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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
Laylan Syafina
Universitas Islam Negeri Sumatera Utara
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Analisis Pengaruh Fungsi Intermediasi Dan Pembiayaan Bagi Hasil Terhadap Kinerja Bank Syariah Dengan Risiko Pembiayaan Sebagai Variabel Intervening Vica Lily Tan Patricia; Saparuddin Saparuddin; Laylan Syafina
el-Amwal Vol 6, No 2 (2023): September
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v6i2.12882

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis kinerja bank di Indonesia melalui beberapa indikator yaitu  fungsi intermediasi, pembiayaan bagi hasil mudharabah dan pembiayaan bagi hasil musyarakah melalui risiko pembiayaan. Data yang digunakan adalah data sekunder laporan keuangan tahunan, dan laporan berkelanjutan Bank Umum Syariah di Indonesia Tahun 2016-2020. Adapun sampel yang digunakan dalam penelitian ini terdiri dari 14 Bank dan diperoleh sebanyak 30 sampel. Teknik analisis yang digunakan adalah analisis jalur (path analysis) dengan menggunakan alat analisis SPSS versi 26.0. Hasil penelitian menunjukkan bahwa (i) fungsi intermediasi tidak berpengaruh terhadap kinerja bank (ii) pembiayaan bagi hasil mudharabah tidak berpengaruh terhadap kinerja bank (iii) pembiayaan bagi hasil musyarakah berpengaruh positif dan signifikan terhadap kinerja bank (iv) fungsi intermediasi berpengaruh terhadap kinerja bank melalui risiko pembiayaan (v) pembiayaan bagi hasil mudharabah tidak berpengaruh terhadap kinerja bank melalui risiko pembiayaan (vi) pembiayaan bagi hasil musyarakah tidak berpengaruh terhadap kinerja bank melalui risiko pembiayaan (vii) fungsi intermediasi, pembiayaan bagi hasil mudharabah dan pembiayaan bagi hasil musyarakah secara simultan berpengaruh terhadap kinerja bank.Penelitian ini bertujuan untuk menguji dan menganalisis kinerja bank diIndonesia melalui beberapa indikator yaitu  fungsi intermediasi, pembiayaanbagi hasil mudharabah dan pembiayaan bagi hasil musyarakah melalui risikopembiayaan. Data yang digunakan adalah data sekunder laporan keuangantahunan, dan laporan berkelanjutan Bank Umum Syariah di Indonesia Tahun2016-2020. Adapun sampel yang digunakan dalam penelitian ini terdiri dari 14Bank dan diperoleh sebanyak 30 sampel. Teknik analisis yang digunakan adalahanalisis jalur (path analysis) dengan menggunakan alat analisis SPSS versi 26.0.
Analisis Efektivitas Penerapan Sistem Pengendalian Internal Pada Manajemen Sarana Dan Prasarana Di MTsS Al- Abror Muara Soma Nisa Sri Rahayu Hsb; Nurbaiti Nurbaiti; Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1206

Abstract

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.
Penerapan Standar Akuntansi Pemerintahan Dalam Mempertanggungjawabkan Keuangan Desa Padang Mahondang Kecamatan Pulau Rakyat Kabupaten Asahan Dinda Andriani Marpaung; Muhammad Arif; Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1261

Abstract

This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.
Analisis Penerapan Prinsip Akuntansi Dan Pengelolaan Keuangan Pada Masjid Di Kecamatan Kotanopan Kabupaten Mandailing Natal Khoirun Fadilah Lubis; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1366

Abstract

This study aims to determine the application of accounting principles that have been carried out by mosques with mosques that still do not apply accounting principles so that the accountability of their financial statements can be relied upon. This study uses the type of Qualitative Research and Descriptive Approach method, namely analyzing and describing the Application of Accounting Principles and Financial Management in Mosques in Kotanopan District, Mandailing Natal Regency. The data used in this study are primary data and secondary data. The data collection technique is field research with the form of observation interviews, documentation, and content analysis. From this research it is known that the application of accounting principles has a very large influence on the accountability or accountability of the mosque's financial statements. Based on data collected from various sources, it can be seen that the principles that are less considered in making mosque financial reports are the principle of full disclosure and the principle of realization, so that the accountability of mosque financial reports becomes less transparent. Then to account for the mosque's financial statements, the mosque manager has similarities in providing information to the public and interested parties in the mosque's financial statements, but differs in making financial reports.
Analisis Pengendalian Internal dalam Sistem Informasi Akuntansi Terhadap Penerimaan dan Pengeluaran Kas Studi Kasus PT. Pelabuhan Indonesia Cabang Belawan Indah Wahyuni; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1370

Abstract

This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.
Analisis Penggunaan EPA (Evaluasi Penyuluhan Agama) Pada Kementrian Agama Provinsi Aceh Kabupaten Bener Meriah Khasnita Sari; Laylan Syafina
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i1.1474

Abstract

This study aims to determine the role of Islamic Extension Workers in empowering the economy through the basic food business carried out by the Ministry of Aceh Province, Bener Meriah Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. In determining research subjects, the authors use purposive sampling technique with informants one taklim board of directors, one person in charge of the basic food business and three worshipers.The results of this study are: Islamic religious instructors carry out informative/educational and consultative roles as well as the implementation of expected roles and actual roles and Result of the economic empowerment is the formation of financial independence of the taklim assembly and the creation of the congregation's ability to meet basic needs.
Strategy for settling claims for insurance company customers experiencing liquidity at AJB Bumiputera 1912 Medan Branch: Some notes from Islamic perspectives Siti Saleha; Reni Ria Armayani Hasibuan; Laylan Syafina
Journal of Islamic Economics Lariba Vol. 9 No. 1 (2023)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol9.iss1.art8

Abstract

IntroductionLiquidity is one of the problems faced by insurance companies, including AJB Bumiputera Medan Branch. This liquidity problem has an impact on many aspects of the insurance business so an appropriate strategy is needed to overcome it.ObjectivesThis research is intended to analyze the strategies used by AJB Bumiputera 1912 Medan Branch to complete claim payments to its customers. MethodThis research is field research with data collection techniques including interviews and data collection from the internet.ResultsThe step taken by AJB Bumiputera 1912 was to form a task force team for payment of delayed claims. AJB Bumiputera 1912 also implemented a benefit reduction program and a premium recovery process and sale of company assets. ImplicationsThe study highlights the importance of regulatory oversight in safeguarding policyholders rights and ensuring stability in the insurance sector.Originality/NoveltyThis research contributes to efforts to handle liquidity problems in insurance companies. Apart from that, this research also provides an Islamic perspective in handling liquidity problems in insurance companies.
Pengaruh PSAP Dan Kualitas Aparatur Pemerintah Daerah Terhadap Laporan Keuangan Kota Medan Ririn Warliana; Laylan Syafina; Hendra Hermain
Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i3.4060

Abstract

Perkembangan sektor publik di Indonesia adalah faktor penguat tuntutan kualitas laporan keuangan pemerintah. Kota medan adalah salah satu dampak pemerintahan yang harus menghasilkan kualitas laporan keuangan yang memenuhi karakteristik yang terdapat pada peraturan pemerintahan No.71 tahun 2010 tentang Standar Akuntansi Pemerintah. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh penerapan Standar Akuntansi Pemerintahan terhadap Laporan Keuangan Daerah Kota Medan dan kualitas aparatur pemerintah daerah,  dengan pengambilan data  menggunakan metode Accidental Sampling, dengan sampel sebanyak 38 responden dan SPSS Statistics Versi 25 untuk pengolahan data. Penerapan Standar Akuntansi Pemerintahan dan Kualitas Aparatur Pemerintahan digunakan sebagai variabel bebas dan laporan keuangan sebagai variabel terikat dalam pengujian data pada analisis regresi linier berganda pada penelitian ini. Berdasarkan dari hasil penelitian yang telah dilakukan, menunjukan bahwa penerapan standar akuntansi dan kualitas aparatur pemerintah berpengaruh positif terhadap laporan keuangan.
ANALISIS PENERAPAN STRATEGI PROMOSI BELOW THE LINE TERHADAP PENINGKATAN JUMLAH NASABAH DI PT. BANK TABUNGAN NEGARA KANTOR CABANG SYARIAH MEDAN Luthfia Nabila Pane; Marliyah Marliyah; Laylan Syafina
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Vol 2 No 2 (2023): July 2023
Publisher : Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/ribhuna.v2i2.1325

Abstract

This study aims to determine the implementation of the Below The Line promotion strategy at the State Savings Bank, Medan Syariah Branch Office. The Below The Line promotion strategy is implemented to attract customers to save and transact at BTN Syariah Medan Branch Office and can increase the number of customers at the bank. This study uses a descriptive qualitative approach with primary and secondary data sources. This study uses data collection techniques with interviews and documentation studies by coming directly to BTN Syariah and interviewing existing sources. As well as using data on the increase in the number of customers in the last 5 years at BTN Syariah. The results of this study indicate an increase in the number of customers at BTN Syariah in the last 1 year. Based on the Annual Report of BTN Syariah Medan Branch Office from 2019 to 2020 there was an increase in the number of customers by 32.6% from 2019. That is from 713,747 in 2019 to 816,422 in 2020. And the implementation of the Below The Line promotion strategy has a big influence on an increase in the number of customers at BTN Syariah KC Medan. Below The Line Promotion Strategy types of Events, Sponsorships and Prizes greatly affect the increase in the number of customers at BTN Syariah Medan Branch Office. Then, the obstacles that exist in the implementation of the Below The Line Promotion Strategy have also been found solutions to overcome them so that in the future it is hoped that the Below The Line Promotion Strategy can run smoothly. Then from the results of this study, the type of Below The Line Promotion Strategy that has the most influence on increasing the number of customers at BTN Syariah Medan Branch Office is Event.
Analisis Informasi Laporan Arus Kas Sebagai Alat Ukur Kinerja Keuangan Pada PT. Wijaya Karya Beton Tbk Rika Utari; Laylan Syafina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1245

Abstract

Tujuan dari penelitian ini akan digunakan untuk menilai kinerja keuangan PT Wijaya Karya Beton Tbk. 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.
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