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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business At-Tawassuth: Jurnal Ekonomi Islam Journal of Economic, Management, Accounting and Technology (JEMATech) Journal on Education JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JURNAL LENTERA BISNIS Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Jurnal Sains dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Management of Zakat and Waqf Journal (MAZAWA)) Indonesian Journal of Islamic Economics and Business Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Kafa’ah: Journal of Gender Studies JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Business and Accounting Education Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Humantech : Jurnal Ilmiah Multidisiplin Indonesia INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Journal of Management and Business Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi dan Keuangan Journal Research of Economics and Bussiness AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ekonomi Syariah Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) JAKBS Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ekonomi dan Bisnis Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Islamic Economics and Finance Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Serat Acitya JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi E-Jurnal Akuntansi
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Analisis Penerapan Akuntansi Terhadap Akuntabilitas dan Pengelolaan Keuangan Masjid Raya Al-Huda Mandailing Natal Berdasarkan ISAK 35 agusani, widya; Yenni Samri Juliati Nasution; Nurul Jannah
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 4 No. 1 (2024): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v4i1.813

Abstract

Hasil penelitian bertujuan untuk mengetahui akuntabilitas penyusunan pada pengelolaan keuangan Masjid Raya Al-Huda Mandailing Natal berdasarkan ISAK 35 dan juga untuk mengetahui pengelolaan laporan keuangan yang ada di Masjid Raya Al-Huda Mandailing Natal berdasarkan ISAK 35. Penelitian ini menggunakan metode penelitian deskriptif kualitatif yang melibatkan para takmir Masjid Raya Al-Huda. Data didapatkan melalui observasi, wawancara, dokumen, dan kepustakaan. Analisis data dilakukan dengan cara reduksi data, penyajian data, penarikan kesimpulan dan juga uji keabsahan data. Hasil dari penelitian berdasarkan analisis data dapat disimpulkan bahwa akuntabilitas dan pengelolaan keuangan Masjid Raya Al-Huda Mandailing Natal masih secara akumulatif atau sederhana. Penyusunan laporan keuangan Masjid Raya Al-Huda masih dilakukan secara sederhana yaitu Pencatatan keuangaan Masjid Raya Al-Huda dilakukan apabila adanya kas masuk dan kas keluar. Penerapan akuntansi yang dilakukan bendahara masjid hanya sekedar pencatatan biasa karena yang terpenting rincian dari penyajian laporannya benar dan jelas. Sikap akuntabilitas yang diterapkan oleh pengurus masjid sebagian masyarakat sudah merasa puas dengan pengelolaannya. Walaupun penerapan akuntansi dalam pengelolaan keuangan masjid ini belum sempurna. Tetapi para pengurus masjid mengelola keuangan Masjid Raya Al-Huda ini dengan teliti untuk dituliskan dalam pembukuan besar. ISAK 35 belum diterapkan pada Masjid Raya Al-Huda karena para pengurus belum memahami istilah tersebut.
Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec. Simangambat Kab. Padang Lawas Utara Perjuangan Siregar; Marliyah; Yenni Samri Juliati Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): 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.v5i8.3790

Abstract

 This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.
Analisis Penerimaan Pajak Bumi Dan Bangunan Kecamatan Kotapinang Pada Badan Pengelolaan Pendapatan Daerah Kabupaten Labuhanbatu Selatan Sri Rahayu; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1409

Abstract

The purpose of this study is the result of research to find out how effective the revenue from land and building tax in Kotapinang sub-district is at the regional revenue management agency for South Labuhanbatu Regency and to find out how the efforts made by the Kotapinang regional government in increasing land and building tax revenue. This study uses a qualitative method with a descriptive approach. In this study the authors conducted interviews with companies. And using two data, namely primary and secondary data. The results showed that the amount of land and building tax revenue in Kotapinang District at the South Labuhanbatu Regency Revenue Management Agency in 2018 was 23%, 2019 was 18%, 2020 was 21%, and 2021 was 32%. Efforts made by the Kotapinang regional government in increasing land and building tax revenues are by conducting outreach to taxpayers about the importance of paying taxes with the aim of growing taxpayer self-awareness to pay taxes. In addition, creating an e-tax application that can be accessed using a smartphone to make it easier for taxpayers to pay taxes.
FALAH AS THE ULTIMATE GOAL IN SHARIA BANKING PERFORMANCE: BASED TO ISLAMIC ECONOMIC AXIOLOGY Iqlima Azhar; Muhammad Salman; Nasrul Kahfi Lubis; Saparuddin; Yenni Samri Juliati Nasution
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 1 (2025): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i1.2360

