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dan Kewirausahaan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL EKSBIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business CERMIN: Jurnal Penelitian Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal EK dan BI RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Akuntansi dan Keuangan JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) Jurnal Dinamika Ekonomi Syariah Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Economics and Digital Business Review Ilomata International Journal of Management Quantitative Economics and Management Studies International Journal on Social Science, Economics and Art Indonesian Journal of Islamic Economics and Business JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Trends in Accounting Research JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Rabbani Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal IPTEK Bagi Masyarakat Indonesian Journal of Innovation Studies Jurnal Ekonomi dan Bisnis Islam (JEBI) Golden Ratio of Finance Management Indonesian Journal of Economics and Management Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Adl Islamic Economic el-Amwal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Expensive: Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah QISTINA: Jurnal Multidisiplin Indonesia Journal of Management, Economic and Accounting (JMEA) Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Penelitian Ekonomi Manajemen dan Bisnis The Es Accounting and Finance J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Research Horizon JAKBS International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Riset Ilmu Manajemen Bisnis dan Akuntansi Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE JEBD Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Economic: Journal Economic and Business RUBINSTEIN Jurnal Ekonomi Bisnis dan Kewirausahaan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEKA E-Jurnal Akuntansi Ribhuna: Jurnal Keuangan dan Perbankan Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Al Itmamiy: Jurnal Hukum Ekonomi Syariah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Laylan Syafina
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 Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Analisis Implementasi SAK EMKM Pada Tahun Penyajian Laporan Keuangan Kepada Umkm Di Desa Gunung Baringin Padang Lawas Hamidah Sari; Laylan Syafina; Nurwani Nurwani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the preparation of MSME financial reports in Gunung Baringin Village, and the application of SAK EMKM in presenting financial reports in MSMEs and knowing the obstacles in preparing financial reports based on SAK EMKM. This research uses a qualitative descriptive method and the data in this study were obtained through interviews with MSME actors, documentation and literature studies. The research subjects were MSME owners in Gunung Baringin Padang Lawas Village, namely MSME Sayur Mayur, Mhd Irsyad and MSME Baginda Raja Jaya. The results of data analysis show that MSMEs in Gunung Baringin Village have not implemented SAK-EMKM in their financial reports, and the recording carried out is still simple, namely only recording total income and expenses. The presentation of MSME financial reports in accordance with SAK EMKM includes profit and loss statements, statements of financial position and CALK (Notes to Financial Statements). The main obstacles faced by MSME actors in implementing SAK-EMKM are the lack of adequate human resources, the lack of understanding of MSME actors regarding accounting knowledge, and the absence of MSME actors who have an accounting education background.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja, Dan Skala Usaha Terhadap Persepsi Penggunaan Informasi Akuntansi Pada Pelaku UMKM (Studi Kasus UMKM Di Kecamatan Ujung Padang Kabupaten Simalungun) Hendra Setiawan; Yenni Samri Juliati Nasution; Laylan Syafina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6820

Abstract

This study aims to assess the influence of various factors on the perception of information use among Micro, Small, and Medium Enterprises (MSMEs) in Ujung Padang District, Simalungun Regency. This study uses a quantitative approach with a convenience sampling method to collect data from MSME owners. Data analysis involves validity tests, reliability tests, normality tests, multicommenality tests, heteroscedasticity tests, partial tests, simultaneous tests and determination coefficient tests. Then this study uses multiple linear regression analysis techniques. The findings show that there is a significant influence of business scale, business experience, accounting knowledge, and work motivation on the perception of information use among MSMEs. However, about 56.7% of the variation in the perception of information use could not be explained by the variables studied, indicating the existence of other influencing factors. This study emphasizes the importance of improving the understanding and skills of MSME owners in utilizing accounting information and calls for collaborative efforts from various parties to support the sustainable development of MSMEs.
Pengaruh Penerapan Standar Akuntansi Pemerintah, Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Uci Roito Anggina Nst; Tuti Anggraini; Laylan Syafina
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10185

Abstract

Penelitian ini bertujuan untuk menilai pengaruh standar akuntansi pemerintahan, pengendalian intern, dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Data dikumpulkan dengan menyebarkan kuesioner kepada staf/pegawai di Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara. Penelitian ini melibatkan 35 responden yang merupakan pegawai yang terlibat dalam pelaporan keuangan di instansi tersebut. Metode pengambilan sampel yang digunakan adalah non-probability sampling melalui purposive sampling. Model penelitian dianalisis dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan pengendalian internal tidak berpengaruh.
Optimalisasi Akuntabilitas dan Transparansi: Pendekatan Islam pada Pedoman Asistensi Keuangan Desa Sikapas Ardilla Nasution; Nurwani Nurwani; Laylan Syafina
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.33059

