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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Bisnis dan Manajemen Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Akuntansi dan Bisnis Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Tazkia Islamic Finance and Business Review JURNAL MANAJEMEN MOTIVASI Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Syarikat : Jurnal Rumpun Ekonomi Syariah JESI (Jurnal Ekonomi Syariah Indonesia) JURNAL EKSBIS International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Enrichment : Journal of Management Jurnal Darma Agung JURMA : Jurnal Program Mahasiswa Kreatif Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Jurnal Ekonomi Rabbani Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Bina Bangsa Ekonomika ProBisnis : Jurnal Manajemen EKSYA: Jurnal Ekonomi Syariah Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis el-Amwal Journal Research of Economics and Bussiness Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Liaison Academia and Society PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research J-ISACC : Journal of Islamic Accounting Competency Jurnal Kendali Akuntansi Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) JAT (Journal of Accounting and Tax) IIJSE JEBD Jurnal Riset Akuntansi, Perpajakan dan Auditing El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Social Work and Science Education Mesada: Journal of Innovative Research Journal of Ekonomics, Finance, and Management Studies Ecobankers : Journal of Economy and Banking Jurnal Ilmu Ekonomi dan Bisnis Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Hendra Harmain
Universitas Islam Negeri Sumatera Utara
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Analysis of Accounting Information Systems of Cash Receipts and Cash Dispenses at PT. JNE Medan Main Branch Siregar, Sylviana; Nurwani, Nurwani; Harmain, Hendra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3771

Abstract

This study aims to find out how the accounting information system procedures for the application of cash and cash disbursements at PT. JNE Medan Main Branch in 2023. The research method uses a qualitative descriptive method which includes field studies. The data used in this study are primary data and secondary data. Data collected by means of observation, interviews and documentation. Based on the analysis and discussion above, it can be concluded that cash receipts and cash disbursements at PT. JNE Medan Main Branch has implemented an accounting information system well using two ways, namely the first is to manually write down all transactions that occur, both cash receipts and cash disbursements. Second, digitally assisted by the Microsoft Office Excel and MDAX software systems which are already connected to the center of PT. JNE with PT. JNE spread across Indonesia. The procedure for cash receipts in the accounting department by this company still does not record transactions in general journals and posting ledgers, but PT. JNE Medan Main Branch already uses MDAX which helps record and report company finances in real time at the company center.
Managing Zakat Funds Using the DEA Method: Baznas Sumut Efficiency Analysis Dermawan, Ferry; Samri Juliaty Nasution, Yenni; Harmain, Hendra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3874

Abstract

This study aims to determine the efficiency level of the North Sumatra National Amil Zakat Agency (BAZNAS) in managing zakat funds for the period 2018 to 2022 using the Data Envelopment Analysis (DEA) method with a production approach. The research method uses non-parametric quantitative and collects data by means of documentation. The type of data used is secondary data in the form of financial report data from BAZNAS North Sumatra for the period 2018 to 2022. There are two variables in this study, namely input and output variables. The input variables used are accumulated funds, fixed assets, managed assets, and amiil salaries. While the output variable consists of channeled funds and operational costs. This study uses 2 assumptions, namely Constant Return To Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research conducted using the Data Envelopment Analysis (DEA) method, it was found that BAZNAS North Sumatra managed zakat for the 2018 to 2022 period: In 2018, 2019, and 2020 there were inefficiencies. that is, with numbers 90.29% (2018), 77.37% (2019), and 64.49% (2020). Inefficiency occurs because the actual value is not equal to the target value set by the DEA. Meanwhile, in 2021 and 2022 BAZNAS North Sumatra will be efficient. Because the actual value is the same as the target value determined by the DEA.
Kajian Kajian Persepsi Masyarakat terhadap Akad Murabahah dan Musyarakah dalam Sistem Pembiayaan Syariah di Desa Sei Semayang Khairunnisa, Khairunnisa; Harmain, Hendra; Tambunan, Khairina
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.269