Abstract

To achieve holistic prosperity (Falah), economics can be used to examine human behavior when faced with a dilemma. The Islamic economic system is founded on notions from the Qur'an and hadith, which give an economic order for achieving overall prosperity. To achieve this prosperity, Islamic commercial banks must be able to generate shareholder faith in the funds in which they invest; thus, it is vital to compare Sharia Banks' performance to their financial reports, which are based on Islamic values. This study examined the impact of BOPO (Operating Expenses and Operating Income) on Sharia Banking Performance, as measured by the Return On Assets (ROA) ratio, with FDR (Financing to Deposit Ratio) acting as a moderating variable. The research object is Bank Aceh Syariah using data analysis techniques used are financial reports published on the Bank Aceh Syariah website from 2016 to 2022. The test tool uses multiple linear regression tests and Moderate Regression Analysis (MRA) with SPSS. The research results show that BOPO has a significant effect on Sharia Banking Performance (ROA), but the FDR variable has not been able to moderate the relationship between BOPO and ROA.
Analisis Faktor-faktor yang Mempengaruhi Keberhasilan Program Zakat Produktif dalam Meningkatkan Kesejahteraan Mustahik Rizki, Rizki Yuliana; Yenni Samri Juliati Nasution; Muhammad Syahbudi
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i1.5919

Abstract

The purpose of this study is to analyze what factors affect the welfare of mustahik in managing productive zakat. The independent variables in this study include work ethic, training and mentoring. While the dependent variable is the mustahik's welfare. The population in this study are zakat recipients in the economic program from 2019 to 2021 totaling 52 mustahik who are fostered by Dompet Dhuafa Waspada, so that these 52 mustahik are the samples in the study. In addition, this study collected data using a questionnaire so that it uses multiple linear regression analysis in the data analysis method. The approach used is a quantitative approach. The results of the study show that work ethic, training and mentoring variables simultaneously have a significant effect on mustahik welfare while partially, work ethic does not have a significant effect on mustahik welfare. While training and mentoring partially have a positive and significant effect on the welfare of mustahik. This study is limited to the zakat institution Dompet Dhuafa Waspada Medan. Work ethic is always related to the quality of human resources. Education is a means of improving work ethic, because education can add skills and open one's perspective of thinking. While the age factor can be an obstacle to a person's work ethic. The age that is no longer productive also influences the level of enthusiasm for work ethic. This research provides new insights about the factors that influence success in managing productive zakat.
Analysis of Wages in Improving Employee Performance at PT. Gunung Melayu - Asian AGRI Putri Ardyanti, Cici; Yenni Samri Juliati Nasution; Nurwani
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

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

Abstract

Employees are a very important role in the company PT Gunung Melayu - Asian Agri to increase the production that the company wants to achieve. Labor is the second most important factor of production, because it is through the services of labor that natural resources can be converted into valuable products. There are attributes that exist and are related to work. This study aims to determine wages in improving employee performance at PT Gunung Melayu Asian Agri. This research was conducted using a qualitative method with data collection methods using interviews, observation and documentation. The data sources used are primary data and secondary data. The results of this study indicate that wages can improve employee performance. Where wages, both in the form of bonuses and basic wages can improve employee performance.
Analysis of The Application of Environmental Cost Accounting at PT. Buana Wiralestari Mas Debana Maharani, Anggun; Yenni Samri Juliati Nasution; Hendra Harmain
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2467

Abstract

PT Buana Wiralestari Mas is a private company engaged in the plantation and palm oil processing plant, which is a subsidiary of PT Sinar Mas, emphasizes its responsibility to the environment by managing environmental costs arising from its operational activities. Impairment or costing is how PT Buana Wiralestari Mas recognizes environmental costs and allocates that value to environmental stewardship. Environmental costs are calculated using rupiah values that are comparable to past value practices. Overhead costs, transportation, and auxiliary materials are examples of production costs included in the presentation of environmental costs. In practice, the company has not prepared a special report on environmental costs, but has included these costs in the general financial statements. The results show that PT Buana Wiralestari Mas faces several challenges related to environmental cost accounting, including the expansion of disclosure and improvement of the cost measurement system.
Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec. Simangambat Kab. Padang Lawas Utara Perjuangan Siregar; Marliyah; Yenni Samri Juliati Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): 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.v5i8.3790

Abstract

 This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.
Analisis Efektivitas Penyaluran Dana Zakat Infak Shadaqah dan Implementasi Good Corporate Governance pada Lembaga Amil Zakat Dompet Dhuafa Waspada Medan Annisa Zahara; Rahmi Syahriza; Yenni Samri Juliati Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (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.v6i1.6731

Abstract

This study focuses on the effectiveness and capacity of Zakat, Infak, and Shadaqah (ZIS) fund distribution by Dompet Dhuafa Waspada and the implementation of Good Corporate Governance (GCG) principles. The researcher used a qualitative descriptive method. The data sources for this study were primary and secondary data, as well as literature studies. Data were collected through interviews, observations, and documentation. The analysis technique used data reduction, data display, and conclusion drawing methods. The effectiveness of ZIS fund distribution was measured using the Allocation to Collection Ratio (ACR) ratio based on the Zakat Core Principle (ZCP). The results show that Dompet Dhuafa Waspada has a very effective performance, with an average ACR reaching 90% in the last five years. In 2019, the ACR value was recorded at 87% in the effective category, in 2020, the ACR dropped to 71% in the effective category, then the ACR recovered to 74% in the effective category in 2021. At its peak, in 2022 and 2023, the ACR jumped to 106%. This shows a very good capacity in the management and distribution of ZIS funds that are right on target. The implementation of Good Corporate Governance is carried out through the principles of accountability, transparency, responsibility, independence, and equality, all of which increase public trust and the credibility of the institution. This study is expected to encourage more people to channel social funds through Dompet Dhuafa Waspada.
Financial Statement Preparation Analysis Using Islamic Boarding School Accounting Guidelines at Al-Mukhtariyah Sitia Hotmin Harahap; Yenni Samri Juliati Nasution; Laylan Syafina
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p08

Abstract

The preparation of financial reports in accordance with Islamic boarding school accounting guidelines plays a crucial role in increasing the transparency and accountability of the institution. This study aims to analyze the process of preparing financial reports at Al-Mukhtariyah Islamic Boarding School, Sungai Dua, which includes financial position reports, activity reports, cash flow reports, and notes to the financial statements. Data are analyzed through the stages of reduction, presentation, and conclusion. The results indicate that Islamic boarding schools still use simple financial reports due to limited understanding and information regarding Islamic boarding school accounting guidelines. This finding emphasizes the need to improve accounting literacy so that financial report preparation can be carried out more precisely, accurately, and in accordance with applicable standards.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahmad Fuadi Tanjung Ahmad Husein Ahmad Suwandi Ahmad Syakir Ahmed, Zakaria Aida Malan Sari Alfadri, Ferri Alfina Rahma Wani Ali Amzah Amani Raudathul Jannah Aminah Harahap Andriana Alnazhira Chandra Anggi Mayasari Lubis Anisa Dwi Kiswati Annio Indah Lestari Annisa Zahara Ardiansyah Ardiansyah Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Asmuni Asmuni Ayu Annisa Fikra Ayu Wulandari S. Tanjung Azhar, Iqlima Azhari Akmal Tarigan Azka Rayyani Bunga Dwi Fani Ritonga Chairina Chairina Cindy Purnama Asry Nasution Cita Suci Pratiwi Sinaga Cita Suci Pratiwi Sinaga Cyntia Amelia Siregar Dea Frinal Saputri Debana Maharani, Anggun Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dinda Adelia Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Edji, Syahdani Nazwa Elvira Yanti Ahmad Fadhil Muhammad Fadhillah Insani Fahri Fahrozi Fairuz Azzahra Irsyad Ferry Dermawan Fitri Rorizki Fitri Windari Gilang Alif Muhammad Halimatussakdiyah Halimatussakdiyah Hanifah Restu Putri Harahap, Darwis Harahap, Nurmala Sari Hendra Harmain Hendra Harmain Hendra Hermain Heri Firmansyah Heriyati Chrisna Hidayah Nabila Asnur Inayatul Widad Nasution1 Indah Mayang Sari Indah Wahyuni Indah Wahyuni Indri Apriani Iqlima Azhar Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Jannah, Nurul Juliana Nasution Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Laylan Syafina Lidya Lidya Lukman Hakim Siregar Maharani Zaida Malahayati Malahayati Marliyah Marliyah Maryam Batubara Masridha Masridha Mawaddah Irham Mhd Faisal Anwar Afandi Rambe Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Salman Muhammad Syahbudi Muhammad Wildan Firdaus Mutiara Octavia Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Annio Indah Lestari Nur Adilla NUR AHMADI BI RAHMANI Nur Amalia Nur Hayati Lubis Nurainun Putri Nurfuadi, Wika Nurjannah Harum Wibowo Nurlaila Nursantri Yanti Nurul Inayah Nurul Isnaini Putri Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Perjuangan Siregar Popi Adiyes Putra Putri Ardyanti, Cici Putri Faradilla Putri Nazli Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza Reza Febrian Rifqiyati Putri Rina Halizah Nasution Rina Halizah Nasution Rispan Rispan Riza Rasyid Al-Aufa Siagian Rizka Nasution Rizka Nasution Rizki, Rizki Yuliana Sabilla Cahya Kinanti Sakina, Shania Saparuddin Saparuddin Siregar Sarah Fitria Harahap Siagian, Salsabilla Silmi Mursidah Siti Nurojiyah Sitia Hotmin Harahap Sri Rahayu SRI RAHAYU Sri Sudiarti Sudirman Suparmin Sugianto Sugianto Susi Kinanti Syafrizal, Rodi Syifa Alhusna Tambunan, Khairina Tia Aulia Lubis Tia Yosiska Tiwi Bastari Batubara Venny Fraya Hartin Nst Wahyu Syarvina Wasih Latuh Rahmi Widya Dwi Syahprya Wirawan, Arya Wisnu Hadi Yana Suhaina Yenni Samri Juliati Nasution Yolanda Sambas Zahida Naila Zainul Fuad Zen, M. Afif Shahputra