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Laylan Syafina
Universitas Islam Negeri Sumatera Utara
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ANALISIS PENCAPAIAN PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR KESYAHBANDARAN UTAMA BELAWAN Akbar, Faisal; Syafina, Laylan
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 1 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i1.2056

Abstract

ABSTRACT In the United States, Non-Tax State Revenue (PNBP) is non-tax revenue; on the contrary, it is the income earned from the society in return for the services rendered by an institution to the public. Currently, the government is trying to optimize PNBP in order to carry out government duties and contribute to national development. This study aims to determine whether the target of Non-Tax State Revenue (PNBP) set at the Belawan Syahbandar Main office has been achieved intensively in the last four (four) years, starting in the 2018-2021 fiscal year, and determine the impact of meeting the target on the regional economy ( State Revenue). At the Belawan Syahbandar Utama office, you can pay cash (without tax). This research was conducted with a qualitative descriptive approach. The results of this study can be concluded that the Non-Tax State Revenue (PNBP) at the Belawan main port office for the last 4 (four) years starting from the 2018-2021 fiscal year has not experienced a significant increase. This is because the revenues from the types of services offered have not been achieved/realized properly, even tend to be weak from the targets that have been set so that they have not reached the PNBP target. Keywords: PNBP Achievement, Belawan Main Port Office ABSTRAK Dimungkinkan untuk menghasilkan Penerimaan Negara Bukan Pajak (PNBP) tanpa bergantung pada perpajakan; sebagai gantinya, pendapatan ini dihasilkan oleh komunitas sebagai imbalan atas layanan yang diberikan oleh agen kepada komunitas. Saat ini, pemerintah sedang berupaya untuk mengoptimalkan PNBP agar dapat melaksanakan semua tugas pemerintahan dan berkontribusi pada pertumbuhan nasional. Tujuan penelitian ini adalah untuk menganalisis tingkat intensif pencapaian Penerimaan Negara Bukan Pajak (PNBP) dari target Penerimaan Negara Bukan Pajak (PNBP) yang ditetapkan di kantor Kesyahbandaran Utama Belawan dalam 4 (empat) tahun terakhir, Tahun yang dimulai dengan tahun anggaran 2018-2021, serta untuk mengetahui pengaruh pencapaian target PNBP (Penerimaan Negara Bukan Pajak) di kantor Syahbandar Utama Belawan dalam empat (empat) tahun terakhir. Penelitian ini dilakukan dengan deskriptif kualitatif. Hasil penelitian ini dapat disimpulkan bahwa Penerimaan Negara Bukan Pajak (PNBP) pada kantor Syahbandar Utama Belawan selama 4 (empat) tahun terakhir terhitung mulai tahun anggaran 2018-2021 belum mengalami peningkatan yang signifikan, penerimaan dari jenis jasa yang ditawarkan belum tercapai/realisasi dengan baik, bahkan cenderung lemah dari target yang telah ditetapkan sehingga belum mencapai target PNBP. Kata kunci: Pencapaian PNBP, Kantor Kesyahbandaran Utama Belawan
ANALISIS INFORMASI LAPORAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PT. WIJAYA KARYA BETON TBK Utari, Rika; Syafina, Laylan
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 4 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i4.2060

Abstract

ABSTRACT The purpose of this study was to evaluate the financial performance of PT Wijaya Karya Beton Tbk both before and during the Covid-19 outbreak. Quantitatif and descriptive research methods were used in this study. The survey sample consists of the financial statements of the last four years (2018-2021). The findings of this study are based on the cash flow ratio used to evaluate the financial performance of PT Wijaya Karya Beton Tbk. The overall effect is small indicated by many fluctuations. From year to year, this ratio continues to decline. Some ratios have negative values, while others have positive values. Keywords: Cash Flow Statement, Financial Performance, Covid – 19 ABSTRAK Tujuan dari penelitian ini akan digunakan untuk menilai kinerja keuangan PT Wijaya Karya Beton Tbk sebelum dan sesudah wabah Covid-19. Metode penelitian deskriptif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Laporan keuangan empat tahun termasuk dalam sampel survei (2018-2021). Hasil dari penelitian ini didasarkan pada analisis rasio arus kas yang digunakan untuk mengevaluasi kinerja keuangan PT Wijaya Karya Beton Tbk. Dan entitas ini memiliki nilai total pengaruh yang minimum, terlihat jelas dalam dari beberapa rasio. Setiap tahun, jumlah dana yang tersisa menyusut. Beberapa rasio memiliki nilai negatif, sedangkan yang lain tidak. Kata Kunci: Laporan Arus Kas, Kinerja Keuangan, Covid – 19
Analisis Penerimaan Pajak Bumi Dan Bangunan Kecamatan Kotapinang Pada Badan Pengelolaan Pendapatan Daerah Kabupaten Labuhanbatu Selatan Sri Rahayu; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1409

Abstract

The purpose of this study is the result of research to find out how effective the revenue from land and building tax in Kotapinang sub-district is at the regional revenue management agency for South Labuhanbatu Regency and to find out how the efforts made by the Kotapinang regional government in increasing land and building tax revenue. This study uses a qualitative method with a descriptive approach. In this study the authors conducted interviews with companies. And using two data, namely primary and secondary data. The results showed that the amount of land and building tax revenue in Kotapinang District at the South Labuhanbatu Regency Revenue Management Agency in 2018 was 23%, 2019 was 18%, 2020 was 21%, and 2021 was 32%. Efforts made by the Kotapinang regional government in increasing land and building tax revenues are by conducting outreach to taxpayers about the importance of paying taxes with the aim of growing taxpayer self-awareness to pay taxes. In addition, creating an e-tax application that can be accessed using a smartphone to make it easier for taxpayers to pay taxes.
Analisis Kinerja Keuangan Bank Syariah Dengan Metode Economic Value Added (EVA) Siagian, Yeni Aulia; Nawawi, Zuhrinal Muhammad; Syafina, Laylan
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 1 (2023)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v9i1.2684

Abstract

The purpose of this study is to use the Economic Value Added (EVA) method to detail PT Bank Muamalat Indonesia's financial performance from 2016 to 2021.Secondary data are used in this qualitative descriptive study. The Economic Value Added (EVA) method was used to detail the time series financial data for 2016 to 2021 that was distributed by PT Bank Muamalat Indonesia via its official website, www.bankmuamalat.co.id. According to the study's findings, PT Bank Muamalat Indonesia achieved an EVA value of pounds (EVA > 0) in the years 2016, 2018, 2019, 2020, and 2021. This indicates that the bank was capable of increasing revenue and reducing costs. PT Bank Muamalat Indonesia, on the other hand, was unable to support bank fees or generate economic value addition in 2017 (EVA < 0).In addition, it is possible to assert that the EVA method is more successful in calculating the bank's financial performance.because the bank's value capital is taken into account by the EVA strategy.
ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PONDOK PESANTREN MODERN AL-HASYIMIYAH DARUL ULUM Daulay, Yusrina; Juliati Nasution, Yenni Samri; Syafina, Laylan
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 1 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i1.2690

Abstract

The purpose of this study was to determine the method of recording financial statements at Pondok Pesantren Modern Alhasyimiyah Darul Ulum. Qualitative research is used as a research method. The sources of information used are important information obtained through direct meetings and optional information obtained from related reports. The area of this examination is North Padang Lawas. The phenomena that occur in the school of Modern Islamic Boarding School Alhasyimiyah Darul Ulum have not been by PSAK 45 regulations. The data sources conducted by researchers are interviews, documentation, and observation at Modern Islamic Boarding School Alhasyimiyah Darul Ulum and the techniques used by researchers to collect data are data sorting, data presentation, and data verification. The results of the research at the Modern Islamic Boarding School Alhasyimiyah Darul Ulum are currently not following the bookkeeping data framework plan at the Islamic Living School which is not by PSAK 45, considering that there are still a few financial statement data framework reports that are not made by the pesantren, especially the Money Position Report, Explanation of Income, Notes on Fiscal Summary.
Analisis Laporan Arus Kas Dalam Menilai Kinerja Keuangan PT. Sumber Satwa Sejahtera Daulay, Amelia Putri; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.746 KB) | DOI: 10.59086/jam.v1i1.5

Abstract

The purpose of this study was to determine the description of the cash flow statement and financial performance at PT. Sumber Satwa Sejahtera uses a cash flow ratio analysis that tends to increase. This research was conducted using descriptive analysis method with a quantitative approach. The type of data used in this study is cumulative data, namely the company's financial statements in the form of balance sheets, income statements and cash flow statements at PT. Prosperous Animal Resources for the 2019-2021 period. Data collection techniques used in this research are library research and documentation research. The results of this study concluded that financial performance as measured by the ratio of operating cash flows to current liabilities, the ratio of operating cash flows to capital expenditures, the ratio of operating cash flows to total debt and the ratio of operating cash flows to net income tends to increase
Analisis Rasio Profitabilitas Pada PT. Wijaya Karya Beton Tbk Siregar, Rodizah; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.392 KB) | DOI: 10.59086/jam.v1i2.6

Abstract

The purpose of this study was to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average. The purpose of this study is to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average
Analisis Akuntansi Zakat Dalam Meningkatkan Akuntabilitas Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Deli Serdang Andani, Nova; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.391 KB) | DOI: 10.59086/jam.v1i1.22

Abstract

The accountability of an institution affects the level of trust of muzakki in paying zakat. Accountability can be realized by compiling financial reports in accordance with zakat accounting standards, namely PSAK 109. The purpose of the research conducted by the author is to find out how zakat accounting increases the accountability of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. The method used in this study is qualitative and the source of data comes from interviews with staff and financial reports in the form of reports on the receipt and distribution of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. In preparing financial reports, BAZNAS Deli Serdang Regency has not fully complied with PSAK 109, this has an impact on accountability which causes zakat receipts to be not optimal. To achieve this, it is necessary to conduct training for the Human Resources of BAZNAS Deli Serdang Regency so that they can provide an understanding of how to prepare financial reports in accordance with PSAK 109
Pengaruh Tekanan Pesaing dan Beban Pokok Penjualan terhadap Penentuan Harga Jual dan Kinerja Bisnis Usaha Lokot, Lokot al-Amin Ritonga; Juliati, Yenni Samri; Syafina , Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i3.354

