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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
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Analisis Akuntabilitas Dan Tranparansi Pengelolaan Dana Bantuan Operasional Sekolah Di MTs Nurhasanah Balai Jaya Hasanah Azizi; Fauzi Arif Lubis; Laylan Syafina
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 1 : September (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidika
Publisher : Shofanah Media Berkah

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

Abstract

This research is a research with a descriptive approach method and a type of qualitative research conducted at MTs Nurhasanah Balai Jaya. This study aims to determine how to implement accountability and transparency in the management of School Operational Assistance (BOS) funds in 2022. The benefit of this study is to find out whether MTs Nurhasanah has implemented accountability and transparency in managing BOS funds in 2022. The data collection methods used were interviews, observations, and documentation studies. In this study, researchers interviewed several resource persons, namely: School Principal, Treasurer, Administration Staff, School Operators, Teachers and Parents. The results show that the implementation of the principles of accountability and management of BOS funds at MTs Nurhasanah Balai Jaya has been running well in accordance with the BOS 2022 technical guidelines, accountability of BOS funds is carried out every semester, but the implementation of transparency has not run well as shown by the absence of socialization about the planning and use of BOS funds to parents/guardians of students and the absence of installation on information boards regarding the realization of the use of BOS funds.
Implementation of Accounting for Zakat and Infaq Funds at Baznas in Medan Based on PSAK No. 109 Suhaila Zahra Lesmana; Laylan Syafina; Hendra Harmain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3407

Abstract

This article is intended to analyze the application of accounting for Zakat and Infaq funds based on PSAK No. 109 at BAZNAS Medan in 2022. This research method used descriptive qualitative, also including field studies. Data were collected through observation, interviews, and documentation. Based on the analysis and discussion above, it can be concluded that BAZNAS Medan does not fully implement PSAK No. 109 in preparing and presenting its financial statements. The application of accounting for Zakat and Infaq funds is still not appropriate regarding the presentation and disclosure of financial statements. This study aims to analyze how the accounting for zakat and infaq funds is applied to BAZNAS in Medan based on PSAK 109. Report components based on PSAK No. 109 were also not realized properly, because it only presented two reports, namely reports on changes in funds and financial position, as for cash flow reports, notes on financial statements were not attached, while reports on non-halal funds themselves were included in infaq /alms funds. Apart from that, it also does not detail zakat fund transactions and only details it internally for Central BAZNAS. Thus, BAZNAS Medan is still lacking in applying Zakat and Infaq accounting based on PSAK No. 109. Researchers with this research hope to be able to contribute especially to the BAZNAS Medan in continuing to evaluate and improve the quality of its financial reports.
Efektivitas Penerimaan E- Samsat Sumut Bermartabat Sebagai Media Pembayaran Pajak Kendaraan Bermotor (PKB) Pasca Pandemi Covid-19 Murinanda Amalya Parinduri; Nurbaiti Nurbaiti; Laylan Syafina
Journal Economic Excellence Ibnu Sina Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i3.360

Abstract

This study aims to determine the effectiveness of E-Samsat Sumut Bermartabat as a medium of payment of Motor Vehicle Tax. The analysis method used is Descriptive Qualitative analysis using the Effectiveness formula. The data used are primary data and secondary data. The primary data was collected through interviews with two BPPRDSU employees as informants. For secondary data in this study in the form of documents, such as the Motor Vehicle Tax Revenue Report per year of BPPRDSU and Revenue per unit of E-Samsat BPPRDSU. The results of this study indicate that the presence of E-Samsat Sumut Bermartabat Post Covid-19 Pandemic which is where after the Covid-19 pandemic the interest in digital tran n / digital witnesses of the community has increased it can be seen from the increase in the use of E-Samsat Sumut Bermartabat as a medium for paying Motor Vehicle Tax, there is a difference in the level of Effectiveness from 2021 and 2022 which shows the level of Effectiveness in 2022 is higher than in the previous year, namely 2021 with a difference of 3.48%. This shows an increase even though it is still relatively not too big.
Pengembangan Sistem Informasi Akuntansi Pemerintahan Dalam Meningkatkan Efisiensi Tata Usaha Pada Kesekretariatan DPRD Provinsi Sumatera Utara Ararya Nabilah Putri, Laylan Syafina
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.874

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana sekretariat DPRD Provinsi Sumatera Utara meningkatkan efisiensi administrasi melalui pembuatan dan penerapan sistem informasi akuntansi pemerintahan. Penelitian ini mengumpulkan data melalui wawancara dan dokumentasi dengan menggunakan metodologi kualitatif. Terlepas dari tantangan implementasi yang sedang berlangsung, sistem informasi akuntansi lembaga pemerintah ini dianggap cukup untuk membantu meningkatkan kualitas pelaporan keuangan, menurut analisis yang dilakukan untuk penelitian ini.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Koperasi Pegawai Republik Indonesia Kota Padangsidimpuan Aminah Harahap; Laylan Syafina; Yenni Samri Juliati Nasution
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 2 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.1851

Abstract

Laporan keuangan adalah laporan formal dari kegiatan keuangan suatu entitas termasuk koperasi dan disusun sebagai tanggung jawab manajemen kepada pihak internal dan eksternal. Yang diterima secara umum yang ada Standar Akuntansi masih sulit diterapkan oleh koperasi karena standar yang ada lebih dikhususkan untuk entitas besar dan memiliki akuntabilitas publik. IAI telah menerbitkan Akuntansi Keuangan Standar suatu entitas tanpa Akuntabilitas Publik atau dikenal dengan SAK ETAP. SAK ETAP dimaksudkan untuk mengakomodir kebutuhan suatu entitas yang secara signifikan tidak memiliki akuntabilitas untuk beroperasi secara Kecil Dan Usaha Menengah (UKM) dan koperasi. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan SAK ETAP dalam Laporan Keuangan KPRI Kota Padangsidimpuan. KPRI Kota Padangsidimpuan adalah koperasi yang bergerak di bidang simpan pinjam. Metode penelitian adalah deskriptif komparatif dengan membandingkan data primer dan sekunder. Ditemukan bahwa laporan keuangan koperasi pada tahun 2021 belum memenuhi prinsip SAK ETAP dan beberapa laporan belum disajikan seperti laporan Arus Kas dan Laporan Dari perubahan ekuitas. Hal ini disebabkan oleh keterbatasan keterampilan akuntansi yang diperoleh oleh sumber daya manusianya.
Analysis of The Applications of Payroll and Wage Accounting Systems in Supporting Internal Control (Case Study at TK Aisyiyah Bustanul Athfal) Putri Sepiyana; Hotbin Hasugian; Laylan Syafina
Quantitative Economics and Management Studies Vol. 5 No. 2 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2497

Abstract

This research focused on an in-depth analysis of the implementation of payroll accounting and wage system in TK Aisyiyah Bustanul Athfal and its impact on school internal control. Using descriptive approaches and qualitative methodologies, data were collected through various techniques such as documentation, observation, and interviews. The findings of this study show that although the payroll and wage systems implemented have proven relatively effective, there are still significant shortcomings regarding administrative tasks, the use of documents, and accounting records. The implications of this study highlight the urgency to continuously improve the payroll accounting system to strengthen internal control at TK Aisyiyah Bustanul Athfal. These corrective measures should prioritize optimizing administrative processes and maintaining more accurate and detailed accounting records, thereby ensuring compliance with applicable internal control standards. The study provides valuable insights into the development of financial and human resource management strategies in an educational environment.
Analysis of Accounting Information System for Raw Material Inventory at PT. Smart Tbk. Padang Halaban Rani Rufmana Pohan; Laylan Syafina; Yenni Samri Juliati Nasution
Quantitative Economics and Management Studies Vol. 5 No. 2 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2501

Abstract

The Accounting Information System (AIS) is a vital component in providing financial and accounting data, along with information related to daily accounting transactions. This research focuses on evaluating the effectiveness of AIS using ERP-SAP in managing raw material inventory and supporting production efficiency at PT. Smart Tbk. Padang Halaban, a palm oil plantation company. The qualitative descriptive method was employed to gather data through literature review, interviews, and direct observations. The results of the study indicate that the implementation of AIS using ERP-SAP has improved the standard of financial reporting, meeting the required qualitative criteria. However, limitations exist in the AIS application, particularly regarding suboptimal raw material inventory tracking and integration issues between different systems, such as inventory and accounting systems, leading to data discrepancies. The conclusion drawn from this research highlights the necessity for adjustments, developments, and improvements in AIS features to meet the specific company requirements. The implications of these findings emphasize the importance of continuously optimizing AIS to support more efficient and accurate business processes, while adapting to technological advancements and company needs.
MSME Development Through Simple Bookkeeping, Financial Management and Internal Control Training Mirna Wati; Laylan Syafina; Nurwani Nurwani
Quantitative Economics and Management Studies Vol. 5 No. 3 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2676

Abstract

This research aims to develop MSMEs in Aek Songsongan Asahan Sub-district through training in simple bookkeeping, financial management, and internal control. This research uses a qualitative research design with a field study approach. Data were collected through interviews, observation, and evaluation. Data analysis used data triangulation, which combines data from various sources. The results showed that the training improved the efficiency and effectiveness of MSME operations, and promoted financial growth and stability. A more detailed discussion compares with previous studies in the last five years that show the positive impact of training in simple bookkeeping, financial management, and internal control on MSMEs. However, this study also explores aspects of sustainability and technology integration that have not been widely discussed in previous studies. This research makes an important contribution in developing MSMEs through human resource capacity building, particularly in the aspects of simple bookkeeping, financial management, and internal control.
Analysis of the Effectiveness of the Employee Payroll Accounting Information System at the PTPN II Sei Semayang Central Workshop Liza Mutia; Fauzi Arif Lubis; Laylan Syafina
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.508

Abstract

In this study, there are still weaknesses in the supervision of recording overtime hours which can result in potential fraud in the calculation of employee working hours. This research uses qualitative research methods with data collection techniques including interviews, observation and document analysis. The results of the research Payroll Accounting Information System at PTPN II Sei Semayang central workshop are in accordance with PSAK No. 24. The payroll accounting information system is considered adequate in supporting the company's internal management.
Pengaruh Pendekatan Balanced Scorecard Terhadap Kinerja Lembaga Amil Zakat Infaq Shadaqah Muhammadiyah (Lazismu) Kota Medan Ainun Nahya Dwi Arizona; Yenni Samri Juliani Nasution; Laylan Syafina
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1026

Abstract

The Balanced Scorecard is a contemporary management tool used to boost an organization's ability to multiply financial performance. The use of the balanced scorecard in management promises a significant increase in the organization's ability to create wealth. The objectives of the BSC can be achieved through the cooperation of organizational institutions that always carry out an assessment of the institution itself, both in the field of services and in the facilities provided. Ensuring to maintain harmony between employees in carrying out their work, because it is one of the important factors for the survival of an institution. The advantage of the BSC is that it can provide a measure that can be used as a basis for strategic improvement. The purpose of this study is to discuss whether the perspective in the Balanced Scorecard has an effect on the performance of the Amil Zakat Infaq Shadaqah Muhammadiyah Medan City. This research was conducted using statistical methods. The results of this study were processed using the SPSS 26.0 program. This study showed that based on (t test) it was stated that the financial perspective had a positive effect on LAZISMU performance with a significance of 0.031 < 0.05. The customer perspective has a positive effect on the performance of LAZISMU with a significance of 0.003 <0.05. The internal business process perspective has a positive effect on the performance of LAZISMU with a significance of 0.026 < 0.05. The perspective of growth and learning has a positive effect on the performance of LAZISMU with a significance of 0.000 <0.05.
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