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Analysis of the Principles of Trust and Fund Accounting in Encouraging Transparency and Accountability in Zakat Management: A Case Study of BAZNAS Medan Diah Hanifah Daulay; Juliana Nasution; Nur Ahmadi Bi Rahmani
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9959

Abstract

This study examines the integration of the amanah principle and Fund Accounting in enhancing transparency, accountability, and public trust in zakat management at BAZNAS Medan. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation, then analyzed using the Miles and Huberman model with source and method triangulation to ensure validity. The findings reveal that the amanah principle is implemented not only as a moral and spiritual value but also through institutional practices, including strict standard operating procedures, dual control mechanisms, internal audits, and transparent reporting. Transparency is applied gradually, with some reports published online and others provided upon formal request. The implementation of Fund Accounting enables the clear separation of zakat, infaq, sadaqah, amil, and other social funds in accordance with PSAK 109, PSAK 401 and PSAK 409, thereby strengthening financial accountability. The synergy between amanah and Fund Accounting has increased muzakki trust, improved financial supervision, and supported the effectiveness of zakat distribution programs in enhancing mustahik welfare. Although challenges remain in human resources and information technology, BAZNAS Medan demonstrates good zakat governance. Nevertheless, the study identifies a critical transparency gap, wherein the tiered disclosure policy requiring formal requests for certain financial reports represents an institutional limitation that constrains the achievement of full public trust and demands strategic digitalization to bridge the gap between procedural accountability and substantive transparency in the modern era.
Impact of Haikal Hassan Endorsement on Repurchase Intention of Pizza Hut Muslim Consumers: Mediated by Religiosity Syamsul Bahri; Juliana Nasution; Marliyah Marliyah
International Journal of Emerging Issues in Islamic Studies Vol. 4 No. 2 (2024): December 2024
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v4i2.2845

Abstract

The controversy surrounding Haikal Hassan's endorsement of Pizza Hut products in Indonesia has sparked debates about the intersection of religious influence and consumer behaviour in the Muslim market, particularly following public concerns about the brand's perceived connection to Israel through its parent company's business relations. This situation raises questions about how religious figures' endorsements impact Muslim consumers' purchasing decisions, especially when promoting international food brands that face scrutiny over their global business affiliations. This research aims to quantitatively measure the effect of Haikal Hassan's endorsement on Muslim consumers' repurchase intention for Pizza Hut products, considering religiosity as an intermediary variable. Using a quantitative method with an explanatory design, this research involved 100 respondents of Pizza Hut Muslim consumers in Indonesia, which were determined using a purposive sampling approach. Information was obtained from a structured questionnaire and then examined using Path Analysis with SmartPLS version 4. According to the results, endorsement has a positive and significant effect on repurchase intention but a negative and significant effect on religiosity. On the other hand, religiosity has a negative and significant impact on repurchase intention and also significantly mediates the effect of endorsement on repurchase intention. These findings contribute to the understanding of Muslim consumer behaviour and the role of religiosity in marketing, and this can be a reference for companies in developing more appropriate marketing tactics that are sensitive to the religious values of Muslim consumers in Indonesia.
Analisis Tingkat Penerapan Good Coorporate Governance Pada Usaha Kecil dan Menengah di Kota Medan Juliana Nasution; Hanifah Oktaviani Fakhri; Riski Sobari; Andi Hotmatua Harahap
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3589

Abstract

In Indonesia this millennium there have been many established companies and companies, especially in the city of Medan, and companies face stiff competition, even if it is a certain type of company, so that there is often a risk of company bankruptcy. innovative, creative and predictable ideas, the current implementation of good corporate governance (GCG) is highly recommended. Because of this, GCG is becoming more and more popular. Not only popular, but also plays an important role as a reference for the company's image. This research approach is descriptive qualitative research. Once the required information is available, the information is grouped and described based on the nature of the information. This type of data is then analyzed using descriptive methods, namely analyzing theory and connecting it to the problem under study. Factors influencing the implementation of GCG in Medan City for UKM include UKM awareness of the importance of GCG implementation, government regulations regarding GCG implementation, knowledge and skills of UKM regarding GCG implementation and access to finance and other resources needed for GCG implementation. At the same time, the government also requires government regulations designed to implement GCG to ensure compliance. Therefore, this problem can be studied in different ways and with different approaches. A literature study to analyze the level of GCG implementation in small and medium enterprises in Medan City is proposed to investigate various aspects related to GCG.
Analisis Sektor Basis Dalam Peningkatan Pertumbuhan Ekonomi Di Kabupaten Padang Lawas Utara Muhammad Rizky Siregar; Muhammad Arif; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4662

Abstract

Economic development must focus on the base sector by maximizing existing resources in the regions in order to increase economic growth as seen from the development of the Gross Regional Domestic Product (GRDP). Based on the summary above, the purpose of this research is to maximize the utilization of existing resources in the North Padang Lawas Regency area with the priority to find out how the base sector is utilized and how changes in economic structure can increase regional economic growth in North Padang Lawas Regency by making comparisons with provincial economic conditions a very important reference area to study in depth. This type of research is descriptive qualitative research using secondary and primary data. This study uses 3 analytical tools namely Location Quotien Analysis, Klassen Typology Analysis, and Growth Ratio Model. To which the results of this analysis will be responded to or given statements by related sources to reinforce the results of the analysis. According to the research results, there are 4 (four) sectors which are the base sectors namely; Agriculture, forestry and fishery sectors; Electricity and gas procurement sector; Construction sector; as well as government administration, defense and mandatory social security sectors. Where the base sector here plays an important role in the development of increasing economic growth in North Padang Lawas Regency, because people's income and business fields in this area mostly come from the base sector itself. The base sector is also always present and is a sector that has a positive value in various analytical tools used in this study.
Analisis Implementasi Anggaran Berbasis Kinerja Pada Biro Kesejahteraan Rakyat Dikantor Gubernur Sumatera Utara Mardiah Khofifah Hasibuan; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 2, No 2: 2021
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2766

Abstract

The purpose of this study was to examine the implementation of performance-based budgeting at the People's Welfare Bureau at the North Sumatra Governor's Office. Is the application in accordance with Permendagri No. 13 of 2006? The collection of data and information needed in research is carried out by field research. The data used are primary data obtained directly by interview, and secondary data through documentation. The results show that the implementation of performance-based budgeting at the people's welfare bureau at the North Sumatra governor's office has been running well according to the mandate of Permendagri No. 13 of 2006. The implementation of a performance-based budget system in the Regional Revenue and Expenditure Budget for the 2018-2021 Fiscal Year in North Sumatra Province is good, seen from the performance-based budget system which refers to the Minister of Home Affairs Regulation Number 13 of 2006 and the Minister of Home Affairs Regulation Number 37 year 2014.
Pengaruh Kualitas Pelayanan dan Fasilitas Terhadap Kepuasan Nasabah BPJS Kesehatan di Puskesmas Ujung Kubu Kabupaten Batu Bara Suri Sakinah Handayani; Tri Inda Fadhila Rahma; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4354

Abstract

The purpose of this study was to determine the quality of services and facilities for BPJS health customer satisfaction at the Ujung Kubu Health Center in Batu Bara Regency, using a questionnaire data collection technique distributed to respondents using the Probability Sampling method with the Simple Random Sampling technique using Slovin flats, with a sample size of 74 respondents. Service quality has a positive and significant effect on customer satisfaction at the Ujung Kubu Health Center in Batu Bara Regency. This can be seen in the t test table in the Standardizes Coefficients column, which proves that service quality has a 32.7% value on customer satisfaction. This value proves that service quality has an effect on customer satisfaction. The facilities at the Ujung Kubu Health Center in Batu Bara Regency have no problems because the more complete and adequate the facilities provided, the more customer satisfaction increases. So by looking at the t test table in the column Standardiez coefficients. This proves that facilities have an effect on customer satisfaction of 27.7%, this value proves that facilities have an effect on customer satisfaction. Based on the simultaneous test between service quality and facilities on customer satisfaction there is a significant influence. This condition was supported by the questionnaires distributed by the researcher to the respondents where most of the respondents answered that they agreed to all statements. However, there was a decrease in the percentage in the statement that after seeking further information the customer wanted to have BPJS at the Ujung Kubu Health Center in Batu Bara district. For the results of the determination test, the magnitude of R2 is 0.260, which means that 26% of the customer satisfaction variable is influenced by the variable quality of service and facilities, while the remaining 74% is influenced by other variables not examined by researchers. 
Analisis Implementasi Pengawasan Ekspor Impor Barang Pada KPPBC Tipe Madya Pabean Belawan Mahani Faiza Aulia; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 2, No 2: 2021
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2767

