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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 Studi Ilmu Manajemen dan Organisasi 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) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) 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 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 journal of social and economic research 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
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 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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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
The influence of leadership style, work environment and competency on employee performance: job satisfaction as an intervening variable at the Labour and Transmigration Office in the Province of Riau Islands Alfian, Dedi; Wibisono, Chablullah; Khaddafi, Muammar
Journal of Multidisciplinary Academic and Practice Studies Vol. 2 No. 1 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v2i1.2405

Abstract

Purpose: This study aimed to analyze the effect of Leadership Style, Work Environment, and Competence on Employee Performance through Job Satisfaction as an intervening variable at the Riau Islands Provincial Manpower and Transmigration Office, totaling 105 employees of the Riau Islands Provincial Manpower and Transmigration Office. Methodology: The research method uses a quantitative approach with partial least squares (PLS) analysis techniques using SmartPLS version 4.0. Results: The results show that Leadership Style and Work Environment have a positive but insignificant effect on Employee Performance, while Competence and Job Satisfaction have a positive and significant effect. Furthermore, Leadership Style, Work Environment, and Competence have a positive and significant effect on Job Satisfaction. Job Satisfaction does not mediate the effect of Leadership Style on Performance, but it does mediate the effects of Work Environment and Competence on Employee Performance. Conclusions: Competence is a direct driver of employee performance, whereas Leadership Style and Work Environment exert their influence indirectly through Job Satisfaction. Enhancing job satisfaction can significantly improve performance. Limitations: This study was limited to one government office in a specific province, which may affect the generalizability of the findings. The use of self-reported data may also introduce biases. Contribution: This study contributes to the public sector human resource development literature by identifying key factors that influence employee performance and highlighting the mediating role of job satisfaction.
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 Concept Of Good Corporate Governance In A Limited Liability Company's Account Receivable Policy For Potentially Insolvent Companies Ilham, Rico Nur; Sinta, Irada; Sinurat, Mangasi; Khaddafi, Muammar
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.4243

Abstract

The application of Good Corporate Governance (GCG) concept in receivable policies is crucial, especially for companies facing potential bankruptcy. This research aims to explore how the GCG concept can be implemented in the receivable policies of limited liability companies facing bankruptcy risks. The introduction explains the urgency of GCG in managing receivables and the potential negative impact if not managed properly. The research of tisn method employs a qualitative approach with a case study of several companies facing bankruptcy risks. Data were obtained through interviews with company management, document analysis, and relevant literature review on GCG and receivable policies. The main issues identified include the lack of transparency in receivable policies, ineffective credit risk management, and non-compliance with financial regulations. The research findings indicate that companies implementing the GCG concept in receivable policies tend to have better financial performance and are better able to manage bankruptcy risks. In conclusion, the GCG concept can serve as an effective framework in managing receivable policies of limited liability companies facing potential bankruptcy. By considering transparency, risk management, and compliance with regulations, companies can minimize bankruptcy risks and ensure long-term business sustainability
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.
Co-Authors - Afrizal Abbas, Damanhur Abdul Azis Abet Alpha Pardede Abigail Claudya Sesa Abyadi, Syaidil Adam Afiezan Adam Afiezan Addina Fasya Ade Andriana Salsabila Ade Rahmah Ade Sulistiawati Adi Saputra Adi Wijaya, Siswoyo Adinda Purnama Sari Adraqal Mona Ady Hermawan Afdal Afdal, Afdal Afni Dinda Anggreani Afrinanda 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 Alfiah, Agry Alfian, Dedi Ali Sarpudin Alia Fawwaz Alistraja Dison Silalahi Almansa Fitra, Mohamad Alya Devana Br Sitepu Am. Riyadi Amanda Putri Wijaya Amelia Nuranjani Amelia Widya Saputri, Meta Amri Sirait Ananda Feby Azzahra Andira Wulan Prasetya Saragih Andre Resta Ferdian Andri Buang Andri Saputra Andrian, Nopy Andy Achmad Andykhatria, Andykhatria Angelina E. Rumengan Anggini Widya Putri 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 Fadhilla Annesa Dianty Darwin Annisa Desviana Annisa Sagala Apriani Apriani Apriani, Novi Aprianingsih Ardhimansyah, Trio Ardi Wiranata Hutasoit Ardiana Rahmadania ARDIANSYAH ARDIANSYAH Ardiyansyah Ari Wahyudi Aribowo, Kuncoro Arif Sanjaya Arliansyah Arliansyah, Arliansyah Armen Armen Siagian Armidah Armidah Armidah Arsyntha Permatasari, Rizka Artauli Mahdalena Br Sinaga Aryani, Risa Asma Asma Asmara Dewi Asmaul Husna Asmimi Basri Asnah Putri Asnah Ritonga Asry Ady Bakri Astina Siagian Astriani, Fitri Athaya Hargita Atik, Atik Audya Cantika Putri Aulia Santika Aura Lara Julianti Lumban Tobing Auzar Ayu Adinda Nasution Ayu Rahmasari Ayunita Ayunita Ayunita Azahra, Riva Azhar Humam Martua Hasibuan Azman Azura, Putri Azwandi Azwandi Azzahra, A. F Balqis Humaira Bambang Satriawan BAMBANG SATRIAWAN Beni Hartono Brian Kawasi Bustani, Bustani Caesarah Diana Wati Hasibuan Catra Asa, I Wayan Catra Yasa, I Wayan Catrayasa, I Wayan Cessarani Syah Anggi Pane Chablullah Wibisono Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chairil Anwar Chairunnisa Chairy Ramadhan Chalirafi Chalirafi, Chalirafi Cheren Putri Chessy Luviana Helmi Chikmah Dona Sunita Citra Lestari Cut Khaisa Ulvia Cut Mutia D, Damanhur Daffin Mandala Putra Dahliana Damanhur, Damanhur Damsar Daniel Darma Dewi Darwin, Annesa Dianty Deby Ayu Octarinda Deddy Surachmad Dedi Alfian Delia Safitri Desi Efna Desi Susanti Dessy Mita Mariana Malau Desy Rizkia Devi Aulia Sari Deviani, Yola Dewi Agustina Dewi Anggraeni, Poppy Dewi, Nolla Puspita Diah Asdiany Diana Titik Dilla Amanda Dina Rahayu Dinda Ayu Cantika Dini Rahma Sani Dix Wendy Saragih Donny Firmansyah Donny Hartanto Dwi Atmojo WP Dwi Firda Dwi Junila Sari Dyan Anggrea Ningrum Eddy Riyanto Oemar Husein Edy Purnomo Efna, Desi Eggy syahputra Eka Khairani Eka Yanti Eleonora Rumengan, Angelina Eliana Eliana Elkarima, Naseha Elke Dwi Soraya Elvitri Elvitri EM Yusuf Iis Engelin Manopo, Maya Eprilia Pingkan Damayanti Erick Santana Erik Mario Sihotang Erisna Dewi Ariyani Erisusanto, Roy Erlina Erlina Erni Lubis 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 Fantastic, Chevy Farah Fadila Faraisha Syahryanna Fatahurrazak Fatanah Azzahra Adifa Fatimah Kumala Fauzi Pakpahan Fauzul Hakim Hasibuan, Ahmad Fazillah Turrahmi Fa’ahakhododo, Fa’ahakhododo Febrianto Rinaldi Febro Febrian Pratama Febryanti, Eka Fera Fera Ferdiansyah Ferdiansyah Ferdiansyah Ferdiansyah Fetty Herlina Filya Fatriasari Firman Adi Fita Hermaya Fitria Lestari Pujiastuti Franto Tonggi Tampubolon Friska Sihombing, Elisabet Fuadi Fuadi Fuadi Fuadi Fuadi Fuja Mastiara Fuji Rahmalia Gana Vige Ortega Ganar Septyadi Ghazali Syamni Giantoro Rudiman Gita Indrawan, M. Gita Indrawan, Mohamad Gita Indrawan, Mohammad Gusti Adek Wiki Wijaya Zega Habibi Habibi Hairul Halimah Halimah Halimatul Saqdiah Hamdiah Handoko Gotama, William Hanum, Syarifah Harfa Fabryana Harahap Harry Setiawan Hartika Mawarni Hasan Hazrina Panjaitan Heikal, Mohd. Hendika Siringoringo Hendra Aris Hendra Harmain 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 humaira humaira Humam, Azhar Hutasoit, Hasudungan I Gede Iwan Sudipa Icha Riani Ichsan Ichsan idawarni idawarni Idhar Yahya Ikram Jerry Setiawan Ikramul Hadi Inda Husna Fatwa Indah Nirwana Sari Indra Indrawan, Mohamad Gita Indrawan, Mohamad Gita 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 Ira Wahyuni Ira Wardeni Irada Sinta Irawati Irma Safitri Irshad Ahmad Reshi Isdawati Iskandar Iskandar Iskandar Muda Ismoyo, Riky Iswadi Iswadi Ak Iswadi Iswadi Ita Afriani Iwan Henri Kusnadi Iwan Kurniawan Jerry Setiawan, Ikram Jubaidah Jubaidah Julianti, Merline Jumadiah 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 Khaira Amelia Khaira Khirnika Khairil Khairun Nisa Kristina Harahap Kurnia Diana Kurnianto, Nugra Kurniawan, Ady Laina Fitri Larasati siregar Lestari Lestari Lie Lie Liharyanti, Uci Likdanawati Lili Hendrayani Linda Puji Kusuma Lisa Nurhasanah Liza Ulfitri 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 Maria Susanti, Eka Mariani Veronika Simbolon Marjulin Marlina Marzuki Marzuki Mauizatul Hasanah Maulana, Ervindo Mawarni Mawarni Mega Yuwanda Meita Yohana Berutu Mentari Mutiara Putri Merwati Waruwu Meylani Yopi, Rezita Milanie, Feby Mira Ryanti Mirza Noer Rahman Misjelina Br Surbakti Misratul Izza MMSI Irfan ,S. Kom Mohamad Gita Indrawan Mohammad Arief Habibie Mohd Heikal Mohd Idris Dalimunthe Mohd. Heikal Mohd. Heikal Muchsin Muchsin Mudrikah Muhamad Riszki Muhammad Asraf Muhammad Eggy Atamy Muhammad Fajar Erdiawan Muhammad Gita Indrawan Muhammad Ikram MUHAMMAD ILHAM Muhammad Isan Muhammad Multazam Muhammad Rizki Al Gadri Muhammad Saukas Nur Muhammad Tabrani Mujiburrahman Mukmin Sagala Mulyadi Mulyadi Munandar Munandar Munandar Munawarah Munawarah, Munawarah Murhaban Murhaban Murnianty, Dwi Mursal Mursal Mursidah Mustagfirah Mustagfirah Mustika Shahana Mutia Arami Muttaqien Nabila Luthfi Nabila, Anggun Nabila, Yasmin Nadia Agustina Nadia Cantika Nailan Saadah Ritonga Naira Azzahra Najla Zakya Rania Najwa Balqis Aulia Nakita Sisilia Nana Mardiana Naseha Elkarima Naseha Elkarima Nasriani Natasya Hanafi Natasya Rahmayani Pohan Naya Shafira naz'aina, naz'aina Nazaruddin Wali Naz’aina Nazwa Arifa Nazwa Arifa Siregar Nazwa Nabila Naz’aina, Naz’aina Nelly Huzrin Hood Ngaliman, Ngaliman Nia Nazwa Aulia Pane Nike Astarina Ningsih Niswatul Ajmi Nita Khairani Nofrianti Indah Pertiwi Nova Crusita Hutabarat Novaria, Rachmawati Novi Apriani Novia Ardana Siregar Novika Sarah Noviyanti Noviyanti Noviyanti Noviyanti Nozariyanti, Reny Nugra Kurnianto Nur Ainun Angkat NUR FAUZIAH Nur Ivani Firmanda Nur Rahma Alfani Nur Sofbiah Mardiyah Nuraini Nuraini Nurdin Ihsan Nurhaliza Nurhaliza Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nuriani Nuriani Nurlaila Nurmasyitah Nurmasyitah Nurmasyitah Nurul Husna Nurul Monika Larasati Nurul Safitri Nurzanna Nurzanna Nuzul Kurniawan Oktarinaldi, Hefri Okvia Dera Utami Olenka, Rangga Ikrar Gombang Pardamean H. Situmorang Pipi Aulia Prihandani PUJI LESTARI Puput Reisya Nabila Putri Angreni Putri Ayu Maisarah 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 Sari Utami Rahmah Nabila Putri Rahmasari, Ayu Rahmatun Nisa, Rahmatun Raihan Rizq Hamdi Lubis Raja Afrikurniawan Raja Hafiz Hermawan Raja Irama Pujangga Raja Rafiza Rajesh Rila Ramadani, Suci Ramadhan, Chairy Rani Mauliyana Raudhatul Jannah Rayessandi Rayyan Hidayat 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 Rieke Resty Afriany, Raden Rifka, R. R Rikeniateni Rikeniateni Riki Iswoyo Rila, Rajesh Rina Kurniati Rina Kurniati Saragih Rindi Agustin Ripaldo Hamonangan T Riris Sri Mariani Br. Tobing Risa, Fitria Riska Amanda Riska Mahera Rivia Rivia Rizki Zaskiyah Daulay Rizky Juliana Tanjung Rizky Nabila Tanjung Robi Sanjaya Robin Robin Robin, Robin Rohmat, Abdurr Rolinda, Cut Rona Juliyanda Rona Juliyandan Roy Erisusanto Roza Sahara Rozatul Ikhwa Rumengan, Angelina Eleonora Rusdin Haluddin Rusli Rusydi Rusydi Ryan Kurniawan Ritonga Safrani Safrani Safriana Safriana Safriani Safriani Sahro Sahat Marlaba Sahrul Hamdi Sahrul Sahrul Salima Salima Salmayani Salsabila Salsabila Salsabila, Atika Salsabila, Viya Aurelia Santi Santi Sapar Sapar Sapta Nusa Setiawan Pasaribu Saradilla Saradilla Sari Yulis Terfiadi Saskia Munandar Satri, Dy Ilham Satriawan , Bambang Satriawan, Bambang Satriawan, Bambang Satrio, Endrie Djoko Sawaluddin Sawaluddin Sawaludin, Sawaludin Selfiana Dewi Selvisah Pitriyani Sembiring, Rinawati Sentiyani Sentiyani Sentiyani, Sentiyani Septian Prayoga Lubis Sepyenita Servo Sari Setiawan, Imam Sheptya Y.Putri Sheptya Yusnita Putri Sheptya Yusnta Putri Sihombing, Santi Silaban, Amon Sinurat, Mangasi Siregar, Haposan Siti Aisyah Siti Aqila Zahra Nst Siti Bakdiah Siti Faizah Fazila Siti Hadisa Fitri Siti Razqia Nabila Sittong Parluhutan Panjaitan Situmorang, Rostiar Sri Dewi, Artika Sri Mayang Sri Rahima Sri Wahdini Sri Yanti Suci Ananda Suci Ananda Suhaimi Suherti, Suherti SUPRIYONO Surawan Susanto Dwi Handoko Susanto, Eko Agus Susilo Budi Hartanto Sutriani Suzan Novita Syafnur, Ariza syafrizal syahputra, Eggy Syahrianis Syahril Syahril Syamsudin Syamsudin Syamsudin Syamsurizal Syarifah Alda Azlika Syarifah Fatimah Syukror Rozi T. Aris Nouval T. Edyansyah, T. Edyansyah T.Zakil Mubarak Tamaulina Br Sembiring Tassya Putri Azzahra Tasya Afani Tasya Azzura Taupik Hidayat, Taupik Teri Agustina Thasrif Murhadi 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 Ulyani, Ulyani Utami, O. K Viya Aurelia Salsabila Wahyu Wahyudin Wanda Susanti Wani Fitri Wayan Catra Yasa, I Weni Aulia 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 Yani Endang Irmarita Yanita Yanita YANITA YANITA, YANITA Yasyfa Hauna Varin Yeni Ardianti Yesa Mayasari Yoana Badra Yola Deviani Yoseb Boari Yudi Febriansyah Yuliansyah Yuliansyah Yulizartika, Yulizartika Yunina 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 Zuhra Quratul Aini Zulfahmi Zulfahmi Zulkifli Eko Purwanto Zulkifli Eko Purwanto Zulkifli Zulkifli Zulmariad, Randi