Abstract

Purpose: The objective of this study is to evaluate the implementation of financial accounting assistance guidelines in Sikapas Village within the context of Islamic perspectives on transparency and accountability of village funds. Methodology/approach: This research is qualitative, utilizing primary data obtained through observations and interviews with various stakeholders in Sikapas Village, including the village treasurer, village head, secretary, and three other community members. Findings: The conclusion of the research shows that the financial assistance guidelines in Sikapas Village have not been fully implemented. This can be seen from the lack of understanding among village officials in applying the assistance guidelines, leading to delays in financial reporting. Additionally, village officials should possess four qualities of good leadership: siddiq, amanah, tabligh, and fatanah. Practical and Theoretical contribution/Originality: This research contributes to the literature in accounting, particularly in public sector accounting regarding transparency of village funds. Research Limitation: The researcher faced challenges in gathering data on accountability and transparency of financial reports in the remote village under study due to limited online publications, especially regarding total assets, income, and annual expenditures. Additionally, difficulties in obtaining reports on Village Budgets (APBD), information on Infrastructure Development Cost Estimates (RAB), and related data were also limitations in this study.  
Balanced Implementation Scorecard on MSME Kacang Hijau Ajeng: Impact on Employee Performance and Economic Growth in Southeast Aceh Putri, Elsa; Laylan Syafina; Nur Fadhilah Ahmad Hasibuan
Ilomata International Journal of Management Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i2.1500

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi kualitas kinerja karyawan dalam kontribusinya terhadap peningkatan perekonomian pada Usaha Kacang Ijo Ajeng. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan sumber data primer. Data dikumpulkan melalui wawancara dengan lima informan yang terlibat pada penelitian ini. Penelitian ini memberikan kontribusi baru (novelty) dalam literatur yang ada, khususnya terkait dengan perspektif keuangan yang sangat berpengaruh terhadap kinerja perusahaan. Lebih dari itu, aspek keuangan tidak hanya berfokus pada produktivitas perusahaan dari sisi aktiva, tetapi juga memberikan dampak signifikan pada kinerja karyawan. Dan pada perspektif pelanggan, adanya permasalahan dalam pola komunikasi yang kurang baik terhadap sesama karyawan di Usaha Kacang Ijo Ajeng, mengakibatkan perspektif pelanggan menurunkan penjualan sehingga tidak tercapainya peningkatan perekonomian. Kemudian pada perspektif proses bisnis internal, Usaha Kacang Ijo Ajeng selalu melakukan perbaikan pada kualitas produk. Akan tetapi dilihat dari sisi kinerja karyawannya, Usaha Kacang Ijo Ajeng belum melakukan pengembangan karyawan secara on the job / pelatihan karyawan secara berkala, kemudian layanan purna jual yang kurang baik, serta minimnya keterampilan dan pengetahuan karyawan. Dalam hal perkembangan, para karyawan belum menunjukkan sikap positif terhadap peningkatan kinerja perusahaan karena perusahaan kurang mendorong mereka untuk terus belajar dan berkembang The aim of this research is to evaluate the quality of employee performance in its contribution to improving the economy at Ajeng's Ijo Bean Business. This research uses a descriptive qualitative approach with primary data sources. Data were collected through interviews with five informants involved in this study. This research provides a novelty contribution in the existing literature, especially related to the financial perspective which is very influential on company performance. Moreover, the financial aspect does not only focus on the company's productivity in terms of assets, but also has a significant impact on employee performance. And in the customer perspective, there are problems in poor communication patterns with fellow employees at Ajeng's Kacang Ijo Business, resulting in the customer perspective reducing sales so that an economic improvement is not achieved. Then in the perspective of internal business processes, Ajeng's Kacang Ijo Business always makes improvements to product quality. However, in terms of employee performance, Ajeng's Kacang Ijo Business has not carried out employee development on the job / regular employee training, then poor after-sales service, and lack of employee skills and knowledge. In terms of development, employees have not shown a positive attitude towards improving company performance because the company does not encourage them to continue learning and developing.
Analisis Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 109 Terhadap Laporan Keuangan Pada LAZ Al-Washliyah Beramal Sumatera Utara Harahap, Suci Ardilla Ramadhani; Nasution, Yenni Samri Juliati; Syafina, Laylan
RUBINSTEIN Vol. 3 No. 1 (2024): RUBINSTEIN (juRnal mUltidisiplin BIsNis Sains TEknologI & humaNiora)
Publisher : LP3kM Buddhi Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/rubin.v3i1.3241

