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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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FACTORS AFFECTING THE PERFORMANCE OF USER GOODS ADMINISTRATOR/PROVIDER ADMINISTRATOR WITH LEADERS' COMMITMENT AS A MODERATING VARIABLE (EMPIRICAL STUDY IN THE RIAU ISLANDS PROVINCIAL GOVERNMENT) Nelly Huzrin Hood; 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.v1i5.71

Abstract

This study aims to examine the factors that influence the performance of administrators of user goods/administrators of auxiliary user goods with leadership commitment as a moderating variable within the Riau Archipelago Provincial Government. Factors that influence include the following competency, compliance, and motivation. The population in this study were all administrators of user goods/administrators of auxiliary user goods in the Riau Archipelago Provincial Government with purposive population using a total of 188 respondents. From a population 188 respondents only 128 respondents answered the questionnaire via the google form.So the sample for this study was 128 respondents. Data Analysis used SPSS Version 25. In this study, several tests were carried out including validity and reability tests, multicollineariry tests, heteroscedasticity tests, normality tests, multiple linear regression analysis, t (partial) tests, simultaneous F tesrs, and tests of coefficient of determination.
COST OF CAPITAL DERIVED FROM LONG TERM DEBT Isdawati; Deddy Surachmad; Dewi Agustina; Gana Vige Ortega; Indrayani; Damsar; 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.v2i1.84

Abstract

Company capital that is used from debt has a greater risk than the capital owned by the company itself. The company's capital used must be done optimally in order to minimize financial risks that can occur. The capital structure determines the use of debt by financial managers to fund company activities. Decisions on capital structure (capital structure) include the selection of sources of funds both from own capital and foreign capital in the form of debt. In this case, capital becomes an important element for the running of a strategic business where the company needs to conduct a study and determine the size of the company's needs and ability to provide capital to support the work or business that will be carried out.
ANALYSIS OF MEDIUM FUND SOURCES FOR MEDIUM BUSINESS GROWTH IN THE FINANCIAL SECTOR Lie Lie; Muhammad Fajar Erdiawan; Marlina; Indrayani; Damsar; 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.v2i1.85

Abstract

This study aims to analyze the various sources of funds available to medium-sized businesses in the financial sector. The sources of funds analyzed include banks and financial institutions, venture capital, capital markets, cooperatives and government programs. The research method used is survey and analysis of secondary data obtained from verified sources. The survey was conducted on 100 respondents who are owners or managers of medium-sized businesses in the financial sector. Data analysis was performed using descriptive techniques and inferential statistics. The results show that banks and financial institutions are the most common source of funds used by medium-sized businesses in the financial sector, followed by venture capital and capital markets. Cooperatives are also a significant source of funding, especially for small and medium enterprises. In addition, government programs also make an important contribution in providing medium-sized funds through financial assistance, subsidies, and low interest loans. In conclusion, choosing the right source of funds is very important for the growth and development of medium-sized businesses in the financial sector. Understanding the advantages and limitations of each source of funds can help medium-sized entrepreneurs make wise decisions in accessing the funds they need. This research is expected to provide useful insights for entrepreneurs, financial institutions and the government in supporting the growth of the financial sector and medium enterprises as a whole
COST OF CAPITAL DERIVED FROM LONG TERM DEBT Pardamean H. Situmorang; Armen Siagian; Lizania Syahputri; Indrayani; Damsar; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.86

Abstract

Long-term debt is a policy that is often taken by companies in order to develop their business or invest in the form of fixed assets or non-fixed assets that are used as capital, because a company may not use all of its own capital to invest so that through long-term debt this is how the company can invest and from the results of that investment the company can repay its debts. The decision to take long-term debt requires careful calculation, how much the company's ability to invest and run its business operations, so that long-term debt is not a problem but makes the company grow and develop.
SOURCES OF LONG TERM FUNDING Adinda Purnama Sari; Fitria Lestari Pujiastuti; Harry Setiawan; Indrayani; Damsar; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.87

Abstract

Long-term funding is loan funds that have a tenor of more than one year. So companies that take long-term funding have more than one year to pay it off. Generally long-term repayment of funding ranges from 5 to 20 years. For companies, this type of funding is considered suitable as capital to start a business, or as a solution when large costs are needed in a short time. Sources of long-term funds are very useful for ensuring the survival of the company, through the capital market. Formation of capital and accumulation of funds aimed at increasing public participation in mobilizing funds to support national development financing. The existence of this institution is not only as a vehicle for sources of financing, but as an investment involving all potential public funds, both available domestically and abroad. For example, a company that wants to develop a business such as wanting to buy fixed assets in the form of land
THE IMPORTANCE OF CAPITAL BUDGETING IN LONG TERM INVESTMENT DECISION MAKING Syarifah Alda Azlika; Kurnia Diana; Mardian Adma Gumilang; Erik Mario Sihotang; Indrayani; Muammar Khaddafi; Damsar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.89

Abstract

Lack of significant planning in investing by a company. This because in planning an investment project of course requires substantial funds, so if not budgeted and calculated properly, it can result in investment failure projects that can cause a company to experience large losses. This study discusses capital budgeting of a project in CV. ABC will buy a new machine. In the This study discussed how to calculate the initial investment, estimate the income that the company will get during the project, how long is the capital issued by the company for investment projects will be returned, and at most what is important is whether it is feasible or not is the investment project planning. Method used in capital budgeting calculations is the payback period, discounted payback period, Net Present Value (NPV), and Internal rate of Return (IRR). In the The results showed that CV ABC accepted the plan to purchase a corn drying machine by calculating the payback period for 5 years, the NPV and IRR are considered feasible.
ANALYSIS OF ACCOUNTING TREATMENT OF PRODUCTIVE ZAKAT DISTRIBUTION PRACTICES BASED ON PSAK 109 (CASE STUDY AT THE PIDIE JAYA ZAKAT AGENCY INSTITUTION) Ikramul Hadi; Mudrikah; Muammar Khaddafi; Iswadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.111

Abstract

This research aims to analyze the accounting treatment of productive zakat distribution practices and the suitability of implementing PSAK Syariah No. 109 at Baitul Mal, Pidie Jaya Regency with the concept of recognition, measurement, presentation and disclosure of PSAK Syariah No. 109. The type of this research is a case study. The research method used is descriptive analysis method. Data collection techniques in this research used interview and documentation methods. The results of the research show that the productive zakat distribution mechanism at Baitul Mal Pidie Jaya Regency in distributing productive zakat to mustahik still uses a grant contract, which means that the productive zakat funds given to mustahik are given free of charge and gradually they have started to use the qardhul hasan contract. The implications of productive zakat funds on the status of mustahik are not yet fully capable of changing mustahik into muzakki, the status of mustahik can only change into muktafi (people who are able to meet their own needs) and munfiq (people who give infaq). Apart from that, the research results show that the concept of recognition and measurement of zakat at Baitul Mal Pidie Jaya Regency is in accordance with PSAK Syariah No. 109. The concept of recognition and measurement of infaq/alms at Baitul Mal Pidie Jaya Regency is not fully in accordance with PSAK Syariah No. 109. The concept of presentation and disclosures at Baitul Mal Pidie Jaya Regency are in accordance with PSAK Syariah No. 109.
PENGARUH PENAGIHAN PAJAK MENGGUNAKAN SURAT TEGURAN, SURAT PAKSA, DAN SURAT PERINTAH MELAKSANAKAN PENYITAAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi di KPP Pratama Lhokseumawe) Fikri Hamzah Harahap; Rany Gesta Putri Rais; Razif Razif; Muammar Khaddafi
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 2 (2022): September 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i2.8639

