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All Journal Jurnal Kebidanan Jurnal Sains Materi Indonesia Journal of Economics, Business, & Accountancy Ventura FIAT JUSTISIA: Jurnal Ilmu Hukum JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOIV : International Journal on Informatics Visualization Emerging Science Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Business and Behavioural Entrepreneurship Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi dan Keuangan Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) JSKK (Jurnal Sains Keolahragaan dan Kesehatan) Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial MALIA Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kreativitas PKM Unes Law Review YUME : Journal of Management Jurnal Teknik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Tabarru': Islamic Banking and Finance Jurnal Yudisial JIA (Jurnal Ilmiah Akuntansi) DIVERSI : Jurnal Hukum JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Pengabdiaan Masyarakat Kasih (JPMK) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Pamulang Law Review Jurnal Kesehatan Pasak Bumi Kalimantan Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Independent Jurnal Kesehatan Tambusai International Journal on Social Science, Economics and Art Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Indonesian Journal of Sport Management International Journal of Social Service and Research Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Gesture: Jurnal Seni Tari Journal of Innovation Research and Knowledge Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Golden Ratio of Data in Summary Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Best Journal of Administration and Management Indonesia Auditing Research Journal Journal of Economics and Social Sciences Indonesia Accounting Research Journal Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies Journal of Social Science Jurnal Kesehatan Tropis Indonesia Enrichment: Journal of Multidisciplinary Research and Development Ekalaya : Jurnal Ekonomi Akuntansi West Science Accounting and Finance Journal of Management, Economic, and Accounting JSE: Jurnal Sharia Economica Journal Economics Technology and Entrepreneur JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research Jurnal Berita Ilmu Keperawatan JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM IIJSE Jurnal Pengabdian Kesehatan Masyarakat Mulawarman El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ANDIL Mulawarman Journal of Community Engagement Journal of Accounting Law Communication and Technology Jurnal Akuntansi Keuangan Dan Perpajakan Proceeding Of International Conference On Education, Society And Humanity Journal of Ekonomics, Finance, and Management Studies IPSSJ Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Journal of Business Inflation Management and Accounting JIMEKA Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Iskandar Muda
Program Studi Teknik Industri, Fakultas Teknik, Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Successful Implementation Model of Risk Management and Risk Based Internal Audit in Era Digital: A Systematic Literature Review Harahap, Angginun Juwita Sari; Muda, Iskandar
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2020

Abstract

The advancement of digitization creates additional chances for the effective execution of risk management and risk-based internal auditing inside an agency. This research seeks to examine the practice of risk management and risk-based internal auditing in the public sector, analyze the implementation model of these practices, and identify the successful models for their execution. The preliminary study involved the analysis of information about risk management and risk-based internal audits sourced from the Scopus Database, published between 2021 and 2024. This study was executed utilizing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework.  This study identified five domains of risk management and risk-based internal audit outcomes in the era of digitalization, specifically (1) Internal audit, (2) Risk Management, (3) Influencial factors, (4) Audit committee, (5) Integrity system and (6) transformational technology. This research also found areas that need attention for future research, namely artificial intelligence which is part of the current development of digitalization.
E-Commerce, Efikasi Diri Dan Infrastruktur Keuangan Sebagai Pendorong Keputusan Berwirausaha Mahasiswa Akuntansi Aliah, Nur; Faridani, Mutia Riska; Muda, Iskandar; Abdullah, Noor Marini Haji
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30764

Abstract

The purpose of this study was to determine whether e-commerce, self-efficacy and financial infrastructure can influence accounting students' decisions to become entrepreneurs. This study was motivated by the development of technology that has changed the mindset of accounting students to be more creative and innovative so that students' interest in becoming entrepreneurs has increased. The results of this study indicate the influence of e-commerce on accounting students' entrepreneurial decisions, self-efficacy influences accounting students' entrepreneurial decisions and financial infrastructure with accounting information systems influences accounting students' entrepreneurial decisions. Technological developments with the emergence of e-commerce provide great opportunities for students to start businesses with lower barriers. Students who have a high level of self-efficacy will be more confident in managing a business, taking risks and solving problems that arise in the entrepreneurial process. This is in accordance with behavioral theory which states that the perception of control over behavior greatly determines the emergence of intentions and ultimately entrepreneurial actions. Accounting students, who are basically equipped with the ability to understand financial recording and reporting systems, have a competitive advantage and can make business decisions appropriately.
Utilization of Village Funds Based on Good Governance as a Formulation of Community Welfare Nasution, Dito Aditia Darma; Muda, Iskandar; Barus, Mika Debora Br
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3809

Abstract

One of the most crucial sources of funding for villages to enhance communal welfare is village finance. This study aims to examine the good governance in the use of village money in the North Tapanuli Regency.  Methods of gathering data include documentation, interviews, and observation in each of the 241 villages that make up the North Tapanuli Regency. In the meantime, the data's veracity is confirmed using the triangulation method. Data reduction, data visualization, and conclusion drawing/verification are all used in data analysis. As demonstrated by community involvement, accountability, responsiveness, and transparency in the use of village funds, the study's findings show that North Tapanuli Regency's good governance-based policy for using village funds as a formulation of community welfare is fairly good. The presence of training programs, productive meetings between facilitators and the government, and coordination among village facilitators to ensure that the rules to be implemented are not obstructed are the elements that strengthen the use of village funds based on good governance. The existence of shifting regulations after the village authority has established the APBDes is the weak point.
Detecting Financial Distress in the Technology Industry: The Moderating Role of Managerial Ownership Pangaribuan, Meiko Andreas; Siregar, Fachrul A; Muda, Iskandar; Abdullah, Noor Marini Haji
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2861

Abstract

This study investigates the influence of internal financial factors profitability and leverage on the likelihood of financial distress in technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Using a quantitative approach with 102 data observations, the study also examines the moderating role of managerial ownership in these relationships. Results show that profitability has a significant negative effect on financial distress, indicating that higher profitability lowers the risk of financial trouble. Conversely, leverage has a significant positive effect, suggesting that greater debt levels increase the probability of financial distress. Furthermore, managerial ownership strengthens both the negative relationship between profitability and financial distress and the positive relationship between leverage and financial distress. These findings highlight the importance of sound financial management and corporate governance mechanisms in improving the financial stability of technology firms operating in high-risk, innovation-driven environments.
Performance Measurement at Universities: Systematic Literature Review Betavia, Ade Elsa; Sanusi, Ahmad; Muda, Iskandar; Ade Kusuma, Sambas
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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

Abstract

The success of a university is influenced by the implementation of performance measurement. Performance at the university can be seen in terms of finance and non-finance. One of the most widely used indicators to determine the success of a university is in its research dimension. Where rankings are based on research to assess the performance of a university do not reflect the overall quality of the university as in the field of teaching. For this reason, it is necessary to apply performance measurements that can assess several existing dimensions, one of which is the balanced scorecard (BSC) approach. By applying the right performance measurement, eating will be able to create improvements in all fields that lead to the realization of Good University Governance. This literature aims to present information about performance measurement at universities both in terms of measurement indicators and what methods are used in performance measurement. The constraints and benefits of performance measurement are also described in this literature. Lack of understanding of the purpose and process of using the Performance Measurement System is the biggest obstacle in the successful implementation of university performance measurement. Pressure from external parties such as stakeholders and cultural differences within the university make performance measurement not work properly.
KEPASTIAN HUKUM PENETAPAN HARGA DALAM JUAL BELI HAK ATAS TANAH DAN BANGUNAN SEBAGAI DASAR PENGENAAN PAJAK PENGHASILAN (PPh) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) YANG DIBUAT DIHADAPAN PPAT TERKAIT DENGAN HARGA YANG SEBENARNYA Muda, Iskandar; Erny Kencanawati; Sartono, Sartono
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

