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ISLAMIC BANKING PERFORMANCE BASED ON BANK HEALTH BEFORE AND DURING THE COVID-19 Lestari, Suryani Sri; Hasanah, Siti; Widodo, Saniman; Widowati, Mustika; Katrinasari, Mella
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.12801

Abstract

The research entitled "Sharia Banking Performance Based on Bank Health Before and During the Covid-19 Pandemic" was based on the Covid-19 pandemic that hit Indonesia, which had an impact on bank health but also hampered Indonesia's economic growth. One of the sectors that the government has focused on in dealing with economic problems is banking, which is predicted to be affected by the pandemic. The purpose of this study is to analyze the impact of the Covid-19 pandemic on the performance of Islamic banking using the health ratio variables of Islamic banks, namely: Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA), Operational Income Operational Costs (BOPO), and Capital Adequacy Ratio (CAR). This study uses secondary data, namely quarterly financial reports for the two years before (2018-2019) and the two years during the Covid-19 pandemic (2020-2021). The sample used in this study is Islamic Commercial Banks that fall into the BUKU 2 category (Business Commercial Banks), namely Banks with Core Capital of at least IDR 1,000,000,000,000.00 (one trillion rupiah) to less than IDR 5,000,000. 000,000.00 (five trillion rupiah), including Bank Muamalat Indonesia, BCA Syariah Bank, Bank Panin Dubai Syariah, Bank Mega Syariah, and Bank Aceh Syariah. Data testing method using descriptive statistics, normality test, and hypothesis testing. For the normality test use the Shapiro-Wilk test due to the small number of samples. Hypothesis testing used the Paired Sample T-Test for normally distributed data and the Wilcoxon Signed Rank Test for abnormally distributed data through the SPSS 25 program with a significance level of
Enhancing the Jurisdiction of the Regional Notary Supervisory Council of West Nusa Tenggara Province in the Advancement and Oversight of Notaries Putra, Guntur Ilman; Hasanah, Siti; Jiwantara, Firzhal Arzhi; Septyanun, Nurjannah
JILPR Journal Indonesia Law and Policy Review Vol. 5 No. 2 (2024): Journal Indonesia Law and Policy Review (JILPR), February 2024
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v5i2.210

Abstract

The position and authority of a Notary is crucial in ensuring legal clarity for individuals while undertaking legal activities. The behavior and actions of a Notary are very susceptible to abuse of their professional position, which can have negative consequences for society. In order to mitigate community losses, the establishment of a regulatory entity to oversee notaries is important. The research use the normative law research method to identify a legal rule, legal principles, and legal doctrines that can address the current legal difficulties. According to the findings of the research on the Enhancement of Authority of the Notary Regional Supervisory Council in the Development and Oversight of Notaries, the Notary Supervisory Board is empowered to conduct administrative oversight, and sanctions serve as legal repercussions for the decisions made by the Supervisory Board against a Notary who breaches the regulations pertaining to the execution of their duties in the position of a Notary, as stipulated in Legislation regarding the role and responsibilities of a Notary.
An Ideal Concept of Ad Hoc General Election Supervisors to Handle The Code of Ethics Idhar, Idhar; Hasanah, Siti; Jiwantara, Firzhal Arzhi
JILPR Journal Indonesia Law and Policy Review Vol. 5 No. 2 (2024): Journal Indonesia Law and Policy Review (JILPR), February 2024
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v5i2.211

Abstract

It is crucial to establish a code of ethics for ad hoc General Election observers in order to guarantee the integrity, fairness, and transparency of the democratic process. The objective of this research is to identify and examine the optimal approach for addressing infractions of the Code of Ethics for Ad Hoc General Voter Supervisors. The research employed normative legal research methodology, specifically utilizing a statutory and conceptual approach. An effective approach to addressing violations of the code of ethics for ad hoc general voter supervisors is to withdraw the authority of The General Election Supervisory Agency in handling such violations. This is in accordance with Article 10 of DKPP Regulation Number 3 of 2017, which has been recently amended through Election Organizer Ethics Council (DKPP) Regulation Number 1 of 2021. The amendment establishes a Regional Audit Team at the Regency/City level to conduct inspections and address code of ethics violations committed by ad hoc general voter supervisors.
Parametric Stochastic Frontier Approach To Measure Efficiency Pre-And-Post-Merger Bank Syariah Indonesia Sari, Mella Katrina; Widodo, Saniman; Lestari, Suryani Sri; Widowati, Mustika; Hasanah, Siti
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 13 No 1 (2024): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v13i1.1840

Abstract

This research analyses the efficiency of pre-and-post-merger Bank Syariah Indonesia (BSI). This research used a descriptive quantitative analysis method. The population in this research is Islamic banks, which were merged into BSI. The sampling technique was carried out using saturated samples, resulting in the merged of three Islamic Banks, namely Bank Syariah Mandiri (BSM), Bank Negara Indonesia Syariah (BNIS), Bank Rakyat Indonesia Syariah (BRIS), to become BSI. The data used is secondary data in the form of quarterly financial reports for 2019-2022. The research focused on input variables such as total fixed assets, third-party funds, operating costs, and financing. The data analysis techniques used to measure the efficiency of Islamic banks are the Econometric Model (Single Equation Model), Stochastic Frontier Analysis (SFA), and Independent Sample t-test. The result showed that pre-merger, the total fixed asset, total third-party funds, and operating cost as the input variables of the three Islamic Banks were optimal for generating financing. Therefore, the total assets, total third-party funds, and operating costs produced a more optimal impact on the distribution of total financing. It is shown that BSI, both pre-and-post-merger, has generally been efficient in its operational activities. The results of this research complement the theory related to the efficiency level of Islamic banks in terms of the amount of financing as measured by fixed assets, total third-party funds, and operational costs. Practically, the results of this research can be a reference for banks, especially Islamic banks, that will carry out mergers to measure their efficiency level.
Pengaruh Panjang Tes dan Ukuran Contoh pada Pendugaan Parameter Model IRT Hasanah, Siti; Pomalingo, Dewi Zulyani; Kurnia, Anang; Dwinata, Alona
SAP (Susunan Artikel Pendidikan) Vol 8, No 3 (2024)
Publisher : Universitas Indraprasta PGRI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sap.v8i3.19663

Abstract

IRT (Item Response Theory) can explain the relationship between a person's response to an item and a latent variable (ability). The number of items or exercise questions given by an elementary to high school teacher is usually not very large. The same goes for the number of students, who are usually divided into different classes, ranging from 30 to 35 students per class. This study was conducted in June 2023 and aims to determine the influence of sample size and test length on the estimation of parameters in the item response theory (IRT) 1 PL model with small-sized data. The parameters analyzed through the IRT 1 PL model include item parameters, namely difficulty, and ability parameters. The data were obtained from generation of simulation results. Data generation simulations with several scenarios were used to construct the IRT 1 PL model, based on test lengths (10, 15, 20) and sample sizes (32, 64). The research results are indicated by the closeness of the estimated parameter ? (ability) to the true parameter, which increases as the test length increases. When the test length is considered constant, the closeness of the estimated difficulty parameter increases with an increase in the sample size in small-scale scenarios.
Pengaruh Penerapan Standar Akuntansi Pemerintah, Sistem Informasi Akuntansi, Sistem Pengendalian Intern, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan OPD di Kabupaten Labuhanbatu Hasanah, Siti; Siregar, Tapi Rumondang
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol. 9 No. 1 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i1.25706

Abstract

Abstrak Penelitian ini bertujuan menguji pengaruh standar akuntansi pemerintah, sistem informasi akuntansi, sistem pengendalian intern dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan OPD di kabupaten Labuhanbatu. Variabel dependen dalam penelitian ini adalah kualitas laporan keuangan. Sedangkan variabel independennya adalah standar akuntansi pemerintah, sistem informasi akuntansi, sistem pengendalian intern dan kompetensi sumber daya manusia. Responden dalam penelitian ini adalah pejabat pengelola keuangan/kasubbag, bendahara dan staf pembantu penyusun laporan keuangan di seluruh OPD Labuhanbatu. Jumlah sampel dalam penelitian ini adalah 60 responden. Penelitian ini menggunakan sumber data primer dengan menyebarkan kuesioner di seluruh OPD Labuhanbatu. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda yang digunakan untuk menguji hipotesis dalam penelitian ini.Hasil penelitian ini memberikan bukti bahwa standar akuntansi pemerintah dan sistem informasi akuntansi memiliki pengaruh terhadap kualitas laporan keuangan. Sedangkan variabel sistem pengendalian intern dan kompetensi sumber daya manusia tidak memiliki pengaruh terhadap kualitas laporan keuangan. Jadi variabel yang berpengaruh dalam penelitian ini adalah standar akuntansi pemerintah dan sistem informasi akuntansi. Kata Kunci :Standar akuntansi pemerintah, sistem informasi akuntansi, sistem pengendalian intern, kompetensi sumber daya manusia,kualitas laporan keuangan
Tanggung Jawab Pelaku Usaha Berbadan Hukum Atas Kerugian Konsumen yang Ditinjau dari Undang-Undang Nomor 8 Tahun 1999 Tentang Perlindungan Konsumen Sahrul, Sahrul; Hasanah, Siti; Jiwantara, Firzhal Arzhi
Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik Vol 12 No 3 (2023)
Publisher : Fakultas Hukum Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v12i3.2690

Abstract

Produsen sebagai pelaku usaha mempunyai tugas dan kewajiban untuk ikut serta menciptakan dan menjaga iklim usaha yang sehat yang menunjang bagi pembangunan perekonomian nasional secara keseluruhan. Karena itu, kepada produsen dibebankan tanggung jawab atas pelaksanaan tugas dan kewajiban itu, yaitu melalui penerapan norma-norma hukum, kepatutan, dan menjunjung tinggi kebiasaan yang berlaku di kalangan dunia usaha. Permasalahan mengenai perlindungan konsumen pada perkembangannya belum dapat teratasi namun justru permasalahan tersebut semakin meningkat. Hal ini dapat disebabkan oleh berbagai faktor yaitu faktor eksternal dan faktor internal. Dalam Penelitian ini menggunakan metode penelitian hukum normatif adalah suatu proses untuk menemukan suatu aturan hukum, prinsip-prinsip hukum maupun doktrin-doktrin hukum guna menjawab isu hukum yang dihadapi. Berdasarkan hasil penelitian Pertanggungjawaban pelaku usaha yang tidak berbadan hukum terkait kerugian konsumen yang ditimbulkan adalah pelaku usaha yang tidak berbadan hukum harus bertanggung jawab sesuai dengan UUPK Pasal 19 ayat (1) dan Penyelesaian masalah pertanggungjawaban antara pelaku usaha yang tidak berbadan hukum dengan cara musyawarah agar mencapai suatu mufakat yang disepakati oleh pelaku usaha yang tidak berbadan hukum dan juga konsumen dan dapat juga dibantu oleh pihak ketiga.
The Influence of Self-Control on the Learning Discipline of Students of SMKN 1 Katingan Kuala Katingan Hasanah, Siti; Fahmi, Fahmi; Hidayati, Sri
Al-Mudarris Vol 6 No 1 (2023): Al-Mudarris
Publisher : Jurusan Tarbiyah,IAIN PALANGKARAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/mdr.v6i1.5132

Abstract

Learning discipline makes students regular in learning to produce good achievements, to produce good achievements cannot be separated from the quality of self-control. This study aims, 1) to determine the self-control of students at SMKN 1 Katingan Kuala Kabupaten Katingan, 2) to determine the PAI learning discipline of students at SMKN 1 Katingan Kuala, Kabupaten Katingan, 3) to determine the effect of self-control. The research method used in this research is quantitative. The population of this study was all students of SMKN 1 Katingan Kuala, Katingan Regency, totaling 90 people. The results of this study indicate, 1) the self-control of students at SMKN 1 Katingan Kuala Kabupaten Katingan in the high category with an average value of 121.86 in the interval 103-126, 2) PAI learning discipline of students at SMKN 1 Katingan Kuala Kabupaten Katingan in the high category. with an average value of 121.74 in the interval 103-126, 3) there is a positive and significant influence on self-control in the discipline of learning PAI students of SMKN 1 Katingan Kuala Kabupaten Katingan. This matter can seen from the calculation results obtained by rcount of 0.764 > rtable of 0.207 and the value of sig. 0.000<0.05.
Implementation of the Scaffolding Method in Improving the Learning Outcomes of Islamic Religious Education on the Material of Signs of Baligh at SD Negeri 091609 Sinaksak Harahap, Diana Fajar Anggraini; Apriani, Nurhapni; Saidah; Ritonga, Muhammad Ali Sukri; Marlina, Latifah; Hasanah, Siti
ETNOPEDAGOGI: Jurnal Pendidikan dan Kebudayaan Vol. 2 No. 1 (2025): JANUARY 2025
Publisher : MANDAILING GLOBAL EDUKASIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62945/etnopedagogi.v2i1.580

Abstract

Learning about the signs of puberty plays an important role in equipping students with an understanding of the physical and psychological changes that occur during puberty. However, there are still obstacles in students' understanding due to the lack of the right approach in delivering the material. This study aims to apply the scaffolding method to improve students' learning outcomes in understanding the signs of puberty. The scaffolding method is applied through several stages, namely modeling (giving examples), bridging (bridging initial knowledge), contextualizing (connecting with everyday life), questioning (guiding with questions), scaffolding feedback (providing gradual feedback), independent practice (independent practice), and reflection & review (reflection and reinforcement). The application of this method allows students to gain a deeper understanding gradually, with assistance provided as needed until they can learn independently. The results of the study showed that the scaffolding approach was able to increase student involvement in the learning process, clarify the concepts taught, and significantly improve their learning outcomes. Thus, the scaffolding method can be an effective strategy in teaching the material on the signs of puberty and can be adapted in learning other materials.
Implementation of Problem-Based Learning Method in Improving Learning Outcomes of Goodness Teaching Material in Islam and Non-Islam at SD Negeri 091257 Gunung Hataran Ritonga, Muhammad Ali Sukri; Harahap, Diana Fajar; Saidah; Apriani, Nurhapni; Marlina, Latifah; Hasanah, Siti
ETNOPEDAGOGI: Jurnal Pendidikan dan Kebudayaan Vol. 1 No. 1 (2024): JANUARY 2024
Publisher : MANDAILING GLOBAL EDUKASIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62945/etnopedagogi.v1i1.593

Abstract

This study aims to analyze the effectiveness of the application of the Problem-Based Learning (PBL) method in improving learning outcomes on the material of Goodness Teachings in Islam and Non-Islam at SDN 091257 Gunung Hataran, Siantar District, Simalungun Regency. The PBL method was chosen because it emphasizes solving real problems, so that it can improve conceptual understanding and active involvement of students in the learning process. This study uses a quantitative approach with a pretest-posttest design to measure the improvement of student learning outcomes. Data were collected through learning outcome tests, observations, and interviews with teachers and students to obtain a more comprehensive picture. The results showed that the application of the PBL method significantly improved students' understanding of the material being taught. In addition, this method also contributed to improving critical thinking skills, problem solving, and students' ability to connect the concept of goodness teachings with everyday life. Teachers also felt the benefits of this method because it was able to increase student interaction and participation during the learning process. Thus, the Problem-Based Learning method is recommended as an effective learning strategy in improving student learning outcomes, especially in religious and moral education learning.
Co-Authors Abdul Wahab Abdullah, Ikhlas Abdurakhman, Omon Abdurakhman, Omon Adawiyah, Saidatul Afriani, Nur Aida, Siti Noor Anak Agung Istri Sri Wiadnyani Andriego , Johan Anggina, Viona Novi Apriani, Nurhapni Arif Rohman Hakim Arumsari, Vita Aryani, Roza Arzhi Jiwantara, Firza Arzyana Sunkar Athirah, Zahra Baehaqi Cahya Dewi , Desti Daniati, Sy. Effi Daska Azis Dian Priharja Putri Dwihari, Desmarita Dwinata, Alona Edi Purwanto Efriyeldi, Efriyeldi Enjang Ali Nurdin Eva Rachmawati Fachry Abda El Rahman Fahmi Fahmi Faqri, Rui Farah, Rinah Farizka Susandra Fauziah, Chusnul Firdaus, Muhammad Arwi Firzhal Arzhi Jiwantara Fitriyani, Eka Rika H. Ahmad Hanafi, SKM, M.Kes Habiby, Zamroni Hamsi Mansur Harahap, Diana Fajar Harahap, Diana Fajar Anggraini Hartono, Pierdijono Hasyim, Hafid Herbert Siregar Ibrahim Ali Ibrahim Ibrahim Ida Nurhayati Idhar, Idhar Idris, Haziq Inka Nusamuda Pratama Intan, Selpia Inten Risna Islahudin Iswahyu Pranawukir Jarwoto, Jarwoto Jepisah, Doni Jiwantar, Firzhal Arzhi JUBAEDAH JUBAEDAH, JUBAEDAH Junayah, Yayah Katrinasari, Mella Khoirunisa, Assyfa Tuzzahra Kholili, Ulil Kraugusteeliana Kraugusteeliana Kubtiyah Ritonga, Mariyatul Kurnia, Anang Kurniawan, Cahyadi Kurniawati, Ade LATIFAH Lestari, Suryani Sri Linawati Linawati LUKMAN, LUKMAN Maemaunah, Maemaunah Mahfudoh, Siti Mahmudah Maimun, Nur Mardhotillah, Mai'syah Mardiyah Hayati Mardiyanti, Yanti Maria Ulfah Marlina, Latifah Mas Nur Mukmin Maulana, Irsyad Mayrany, Sri Eva Mella Katrinasari Meti Ekayani Milad, Mohammad Khusnu Mu'in, Fathul MUHAMMAD ALI Muhammad Ichsan Mukhlishin, Mukhlishin Mustika Widowati Mustika Widowati, Mustika Muttaqien, Zedi Nanang Supriadi Nandang Alamsah Deliarnoor Nasution, Fadli Ripai Neneng Yani Yuningsih Norliani Norsari, Devi Novianti Novianti Nugraha, Muhammad Ardi Nur Aisyah Suparni Nur Maziyah Ulya, Nur Maziyah Nurdianti, Dewi Nurhaeni Nurhaeni Nurhayati Al Ismiarif Nurhayati Nurhayati Nurhayati, Elis Nurjannah S Nurmalahayati, Yasinta Nurul Huda Nusmiyati, Nusmiyati Oktarina, Devi Pahrul, Yolanda Pomalingo, Dewi Zulyani Puspandari, Maristha Rio Putra, Guntur Ilman Putri, Alifia Tiara Putri, Dinda Maharani Rahmah, Farisa Rahmat, Al Fauzi Rahmi Wahyuni, Rahmi Ridwan, Ridwan Ritonga, Muhammad Ali Sukri Rizani, Loqman Rizka Rizka, Rizka Rizki Wahyu Yunian Putra Rokhmania Nurmaeni Romadhon, Hindun Mutiara Rossi Maunofa Widayat Rowanda, Okta Destra Saddam Saddam Safitri, Zainal Safri, Zainal Sahrul, Sahrul Saidah Samhudi, Moh. Saniman Widodo Saputra, Rengki Sari , Muthia Sari, Erlina Sari, Muthia Sari, Tri Purnama Sarip Sarip Sa’adiyah, Halimah Shofiana, Aulia Nanda Shofwani, Siti Aniqoh Sidiq Syamsul Hidayat, Sidiq Syamsul Siregar, Tapi Rumondang Siregar, Tuti Sriwahyuni Siti Aminatun Jazila Siti Nuraeni, Siti Solihin, Dadin Sopa, Juana Soraya, Fitri Sri Hardiningsih Sri Hidayati Sri Yanti Suhaeti, Eti Suhailin Sujaah, Aah Supriyadi, Adi Suryani Sri Lestari Susi Herawati Syafril Syafril Syafrina, Riska Nur Syafruddin Syafruddin Syahril Chaniago, Syahril Syamnur, Rizka Amelia Thamrin Kamaruddin, Thamrin Titik Wahyuningsih Tri Handayani Warnadhani, Etmin Wen Via Trisna Widiyawati, Erli Widodo, Saniman YANTO SANTOSA Yona, Fitria Mai Yuliawati, Lia Yundari, Yundari Yuni, Veronika Yusanti, Yuniar