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Juliana Nasution
Universitas Islam Negeri Sumatra Utara
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Analysis of Salary and Wage Accounting Information Systems in The Framework of Internal Control at PTPN IV Medan Zhafran, Faras Abiyyu; Nasution, Juliana
Widya Balina Vol 8 No 2 (2023): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v8i2.346

Abstract

The structure of interrelated procedures in the payroll and wage accounting system is based on a comprehensive plan for carrying out the company's core operations and functions. Interior control is essential for this framework, including hierarchical designs, techniques, and activities consolidated to safeguard organization resources, check the unwavering quality and exactness of bookkeeping information, further develop capability, and guarantee consistency with the executive guidelines. The compensation and pay bookkeeping data framework at PTPN IV Medan isn't completely as per the hypothesis that upholds it. Despite the fact that she had been helped by unique mark programming, Ms. Office Excel, dan Accurate Accounting System, related works actually have not arrived at the best level. As a result, the payroll and wage accounting information system's internal control can still be improved, particularly with regard to the division of labor in the financial sector. This can be accomplished by creating new sections in accordance with applicable theory, such as the employment function, the PPh21 function, and other functions, to ensure this system's internal control is more efficient.
Perlakuan akuntansi piutang rekening air pada PDAM Tirta Agara Kabupaten Aceh Tenggara Shapura, Mutiara Ratu; Juliana Nasution
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. Spesial Issues 3 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v2iSpesial Issues 3.1494

Abstract

PDAM income is obtained from the distribution of clean water to cosromers on credit.Water receivables are the main income for PDAM,sales activity is one of the most important activities.Thus,the sales department is required to have good sales information to support its performance,be thorough and accurate in the management of sales results as well as the reporting process and supported by adequate data source facilities and facilities. “Accounting for Water Account Receivables at PDAM Tirta AAgara,Southeast Aceh Regency”.
DIVERSIFIKASI PRODUK OLAHAN GAMBIR TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN PAKPAK BHARAT DALAM PRESPEKTIF EKONOMI ISLAM Munawarah, Desna; Batubara, Chuzaimah; Nasution, Juliana
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 1 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia 
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v2i1.2627

Abstract

Penelitian ini bertujuan untuk mengetahui pengembangan diversifikasi produk olahan Gambir terhadap peningkatan kesejahteraan masyarakat di Kabupaten Pakpak Bharat, untuk mengetahui tinjaun Ekonomi Islam pada diversifikasi produk olahan Gambir terhadap peningkatan kesejahteraan masyarakat di Kabupaten Pakpak Bharat dan untuk mengetahui kendala dan solusi diversifikasi produk olahan gambir terhadap peningkatan kesejahteraan masyarakat di Kabupaten Pakpak Bharat. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan jenis penelitian studi kasus, dimana penelitian ini dilakuan terhadap suatu objek yang dilakukan secara seutuhnya, menyeluruh dan mendalam dengan menggunakan berbagai macam sumber data. Analisis data model interaktif Miles and Huberman. Metode pengumpulan data dengan observasi, wawancara dan dokumentasi pada Petani, masyarakat dan industri teh Gambir di Kecamatan Pakpak Baharat. Hasil penelitian menunjukkan bahwa keberadaan industri pengolahan teh gambir berdampak positif bagi masyarakat sekitar. Jika ditinjau dari perpektif ekonomi Islam Industri Pengolahan teh gambir PAPUN dalam aktivitasnya sudah sesuai dengan anjuran syariat Islam. Industri ini sangat menghindari penipuan aktifitasnya, dan kecurangan dalam isi produksinya. Selain itu industri ini dapat membuka lapangan pekerjaan baru bagi masyarakat sekitar industri sehingga meningkatkan produktifitas masyarakatnya mengurangi tingkat pengangguran.
SWOT Strategy Analysis of the Merger of Cigna Insurance Company with Chubb Life Company Riduan, Muhammad; Anggraini, Tuti; Nasution, Juliana
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1221

