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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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Pengenalan Aplikasi Zahir Accounting Pada Cafeteria Cake di Krueng Geukueh Muhammad Yusra; Dy Ilham Satri; Muammar Khaddafi; Taupik Hidayat; Atika Salsabila
Jurnal Solusi Masyarakat Dikara Vol 3, No 3 (2023): Desember 2023
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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Abstract

Permasalahan yang dihadapi mitra usaha Cafetaria Cake Bakery dan Brownies meliputi aspek produksi serta aspek manajemen keuangan. Tujuan kegiatan ini adalah untuk menemukan solusi kepada permasalahan yang dihadapi mitra yang Tim PKM jalankan dalam program pengabdian pada masyarakat, melalui pendampingan, dan pelatihan membuat Laporan Keuangan dengan soft skill Zahir Accounting. Target luaran yang ingin dicapai oleh tim PKM adalah Luaran wajib berupa; Laporan Pengabdian, Publikasi artikel pada jurnal pengabdian berbasis OJS atau proseding seminar nasional, Publikasi kegiatan pada media cetak atau online, dan Dokumen kerjasama dengan mitra, serta HKI berupa Hak Cipta.
Tax Accounting in Support of the National Strategy for Optimizing State Revenue Muammar Khaddafi
Journal of Economics, Management, Development, and Education Vol. 1 No. 1 (2026): Journal of Economics, Management, Development, and Education (JEMDE) edisi Febr
Publisher : Journal of Economics, Management, Development, and Education

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Abstract

This study aims to analyze the role of tax accounting in supporting the government's national strategy for optimizing state revenue and fiscal reform in Indonesia. The focus of the study is on how the quality of tax accounting influences reporting effectiveness, taxpayer compliance, and its contribution to increasing the tax ratio and achieving tax revenue targets in the State Budget. This study uses a qualitative method with a descriptive-analytical approach, through literature studies, analysis of fiscal policy documents, and interpretation of Indonesian tax revenue and tax ratio data for the 2022–2025 period. The results indicate that tax accounting plays a strategic role as a measurement, reporting, and control instrument that supports increased tax compliance and transparency. However, the implementation of tax accounting in Indonesia still faces obstacles such as regulatory complexity, uneven taxpayer data quality, limited tax literacy, and a gap in tax administration digitalization. This study concludes that strengthening tax accounting through standardization, digitalization, education, and risk-based supervision can be a crucial factor in strengthening state revenue and supporting the success of the national fiscal reform strategy.
Pengolahan dan Analisis Data Penelitian pada Era Digital: Konsep, Proses, Metode, dan Penggunaan Perangkat Lunak Muammar Khaddafi; Rika Sania Putri; Cut Mauliza; Syakira Fahrani
Jurnal Intelek Insan Cendikia Vol. 3 No. 7 (2026): JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Pengolahan dan analisis data menjadi bagian yang sangat menentukan dalam kegiatan penelitian karena kedua proses tersebut berpengaruh terhadap mutu informasi yang diperoleh dan ketepatan kesimpulan penelitian. Kemajuan teknologi digital telah membawa perubahan besar dalam pengelolaan data, mulai dari pengumpulan dan penyusunan data, pemberian kode, pengujian, visualisasi, sampai pada proses penafsiran hasil. Artikel ini bertujuan menguraikan secara menyeluruh mengenai konsep pengolahan dan analisis data penelitian, karakteristik pendekatan kuantitatif dan kualitatif, tahapan analisis, penentuan metode berdasarkan jenis data, serta penggunaan aplikasi seperti SPSS, ATLAS.ti, dan Dedoose. Kajian ini menggunakan metode studi kepustakaan dengan mengumpulkan dan menelaah buku, artikel jurnal, serta berbagai sumber akademik yang relevan. Informasi yang diperoleh dianalisis melalui tahapan identifikasi, klasifikasi, sintesis, dan interpretasi. Hasil kajian memperlihatkan bahwa pengolahan data yang berkualitas tidak cukup hanya mengandalkan keterampilan teknis dalam mengoperasikan perangkat lunak. Peneliti juga harus memahami rancangan penelitian, karakteristik data, mutu instrumen, metode analisis, validitas, reliabilitas, dan prinsip etika penelitian. Dalam penelitian kuantitatif, aplikasi statistik dapat membantu proses analisis deskriptif dan inferensial secara lebih terstruktur. Sementara itu, dalam penelitian kualitatif, aplikasi berbasis coding dapat digunakan untuk menata data, mengenali pola, membentuk kategori, dan membantu proses interpretasi. Oleh karena itu, teknologi seharusnya ditempatkan sebagai sarana pendukung analisis, bukan sebagai pengganti kemampuan metodologis dan kemampuan berpikir ilmiah peneliti.
Effect of World Oil Prices on Cryptocurrency Return Mohd. Heikal; Maulana Majied Sumatrani Saragih; Rico Nur Ilham; Muammar Khaddafi; Rusydi Rusydi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i1.9