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Abstract

Deed of sale and purchase made before PPAT by stating the actual price that should be the only legal basis that provides absolute certainty in the imposition of Income Tax and BPHTB (das Sollen), but in reality the transaction price listed in the deed is often engineered lower (undervalue) to avoid a higher tax burden (Das Sein). This study raises two issues, namely (1) What are the legal consequences between the role of PPAT and the imposition of Income Tax (PPh) Article 4 paragraph (2) on the sale and purchase of land rights and land and building Rights Acquisition duty (Bphtb)? (2) How is the legal certainty of the role of PPAT in determining the sale and purchase price of land and buildings in the process of Bea acquisition of land and building rights (BPHTB) and the imposition of Income Tax (PPh) Article 4 paragraph (2)? by using the theory of legal consequences according to the legal consequences according to R.Soeroso and L.J. Van Apeldoorn. Metode yang digunakan dalam penelitian ini adalah penelitian yuridis normative, khususnya penelitian hukum perpustakaan atau data sekunder dengan suber hukum primer, sekunder dan tersier. Adapun pendekatan penelitian yang digunakan meliputi pendekatan legislative, kasus study, konseptual, dan metodologist analysis. Dan metode pengumpulan bahan bahan hukum tersebut dilakukan dangan mengidentifikasi dan menginventarisasi hukum positif, jurnal, dan sumber hukum lainnya. Metode yang digunakan dalam menganalisis materi hukum Gramatikal dan interpreted The system. Dan konstruksi hukum menggunakan Metode Konstruksi Analogue dan Argued Against. The results of this study in determining the purchase price of land and buildings, PPAT must run the principle of firm legal certainty and accountability because the price is the basis for the imposition of BPHTB, so that the tax process can run transparent, fair, and avoid manipulation of the value of transactions that could potentially cause disputes. In addition, PPAT is also obliged to carry out administrative validation by ensuring the Final payment of Income Tax by the seller through verification of proof of tax deposit before the deed is signed, in order to ensure tax compliance and avoid legal risks for all parties involved.
COMPARATIVE ANALYSIS OF THE DISCLOSURE INDEX IN THE NOTES TO THE FINANCIAL STATEMENTS OF CENTRAL TAPANULI REGENCY FOR FISCAL YEARS 2023–2024 Putri Adity, Safira; Soffi Sembiring, Adelya; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1779

Abstract

The title of this study is Comparative Analysis of the Disclosu re Index in the Notes to the Financial Statements of Central Tapanuli Regency for Fiscal Years 2023–2024. This study aims to analyze and compare the level of disclosure presented in the Notes to the Financial Statements (CaLK) of Central Tapanuli Regency for the fiscal years 2023 and 2024. The research applies a disclosure index method based on the Government Accounting Standards (SAP) as stipulated in Govern ment Regulation No. 71 of 2010. Each mandatory disclosure item was assessed using a binary scoring system, where a score of 1 was assigned if the item was disclosed and 0 if not. The index was then calculated to determine the overall level of compliance and transparency. The findin gs are expected to reveal whether there has been an improvement in the quality and completeness of disclosures over the two-year period. This study contributes to the literature on publ ic sector financial reporting by providing empirical evidence on the tran sparency and accountability of local government financial statements, with a specific focus on Centr al Tapanuli Regency. The results may also serve as input for local gove rnments in enhancing the quality of their financial reporting practices
Pertanggungjawaban Pengembang Properti dalam Pembuatan Perjanjian Jual Beli Bawah Tangan dan Notariil Pratikto, Pratikto; Muda, Iskandar; Santosa, Irwan
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i3.1406

Abstract

Tempat tinggal sebagai kebutuhan dasar harus dipenuhi, penyelenggaraan serta pemenuhannya menjadi tanggung jawab negara sehingga masyarakat mempunyai tempat tinggal dan mempunyai rumah yang layak serta terjangkau. Namun dengan adanya keterbatasan dari pemerintah maka kemudian pemerintah menyerahkan kepada pihak swasta atau masyarakat umum untuk menyediakan atau membangun perumahan bagi masyarakat dalam rangka memenuhi kebutuhannya. Salah satu perbuatan hukum yang berhubungan dengan program kepemilikan perumahan adalah adanya perjanjian jual beli perumahan. Dalam praktiknya, perjanjian jual beli perumahan dilakukan di bawah tangan dan secara notariil. Ketika terjadi wanprestasi maka ada tanggung jawab yang harus dilakukan oleh pengembang dan perlindungan hukum kepada pihak pembeli. Penelitian ini menggunakan metode pendekatan yuridis empiris, Data yang dipergunakan adalah data sekunder. Tujuan penelitian ini untuk mengetahui tanggungjawab pengembang dalam pembuatan perjanjian jual beli di bawah tangan dan secara notariil serta perlindungan hukum terhadap pihak pembeli jika terjadi wanprestasi. Hasil dari penelitian ini menunjukan bahwa tanggung jawab pengembang dan perlindungan hukum terhadap pihak pembeli harus dilaksanakan walaupun perjanjian jual beli dilakukan secara di bawah tangan maupun secara notariil.
ANALYSIS OF FIXED ASSET DEVELOPMENT IN PEMATANGSIANTAR CITY Aqila, Syauqi; Ramadhani Daulay, Kesya Aulia; Muda, Iskandar
Journal Economics Technology And Entrepreneur Vol 4 No 03 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i03.1777