Abstract

Penelitian ini bertujuan untuk pertama, mengevaluasi sejauh mana laporan keuangan yang disusun oleh LAZ Al-Washliyah Beramal Sumatera Utara sesuai dengan PSAK Nomor 109, serta untuk mengidentifikasi hambatan yang dihadapi dalam penerapan PSAK Nomor 109 di LAZ Al-Washliyah Beramal Sumatera Utara. Latar belakang penelitian ini adalah urgensi penerapan PSAK 109 untuk meningkatkan akuntabilitas dan transparansi dalam laporan keuangan lembaga zakat, mengingat bahwa kepercayaan masyarakat terhadap pengelolaan zakat sangat dipengaruhi oleh kualitas pelaporan keuangan yang sesuai dengan standar. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif, yang mengandalkan data primer dan sekunder sebagai sumber informasi. Metode pengumpulan data dalam penelitian ini meliputi wawancara dan dokumentasi. Subjek penelitian yang dijadikan sumber data untuk memperoleh informasi adalah direktur serta manajer program dan keuangan di LAZ Al-Washliyah Beramal Sumatera Utara. Hasil penelitian menunjukkan bahwa penggunaan PSAK nomor 109 dalam laporan keuangan LAZ Al-Washliyah Beramal Sumatera Utara belum sepenuhnya memenuhi standar. Hal ini disebabkan adanya kesalahan dalam pelaporan, khususnya laporan yang hanya memuat laporan arus kas dan laporan arus kas yang tidak memuat pengungkapan keuangan yang menyertainya. Hal ini menyoroti bahwa penyusunan laporan keuangan akuntansi Zakat dan Infaq / Sedekah pada LAZNAS Al-Washliyah Beramal Sumatera Utara masih belum sepenuhnya sesuai dengan PSAK No. 109. Kendala utama dalam penerapan laporan keuangan tersebut adalah keterbatasan sumber daya manusia yang belum sepenuhnya memahami dan menguasai PSAK Nomor 109. Dengan demikian, diperlukan peningkatan kapasitas SDM dan pemahaman terhadap standar akuntansi untuk memastikan akuntabilitas dan kepercayaan publik terhadap lembaga zakat tetap terjaga.
Empowerment of Kelingan Hamlet Home Tofu Industry through Improving Production Quality and Utilizing Digital Technology Febriayu, Lelita; Arif, Atika; Amin, Muhammad Rais; Gymnastiar, Wahyu; Syafina, Laylan
QISTINA: Jurnal Multidisiplin Indonesia Vol 3, No 2 (2024): December 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v3i2.3827

Abstract

This study examines efforts to improve the quality and production of tofu in the home industry, as well as the use of technology for marketing of MSMEs. This study uses field observation, interview, and literature analysis methods to identify challenges and solutions in small-scale tofu production. The results of the study indicate that improving water quality, standardizing production processes, and utilizing digital technology for marketing can significantly improve product quality and market reach. In conclusion, the integration of appropriate technology and digital marketing strategies can be a catalyst for the development of the home tofu industry and MSMEs in general.
Implementation of ISAK NO.35 on Non-Profit Organizations as an Evaluation of the Financial Report of the Indonesian Red Cross (PMI) of Medan City: Auditability, Transparency and Performance Azzahra, Nisa; Harmain, Hendra; Syafina, Laylan
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