Abstract

KPPBC Tipe Madya Pabean Belawan is one of the vertical units Direktora Jendral Bea dan Cukai ministry of the republic Indonesia, which oversees the work area covering the port of Belawan which is one of the major sea ports in Indonesia. This study aims to determine the implementation of the export import supervision of goods at the KPPBC Tipe Madya Pabean Belawan. Primary data is in the form of direct interviews with information service center staff anf prosecution and investigation staff. Secondary data in the form of company documentation, web and internet. The results of this study conclude thet the implementation of the export import supervision of goods at the KPPBC Tipe Madya Pabean Belawan has been going well and in accordance with customs regulations, but there are inhibiting and supporting factors in the export import supervision. The inhibiting factor is the limited human resources with awide enough working area so that it is not possible to carry out comprehensive supervision at the same time and the lack of knowledge of new service users regarding the provisions of customs regulations. Supporting factor for the supervision of exports and imports are eduquate facilities and infrastructure and the importers who do import activities are familiar with customs regulation, makin it easier for the supervisory unit to supervise exported and imported goods.
Analisis Pengaruh Word Of Mouth Terhadap Keputusan Nasabah Untuk Menabung Dengan Brand Equity Sebagai Variabel Mediasi Pada PT. Bank Syariah Indonesia (BSI) Kantor Cabang Perdagangan Meiti Fani; Nurbaiti Nurbaiti; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4342

Abstract

This study aims to examine the influence of word of mouth analysis on the customer's decision to save with brand equity as a mediation variable at PT. Bank Syariah Indonesia (BSI) trading branch offices either partially or simultaneously, and also in path analysis. This study uses quantitative methods with data collection using likert scale method. Subjects used in this study are customers of PT. Bank Syariah Indonesia (BSI) trading branch offices totaling 100 people and taken by using probability sampling. Data analysis techniques through IBM SPSS statistical program 25. The results of this study show that. First, Word of Mouth has a positive and significant effect on customer decisions with a significant value of 0.026 0.05. Second, Word of Mouth has a positive and significant effect on brand equity with a significant value of 0.000 0.05. Third, brand equity has a positive and significant effect on customer decisions with a significant value of 0.008 0.05. And, fourth, word of mouth indirectly affects the customer's decision to save through brand equity as a mediation variable with the value of indirect influence greater than direct influence.
Analisis Pemotongan Dan Pemungutan Laporan Pajak Di Dinas Kelautan Dan Perikanan Sumatera Utara Juliana Nasution; Suci Ramadhini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6117

Abstract

Penelitian ini bertujuan untuk menganalisis mekanisme pemotongan dan pemungutan pajak di Dinas Kelautan dan Perikanan Sumatera Utara. Fokus utama studi ini adalah untuk mengevaluasi kepatuhan terhadap peraturan perpajakan, efektivitas sistem pemungutan pajak, serta mengidentifikasi kendala dalam pelaksanaan kewajiban perpajakan di instansi pemerintah. Metode yang diterapkan adalah studi kasus dengan pendekatan kualitatif, yang mencakup analisis dokumen, wawancara dengan staf, dan observasi langsung di lokasi. Hasil penelitian mengindikasikan bahwa meskipun tingkat kepatuhan terhadap peraturan perpajakan relatif baik, masih terdapat beberapa tantangan, seperti kurangnya pemahaman pegawai mengenai peraturan terbaru dan sistem pelaporan pajak yang belum berfungsi secara optimal. Penelitian ini menyarankan peningkatan pelatihan bagi pegawai, pembaruan sistem manajemen pajak, dan peningkatan kerjasama dengan Kantor Pajak sebagai upaya untuk memperbaiki proses pemungutan pajak.
Sharia Capital Market Education and Investment Accessibility: Determinants of Students’ Investment Intentions Luthfia Masfa Nur; Juliana Nasution; Nur Ahmadi Bi Rahmani
Jurnal Investasi Islam Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i1.14729

Abstract

This study examines the effect of sharia capital market education and investment accessibility on students’ investment intentions. While prior studies have predominantly focused on financial literacy and general investment intention, limited research integrates structured educational interventions with accessibility factors within the sharia investment context. This study adopts a quantitative approach using primary data collected from students at Universitas Islam Negeri Sumatera Utara. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that participation in sharia capital market education significantly influences investment intention (t = 10.266; p < 0.001). Investment accessibility, represented by the ease of account opening, also shows a significant positive effect (t = 3.525; p < 0.001). The model explains 89.2% of the variance in investment intention (R² = 0.892). This study contributes to the literature by integrating educational intervention and accessibility within the framework of the Theory of Planned Behavior and behavioral finance. The findings highlight that structured education combined with accessible investment platforms plays a critical role in shaping students’ intention to invest in sharia financial instruments. 
Co-Authors Abda Abda Adelia Azizi Adelia Marhamah Adelia Safitri Adinda Afifa Afifah Aulia Khoirunisa 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 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 Andi Hotmatua Harahap Andri Soemitra Andri Soemitra Anggi Rizkina Sari Siregar 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 Cut Fadilah 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 Diah Hanifah Daulay Dian April Yani Dian April Yani Dicky Aris Munanda Meliala Dicky Ramadhan Dimas Akbar Nugroho Dina Siregar Dinda Anggi Nurhayati Dini Safarina Dwi Septialamsyah Elvina, Ayu Eni Saputri Eri Manuri Evi Hermawati Evi Hermawati Fachrul Rozy Fadhila Rahma, Tri Inda Fadilla Miranty Fadlan Arrasyid Bintang 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 Oktaviani Fakhri 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 Indah Wahyu Prastiwi 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 Luthfia Masfa Nur M. Daffa Maulana Nasution M. Daffa Nasution M. Ilham Saputra M.Indra Mulia Nasution Mahani Faiza Aulia Maharani, Anggun Debana Mahendra, Afriza Maidalena, Maidalena Maisaroh Maisaroh Maisaroh Maisaroh Majalipa Awalia Manurung, Nabila Tasya Nurhafifah Mardiah Khofifah Hasibuan Maria Santia Siregar Marliyah Marliyah Marliyah Marliyah, Marliyah Maryam Batubara Maryam Batubara Maulana Abdul Fattah Maulana Abdul Malik Tambunan Maulana Muhammad Hamzah Maylin Azzahra Maysara Hapni Tanjung Meiriyama, Meiriyama Meiti Fani Miftah Khoiriaturrahmah Miranda Panjaitan Mispa Herlina Wati Mufti, Robi Muhammad Anwar Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Ezar Al Rivan 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 Ilzam Harahap Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Riduan, Muhammad Muhammad Rizky Siregar Muhammad Sendi Muhammad Syahbudi Muhammad Yafiz 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 Ahmadi Bi Rahmani Nur Haqqul Hisyam Al Ma’shum Nur Hasanah Nur Hidayah Pulungan Nur Laily Safitri Nuraini Nuraini Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nuri Aslami Nurlaila Nurlaila Nursantri Yanti Nurul Izzah Nasution Nurul Jannah Nurul Jannah Nurul Maghfirah Nurul Ni&#039;mah Qodriyah 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 Daim Harahap Rahmat Hidayat Rahmatul Fadilah Rahmi Syahfitri Harahap Rahmi Syahriza Raihan Ramadhanty Raja Rendi Alfayed Rambe, M. Jepri Pratama Ramlah Rasikah Firjatullah Lubis Reni Ria Armayani Ridayanti Ridayanti Ridwan Azhari Lubis Rifki Ismal Rifky Nanda Putra Lubis Riska Adwiyah Hasibuan Riski Halomoan Siregar Riski Sobari Risma Warti Ritonga, Nadhrah Adlina Riyadi Riyadi Rizka Hidayanti Daulay Rizka Safitri Rizki Nur Amalia Nasution Rizky Febrian Saragih Rizqy Fahmi Roni Lawaldy Salwa Apriliza 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 Sri Anjani Sri Ayu Fadhilah Sri Dewi Anggraini Sri Harahap Sri Maharani Sri Rahayu Sri Rahayu Sri Ramadhani Suci Ardilla Ramadhani Haharap Suci Ramadhini Sucita Alfiani Sugianto Sugianto Sugianto Sugianto Suhailatun Nafisah Supardi Supardi Suri Sakinah Handayani Suryani Suryani Susi Apriliani Syafri Hawari Lubis Syahri Fadhilla Syahri Fadhilla Syamsiar, Syamsiar Syamsul Bahri Syarbaini, Ahmad Muhaisin B. Tambunan, Khairina Tanzila Arifah Putri Tari Nur Syafni Sinaga Tengku Chairrani Tengku Muhammad Rafly Rachman Tiara Ermeli Tiara Fadilah Tri Atmojo Kusmayadi Tri Atmojo Kusmayadi Tri Danu Satria Tri Inda Fadhila Rahma Tri Inda Fadhila Rahma Tri Kurniati Tryana Ramadhany Batubara Tryana Ramadhany Batubara Tuti Anggraini Tuti Anggraini Ummi Rosyidah Ummu Hany Miftaloka Utami, Novidia Vania Ananda Nashuha Harahap Vera Maytara Vira Yuniar Wafiq Fitria Ashillah Wahyu Syarvina Wanhar Nasution Widya Agussani Widya Ayu Harahap Wirda Hediyati Wiwin Khairany Simanjuntak Wiwin Rita Sari Wulan Amelia Fernanda Yasmita, Hafsyah Yenni Samri Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yohannes, Yohannes Yusrizal Yusrizal Yusvi Rhofiva Tasya Zhafran, Faras Abiyyu Zharin F Syahdinar Zuhrinal M. Nawawi Zuhrinal M. Nawawi Zukhruf Fahri Zulfakhri Irfan Rangkuti Zulhamidah Zulhamidah Zulhamidah Zulhamidah Zulhamidah, Zulhamidah