Abstract

This study aims to analyze the management and condition of fixed assets in Pematangsiantar City, particularly in terms of acquisition, depreciation, and the causes of increases and decreases in the value of fixed assets during the 2023-2024 period. Fixed assets are important assets that have a useful life of more than 12 (twelve) months for use in government or utilized by the general public. The method used in this study is a descriptive study with a quantitative approach, using secondary data obtained from regional financial reports available on the official website of the Pematangsiantar City Regional Financial Management Agency. The results of the analysis show that the management of fixed assets in Pematangsiantar City still faces several obstacles, such as suboptimal recording, unscheduled maintenance, and the lack of an effective monitoring system. Therefore, it is necessary to improve the administration and supervision system of fixed assets so that regional assets can be utilized optimally and sustainably. This study is expected to provide a deeper understanding of the accounting treatment of fixed assets and become a reference for the government in improving fixed asset management to support better regional development.
The Effect of Implementing Muamalah Principles and Sharia Accounting Literacy on the Financial Performance of MSMEs with Sharia Compliance as an Intervening Variable (A Study of MSMEs in Medan Petisah) Mahyudin, Mahyudin; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
Journal of Accounting Law Communication and Technology Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i2.6676

Abstract

This study aims to analyze the effect of implementing muamalah principles and Sharia accounting literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with Sharia compliance as an intervening variable. The research was conducted among MSME actors in the Medan Petisah subdistrict, involving 322 respondents selected using the Slovin formula. Data analysis employed Structural Equation Modeling with a Partial Least Squares (SEM-PLS) approach. The results show that the implementation of muamalah principles has a significant positive effect on financial performance but a negative effect on Sharia compliance. In contrast, Sharia accounting literacy has a direct negative effect on financial performance but contributes positively to Sharia compliance. Sharia compliance itself has a very strong influence on improving the financial performance of MSMEs. Path analysis reveals that Sharia compliance significantly mediates the relationship between both independent variables and financial performance. The mediation is competitive in the case of muamalah principles and complementary in the case of Sharia accounting literacy. These findings imply the importance of integrating Islamic values with structured Sharia compliance systems and institutional support to develop a sustainable Sharia-based MSME business model.
Co-Authors , Yunita Sari Rioni Abdiyanto Abdiyanto Abdullah, Noor Marini Haji Abelia, Putri Kesha Abi Setiawan, Muhammaad Adam, Muhammad Fadlan Ade Kusuma, Sambas Adillah, Afifah Adlina, Refah Rezkiana Putri Afiezan, Adam Aginta, Windy AGUS AGUS Ahmad Sanusi AHMAD, ERWAN Ainun Mardhiyah, Ainun Ajar, Najra Nabiilah Almira, Azzahra Lidya Alviana, Irana Mery Amini, Salisa Amir, Yufitriana Andreas, Meiko Andri Soemitra Annisa Muhyi Annisa, Afifah Apriliza, Yafika Aqila, Syauqi Ardi Hirmansah Arif Budiman Ariffin, Ku Halim Bin Ku Atmanegara, Agung Wahyudhi Azhar Maksum Azhar, M. Elfi Azizul Kholis, Azizul Azwar Manaf Bahtiar Bahtiar Bahtiar Bahtiar Bakry, Mohammad Ryan Bangun, Irene Yovalina Emeninta br Betavia, Ade Elsa Br Purba, Neni Marlina Cahyadi, Rahmad Cecilia Rumapea, Ignacia Damanik, Asia Dwi Putri Dewi, Nurul Aulia Dharma Mohamad, Eka Dito Aditia Darma Nasution Dudnik, Olesya Dwi Nopriyanto Edwar, Ferry Elviani, Sri Erawan Kurniadi Erika Erika ERLINA Erlina Erlina Erny Kencanawati Erwin Abubakar Erwin, Keulana Fahrezy, Sultan Fanny Metungku Faridani, Mutia Riska Fela Yudha, Syuhada Firman Syarif fitri, yona Fridolend, Riko Gami, Emelia Rahmadany Putri Gaol, Trideli Lumban Gladysheva, Marina Grebennikova, Veronica Gustari, Rizki Asih Haholongan Sihombing, Siti Rachel Haji Abdullah, Noor Marini Hakim Siregar, Lukmanul Handriyani Dwilita Harahap, Angginun Juwita Sari Harahap, Litha Atikah Harahap, Muhammad Iqbal Harroni, Jum Hartianto, Naufal Dzaki Hasibuan, Faisal Umardani Hayati Ukami, Susan Heri Heri, Heri Hutabarat, S Febriana Theresia Hutasuhut, Syakira Faira Ibnu Austrindanney Sina Azhar Idhar Yahya Ina Liswanty Irawati, Nisrul Ismail Isro Aini, Athifa Ivana Limbong, Marhsya Prita Iwandi, Iwandi Jamila, Khaidar Rahmaini Jeffry Handhika Junita, Rachel Kadariah , Siti Kesuma, Sambas Ade Keulana Erwin Khaidir, Widya Khairi, Rajwa Khemkhaeng, Chalermchai Khumaidi Khumaidi Khumaidi Khumaidi Khumaidi Kiki Fadlurahman Kirey, Anastasya Putri Kosov, Mikhail Kurnia Sari, Ayu Kurniawan, Karto Kusnaedi, Kusnaedi Kutsuri, Georgiy Lantsova, Irina Lawolo, Martatini Sumiati Liaochunliu Lubis, Citra Windy Lumbantobing, Septi Mahyudin Mahyudin Manihuruk, Aldi Johannes Manihuruk, Eloy Fita Maramis, Yolanda Noviasari Martijanti Michael Panggabean, Gilbert Partogi Mika Debora Br Barus Morán, Próspero Muammar Khaddafi Muhammad Aminudin MUHAMMAD FAHMI Muhammad Kamil Mulia, Andy Mutthaqin, M. Satrya Nadia Nadia Nadia Nadjib, Nadjib Naibaho, Gilberta NAIBAHO, TOGAR Nanda Chairunnisa Nasrah, Hidayati Nasution, Fahmi Natigor Nasution, Helvinasari Nasution, Inayatul Widad Nia Sri Ramania Noprianto, Dwi Novita Sari Nur Aliah, Nur Nur Amalia, Syahamah Nurlaila Fitriani Nurul Izzah Lubis, Nurul Izzah Pane, Masbulan Pangaribuan, Meiko Andreas Porkas Sojuangon Lubis Pradoto Ambardi Pratikto Pratikto Prayogi, Sayidina Aditya Purnama Sari, Eka Puspa Sari, Rita Puspasari, Rita Putra, Adi Syah Putra, Panca O. Hadi Putri Adity, Safira Putri, Desyana Qintara, Datin Qorib, Ahmad Rachmatullah, Charis Rahmadani Rahmadani Rahmatun Nisa, Rahmatun Ramadhan, Andry Ramadhani Daulay, Kesya Aulia Ramadhani, Dina Amanda Rawildati, Awalia Dinis Rina Lestari Rizieq, Habib Rujiman, FNU Ruminem, Ruminem Ryan Bakry, Mohammad Salsabillah, Fatma Putri Samsugito, Iwan Sanny, Annisa Santosa, Irwan Santoso, Muhammad Rifky Saparuddin Siregar Saputra, Jumadil Saputra, Rudi Saragih , Bintan R. Sari, Maya Rizki Sari, Rita Puspa Saribu, Ardin Dolok Sartono Sartono, Sartono SEGATI, AHDA Sembiring, Deri Sembiring, Malinda Sari Shcherbatykh, Lyudmila Sholichin Sholichin Sholichin, Sholichin Siahaan, Debora Sidik, Muhamad Padli Silalahi, Amlys Syahputra Silalahi, Daniel Simamora, Lisbetria Simatupang, Ika Suryani Singer, Nermeen Siregar, Fachrul A siregar, putri Siregar, Tetty Handayani Sitorus, Elwis Situmorang, Syafrizal Helmi Situmorang, Yesika Soemitra, Yusrizal Soffi Sembiring, Adelya Sugianto Sugianto Sugianto Supitriyani, Supitriyani Susanti, Annisa Aprillia Susanti, Widya Susanty, Widya Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syahrun, Syahrun syahyunan syahyunan Syamsiar, Syamsiar Syuhada, Putri Tampubolon, Deaz Perdinan Tarigan, Naomi Meyriza br Tarigan, Purnaya Sari Tri Dharma Sipayung, Tri Dharma Tulim, Anto Widiastuti, Ida Ayu Kade Sri Widjiantoro, Surya Tegar Wijaya, Muhamad Suma Windi Astuti Yanti, Eli Delvi yeni absah Yose Sinambela, Hendry Glenn Yulianto, Ari Gana Yuntika, Lydia Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen