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All Journal Jurnal Kebidanan Jurnal Materi dan Pembelajaran Fisika Jurnal Sains Materi Indonesia Journal of Economics, Business, & Accountancy Ventura FIAT JUSTISIA: Jurnal Ilmu Hukum JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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) 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 Journal of Economics and Social Sciences Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies Journal of Social Science 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 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 Journal of Economic Education and Entrepreneurship 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 Energy 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 Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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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.
Managerial Ownership's Impact on Tech Firms' Financial Distress Risk: Dampak Kepemilikan Manajerial terhadap Risiko Kesulitan Keuangan Perusahaan Teknologi Siregar, Fachrul A; Andreas, Meiko; Muda, Iskandar; Haji Abdullah, Noor Marini
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 2 (2025): September: JBMP Vol.11 No. 2 2025
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i2.2173

Abstract

This study aims to examine how profitability and leverage influence the likelihood of financial distress among technology companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, and whether managerial ownership moderates these relationships. Using a quantitative research design with 102 firm-year observations, panel data regression analysis was employed to test the hypotheses. The results show that higher profitability significantly reduces the risk of financial distress, while higher leverage increases it. Notably, managerial ownership strengthens both of these relationships—intensifying the protective effect of profitability and exacerbating the risk-enhancing effect of leverage. These findings suggest that while profitability supports financial stability, excessive debt remains a critical risk factor, and managerial ownership plays a dual role that can amplify both positive and negative outcomes. This highlights the importance of balanced financial policies and effective corporate governance in navigating the volatile, innovation-driven technology sector.
THE INFLUENCE OF DER, ROE ON DPR OF COMPANIES LISTED IN THE MES BUMN 17 INDEX Widjiantoro, Surya Tegar; Segati, Ahda; Muda, Iskandar; Soemitra, Andri; Yusrizal
JSE: Jurnal Sharia Economica Vol. 4 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i4.2641

Abstract

This study aims to analyze the effect of Debt- to-Equity Ratio (DER) and Return on Equity (ROE) on Dividend Payout Ratio (DPR) in companies listed in the MES BUMN 17 Index and also included in LQ45. The research employs a quantitative explanatory approach using panel data, with analysis conducted through EViews. The t-test results indicate that DER has a significant negative effect on DPR, while ROE is not significant. The F-test shows that DER and ROE simultaneously have a significant effect on DPR. The coefficient of determination (R²) of 0.260 reveals that most variations in DPR are influenced by other factors outside the model.
Implementation of Government Accounting Standards in the Financial Statements of BLUD RSUD dr. RM. Djoelham Binjai Abelia, Putri Kesha; Qintara, Datin; Muda, Iskandar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2133

Abstract

This study analyzes the application of Government Accounting Standards (SAP) in the financial management of the Regional Public Service Agency (BLUD) at RSUD dr. Djoelham Binjai. The scope of the study includes the application of accrual-based accounting principles to financial statements, including the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, and Statement of Changes in Equity. The research method used is descriptive qualitative with a deductive approach. Data were collected from secondary sources, including hospital financial reports for 2022-2023, policy documents, and relevant literature. The research findings show that the implementation of SAP in BLUD financial reporting has generally been effective in improving transparency, efficiency, and accountability. However, the study also found some obstacles such as limited human resources in accounting as well as delays in cash flow management. The BLUD system has increased financial flexibility and service productivity in accordance with Permendagri No. 79/2018. The findings indicate the need for improved financial management capacity and stronger coordination between BLUD and local government to optimize public service outcomes.
ANALYSIS OF FIXED ASSET MANAGEMENT IN FINANCIAL STATEMENTS: A CASE STUDY OF SERDANG BEDAGAI REGENCY 2023 Simamora, Lisbetria; Hutasuhut, Syakira Faira; Muda, Iskandar
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): JITAA: Journal Of International Taxation Accounting and Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v4i01.1795

Abstract

Fixed assets are an important component in a region's financial statements and balance sheets that will prove the wealth of the local government. This research is based on secondary data obtained from the Notes on the Financial Statements of Serdang Bedagai Regency for 2023. From the results of the research, fixed assets in Serdang Bedagai Regency have met the 2019 Government Accountability Standards (SAP), but several indications of problems were found such as the value of Construction in Work with a value of 0 or completed in 2023. This is unusual compared to reports in the field. Because in 2023 there is still work that is still ongoing and has not been completed, supported by some of the evidence listed in the research. In addition, the large value of damaged assets shows that the Serdang Bedagai Regency Government is lacking in maintaining asset maintenance. This research identifies fixed assets and hopes that the results of this research can be an input for the government of Serdang Bedagai Regency, especially in the fixed asset category with the aim of improving the quality of financial statements.
THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD (SAP) NO. 5 ON INVENTORY ACCOUNTING: A CASE STUDY OF BATU BARA REGENCY Cecilia Rumapea, Ignacia; Situmorang, Yesika; Muda, Iskandar
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): JITAA: Journal Of International Taxation Accounting and Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v4i01.1796

Abstract

This study is entitled Application of Government Accounting Standard (SAP) Number 5 on Inventory Accounting. A Case Study of Batu Bara Regency. This study examines the implementation of Govern ment Accounting Standards (SAP) No. 5 concerning inventory account ing in the Batu Bara Regency Government for the 2021 fiscal year. The data analyzed were derived from the 2021 Local Government Financi al Statements (LKPD) and the Audit Report issued by the Audit Board of the Republic of Indonesia (BPK RI). The focus of this research lies on four dimensions of inventory accounting: recognition, measureme nt, presentation, and disclosure. The findings reveal that Batu Bara Regency has, in principle, complied with SAP No. 5 in terms of policies and reporting practices. However, the audit results highlight several weaknesses in internal control, such as incomplete stock opname proce dures, expired medicines still recorded as inventories, and limited valu ation documentation for donated items. The study concludes that while formal compliance with SAP No. 5 has been achieved, operational imp rovements are necessary to ensure data reliability and transparency in financial reporting.
IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD NO. 2 CONCERNING CASH-BASED BUDGET REALIZATION REPORTS IN HUMBANG HASUNDUTAN REGENCY Naibaho, Gilberta; Lumbantobing, Septi; Muda, Iskandar
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): JITAA: Journal Of International Taxation Accounting and Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v4i01.1797

Abstract

The Budget Realization Report (LRA) is one of the main reports in local government financial reporting that describes the realization of revenue, expenditure, and financing based on cash-based principles. Government Accounting Standards (SAP), especially PSAP Number 2, regulate the preparation of LRAs in order to provide transparent and accountable financial information. This study aims to analyze the level of suitability of the preparation of cash-based LRA as of May 31, 2025 with the provisions of PSAP Number 2. The method used is qualitative descriptive with a documentation study approach to the LRA for the 2025 period. The analysis was carried out by compa ring the content of the report with the provisions of PSAP Number 2 regarding cash-based presentation. The results of the analysis show that the preparation of in general has met the requirements of PSAP Number 2, but there is still room for improvement in terms of detail and disclosure of information so that financial reporting can be more transparent and accountable. it is recommended that local governme nts continue to improve the quality of report presentation to support responsible financial management & appropriate decision-making
ANALYSIS OF THE PRESENTATION OF FINANCIAL REPORTS OF SERDANG BEDAGAI REGENCY IN 2024 Manihuruk, Eloy Fita; Ivana Limbong, Marhsya Prita; 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.v4i01.1782

Abstract

Financial reporting in the public sector is a key element of good governance, promoting transparency, accountability, and effici ent management of public resources. Local governments, including Serdang Bedagai Regency in Indonesia, bear the responsibility to pre pare reports that accurately reflect their financial position, perform ance, and cash flows. These reports are vital for internal decision-making and serve as a main source of information for external stakeh olders such as citizens, legislators, auditors, and development partn ers. The quality of financial reporting directly influences the ability of stakeholders to assess performance, monitor public funds, and hold officials accountable. Located in North Sumatra Province, Serdang Bedagai Regency continues to strengthen its financial report ing practices. Its 2024 financial reports are particularly important as they reflect efforts to meet public demands and regulatory requir ements. This study analyzes the regency’s 2024 reports, focusing on compliance with SAP, clarity of information, accessibility, and effectiveness, while incorporating financial indicators and self-reliance ratios to evaluate fiscal health and governance quality.
ANALYSIS OF REVENUE SHARING FUND (DBH) REALIZATION IN DELI SERDANG REGENCY FISCAL YEAR 2024 Fahrezy, Sultan; Tampubolon, Deaz Perdinan; 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.v4i01.1783

Abstract

This study examines the realization of the Revenue Sharing Fund (Dana Bagi Hasil/DBH) in Deli Serdang Regency for the fiscal year 2024. The DBH is one of the central government’s fiscal transfer instruments that plays a significant role in supporting local budgets, particularly in regions with limited revenue capacity. The main objec tive of this paper is to analyze the types of DBH received, the compa rison between budget allocation and realization, and the implications for regional fiscal management. Data were collected from official fin ancial reports of the Regency Government and analyzed using a desc riptive approach. The findings indicate that the total DBH allocation for Deli Serdang in 2024 reached IDR 2,527.59 billion, with realizati on amounting to IDR 2,499.97 billion or 98.91%. Almost all compon ents, including tax-based DBH (PPh, PBB, and excise) and natural resource-based DBH (oil, gas, forestry, mining, geothermal, and fisheries), recorded realization rates close to 100%. This high level of realization reflects the effectiveness of the transfer mechanism fro m the central to the regional government. Nevertheless, the strong rel iance on DBH suggests a need to strengthen its own-source revenue in order to achieve greater fiscal independence in the future.
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 Aginta, Windy AGUS AGUS Ahmad Sanusi AHMAD, ERWAN Ainun Mardhiyah, Ainun Almira, Azzahra Lidya Alviana, Irana Mery Amini, Salisa Aminuddin, Muhammmad Amir, Yufitriana Andreas, Meiko Andri Soemitra Annisa Muhyi Annisa, Afifah Apriliza, Yafika Aqila, Syauqi Ardi Hirmansah Arif Budiman Ariffin, Ku Halim Bin Ku 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 Dhian Rosalina, Dhian 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 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 Irawati, Nisrul Ismail Isro Aini, Athifa Ivana Limbong, Marhsya Prita Iwandi, Iwandi Jeffry Handhika Junita, Rachel Kadariah , Siti Kesuma, Sambas Ade 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 Liswanty, Ina Lubis, Citra Windy Lumbantobing, Septi Mahyudin Mahyudin Manihuruk, Aldi Johannes Manihuruk, Eloy Fita Maramis, Yolanda Noviasari Martijanti Meutia Dewi, Meutia Michael Panggabean, Gilbert Partogi Mika Debora Br Barus Morán, Próspero Muammar Khaddafi MUHAMMAD FAHMI Muhammad Kamil Mulia, Andy Mutthaqin, M. Satrya Muyasaroh, Nurul Nadia Nadia Nadia Nadjib, Nadjib Naibaho, Gilberta NAIBAHO, TOGAR Nanda Chairunnisa Nasrah, Hidayati Nasution, Fahmi Natigor Nia Sri Ramania Noprianto, Dwi Novita Sari Nur Aliah, Nur Nur Amalia, Syahamah Nurlaila Fitriani Nurul Izzah Lubis, Nurul Izzah Pane, Masbulan Pane, Wahyuni Maisarah 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 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 Risanty 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 Silalahi, Amlys Syahputra Silalahi, Daniel Simamora, Lisbetria Simatupang, Ika Simatupang, Ika Suryani Singer, Nermeen Siregar, Fachrul A Siregar, Indra 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 Thohiri, Roza Tri Dharma Sipayung, Tri Dharma Tulim, Anto Wardani, Diah Utami Kusuma 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 Yusrizal Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen