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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 Jurnal IPTEK Bagi Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Indonesian Journal of Innovation Studies Jurnal Ekonomi dan Bisnis Islam (JEBI) Golden Ratio of Finance Management Indonesian Journal of Economics and Management Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Adl Islamic Economic el-Amwal 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 Al Itmamiy : Jurnal Hukum Ekonomi Syariah 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 Management, Economic, and Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Riset Ilmu Manajemen Bisnis dan Akuntansi RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 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 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
Laylan Syafina
Universitas Islam Negeri Sumatera Utara
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The Implementation of the LAMIKRO Application to Improve the Accuracy of Financial Recording and MSME Compliance Based on SAK EMKM at Grosir Karya Muda Ihsan, Khairil; Syafina, Laylan; Nasution, Yenni Samri Juliati
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2791

Abstract

This study aims to analyze the implementation of the LAMIKRO application in improving the accuracy of financial record-keeping and compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs, with a particular focus on Grosir Karya Muda. MSMEs play a strategic role in Indonesia's economy but often face challenges in effective financial management due to limited accounting literacy and resources. LAMIKRO, an Android-based application, offers a solution through features such as journal entries, income statements, and balance sheets to facilitate the preparation of financial reports in accordance with SAK EMKM This study employs a descriptive qualitative method using primary data obtained through interviews, observations, and documentation. The findings reveal that the use of LAMIKRO significantly enhances the accuracy of financial record-keeping and the quality of MSME financial reports. Furthermore, intensive assistance in using the application helps overcome barriers related to digital literacy and the lack of prior outreach, which were previously major obstacles. Thus, LAMIKRO not only improves financial management efficiency but also strengthens the credibility of MSMEs in accessing financing.
Pengaruh Kualitas Aktiva Produktif, Dana Pihak Ketiga Dan Liabilitas Terhadap Earning After Tax Pada Bank Syariah Bukopin Musdalifah, Musdalifah; Nurlaila, Nurlaila; Syafina, Laylan
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 3 No. 1 (2022): Juni 2022
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v3i1.11423

Abstract

Tujuan Penelitian ini iuntuk imengetahui pengaruh dari variabel Kualitas Aktiva Produktif, Dana iPihak Ketiga, dan Liabilitas terhadap Earning iAfter Tax. Sumber data sekunder dengan pendekatan kuantitatif serta studi dokumentasi dengan mengambil idata yang telah dipublikasi oleh Bank Bukopin Syariah. Teknis analisis data dalam penelitian ini menggunakan uji Regresi Linear Berganda, Uji Parsial, Uji Simultan, serta Uji Determinasi dengan bantuan Eviews 9. Hasil uji parsial (uji t) dalam penelitian ini menunjukkan variabel Kualitas Aktiva Produktif berpengaruh secara negatif dan signifikan terhadap Earning After Tax. Hasil Uji Parsial untuk variabel Dana Pihak Ketiga tidak berpengaruh terhadap Earning After Tax. Secara parsial variabel Liabilitas berpengaruh secara negatif dan signifikan terhadap Earning After Tax. Secara simultan variabel Kualitas Aktiva Produktif, Dana Pihak Ketiga, dan Liabilitas berpengaruh signifikan terhadap Earning After Tax. Keterbatasan penelitian ini pada objek pengamatan penelitian terfocus pada Bank Syari’ah Bukopin sehingga membuka peluang untuk peneliti selanjutnya menambahkan objek yang lebih luas. Implikasi pada penelitian ini yaitu Earning After Tax yang mengalami peningkatakan, sesuai dengan penyebabnya yaitu jika makin tinggi laba maka suatu perusahaan akan makin fleksibel pula untuk melaksanakan setiap proses kegiatan yang ada di dalam perusahaan tersebut.
Gold Price Fluctuation Drives Customers' Gold Installment Investment Decision: Fluktuasi Harga Emas Mendorong Keputusan Investasi Cicil Emas Nasabah Maysarah, Maysarah; Syafina, Laylan; Nurwani, Nurwani
Indonesian Journal of Innovation Studies Vol. 26 No. 4 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i4.1590

Abstract

General Background: Investment decisions are often influenced by macroeconomic variables, among which commodity price fluctuations, such as gold, are prominent. Specific Background: In the context of Islamic banking, Bank Syariah Indonesia (BSI) offers a gold installment product that has seen varied customer responses amidst volatile gold prices. Knowledge Gap: Despite the popularity of gold-based investment products, limited empirical studies address how gold price fluctuations affect customer investment behavior in this specific setting. Aims: This study aims to analyze the extent to which gold price fluctuations influence customer decisions to invest in the gold installment product at BSI KCP Medan A.H Nasution. Results: Using a quantitative method with 71 randomly selected respondents from a population of 250, and applying various statistical tests including hypothesis testing, the findings indicate that gold price fluctuations have a positive and significant effect on investment decisions, with a determination coefficient (R²) of 0.597. Novelty: The study provides empirical evidence linking gold price volatility with investment choices in Islamic gold installment products, a relatively underexplored area. Implications: These results underscore the importance for Islamic financial institutions to monitor gold market dynamics closely, as they significantly shape customer investment decisions. Highlights: Fluctuating gold prices significantly affect customer investment decisions. 59.7% of investment behavior is explained by gold price trends. Study fills a gap in Islamic finance research on gold-based products. Keywords: Gold Price Fluctuation, Investment Decision, Islamic Banking, Gold Installment
Analysis of the Implementation of Private Entity Financial Accounting Standards in the Presentation of Financial Statements of PT BPRS Puduarta Insani Tanjung, Nur Khafifah; Syafina, Laylan; Samri Juliati Nasution, Yenni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3047

Abstract

This study aims to determine the Analysis of the Application of Private Entity Financial Accounting Standards (SAK EP) in the Presentation of Financial Statements of PT BPRS Puduarta Insani. The preparation of SAK EP is intended to meet the financial reporting needs of private entities, where the entity is not accountable to the public so that the publication of reports is intended for the general public. The data analysis method in this study is descriptive with a case study based on secondary data from the financial statements of PT BPRS Puduarta Insani. Based on the analysis that has been presented in the discussion above, it can be concluded that The entity at BPRS Puduarta Insani has presented complete financial statements in accordance with the Financial Accounting Standards for Private Entities (SAK EP), namely the balance sheet, income statement, statement of changes in equity, statement of cash flows, and notes to the financial statements. In the notes to the financial statements, there is a statement that the financial statements are prepared in accordance with SAK EP, which is intended to ensure that the financial statements fairly present the financial position, performance, and cash flows, so that the objectives of the financial statements can be achieved. This statement explains that the BPRS has prepared financial statements by applying the rules in accordance with SAK EP.
ANALISIS INTEGRASI SISTEM INFORMASI AKUNTANSI DALAM PENGGAJIAN DAN PENGENAAN PAJAK PENGHASILAN PASAL 21 (PPh 21) PADA PT. PUTRA DUMAS LESTARI Nurhudiani, Bella; Syafina, Laylan; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 2 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i2.46886

Abstract

Pada peneltian ini membahas tentang penerapan sistem informasi akuntansi dalam penggajian dan pengenaan pajak penghasilan pasal 21 (PPh Pasal 21) pada PT. Putra Dumas Lestari. Berdasarkan hasil penelitian yang telah dilakukan oleh peneliti, menunjukkan bahwa dalam sistem perhitungan penggajian karyawan dilakukan disesuaikan dengan jumlah absensi dan skill karyawan. Hal ini dinilai kurang efektif jika absensi dilakukan secara manual (dengan tanda tangan karyawan) dan scan finger jika terjadi error system. Sedangkan untuk pengenaan PPh Pasal 21 atas gaji karyawan memiliki dua sistem yang berbeda berdasarkan peraturan dan kebijakan terbaru dari pemerintah.
Analysis of Factors Affecting Compliance with Motor Vehicle Tax Payments at Integrated one Stop Administration System (SAMSAT) Sipirok Siregar, Ayu Lestari; Syafina, Laylan; Nurwani, Nurwani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2889

Abstract

Motor vehicle tax serves as an important source of regional income. However, taxpayer compliance at the SAMSAT Sipirok remains relatively low, prompting the need for further research into the influencing factors. This study aims to analyze the effect of tax rates, tax knowledge, tax sanctions, and individual income both partially and simultaneously on motor vehicle taxpayer compliance at SAMSAT Sipirok. A quantitative method with a causal associative approach was employed. The research findings indicate that tax knowledge and individual income are the main factors driving taxpayer compliance. In contrast, tax rates and tax sanctions have not played an optimal role in enhancing compliance, as their implementation is considered neither strict nor consistent. Overall, the research model suggests that taxpayer compliance is more strongly influenced by understanding and economic conditions than by tax rates or sanctions. These findings contribute to the development of policy strategies, particularly through strengthening tax education and addressing the economic conditions of society.
Tinjauan Prosedur dan Pencatatan Akuntansi Penyaluran Dana Pensiun Pada Bpjs Ketenagakerjaan Kota Medan Berdasarkan Laporan Keuangan Bpjs Amita; Laylan Syafina
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Penelitian ini bertujuan untuk meninjau prosedur dan pencatatan akuntansi penyaluran dana pensiun pada BPJS Ketenagakerjaan Kota Medan dengan mengacu pada laporan keuangan BPJS Ketenagakerjaan tahun 2022. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi dokumen dan analisis laporan keuangan. Hasil penelitian menunjukkan bahwa prosedur penyaluran dana pensiun dilakukan secara terstruktur mulai dari verifikasi klaim peserta, pengesahan dokumen, hingga pencairan manfaat melalui perbankan. Pencatatan akuntansi menggunakan prinsip akuntansi berbasis akrual sesuai standar akuntansi pemerintah dan PSAK 24 tentang imbalan kerja. Secara umum, proses pencatatan telah sesuai dengan standar akuntansi, namun masih terdapat tantangan dalam hal transparansi penyajian dana manfaat pensiun.
The influence of the internal control system, financial statement audit, management of village fund allocation, and implementation of good governance on the quality of financial statements of the sei kepayang tengah asahan village office Marpaung, Tuah Rizky; Nurwani, Nurwani; Syafina, Laylan
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6588