Abstract

The merger is a strategic corporate move that aims to advance Chubb by expanding and strengthening its presence in Indonesia. But the fact is that after officially conducting a merger, a strategy is needed in facing future competition. The SWOT Strategy Analysis of this research was determined with the aim of business or identifying objects related to the research. The data used in this field research was collected and analyzed using qualitative methods. So that several objectives can be obtained in this study, namely the first objective is to provide new opportunities for companies to operate efficiently, while the second objective is to reduce costs and increase company efficiency after the merger. The results showed that Chubb Life Medan Branch has many opportunities that need to be utilized effectively. Therefore, the company should evaluate its existing resources, skills and weaknesses. Based on the analysis, this research can provide strategies to help Chubb Life Medan Branch collaborate with other companies. The findings suggest the implication that Chubb Life Medan Branch should focus on improving its internal environment and external environment to enhance its performance and competitiveness. In addition, one of the best methods to strengthen the company's base is through mergers. The argument is that mergers can enable businesses to achieve their goals more quickly.
Faktor – Faktor Yang Mempengaruhi Nasabah Dalam Menggunakan Layanan Digital Banking (Deposito Mobile BSI) Dengan Menggunakan Model Unifief Theory Of Acceptance And Use Of Technology (UTAUT): Pada Bank Syariah Indonesia (BSI) KCP Kampung Pajak Labuhan Batu Utara Ridayanti Ridayanti; Marliyah Marliyah; Juliana Nasution
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.499

Abstract

This research aims to determine the influence of performance expectancy, effort expectancy, social influence, facilitating conditions on the use of Bank BSI KCP Kampung Tax Labuhan Batu Utara customers in using digital banking services. (BSI mobile deposits). This type of research is quantitative. The data used in this research is primary data obtained through questionnaires with variable instruments using a Likert scale which were distributed to respondents totaling approximately 100 people. The data analysis technique used is a data analysis test consisting of validity test, reliability test, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, and also using multiple linear analysis, which consists of F test, T test, and test the coefficient of determination (R²) using the SPSS version 22 data processing application. The results of this study show that performance expectancy has no effect, effort expectancy has a significant positive effect, social influence has a significant positive effect, and condition Facilitating conditions do not have a positive effect on Bank BSI KCP Kampung Tax Labuhan Batu Utara customers in using digital banking services (BSI Mobile Deposits).
Analysis of the Effectiveness of Motor Vehicle Insurance at PT. Jasa Raharja: Rozy, Fachrul; Harmain, Hendra; Nasution, Juliana
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.384

Abstract

This study aims to test the analysis of the effectiveness of motor vehicle insurance at PT. Jasa Raharja branch Medan. Insurance at PT. Jasa Raharja Motor are an effort to protect citizens, especially from the risk of road traffic accidents, to provide compensation to victims of traffic accidents or to their heirs. This research took 4 respondents, consisting of 1 employee PT. Jasa Raharja, and 3 people who were victims of traffic accidents, and received compensation funds. This method uses interview techniques. The interview technique was carried out in an unstructured manner using an interview guide. Research data analysis is descriptive. The results of this research indicate that PT. Jasa Raharja still seems to be good and consistent in carrying out its duties as a fund collector and distributor of traffic accident compensation funds. Traffic accident victims and recipients of compensation funds revealed that PT. Jasa Raharja is satisfied with the services provided. The benefits obtained at PT. Jasa Raharja are indeed effective and efficient because they have achieved the targets desired by PT. Jasa Raharja Branch Medan.
The Influence of Education, Community Income Level and Investment Motives on the Demand for Sharia Insurance in Sambirejo Timur Village, Percut Sei Tuan District, Deli Serdang Regency Nita, Nita Erdina; Imsar; Nasution, Juliana
ProBisnis : Jurnal Manajemen Vol. 15 No. 4 (2024): August-September: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of education, community income level and investment motives on the demand for sharia insurance. This study uses a quantitative approach and uses primary data through distributing questionnaires to the people of Sambirejo Timur Village. The sample in this study was 100 respondents. The data was processed through the SPSS version 26 for windows program with. The results of this study indicate that the t-test or partial education has a significant effect on the demand for sharia insurance. Income level does not affect the demand for sharia insurance and investment motives have a significant effect on the demand for insurance and there is an influence of education, income level and investment motives on the demand for sharia insurance. The coefficient of determination (R2) is 0.645. These results indicate that the variables of education, income level and investment motives that can be explained by the variable of demand for sharia insurance are 64.5% while the remaining 35.5% is explained by other variables that are not included in the regression model
CRITICAL IMPRESSIONS ON AMIL PROFESSIONALIZATION AND ITS INFLUENCE ON CAREER INTENTIONS: A PLS-SEM APPROACH Batubara, Maryam; Nasution, Juliana; Nasution, Muhammad Idris; Al Masri, Anas Zahir
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i2.23642

Abstract

The issue of professionalization of amil (zakat managers) still continues to occur in zakat organizations and has received strong criticism, including from students of the zakat and waqf management study program (MAZAWA). These criticisms include whether amil has become a full-time profession, education, training, and competency development for amil, the legitimacy of amil associations, the existence of a zakat amil code of ethics, as well as legal protection and the role of the state for the amil profession. This research aims to find out whether their critical impressions influence their intention to pursue a career as a professional amil. Conducted at UIN Sunan Ampel of Surabaya and IAIN Langsa, this research involved 95 respondents. Descriptive statistics and SEM-PLS via SmartPLS 4.0 software were used for data analysis. The results of the research showed that students' impressions of the professionalization of amil in Indonesia are in the medium category, which shows that there is still a lot of criticism towards it. But, their intention to pursue a career as amil remains high. Their perceptions significantly influence their career intentions; the better their perception, the higher their intention. By understanding how this professionalization can affect the efficiency, accountability and sustainability of zakat programs. Furthermore, it can increase the positive impact generated from the distribution of zakat funds.
PENGARUH KUALITAS LAYANAN, REPUTASI PERUSAHAAN DAN TEKNOLOGI BIOMETRIK TERHADAP KEPERCAYAAN NASABAH PADA BANK SYARIAH INDONESIA Wulan Amelia Fernanda; Juliana Nasution; Purnama Ramadani Silalahi
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.2402

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas layanan, reputasi perusahaan dan teknologi biometrik terhadap kepercayaan nasabah pada Bank Syariah Indonesia di Kota Medan. Penelitian ini adalah penelitian asosiatif dan jenis data yang digunakan adalah data kuantitatif. Populasi dalam penelitian ini adalah nasabah Bank Syariah Indonesia di Kota Medan. Jumlah sampel dalam penelitian ini adalah 97 orang dengan teknik pengambilan sampel menggunakan purposive sampling dengan kriteria nasabah berusia minimal 17 tahun, sudah menjadi nasabah BSI minimal 3 bulan dan nasabah yang memiliki aplikasi BSI. Analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara simultan kualitas layanan, reputasi perusahaan dan teknologi biometrik berpengaruh positif dan signifikan terhadap kepercayaan nasabah. Secara parsial, kualitas layanan, reputasi perusahaan dan teknologi biometrik berpengaruh positif dan signifikan terhadap kepercayaan nasabah pada Bank Syariah Indonesia di Kota Medan. Dan berdasarkan koefisien determinasi variabel independen mampu memengaruhi variabel dependen sebesar 68,5%.
PENGARUH DANA PIHAK KETIGA, SPREAD BAGI HASIL, TINGKAT BAGI HASIL DAN NON PERFORMING FINANCING TERHADAP VOLUME PEMBIAYAAN BERBASIS BAGI HASIL ( STUDI KASUS BANK UMUM SYARIAH PERIODE 2017-2019 ) alimaini, meriani; Dalimunte, Ahmad Amin; Nasution, Juliana
Commodity : Jurnal Perbankan dan Keuangan Islam Vol. 2 No. 2 (2023): Commodity : Jurnal Perbankan dan Keuangan Islam
Publisher : Fakultas Ekonomi Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/commodity.v2i2.1180

Abstract

This research is intended to determine and analyze the influence of Third Party Funds (DPK), Profit Sharing Spread (SBH), Profit Sharing Level (TBH), and Non Performing Financing (NPF) on the Volume of Profit Sharing Based Financing (PBH) of Sharia Commercial Banks. This research takes thebackground that the movements of PBH, DPK, SBH, TBH and NPF experience fluctuating movements from year to year. This research is quantitative in nature with secondary data sources, namely the quarterly financial balance reports of Sharia Commercial Banks starting in 2017-2019. Using multiple linear regression test as an analysis tool using SPSS 15.0. The conclusions in this study show that firstly, simultaneously, namely DPK, SBH, TBH and NPF have a significant effect on PBH. Second, separately or partially, DPK has a significant effect on PBH of Sharia Commercial Banks with a calculated t value of 22.040. Third, SBH has a significant effect on PBH with a calculated t value of 3.534. fourth, TBH has no effect on PBH at Sharia Commercial Banks with a calculated t value of -0.220. Fifth, NPF has no effect on PBH of Sharia Commercial Banks with a calculated t value of -0.1567
Co-Authors Adelia Azizi Adelia Marhamah Afifah Aulia Khoirunisa Afriza Mahendra Afrizal Afrizal Agiet Mutiara Rengganis Agiet Mutiara Rengganis Ahmad Fadli Ahmad Fauzi Ahmad Kurnia Ahmad Kurnia Ahmad Nasution, Rifaldi Ahmad Rusdi Hidayat Aida Lasmi Ajeng Manjana Ajeng Sundari Al Masri, Anas Zahir Alda, Fahimah Alfani, Dela Alimaini, Meri Ani alimaini, meriani Alivia Azzahra Alya Rahma Siregar Amelia Azura Amin Al Jawi Ananda Ibnu Sobri Hasibuan Anas Zahir Almasri Andri Soemitra Andri Soemitra Annisa Hafizzah Hutabarat Annisa Javalia Hasanah Anri Akta Perdana Siregar Antin Kurnyasih Anugrah Ramanda Lubis Anwar Syarif Aqwa Naser Daulay Arifin Fauzi Lubis Ariska Dwi Chairunisyah Asriatun Fauziah Dalimunthe Asrul Aswinata Astri Astri, Astri Asyaadatun Nazila Selaya Asyaadatun Nazila Selayan Audina Rizka Zahra Aufia Zahra Fadilah Aulia Rahmah Ayu Sukmawati Ayu Yazida Hasibuan Azrin Bahri Harahap Bardatus Syahriyah Lingga Batubara, Maryam Bintang Akbar Azhari Boy Ridho Hamgara Boy Uli Kirana Situmorang Cantika Florentina Br Bangun Chair, Marsari Chairul Adly Ginting Chaniago, M. Fadli Chessara Addina Chuzaimah Batubara, Chuzaimah Daffa Baihaqi Purnomo Dalimunte, Ahmad Amin Damayanti, Anggita Dara Puspita Dea Dara audina Dela Alfani Devara Rustiana Devella, Siska Devi Aprilia Ningsih Dewi Siti Aisyah Dewi, Khadijah Dinda Putri Dharma, Budi Dhea Ayuni Rahmah Dhiftania Luthfiya Azra Dian April Yani Dian April Yani Dicky Aris Munanda Meliala Dicky Ramadhan Dina Siregar Dinda Anggi Nurhayati Dini Safarina Dwi Septialamsyah Elvina, Ayu Eri Manuri Evi Hermawati Evi Hermawati Fachrul Rozy Fadhila Rahma, Tri Inda Fadilla Miranty Fadlul Rohman Fahimah Alda Fairuz Firjatullah Fajar Nugraha Fajar Sitanggang Faliha Ardhelia Nasution Fandy Rangkuty, Muhammad Hafif Farhan Khairi Muzanni Tarigan Farhan Lubis Farisi, Ahmad Fathur Rahman Baihaki Febriandi Akbar Sitompul Feby Sahira Fera Silvia Filza Filza Fitri Maharani Ritonga Fitri Rahmayani Fransiska, Silvia Frendi Maulana Gita Nurul Fitri Damanik Gunawan, Dandi Gustria Ningsih Habibah Shobri Hadziyah, Idzni Hafiz Irsyad Hanifah Ramadhani Harahap, Aswan Nawawi Harahap, Muhammad Ikhsan Harahap, Syarah Nurul Fhadhilah Hasanah, Aulia Hasibuan, Ismi Khoiriah Hayani, Nur Syamsidah Hedi Afandi Ritonga Hendra Harmain Hendra Harmain Hendra Kartika HENDRA SETIAWAN Hidayat, Ahmad Rusdi Hilma kholilah lubis Humairoh Qolbiah Siregar Iga Dwi Wardanah Imsar Imsar Imsar Imsar Imsar Imsar Imsar Indri Andini Iskandar, Irfan Isnaini Harahap Ithohirah Harahap Jannah, Nurul Jefri Mardan Jihan Karina Putri Kamilah, K Kamilah, Kamilah Khairani, Nazla Khairunnisa Asri Khairunnisa Khairunnisa Khairunnisa Saragih Kharisa Abdi Khofifah Sari Hasibuan Khofifah Shofy Aulia Khoirul Ardani Manurung Khoirul Tamimi Khoirul Yahya Kurniati, Tri Kurniawan Kurniawan Kusuma, Mitra Dewi Laila Hafni Lailanur Fadillah Nasution Laylan Syafina Lestari Nasution, Annio Indah Lingga, Bardatus Syahriyah Lubis, Siti Nurhaliza M Ezar Al Rivan M. Daffa Maulana Nasution M. Daffa Nasution M. Ilham Saputra M.Indra Mulia Nasution Maharani, Anggun Debana Mahendra, Afriza Maisaroh Maisaroh Maisaroh Maisaroh Majalipa Awalia Manurung, Nabila Tasya Nurhafifah Maria Santia Siregar Marliyah Marliyah, Marliyah Maryam Batubara Maryam Batubara Maulana Abdul Fattah Maulana Abdul Malik Tambunan Maulana Muhammad Hamzah Maylin Azzahra Maysara Hapni Tanjung Meiriyama, Meiriyama Miftah Khoiriaturrahmah Mispa Herlina Wati Mufti, Robi Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Farhan Alyusri Muhammad Fariz Adhitya Muhammad Fathoni Muhammad Hafiz Muhammad Hafiz Muhammad Hakim Nasution Muhammad Idris Nasution Muhammad Idris Nasution Muhammad Idris Nst Muhammad Ramadhan Muhammad Riduan, Muhammad Muhammad Sendi Muhammad Subhan Muhammad Yunus Sofian Muliana Munawarah, Desna Mursidah, Silmi Nadhrah Adlina Ritonga Nadya Ervina Saragih Nadya Haryanti Nafisah, Hana Nanda Aulia Nanda Nadila Yutia Narasyah Salmehira Nasution, Muhammad Idris Nasution, Nurul Izzah Natama Habibi Hazed Surbakti Nazla Khairani Niken Nurul Azizah Nilam Utami Aqillah Nita, Nita Erdina Niza Utami Novita Sari Novita Tanjung Nur Afria Nanda Safitri Nur Ahmadi Bi Ahmani Nur Ahmadi Bi Rahmani Nur Haqqul Hisyam Al Ma’shum Nur Hasanah Nur Laily Safitri Nurbaiti Nurbaiti Nurlaila Nurlaila Nurul Izzah Nasution Nurul Jannah Nurul Maghfirah Nurul Pratiwi Nurussyifa Razak Nurwani Nurwani Nusroh Afifah Omiyati Oman Putri Pina Wardani Purnama Ramadani Silalahi Puspita, Rini Putri Rahmadany Putri Rahmaini Suheri Rafika Azwina Rahma, Tri Inda Fadhila Rahmah Sudana Siregar Rahmat Daim Harahap Rahmat Hidayat Rahmatul Fadilah Rahmi Syahfitri Harahap Raihan Ramadhanty Raja Rendi Alfayed Rambe, M. Jepri Pratama Ramlah Reni Ria Armayani Ridayanti Ridayanti Ridwan Azhari Lubis Rifki Ismal Rifky Nanda Putra Lubis Riska Adwiyah Hasibuan Riski Halomoan Siregar Risma Warti Ritonga, Nadhrah Adlina Riyadi Riyadi Rizka Hidayanti Daulay Rizka Safitri Rizki Nur Amalia Nasution Rizky Febrian Saragih Rizqy Fahmi Roni Lawaldy Salwa Fadhilah Haya Salwa, Nisrina Samsi Efendi Saparuddin Siregar Saparuddin Siregar Saputra, M. Ilham Saputri, Eni Saragih, Rizky Febrian Sarah Ramadhani Sari, Deva Kumala Satria Abdillah Ilman Seri Wahyuni Harahap Shafarina Nurul Izzah Shakinah, Putri Shapura, Mutiara Ratu Sheila Anggraini shinta Mustika Hutabarat Silmi Mursidah Sinta Nur Azlina Sintaini Fisholiha Siregar, Dhetia Putri Siregar, Khidir Siregar, Nabilah Hannani Siti Aisa Siti Amrina Hasibuan Solly Aryza Sri Dewi Anggraini Sri Maharani Sri Rahayu Sri Rahayu Sri Ramadhani Suci Ardilla Ramadhani Haharap Suci Ramadhini Sucita Alfiani Sugianto Sugianto Sugianto Sugianto Suhailatun Nafisah Supardi Supardi Suryani Suryani Susi Apriliani Syafri Hawari Lubis Syahri Fadhilla Syahri Fadhilla Syamsiar, Syamsiar Syarbaini, Ahmad Muhaisin B. Tambunan, Khairina Tanzila Arifah Putri Tengku Chairrani Tiara Ermeli Tiara Fadilah Tri Atmojo Kusmayadi Tri Atmojo Kusmayadi Tri Inda Fadhila Rahma Tryana Ramadhany Batubara Tryana Ramadhany Batubara Tuti Anggraini Ulil Azmi Parinduri Ummi Rosyidah Ummu Hany Miftaloka Utami, Novidia Vania Ananda Nashuha Harahap Vera Maytara Vira Yuniar Wafiq Fitria Ashillah Wanhar Nasution Widya Agussani Widya Ayu Harahap Wirda Hediyati Wiwik Handayani Wiwin Khairany Simanjuntak Wiwin Rita Sari Wulan Amelia Fernanda Yasmita, Hafsyah Yenni Samri Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yusrizal Yusrizal Yusvi Rhofiva Tasya Zhafran, Faras Abiyyu Zharin F Syahdinar Zuhrinal M. Nawawi Zukhruf Fahri Zulfakhri Irfan Rangkuti Zulhamidah Zulhamidah Zulhamidah Zulhamidah Zulhamidah, Zulhamidah