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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 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 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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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.
Penerapan Sistem Akuntabilitas dalam Penyusunan Laporan Keuangan Kinerja Instansi Sekretariat Daerah Kantor Bupati Deli Serdang Mumtaz Muhammad Naufal; Laylan Syafina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3277

Abstract

Implementation of an accountability system in preparing financial reports on agency performance refers to the use of a series of procedures and policies to ensure that all stages in the process of preparing financial reports are carried out to high and measurable standards. This research aims to determine and analyze the application of the accountability system in preparing performance financial reports for the regional secretariat of the Deli Serdang Regent's Office and to determine the inhibiting factors in implementing the accountability system in preparing performance financial reports at the regional secretariat of the Deli Serdang Regent's Office. The data collection methods are observation, interviews and documentation. The research results show that the implementation of this system has significantly increased transparency and accuracy in preparing financial performance reports. A well-documented process makes auditing and verification easier, so that the information presented in the report is more complete and clear. Factors inhibiting the implementation of an accountability system in preparing financial reports include a lack of human resources trained in financial accountability, especially in timely financial management and reporting, as well as inadequate technological infrastructure.
The Effect of Good Corporate Governance, Green Accounting and Gender Diversity on the Financial Performance of Manufacturing Companies in BEI Wandasari, Dila; Nasution, Yenni Samri Juliati; Syafina, Laylan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2933

Abstract

This study aims to examine the effect of Good Corporate Governance, Green Accounting and Gender Diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022, both partially and simultaneously. This study uses a quantitative approach with purposive sampling, obtaining 50 observation data from 10 companies. The types and sources of data used in this study are secondary data in the form of financial statements or annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Multiple linear regression analysis was conducted in this study with the help of SPSS 23 software. According to the research findings, Good Corporate Governance and Green Accounting have a significant positive effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. However, from 2018 to 2022, Gender Diversity has no effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study has limitations, namely the difficulty of accessing data on each company's website because there are several companies with incomplete data.
Analisis Penerapan Audit Manajemen dalam Fungsi Keuangan untuk Mengukur Efektivitas dan Efisiensi Manajemen Keuangan Kebun Berangir PT Perkebunan Nusantara IV Labuhanbatu Utara Sri Rahayu; Kusmilawaty; Laylan Syafina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1234

Abstract

This study aims to analyze the application of audit management in the financial function to measure the efectiveness and eficiency of financial management at berangir plantation PT Perkebunan Nusantara IV Labuhanbatu Utara. Management audit is an important tool for assessing performance and eficiency in financial management of a plantation company. By utilizing relevant financial data, this research identifies the factors that influence the efectiveness and eficiency of financial management in Berangir Gardens. The research method used is descriptive qualitative with a case study approach. The necessary data were collected through interviews, observation and analysis of documents from PT Perkebunan Nusantara IV Labuhanbatu Utara Berangir Plantation. Furthermore, the data is analyzed using content analysis techniques to identify findings and patterns related to the implementation of audit management and financial performance. The results of the study show that the implementation of audit management in the financial function plays an important role in measuring the efectiveness and eficiency of financial management at Kebun Berangir. These findings can provide insight for company management to improve financial performance and resource management. In addition, this study also provides recommendations regarding corrective measure that can be implemented to increase the eficiency and efectiveness of financial management in these plantation companies.
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 Azzahra, Nisa Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Deri Arifin Nur Marpaung 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 Husna, Rifdah Nur Ikhlasul Amal 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 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 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 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 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 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 Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zuhrinal M. Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah