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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.
Analysis of Production Cost Determination Using the Job Order Costing Method in Setting the Selling Price at Bengkel Bubut Lestari Jaya Lismayanti, Lismayanti; Kusmilawaty, Kusmilawaty; Syafina, Laylan
Journal of Public Representative and Society Provision Vol. 5 No. 1 (2025): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v5i1.534

Abstract

This study aims to find out the calculation of the cost of production of the Lestari Jaya Lathe Workshop using the Job Order Costing method during May 2023 and make an order cost card. The Lestari Jaya Lathe Workshop does not calculate the cost of production accurately. Research on the analysis of the cost of production based on the Job Order Costing method uses a qualitative descriptive approach research method. The results of the study showed that there was a difference in results. The calculation of the cost of production using the company's method with the Job Order Costing method has a difference of IDR 3,633,268, -. For the calculation of the selling price there is a difference of IDR 3,996,595, -. The calculation of the company's cost of production is smaller than the cost of production with the Job Order Costing method so that the profit generated is lower.
Analisis Perbandingan Kinerja Keuangan Shariah Antara Sharia Conformity And Profitability (SCNP) Dan Shariah Maqashid Index Pada Bank Umum Syariah Diindonesia Dandi Gunawan; Nurlaila Nurlaila; Laylan Syafina
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2053

Abstract

In this study the measurement of financial performance at Islamic Commercial Banks in Indonesia is carried out based on sharia aspects which consist of Islamic financial performance and Islamic maqashid performance. This study aims to analyze the performance of Islamic banking, especially Islamic Commercial Banks in Indonesia during the five year period from 2018-2022. Which is measured using the Sharia Conformity and Profitability (SCnP) and the Sharia Maqashid Index (SMI). The data used are 5 Islamic Commercial Banks consisting of: Bank Muamalat Indonesia (BMI), Bank Mega Syariah (BMS), Bank BCA Syariah (BCAS), Bank Bukopin Syariah (BBS), Bank Aceh Syariah (BAS). The data source used in this research is secondary data. Data is obtained from the annual reports of BUS in Indonesia for 2018-2022 via the website of each Islamic Commercial Bank. The results of this study show that based on the graphs and rankings, the results of the comparison of SCnP and SMI during the 2018-2022 period show that Islamic Commercial Banks in Indonesia are in one quadrant, namely URQ (Upper Right Quadran), Bank Aceh Syariah (BAS) is ranked first, Banks Muamalat Indonesia (BMI) is ranked second, Bank BCA Syariah (BCAS) is ranked third, Bank Bukopin Syariah is ranked 4th, and Bank Mega Syariah is ranked fifth.
Pengelolaan Piutang Sebagai Upaya Meningkatkan Profitabilitas Telkom Indonesia Regional I Sumatera Mutiara Salsabila; Laylan Syafina
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2302

Abstract

Accounts receivable management is an important process in business activities, especially for large companies such as Telkom Indonesia. Telkom Indonesia as the dominant telecommunications company in Indonesia has a wide customer network, so the management of receivables becomes crucial in maintaining the Company's cash flow and financial health. The application of information technology, such as accounts receivable management systems and data analysis, plays a big role in the management of receivables. The system helps manage customer data, bill tracking, and provides valuable insights into payment trends and customer behavior. Accounts receivable management by Telkom Indonesia involves various strategies ranging from careful credit policies to modern technology and an effective billing approach. These efforts help companies minimize the risk of bad receivables, maintain cash flow, and maintain overall financial stability.
Analysis of Accounting Information Systems on Production and Sales Effectiveness at PT. Gresik Cipta Sejahtera Labuhan Batu Branch, Indonesia Ritonga, Tri Agustin; Nurwani, N.; Syafina, Laylan
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.732

Abstract

This study aims to determine whether the accounting information system for production and sales at PT Gresik Cipta Sejahtera Labuhan Batu Branch has been running effectively or not. The focus of this branch is to ensure the smooth running of the production and sales process. The use of an efficient accounting information system can increase production effectiveness by ensuring that fertilizer stock is always available on time and in the right amount. In addition, this system can also support sales strategies by providing relevant information for decision making related to price, promotion, and distribution. This study uses a descriptive qualitative approach to understand the impact of accounting information systems on operational effectiveness. Primary data were obtained through interviews and direct observation. The results of the study indicate that the raw material inventory accounting information system implemented at PT Gresik Cipta Sejahtera is quite reliable in recording and reporting inventory data. Although the existing system is quite effective, the study also identified several parts that need improvement, such as the need for further consistency between the inventory module and the sales module to increase the accuracy of estimating fertilizer stock needs based on sales trends.
Integration Analysis Of Islamic Accounting Information System In Payroll And Income Tax Article 21 (Pph 21) Imposition Nurhudiani, Bella; Syafina, Laylan
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29581

Abstract

This study aims to the application of accounting information systems in payroll and the imposition of income tax article 21 (PPh Article 21) at PT. Putra Dumas Lestari.The research method used is descriptive analysis. Data were obtained through interviews, documentation and literature studies.The results of the study indicate that the applied accounting payroll system is in accordance with the theory, consisting of documents, records, functions and network procedures. The accounting payroll system is quite reliable because it has met the elements of internal control, but there are still some weaknesses in the elements of organizational structure, recording procedures and healthy practices. These weaknesses are dual functions, ineffective recording of attendance and lack of supervision in the process of recording attendance. The results of the study also show that the procedure for calculating Article 21 Income Tax is in accordance with tax regulations. Non-taxable income, office costs and tax rates used are also in accordance with tax regulations. However, in terms of calculating gross income, it is not in accordance with tax regulations because it does not add up rounding and tax permits. At PT. Putra Dumas Lestari shows that in the employee payroll calculation system, it is adjusted to the number of absences and employee skills. This is considered less effective if absences are done manually (with employee signatures) and finger scans if a system error occurs. Meanwhile, the imposition of PPh Article 21 on employee salaries has two different systems based on the latest regulations and policies from the government.
Pelatihan Komputer Dasar dalam Meningkatkan Kompetensi Siswa Menggunakan Metode Participatory Action Research (PAR) Putri, Raissa Amanda; Bahri, Andini Nur; Purwaningtyas, Franindya; Mayasari, Ulfayani; Syafina, Laylan
Jurnal IPTEK Bagi Masyarakat Vol 2 No 3 (2023)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jibm.v2i3.625

Abstract

Pengabdian kepada Masyarakat ini dilaksanakan di Madrasah Aliyah Al-Washliyah yang beralamat di Jl. KL. Yos Sudarso KM.6 Tg. Mulia Kecamatan Medan Deli. Masalah mitra pengabdian yaitu saat ini belum memiliki laboratorium komputer yang memadai, sehingga kemampuan siswa dalam penggunaan aplikasi komputer juga masih sangat terbatas. Sementara itu, kemampuan menggunakan komputer saat ini menjadi suatu keharusan bagi setiap sektor kehidupan. Untuk itu dibutuhkan banyak sumber daya manusia yang memiliki kemampuan menggunakan komputer. Berdasarkan masalah tersebut, dibuat pengabdian kepada masyarakat dengan tema pelatihan komputer dasar dalam meningkatkan kompetensi siswa Madrasah Al-Washliyah. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi siswa Madrasah Al-Washliyah Medan Deli dalam menggunakan aplikasi dasar komputer yaitu Microsoft Office Word, Excel dan Powerpoint.
Analysis Of The Effectiveness Of Accounting Information Systems Over Accounts Receivable Control At PT Indoarsip Medan Fiddarain, Khairah; Syafina, Laylan; Nastion, Yenni Samri Juliati
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 1 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i2.10790

Abstract

This The importance of accounting information systems in improving maximum control of receivables. Better results are achieved with the effective use of information systems as a tool for making decisions. The aim of this research is to analyze the level of effectiveness of the accounting information system for controlling receivables at PT Putraduta Buanasentosa Indoarsip Medan by analyzing using the method of measuring the level of effectiveness with the Dean J. Champion formula. Several aspects used in measuring effectiveness are indicators of accounting information systems according to DeLone and McLean, components of accounting information systems, and control of receivables according to (COSO).  The research results show that the accounting information system indicators are less effective with a result of 42%, the accounting information system components are quite effective with a result of 56%, and control of receivables is less effective with a value of 50%. This shows that the accounting information system for controlling receivables at PT Putraduta Buanasentosa Indoarsip Medan needs to improve the quality of the system in providing services to customers, and there needs to be a separation of duties and good control management so that the company's targets can be achieved.
Pengaruh Content Marketing Terhadap Customer Advocacy Dengan Variabel Brand Trust Dan Customer Engagement Sebagai Variabel Intervening Pada Aplikasi Tiktok Di Mahasiswa UINSU Nasution, Annisaa Putri Azzahra; Dalimunthe, Ahmad Amin; Syafina, Laylan
Surplus: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2023): Juni-Nopember 2023
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v1i2.446

Abstract

Penelitian ini bertujuan untuk menguji analisis Pengaruh Content Marketing Berpengaruh Terhadap Customer Advocacy Melalui Variabel Brand Trust Dan Customer Engagement Sebagai Variabel Intervening Pada Aplikasi Tiktok Di Mahasiswa UINSU, baik itu secara parsial maupun secara simultan, dan juga secara path analysis. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh variabel content marketing berpengaruh terhadap customer advocacy melalui variabel brand trust dan customer engagement sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif dengan pengumpulan data menggunakan metode skala likert. Subjek yang digunakan dalam penelitian ini adalah Mahasiswa UINSU yang pengguna Tiktok yang berjumlah 100 orang dan di ambil dengan menggunakan random sampling dengan memakai rumus cross sectional. Dalam penelitian ini menggunakan analisis data uji validitas, uji reabilitas, uji asumsi klasik, dan analisis jalur (path analysis). Teknik Analisa data melalui program IBM SPSS statistic 25. Hasil dari penelitian ini menunjukkan bahwa secara keseluruhan untuk setiap uji parsial menyatakan signifikan dan berpengaruh positif antar variabel. Dimana dari hasil statistik menyatakan nilai α< 0,05. Dalam uji path analysis juga menyatakan terdapat pengaruh langsung dan pengaruh tidak langsung pada setiap variabel yang dihubungkan melalui variabel z. Dan juga secara simultan menunjukan bahwa terdapat variabel content marketing berpengaruh terhadap customer advocacy melalui variabel brand trust dan customer engagement sebagai variabel intervening, berdasarkan pada nilai F hitung 175,550 dengan nilai signifikan 0,000 < 0,05.
Pengaruh Media Sosial Dan Fasilitas Terhadap Keputusan Wisatawan Berkunjung Ke Pantai Pandan Simamora, Sri Ulfa; Yusrizal, Yusrizal; Syafina, Laylan
Surplus: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2023): Juni-Nopember 2023
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v1i2.576

Abstract

Penelitian ini bertujuan untuk menguji analisis pengaruh media sosial dan fasilitas terhadap keputusan wisatawan berkunjung ke pantai pandan, baik itu secara parsial maupun secara simultan path analysis. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh variabel media sosial dan fasilitas berpengaruh terhadap keputusan wisatawan berkunjung ke pantai pandan. Penelitian ini menggunakan metode kuantitatif dengan pengumpulan data menggunakan metode skala likert. Subjek yang digunakan dalam penelitian ini adalah wisatawan yang berjumlah 100 orang dan diambil menggunakan random sampling dan menggunakan rumus purposive sampling. Dalam penelitian ini menggunakan analisis data uji validitas, uji reabilitas, uji asumsi klasik, dan path analysis. Teknik analisis data melalui program IBM SPSS statistik 25. Hasil dari penelitian ini menunjukkan bahwa secara keseluruhan untuk setiap uji parsial menyatakan signifikan dan berpengaruh positif antar variabel. Dimana dari hasil statistik menyatakan nilai α< 0,05 dalam uji path analysis juga menyatakan terdapat berpengaruh langsung dan berpengaruh tidak langsung pada setiap variabel yang dihubungkan melalui variabel y dan juga secara simultan menunjukkan bahwa terdapat variabel pengaruh media sosial dan fasilitas berpengaruh terhadap keputusan berkunjung wisatawan. Berdasarkan pada nilai F hitung 6,120 dengan nilai dignifikan 000,0<0,05.
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 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 Astri Astri, Astri Atika Atika Aulia, Mahani Faiza Ayu Permata Sari Azzahra, Nisa Bahri, Andini Nur Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Deri Arifin Nur Marpaung Devi Damayanti Devi Imelda Sahfitri 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 Husna, Rifdah Nur Ikhsan Harahap, Muhammad ilham khairi, ilham 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 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 Luthfia Nabila Pane Maisyura, Dina Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Mayasari, Ulfayani Maysarah, Maysarah Meisyah Rambe Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap 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, 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 Nurlaila Nurlaila Nurul Isnaini Putri Nurul Jannah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Panjaitan, Desi Katriana Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa 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 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 Syahira Nabila Syahputra, Dimas Syamsiar, Syamsiar Tanjung, Nur Khafifah Tri Kurniati Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila 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 Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zuhrinal M. Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah