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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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INCOME FROM NON-EXCHANGE TRANSACTIONS IN DELI SERDANG REGENCY 2022-2023 Haholongan Sihombing, Siti Rachel; Manihuruk, Aldi Johannes; 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.v4i01.1789

Abstract

This study analyzes non-exchange transactions in Deli Serdang Regency for the 2022 and 2023 fiscal years based on official Local Government Financial Statements (LKPD) and Audit Board (BPK) reports. Non-exchange transactions such as grants, taxes, subsidies, and social assistancerepresent government revenues and expenditures without direct exchange of equal value. The research uses secondary data from regional budget documents, financial repor ts, and relevant literature to understand their structure, implementat ion, and impact. Findings indicate that non-exchange transactions play a crucial role in funding infrastructure, education, health, and welfare programs. Deli Serdang Regency achieved a high level of accountability, as reflected in the Wajar Tanpa Pengecualian (Unqu alified Opinion) for both years. However, dependence on central gov ernment transfers remains high, while local revenue generation and social assistance disbursements highlight ongoing fiscal challenges. The study recommends strengthening governance, adopting digital financial systems, and increasing community participation in oversig ht to enhance transparency and efficiency in managing public funds
The Effect of Sharia Transactions and Business Ethics Commitment on the Sustainability of MSMEs with Financial Accountability as an Intervening Variable (A Study of MSMEs in Medan Marelan District) Mahyudin, Mahyudin; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
Journal of Business Inflation Management and Accounting 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/bima.v2i2.6668

Abstract

This study aims to analyze the effect of implementing sharia transactions and business ethics commitment on the sustainability of Micro, Small, and Medium Enterprises (MSMEs), with financial accountability as an intervening variable, in MSMEs in Medan Marelan District. A quantitative approach was used through the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with 327 respondents. The results of the study indicate that, directly, the implementation of sharia transactions and business ethics commitment have a significant effect on the sustainability of MSMEs. However, the implementation of sharia transactions has a negative effect on financial accountability, while business ethics commitment has a positive effect on financial accountability. Financial accountability itself was found to have a positive and significant impact on the sustainability of SMEs. Indirectly, business ethics commitment enhances SME sustainability through financial accountability, while the implementation of sharia transactions reduces SME sustainability through the financial accountability channel. These results highlight the importance of synergizing sharia values with accountable financial administration practices to achieve business sustainability. This study contributes theoretically to the development of a sharia-based SME business model, while also providing practical recommendations for business actors and stakeholders to strengthen accounting education and business ethics in SME operations.
Ushul Fiqh sebagai Landasan Epistemologis Ekonomi Islam dalam Menghadapi Isu Ekonomi Global Iwandi, Iwandi; Harroni, Jum; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.21259

Abstract

Peran Ushul Fiqh sebagai landasan epistemologis bagi pengembangan ekonomi Islam dalam konteks global yang penuh tantangan. Globalisasi telah membawa dampak signifikan terhadap sistem ekonomi dunia, mulai dari ketimpangan distribusi kekayaan, eksploitasi sumber daya alam, hingga krisis keuangan yang berulang. Dalam situasi tersebut, ekonomi Islam diharapkan dapat menghadirkan solusi alternatif yang berkeadilan dan berkelanjutan. Ushul Fiqh, sebagai metodologi dasar dalam menggali hukum Islam dari sumber-sumber primer seperti Al-Qur’an, Sunnah, ijma’, dan qiyas, memiliki fungsi lebih luas daripada sekadar instrumen hukum. Ia juga menjadi fondasi epistemologis yang dapat menuntun pada penyusunan kerangka teori ekonomi Islam yang adaptif terhadap dinamika global. Penelitian ini menggunakan pendekatan tinjauan pustaka sistematis dengan menelaah literatur klasik dan kontemporer yang berkaitan dengan hubungan antara Ushul Fiqh dan ekonomi Islam. Analisis menunjukkan bahwa Ushul Fiqh mampu memberikan prinsip-prinsip normatif, seperti keadilan (‘adl), kemaslahatan (maslahah), dan keseimbangan (tawazun), yang relevan dalam menjawab isu-isu global. Misalnya, dalam menghadapi ketidakadilan distribusi pendapatan, Ushul Fiqh menawarkan instrumen zakat, infak, dan wakaf yang berakar pada nilai-nilai keadilan sosial. Demikian pula, dalam menghadapi eksploitasi sumber daya, prinsip maqasid al-shariah dapat dijadikan pijakan dalam merumuskan kebijakan ekonomi berkelanjutan. Integrasi Ushul Fiqh sebagai landasan epistemologis ekonomi Islam tidak hanya memperkuat identitas keilmuan Islam, tetapi juga memberikan kontribusi signifikan terhadap wacana ekonomi global. Kajian ini merekomendasikan perlunya pengembangan riset multidisipliner yang menghubungkan Ushul Fiqh dengan isu-isu kontemporer agar ekonomi Islam dapat tampil sebagai alternatif yang lebih aplikatif, kompetitif, dan relevan di tingkat internasional.
Pengaruh Pembiayaan Mudharabah dan Murabahah terhadap Pertumbuhan UMKM Studi Kasus pada Anggota di BMT di Kecamatan Percut Sei Tuan Mutthaqin, M. Satrya; Hasibuan, Faisal Umardani; Cahyadi, Rahmad; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.10039

Abstract

This study aims to analyze the influence of mudharabah and murabahah financing on the development of Micro, Small, and Medium Enterprises (MSMEs) among Baitul Maal wat Tamwil (BMT) members in Percut Sei Tuan District. The research background is based on the strategic role of MSMEs in the national economy, but they still face a major obstacle in the form of limited capital. BMT as a sharia financial institution is present to offer financing solutions based on sharia contracts, specifically mudharabah and murabahah, which are expected to be able to support the growth of community businesses. The research method used a quantitative approach with primary data collected through questionnaires. The research subjects were BMT members in Percut Sei Tuan District, with a Likert scale as the measurement instrument. Data analysis was conducted through classical assumption tests (normality, multicollinearity, and heteroscedasticity tests) and multiple regression tests including the t-test, F-test, and coefficient of determination (R²). The results showed that mudharabah financing had a positive and significant effect on the development of MSMEs, while murabahah financing had no significant effect. Simultaneously, both types of financing influence the development of MSMEs with an Adjusted R Square value of 0.165, meaning that only 16.5% of the variation in MSME development can be explained by these two variables, while the remaining 83.5% is influenced by other factors outside the study. This finding emphasizes the importance of optimizing mudharabah financing in encouraging MSME growth. Furthermore, additional strategies are needed, both from Islamic financial institutions and local governments, to improve access to capital and Islamic financial literacy for MSMEs.
Implementasi Konsep Keadilan dalam Akad Mudharabah: Studi pada Lembaga Keuangan Mikro Syariah Zulkarnaen, Zulkarnaen; Hakim Siregar, Lukmanul; Muda, Iskandar; Soemitra, Andri; Yusrizal
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.10184

Abstract

This study aims to analyze the implementation of the principle of justice (al-‘adl) in mudharabah contracts within Islamic Microfinance Institutions (LKMS) in Indonesia. The rapid growth of the Islamic economy demands the application of contracts that align with Islamic values, one of which is mudharabah—a partnership between the shahibul maal (capital provider) and the mudharib (entrepreneur)—based on fair and transparent profit-sharing principles. The research employs a qualitative method using a library research approach and a comparative analysis between the concepts of fiqh muamalah and modern regulations such as the DSN-MUI fatwas and OJK regulations concerning LKMS. The findings reveal that, conceptually, the mudharabah contract reflects the value of justice through the balance of rights and obligations between capital owners and business managers. However, in practice, LKMS still face several challenges, including institutional dominance in determining profit-sharing ratios (nisbah), low transparency in business reporting, and weak sharia supervision. These issues indicate a gap between the normative principles of fiqh muamalah and their regulatory implementation in practice. This study recommends the formulation of maqashid sharia-based contract frameworks, the enhancement of human resource capacity in fiqh muamalah and Islamic accounting, and the strengthening of the Sharia Supervisory Board’s function to ensure comprehensive implementation of justice in every contract.
Role of Accounting Information to Control Adverse Selection Apriliza, Yafika; Nur Amalia, Syahamah; Muda, Iskandar
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22755

Abstract

This journal article explores the role of accounting information in controlling adverse selection in financial markets. This study emphasizes the important role of accounting information transparency, disclosure, and regulatory frameworks in mitigating the risks associated with adverse selection. By providing reliable and timely accounting information, accounting practices help reduce information asymmetry among market participants, thereby minimizing adverse selection. Investor confidence is increased through access to high-quality accounting information, resulting in more informed decision making and reduced adverse selection. The research method used in writing this article is a qualitative method. This research uses a qualitative research approach using a scoping review approach. This research underscores the important role of accounting information and fair practices facilitated by effective accounting systems in overcoming the challenge of adverse selection. Overall, this research contributes to the understanding of how accounting information plays an important role in managing adverse selection and enhancing integrity in financial markets. Keywords: Accounting Information, Information Asymmetry, Adverse Selection
Shareholders and Firm Value for Manufacturing Companies Listed in Indonesia Stock Exchange Santoso, Muhammad Rifky; Muda, Iskandar
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2171

Abstract

Domestic institutional shareholders and foreign shareholders differently influence firm value. Using panel data from the manufacturing company listed in the Indonesia Stock Exchange (IDX), from 2014 to 2017, and regression analysis, these types of shareholders have a positive and significant impact on the firm value with an inverted U-shaped. The influence of domestic institutional share-holders to the firm value is more significant than that of the foreign shareholder indicated by the coefficient value from the regression results. The best combination of shareholders to obtain the optimum firm value are the domestic institutional shareholder no more than 35.26 percent and the foreign shareholder no more than 47.61 percent. The greater share ownership will increase shareholder intervention and benefit the majority shareholder. Effective monitoring improvements are needed so that the majority of shareholder intervention can be reduced.
Working Capital Training and Preparation of Business Cash Projections for Titi Putih Village Community, Lima Puluh Pesisir District, Batubara Regency, North Sumatra Muda, Iskandar; Maksum, Azhar; Azhar, Ibnu Austrindanney Sina; Astuti, Windi
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.10212

Abstract

The purpose of this paper is to provide training in the preparation of working capital for residents of Titi Putih village, Batubara Regency, North Sumatra by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the ideal Working Capital scheme with a certain point of sale will generate cash flow. predictable entry so that people can avoid loans from moneylenders and banking institutions. The method used is a pattern of socialization, training, strengthening governance and monitoring and evaluation. The participants of the activity were residents of Titi Putih village, Batubara. The results show that with the Applied Excel application feature training related to the Preparation of Working Capital by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the Working Capital scheme will be able to identify certain sales points that will generate cash inflows.
Training on Financial Reporting and Projection of Business Feasibility for Residents of Bulu Cina Village, Hamparan Perak District, Deli Serdang Regency, North Sumatra Muda, Iskandar; Erlina; Sembiring, Malinda Sari
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.10214

Abstract

The purpose of this training is to carry out a Feasibility Study Analysis which includes an Internal Rate of Return (IRR) analysis, Payback Period and loan repayment analysis to the Buluh Cina Village government, Hamparan Perak Subdistrict, Deli Serdang and provide training on digital financial reports. Methods The training provided to the residents of Buluh Cina Village, Hamparan Perak Sub-district was carried out by making presentations to villagers who had the potential to run a business, this was carried out by the Service Team who served as resource persons. In this training, the Service Team also provides appropriate technology assistance in the form of: Excel Feasibility Study application in the form of entering elements of Income, Expenses, Bank Interest, Rate of Return, Payback Period and Decisions taken. The results achieved are the availability of a Feasibility Study Analysis application as well as a digital Financial Report application so that institutionally it meets the requirements as an adequate business organization. The advice given in this activity is to carry out monitoring and evaluation of the application of the Business Feasibility Study application and the application of Financial Statements.
PENGEMASAN PEMBELAJARAN TARI GANDANG DALAM BENTUK MULTIMEDIA INTERAKTIF BERBASIS KVISOFT FLIPBOOK MAKER SEBAGAI SUMBER BELAJAR BAGI SISWA SEKOLAH MENENGAH ATAS Lestari, Rina; Muda, Iskandar
Gesture: Jurnal Seni Tari Vol. 11 No. 1 (2022): Gesture: Jurnal Seni Tari (April)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gest.v11i1.34276

Abstract

Abstract-This research is a research that aims to produce Gandang dance learning products in the form of interactive multimedia using the Kvisoft Flipbook Maker program for high school level. The packaging stages used in this research are the stages of packaging according to Cracker Jack in the stage of product completion. The research method used is a mixed method, namely quantitative descriptive which is qualitatively known as it is known that the validated data is then narrated. The sample in this study was the resource person, the gandang dance and two dancers from the students of the Dance Education Study Program. Packaging is carried out in three stages. First, collect materials, process the Kvisoft Flipbook Maker, and evaluate the product in terms of language, layout, background, and suitability of the material through a validity test and then it is ready to use. This procedure can be achieved through collaboration using the Kvisoft Flipbook Maker program. The results obtained are based on the feasibility test with a score of 72 by material experts and the results of the feasibility test with a score of 74 by media experts. The percentage of eligibility for material experts is 98.6% and the percentage of media eligibility is 96%. Thus, the results of the research on the packaging of Gandang dance learning in the form of interactive multimedia based on Kvisoft Flipbook Maker for the high school level are included in the very appropriate category for use in the field. Keywords: Packaging, Gandang Dance, Interactive, Kvisoft Flipbook Maker.  Abstrak - Penelitian ini merupakan penelitian yang bertujuan untuk menghasilkan produk pembelajaran tari Gandang dalam bentuk multimedia interaktif dengan menggunakan program Kvisoft Flipbook Maker untuk tingkat SMA. Tahapan pengemasan yang digunakan dalam penelitian ini adalah tahapan pengemasan menurut Cracker Jack dalam tapah penyelesaian produk. Metode penelitian yang digunakan metode campuran yaitu deskriptif kuantitatif yang dikualitatifkan sebagaimana diketahui bahwa data yang divalidasikan lalu dinarasikan. Sampel dalam penelitian ini ialah narasumber, tari gandang dan dua orang penari dari mahasiswa Prodi Pendidikan Tari. Pengemasan dilakukan dengan tiga tahapan. Pertama mengumpulkan bahan, proses pengerjaan Kvisoft Flipbook Maker, dan evaluasi produk dari segi bahasa, tata letak, background, dan kesesuaian materi melalui uji validitas dan kemudian siap digunakan. Prosedur tersebut dapat dicapai melalui kerjasama dengan menggunakan program Kvisoft Flipbook Maker. Hasil yang didapat berdasarkan uji kelayakan dengan skor 72 oleh ahli materi dan hasil uji kelayakan dengan skor 74 oleh ahli media. Persentase kelayakan ahli materi adalah 98,6% dan persentase kelayakan media 96%. Dengan demikian, hasil penelitian pengemasan pembelajaran tari Gandang berbentuk multimedia interaktif berbasis Kvisoft Flipbook Makeruntuk tingkat SMA termasuk ke dalam kategori sangat layak untuk digunakan di lapangan. Kata Kunci: Packaging, Gandang Dance, Interactive, Kvisoft Flipbook Maker.
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