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Akuntansi Jurnal Mantik JURNAL EKSBIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business CERMIN: Jurnal Penelitian Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal EK dan BI RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Economics and Digital Business Review Ilomata International Journal of Management Quantitative Economics and Management Studies International Journal on Social Science, Economics and Art Indonesian Journal of Islamic Economics and Business JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Trends in Accounting Research JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Rabbani Jurnal Akuntansi AKTIVA 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
Laylan Syafina
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Analysis of Economic Value Added (EVA) and Market Value Added (MVA) in Assessing the Performance of Sharia Financial Institutions (Case Study at PT Bank Sumut Syariah Tbk) Kamilah .; Laylan Syafina; Rizka Fadhillah
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 1 (2023): Juni 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i1.1680

Abstract

Financial performance is the result or achievement achieved by the company in a certain period which describes the level of the soundness of the company to assist investors or potential investors in making decisions. Assessment of the company's financial performance using the EVA and MVA methods describes the optimal level of return on wealth for the company and investors. The purpose of this research is to measure the financial performance of PT. Bank Sumut Syariah uses the EVA and MVA methods, to determine the amount of economic added value creation and wealth creation that has been generated by the company for creditors and shareholders. This research was conducted at PT. Bank Sumut Syariah for the 2017-2021 period in period studied, Bank Sumut Syariah experienced an increase and decrease in its operational and finances seen from its annual financial reports. Based on the results of the analysis of the value of financial performance using the EVA method, PT. Bank Sumut Syariah has succeeded in creating a positive EVA value for the company every year. Rp. 623,456 (in millions of rupiah) in 2017, Rp. 496,207 (in millions of rupiah) in 2018 experienced a decrease in EVA value from the previous year, Rp. 537,199 (in millions of rupiah) in 2019 the EVA value again increased, in 2020 Bank Sumut Syariah experienced a decrease in the positive EVA value of Rp. 506,628, in 2021 Bank Sumut Syariah has again succeeded in increasing the positive EVA value of IDR 608,185. Management has succeeded in meeting the expectations of both creditors and shareholders.
Informasi Akuntansi Manajemen, Sistem Pengukuran Kinerja, dan Penghargaan Terhadap Kinerja Manajerial Salsabila Salsabila; Hendra Hermain; Laylan Syafina
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.6483

Abstract

In order for a corporation to succeed in achieving its goals, the company will often work to improve the performance of its management. Managers' performance can be influenced by various elements, the most important of which are management accounting information, performance appraisal methods, and incentives. The final result of this study is to find out whether or not these elements influence the performance of management positions. PT.Perkebunan Milano Aek Batu is part of the Wilmar group which is the location where this research was conducted. Sampling for this study was carried out using a purposive sampling approach. The information collected for this study was taken directly from the questionnaire responses given to PT.Perkebunan Milano Aek Batu workers as the population in this study. In accordance with the specifications that have been mentioned, obtained as many as 97 employees as research samples. The findings of the study revealed that the elements suspected of influencing management performance were proven to have an effect partially and simultaneously. Keywords: Managerial Performance, Management Accounting Information, Performance Measurement System, Rewards
Financial Performance Analysis On PT. Asuransi Jiwa Syariah Bumiputera Ahmad Riyadi Siregar; Sugianto Sugianto; Laylan Syafina
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.202 KB)

Abstract

The method used in writing this research uses a quantitative method. In analyzing and processing data using the financial ratio method, namely by calculating the profitability ratios (ROA, ROE, and NPM) and liquidity ratios (Current Ratio, Quick Ratio and Cash Ratio). The purpose of this study is to utilize insurance financial ratio analysis,  to access the financial condition of PT. AJS Bumiputra available at www.bumiputrasyariah.co.id during the 2016-2019 period, and to compare the financial statements of PT. AJS Bumiputra from 2016 so that it can be seen the change in value that occurs, whether it is an increase or a decrease. Based on the research results, it can be concluded that the financial condition of PT. AJS Bumiputra based on this research not from www.bumiputrasyariah.co.id. The profitability ratio is categorized as poor because the ROA, ROE and NPM values ??are still in a minus condition, and the company has not been able to generate profits from all company assets. However, the liquidity ratio is categorized as good, because the values ??of the CR, Quick Ratio and Cash Ratio are still in a safe condition, meaning that the company is still able to pay/cover all short-term debts/liabilities. The comparison of the value of the asset component during the 2016-2019 period tends to fluctuate. Compared to the average assets of the sharia insurance industry in Indonesia, the assets owned by PT. AJS Bumiputra still has to be improved again in order to continue to compete in the midst of the development of the sharia insurance industry in Indonesia.
Analisis Kinerja Keuangan Berdasarkan Metode Cash Value Added (CVA) Pada Bank Sumut Syariah Cabang Ringroad Medan Pontas Oloan Hasibuan, Laylan Syafina
Islamic Education Journal Volume 2 Issue 2 May 2023
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i2.1403

Abstract

Dalam mengukur kinerja keuangan perusahaan bukan merupakan hal yang mudah. Ada beberapa aspek yang harus diperhitungkan dalam mengukur kinerja yaitu harapan dari pihak yang menginvestasikan hartanya. Para investor tentu mengharapkan tingkat pengembalian yang besar atas modal yang sudah ditanamkannya. Saat ini banyak alat ukur yang digunakan dalam pengukuran kinerja, tetapi alat ukur tersebut tidak dapat menilai kinerja perusahaan yang sebenarnya. Oleh karena itu, pengukuran kinerja yang paling tepat adalah dengan menggunakan pendekatan Cash Value Added (CVA). Dengan alat ukur ini perusahaan dapat mengukur keberhasilan dan kinerja keuangan perusahaan yang sebenarnya dengan memperhatikan harapan-harapan dari penyandang dana (investor). Penelitian ini bertujuan untuk mengetahui dan menganalisis pengukuran kinerja keuangan perusahaan Bank Syariah Cabng Ringroad Kota Medan, serta untuk mengetahui faktor-faktor yang menyebabkan naik turunnya nilai Cash Value. Added (CVA). Penelitian ini menggunakan pendekatan kualitatif. Data penelitian ini bersumber dari data sekunder yang diambil dari Bank Syariah Cabng Ringroad Kota Medan berupa Laporan Keuangan Bank Syariah Cabng Ringroad Kota Medan tahun 2019-2020. Data diolah dengan metode analisis kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kinerja keuangan Bank Syariah Cabng Ringroad Kota Medan setelah diukur dengan menggunakan metode Cash Value Added (CVA) mengalami penurunan dan bernilai negatif. Hal ini dapat dilihat pada tahun 2020 sebesar Rp 1.024.496.611, tahun 2019 sebesar Rp -40.707.153. Artinya kinerja keuangan Bank Syariah Cabng Ringroad Kota Medan Medan belum dikatakan baik karena perusahaan tidak mampu memperoleh nilai tambah. Faktor-faktor yang menyebabkan nilai CVA mengalami penurunan dikarenakan nilai Net Operating Profit After Tax (NOPAT) lebih kecil dari pada nilai capital charges.
LIQUIDITY DETERMINANTS OF SHARIA COMMERCIAL BANKS IN INDONESIA Laylan Syafina
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 1 (2021): May 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.265 KB) | DOI: 10.53695/injects.v2i1.175

Abstract

This research aims to determine whether the Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return On Equity (ROE) and Firm Size partially and simultaneously affect liquidity as stated by the Financing to Deposit Ratio (FDR). This type of research is quantitative with a descriptive approach. The data analysis technique used SPSS 22 software. The tests in this study were the classical assumption test, multiple regression analysis, and hypothesis testing. The results showed that partially the Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Return On Equity (ROE) had no effect on the Financing to Deposit ratio (FDR) while Firm Size partially had a negative and significant effect on Financing. to Deposit ratio (FDR). Simultaneously, Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return On Equity (ROE), and Firm Size have a joint and significant influence on the Financing to Deposit ratio (FDR).
Implementation of Entity Financial Accounting Standards Without Public Accountability (SAK-ETAP) for Freshwater Lobster Cultivating SMEs in Tanjung Morawa District Andri Irawan; Laylan Syafina; Yenni Samri Juliati Nasution
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4935

Abstract

Accounting standards for financial entities without public accountability (SAK-ETAP) Facilitate MSMEs in preparing financial reports. This study analyzes MSME actors in recording financial reports based on SAK-ETAP. The method in this study uses a qualitative method and the method of analysis used is descriptive. The sample in this study is the perpetrators of SMEs in freshwater lobster cultivation in the Tanjung Morawa sub-district. The results of the study show that the recording and preparation of financial reports carried out by the MSME managers of Freshwater Lobster Cultivation in Tanjung Morawa District are not in accordance with SAK-ETAP. It is suggested to the DSAK (Financial Accounting Standards Board) that there is a need for supervision that functions to supervise and evaluate the implementation of SAK-ETAP for MSME actors to make it easier for business actors to organize and plan their business according to SAK-ETAP principles and Islamically according to the rules of Al-Qur’an Surah Al-Baqarah verse 282.
Adaptasi Tugas Seorang Akuntan dalam Era Pemulihan Ekonomi di Masa Covid-19 Abdul Haris Kombih; Hendra Harmain; Laylan Syafina
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i1.5201

Abstract

The COVID-19 pandemic has had a far-reaching impact on various economic sectors around the world. Accountants, as key players in the financial and business systems, face significant challenges in dealing with the profound changes taking place in the global economy. This study aims to investigate the adaptation of tasks performed by an accountant during the economic recovery amid the COVID-19 pandemic. This study focuses on the role of accountants in assisting companies, organizations and their clients to deal with the challenges and opportunities faced due to prolonged crisis situations. Through qualitative analysis and a review of the literature, this study identified a number of adaptation strategies adopted by accountants to overcome the challenges faced during the economic recovery during the pandemic. The three key findings are flexibility, technology and financial strategy. First, flexibility is an important quality that must be possessed by an accountant. The pandemic has caused rapid and unpredictable fluctuations in business situations, and accountants must be able to quickly adjust to these changes. The ability to make plans and change them according to changes in the environment is the key to surviving and adapting to uncertain circumstances. Second, technology has become an important tool in adapting accountants' duties during a pandemic. The use of high-tech accounting systems, financial applications, and virtual collaboration tools has become imperative for accountants to remain productive and efficient while working remotely. Technology also plays an important role in providing real-time access to financial data, which enables accountants to make informed and accurate decisions. Third, a smart financial strategy is key in helping companies and clients face the challenges of economic recovery. The accountant should act as a trusted financial advisor, providing in-depth insight into short and long term financial planning and assisting in identifying new opportunities for business growth. In addition, accountants must be able to develop effective risk management strategies, anticipate potential financial problems, and provide timely solutions.
Penerapan Sistem Informasi Akuntansi pada usaha Mikro Kecil dan Menengah (UMKM) di Panyabungan Kabupaten Mandailing Natal Rifqiyati Putri; Yenni Samri Juliati Nasution; Laylan Syafina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

Penelitian ini bertujuan untuk mengetahui pencatatan informasi akuntansi pada UMKM di Panyabungan Kabupaten Mandailing Natal dan juga untuk menganalisis penerapan sistem informasi akuntansi pada UMKM di Panyabungan Kabupaten Mandailing Natal. Penelitian yang menggunakan metode pendekatan kualitatif deskriptif. Teknik dan Instrumen Pengumpulan Data berupa membagikan kuesioner dan menggunakan data sekunder yang diperoleh dalam bentuk buku, jurnal dan lain sebagainya. Penelitian juga mengunakan analisis data Model Miles dan Huberman yaitu reduksi data, penyajian data serta penarikan kesimpulan dengan menganalisis Sistem Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) di Panyabungan Kabupaten Mandailing Natal. Berdasarkan hasil analisis data diperoleh pencatatan akuntansi pada usaha mikro kecil dan menengah telah dilakukan. UMKM juga telah melakukan penyimpanan bukti setiap transaksi. Namun pencatatan yang dilakukan masih sederhana. Dapat dilihat dengan pencatatan berdasarkan kas masuk dan kas keluar. Penerapan sistem akuntansi pada UMKM pun masih rendah. UMKM juga telah melakukan pengukuran pencatatan akuntansi seperti aktiva, hutang, ekuitas, pendapatan dan harga pokok, serta bebanbeban. Laporan keuangan yang dibuat semua UMKM berupa arus kas dan hampir semuanya membuat catatan atas laporan keuangan, sedangkan kesadaran akan pembuatan laporan lainnya seperti laba rugi, perubahan modal, neraca masih rendah. Selajutnya Penerapan Sistem Informasi Akuntansi pada usaha mikro kecil dan menengah yang telah dilakukan. Penerapan informasi operasi dilakukan dalam menentukan tingkat biaya dan pengambilan keputusan akan aktivitas usaha.
Analisis Badan Pengelolaan Keuangan Daerah Dalam Pengamanan Aset Tetap Kota Subussalam Yuli Ekawati; Laylan Syafina; Yenni Samri Juliati Nasution
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 9 No. 3 (2023): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v9i3.400

Abstract

This research aims to analyze the role of the Regional Financial Management Agency (BPKD) in securing fixed assets in Subulussalam City. Fixed assets play an important role in the financial structure of local governments, including land, buildings, infrastructure and other facilities used for public service activities. Effective management and security of these assets is essential to ensure efficient utilization of local financial resources. This study examines BPKD's responsibilities in procurement, inventory, assessment and maintenance of assets. The benefits of effective asset security are also discussed, the challenges faced by the BPKD in securing fixed assets, and strategies to increase asset security. The findings contribute to improving financial management practices and optimizing asset utilization in Subulussalam City. This research was conducted at the Subulussalam City BPKD Regional Financial Management Agency Office. This study used descriptive analysis method, and made direct observations by visiting the Subulussalam City BPKD, as well as conducting interviews with related parties. Data collection techniques include observation, interviews, writing and reading. The data analysis process is then carried out by collecting, reducing, presenting and drawing conclusions from or confirming the data. The results of this study indicate that the BPKD is a part that coordinates and is used as a coordinator for managing regional assets that are not yet good at carrying out their duties and functions.
Analisis Efektivitas Manajemen Resiko Terhadap Produk Asuransi Kecelakaan Diri Pada Asuransi Bumida Sonia Ritonga; Atika Atika; Laylan Syafina
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 6, No 2 (2023): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v6i2.51256

Abstract

Penelitian ini bertujuan mengetahui menentukan berhasil tidaknya efektivitas manajemen risiko produk asuransi kecelakaan diri PT. Asuransi Umum Bumiputera Muda 1967 (Unit Syariah). PT. Asuransi Umum Bumiputera Muda 1967 (Unit Syariah) adalah perusahaan yang bergerak di bidang usaha perasuransian dan berlandaskan hukum Syariah. Bisnis asuransi bukan tanpa risiko. Penelitian ini mengadopsi penelitian analisis kualitatif, yaitu melakukan analisis deskriptif dengan cara mengumpulkan, menyusun, dan mendeskripsikan berbagai dokumen data dan informasi aktual. Penelitian ini merupakan penelitian laporan yaitu penelitian data mentah melalui wawancara dengan kepala departemen Syariah PT. Asuransi Umum Bumiputera Muda 1967 (Unit Syariah) dan menggunakan data sekunder yang diperoleh berupa data laporan keuangan laba rugi dari produk, buku dan internet. Hasil penelitian ini menunjukkan efektivitas manajemen risiko pada produk asuransi kecelakaan diri. Strategi dalam pengelolaan risiko dan proses underwriting sudah Sbaik dan dilaksanakan sesuai SOP, proses underwriting memiliki pendekatan yang sangat efektif dan baik, mengikuti SOP underwriting. Kendala dalam proses underwriting juga dapat ditangani dengan baik dan memiliki solusi yang tepat atas kendala yang dimiliki PT. Asuransi umum Bumiputera Muda (Unit Syariah) pada tahun 1967 hanya merupakan kendala eksternal.
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, Diah Rizki Syahrani 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