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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) 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 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 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
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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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.
The Effect Of Trust, Service Quality And Price On Customer Loyalty With Customer Satisfaction As An Intervening Variable At Jne Tanjung Pinang Branch Wilia Octadina; Bambang Satriawan; Muammar Khaddafi
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.224

Abstract

This study aims to determine the direct and indirect effect of trust, service quality, price on customer loyalty through customer satisfaction at JNE Tanjung Pinang Branch. This type of research uses quantitative research methods with primary and secondary data sources. This research was conducted at JNE Tanjung Pinang Branch, Tanjung Pinang, Riau Islands. This research started from March 2023 to August 2023. Based on the results of JNE transaction data for Tanjungpinang City, the population taken is consumers from the corporate and social commerce types who trust the delivery of goods/files from companies or agencies with JNE. The population is 146 from both corporate and social commerce types who have collaborated with JNE Tanjung Pinang. In this study, data collection was carried out using the census method in which the entire population was taken as a sample. By using the census method, this study aims to obtain accurate and representative data from the entire existing population. This step will make it easier for researchers to analyze and describe the characteristics and events that occur in the population, Based on the provisions, the number of samples that meet the criteria from JNE users in the corporate and social community categories is 118 respondents. This research uses Smart-Pls as a data processing tool. The results of the study show that all variables have a direct and indirect effect on variables Z and Y.
The Influence of Information System Quality, Facilities, and Competence on Inpatient Satisfaction With Service Quality as an Intervening Variable at Raja Ahmad Thabib Hospital, Riau Islands Province Ira Wardeni; Bambang Satriawan; Muammar Khaddafi
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.225

Abstract

This study examines the impact of information systems, facilities, and competence on inpatient satisfaction with service quality as an intervening variable at Raja Ahmad Thabib Hospital, Riau Islands Province. The sample for this study consists of 100 individuals who either received healthcare services or are family members of patients. The research method employed is an associative method with a quantitative approach, utilizing Partial Least Square (PLS) analysis techniques through the SmartPLS Version 4.0 program. The results of the study indicate that the information system has a positive and significant effect on the satisfaction variable, facilities have a positive and significant effect on the satisfaction variable, competence does not significantly affect the satisfaction variable, service quality significantly affects the satisfaction variable, competence does not significantly affect the service quality variable, the information system has a positive and significant effect on the service quality variable, facilities have a positive and significant effect on the service quality variable, the information system positively and significantly affects the satisfaction variable with service quality as an intervening variable, facilities positively and significantly affect the satisfaction variable with service quality as an intervening variable, and competence does not significantly affect the satisfaction variable with service quality as an intervening variable at Raja Ahmad Thabib Hospital, Riau Islands Province.
Penerapan Praktek dan Teori Akuntansi Syariah sebagai Sistem Informasi Muammar Khaddafi; Armidah Armidah; Ade Andriana Salsabila; Annisa Sagala; Icha Riani; Asnah Ritonga
Journal of Islamic Economics and Finance Vol. 2 No. 4 (2024): November: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i4.1952

Abstract

Sharia accounting is an accounting system that is based on sharia principles that apply in Islamic law. The need for implementing sharia accounting has increased along with the development of the sharia economy in various countries, including Indonesia. The aim of this research is to identify and develop the application of sharia accounting practices and theories to make them more relevant to the needs of modern information systems. By utilizing a qualitative approach through literature studies, this research analyzes how sharia accounting concepts can be applied in effective and efficient information systems. The research results show that a sharia accounting-based information system needs to consider aspects of transparency, accountability and justice in accordance with sharia values. The implementation of technology in the sharia accounting information system is expected to strengthen reporting mechanisms that are more accurate and accessible to various related parties.
Penerapan Praktek dan Teori Akuntansi Syariah Berdasarkan Prinsip Syariah Muammar Khaddafi; Nuriani Nuriani; Ria Rama Sari; Nakita Sisilia; Nia Nazwa Aulia Pane; Athaya Hargita
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2634

Abstract

Sharia accounting is Islamic-based accounting that is based on the Quran and al-Hadith as well as ijma' ulama. Advances in the field of Indonesian accounting are recognized by Islamic accounting practices, which is also known as sharia accounting. The concept of sharia accounting describes the teachings of Islam, which influence all aspects of human life, including economics and accounting. The objective of this article is to explain the differences between the principles of conventional accounting and shariah accounting. To achieve this objective, this article uses the literature study method. All information and data in this paper are taken from scientific journals, books, and the internet. The results of the study show that shariah accounting is actually better in many ways than conventional accounting because it describes the conditions of the application of the principles of shariah and conventional accounting.
Pengaruh Kualitas Layanan Akuntansi Syariah Terhadap Kepercayaan Nasabah Bank Syariah Muammar Khaddafi; Rizki Zaskiyah Daulay; Ira Wahyuni; Elke Dwi Soraya; Zuhra Quratul Aini; Faraisha Syahryanna
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i6.1005

Abstract

This study aims to examine the effect of Islamic accounting service quality on customer trust in the context of Islamic banking. This literature study identifies key factors in enhancing customer trust, including transparency of financial statements, compliance with sharia principles, and overall service quality. Using the literature research method, it was found that consistent and shariah-compliant implementation of Islamic accounting plays an important role in enhancing customer trust. Service quality that includes accuracy, transparency, and sharia compliance has a significant impact on customer trust, which in turn affects customer loyalty and the growth of Islamic banks. This research provides insights for Islamic bank management to improve service quality to build customer trust.
Peran Anggaran dalam Mengambil Keputusan Manajerial di Perusahaan Muammar Khaddafi; Fuja Mastiara; Nadia Agustina; Hidayanti Hidayanti; Halimah Halimah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i4.1365

Abstract

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.
Co-Authors - Afrizal Abbas, Damanhur Abdul Azis Abet Alpha Pardede 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 Ainun Marziah Ainun Rodiyah Marpaung Ajeng Retno Anggraini Ajeng Retno Anggriani Al Syauqan Alfiah, Agry Alfian, Dedi Ali Sarpudin Alia Fawwaz Alistraja Dison Silalahi Almansa Fitra, Mohamad Amanda Putri Wijaya Amelia Nuranjani Amelia Widya Saputri, Meta Amri Sirait Ananda Feby Azzahra 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 Annesa Dianty Darwin Annisa Desviana Annisa Sagala Apriani Apriani Apriani, Novi Aprianingsih Ardhimansyah, Trio Ardi Wiranata Hutasoit ARDIANSYAH ARDIANSYAH Ardiyansyah Ari Wahyudi Aribowo, Kuncoro Arief Habibie, Mohammad 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 Aulia Santika Aura Lara Julianti Lumban Tobing Auzar Ayunita Ayunita Ayunita Azhar Humam Martua Hasibuan Azman Azwandi Azwandi Azzahra, A. F Balqis Humaira 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 Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chairil Anwar 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 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 Deviani, Yola Dewi Agustina Dewi Anggraeni, Poppy Dewi, Nolla Puspita Diah Asdiany Diana Titik Dilla Amanda Dina Rahayu Dini Rahma Sani Dix Wendy Saragih Donny Firmansyah Donny Hartanto Dwi Atmojo WP Dwi Firda Dwi Handoko, Susanto Dwi Junila Sari Dyan Anggrea Ningrum Eddy Riyanto Oemar Husein Edy Purnomo Efna, Desi Eggy syahputra Eka Khairani Eka Yanti Eko Purwanto, Zulkifli Eleonora Rumengan, Angelina Eliana Eliana Elkarima, Naseha Elke Dwi Soraya Elvitri Elvitri EM Yusuf Iis Engelin Manopo, Maya Erick Santana Erik Mario Sihotang Erisna Dewi Ariyani Erisusanto, Roy Erlina Erlina Erni Lubis Euriver Zega Eva Agustina, Eva Eva Kogoya Eva, Kemistia Evi Handayani, Evi Evi Juliani F, Falahuddin F, Fuadi Fachrudin Fachrudin Fadhila Zhabila Fadliyah Anas Tjatoer Faisal Fajri Ramadan Fajri Ramadhan Fakhrul Razak 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 Ferdiansyah Ferdiansyah Ferdiansyah Ferdiansyah Fetty Herlina Filya Fatriasari Fita Hermaya Fitria Lestari Pujiastuti Franto Tonggi Tampubolon Friska Sihombing, Elisabet Fuadi Fuadi Fuadi Fuja Mastiara Gana Vige Ortega Ganar Septyadi Ghazali Syamni Giantoro Rudiman Gita Indrawan, M. Gita Indrawan, Mohamad Gita Indrawan, Mohammad Habibi Habibi Hairul Halimah Halimah Halimatul Saqdiah Haluddin, Rusdin Hamdiah Handoko Gotama, William Hanum, Syarifah Harfa Fabryana Harahap Harry Setiawan Hasan Hazrina Panjaitan Heikal, Mohd Heikal, Mohd. Hendika Siringoringo Hendra Aris Hendra Harmain Hendri Maulana Hendriyan Syahputra Henny Irawati Herbert Manurung Heri Purwandi Heri Wibowo Herlambang, Guntur Herlambang, Wira Hidayanti Hidayanti Hidayat Hidayat Hidayatussaadah Hidayatussaadah Hidayatussa’adah Hilmi Hutasoit, Hasudungan I Gede Iwan Sudipa Icha Riani Ichsan Ichsan idawarni idawarni Idhar Yahya Ikramul Hadi Inda Husna Fatwa Indah Nirwana Sari Indra Indrawan, Mohamad Gita Indrayani Indrayani , Indrayani INDRAYANI INDRAYANI Indri Gemi Nestiti Indriani Azzahra Indriyani Ira Wahyuni Ira Wardeni Irada Sinta Irawati Irma Safitri Isdawati Iskandar Muda Ismoyo, Riky Iswadi Iswadi Ak Iswadi Iswadi Iwan Henri Kusnadi Iwan Kurniawan Jerry Setiawan, Ikram Juanda, Reza Julianti, Merline Jumadiah Jumadil Saputra Juni Purnama Wati Kamilia Inda Tuffahati Karina insani tumangger Katherine Kho Kenedi, Jon Kenedy, T. Fazrial Keulana Erwin Kevin Wantoper Khaidir 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 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. Oscar M. Yusuf Sirat Mahruzal Mahdi Maidola Harmiati Maisaro Majied Sumatrani Saragih, Maulana Mangara Mangasi Sinurat Mardalena Mardian Adma Gumilang Maria Susanti, Eka Marjulin Marlina Marzuki Marzuki Mauizatul Hasanah Maulana, Ervindo Mawarni Mawarni Mega Yuwanda Merwati Waruwu Meylani Yopi, Rezita Milanie, Feby Mira Ryanti Mirza Noer Rahman Misratul Izza MMSI Irfan ,S. Kom Mohamad Gita Indrawan 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 Mustika Shahana Mutia Arami Muttaqien Nabila Luthfi Nadia Agustina Nadia Cantika Nailan Saadah Ritonga Najwa Balqis Aulia Nakita Sisilia Nana Mardiana Naseha Elkarima Nasriani Naya Shafira naz'aina, naz'aina Nazaruddin Wali Naz’aina Nazwa Nabila Naz’aina, Naz’aina Nelly Huzrin Hood Ngaliman, Ngaliman Nia Nazwa Aulia Pane Nike Astarina Ningsih Nita Khairani Nofrianti Indah Pertiwi Nova Crusita Hutabarat Novaria, Rachmawati Novi Apriani Noviyanti Noviyanti, Noviyanti Nozariyanti , Reny Nozariyanti, Reny Nugra Kurnianto Nur Ainun Angkat Nur Ivani Firmanda Nur Sofbiah Mardiyah Nurdin Ihsan Nurhaliza Nurhaliza Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nuriani Nuriani Nurlaila Nurul Husna Nurul Monika Larasati Nurzanna Nurzanna Nusa Setiawan Pasaribu, Sapta Nuzul Kurniawan Oktarinaldi, Hefri Okvia Dera Utami Olenka, Rangga Ikrar Gombang Paradila Putri, Inggerit Pardamean H. Situmorang Prihandani PUJI LESTARI Puput Reisya Nabila PUTRI HANDAYANI Putri Marhaya Putri Nabillah Julia Putri Natasya Amira Putri Sarah Putri Zahratul Jannah Putri Zakia Rahma R Deci Fadillah R. Deci Fadillah Rachman, Abd. Rafiza, Raja Rahma Rahma Sari Utami Rahmah Nabila Putri Rahmasari, Ayu Rahmatun Nisa, Rahmatun Raja Afrikurniawan Raja Hafiz Hermawan Raja Irama Pujangga Raja Rafiza Ramadani, Suci Ramadhan, Chairy Rani Mauliyana Raudhatul Jannah Rayessandi Rayyan Hidayat Reny Nozariyanti 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 Riki Iswoyo Rila, Rajesh Ripaldo Hamonangan T Riris Sri Mariani Br. Tobing Risa, Fitria Riska Mahera Riyadi, Am. 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 Rusli Rusydi Rusydi Ryan Kurniawan Ritonga Safrani Safrani Safriani Safriani Sahro Sahat Marlaba Sahrul Sahrul Salmayani Salsabila Salsabila Salsabila, Atika Salsabila, Viya Aurelia Sapar Sapar Sari Yulis Terfiadi Saskia Munandar Satri, Dy Ilham Satriawan , Bambang Satriawan, Bambang Satrio, Endrie Djoko Sawaluddin Sawaluddin, Sawaluddin Sawaludin, Sawaludin Selfiana Dewi Selvisah Pitriyani Sembiring, Rinawati Sentiyani Sentiyani Sentiyani, Sentiyani Sepyenita Servo Sari Setiawan, Imam Sheptya Y.Putri Sihombing, Santi Silaban, Amon Silvia Vitri Sinurat, Mangasi Siregar, Haposan Siti Aisyah Siti Aqila Zahra Nst Siti Bakdiah Siti Hadisa Fitri Siti Razqia Nabila Sittong Parluhutan Panjaitan Situmorang, Rostiar Sri Mayang Sri Rahima Sri Yanti Suci Ananda Suci Ananda Suhaimi Suherti, Suherti SUPRIYONO Surawan 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 Azzura Taupik Hidayat, Taupik Teri Agustina Thasrif Murhadi Titik, Diana Tohara, Tohara Trie Yolanda Sari Trio Ardhimansyah Tukino, Tukino Tuti Astuti Tuti Rahmawati Ulfah Uli Bastanta S, Citra Ulya Salsabila Ulyani, Ulyani Utami, O. K Viya Aurelia Salsabila Wahyu Wahyudin Wani Fitri Wayan Catra Yasa, I Wibisono, Chablulah Wibisono, Chabullah Widiya Selvina Widodo Widodo Wilia Octadina Willia Octadina Wina Nurhayati Windayati, Diana Titik Windi Nandina Winna Irafia Pohan Wirda neli Wirdaneli Wirdaneli Yani Endang Irmarita YANITA YANITA, YANITA Yeni Ardianti Yesa Mayasari Yoana Badra Yola Deviani Yoseb Boari Yudi Febriansyah Yuliansyah Yuliansyah Yulizartika, Yulizartika Yunina YUNITA Yuslinda, Yuslinda Yusniati Yusniati Yusniati Yusniati Yusnita Putri, Sheptya Yusnta Putri, Sheptya Yusra, Muhammad Zahara Zahara Zahara Zahidah Zahidah Zahra, Siti Aqila Zauwahir Zuhra Quratul Aini Zulfahmi Zulfahmi Zulkifli Zulkifli Zulmariad, Randi