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The Influence of Islamic Capital Market Education and Literacy on Students’ Investment Activity in Digital Sharia Investment Platforms Maulida Rahma; Nur Ahmadi Bi Rahmani; Yenni Samri Juliati Nasution
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 13 No. 1 (2026)
Publisher : Universitas Islam Negeri Madura

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Abstract

The purpose of this study is to explore how the level of knowledge about the Islamic capital market influences an individual’s level of activity in investing on Islamic-based investment platforms. Since this study aims to statistically evaluate the relationships among variables, a quantitative approach of the explanatory type was chosen. Students in the Faculty of Islamic Economics and Business at UIN North Sumatra who are currently in their fifth and seventh semesters of the 2024/2025 academic year served as the research subjects. The sample size consisted of 95 respondents. Data analysis was conducted using multiple linear regression with SPSS version 27. The study indicates that Islamic capital market education has a positive impact on students’ investment activity, with a coefficient value of 0.415. However, this effect is not statistically significant because the t-value is 1.726 and the significance level (Sig) reaches 0.088, which is greater than 0.05. On the other hand, Islamic capital market literacy has a positive and statistically significant impact on investment activity (β = 0.717; t = 3.274; Sig = 0.001 < 0.01). In this research model, the most influential variable is literacy, with a standardized beta value of 0.463. Additionally, the results of the simultaneous test (F-test) indicate that knowledge of the Islamic capital market and education together have a significant influence on students’ investment activity (F = 39.997; Sig = 0.000). The R-squared (R²) value of 0.465 indicates that these two factors account for 46.5% of the variation observed.
Analisis Kepatuhan UMKM Peternakan Bebek Terhadap Penerapan SAK EMKM: Studi Kasus UD Haikal Di Kecamatan Bambel Aceh Tenggara M Ridho Alfikri; Yenni Samri Juliati Nasution; Waizul Qarni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8870

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan UMKM peternakan bebek terhadap penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), dengan studi kasus pada UD Haikal di Kecamatan Bambel. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data yang digunakan merupakan data primer yang diperoleh melalui wawancara dengan pemilik dan pengelola usaha, observasi serta dokumentasi pendukung. Hasil penelitian menunjukkan bahwa tingkat kepatuhan UD Haikal terhadap penerapan SAK EMKM masih rendah. Pengelolaan keuangan dilakukan secara sederhana, pencatatan keuangan belum lengkap dan tidak konsisten, serta belum terdapat pemisahan antara keuangan pribadi dan keuangan usaha. Selain itu, rendahnya pemahaman pemilik usaha terhadap SAK EMKM dan tidak adanya pendampingan akuntansi menjadi faktor utama yang menghambat penerapan standar tersebut. Ketidakpatuhan terhadap SAK EMKM juga berdampak pada keterbatasan akses UD Haikal terhadap pembiayaan dari lembaga keuangan formal. Penelitian ini memberikan kontribusi empiris dengan menyoroti pentingnya faktor kontekstual usaha dan kualitas sumber daya manusia dalam penerapan SAK EMKM pada UMKM peternakan bebek di wilayah rural
PENDISTRIBUSIAN ZAKAT DALAM MENINGKATKAN KESEJAHTERAAN MUSTAHIK DI KECAMATAN MEDAN POLONIA : (Studi Pada BKM Mesjid Agung Kota Medan) Khairiah Nasution; Titir Nauli Siagian; Yunus Amir Husein; Yenni Samri Juliati Nasution
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

Zakat is a part of Islamic economics that functions to assist underprivileged communities and reduce poverty gaps. This study aims to examine how the Mosque Management Board (BKM) of the Great Mosque of Medan distributes zakat to improve the welfare of mustahik (zakat recipients) in Medan Polonia District. This research employed a descriptive qualitative method, with data collected through interviews with mosque administrators and zakat recipients, supported by observations. The results of the study indicate that the distribution of zakat goes through three stages, namely data collection, verification, and determination of recipients. The zakat distributed is generally in the form of cash assistance, depending on the total funds collected. For the mustahik, this assistance is very beneficial in helping them purchase basic necessities and reduce their living burdens, especially approaching Eid al-Fitr. However, the main obstacle faced is the limited number of muzakki (zakat payers) who channel their zakat through this mosque, resulting in limited funds being managed.
TINGKAT KESADARAN MASYARAKAT TENTANG PENTINGNYA WAKAF DI KOTA MEDAN Dinda Dewi Anggriyani Silitonga; Fredly Fadhila; Siti Diana Nst; Yenni Samri Juliati Nasution
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

Wakaf merupakan instrumen filantropi Islam yang berperan penting dalam mendukung pembangunan sosial dan ekonomi masyarakat. Namun, tingkat pemahaman masyarakat mengenai wakaf, khususnya wakaf uang dan wakaf produktif, masih relatif rendah. Penelitian ini bertujuan untuk menganalisis tingkat kesadaran masyarakat tentang pentingnya wakaf di Kota Medan serta mengidentifikasi faktor-faktor yang memengaruhinya. Penelitian menggunakan metode kualitatif deskriptif dengan pendekatan studi literatur dan wawancara terhadap tiga informan yang terdiri dari dua mahasiswa dan satu masyarakat umum. Data dianalisis menggunakan model Miles dan Huberman melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa masyarakat Kota Medan telah memiliki kesadaran yang cukup baik mengenai pentingnya wakaf dan memahami wakaf sebagai ibadah yang memberikan manfaat jangka panjang bagi masyarakat. Namun, pemahaman mereka masih didominasi oleh wakaf dalam bentuk tanah dan bangunan, sedangkan pengetahuan mengenai wakaf uang dan wakaf produktif masih terbatas. Tingkat kesadaran masyarakat dipengaruhi oleh literasi wakaf, persepsi terhadap wakaf, kondisi ekonomi, serta kepercayaan terhadap lembaga pengelola wakaf. Oleh karena itu, diperlukan peningkatan edukasi, sosialisasi, pemanfaatan media digital, dan transparansi pengelolaan wakaf untuk mendorong partisipasi masyarakat secara lebih luas. Dengan demikian, potensi wakaf dapat dioptimalkan sebagai instrumen pemberdayaan ekonomi dan kesejahteraan sosial masyarakat.
An Analysis of the Implementation of Cloud-Based Accounting Software to Improve the Efficiency and Effectiveness of Financial Record-Keeping at CV Alfadh Parfum in Medan Uci Kirani Rambe; Yenni Samri Juliati Nasution; Zuhrinal M Nawawi
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15726

Abstract

The development of cloud-based accounting information systems has encouraged companies to undergo digital transformation in financial management. Previous research generally indicates that cloud-based accounting systems can improve operational efficiency and the quality of financial reporting. However, research that simultaneously measures improvements in efficiency and effectiveness and explains the underlying mechanisms of accounting information systems driving these improvements in small and medium-sized enterprises remains limited. This study aims to analyze the implementation of cloud-based accounting software in improving the efficiency and effectiveness of financial record-keeping at CV Alfadh Parfum. The research method used is a qualitative approach supported by quantitative analysis. The study was conducted at CV Alfadh Parfum in Medan, involving 10 informants consisting of the owner, an administrator, and employees who use the accounting system. Data were collected through interviews, observations, and documentation, then analyzed using the stages of data reduction, data presentation, and drawing conclusions, as well as quantitative analysis based on recording time and error rates before and after software implementation. The research findings show that the implementation of cloud-based accounting software (XAI) can improve the efficiency of financial record-keeping by 66.05%, as evidenced by a reduction in transaction recording time from 5 minutes to 2 minutes per transaction—equivalent to a time savings of 75 hours per month. In addition, the effectiveness of financial record-keeping also increased by 75%, as evidenced by a reduction in the error rate from 4 instances to 1 instance per day. These improvements in efficiency and effectiveness are supported by XAI’s system features, such as data validation through error alerts, transaction restrictions in case of discrepancies, transaction history, and real-time, transparent, and reliable reporting. Thus, the implementation of cloud-based accounting software not only improves operational efficiency but also enhances the accuracy, transparency, and quality of financial information to support decision-making.
Pengaruh Sistem Pengendalian Internal dan Kualitas Sistem Informasi Akuntansi terhadap Akurasi Perhitungan Biaya Produksi pada PT.Tunggal Mitra Plantation-PKS Manggala Kabupaten Rokan Hilir Mukhazza Albitha Alsha; Yenni Samri Juliati Nasution; Muhammad Syabudi
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4480

Abstract

This study aims to examine the influence of internal control systems and the quality of accounting information systems on the accuracy of production cost calculations at PT. Tunggal Mitra Plantation – PKS Manggala. Accurate production cost calculation is essential for improving operational efficiency, supporting managerial decision-making, and ensuring reliable financial reporting. This research employs a quantitative approach using a survey method. The population consists of employees involved in accounting, finance, and production activities, with 31 respondents selected through the total sampling technique. Data were collected using structured questionnaires and analyzed using multiple linear regression with SPSS software. The findings indicate that the internal control system has a significant positive effect on the accuracy of production cost calculations. Likewise, the quality of the accounting information system significantly enhances the accuracy of cost determination. Simultaneously, both variables demonstrate a significant influence on production cost accuracy, indicating that effective internal controls supported by reliable accounting information systems contribute to more precise and consistent cost calculations. The coefficient of determination (Adjusted R Square) of 0.810 shows that 81% of the variation in production cost accuracy is explained by these two variables, while the remaining 19% is influenced by other factors not examined in this study. These findings highlight the importance of strengthening internal control mechanisms and improving accounting information system integration to enhance operational performance, cost management, and strategic decision-making.
Pengelolaan Dan Pendistribusian Dana Zakat Sebagai Upaya Meningkatkan Kesejahteraan Masyarakat: Studi Pada Baznas Kabupaten Labuhanbatu Utara Ayu Wulandari S. Tanjung; Yenni Samri Juliati Nasution
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7183

Abstract

Penelitian ini bertujuan untuk melihat bagaimana pengelolaan dan pendistribusian dana zakat yang dilakukan oleh BAZNAS Kabupaten Labuhanbatu Utara. Penelitian ini merupakan penelitian lapangan (field reseach) dengan menggunakan pendekatan kualitatif deskriptif. Dari hasil penelitian diketahui bahwa dalam pengelolaannya, BAZNAS Kabupaten Labuhanbatu Utara menerapkan fungsi manajemen yang mengacu pada empat fungsi manajemen organisasi yaitu perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Disamping itu, BAZNAS Kabupaten Labuhanbatu Utara hingga saat ini terus berupaya dalam meningkatkan kesejahteraan masyarakat dengan cara memberikan bantuan dana zakat yang bersifat konsumtif maupun produktif yakni dengan menjalankan lima program unggulan yang terdiri dari labura cerdas, labura sejahtera, labura peduli, labura sehat serta labura taqwa.
Perception And Preference of FEBI UINSU Students Regarding The Use of  E-Payment:  A Study Of Ease of Use, Financial Literacy, Trust Levels, And Behavoiral Patterns From an Islamic Economics Perspective Syahrul Tanjung; Muhammad Syahbudi; Yenni Samri Juliati Nasution
Jurnal Investasi Islam Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i1.14885

Abstract

This study aims to analyze the influence of perceived ease of use, financial literacy, level of trust, habitual behavior, and Islamic principles on students’ perceptions and preferences in using Sharia-based e-payment at Universitas Islam Negeri Sumatera Utara (UINSU). The study is motivated by the high level of e-payment usage among students, which is not fully accompanied by adequate financial literacy and understanding of Sharia principles. A quantitative approach was employed using a survey method, and the data were analyzed through multiple linear regression using two models: perception and preference. The sample size was 97 respondents, the sampling technique used was random sampling, with the sample size determined using the Slovin formula. The results indicate that all independent variables have a positive and significant effect on both perception and preference. Perceived ease of use is the most dominant variable in shaping perception (β = 0.282; sig. 0.001), while Islamic principles are the most dominant in shaping preference (β = 0.268; sig. 0.003). These findings suggest that students’ perceptions are primarily influenced by technical factors, whereas preferences are more strongly shaped by religious values and habitual usage. Therefore, strengthening digital financial literacy and understanding of Sharia principles is essential to promote more responsible and value-based use of e-payment.
Adoption of Sharia Financial Technology and Micro, Small, and Medium Enterprises (MSME) Financial Transparency: UTAUT with Trust as a Moderator Nazwa Syahira; Laylan Syafina; Yenni Samri Juliati Nasution
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.26244

Abstract

Financial statement transparency is an important element in improving accountability and access to financing for Micro, Small, and Medium Enterprises (MSMEs), especially amid the acceleration of sharia-based financial digitalisation in Indonesia. The use of sharia fintech has the potential to encourage more accurate and transparent financial recording practices, but the factors that influence this transparency remain to be empirically tested. This study uses a quantitative approach by adopting the Unified Theory of Acceptance and Use of Technology (UTAUT) model and incorporating Trust as a moderating variable. Primary data were collected from 112 MSME actors who use sharia fintech and analyzed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The results indicate that performance expectancy, effort expectancy, social Influence, and facilitating conditions have a positive and significant effect on financial statement transparency, with facilitating conditions being the most dominant factor. Trust was found to moderate the relationship between performance expectancy and facilitating conditions on transparency, but did not play a significant role in the relationship between effort expectancy and social Influence. These findings confirm that the readiness of supporting facilities and the level of user trust are key factors in optimizing the role of sharia fintech in improving the transparency of MSME financial reports. Theoretically, this study extends the application of the UTAUT model to sharia fintech and offers practical implications for strengthening MSME financial management in the digital era.
The Role of Community Participation, Apparatus Capacity, and Monitoring Systems in Improving Village Fund Accountability Nursapa Indah Damanik; Yenni Samri Juliati Nasution; Nurul Inayah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8478

Abstract

This study aims to analyze the influence of community participation, apparatus capacity, and the monitoring system on the accountability of Village Fund management in Barumun Tengah District, Padang Lawas Regency. Using a quantitative approach with an associative method, this study involved a population of village officials and beneficiaries of the Village Fund. A sample of 60 respondents was selected through a purposive sampling technique. Data were collected via questionnaires and in-depth interviews, then analyzed using multiple linear regression with the help of SPSS version 25. The results showed that partially, community participation, apparatus capacity, and the monitoring system had a positive and significant effect on the accountability of Village Fund management. The monitoring system had the most dominant influence. Simultaneously, the three variables had a significant effect (F count = 40.980 significance 0.000), with a coefficient of determination (R²) of 0.683, which explained 68.3% of the variation in accountability, while 31.7% was influenced by other factors such as leadership, commitment, and public transparency. These findings confirm that increasing accountability in Village Fund management requires synergy between the community, apparatus, and an effective monitoring system. Village governments need to strengthen community participation in deliberations, increase the capacity of officials through ongoing training, and improve transparent and participatory monitoring mechanisms to support more accountable Village Fund governance.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahkamil Hakim Ahmad Fuadi Tanjung Ahmad Husein Ahmad Suwandi Ahmad Syakir Ahmed, Zakaria Aida Malan Sari Alfadri, Ferri Alfina Rahma Wani Ali Amzah Alya Aurelia Alya Sahbrina Amani Raudathul Jannah Aminah Harahap Amini, Salisa Andri Soemitra Andriana Alnazhira Chandra Anggi Alia Ashari Hsb Anggi Mayasari Lubis Anisa Dwi Kiswati Annio Indah Lestari Annisa Zahara Aqwa Naser Daulay Ardiansyah Ardiansyah Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Ayu Annisa Fikra Ayu S, Hanifa Ayu Wulandari S. Tanjung Azhar, Iqlima Azhari Akmal Tarigan Azka Rayyani Azlina Azmi Siahaan Bagas Aulia Balqis Anisa Janati Bambang Sugiharto 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 Delyana Devi Herawati Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dinda Adelia Dinda Dewi Anggriyani Silitonga Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Edji, Syahdani Nazwa Elvira Yanti Ahmad Ersa Trinanda Fadhil Muhammad Fadhillah Insani Fahri Fahrozi Fairuz Azzahra Irsyad Fatimah Zahara Febi Alicia Februari, Budi Ferry Dermawan Fina Mulyana Fitri Rorizki Fitri Windari Fredly Fadhila Gilang Alif Muhammad Halimatussakdiyah Halimatussakdiyah Hanifah Restu Putri Hanifah Restu Putri Harahap, Darwis Harahap, Nurmala Sari Hendra Harmain Hendra Harmain Hendra Hermain Heri Firmansyah Heriyati Chrisna Hesty Ananta Yunus Hidayah Nabila Asnur Inayatul Widad Nasution1 Indah Mayang Sari Indah Wahyuni Indah Wahyuni Indra Prawira Indra Sari Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Jannah, Nurul Juliana Nasution Kamilah, K. Khairiah Nasution Khairul Faiz Batubara Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Lailan Syafina Laylan Syafina Lidya Lidya Lubis, Nasrul Kahfi Lukman Hakim Siregar Luthfiah Al Asbin Ulyani M Nabil Putra Hendratmo M Ridho Alfikri Maharani Zaida Mahyudin Malahayati Malahayati Marliyah Marliyah Maryam Batubara Masridha Masridha Maulida Rahma Mawaddah Irham Mhd Faisal Anwar Afandi Rambe Mhd. Farhan Mukti Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Fikri Almajid Munthe Muhammad Hafiz Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Salman Muhammad Syabudi Muhammad Syahbudi Muhammad Syahbudi Muhammad Wildan Firdaus Mukhazza Albitha Alsha Mutiara Octavia Nabila Aulia Putri Hrp Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Annio Indah Lestari Nasution, Auliya Shalha Nathasyah Putri Maharanni Nazwa Syahira Nida Nurhayani Pohan Nur Adilla Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Amalia Nur Hayati Lubis Nur Rahmi Zuhra Nurainun Putri Nurfuadi, Wika Nurhayati Nurhayati Nurhayati Nurjannah Harum Wibowo Nurlaila Nursantri Yanti Nursapa Indah Damanik Nurul Aulia Dewi Nurul Inayah Nurul Inayah Nurul Isnaini Putri Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Perjuangan Siregar Pira Azara Popi Adiyes Putra Putri Ardyanti, Cici Putri Faradilla Putri Nazli Putri Wulandini Sagala Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmat Daim Harahap Rahmi Syahriza 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 Rizky Rmadhan Saragih Sabilla Cahya Kinanti Sabrina Sarda Nasution Sakina, Shania Saparuddin Saparuddin Saparuddin Siregar Saragih, Muhammad Darul Aswad Sarah Fitria Harahap Siagian, Salsabilla Silmi Mursidah Siti Diana Nst Siti Nurojiyah Sitia Hotmin Harahap Sony Rauda Sri Novita Hasibuan Sri Rahayu SRI RAHAYU Sri Sudiarti Sudirman Suparmin Sugianto Sugianto Sunni Syahputra Susi Kinanti Sutiyawati Syafrizal, Rodi Syahinda, T. Razita Syahrul Tanjung Syifa Alhusna Tambunan, Khairina Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Titir Nauli Siagian Tiwi Bastari Batubara Triya Harti Sholihat Tuti Anggraini Uci Kirani Rambe Ummu Ufaizah Purba Venny Fraya Hartin Nst Wahyu Syarvina Waizul Qarni Wasih Latuh Rahmi Widya Dwi Syahprya Wildah Khoiriah Siregar Wirawan, Arya Wisnu Hadi Yana Suhaina Yenni Samri Juliati Nasution Yolanda Sambas Yunus Amir Husein Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zainul Fuad Zen, M. Afif Shahputra Zuhrinal M. Nawawi