Abstract

Penelitian ini mengkaji penerapan pembiayaan syariah melalui akad murabahah dan musyarakah di Desa Sei Semayang serta dampaknya bagi sosial-ekonomi. Metode kualitatif studi kasus digunakan melalui wawancara semi-terstruktur dengan nasabah UMK, aparat desa dan petugas bank melalui proses layanan, analisis dokumen produk, SOP dan statistik desa. Validitas dijaga dengan triangulasi sumber-teknik dan member checking melalui analisis lewat reduksi data, penyajian dan penarikan kesimpulan. Hasil menunjukkan literasi prinsip dasar cukup baik, namun pemahaman detail akad seperti harga pokok, margin, skema bagi hasil dan risiko masih terbatas. Persepsi kepatuhan syariah positif dan minat tinggi, tetapi akses informasi, jarak layanan dan kapasitas pencatatan usaha membatasi pemanfaatan. Secara ekonomi, pembiayaan meningkatkan permodalan mikro-kecil ketahanan rumah tangga menjadi sebuah tantangan utama yaitu literasi akad dan risiko gagal bayar. Implikasi bank syariah perlu edukasi berbasis studi kasus dan simulasi, digital onboarding melalui pendampingan manajemen risiko dan keuangan usaha. Pemerintah desa dan tokoh komunitas dapat menjadi mitra sosialisasi untuk mengembangkan instrumen penilaian literasi akad serta mengevaluasi efektivitas intervensi. Penguatan literasi dan inklusi keuangan syariah diharapkan memperluas manfaat pembiayaan bagi pelaku usaha serta memperkuat perekonomian desa secara lebih berkelanjutan.
Analisis Penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 02 Tentang Laporan Realisasi Anggaran Dalam Mewujudkan Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah Mumtaz Muhammad Naufal; Hotbin Hasugian; Hendra Harmain
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.719

Abstract

Penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 02 tentang Laporan Realisasi Anggaran (LRA) merupakan langkah penting dalam meningkatkan akuntabilitas dan transparansi pengelolaan keuangan daerah. Dengan mengikuti standar ini, setiap transaksi keuangan, termasuk pendapatan, belanja, transfer, dan pembiayaan, dicatat dan dilaporkan secara akurat sesuai dengan prinsip akuntansi yang berlaku. Penelitian ini bertujuan untuk mengetahui prosedur penyusunan laporan realisasi anggaran pada kantor bupati deli Serdang dan untuk mengetahui penerapan pernyataan standar akuntansi pemerintah (PSAP) No. 02 tentang realisasi laporan anggaran dalam mewujudkan akuntabilitas dan transparansi pengelolaan keuangan daerah pada Kantor Bupati Deli Serdang. Penelitian ini menggunakan jenis penelitian kualitatif. Hasil penelitian menunjukkan bahwa Prosedur penyusunan laporan realisasi anggaran Pada Kantor Bupati Deli Serdang melalui beberapa tahapan yang meliputi perencanaan, pelaksanaan, penatausahaan, pertanggungjawaban, dan pelaporan. Penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 02 tentang laporan realisasi anggaran dalam mewujudkan akuntabilitas dan transparansi pengelolaan keuangan daerah pada Kantor Bupati Deli Serdang menunjukkan komitmen yang kuat dalam mencapai akuntabilitas dan transparansi dalam pengelolaan keuangan daerah.
Determination of Literacy and Trust in the Sustainable Use of Digital Sharia Insurance Applications Putri, Riri Dwita; Yanti, Nursantri; Harmain, Hendra
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 4 (2025): (October) Theme Education, Religion Studies, Social Sciences, STEM, Economic, Tou
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i4.436

Abstract

This study examines how sharia financial literacy and trust affect continuance intention to use digital sharia insurance applications among millennials in Medan, Indonesia. A quantitative–explanatory design with a cross-sectional survey was employed (n = 100). Likert-scale instruments for sharia digital literacy, trust, and continuance intention were deemed adequate after item purification; reliability and validity were met (e.g., α_literacy = 0.810), and classical assumptions held (normality, no multicollinearity, no heteroscedasticity). Multiple linear regression (IBM SPSS v25) shows that literacy has the strongest positive effect on continuance (B = 0.329; β = 0.466; t = 9.792; p < 0.001). Trust also exerts a positive, statistically significant effect at the 10% level (t = 1.965), which is salient in sectors that have faced reputational shocks. Jointly, the two variables explain a large share of variance (Adjusted R² = 0.904; F = 70.614; p < 0.001), aligning with TAM/TPB logic: literacy elevates perceived usefulness/ease of use, while trust reduces perceived risk and strengthens perceived behavioral control, thereby reinforcing continuance intention. Managerially, two complementary levers are suggested: (1) weaving task-based literacy into the app (e.g., claim simulations annotated with contract types, contribution/tabarru’ wizards, inline glossaries, and decision-point nudges) to translate declarative knowledge into action; and (2) engineering verifiable process transparency (real-time claim tracking, concise tabarru’ summaries, DSN-MUI compliance badges, and clear privacy notices) to build trust. The study enriches post-adoption evidence in Islamic fintech and offers practical guidance to strengthen retention and inclusion among urban millennials.
Analisis Laporan Keuangan Berbasis SAK EMKM dalam Meningkatkan Efektivitas dan Efisiensi Pengelolaan Keuangan pada Toko Emas H. Pakistan Daulay Siregar, Syaikhah Putri Alifiah; Syahriza, Rahmi; Harmain, Hendra
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.405

Abstract

This study aims to analyze the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving the effectiveness and efficiency of financial management at the H. Pakistan Daulay Gold Shop in Padang Lawas Regency. This study used a descriptive qualitative approach with a case study method. Data were obtained through in-depth interviews, direct observation, and documentation studies. Data were then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that before the implementation of SAK EMKM, the shop's financial practices were still traditional, with manual recording, mixing of personal and business funds, and intuitive decision-making. After the implementation of SAK EMKM in 2022, significant changes occurred in the financial reporting system, allowing the owner to prepare three main reports the Statement of Financial Position, the Income Statement, and the Notes to the Financial Statements (CaLK) in a systematic and measurable manner. The implementation of SAK EMKM has been proven to improve the accuracy of financial information, strengthen transparency and accountability, and support data-driven decision making. Furthermore, this standard also contributes to administrative efficiency, cash flow control, and improved managerial capabilities of business owners. This research confirms that the implementation of SAK EMKM is not only a reporting instrument but also a strategic tool in building effective, efficient, and sustainable financial governance for MSMEs. These findings are expected to serve as a reference for the government, academics, and business actors in strengthening accounting literacy and encouraging the professionalization of financial management in the MSME sector in Indonesia.
Pengaruh Premi, Pembayaran Klaim, dan Hasil Investasi Terhadap Return on Asset (RoA) pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia (BEI) Batubara, Indah Purnama; Harmain, Hendra; Harahap, Rahmat Daim
Mesada: Journal of Innovative Research Vol. 3 No. 1 (2026): January-June
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/0mtbwp98

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh premi, pembayaran klaim, dan hasil investasi terhadap Return On Asset (ROA) pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan adalah regresi linier berganda dengan pengujian parsial (uji t) dan simultan (uji F) untuk mengetahui hubungan masing-masing variabel independen dengan ROA. Hasil penelitian menunjukkan bahwa secara parsial, premi berpengaruh signifikan terhadap ROA, sedangkan pembayaran klaim dan hasil investasi tidak berpengaruh signifikan. Namun, secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap ROA, dengan tingkat kontribusi variabel independen sebesar 89% terhadap variasi ROA. Temuan ini menegaskan pentingnya pengelolaan premi, klaim, dan hasil investasi secara terpadu untuk meningkatkan profitabilitas dan efisiensi perusahaan asuransi. Berdasarkan hasil penelitian, perusahaan disarankan untuk meningkatkan manajemen premi, memperbaiki proses pembayaran klaim, mengoptimalkan hasil investasi, dan menerapkan strategi pemasaran kreatif untuk meningkatkan laba, efisiensi operasional, serta daya tarik produk asuransi bagi masyarakat.
Social Enterpreneurship: Upaya Menumbuhkan Wirausaha Masyarakat Melalui Pelatihan Di MKitchen Malaysia Harmain, Hendra; Azmi, Zul; Puspita, Saftiara; Ubar, Riva; Syahdan, Saifhul Anwar
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 2 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i2.2568

Abstract

Pengabdian kepada masyarakat ini ditujukan untuk membangun dan mengembangkan wirausahawan baru di Malaysia. Kegiatan ini dilakukan di MKitchen Malaysia yang mengambil peserta komunitas masyarakat yang layak dan termasuk golongan asnaf yang menjadi fokus pengabdian. Pendekatan asset based community development (ABCD) dilakukan untuk mengidentifikasi potensi kekuatan yang dimiliki dan mengembangkannya dengan kelompok komunitas masyarakat untuk mendesain pelatihan konsep teori dan pelatihan praktik yang terpadu. Hasil menunjukkan terdapat peningkatan kapasitas peserta komunitas masyarakat jika dibandingkan sebelum dan setelah pelatihan. Antusiasme peserta tampak pada tingkat keberhasilan survey yang diberikan. Metoda yang digunakan memberi manfaat dalam mengembangkan dan menumbuhkan usahawan baru yang berani. Hal ini penting mengingat UMKM merupakan salah satu penopang keberhasilan ekonomi wilayah dan ekonomi keluarga
Application of Islamic Accounting and Benefits in Rahn Tasjily Financing in the Management of Islamic Multipurpose Cooperatives Kayla Zahara Putri Nasada; Hendra Harmain; Nur Ahmadi Bi Rahmani
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.399

Abstract

Non-bank financial institutions are very often challenged to implement Islamic financing, especially in the standard of financial records. The purpose of this research is to evaluate the implementation of the rahn tasjily financing system, the application of sharia accounting to rahn tasjily, compliance with the DSN MUI fatwa related to rahn tasjily, compliance with Qanun on Islamic financial institutions, and the benefits of financing for members and employees at the Wangi Sari Selamat Jaya Sharia Multipurpose Cooperative (WASSALAM) Aceh Tamiang. The novelty of the research lies in the Qanun as the standard of Islamic financial institutions in Aceh. Although previous research has researched how accounting is applied to rahn tasjily, but there are still few who discuss its compatibility with the Qanun LKS This research uses a descriptive-qualitative approach with the Participatory Action Research (PAR) method, through in-depth interviews with participants. The research findings show that Wassalam Cooperative has implemented sharia-compliant financing, but is still unable to provide debt with uniform ujrah because each customer has different terms and conditions that must be met. Some aspects of this financing are also in accordance with PSAK 107, but the lack of staff understanding of accounting standards, especially PSAK 107, causes the presentation and disclosure aspects of financing to not be implemented properly. The cooperative is committed to the fatwa of DSN MUI and Aceh Qanun No. 11/2018, to ensure compliance with sharia regulations. The cooperative channelled the benefits of interest-free financing in accordance with sharia principles to empower the community's economy while enhancing sharia financial education. This implementation also encourages cooperatives as Islamic financial institutions to continue learning to minimise the risk of accounting errors and optimise financial performance. Theoretically, this research enriches the Islamic accounting and sustainable finance literature and contributes to evaluating regulations related to rahn tasjily.
PENGARUH KOMPENSASI FINANSIAL DAN NON-FINANSIAL TERHADAP KINERJA KARYAWAN PADA BANK SUMUT KCP SYARIAH SIMPANG KAYU BESAR Balqis, Amanda; Harmain, Hendra; Nurwani, Nurwani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1490

Abstract

The purpose of this research is to know that financial and non-financial compensation have an influence to employee performance in PT. Bank SUMUT KCP Syariah Simpang Kayu Besar with Parsial and Simultan test. This research is using quantitative method with saturated sampling technique. Using parsial Test (t-test), Simultan test (F test) and coefficient of determination test as analysis technique. The first result show that financial compensation has a significant effect to employee performance partially. The second result show t test > t table (2.497 > 2.048) wich means that non-financial compensation has significant effect to employee performance partially. And the third result show that financial and non-financial compensation have an influence on employee performance simultaneously.
Co-Authors Addina, Chessara Adelina Sari Harahap Afrilinda Lubis, Yeni Aftiah, Nurul Agustina, Mawar Ahmad Muhaisin B. Syarbaini Ainun, Sri Alfian, Ryan Allif Alya Sahbrina Alyaa Zafira Darmawan Alyaa Zafira Darmawan Amanda, Annisa Rizka Ananti, Aurensia Apriliani, Nurhalimah Aprillia, Wina Aqwa Naser Daulay Ardena, Dinda Arfan Ikhsan Lubis Arifin Fauzi Lubis Armayani, Rini Ria Arnida Wahyuni Arnida Wahyuni Atika Atika Atika Atika Ayu Wulandari Azka Rayyani Azmi, Zul Azzahra, Nisa Baehaqi Balqis, Amanda Batubara, Indah Purnama Bi Rahmani, Nur Ahmadi Buana, Arief Wira Cahaya, Nilam Chessara Addina Daim Harahap, Rahmat Dalimunthe, Moch. Idris Damanik, Anhari Gusvi Daniel Happy Putra Dela Alfani Dermawan, Ferry Fachrul Rozy Ginting , Nauval Haiban H, Masliannur. Hamdani, Rizki Hamidah . Handani, Mira Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harisman, Jasri Hasan Basri, Tengku Hasanah, Aulia Nurul Hasri Nasution Hidayah, Widyatul Himmatul Ulya Hotbin Hasugian Icha Puji Usti Ida Ayu Putu Sri Widnyani Imsar, Imsar Indah Lestari Ritonga Intan Zhafirah Rizqi Jauhariah Al-Islam Inayatullah Juliana Nasution Kayla Zahara Putri Nasada Khairani Br Barus Khairunnisa Abd Samad Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Putri Nabila Khoirul Yahya Kiki Amelia Bancin Kusmilawaty . Laylan Syafina Lesmana, Suhaila Zahra Lestari Simanjuntak M. Yogi Riyantama Isjoni Maidalena Mardiani, Sherlita Mohd. Idris Dalimunthe Muhammad Alvin Yuzakhri Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Mumtaz Muhammad Naufal Munadya Puteri Andisty Mutiara Annisa Damanik Nadhrah Adlina Ritonga Nadratul Hasanah Lubis Naser Daulay, Aqwa Nasution, Mei Lani Nauval Haiban Ginting Nondangari, Fadhilah Nova Maharani Nur Ahmadi Bi Rahmani Nur Ainun Nur Amalia Nuri Aslami Nurlaila Nursantri Yanti Nurul Inayah Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani P, Nina Meisya. Pane, Maria Grace Octa Viani Pasaribu, Siti Nuridah Purba, Stela Tri Yuni Puspita, Saftiara Putra, Ary Satria Putra, Diki Ariansyah Putri Kemala Dewi Putri, Ararya Nabilah Putri, Riri Dwita Putri, Wan Frisca Rahamani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Rajagukguk, Grace P Johana Ramzijah, Ramzijah Reni Ria Armayani Hasibuan Reza Hanafi Lubis Ritonga, Indah Lestari Sahril Sahputra Salsabilla Febriani Samri Juliaty Nasution, Yenni Saparuddin Siregar Sari Bulan Tambunan Sari, Devi Yana Sari, Lionita Sekar Ayu Sridanti Shahira Azmi Sihombing, Amira Salsabila Afra Silalahi, Alistraja Dison Silitonga, Jenia Siregar, Syaikhah Putri Alifiah Siregar, Sylviana Siti Aisyah Siti Aisyah Sri Rezeki Sunni Syahputra Sutarno, Yungki Syahdan, Saifhul Anwar Syahri Ramadhan Syakir, Ahmad Tambunan, Khairina Tanjung, Denny Akbar Tri Inda Fadhila Rahma Ubar, Riva Wahyu Syarvina Wawan Paimaon Simatupang Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yungki Sutarno Zahra, Annisa ZAHRINA GHAISANY PULUNGAN Zul Azmi Zulfita, Elsa