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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JAM : Jurnal Aplikasi Manajemen Jurnal Manajemen Indonesia Jurnal EMT KITA Kelola: Journal of Islamic Education Management Edukasi Islami: Jurnal Pendidikan Islam SEIKO : Journal of Management & Business E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Mantik Jurnal Akuntansi dan Keuangan JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Scientia International Journal of Business, Economics, and Social Development International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Info Sains : Informatika dan Sains Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-MIND (Jurnal Manajemen Indonesia) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) J-ESA (Jurnal Ekonomi Syariah) Jurnal Ekonomi, Bisnis dan Manajemen Journal of Social And Economics Research Journal of Management Analytical and Solution International Journal of Advanced Multidisciplinary International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Publikasi Ilmu Manajemen International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Riset Akuntansi Business and Investment Review International Journal of Economics, Management and Accounting Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Islamic Economics and Finance Santri : Jurnal Ekonomi dan Keuangan Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Advances In Social Humanities Research Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Nusantara Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Intelek Insan Cendikia Journal Of Management Analytical and Solution (JoMAS) International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Jurnal Solusi Masyarakat Dikara Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Manajemen Bisnis Digital Terkini Ecobankers : Journal of Economy and Banking Journal of Multidisciplinary Academic Business Studies Journal of Multidisciplinary Academic and Practice Studies International Journal of Economics and Management Research Scientific Journal for Nation Building Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Jurnal Kendali Akuntansi Journal of Economics, Management, Development, and Education Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Akuntansi Malikussaleh
Muammar Khaddafi
Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Analisis Penganggaran Tenaga Kerja Langsung Sebagai Alat Pengendalian Biaya: Pendekatan Kualitatif Safriana Safriana; Pipi Aulia; Hida Rulika Sinaga; Mariani Veronika Simbolon; Rabiatul Addawiyah; Muammar Khaddafi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penganggaran tenaga kerja langsung memegang peranan penting dalam mendukung pengendalian biaya produksi, terutama pada perusahaan yang mengandalkan aktivitas operasional berbasis tenaga kerja. Perencanaan anggaran yang kurang tepat dapat berdampak pada meningkatnya biaya dan menurunnya efisiensi kerja. Penelitian ini bertujuan untuk mengkaji bagaimana penganggaran tenaga kerja langsung dimanfaatkan sebagai sarana pengendalian biaya melalui pendekatan kualitatif. Penelitian ini menggunakan metode studi kasus dengan pendekatan deskriptif kualitatif. Pengumpulan data dilakukan melalui literasi dan menelaah dokumen anggaran tenaga kerja langsung. Data yang diperoleh kemudian dianalisis menggunakan tahapan reduksi data, pengorganisasian data, dan penarikan kesimpulan guna memperoleh pemahaman yang mendalam mengenai praktik penganggaran yang diterapkan. Hasil penelitian menunjukkan bahwa penganggaran tenaga kerja langsung berfungsi sebagai pedoman dalam menentukan kebutuhan tenaga kerja, mengendalikan biaya produksi, serta menilai kinerja manajerial. Selain itu, anggaran tersebut turut berperan dalam meningkatkan koordinasi antarbagian dalam organisasi. Meskipun demikian, efektivitas penganggaran masih menghadapi beberapa hambatan, seperti ketidaktepatan estimasi biaya, perubahan kondisi produksi yang dinamis, serta kurang optimalnya komunikasi antarunit kerja. Kondisi tersebut menyebabkan terjadinya selisih antara anggaran dan realisasi biaya tenaga kerja langsung. Penelitian ini diharapkan dapat memberikan kontribusi akademis dalam pengembangan kajian akuntansi manajemen, khususnya terkait penganggaran biaya tenaga kerja langsung, serta menjadi bahan pertimbangan praktis bagi pihak manajemen dalam menyusun anggaran yang lebih akurat, fleksibel, dan partisipatif guna mendukung pengendalian biaya yang lebih efektif.
Penganggaran Modal Perusahaan Multinasional Corporation Mustagfirah Mustagfirah; Gusti Adek Wiki Wijaya Zega; Intan Junisya; Jubaidah Jubaidah; Muammar Khaddafi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Penganggaran modal merupakan proses penting dalam pengambilan keputusan investasi jangka panjang perusahaan. Pada perusahaan multinasional (Multinational Corporation/MNC), Penganggaran modal merupakan proses pengambilan keputusan keuangan jangka panjang yang sangat penting bagi perusahaan multinasional (multinational corporation/MNC). Berbeda dengan perusahaan domestik, MNC menghadapi kompleksitas tambahan dalam penganggaran modal, seperti risiko nilai tukar, perbedaan tingkat inflasi, perbedaan regulasi antarnegara, serta risiko politik dan ekonomi global. Artikel ini bertujuan untuk mengkaji konsep penganggaran modal pada perusahaan multinasional, metode yang digunakan, serta tantangan utama yang dihadapi dalam pengambilan keputusan investasi internasional. Metode penulisan yang digunakan adalah studi literatur dengan mengkaji buku teks keuangan internasional dan jurnal ilmiah terkait. Hasil kajian menunjukkan bahwa metode penganggaran modal seperti Net Present Value (NPV), Internal Rate of Return (IRR), dan Payback Period tetap digunakan, namun perlu disesuaikan dengan faktor internasional, khususnya fluktuasi nilai tukar dan risiko negara. Oleh karena itu, penganggaran modal pada perusahaan multinasional memerlukan analisis yang lebih komprehensif agar keputusan investasi dapat memberikan nilai tambah dan keberlanjutan bagi perusahaan
ARTIKEL ANGGARAN PIUTANG DAN KAS Eva Emelda; Fuji Rahmalia; Jumaili Jumaili; Zalfa alzahra; Muammar Khaddafi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Anggaran kas dan anggaran piutang merupakan bagian penting dalam perencanaan dan pengendalian keuangan suatu organisasi atau perusahaan. Anggaran kas digunakan untuk merencanakan arus masuk dan arus keluar kas dalam periode tertentu guna memastikan ketersediaan likuiditas yang memadai, sedangkan anggaran piutang berfungsi untuk mengelola penerimaan dari penjualan kredit agar dapat dikendalikan secara efektif. Pengelolaan anggaran kas dan piutang yang baik dapat membantu perusahaan menghindari risiko kekurangan kas, meningkatkan efisiensi operasional, serta mendukung pengambilan keputusan keuangan yang tepat. Selain itu, anggaran piutang berperan dalam meminimalkan piutang tak tertagih dan mempercepat perputaran piutang. Oleh karena itu, penyusunan dan penerapan anggaran kas dan piutang yang sistematis dan terencana sangat diperlukan untuk menjaga stabilitas keuangan dan meningkatkan kinerja keuangan perusahaan.
Biaya Modal Dalam Penganggaran Perusahaan: Konsep, Fungsi, Dan Perannya Dalam Pengambilan Keputusan Investasi Ulfa Ulfa; Muammar Khaddafi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Biaya modal merupakan komponen fundamental dalam manajemen keuangan yang digunakan untuk menentukan kelayakan investasi dan strategi pendanaan perusahaan. Penelitian ini bertujuan untuk mengkaji konsep biaya modal, komponen pembentuknya, serta perannya dalam proses pengambilan keputusan investasi yang berorientasi pada peningkatan nilai perusahaan. Kajian dilakukan melalui pendekatan studi literatur terhadap teori-teori keuangan, artikel ilmiah, dan buku-buku manajemen keuangan yang relevan. Hasil penelitian menunjukkan bahwa biaya modal, terutama Weighted Average Cost of Capital (WACC), memiliki peran strategis sebagai tingkat diskonto dalam evaluasi proyek. Perusahaan yang mampu menghasilkan tingkat pengembalian di atas biaya modalnya dapat menciptakan nilai tambah bagi pemegang saham. Sebaliknya, proyek dengan tingkat pengembalian di bawah biaya modal berisiko menurunkan nilai perusahaan. Dengan demikian, pemahaman yang tepat mengenai biaya modal sangat diperlukan untuk mendukung strategi finansial yang efektif dan berkelanjutan
Implementasi Akuntansi Mudharabah untuk Meningkatkan Transparansi Laporan Keuangan Syariah Muammar Khaddafi; Andira Wulan Prasetya Saragih; Mentari Mutiara Putri; Natasya Hanafi; Eprilia Pingkan Damayanti; Nuraini Nuraini; Sahrul Hamdi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Lembaga keuangan syariah menggunakan akuntansi mudharabah sebagai salah satu komponen penting dalam mengelola transaksi keuangan mereka. Penting untuk memastikan bahwa penggunaan akuntansi mudharabah yang tepat mematuhi prinsip syariah dan standar akuntansi yang berlaku saat mengakui, mengukur, menyajikan, dan mengungkapkan transaksi. Untuk meningkatkan kepercayaan pemangku kepentingan terhadap lembaga keuangan syariah, laporan keuangan harus transparan. Tujuan dari artikel ini adalah untuk melihat bagaimana akuntansi mudharabah diterapkan dan bagaimana peranannya dalam meningkatkan transparansi laporan keuangan syariah. Metode yang digunakan adalah melakukan penelitian literatur yang berkaitan dengan standar akuntansi syariah serta penelitian sebelumnya yang relevan. Hasil diskusi menunjukkan bahwa menerapkan akuntansi mudharabah sesuai dengan standar akuntansi syariah dapat meningkatkan transparansi laporan keuangan, terutama dengan membuat pembagian hasil, risiko, dan tanggung jawab pihak menjadi jelas dan akurat. Dengan demikian, penerapan akuntansi mudharabah yang konsisten dan sesuai dengan prinsip syariah sangat penting untuk meningkatkan akuntabilitas dan kepercayaan terhadap laporan keuangan syariah
Organizational justice, work motivation, and organizational citizenship behavior (OCB) : their impact on commitment and employee performance Tohara Tohara; Angelina Eleonora Rumengan; Indrayani Indrayani; Muammar Khaddafi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020245606

Abstract

This research method uses a causal model survey method using path analysis techniques. The research sample so that this study uses a saturated sample which is taken through the Census Technique using a simple random sample. The data collection technique used variable measurement using a questionnaire instrument. The results in this study The results of testing the path coefficient value indicate that the effect of OJ → Organizational Commitment is not significant. The results of the path coefficient test show that the effect of MK → Organizational Commitment is significant. The results of the path coefficient test show that the effect of OJ → Employee Performance is significant. The results of the path coefficient test show that the effect of MK → Employee Performance is not significant. The results of the path coefficient test show that the effect of KO → Employee Performance is not significant. The test results of the path coefficient value of the direct influence of OJ → Employee Performance is greater than the path coefficient value of the indirect influence of OJ → Organizational Commitment → Employee Performance. The results of testing the path coefficient value of the direct influence of MK→Employee Performance is smaller than the path coefficient value of the indirect influence of OJ→ Organizational Commitment→Employee Performance. The test results of the path coefficient value of OJ*OCB Moderation Effect→Employee Performance are not significant. The results of testing the path coefficient value of MK*OCB Moderation Effect→Employee Performance are not significant. The test results of the path coefficient value of the Moderation Effect KO*OCB→Employee Performance are not significant.
Evaluation of the Conformity of the Budget Realization Report (LRA) with PSAP No.02 at the Lhokseumawe City PUPR Office Nurmasyitah; Iskandar Iskandar; Muammar Khaddafi
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.441

Abstract

The Budget Realization Report (LRA) is one of the main components in the local government's financial statements which functions as a means to assess the performance of budget implementation in a transparent and accountable manner. PSAP Number 02 stipulates that the LRA must be prepared using a cash basis and contain components such as revenue, expenditure, transfers, surplus/deficit, financing, and the Remaining Over/Under-Financing Budget (SiLPA/SikPA). This study aims to evaluate the suitability of the presentation of LRA at the Public Works and Spatial Planning Office (PUPR) of Lhokseumawe City against the provisions of PSAP 02 for the 2021 to 2023 fiscal years, as well as identify obstacles in its implementation. The method used in this study is a qualitative descriptive approach with document study techniques and literature analysis. Data is obtained through official LRA documents available online, audit reports of the Financial Audit Board, as well as academic and policy references related to government accounting standards. The results of the study show that the preparation of LRA by the PUPR Office has followed the structure and format as stipulated in PSAP 02. The report presents separate and complete budget and realization data, and includes all mandatory components. The implementation of the cash base has also been generally well implemented, although there is a delay in recognizing transactions at the end of the budget period. The main obstacles found include limited human resources who have a technical understanding of PSAP, accounting information systems that have not been fully integrated, and insynchronization between central policies and their implementation in the regions. Therefore, it is necessary to strengthen the competence of the apparatus, increase the capacity of the information system, and adjust technical regulations to ensure that regional financial reporting runs according to the set standards.
THE EFFECT OF TRAINING, WORKLOAD AND DISCIPLINE ON PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE OF EMPLOYEES OF THE GOVERNMENT EDUCATION SERVICE OF THE RIAU ISLANDS PROVINCE Brian Kawasi; Ngaliman; Muammar Khaddafi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 5 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i5.1931

Abstract

Examine how training, workload, and discipline impact employee performance through work satisfaction. A total of 52 respondents were used as samples. The study utilized a questionnaire with Likert scale to collect data for research purposes. Validity and reliability tests are conducted on the instrument, with normality and linearity tests being used to check assumptions. Analyzing data through the use of analysis techniques to understand how training impacts employee performance through work satisfaction at the Provincial Education Office Kepri. Findings from the research suggest that (1) training directly impacts employee performance with no significant influence, (2) workload directly impacts employee performance with no significant effect, (3) discipline has a direct and significant influence on employee performance, (4) training has a significant impact on employee performance through work satisfaction, (5) workload has a significant influence on employee performance through work satisfaction, (6) discipline plays a significant role in employee performance through work satisfaction.
Implementation of Carbon Emission Disclosure on Market Reaction with Green Investment as a Mediating Variable in Companies Listed on the Indonesian Carbon Exchange (IDX Carbon) Rico Nur Ilham; Muammar Khaddafi; Mangasi Sinurat; Irada Sinta; Irshad Ahmad Reshi
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v7i2.128

Abstract

Background: The Indonesian Carbon Exchange (IDX Carbon) has emerged as a critical mechanism for carbon trading, introducing carbon units as securities rather than commodities. Despite this development, challenges remain in ensuring the integrity of carbon markets, including issues of double counting, manipulation of carbon unit measurements, and regulatory gaps. Objective: This study aims to examine the implementation of Carbon Emission Disclosure on Market Reaction with Green Investment as a mediating variable in companies listed on IDX Carbon. Methods: This study employed a quantitative research approach using SmartPLS with PLS-SEM. Hypothesis testing applied a t-statistic threshold of 1.96 and a significance level of α = 5% (p-value < 0.05). Results: All variables had Cronbach's Alpha values above 0.95 and AVE values above 0.66, indicating high reliability and validity. The R² value of Green Investment (Z) was 0.983 and Market Reaction (Y) was 0.925, indicating strong predictive relevance. Hypothesis testing revealed: (1) Green Investment significantly affects Market Reaction (t = 9.422, p = 0.000); (2) Carbon Emission Disclosure significantly affects Green Investment (t = 6.017, p = 0.000); (3) Carbon Emission Disclosure significantly affects Market Reaction (t = 2.655, p = 0.000); and (4) Carbon Emission Disclosure significantly affects Market Reaction through Green Investment as a mediating variable (t = 8.672, p = 0.000). All four hypotheses were accepted. Conclusion: Carbon Emission Disclosure has a significant direct effect on both Green Investment and Market Reaction in IDX Carbon-listed companies. Green Investment also serves as a significant mediating variable between Carbon Emission Disclosure and Market Reaction, highlighting the importance of transparent carbon emission reporting in supporting sustainable finance in Indonesia.
Financial Performance Analysis of Hospitals in North Sumatra Afiezan, Adam; Muda, Iskandar; Keulana Erwin; Muammar Khaddafi
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.147

Abstract

This study aims to analyze the financial performance of hospitals in North Sumatra by examining key financial indicators, including liquidity, solvency, and profitability ratios. The research employs a quantitative, descriptive approach, using secondary financial data from hospital financial statements over a specific period. The analysis focuses on assessing the hospitals’ ability to manage resources efficiently, meet short-term and long-term obligations, and sustain operational performance. The results indicate that the overall financial performance of hospitals in North Sumatra is relatively stable, although variations exist among institutions. Liquidity ratios generally fall within acceptable levels, suggesting that hospitals can meet short-term liabilities. Solvency ratios indicate a moderate level of financial risk, while profitability ratios show that some hospitals still face challenges in generating optimal financial returns due to high operational costs and reliance on external funding. The study concludes that improving cost efficiency, strengthening financial management practices, and adopting performance-based management strategies are essential to enhance hospital financial sustainability. These findings provide valuable insights for hospital management and policymakers in developing strategies to improve financial performance and ensure the long-term viability of healthcare services in North Sumatra.