Abstract

This research aims to see the influence of the internal control system, financial report audits, management of village fund allocations, and the implementation of good governance on the quality of financial reports of the Sei Kepayang Tengah Asahan village office. The population in this study were all auditors at the Sei Kepayang Tengah Asahan village office, and the sample in this study was thirty auditors at the Sei Kepayang Tengah Asahan village office. The data used in this research is primary data, namely using an instrument in the form of a questionnaire. The results obtained in this research show that the internal control system, audit of financial reports, management of village fund allocations, and implementation of good governance have positif and significant effect on the quality of financial reports, meaning that the implementation of an internal control system, audit of financial reports, good management of village fund allocations and maximum implementation of good governance will produce quality financial reports
PERANCANGAN SISTEM INFORMASI ABSENSI PEGAWAI BERBASIS WEB PADA DINAS PERINDUSTRIAN, PERDAGANGAN, ENERGI DAN SUMBER DAYA MINERAL PROVINSI SUMATERA UTARA Harahap, Aisyah Nauli Rumondang; Syafina, Laylan
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 5 No. 2 (2023): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Desember 2023)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/akpem.v5i2.2196

Abstract

Absensi kehadiran pegawai berperan penting bagi instansi atau perusahaan dan memiliki pengaruh terhadap produktivitas kerja untuk mencapai tujuan. Hal ini berkaitan dengan kedisiplinan dan memiliki dampak pada kinerja setiap pegawai. Absensi dan ketepatan waktu sering digunakan sebagai indikator untuk melakukan penilaian terhadap kinerja pegawai. Oleh karena itu diperlukan pendataan khusus untuk mencatat absensi kehadiran pegawai supaya aktivitas pekerjaan dapat tersusun dengan baik. Salah satu cara untuk mengelola absensi pendataan yang baik adalah menggunakan teknologi komputer dengan penerapan aplikasi berbasis website. Pada dinas perindustrian , Perdagangan, Energi dan Sumber Daya Mineral Provinsi Sumatera Utara, sistem absensi yang digunakan masih berbentuk manual dengan menggunakan buku absensi manual dan berdampak pada keefesienan dan keefektifan pendataan. Karena kegiatan pendataan dan rekap data membutuhkan waktu yang cukup lama. Absensi dengan cara manual dapat mengakibatkan masalah seperti ketidaksesuaian data, sulit mencari data, dan resiko kehilangan data. Berdasarkan masalah tersebut maka dibentuklah solusi yaitu perancangan sistem informasi absensi pegawai berbasis web pada Dinas Perindustrian, Perdagangan, Energi dan Sumber Daya Mineral Provinsi Sumatera Utara. Penelitian ini menggunakan metode waterfall yang terdiri dari tahap analisis, perancangan, pengodean, dan pengujian. Pengumpulan data dilakukan melalui observasi, wawancara dan studi pustaka. Dengan dirancang dan dihasilkannya aplikasi absensi kepegawaian berbasis web mampu memudahkan proses absensi, melakukan pencarian data serta menghitung rekap absensi dan juga mengurangi tingkat kesalahan penginputan data absensi pada Dinas Perindustrian, Perdagangan, Energi serta Sumber Daya Mineral Provinsi Sumatera Utara
Analysis of Financial Report Preparation Based on ISAK 35: A Case Study of Sirajul Huda Islamic Boarding School, Tigabinanga District, Karo Regency Azizah, Nur; Jannah, Nurul; Syafina, Laylan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8857

Abstract

This study aims to analyze the implementation of ISAK 35 standards in the financial reporting of Pondok Pesantren Sirajul Huda located in Tigabinanga District, Karo Regency. A qualitative descriptive approach was used to identify the challenges and practical solutions faced by the pesantren in adopting the standard. The results indicate that the financial recording system is still manual and does not comply with the standards, mainly due to the limited understanding of accounting standards among the management and the lack of regular training. Recommendations include improving accounting literacy through training, implementing application-based recording systems, and preparing structured financial statements in accordance with ISAK 35. It is expected that the findings of this study can serve as a reference for other Islamic boarding schools in enhancing the quality of financial reporting and promoting transparency in sharia-based financial management.
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 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