This study investigates the implementation of ISAK No. 35 in the financial reporting of UDD PMI Medan City, focusing on auditability, transparency, and performance. The study was conducted at UDD PMI Medan City located in East Medan, Medan, due to its important role in the metropolitan area. Data were collected through in-depth interviews with key personnel and documentation of financial activities. The study found that the implementation of ISAK No. 35 improves the transparency and accountability of financial statements, which include the statement of financial position, statement of comprehensive income, changes in net assets, statement of cash flows, and notes to the financial statements. Compliance with ISAK No. 35 ensures that financial reporting provides a clear and accurate picture of the financial health and performance of UDD PMI Medan City, increasing public trust and facilitating better financial management and decision making. The results of the study indicate that the financial statements of UDD PMI Medan City are in accordance with ISAK No. 35, which significantly contributes to improving financial transparency and accountability
Analisis Perlakuan Akuntansi Aset Tetap Pada PT Prima Indonesia Logistik Berdasarkan PSAK No 16 Anggraini, Tessa; Syafina, Laylan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2804

Abstract

PT Prima Indonesia Logistik is a subsidiary of a State-Owned Enterprise (BUMN), which is engaged in logistics services operating in Belawan. To be able to achieve the company's goals that have been set, companies need various production factors to support and facilitate operational activities, namely fixed assets. The purpose of this study was to determine whether the accounting treatment of fixed assets at PT Prima Indonesia Logistik was in accordance with the Statement of Financial Accounting Standards No. 16. In writing this study, the nature of the research used was case study. With this method, the facts regarding the accounting treatment policy for tangible fixed assets are obtained by observing and analyzing a research object problem that occurs in a research location on the existing suitability and then draws conclusions from the problems studied. After conducting research, the authors obtained the results that the company's policy in accounting treatment of fixed assets is still not in accordance with PSAK No. 16. Therefore, companies must consider many things in making policies on recording the acquisition price of fixed assets, expenses after the acquisition of fixed assets, depreciation fixed assets, as well as the presentation of fixed assets in the financial statements.
Analisis Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 Dalam Upaya Optimalisasi Dana Desa (Studi Kasus Pada Desa Pantis Kecamatan Pahae Julu Kabupaten Tapanuli Utara) Panjaitan, Desi Katriana; Rokan, Mustapa Khamal; Syafina, Laylan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4337