Co-Authors ., Damsar Abbas, Damanhur Abdul Azis Abdul Azis Abet Alpha Pardede Abigail Claudya Sesa Abigail Claudya Sesa Abyadi, Syaidil Adam Afiezan Adam Afiezan Addina Fasya Ade Andriana Salsabila Ade Rahmah Ade Rahmah Ade Sulistiawati Adi Saputra Adi Wijaya, Siswoyo Adinda Purnama Sari Adinda Purnama Sari Adraqal Mona Ady Hermawan Ady Hermawan Afdal Afdal, Afdal Afiezan, Adam Afni Dinda Anggreani Afni Dinda Anggreani Afra Fatinur Islam Afrinanda Afrizal Afrizal Afwindra, Firdaus Agung Ahadian Zulseptriadi Ahmad Fauzi Sarumpaet Ahmad Tomi Ainun Marziah Ainun Rodiyah Marpaung Ajeng Retno Anggraini Ajeng Retno Anggriani Al Syauqan Aldo Gunawan Aldo Gunawan Alfiah, Agry Alfian, Dedi Ali Sarpudin Alia Fawwaz Alistraja Dison Silalahi Almansa Fitra, Mohamad Alya Devana Br Sitepu Alya Devana Br Sitepu Am. Riyadi Amanda Putri Wijaya Amelia Nuranjani Amelia Widya Saputri, Meta Ami Dwifa Putri Camsana Amri Sirait Amri Sirait Amru Usman Amru Usman Ananda Feby Azzahra Andira Wulan Prasetya Andira Wulan Prasetya Saragih Andre Resta Ferdian Andre Resta Ferdian Andri Buang Andri Saputra Andri Saputra Andrian, Nopy Andy Achmad Andykhatria, Andykhatria Anggini Widya Putri Anggun Nabila Anggun Putrianti Rahman Anis Agita Anis Atiqa Fadly Lubis Anis Atiqha Fadly Lubis Anis Maulia Putri Anis Shafa Anisa Fitrah Anisa Fitrah Nasution Anjani, A. N Anna Fadhila Anna Fadhilla Annesa Dianty Darwin Annisa Desviana Annisa Sagala Apriani Apriani Apriani Apriani Aprianingsih Ardhimansyah, Trio Ardi Wiranata Hutasoit Ardiana Rahmadania Ardiana Rahmadania Ardiansyah Ardiansyah Ardiyansyah Ari Wahyudi Aribowo, Kuncoro Arif Rafiqi Sitorus Arif Sanjaya Arif Sanjaya Arliansyah Arliansyah Arliansyah Arliansyah, Arliansyah Armen Armen Siagian Armen Siagian Armidah Armidah Armidah Arriza Khana Arsyntha Permatasari, Rizka Artauli Mahdalena Br Sinaga Artika Sri Dewi Aryani, Risa Asma Asma Asmara Dewi Asmara Dewi Asmaul Husna Asmimi Basri Asnah Putri Asnah Ritonga Asry Ady Bakri Astina Siagian Astriani, Fitri Athaya Hargita Athaya Hargita Atik, Atik Atika Salsabila Audya Cantika Putri Aulia Santika Aura Lara Julianti Lumban Tobing Auzar Auzar Ayu Adinda Nasution Ayu Rahmasari Ayunita Ayunita Ayunita Azhar Humam Azhar Humam Martua Hasibuan Azizah Muhshana Siregar Azman Azman Azwandi Azwandi Azzahra, A. F Babul Huda Balqis Humaira Bambang Satriawan Beni Hartono Brian Kawasi Brian Kawasi Bunga Adelia Andini Marpaung Bustani, Bustani Caesarah Diana Wati Hasibuan Catra Asa, I Wayan Catra Yasa, I Wayan Catrayasa, I Wayan Cessarani Syah Anggi Pane Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chairil Anwar Chairunnisa Chairunnisa Chairunnisa Chairy Ramadhan Chalirafi, Chalirafi Cheren Putri Chessy Luviana Helmi Chikmah Dona Sunita Citra Lestari Cut Khaisa Ulvia Cut Mauliza Cut Mutia Cut Rosalinda Cut Zakiatun Nufus D, Damanhur Daffin Mandala Putra Dahliana Damanhur, Damanhur Damsar Daniel Darma Dewi Darwin, Annesa Dianty Deby Ayu Octarinda Deddy Surachmad Deddy Surachmad Dedi Alfian Delia Safitri Desi Efna Desi Susanti Dessy Mita Mariana Malau Desy Rizkia Devi Aulia Sari Devi Aulia Sari Deviani, Yola Dewi Agustina Dewi Agustina Dewi Anggraeni, Poppy Dewi, Nolla Puspita Diah Asdiany Diana Titik Dilla Amanda Dina Rahayu Dinda Ayu Cantika Dinda Nuriadila Dini Amanda Dini Rahma Sani Dix Wendy Saragih Donny Firmansyah Donny Hartanto Dwi Atmojo WP Dwi Firda Dwi Firda Dwi Junila Sari Dy Ilham Satri Dyan Anggrea Ningrum Eddy Riyanto Oemar Husein Edy Purnomo Edy Purnomo Efna, Desi Eggy syahputra Eka Khairani Eka Yanti Eliana Eliana Elkarima, Naseha Elke Dwi Soraya Elly Rumengan Elvitri Elvitri EM Yusuf Iis Engelin Manopo, Maya Eprilia Pingkan Damayanti Eprilia Pingkan Damayanti Sihotang Erick Santana Erik Mario Sihotang Erik Mario Sihotang Erisna Dewi Ariyani Erisna Dewi Ariyani Erisusanto, Roy Erlina Erlina Erni Lubis Ersa Madia Euriver Zega Eva Agustina, Eva Eva Emelda Eva Kogoya Eva, Kemistia Evi Handayani, Evi Evi Juliani F, Falahuddin F, Fuadi Fachrudin Fachrudin Fadhila Zhabila Fadhilla Fonna Fadliyah Anas Tjatoer Faisal Fajri Ramadan Fajri Ramadhan Fakhrul Razak Falahuddin Falahuddin Falahuddin, Falahuddin Fanni Okan Perdana Fanni Okan Perdana Fantastic, Chevy Farah Fadila Faraisha Syahryanna Faraisha Syahryanna Fatahurrazak Fatanah Azzahra Adifa Fatimah Kumala Fatimah Kumala Fatin Nabila Fauzi Pakpahan Fazillah Turrahmi Fa’ahakhododo, Fa’ahakhododo Febrianto Rinaldi Febrianto Rinaldi Febriyanti Febriyanti Febro Febrian Pratama Febryanti, Eka Fera Fera Fera Fera Ferdiansyah Ferdiansyah Ferdiansyah Ferdiansyah Fetty Herlina Fien Hapsari Somad Fikri Hamzah Harahap Filya Fatriasari Filya Fatriasari Firman Adi Firman Adi Fita Hermaya Fita Hermaya Fitri Amara Sari Nasution Fitria Lestari Pujiastuti Fitria Lestari Pujiastuti Franto Tonggi Tampubolon Frengki Putra Ramansyah Friska Sihombing, Elisabet Fuadi Fuadi Fuadi Fuadi Fuadi Fuja Mastiara Fuja Mastiara Fuji Rahmalia Gana Vige Ortega Gana Vige Ortega Ganar Septyadi Ganar Septyadi Ghazali Syamni Giantoro Rudiman Gita Indrawan, M. Gita Indrawan, Mohammad Gusti Adek Wiki Wijaya Zega Habibi Habibi Hairul hairunnisa hairunnisa Halimah Halimah Halimatul Saqdiah Hamdiah Handoko Gotama, William Hanum, Syarifah Harfa Fabryana Harahap Harry Setiawan Harry Setiawan Hartika Mawarni Hasan Hasibuan, Ahmad Fauzul Hakim Hazrina Panjaitan Heikal, Mohd. Hendika Siringoringo Hendra A Hendra Aris Hendra Harmain Hendra Harmain Hendri Maulana Hendri Maulana Hendrik Caros Nugraha Hendriyan Syahputra Henny Irawati Henny Irawati Herbert Manurung Heri Purwandi Heri Wibowo Herlambang, Guntur Hida Rulika Sinaga Hidayanti Hidayanti Hidayat Hidayat Hidayatussaadah Hidayatussaadah Hidayatussa’adah Hilmi Hilmi Hilmi Hilmi Hilmi humaira humaira Humaira Humaira Hutasoit, Hasudungan I Gede Iwan Sudipa Icha Riani Ichsan idawarni idawarni Idhar Yahya Ignasia Angginta Ikram Jerry Setiawan Ikram, Muhammad Ikramul Hadi Ikramul Hadi Inda Husna Fatwa Indah Nirwana Sari Indra Indrawan, Mohamad Gita Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani INDRAYANI INDRAYANI Indri Gemi Nestiti Indriani Azzahra Indriyani Inggerit Paradila Putri Intan Junisya Intan Putri Wiriko Intan Putri Wiriko Ira Wahyuni Ira Wahyuni Ira Wardeni Irada Sinta Irawati Irma Safitri Irshad Ahmad Reshi Isdawati Isdawati Iskandar Iskandar Iskandar Muda Ismoyo, Riky Iswadi Iswadi Iswadi Iswadi Ak Ita Afriani Ita Afriani Iwan Henri Kusnadi Iwan Kurniawan Jafriani jafriani Jerry Setiawan, Ikram Jubaidah Jubaidah Jubaidah Jubaidah Julianti, Merline Jumadiah Jumadil Saputra Jumadil Saputra Jumaili Jumaili Juni Purnama Wati Junika Hakim Kairatun Nabila Kamilia Inda Tuffahati Karina insani tumangger Katherine Kho Kenedi, Jon Kenedy, T. Fazrial Keulana Erwin Kevin Wantoper Khaidir Khaidir Khaira Amelia Khaira Amelia Khaira Khirnika Khairatun Nabila Khairil Khairun Nisa Kristina Harahap Kristina Harahap Kumala Sari Kurnia Diana Kurnia Diana Kurnianto, Nugra Kurniawan, Ady Laina Fitri Larasati siregar Lestari Lestari Lie Lie Lie Lie Liharyanti, Uci Likdanawati Lili Hendrayani Linda Puji Kusuma Lisa Nurhasanah Lisa Nurhasanah Liza Ulfitri Lizania Syahputri Lizania Syahputri Lizania Syahputri Lorehan Septiadi, Dewo Lubis , Erni Luciana kartini Simanjuntak Lukmannulhakim Putra Lumanto, Lumanto M Aulia Fitra Purba M Eggy Atami M Rajagukguk, Juanroy M, Munandar M. Aulia Fitra Purba M. Ibnu Suganda M. Isa M. Oscar M. Yusuf Sirat Mahruzal Mahdi Maidola Harmiati Maisaro Majied Sumatrani Saragih, Maulana Mangara Mangasi Sinurat Mangasi Sinurat Mardalena Mardian Adma Gumilang Mardian Adma Gumilang Mardiaton Mardiaton Maria Susanti, Eka Mariani Veronika Simbolon Marjulin Marlina Marlina Marzuki Marzuki Mauizatul Hasanah Maulana Majied Sumatrani Saragih Maulana Majied Sumatrani Saragih Maulana, Ervindo Mawarni Mawarni Mega Yuwanda Meita Yohana Berutu Meita Yohana Berutu Mentari Mutiara Putri Merwati Waruwu Meylani Yopi, Rezita Milanie, Feby Mira Ryanti Mirza Noer Rahman Misjelina Br Surbakti Mislaturrina Mislaturrina Misratul Izza MMSI Irfan ,S. Kom Mohammad Arief Habibie Mohd Heikal Mohd. Heikal Mohd. Heikal Mohd. Idris Dalimunthe Muchsin Muchsin Mudrikah Mudrikah Muhamad Riszki Muhammad Asraf Muhammad Eggy Atamy Muhammad Fajar Erdiawan Muhammad Fajar Erdiawan Muhammad Gita Indrawan MUHAMMAD ILHAM Muhammad Isan Muhammad Multazam Muhammad Rizki Al Gadri Muhammad Saukas Nur Muhammad Tabrani Muhammad Yusra Mukmin Sagala Mulyadi Mulyadi Munandar Munandar Munandar Munawarah Munawarah, Munawarah Murhaban Murhaban Murnianty, Dwi Mursal Mursal Mursidah Mursidah Mursidah Mustagfirah Mustagfirah Mustika Shahana Mutia Arami Muttaqien Muttaqien Nabila Luthfi Nadia Agustina Nadia Agustina Nadia Cantika Nadiatul Fitri Nailan Saadah Ritonga Naira Azzahra Naira Azzahra Najla Zakya Rania Najwa Balqis Aulia Najwa Balqis Aulia Nakita Sisilia Nana Mardiana Naseha Elkarima Naseha Elkarima Nasriani Nasriani Nasriani Natasya Hanafi Natasya Hanafi Natasya Rahmayani Pohan Naya Shafira Naya Shafira Naz&#039;aina Naz&#039;aina naz'aina, naz'aina Nazaruddin Wali Naz’aina Nazwa Arifa Nazwa Arifa Siregar Nazwa Arifa Siregar Nazwa Febrina Nazwa Nabila Naz’aina, Naz’aina Nelly Huzrin Hood Nelly Huzrin Hood Ngaliman, Ngaliman Nia Audina Ujung Nia Nazwa Aulia Pane Nike Astarina Ningsih Niswatul Ajmi Nita Khairani Nofrianti Indah Pertiwi Nova Crusita Hutabarat Novaria, Rachmawati Novi Apriani Novi Apriani Novia Ardana Siregar Novia Rahmi Novika Sarah Novika Sarah Noviyanti Noviyanti Noviyanti Noviyanti Nozariyanti, Reny Nugra Kurnianto Nur Ainun Angkat Nur Fauziah NUR FAUZIAH Nur Ivani Firmanda Nur Putri Arfina Nur Rahma Alfani Nur Sofbiah Mardiyah Nuraini Eka Dewi Nuraini Nuraini Nurdin Ihsan Nurdin Ihsan Nurhaliza Nurhaliza Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nuriani Nuriani Nurjannah Nurjannah Nurlaila Nurmasyitah Nurmasyitah Nurmasyitah Nurmasyitah Nurmasyitah Nurul Husna Nurul Monika Larasati Nurul Safitri Nurul Safitri Nurwijayanti Nurzanna Nurzanna Nuzul Kurniawan Oktarinaldi, Hefri Okvia Dera Utami Olenka, Rangga Ikrar Gombang Pardamean H. Situmorang Pardamean H. Situmorang Pipi Aulia Pipi Aulia Prihandani Prihandani PUJI LESTARI Puput Reisya Nabila Putri Angreni Putri Ayu Maisarah Putri Azura Putri Farah Silvia Putri Fharah Silviah PUTRI HANDAYANI Putri Marhaya Putri Nabillah Julia Putri Natasya Amira Putri Sarah Putri Zahratul Jannah Putri Zakia Rahma R Deci Fadillah R. Deci Fadillah Rabiatul Addawiyah Rachman, Abd. Rafiza, Raja Rahma Rahma Maya Yani Rahma Sari Utami Rahma Uli Mutmainnah Sitorus Rahmah Nabila Putri Rahmasari, Ayu Rahmatun Nisa, Rahmatun Raihan Rizq Hamdi Lubis Raihan Rizq Hamdi Lubis Raja Afrikurniawan Raja Afrikurniawan Raja Hafiz Hermawan Raja Irama Pujangga Raja Rafiza Rajesh Rila Ramadani, Suci Ramadhan, Chairy Rani Gesta Putri Rais Rani Mauliyana Rany Gesta Rany Gesta Putri Rais Raudhatul Jannah Rayessandi Rayyan Firdaus Rayyan Hidayat Razif Razif Rendi Jumari Reny Nozariyanti Reny Nozariyanti Resa Odina Reza Chandra Reza Juanda Rezy Trilestari Ria