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Gaining Effective Profitability with Training in Factory Overhead Cost Calculation for Printing Businesses Wati, Yenny; Yusrizal, Yusrizal; Irman, Mimelientesa; Fadrul, Fadrul; Renaldo, Nicholas
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 2 (2024): Volume 6, Nomor 2 Desember Tahun 2024
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i2.17127

Abstract

Inadequate information and the ineffective ability to distribute factory overhead costs to determine production costs might lead to lower-than-optimal earnings. This problem is the basis for this PKM action because the business owner's intended strategy is ineffective. This PKM activity wants to assist and boost efficiency in obtaining profits for printing entrepreneurs by developing knowledge and capacity to accurately calculate the cost of production, particularly factory overhead costs, to estimate a business's profit or loss each period. The approaches used in this PKM action include empowerment, instruction, and practice. On Saturday, September 7, 2024, the owner of a printing business and three of his employees participated in PKM offline. In line with evaluation findings, instruction, and practice boosted competency by 75%. This improved ability is the outcome of mistakes being identified through offline instruction and the PKM team suggesting fixing any difficulties that exist. This PKM action can maximize the annual profit gained for the printing business's long-term viability. This PKM was held so that the printing business may develop, improve, and actively contribute more to Indonesia's economic growth.Pengetahuan yang minim dan kemampuan mengalokasikan biaya overhead pabrik yang tidak efektif dalam menentukan harga pokok produksi dapat mengakibatkan laba yang diperoleh kurang optimal. Permasalahan tersebut menjadi dasar dilakukan kegiatan PKM ini karena strategi bisnis yang direncanakan oleh pemilik usaha menjadi tidak tepat. Kegiatan PKM ini bertujuan untuk membantu dan meningkatkan efisiensi dalam pencapaian laba bagi pelaku usaha percetakan dengan meningkatkan pengetahuan dan kemampuan dalam menentukan biaya produksi khususnya biaya overhead pabrik secara akurat untuk mengetahui besarnya laba maupun rugi suatu bisnis setiap periodenya. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku usaha percetakan dan tiga orang pegawainya mengikuti PKM secara luring pada Sabtu, 7 September 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 75%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pendapatan laba yang diperoleh setiap tahun berjalan untuk kelangsungan usaha percetakan. PKM ini diadakan agar usaha percetakan dapat berkembang, meningkat, dan berperan aktif dalam pertumbuhan perekonomian Indonesia.
Performance Of Aceh's Gastronomic Entrepreneurs In The Digital Transformation Era: The Crucial Role Of Entrepreneurial Spirit And Dynamic Capabilities Rosalina, Dhian; Dewi, Meutia; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.8507

Abstract

This study aims to analyze the influence of the entrepreneurial spirit on the dynamic capabilities and performance of Aceh traditional culinary Small Enterprises during the digital transformation era. Gastronomic entrepreneurs are culinary business actors who not only offer food products but also provide local cultural experiences to tourists. In an increasingly digital and competitive landscape, SMEs need to develop adaptive capabilities by reinforcing their entrepreneurial spirit. We PLS-SEM method, which involves 230 respondents from Culinary SMES. The findings indicate that the entrepreneurial spirit has a positive and significant impact on dynamic capabilities, directly enhancing the performance of culinary small enterprises (SMEs). Furthermore, dynamic capabilities also have a positive and significant impact on business performance. Mediation analysis reveals that dynamic capabilities act as a critical intermediary, strengthening the relationship between entrepreneurial spirit and SME performance. These findings confirm that adaptation to technology, risk-taking, and innovation are crucial factors in enhancing business performance.
Implementasi Aplikasi Keuangan Sederhana untuk Meningkatkan Efisiensi Laporan Keuangan Desyanti, Desyanti; Suarlin, John; Yusrizal, Yusrizal
Journal of Social Responsibility Projects by Higher Education Forum Vol 5 No 3 (2025): Maret 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v5i3.7207