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan pesaing dan beban pokok penjualan terhadap penentuan harga jual dan kinerja bisnis usaha pada studi kasus Join Ponsel UMKM di Rantauprapat. Penelitian ini menggunakan metode kuantitatif dan pendekatan asosiatif, teknik pengumpulan data dengan menggunakan kuisioner kepada sampel dalam penelitian ini sebanyak 40 orang terdiri dari pihak-pihak yang berhubungan langusng dengan unit usaha seperti owner, pegawai, mesinis, dan sales, adapun teknik penarikan sampel menggunakan teknik sampling jenuh. Data dianalisis dengan metode regresi linear berganda. Hasil penelitian berdasarkan dari hipotesis uji parsial (t) dengan taraf signifikan 5% dengan ttabel sebesar 2,025 menunujukkan bahwa tekanan pesaing (X1) berpengaruh signifikan terhadap penentuan harga jual (Y1) ditunjukkan dengan thitung > ttabel dengan thitung untuk variabel X1 (3,771). Selanjutnya juga menjukkan bahwa BPP berpengaruh signifikan terhadap penentuan harga jual dibuktikan dengan thitung > ttabel dengan thitung untuk variabel X2 (3,824). Dan menunujukkan bahwa variabel tekanan pesaing tidak berpengaruh terhadap kinerja bisnis ditunjukkan thitung < ttabel dengan thitung untuk variabel X1 (1,685). Selanjutnya juga menjukkan bahwa BPP tidak berpengaruh terhadap kinerja bisnis dibuktikan dengan thitung < ttabel dengan thitung untuk variabel X2 (0,734 ) Hasil penelitian dari hipotesis uji simultan dengan angka signifikan 5% dengan Fhitung sebesar 19,016 dan Ftabel sebesar 3.24 ditunjukkan Fhitung > Ftabel menunjukkan bahwa tekanan pesaing dan BPP secara simultan berpengaruh terhadap penentuan harga jual. Selanjutnya untuk uji simultan dengan Fhitung sebesar 19,016 dan Ftabel sebesar 3.24 ditunjukkan Fhitung > Ftabel menunjukkan bahwa tekanan pesaing dan BPP secara simultan berpengaruh terhadap kinerja bisnis. This research have a goal to determine the influence of competitor pressure and cost of goods sold on selling price determination and business performance in the case study of Join Mobile UMKM in Rantauprapat. This research uses quantitative methods and an associative approach, data collection techniques using questionnaires and the sample in this research is 40 people consisting of parties who are directly related to the business unit such as owners, employees, engineers and sales, while the sampling technique uses techniques saturated sampling. Data were analyzed using multiple linear regression methods. The research results are based on the partial test hypothesis (t) with a significance level of 5% with a ttable of 2.025 showing that competitor pressure (X1) has a significant effect on determining the selling price (Y1) as indicated by tcount > ttable with tcount for variable X1 (3.771). Furthermore, it also shows that BPP has a significant effect on determining selling prices as evidenced by tcount > ttable with tcount for variable X2 (3.824). And it shows that the competitor pressure variable has no effect on business performance, shown by tcount < ttable with tcount for variable X1 (1.685). Furthermore, it also shows that BPP has no effect on business performance as evidenced by tcount < ttable with tcount for variable and BPP simultaneously influence the determination of selling prices. Furthermore, for the simultaneous test with Fcount of 19.016 and Ftable of 3.24, it is shown that Fcount > Ftable shows that competitor pressure and BPP simultaneously influence business performance.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED PADA BANK SUMUT SYARIAH KANTOR CABANG PEMBANTU H.M. YAMIN MEDAN Ningrum, Azizah Sekar; Imsar, Imsar; Syafina, Laylan
Jurnal Ekonomi Sakti Vol 13 No 1 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i1.326

Abstract

This research is a quantitative study that analyzes financial performance in using the Economic Value Added method at Bank Sumut Syariah Sub-Branch H.M Yamin Medan in the 2018-2022 period. To analyze the financial performance of Bank Sumut Syariah Sub-Branch H.M Yamin Medan from year to year before and after the economic shock period by covid 19. This type of research is descriptive quantitative research. The population of this research is Sharia Business Units in Indonesia, the sample used for this research is the financial statements of Bank Sumut Syariah Sub-Branch H.M Yamin Medan in 2018-2022. This research analysis was conducted because it wanted to describe financial performance and wanted to see how much added value could be generated, so researchers used the Economic Value Added (EVA) approach in determining added value. The results showed a fluctuating movement in EVA value on the financial performance of Bank Sumut Syariah Sub-Branch H.M Yamin Medan in the period 2018-2022. In the year the decline in financial performance only occurred in 2020 where the covid 19 outbreak was sweeping Indonesia.
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