Rama Sari Ria Resti Sinaga Rickiany, Liza Rico Dwi Cahyo Rico Nur Ilham Riduan Sihite Riduan Sihite Rieke Resty Afriany, Raden Rifka, R. R Rika Sania Putri Rikeniateni Rikeniateni Riki Iswoyo Rila, Rajesh Rina Kurniati Rina Kurniati Saragih Rina Kurniati Saragih Rindi Agustin Rindi Agustin Ripaldo Hamonangan T Riris Sri Mariani Br. Tobing Risa Febriani Risa, Fitria Riska Amanda Riska Mahera Riva Azahra Rivia Rivia Rivia Rivia Rizki Zaskiyah Daulay Rizky Juliana Tanjung Rizky Nabila Tanjung Robi Sanjaya Robi Sanjaya Robin Robin Rohmat, Abdurr Rolinda, Cut Rona Juliyanda Rona Juliyandan Roy Erisusanto Roza Sahara Rozatul Ikhwa Rufi'i Rumengan, Angelina E. Rusdin Haluddin Rusli Rusydi Rusydi Rusydi Rusydi Ryan Kurniawan Ritonga Safrani Safrani Safriana Safriana Safriani Safriani Safriyana Rezeki Sahro Sahat Marlaba Sahrul Hamdi Sahrul Hamdi Sahrul Sahrul Salima Salima Salmayani Salsabila Salsabila Salsabila, Viya Aurelia Santi Santi Sapar Sapar Sapna Biby Sapta Nusa Setiawan Pasaribu Saradilla Saradilla Sari Yulis Terfiadi Saskia Munandar Satrio, Endrie Djoko Sawaluddin Sawaluddin Sawaludin, Sawaludin Sela Darwani Siregar Selfiana Dewi Selvisah Pitriyani Sembiring, Rinawati Sentiyani Sentiyani Sentiyani, Sentiyani Septian Prayoga Lubis Septian Prayoga Lubis Sepyenita Sepyenita Servo Sari Setiani Lase Setiawan, Imam Shefira Aini Kacaribu Sheptya Y.Putri Sheptya Yusnita Putri Sheptya Yusnta Putri Sihombing, Santi Silaban, Amon Siregar, Haposan Siti Aisyah Siti Aqila Zahra Nst Siti Bakdiah Siti Faizah Fazila Siti Faizah Fazila Siti Hadisa Fitri Siti Nabila Siti Razqia Nabila Siti Razqia Nabila Siti Sarah Sittong Parluhutan Panjaitan Situmorang, Rostiar Sri Mayang Sri Rahima Sri Wahdini Sri Wahyuni Sri Yanti Suci Ananda Suci Ananda Suhaimi Suherti, Suherti Sulistia Ningsih SUPRIYONO Surawan Surawan Susanto Dwi Handoko Susanto, Eko Agus Susilo Budi Hartanto Susilo Budi Hartanto Sutriani Suzan Novita Syafnur, Ariza syafrizal syahputra, Eggy Syahrianis Syahrianis Syahril Syahril Syakira Fahrani Syamsudin Syamsudin Syamsudin Syamsurizal Syamsurizal Syarifah Alda Azlika Syarifah Fatimah Syarifah Fatimah Syarifah Putri Agustini Alkadri Syukror Rozi T. Aris Nouval T. Edyansyah, T. Edyansyah T.Zakil Mubarak Tamaulina Br Sembiring Tassya Putri Azzahra Tasya Afani Tasya Alfani Tasya Azzura Taupik Hidayat Teri Agustina Thasrif Murhadi Thasrif Murhadi Tiara Putri Utami Tiara Putri Utami Titik, Diana Tohara Tohara Trie Yolanda Sari Trio Ardhimansyah Tukino, Tukino Tuti Astuti Tuti Rahmawati Ulfa Ulfa Ulfah Uli Bastanta S, Citra Ulya Najla Salsabila Ulya Salsabila Ulya Suhaila Umri Ulya Suhaila Umri Ulyani, Ulyani Uswatun Uswatun Utami, O. K Viya Aurelia Salsabila Wahyu Wahyudin Wahyuddin Wahyuddin Wanda Susanti Wanda Susanti Wani Fitri Wayan Catra Yasa, I Weni Aulia Weni Aulia Utami Weni Aulia Utami Wibisono, Chablulah Wibisono, Chabullah Widiya Selvina Widodo Widodo Wilda Fadira Wilia Octadina Willia Octadina Wina Nurhayati Windayati, Diana Titik Windi Nandina Winna Irafia Pohan Wira Herlambang Wira Pratama Wirda neli Wirdaneli Wirdaneli Wulan Putri Ani Wulan Putri Ani Yani Endang Irmarita Yanita Yanita YANITA YANITA, YANITA Yasmin Nabila Yasyfa Hauna Varin Yeni Ardianti Yeni Ardianti Yesa Mayasari Yoana Badra Yola Deviani Yoseb Boari Yudi Febriansyah Yuliansyah Yuliansyah Yulizartika, Yulizartika Yunina Yunina Yunina Yunita YUNITA Yurnalis Yuslinda, Yuslinda Yusniati Yusniati Yusniati Yusniati Yusra, Muhammad Yusril Anwar Zahara Zahara Zahara Zahidah Zahidah Zahra Aulia Zahra, Siti Aqila Zakiatin Sakhiah Zalfa alzahra Zauwahir Zauwahir Zuhra Quratul Aini Zulfahmi Zulfahmi Zulkifli Zulkifli Eko Purwanto Zulkifli Eko Purwanto Zulkifli Zulkifli Zulmariad, Randi