Abstract

In today's digital era, efficiency and accuracy in managing financial reports are important needs for every company. PT X, Dumai Branch, faces challenges in the financial recording process which is still done manually, making it prone to recording errors and delays in reporting. This community service aims to implement a simple financial application designed to simplify the process of recording transactions including employee data, salary data, ship expenditure data and preparation of financial reports. There are several stages carried out in this community service, namely problem identification, planning and design, socialization and training, implementation and testing, evaluation and monitoring. The results of the implementation show that this application is able to increase work efficiency, reduce the level of errors in recording, and accelerate the process of preparing financial reports. With a computerized system, PT X, Dumai Branch can manage its finances in a more structured and professional manner.
PELAKSANAAN KEWENANGAN MAJELIS PENDIDIKAN DAERAH KABUPATEN BENER MERIAH TERHADAP PENENTUAN KEBIJAKAN DAERAH DALAM BIDANG PENDIDIKAN DI KABUPATEN BENER MERIAH Aini, Quratul; Mukhlis, Mukhlis; Yusrizal, Yusrizal
Suloh: Jurnal Fakultas Hukum Universitas Malikussaleh Vol. 13 No. 1 (2025): Suloh: Jurnal Fakultas Hukum Universitas Malikussaleh, April 2025
Publisher : Program Studi Magister Hukum Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/sjp.v13i1.16794

Abstract

 The birth of the Regional Education Council (MPD) institution was based on the Authority of the Aceh Government as regulated in Aceh Qanun Number 03 of 2006 concerning the organizational structure and work procedures of the Aceh regional education council. The Regional Education Council in Bener Meriah Regency is an independent institution and not an implementing element of the Regional Government and DPRK, it is a forum for increasing the role of education in the development of Bener Meriah Regency. This research aims to analyze the implementation of authority to determine regional policies as well as the obstacles between the Regional Education Council and the Bener Meriah Regency Government in implementing policies in education in Bener Meriah Regency.This research uses an empirical juridical method, qualitative research type, this research is descriptive, with the research location in Bener Meriah Regency, the location is the Regional Education Council. Data collection sources consist of primary data and secondary data, observation and interview data collection tools, research results are arranged systematically to obtain clarity on the problems to be researched.Based on the research results, it shows that the Bener Meriah Regional Education Council, as a government agency, often encounters problems that can more or less affect the work system within the agency, both in carrying out programs and in other matters. However, despite all the shortcomings and limitations, several programs that have been planned have received real results in accordance with the desired expectations. This achievement will also be a stimulus for other employees to improve their performance so that all the programs that have been planned can be implemented well.It would be better for the Bener Meriah government to produce the latest Qanun, especially to regulate the MPD in the Bener Meriah Regency government so that they have more authority and can work together stronger. Also, MPD should give consideration to the government, then develop a concept for guidance and control of education implementation. 
TARIF PAJAK, SELF ASSESSMENT, KEADILAN, PEMAHAMAN PERPAJAKAN, DISKRIMINASI TERHADAP PENGGELAPAN PAJAK DI KPP PRATAMA PEKANBARU TAMPAN Renaldo, Nicholas; Nicholas, Eric; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Yusrizal, Yusrizal; Veronica, Kristy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i2.5018

Abstract

This study examines the influence of tax rates, self-assessment, fairness, tax understanding, and discrimination on tax evasion at KPP Pratama Pekanbaru Tampan. The population consists of all individual taxpayers registered at KPP Pratama Pekanbaru Tampan. A sample of 100 respondents was selected using incidental sampling. Primary data were collected through questionnaires distributed via Google Forms. The independent variables in this study are Tax Rates, Self Assessment, Fairness, Tax Understanding, and Discrimination. Data were analyzed using multiple linear regression analysis with IBM SPSS Statistics software. The findings reveal that Self Assessment, Fairness, and Discrimination significantly affect tax evasion, whereas Tax Rates and Tax Understanding do not have a significant impact. Penelitian ini menganalisis pengaruh tarif pajak, self assessment, keadilan, pemahaman perpajakan, dan diskriminasi terhadap penggelapan pajak di KPP Pratama Pekanbaru Tampan. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Sampel yang diambil sebanyak 100 responden dengan metode incidental sampling. Data primer diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Variabel bebas dalam penelitian ini adalah Tarif Pajak, Self Assessment, Keadilan, Pemahaman Perpajakan, dan Diskriminasi. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa variabel Self Assessment, Keadilan, dan Diskriminasi berpengaruh signifikan terhadap penggelapan pajak, sedangkan variabel Tarif Pajak dan Pemahaman Perpajakan tidak berpengaruh signifikan.
FINANCIAL TECHNOLOGY ADOPTION AND FINANCIAL PERFORMANCE: DIGITAL LITERACY MODERATION STUDY Wati, Yenny; Bintari, Wisang Candra; Prayogo, Imam; Syahputri, Anggraini; Yusrizal, Yusrizal
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 13 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v13i1.706

Abstract

This study intends to evaluate how significant the effect of financial technology on the financial performance of commercial banking in the city of Pekanbaru, Indonesia, using digital literacy as a moderate variable. This study uses primary data from 200 respondents via a likert scale questionnaire. WarpPLS software was used for data analysis, which used partial least squares. The results of this study show that there is a substantial positive link between the use of financial technology and the financial performance of commercial banking. This favorable benefit, however, is more pronounced when digital literacy is high. Commercial banks with high levels of digital literacy can use financial technology more efficiently to improve their financial performance. These findings have substantial implications for policy development in the banking sector and promote enhanced digital literacy in society. This study is exclusive in that it investigates how financial technology affects the financial performance of commercial banks in Indonesia while considering the moderating role of digital literacy in the context of more rapid technological changes. These findings significantly contribute to the literature on developing countries, particularly Indonesia.
Mathematical Creative Thinking Ability for Students Through REACT Strategies Qadri, Lailatul; Ikhsan, M.; Yusrizal, Yusrizal
International Journal for Educational and Vocational Studies Vol. 1 No. 1 (2019): May 2019
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v1i1.1483

Abstract

The ability to think creatively is important to create students who can use mathematical mindset in their daily activities, and in various sciences. The conditions at school this time show us that students still run into problems in resolve math questions which related to mathematical creative thinking ability that finally impact on the result is low for this ability. Therefore, we need strategy for mathematics learning so it can improve  mathematical creative thinking ability for students. The strategy that can be applied are through Relating, Experiencing, Applying, Cooperating, dan Transferring (REACT). This research aims to know the improvement creative thinking mathematical ability for students through react strategy. The type of this research is experimental research with a quantitative approach. The populations in this study are students in class X SMAN 1 Banda Aceh. The sample in this study is students in class X MIA-3 as an experimental class that gets learning with REACTs strategy, and students in class X MIA-1 as a control class that has conventional learning. The instrument of this research is the questions of pretest and post-test. The quantitative analysis using a test independent sample t-test. Based on the results of data analysis it can be concluded that improvement creative thinking mathematical ability for students by teaching with REACTs strategy is better than improvement of students' creative thinking skills by teaching conventionally.
Improving the Ability of Representation and Problem Solving Through Concrete Representational Abstract (CRA) Approach in Mathematical Learning Zulfakri, Zulfakri; Ikhsan, M.; Yusrizal, Yusrizal
International Journal for Educational and Vocational Studies Vol. 1 No. 3 (2019): July 2019
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v1i3.1585

Abstract

The representation and mathematical problem-solving abilities of students are still relatively low. The low ability is due to the lack of attention of the implementers of learning to develop learning that can improve the ability of representation and mathematical problem-solving. One effort that can be done is to apply to learn through the Concrete Representational Abstract (CRA) approach. This study aims to analyze the increase in representation ability and mathematical problem solving of students and to examine the interaction between student learning and the ability of representation and mathematical problem solving of students. This research is quantitative research with an experimental method with the design of the pretest-posttest group design. The population of this study was all students of SMP Negeri 1 Banda Aceh with a sample of two classes which became the experimental and control classes. The instrument of data collection is a test of representation ability and mathematical problem-solving. Data analysis of the study was carried out with SPSS 23 assisted two-way ANOVA for windows at a significant level of 0.05. The results of the study showed that: 1) the improvement of the representation and mathematical problem-solving abilities of students who obtained learning through the CRA approach was better than improving the problem-solving abilities of students who obtained conventional learning 2) there was no interaction between the CRA approach and the student level towards improving representation and solving abilities mathematical problem
Development of Heyzine Flipbook-Based E-Module Integrated with PhET, Kahoot, and Padlet to Support Students’ Scientific Literacy Vitaya, Sisca; Halim, Abdul; Yusrizal, Yusrizal; Evendi, Evendi; Huda, Ismul
Jurnal Pendidikan Progresif Vol 15, No 2 (2025): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpp.v15i2.pp1365-1390

Abstract

Development of Heyzine Flipbook-Based E-Modul Integrated with PhET, Kahoot, and Padlet to Support Students’ Scientific Literacy. Objectives: This study aims to develop an interactive e-module based on the Heyzine Flipbook platform, integrated with PhET simulations, Kahoot quizzes, and Padlet reflections. The module is designed to support students’ scientific literacy, particularly on the topic of work and energy. The urgency of this research stems from the low scientific literacy performance of Indonesian students in the 2022 PISA assessment, which indicated that most students remain below the basic proficiency level in understanding science. Methods: This study used a Research and Development (R&D) approach with the ADDIE model, involving 32 students at SMA Negeri 1 Lhokseumawe. A one-group pretest-posttest design was applied. Data were obtained from expert validation sheets, essay-based tests, and student questionnaires. Validity and reliability were measured using Aiken’s V and inter-rater agreement. Practicality was analyzed through student feedback using quartiles. N-gain analysis was used to determine posttest improvement after using the e-module. Findings: The developed e-module was classified as highly feasible based on expert validation, with Aiken’s V scores of 0.915 for the media aspect and 0.900 for the content aspect, and inter-rater agreement values of 0.774 (media) and 0.765 (content). In terms of practicality, the e-module received very positive responses from students, with a score of 90.07%. Furthermore, the N-gain analysis yielded a score of 0.753, which falls into the high category, indicating that the e-module contributed to improving students’ scientific literacy. Conclusion: These results indicate that the developed Heyzine Flipbook-based e-module is feasible, practical, and has the potential to support the enhancement of students’ scientific literacy in 21st-century physics education. Keywords: heyzine flipbook, e-module, science literacy, PhET simulation, kahoot, padlet.
ANALISIS SOSIALISASI DAN DAMPAK PENERAPAN SERTIFIKAT ELEKTRONIK PADA MASYARAKAT Yusrizal, Yusrizal; Mary, Dina
Jurnal Warta Dharmawangsa Vol 19, No 3 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i3.7165

Abstract

Co-Authors A Halim A Rahman A. Halim A.A. Ketut Agung Cahyawan W Abdul Basith Abdul Basyid Abdul Gani ABDUL GANI Abdul Hamid Abrar, Aidil Achmad Tavip Junaedi Ade Imammuqhair Syah Ade Riana Adhi Paska, Adhi Adi Rahwanto Adi, Roni Putra Adlim Adlim ADRIANI ADRIANI Ady Inrawan Ahmad Fauzi Aidila Syafitri Aini, Eva Aini, Quratul Ainun, Rofiqoh Aji Setiyadi Akmal Akmal Alfi Hendri Ali Mustadi Alpiandi, Mohamad Kiki Alwi, Fachri Amalia, Annisa Nur Amanda, Micky Amda Resdiar Amin Hou Amirul Mukminin Amirulmukminin Amirulmukminin Amri Amin Amries Rusli Tanjung Amrizal Amrizal Ana Nurmalia Ana Nurmalia Andi Ulfa Tenri Pada Andri Soemitra Anggia Sekar Putri Anggraeni, Novicka Putri Anhar Anhar Anie Insulistyowati, Anie Anton Anton Antoni, Wiko Anwar Anwar Anwar, Ihsan Aprialinita, Dhea Aprila, Bord Nandre Aprilia, Dita Aqwa Naser Daulay Ardiansyah, Ivan Nur Ardilla, Irna Arfida, Herni Aripin Ariska, Nana Armando Nasution Arnita Arnita Asrina, Suci Atika Atika Aula Maulidah Ayu Rahmi Ayu Rahmi Azhawa, Vina AZMI, AZMI Azwir Anhar Azzahra, Ayya Baehaqi Bahrun Bahrun Baitullah, Baitullah Bakhtiar, Bakhtiar. Balkhaya, Balkhaya Bambang Trisno Basuki Rachmad Batubara, Khairul Faiz Batubara, Maryam Bayu Satria Wiratama Bi Rahmani, Nur Ahmadi Br Hsb, Siti Aisyah Br.Sitepu, Ema Sinlis Junita Budi Bahreisy Burhanuddin Burhanuddin Bustanuddin Lubis Cahyadi, Rahmad Chair, Marsari Chairani, Mira Chandra, Jennifer Choerudin, Hery Cut Morina Zubainur Cut Nadia Sofia Cut Nuraini Cut Nurmaliah Cut Nurmaliah Cut Putri Hayati Cut Zahri Harun Dahliana, Dian Dany, Rahmad Darmasari, Ria Dazrullisa, Dazrullisa Debi Eka Putri Dedi Thomas, Dedi Thomas Desnelita, Yenny Desyanti Desyanti Dewi Ratnasari Dewi, Annisa Keumala Dewi, Priyantini Dezi Handayani Dharma, Budi Dhea Savitri Dhian Rosalina, Dhian Diana Putri, Selvi Dinda Cinta Arisandi Dini, Dini Djahmur, Fitria Dony Efriza Dwi Hilda Putri Dwi Septi Haryani E, Wildan Zacky Eddy, Pujiono Elidar Sari Elisa Elisa Elisa, Elisa Hafrida, MKes Erick Nugraha Estu, Ahmad Zulkarnaen evendi, evendi Evi Fussalam, Yahfenel Evita Sandra Fadhila Putri Kaban Fadly Rizaldy Fadrul, Fadrul Fahlevi, Anisa Fahmida Manin Fahmida, Fahmida Fahra, Fahra Faisal Faisal Faiz, Agil Fatiha, Fathma Dwi Fatmawati Fatmawati Fatmawati, Fatmawati Fauzi Ahmad Muda Fazilah, Nur Febrian, Mohammad Febrina, Wetri Febriyanto, Fredi Feliatra Ferdy Saputra Feza Ananda, Dannisa Firdaus Firdaus Fitra Fitra, Fitra Fitri Yani Fitri, Alaida Fitri, C L Fitri, Chairiah Lismaya Fitri, Elya Fitriadi, Nuzuli Friska, Yuni Ginola Tri Shindy Goenaryo, Goenaryo Gustientiedina Hadi Iskandar HAFIS, AL Hafizul Furqan Hafnati Rahmatan Hafnati Rahmatan Halim, Hendra Halima Tusadiyah, Halima Hamelya, Titik Hamzah, Muhammad Luthfi Handani, Mitra Handri, Handri Harahap, Astri Sri Rezeki Harahap, Dinda Tazkiyah Harahap, M. Yusuf Harahap, Muhammad Ikhsan Harahap, Nonita Fitriani Harahap, Putri Liana Harahap, Yeni Marlina Hari Setiawan Hariati, Emy HARIS MUNANDAR Hariyadi Hariyadi Harroni, Jum Harry Patuan Panjaitan Harum, Cut