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh penagihan pajak menggunakan surat teguran, surat paksa, dan surat perintah melaksanakan penyitaan terhadap kepatuhan wajib pajak (Studi di KPP Pratama Lhokseumawe). Teknik pengambilan sampel yang digunakan adalah metode sampling jenuh. Pengujian dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Uji asumsi klasik terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastitas dan uji autokorelasi. Sedangkan untuk uji hipotesis terdiri dari uji t (parsial). Data yang digunakan adalah data sekunder berupa jumlah surat teguran, surat paksa dan surat perintah melaksanakan penyitaan yang dikeluarkan oleh KPP Pratama Lhokseumawe selama 3 tahun (36 bulan). Hasil penelitian secara parsial menunjukkan bahwa penagihan pajak dengan surat paksa berpengaruh positif terhadap kepatuhan wajib pajak. Penagihan pajak dengan surat teguran dan surat penyitaan berpengaruh negatif terhadap kepatuhan wajib pajak.
Pengaruh Market Value, Return On Asset, Dividend Payout Ratio dan Variance Return Terhadap Holding Period Pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Babul Huda; Muammar Khaddafi; Indrayani Indrayani; Nurhasanah Nurhasanah
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 2 (2022): September 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i2.8649

Abstract

Penelitian ini bertujuan untuk menguji pengaruh market value, return on asset, dividend payout ratio dan variance return terhadap holding period pada perusahaan sektor property, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 yang populasinya berjumlah sebanyak 62 perusahaan. Teknik pengambilan sampel mengunakan purposive sampling sehingga mendapatkan 16 sampel perusahaan dengan 64 pengamatan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang dikumpulkan dengan teknik studi dokumentasi dan penelitian kepustakaan yang diperoleh melalui www.idx.co,id, atau website resmi perusahaan masing-masing yang dianalisis menggunakan analisis regresi berganda. Hasil penelitian menggunakan uji t diperoleh bahwa variabel return on asset dan dividend payout ratio secara parsial tidak berpengaruh dan tidak signifikan terhadap holding period. Selanjutnya, variabel market value dan variance return berpengaruh dan signifikan terhadap holding period.
Analisis Kepuasan Wajib Pajak Dan Kepatuhan Wajib Pajak Terhadap Fasilitas Program Si Jempol (Jemput Pajak Online) Di Samsat Kota Lhokseumawe Mislaturrina Mislaturrina; Razif Razif; Muammar Khaddafi; Rany Gesta Putri Rais
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 2 (2022): September 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i2.8651

Abstract

Penelitian ini bertujuan untuk mengetahui apakah kepuasan wajib pajak dan kepatuhan wajib pajak dapat meningkat dengan adanya fasilitas program si Jempol (Jemput Pajak Online) di Samsat kota Lhokseumawe, serta untuk mengetahui perbandingan pembayaran pajak sebelum adanya si Jempol dengan setelah adanya si Jempol di Samsat Kota Lhokseumawe. Penelitian ini menggunakan metode Kualitatif Deskriptif yang bersifat berusaha untuk memaparkan dan menafsirkan data yang di peroleh dari lokasi penelitian. Teknik pengumpulan data dalam penelitian ini melalui sumber primer yaitu dengan melakukan wawancara terhadap 50 responden/ wajib pajak dan sumber sekunder yaitu dengan mengambil data dari Kantor Samsat terkait laporan sebelum adanya si Jempol dengan setelah adanya si Jempol di Samsat Kota Lhokseumawe. Instrumen penelitian dalam penetian ini adalah peneliti itu sendiri, artinya peneliti yang mengamati dan mengambil data penelitian dari lokasi penelitian. Pengujiaan kredibilitas data dalam penelitian ini adalah perpanjangan pengamatan oleh peneliti terkait data sekunder yang diperoleh, apakah data yang sebelumnya diperoleh sudah benar dan dicek kembali, jika data yang diperoleh selanjutnya sudah benar maka data sudah kredibel sehingga waktu perpanjangan pengamatan dapat diakhiri. Hasil dari penelitian yang dilakukan terkait si Jempol adalah program si Jempol berdampak baik dan positif terhadap pembayaran pajak. Artinya, program si Jempol ini dapat meningkatkan kepuasan wajib pajak dan kepatuhan wajib pajak, sehingga dengan adanya si Jempol ini dapat meningkatkan kesadaran masyarakat dalam membayar pajak.
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