Abstract

This study aims to determine the effect ofWorld Oil Priceseffect on Return Cryptocurrency. The researcher uses a descriptive quantitative approach. Replication research is the repetition of the basic experiment. The analytical method used is multiple linear regression model. As for the results of this study, the variable World Oil Price (X) can explain the Return Cryptocurrency variable (Y) of 27.9%.variableWorld Oil Prices(X) significant effectagainst the Return Cryptocurrency variable (Y). Oil price fluctuations on the world market have an effect on Cryptocurrency Return. In this study, it is found that fluctuations in oil prices in the world market have a positive impact on Cryptocurrency Return. That is, the increase in oil prices encourages the rise of Cryptocurrencies. Researchers suggest to pay more attention to world oil prices first before other commodities, because the impact of world oil prices is very large on commodity prices worldwide. So, for example, a decline in world oil prices can affect Cryptocurrency Return.
STUDY OF DIGITAL SERVICE TRANSFORMATION IN FINANCIAL TRANSACTIONS AT RAJA AHMAD TABIB HOSPITAL WITH SWOT ANALYSIS APPROACH Kristina Harahap; Erisna Dewi Ariyani; Andri Saputra; Susilo Budi Hartanto; Sepyenita; Syarifah Fatimah; Indrayani; Muammar Khaddafi; Jumadil Saputra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.63

Abstract

In the existence of digital transformation in the field of health services in order to improve it. So that the Raja Ahmad Tabib of Regional Public Hospital has implemented a Hospital Management Information System (SIM-RS) which is integrated with the Quick Response Indonesian Standard (QRIS) as a tool for using digital transactions as a method of payment in cashier service products that are more transparent and accountable so that services for patients are more efficient and effective. Therefore, this study aims to identify the strengths, weaknesses, opportunities and threats to the transformation of digital services in financial transactions. Based on the SWOT analysis mapping, a strategy that is very suitable for the position of Raja Ahmad Tabib Hospital, namely the SO strategy (Comparative Advantage Strategy).
REVIEW OF FINANCIAL MANAGEMENT IN SUPPORTING VILLAGE FUND POLICIES TO IMPROVE VILLAGE DEVELOPMENT EFFECTIVENESS IN THE RIAU ARCHIPELAGO PROVINCE Fanni Okan Perdana; Yeni Ardianti; Raja Afrikurniawan; Ade Rahmah; Zauwahir; Syahrianis; Muammar Khaddafi; Indrayani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.64

Abstract

In increasing the effectiveness of village development, policies on the use of village funds are needed in order to create strong, advanced, independent and democratic villages. Then the management of village financial management is the main factor for supporting fund policies based on the Regulation of the Minister of Home Affairs No. 20 of 2018 as a reference in financial management by the village government in the Village Revenue and Expenditure Budget funds, which is a form of management of village finance to carry out openly and responsibly for the prosperity of the village community, but in the implementation of village development sourced from the State Revenue and Expenditure Budget funds are still not optimal in accordance with management functions. therefore, this journal conducts a review of financial management carried out by village government officials as executors in managing village funds through a qualitative descriptive method based on secondary data. So that the results of this study identify that in implementing village fund financial management, village government officials are needed who have qualities that are able to be transparent, accountable, participatory, and orderly as well as disciplined in managing the budget so that the purpose of village funds can be realized to be development in a fair and equitable manner.
ANALYSIS OF FACTORS OF SUCCESS AND FAILURE OF MERGER ACQUISITION Yunita; Hendri Maulana; Filya Fatriasari; Amri Sirait; Robi Sanjaya; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.65