Luthfia Harwika, Harwika Hasibuan, Faisal Umardani Hasibuan, Faizah Hasibuan, Maisyah Khairani Hasibuan, Rahmadani Hasibuan, Vera Yunita Helmina Helmina Hendriawan, Aswin Heni Pujiastuti Hermanto, Tri Herri Darsan Hidayat Hidayat Hikma Yani Hilman Latief Holyness Nurdin Singadimedja Husen, Eddy Sugriwa Hutahuruk, Marice Br Hutajulu, Jerry Hutauruk, Ace King Ibnu Khaldun Ibnu Khaldun Ichsan Ichsan Ida Jernita Zendrato Idialita, Idialita Idnillah, Mochamad Ilham Maulana Ilynn, Ilynn Indradewa, Rhian Indrawan, Surya Iqbal Iqbal Irdawati Irdawati Irna Ardilla Irwan Irwan Irwansyah Irwansyah Iskandar Muda Islah Rizky Parinduri Ismul Huda Iwandi, Iwandi Izwar, Izwar Izzah Al-Fikry Jamaluddin Jamaluddin Jayawarsa, A.A. Ketut Jefri Marzal Jekki Irawan Jofrishal Jofrishal Johari Johari Juanda, Arisman Juliana Nasution Julianti Julianti, Julianti Junaidi Junaidi Junianti, Raudhatul Junike Junike Karina Purwanti Kasli, Elisa Kasmadi Kasmadi Kesuma, Indrawati Mara Khairuddin Khairuddin Khairul Anwar Kristanti, Dian Kurniawan, Ildi Kusmedy, Bongbongan Kusumo Efyjanto, Tonny lala, Meilissa Alfera Laylan Syafina Lestari, Windi Lifo, Leni Lilia Halim, Lilia Linda Advinda Lindawati Lindawati Lubis, Fatimah Aini Lubis, Riska Amalia Luthfia Hanum* M Yusuf Ramadhan M. Hasan M. Ikhsan M. Ikhsan M. Ridwan M. Shabri Abd. Majid M. Syukri Mahyudin Mahyudin Mahyudin Mahyudin Maira, Hayatun Mairizal Mairizal Maman Hermawan Mardiah, Ratu Sari Marhamah Hasibuan, Ainul Maria Tuntun Marlina Marlina Marpaung, Suci Ramanda Marsudi Marsudi Marwan Marwan Mary, Dina Maryati Maryati Masthura, Nadia Maulida, Tasya Maulidin, Aula Maulita, Mira Mazwan, Rasmuna Meutia Dewi, Meutia Mikaresti, Pamela Mimelientesa Irman Miranda, Ayu Muallim, Rahmat Mudinillah, Adam Muhammad Afrillah MUHAMMAD AGUS SUPRAYUDI Muhammad Arif Muhammad Deedat Ayasy Muhammad Fadhil Muhammad Faisal Muhammad Hasan Muhammad Hatta Muhammad Iqbal Muhammad Lathief Ilhamy Nasution Muhammad Nasir Muhammad Nizarullah Muhammad Nur Muhammad Subianto muhammad Syahbudi, muhammad Muhammad Syukri Muhammad Syukri Muhammad Yasir Muhammad Yusuf Harahap Muhammad Zilal Hamzah Muhtadin Muhtadin mukhibin, akhmad Mukhlis Mukhlis Multhaza, Multhaza Munawar Munawar Munawarah, Syarifah Hasanaton Murniati A. R. Mursal Mursal Mustanir Mustanir Mustaqim, Iqbal Mutthaqin, M. Satrya Nabilah, Putri Nadia Nadia Nadia Naldi, Dafri Nanang Willy Prayogo Nanda Dewi Anggraeni Nasir Usman Nasir, M. Fadhil Nasution, Arfiany Sepyanty Putri Nasution, Juliana Nasution, Wardah Natris Idriyani Nazmi, Fabelya Putri Nelly Shahromi Yanti Nena Puspita Sari Nicholas Renaldo Nicholas, Eric Nissha, Dwi Khayrun Niswanto Niswanto, Niswanto Novi Maulidar Novi Surianti Novitriansyah, Bob Nurfatihah Z, Zahara Nurhalimah Sitorus Nuri Aslami Nurjannah Nurjannah Nurlaela, Eli NURLIA GINTING Nurliyana, Nurliyana Nurma Sari Nurma Sari, Nurma Nurmalia, Ana Nurul Jannah Nurwani Nurwani, Nurwani Nuryasin Abdillah Octafilia, Yusnita Okalesa, Okalesa P. Nababan, Sakti Pamela Mikaresti Pratama, Yayan Yogi Prayetno, Muhammad Pringgo Prayogi, Bayu Prayogo, Imam Prihastomo, Arih Dwi Pudji Rahayu Pujiono Pujiono Purwati, Astri Ayu Putra, Fibi Eko Putra, Iwandikasyah Putra, Mhd. Hanif Putri, Elva Sesioria Putri, Novita Yulia Qadri, Lailatul Rahman, Sarli Rahmati Rahmati Rahmawati Rahmawati Rahmawati, Maharani Rahmi Maulidati Rahmi Syahriza, Rahmi Rahmi, Hanifatul Rahwana, Neneng Rais Hidayat Raja Hardiansyah Ramadhan, Muhammad Adam Ramadi Ramadi, Ramadi Rambe, Rizki Suhanry Ramziati, Ramziati Rara Christya Marshanda Ratna Yuliani Ratu Fazlia Inda Rahmayani Rauziani Rauziani Rega Andira Pratama Regita, Vivian Rejeki, Rejeki Reni Ria Armayani Hasibuan Resi Silvia Reza, M Fachru Rhini Fatmasari Ridho Kurniawan Ridmailis, Ridmailis Ridwan, Ridwan Riefdah Ekasari Hasibuan Risma Dani A. Risnawati Risnawati Risnawati Risnawati Riyandi, Albert Riyani, Desi Rizki Handayani, Rizki Rizki, Meisy Adha Rizki, Syukri Rizwan, Rizwan Romi Asmara Rosnani Nasution RR. Ella Evrita Hestiandari Ruhmi, Zuhra Rusilawati, Ermina Safitri, Nora Saidah Hayati Situmeang Saiful Saiful Salihi, Salihi Saliman Saliman Salman Jumaili Salman Salman Salmawati Salmawati, Salmawati Sambodo, Bambang Saminan Saminan Santoso, Pamuji Hari Santoso, Supriono Saputra, Aman Sari Mardiah, Ratu Sartiyah Sartiyah Sasra, Said Fachrizal Sastro, Marlia Selvi Fauzar Sentosa, Dewi Suryani Setyawan, Onny Sijabat, Rizky Simamora, Mei Yanti Simamora, Sri Ulfa Siregar , Erpiana Siregar, Aspan syofyan Siregar, Helly Aroza Siregar, Khidir Siregar, Rahman Jalaludin Siti Aminah Siti Kholijah, Siti Siti Maisarah siti wulandari Sitompul, Silvia Sari Soeboer, Deni Achmad Soewarno S Sri Fitria Retnawaty Sri Winarni Suarlin, John Sudarno Sudarno Sudrajat, Danu Sugeng Santoso Sugiarto, Abdi Sugriwa Husen, Eddy Suhardjo Suhardjo Suhardjo Suharti Suharti, Ratna Suharto Suharto Suharyanto Suriani Suriani Suriyanti, Linda Hetri Suryani, Febdwi Suryanto Suryanto Susanti, Widya Susanto, Ferri Susanty, Widya Susi Herawati Susilaningsih, Tutik Inayah Susilawati, Susilawati Suyono Suyono Syahputri, Anggraini Syahrul R, Syahrul Syamsuddin Arif Syamsul Rizal Syarifah Rita Zahara Syuhada, Intan Jelita Syuhraa, Syifa Tambunan, Johannes Tambunan, Khairina Tanjung, Rosydha Teddy Haryadi Teguh Adimarta, Teguh Teuku Athaillah Th. A. Y. I, Yusnita Octafilia Tiku, Mathius Titi Sumanti Tobing, Iqbal Fahri Ummi Kalsum Usman, Musliadi Bin Usman, N Vanesa, Vanesa Veronica, Kristy Vitaya, Sisca Wahid, Hijrul Wahyu Joni Kurniawan, Wahyu Joni Wahyu Syarvina Wahyudi, Rudi Wahyundari, Sri Putri Wahyuni, Agus Walyadin, Farly WANHAR, FIRA ASTIKA Wati, Nurul Wati, Yenny Weni Yulastri Wicoksono, Deni Fajar Widya, Sri Wijaya, Ardi Wijaya, Boyke Wira Hadianto Wirda, Adinda Wiroto, Noto Wisang Candra Bintari Wizaldi, Ivanda Wulan Muazizah Wulandari, Auliya Yahya, Mhd. Yanita Mutiaraning Viastika Yasin, Nurhayati Yelia, Yelia YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yulia Yulia Yunus Abidin Yuritanto, Yuritanto zamdani, zamdani Zarlaida Fitri Zul Akli Zulfa Khairina Batubara Zulfa Zulfa Zulkarnaen Jalil