Abstract

This study analyzes village financial management with laws and regulations that regulate it. This research was conducted in Pantis Village, Pahae Julu District, North Tapanuli Regency. This study aims to determine and analyze the suitability of village financial management and the principles of financial management in Pantis Village, Pahae Julu District, North Tapanuli Regency with Permendagri no. 20 of 2018. This type of research is a case study with a qualitative descriptive analysis approach. Data is generated by distributing questionnaires, interviews, and documentation. The object of this research is village financial management in Pantis Village. The results of this study indicate that the financial management of Pantis village, starting from planning to village financial accountability and the principles of village financial management in Pantis Village, are in accordance with Permendagri no. 20 of 2018, but from the results of the questionnaire that researchers have distributed, there are still some people who are still dissatisfied, especially with the performance of village officials who are considered to be less transparent in managing village finances. To overcome these problems, village leaders and officials should be more transparent and more open about managing village finances.
Co-Authors -, Kusmilawaty Abdul Haris Kombih Adelina Sari Harahap Ahmad Amin Dalimunthe Ahmad Riyadi Siregar Ainun Nahya Dwi Arizona Aldira Sari, Ayu Alfian, Ryan Allif Amalia Nasution, Nabilla Amin, Muhammad Rais Aminah Harahap Amita Anastasya Br Ginting Andani, Nova Andika Ramadan Yp, Andika Andini Nur Bahri Andre Tanjung Andri Irawan Anggaraini, Tuti Anggraini, Tessa Anggreni Siagian, Sofia Anggun Pratiwi Anjani, Dina Annisaa Putri Azzahra Nasution Aqwa Naser Daulay Ardilla Nasution Ariesti Sopia Arif, Atika Arifin Fauzi Lubis Asmiannur, Asmiannur Astri Astri, Astri Atika Atika Atikah Humaidah Hasibuan Aulia, Mahani Faiza Ayu Permata Sari azhar, Murdifin Azzahra, Nisa Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Deri Arifin Nur Marpaung Devi Damayanti Devi Damayanti Devi Imelda Sahfitri Dewi Fazira Dharma, Budi Dinda Andriani Marpaung Dinda Andriani Marpaung Dinda Putri Hafira Eliyana Sipahutar Fadhila Rahma, Tri Inda Fadhilah, Gina Faisal Akbar Nasution Fazhillah, Audi Febriayu, Lelita Fiddarain, Khairah Fitri Amalia Fitriadany, Eno Gymnastiar, Wahyu Hadi, Auzien Ziqri Hamidah Sari Harahap, Aisyah Nauli Rumondang Harahap, Khansa Amira Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harahap, Siti Tasya Zulaikha Harahap, Suci Ardilla Ramadhani Hasanah Azizi Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Harmain Hendra Harmain Hendra Harmain Hendra Hermain Hendra Hermain Hendra Hermawan Hendra Setiawan Hesti Aryani Hasibuan Hotbin Hasugian Hsb, M Abiyyu Alwansyah Husna, Rifdah Nur Ikhlasul Amal Ikhsan Harahap, Muhammad ilham khairi, ilham Ilhamy, M Lathief Imelda Sitompul Imsar Imsar Imsar, Imsar Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indradewa, Rhian Jauhariah Al-Islam Inayatulah Jihan Luthfi Aulia Juliana Nasution Juliati Nasution, Yenni Samri Juliati, Yenni Samri Julita Julita Kamilah, K Khairil Ihsan Khairul Amri Khasnita Sari Khasnita Sari Khoiriyah, Zainab Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty - Kusmilawaty, Kusmilawaty Laksmiarti, Diksi Lesmana, Suhaila Zahra Lia Nur Fatmawati Lismayanti, Lismayanti Liza Mutia Lokot, Lokot al-Amin Ritonga Lubis, Jainuar Amarullah Luthfia Nabila Pane M Ikhsani Simanjorang M. Yogi Riyantama Isjoni Maisyura, Dina Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Maysarah, Maysarah Meisyah Rambe Mhd. Rofi Febrian Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap Muhammad Fadli Harahap muhammad Syahbudi, muhammad Mulyani, Seri Mumtaz Muhammad Naufal Murinanda Amalya Parinduri Musdalifah Musdalifah Musdalifah Musdalifah Mustapa  Khamal  Rokan Mutia, Liza Mutiara Salsabila Nabilla Amalia Nasution Nadia Anzani Nafis, Fadly Abdillah Nastion, Yenni Samri Juliati Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Annisaa Putri Azzahra Nasution, Yenni Samri Julianti Nawawi, Zuhrinal Muhammad Ningrum, Azizah Sekar Nisa Sri Rahayu Hsb Nisa Sri Rahayu Hsb Nosa Dinda Putri Nst , Uci Roito Anggina NUR AHMADI BI RAHMANI Nur Amalia Nur Azizah Nur Cahyani Nur Fadhilah Ahmad Hasibuan Nur Laila Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurhudiani, Bella Nurlaila Nurlaila Harahap Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurul Isnaini Putri Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Pakpahan, Jiyad Faqih Panjaitan, Desi Katriana Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa Putri, S Ritonga Ari Rafika Hayati Dalimunthe Rahmawani Afwika Raissa Amanda Putri Ramadhani, Novitri Rambe, Meisyah Rani Rufmana Pohan Raniwati Siregar Reni Ria Armayani Hasibuan Rifqiyati Putri Rika Sapriyani Rika Utari Rika Utari Rina Halizah Nasution Ririn Warliana Ritonga, Tri Agustin Rizka Fadhillah Rizky Ananda Ariza Rizqia Humaira Nasution Rozika, Aura Tania Rusdi Hidayat, Ahmad Saharani, Dita Salsabila Salsabila Samri Juliati Nasution, Yenni Saparuddin Saparuddin Saparuddin Siregar Saragih, Ummi Rahayu Sari, Khasnita Sarti Marya Hasibuan Siagian, Yeni Aulia Siahaan, Ummi Salamah Afnita Sari Silaen, Aprilia Putri Silmi Mursidah Simamora, Sri Ulfa Siregar, Ayu Lestari Siregar, Rodizah Siti Fatimah Az-Zahra Siti Saleha Sitia Hotmin Harahap Sitompul, Imelda Sonia Ritonga SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Ulfa Simamora Sugianto Sugianto Suhaila Zahra Lesmana Sulistiawati, Dea Syahira Nabila Syahira, Nazwa Syahputra, Dimas Syamsiar, Syamsiar Tambunan, Khairina Tanjung, Nur Khafifah Tri Kurniati Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Ulfayani Mayasari Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila Widiya Wulandari Wilda Efrilyati Winata, Reihan Arya Wirawan, Arya Yeni Aulia Siagian Yenni Samri Juliani Nasution Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliaty Nasution Yona Andreani Yuli Ekawati Yulpida Sari Lubis Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zuhrinal M. Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah