indicate that the extended TPB model explains 61% of the variance in halal tourism decisions, with attitude (? ? 0.453) and perceived behavioral control (? ? 0.398) emerging as the dominant factors. Religiosity does not have a direct effect but exerts a strong indirect influence through attitude (? 0.328) and perceived behavioral control (? 0.281). These results suggest that halal tourism behavior is primarily attitude-driven and control-driven, with religiosity serving as a psychological foundation that shapes positive attitudes and perceptions of ease in performing the behavior. The study concludes that religiosity plays a pivotal role in fostering sustainable and ethical tourism behavior among Muslim tourists. Practical recommendations include enhancing halal sustainability literacy, standardizing halal facilities, empowering community-based MSMEs and homestays, and strengthening evidence-based digital marketing and destination reputation management.
Peran Asuransi Syariah dalam Meningkatkan Ketahanan Ekonomi Masyarakat Perkotaaan di Era VUCA: Studi di Kota Medan Nur Indah Septiyani Sirait; Isnaini Harahap; Wahyu Syarvina
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/kb00n811

Abstract

The dynamic development of urban economies in the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) era has increased various financial risks that may affect community economic stability. Sharia insurance serves as a financial protection instrument based on the principles of ta’awun, takaful, and risk sharing, potentially helping communities cope with economic uncertainty. This research employed a quantitative associative approach involving 35 residents of Medan City who were familiar with or used sharia insurance, selected through purposive sampling. Primary data were collected using a five-point Likert-scale questionnaire and analyzed using SPSS through validity, reliability, simple linear regression, coefficient of determination, t-test, and F-test. All research instruments were found to be valid and reliable, with Cronbach’s Alpha values of 0.916 for the role of sharia insurance variable and 0.903 for economic resilience. The regression analysis produced a coefficient of 0.828, with a t-value of 7.396 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) of 0.631 indicates that the role of sharia insurance explains 63.1% of the variation in community economic resilience, while the remaining 36.9% is associated with factors outside the research model. The findings indicate a positive and significant relationship between the role of sharia insurance and the economic resilience of urban communities in Medan City.
Akuntabilitas Dan Pengelolaan Keuangan Masjid Berdasarkan Isak 35 Tentang Pelaporan Keuangan Organisasi Nirlaba: Studi Kasus Pada Masjid Al-Husna Hessa Perlompongan Rahmad Hidayat; Hendra Harmain; Wahyu Syarvina; Tengku Hasan Basri
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 2 No. 2 (2024): November
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/3723xy36

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis metode pelaporan keuangan Masjid Al-Husna dalam kaitannya dengan peraturan untuk nirlaba sebagaimana diuraikan dalam ISAK 35. Para peneliti dalam penelitian ini menggunakan pendekatan kualitatif deskriptif. Dokumentasi, wawancara, dan observasi langsung adalah beberapa metode yang digunakan untuk pengumpulan data. Laporan keuangan, termasuk laporan pendapatan dan arus kas, serta catatan tentang posisi akun keuangan dan laporan laba rugi komprehensif, diharuskan untuk disimpan oleh semua organisasi nirlaba menurut ISAK 35. Kontributor dan lainnya tetap waspada karena penanganan dana yang hati-hati. Hasil analisis ini menunjukkan bahwa praktik akuntansi Masjid Al-Husna masih ketinggalan zaman dan tidak memadai, dengan manajemen mengandalkan entri data manual pendapatan dan pengeluaran setiap minggu. Jemaah masih belum sepenuhnya diberi informasi oleh mekanisme akuntabilitas, yang hanya menyampaikan total pendapatan dan pengeluaran tanpa memberikan informasi spesifik apa pun. Namun, kelompok masjid yang terlibat telah berusaha semaksimal mungkin untuk merahasiakannya. Hal ini disebabkan karena pimpinan masjid masih belum memahami sistem pencatatan keuangan berbasis ISAK 35.
Analisis Karakteristik Pemasaran Syariah pada Bank Syariah Indonesia KCP Padang Bulan Ayuna Adhari; Wahyu Syarvina; Nurbaiti Nurbaiti
Journal of Creative Student Research Vol. 4 No. 4 (2026): Agustus: Journal of Creative Student Research
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v4i4.6574

Abstract

The purpose of this study is to examine the empirical gap between theoretical conceptions and field realities and to analyse the features of Islamic marketing executed by Bank Syariah Indonesia (BSI) at the Padang Bulan Sub-Branch Office. Islamic marketing encompasses not just financial items but also a mission of social justice, education, and da'wah based on fundamental Islamic values including fairness (‘adl), honesty (şidq), transparency (tablīgh), and trustworthiness (amanah). This study used a descriptive qualitative approach, triangulating data through in-depth interviews, field observations, and recording. Internal bank employees, such as marketing officials and customer service agents, as well as current bank clients, made up the main informants. The Miles and Huberman model was used for data analysis, which included data reduction, data display, and conclusion drafting. The findings show that a marketing gap still exists even though BSI KCP Padang Bulan essentially incorporates the aspects of rabbaniyyah (theological), akhlaqiyyah (ethical), al-waqi’iyyah (realistic), and al-insaniyyah (humanistic) into its services. Independent consumer comprehension is hampered by the intricacy of sharia terminology in commercial media and low public literacy. As a result, the fundamental factor in closing this gap is still the optimisation of humanistic personal communication, which guarantees that marketing serves as both a profitable tool and a successful medium for sharia muamalah teaching.
Implementasi Transparansi dan Akuntabilitas Dana Zakat Berbasis PSAK 409 dan Kepercayaan Muzakki pada LAZISMU Medan Ikhlasul Amal; Kamilah Kamilah; Wahyu Syarvina
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4656

Abstract

Zakat is a sharia-based social financial instrument whose sustainability of collection is highly dependent on the trust of the muzakki towards the amil zakat institution. This trust is built through transparency and accountability of fund management that refers to the applicable accounting standards for zakat, infaq, and alms, namely PSAK 409. This study aims to analyze the implementation of transparency and accountability of zakat funds based on PSAK 409 and its relationship to the level of trust of muzakki in LAZISMU Medan City. This study uses a qualitative method with a descriptive approach. Data were obtained through in-depth interviews, documentation, and observation of 7 (seven) informants, consisting of 5 (five) administrators/staff and 2 (two) muzakki LAZISMU Medan City, then analyzed using the interactive model of Miles and Huberman. The results of the study indicate that LAZISMU Medan City has implemented transparency of financial reports and accountability of zakat fund management referring to PSAK 409, both from administrative and substantive aspects, including recognition, measurement, recording, distribution, presentation, and disclosure of ZIS funds. This implementation is in line with the Stewardship Theory perspective, where amil acts as a trustworthy steward for the interests of muzakki, thus contributing to building the trust of muzakki to continue distributing zakat, infaq, and alms through LAZISMU Medan City. This study is expected to provide theoretical contributions to the study of sharia accounting in mass organization-based Amil Zakat Institutions, as well as practical contributions to LAZISMU Medan City in strengthening transparency and accountability of zakat fund management.
Analisis Penerapan Metode Full Costing dan Variabel Costing dalam Penetapan Harga Jual Jasa pada Yufi Beauty Lubuk Pakam Hasbi Fauzan Insyirah; Wahyu Syarvina; Sugianto Sugianto
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4665

Abstract

This study aims to analyze the application of Full Costing, Variable Costing, and production cost control methods in determining service prices at Yufi Beauty Lubuk Pakam. The phenomenon studied is the practice of pricing that is still based on estimates without systematic cost calculations, thus potentially resulting in inaccurate prices. This study uses a qualitative approach with a case study design to understand the managerial practices of business actors in depth. Data were collected through semi-structured interviews, participant observation, and documentation, with informants consisting of business owners, operational managers, and employees selected using purposive sampling. The results of the study indicate that before the analysis was conducted, service selling prices were not based on structured cost accounting methods. Calculations using the Full Costing method produce higher prices because they include all fixed and variable costs, while Variable Costing provides simpler and more relevant information for short-term decisions. Furthermore, production cost control has not been formally implemented, indicated by the absence of cost recording, cost standards, and cost variance evaluation. This study concludes that the systematic application of costing and cost control methods is crucial for producing more accurate and rational pricing. These findings imply the importance of improving the understanding of cost accounting for service MSMEs. Further research is recommended to examine the implementation of cost control systems more broadly in various service sectors.
Analisis Peran Undewriter Dalam Menyeleksi Risiko pada Produk Asuransi Kesehatan: : Studi AJB Bumiputera Wilayah Medan Frissai Gusminar Mutia; Fauzi Arif Lubis; Wahyu Syarvina
ManBiz: Journal of Management and Business Vol. 2 No. 2 (2023): ManBiz: Journal of Management and Business 
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v2i2.1156

Abstract

  This study aims at the role of the underwriter in selecting the risk of health insurance products, knowing the obstacles encountered by the underwriter in selecting the risk and the solutions applied to overcome these obstacles, and knowing the underwriting process of group health insurance at AJB Bumiputera Medan. The type of research used is descriptive research, with a qualitative approach. The conclusions of this study briefly are: (1) Underwriters have an important role in insurance companies because underwriters determine whether the insurance coverage can be accommodated by the company or not. (2) Obstacles encountered by underwriters in selecting risks are the availability of incomplete participant data, previous experience data of the insured and prospective insured not providing the desired budget and benefits, while the solution is to contact the agent concerned to obtain additional information needed by the underwriter, apply analysis to groups of prospective insurance participants as new participants, and provide standard premium rates and benefits. (3) The underwriting process begins when marketing applies for SPPA until the issuance of the policy. Keywords: Underwriting, Underwriter, Group Health Insurance
POTENSI DAN PREFERENSI USAHA BUDIDAYA IKAN LELE SEBAGAI UPAYA MENINGKATKAN PENDAPATAN MASYARAKAT DALAM PERSPEKTIF EKONOMI ISLAM Aryaji Wardana Damanik; Muhammad Ridwan; Wahyu Syarvina
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 6 No. 3 (2023): October 2023
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v6i3.1486

Abstract

Abstract: This research aims to analyze the potential issue of catfish cultivation as an effort to increase people's income, the preferences of the catfish industry considering the possibilities and desires of the community for cultivating catfish from an Islamic economic perspective in an effort to increase income. Using data collected from the research area, this research was carried out in the field. In this case, the type of research is descriptive. Interviews, questionnaires, observations and literature reviews are used as data collection techniques and try to get a complete picture of whatever is being investigated. The owner of a catfish farming business in Ujung Serdang Village provides correct information for analysis. To understand the problem clearly, research findings through questionnaires and interviews using the Guttman scale are being discussed. Based on the cultivation location and the ability to cultivate catfish on the market at a fairly high price, farmers' preferences in choosing a catfish cultivation business have an impact on their ability to develop and meet their daily needs. Keywords:potential and preferences;cultivation;catfish;income Abstrak: Penelitian ini bertujuan untuk menganalisis isu potensi budidaya ikan lele sebagai upaya peningkatan pendapatan masyarakat, preferensi industri ikan lele mempertimbangkan kemungkinan dan keinginan masyarakat budidaya ikan lele dalam perspektif ekonomi Islam dalam upaya meningkatkan pendapatan. Dengan menggunakan data yang dikumpulkan dari wilayah penelitian, penelitian ini dilakukan di lapangan. Dalam hal ini jenis penelitiannya bersifat deskriptif wawancara, kuesioner, observasi, dan tinjauan literatur digunakan sebagai teknik pengumpulan data dan berusaha mendapatkan gambaran yang utuh apapun yang sedang diselidiki. Pemilik usaha budidaya ikan lele di Desa Ujung Serdang memberikan informasi yang benar untuk analisis. Untuk memahami permasalahan secara jelas, digunakan temuan penelitian melalui kuesioner dan wawancara dengan menggunakan skala Guttman sedang dibahas. Berdasarkan lokasi budidaya dan kemampuan budidaya ikan lele di pasaran dengan harga yang cukup tinggi, preferensi pembudidaya pemilihan usaha budidaya ikan lele berdampak pada kemampuan mereka dalam mengembangkan dan memenuhi kebutuhan sehari-hari. Kata kunci: potensi dan preferensi; budidaya; ikan lele; pendapatan.
The Influence of Workload, Incentives, and Work Environment on Employee Work Productivity at PT Wira Abadi Indonesia Yuniar Pangesti; Laylan Syafina; Wahyu Syarvina
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1059

Abstract

Purpose: The purpose of this study is to assess the influence of compensation and work motivation on the execution of job descriptions. Research Method: A quantitative approach was employed. The study population consisted of all 35 permanent employees of PT. Wira Abadi Indonesia. Results and Discussion: Based on the t-test results, the value for the Workload variable was 1.851; since this exceeds the t-table value of 1.661, it is concluded that the Workload variable influences employee work productivity. Implications: The t-test value for the Incentives variable was 1.581; since this is lower than the t-table value of 1.661, it is concluded that the Incentives variable does not influence employee work productivity. The t-test value for the Work Environment variable was 2.285; since this exceeds the t-table value of 1.660, it is concluded that the Work Environment variable influences employee work productivity. The R-square value was 0.607. Originality: This indicates that the combined contribution of the Workload, Incentives, and Work Environment variables to employee work productivity is 72.4%, with 27.6% attributable to other factors.
Implementing ISAK 35 in Non-profit Organizations: A Case Study of Yayasan Pendidikan Nurussholih Jihan Isnaini Hasibuan; Laylan Syafina; Wahyu Syarvina
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1226

Abstract

This paper investigates the implementation of ISAK 35 as a framework for financial reporting in non-profit organizations, focusing on Yayasan Pendidikan Nurussholih. The study addresses the significant challenges non-profits encounter in adhering to new accounting standards. It examines why the monthly financial reports of Yayasan Pendidikan Nurussholih do not comply with ISAK 35 and identifies specific implementation hurdles. This research sheds light on the unique difficulties this non-profit organization faces in adopting ISAK 35, an area underexplored in prior literature. A qualitative case study methodology was employed, utilizing both primary (interviews with key informants) and secondary data (bank records, historical documents). Findings reveal that while Yayasan Pendidikan Nurussholih utilizes BOS funds for monthly reporting, it struggles with comprehending and implementing ISAK 35 due to financial constraints, complex bookkeeping, and limited technology use. Non-compliance with ISAK 35 may undermine donor confidence in the foundation's financial disclosures. The study concludes that additional support and resources are essential for non-profits to achieve full compliance with ISAK 35. It emphasizes the necessity of tailored solutions to help non-profit organizations overcome these specific challenges and improve their financial reporting practices.
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