Abstract

Based on previous research and phenomena, researchers will analyze the success and failure factors of mergers and acquisitions in order to gain a deeper understanding. The purpose of this research is to find out the factors that contribute to success and failure in the process of mergers and acquisitions. The research method used is qualitative research with descriptive analysis techniques, using library research. This study aims to describe current and past phenomena in the context of mergers and acquisitions, the results of the research show that the implementation of strict and comprehensive due diligence is an important factor in achieving success in conducting M&A. Organizational culture was identified as an important catalyst influencing the success rate of M&A. that strong and strategic leadership, including transformational leaders.
JOINT VENTURE AND STRATEGIC ALLIANCE Abdul Azis; Asmara Dewi; Auzar; Ganar Septyadi; Riduan Sihite; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.66

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio and Operating Expenses and Operating Income on profitability at PT. Sharia Aceh Bank. Where in this study profitability is seen from the return on assets (ROA). This study uses a quantitative method using the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2012 to 2021. The results of this study indicate that the Capital Adequacy Ratio partially has no effect, Non Performing Financing partially has a positive and significant effect, Financing To Deposit Ratio partially has an effect negative and significant,
FACTORS INFLUENCING SUCCESS AND FAILURE IN MERGERS AND ACQUISITIONS : A Case Study of PT Unilever Indonesia Tbk Surawan; Syamsurizal; Nurdin Ihsan; Khaidir; Dwi Firda; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.67

Abstract

Mergers and Acquisitions (M&A) are commonly used strategies by companies to achieve growth, expand market share, gain access to new technologies, and attain competitive advantage. However, the M&A process does not always go as planned and can face complex challenges. Many companies experience failures in executing mergers and acquisitions, which impact organizational performance and shareholder value. Therefore, it is crucial to understand the factors that influence success and failure in this process, particularly in the context of multinational companies like PT Unilever Indonesia Tbk. The literature suggests that there are numerous factors contributing to the success or failure of mergers and acquisitions. These factors include clear strategies and objectives, effective operational integration, organizational culture management, strong leadership, effective change management, human resource management, and external factors such as market conditions and regulations. It is important for companies to carefully consider and manage these factors in their merger and acquisition processes. The case study of PT Unilever Indonesia Tbk serves as the focus of this research article. The company has undergone several mergers and acquisitions in its history, including notable acquisitions like PT Rexona Indonesia and PT Annapurna. Therefore, analyzing the factors influencing success and failure in the mergers and acquisitions of PT Unilever Indonesia Tbk can provide valuable insights for other companies planning M&A in the future. This research adopts a qualitative approach by collecting data through relevant literature studies, financial reports, and company publications. The collected data is then systematically analyzed to identify the factors influencing the success and failure of mergers and acquisitions in PT Unilever Indonesia Tbk. The findings of this research are expected to provide better insights and understanding of the factors influencing success and failure in mergers and acquisitions, particularly in the context of PT Unilever Indonesia Tbk. With a better understanding of these factors, companies can take appropriate steps to enhance the chances of success in the M&A process.
ANALYSIS OF FINANCIAL MANAGEMENT IN PORT BUSINESS ENTITIES KARIMUN DISTRICT Ady Hermawan; Andre Resta Ferdian; Azman; Febrianto Rinaldi; Prihandani; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.68

Abstract

The research aims to analyze and find out operational costs and financial performance for 2021-2022 at the Karimun Regency Port Business Entities. This study uses a quantitative descriptive approach, which is numerical data that is managed and analyzed. Data collection techniques used are observation, interviews, and documentation. As for the data analysis technique used in this study to determine operational costs used the operational cost budget formula and to determine the company's financial performance used profitability ratios, solvency ratios, liquidity ratios, and activity ratios. The results showed that the operational cost budget level was not efficient. Financial performance of the Karimun Regency Port Business Entity in 2021-2022 using profitability ratio analysis.
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'aina Naz'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