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Analisis Penerapan Akuntansi UMKM Berbasis SAK EMKM Pada Nyushiin Medan Solusi Transparansi Dan Efisiensi Keuangan Syifa, Naila Jayida; Rahmani, Nur Ahmadi Bi; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Global Education Vol. 6 No. 4 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i4.4831

Abstract

This study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the culinary business Nyushiin Medan as an effort to improve transparency and efficiency of financial management. The method used was descriptive qualitative, with data collection techniques including observation, in-depth interviews, and documentation of financial reports from 2022 to 2024. The results indicate that the implementation of SAK EMKM is still partial and unsystematic. The prepared financial reports do not fully follow the standard format, particularly in the preparation of the Statement of Financial Position and Notes to the Financial Statements (CALK). However, transparency has increased through neater recording of daily transactions and the separation of personal and business finances. The implementation of a simplified income statement also encourages efficiency, as evidenced by the business's ability to reduce promotional costs and increase product profit margins. The main obstacles to the implementation of SAK EMKM are low accounting literacy and a lack of external mentoring. Therefore, support from the government, academics, and financial institutions is essential to encourage the comprehensive implementation of SAK EMKM-based accounting in the MSME sector.
Saham dalam Perspektif Hukum Islam: Analisis Konseptual, Normatif, dan Implementatif pada Pasar Modal Syariah Indonesia Ersa Trinanda; Nurhayati; Yenni Samri Juliati Nasution
Widya Balina Vol. 10 No. 2 (2025): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v10i2.863

Abstract

Mini riset ini membahas kedudukan saham dalam perspektif Islam dengan menelaah konsep dasar, landasan hukum, pandangan ulama klasik dan kontemporer, serta implementasinya dalam pasar modal syariah di Indonesia. Penelitian dilakukan melalui metode studi pustaka dengan menggunakan makalah “Saham dalam Pandangan Islam” sebagai sumber primer dan literatur fiqih muamalah, fatwa DSN-MUI, serta regulasi OJK sebagai sumber sekunder. Hasil penelitian menunjukkan bahwa saham merupakan instrumen penyertaan modal yang diperbolehkan dalam Islam karena memiliki kesesuaian dengan akad syirkah, khususnya syirkah al-‘inān, selama perusahaan yang menerbitkannya bergerak dalam sektor yang halal, bebas dari riba, serta tidak mengandung unsur gharar maupun maysir. Landasan normatifnya merujuk pada ayat Al-Qur’an seperti QS. Al-Baqarah ayat 275 dan QS. An-Nisa ayat 29 yang menegaskan kehalalan transaksi dan larangan praktik batil. Pandangan ulama kontemporer seperti al-Qaradawi, Wahbah az-Zuhaili, dan Taqi Usmani memperkuat legalitas saham syariah dengan memberikan batasan agar sesuai ketentuan syariah. Implementasi saham syariah di Indonesia telah berjalan dengan baik melalui regulasi DSN-MUI, penerbitan Daftar Efek Syariah (DES), pembentukan indeks seperti JII dan ISSI, serta pengembangan Sistem Online Trading Syariah (SOTS). Mini riset ini menyimpulkan bahwa saham syariah tidak hanya menjadi instrumen investasi yang sah menurut syariat, tetapi juga sejalan dengan maqāṣid al-syarī‘ah dalam menjaga harta (ḥifẓ al-māl) dan mendorong distribusi ekonomi yang lebih adil di masyarakat.
Phenomenological Analysis of PSAK 101 on the Financial Statements of BMTs in Medan Nadia, Nadia; Susanti, Widya; Samri Juliati Nasution, Yenni; Marliyah, Marliyah
AL-MUTSLA Vol. 7 No. 2 (2025): Jurnal Al Mutsla
Publisher : STAIN MAJENE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/jstain.v7i2.1882

Abstract

This study aims to analyze the implementation of the Statement of Financial Accounting Standards (PSAK) 101 concerning the Presentation of Islamic Financial Statements in Islamic cooperatives in Medan City. The research focuses on four main aspects recognition, measurement, presentation, and disclosure of financial statements. A qualitative approach with a phenomenological method was employed to explore in depth the experiences, understanding, and perceptions of Islamic cooperative managers in applying PSAK 101. The research subjects consist of three Islamic microfinance institutions: BMT Masyarakat Madani Sumatera Utara, BMT Al-Musabbihin, and BMT Mandiri Abadi Syariah. Data were collected through interviews, observations, and documentation. The findings reveal that the implementation of PSAK 101 in the three Islamic cooperatives remains suboptimal. In terms of recognition, the temporary syirkah funds have not been properly segregated. Regarding measurement, all cooperatives still use the historical cost basis without asset revaluation as required by PSAK 16. In presentation, financial statements only include the balance sheet, income statement, and changes in equity, while the other seven components required by PSAK 101 are not presented. The disclosure aspect is also weak, as there are no notes to the financial statements and several account classifications are incorrect. The limited implementation of PSAK 101 is influenced by a lack of understanding among management regarding Islamic accounting standards, insufficient technical training, and limited human resources with expertise in Islamic accounting. This study recommends strengthening Islamic accounting training, developing PSAK 101-based accounting software, and enhancing the role of the Sharia Supervisory Board in ensuring compliance with Sharia principles.
Analisis Model Pengelolaan Zakat, Infaq dan Shadaqah pada Lembaga Zakat Al-Washliyah (LAZWASHAL) Muhammad Hafiz; Yenni Samri Juliati Nasution
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.7848

Abstract

This study aims to determine the management model of zakat, infaq, and shadaqah at the Al-Washliyah Zakat Institution (LAZWASHAL). Zakat, infak, and sadaqah are activities carried out by someone to fulfill their obligations and clean their assets. Indonesian people have enthusiasm in distributing zakat, infaq, and shadaqah. The research method used is qualitative with a descriptive approach. The technique of collecting research data through the subjects studied both from observation and interviews. The results showed that the LAZWASHAL zakat management model, namely productive zakat, is zakat that has a sustainable value and certainly does not run out. It has a target, namely the welfare of the community so that those who were recipients become zakat distributors or donors. in the form of providing business capital, providing donations in the form of groceries, cash to scholarships.
Penerapan Informasi Akuntansi dan Tingkat Penerimaan Dana Zakat Pada Badan Amil Zakat Nasional Medan Yasmi Fazrah; Yenni Samri Juliati Nasution; Arnida Wahyuni Lubis
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8780

Abstract

Accounting information is a computer-based system and determines performance appraisal, performance, and usage. Accounting information is very important to use in BAZNAS, because if you don't use an accounting information system, the reporting system or budget arrangement will not be optimal. Based on the acceptance data for the last 5 years from the results of interviews, it was found that the data on receipt of zakat funds at BAZNAS has experienced ups and downs or is unstable, so this will affect public confidence in giving zakat at BAZNAS. Zakat funds are trust funds that are paid by the community to be distributed to mustahik. This study aims to analyze the application of accounting information and assess the level of acceptance of zakat funds at the Medan City National Amil Zakat Agency. This research method uses a qualitative approach with descriptive methods and the research data consists of primary data and secondary data. In this study, the primary data was obtained from direct observations and interviews with informants, while the secondary data in this study were in the form of research supporting data, such as documents owned by BAZNAS in the city of Medan. The results showed that the implementation of the Medan City BAZNAS information system was in accordance with PSAK no 109 in the sense of Statement of Financial Accounting Standards (PSAK) no 109 regarding zakat and infaq/alms accounting issued by the Indonesian Institute of Accountants (IAI). PSAK no. 109 is used as a guideline for OPZ (zakat management organization) in the recognition, measurement, presentation and disclosure of zakat and infaq/alms transactions. The level of receipt of BAZNAS zakat funds in Medan City shows an unstable condition, where there are changes every year, it can go up or down. Judging from the report on changes in zakat funds in 2018 Rp. 709,759,592, in 2019 Rp. 310,816,859, in 2020 Rp. 653,352,697, in 2021 Rp. 738,399,810, and in 2022 Rp. 1,737,062,598.
Kontribusi Pedagang Wanita Pasar Tradisional Dalam Meningkatkan Kesejahteraan Keluarga dalam Tinjauan Ekonomi Islam (Studi Kasus Pasar Lau Cih Medan) Zakia, Maulida Ummi; Nasution, Yenni Samri Juliati; Nasution, Juliana
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15366

Abstract

This study employs a descriptive qualitative research method. It was conducted directly on the subject, namely the female traders at the Lau Cih Central Market in Medan. Data was gathered through observation, interviews, and documentation, and then analyzed qualitatively using data reduction, data presentation, and data verification. The findings reveal that the contribution of female traders in the Lau Cih Central Market includes alleviating the financial burden on their families, acting as the breadwinners or heads of households, and helping to improve family finances. Despite these roles, they do not neglect their primary responsibilities as homemakers, balancing their time between work and family matters. From an Islamic economic perspective, a wife working is not in conflict with Islamic law, as a working wife is considered to be assisting her husband in providing income, which is seen as a form of devotion in supporting the family. The factors motivating a wife to work include economic necessity, social factors, and self-actualization.
Integrasi Good Amil Governance dan Sustainable Development Goals (SDGs): Tantangan dan Peluang Kusmilawaty, Kusmilawaty; Arismunandar, M. Fizdian; Sultoni, Ahmad Alauddin; Siregar, Saparuddin; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 02 (2025): JIEI : Vol. 11, No. 02, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

Zakat memiliki potensi besar dalam mendukung pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs), khususnya dalam hal pengentasan kemiskinan, peningkatan kesehatan, pendidikan berkualitas, dan pertumbuhan ekonomi yang inklusif. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk mengeksplorasi tantangan yang dihadapi serta peluang dalam mengintegrasikan Good Amil Governance dengan SDGs. Pengumpulan data dilakukan melalui studi literatur dengan mengumpulkan informasi dari artikel, buku, dan laporan yang relevan mengenai Good Amil Governance pada lembaga zakat dan SDGs. Analisis juga mencakup bagaimana zakat berkontribusi terhadap pencapaian beberapa tujuan dalam SDGs, seperti pengurangan kemiskinan dan peningkatan pendidikan. Data yang diperoleh kemudian dianalisis menggunakan metode analisis tematik. Temuan penelitian mengungkapkan bahwa tantangan dalam mengintegrasikan Good Amil Governance dengan pencapaian SDGs di Indonesia meliputi kurangnya kesadaran dan pemahaman, keterbatasan sumber daya, regulasi dan kebijakan yang kurang mendukung, serta kurangnya koordinasi antar pemangku kepentingan. Namun, di tengah tantangan tersebut, terdapat beberapa peluang, yaitu pendidikan dan pelatihan, pengembangan kebijakan yang mendukung, pemanfaatan teknologi informasi, serta kolaborasi antar pemangku kepentingan.
Computational Architecture of Digital Waqf in Indonesia Fatimah Zahara; Bambang Sugiharto; Yenni Samri Juliati Nasution
Jurnal Penelitian Pendidikan IPA Vol 10 No 12 (2024): December
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i12.9627

Abstract

It is a necessity that information technology with the power of digitalisation is experiencing accelerated development. Its application also penetrates into various fields. On the other hand, the potential of cash waqf in Indonesia is also very large. The purpose of this paper is to describe the potential of cash waqf developed through digital mechanisms, by utilizing computing technology. The institutionalization of the spirit of digital-based waqf is the focus of attention in this study. The method used is descriptive qualitative with a literature review approach. The data taken are secondary data derived from scientific journals, academic papers, books that are compatible with this study. Digital artifacts of digital waqf institution platforms are also a relevant and main source of study in this discourse. The study found that the development and transformation of digital cash waqf began in 2012 when the Indonesian Ulema Council issued a fatwa on cash waqf. The study also found that cash waqf began to grow in the community and was amplified by the presence of digital instruments in the implementation of cash waqf payments. Many waqf institutions build digital platforms through various applications, websites and other social media.
Marketing Strategies and Customer Acquisition in Multipurpose Umrah Budget Fund Products: Evidence from FIF Group Amitra Syariah Wildah Khoiriah Siregar; Yenni Samri Juliati Nasution; Nurlaila
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v13i1.1399

Abstract

This study examines the marketing strategy of the Multipurpose Umrah Advance Fund product at the FIFGROUP AMITRA Sharia Business Unit, with a focus on customer acquisition. Using a qualitative descriptive approach, data were collected through in-depth interviews, direct observations, and analysis of internal company documents. SWOT analysis was employed to identify key internal and external factors influencing marketing effectiveness. The findings indicate that AMITRA’s primary internal strengths include strong corporate reputation, strict compliance with sharia principles, an extensive service network, and an accessible financing system. Externally, substantial market opportunities exist for Umrah financing, driven by rising public interest in religious travel, advances in digital technology, and regulatory support for the Islamic financial sector. The IFAS and EFAS analyses position AMITRA in the Strength–Opportunity (SO) quadrant, suggesting a favorable strategic posture. Accordingly, the study recommends an aggressive growth strategy that leverages internal strengths to exploit external opportunities, particularly through intensified digital marketing, strengthened partnerships with Umrah travel agencies, and the development of technology-based services to expand market reach and increase customer numbers.
The Influence of Sharia Financial Literacy and Risk Perception on the Decision to Use Sharia Mobile Banking by Generation Z Inayah Ardiah; Marliyah; Nasution, Yenni Samri Juliati
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v13i1.1401

Abstract

This study aims to analyze the influence of Islamic financial literacy and risk perception on Generation Z's decision to use Islamic mobile banking in Indonesia. Despite offering ease of transaction and compliance with Islamic principles, the adoption rate of Islamic mobile banking among Generation Z is still relatively low. This study uses a quantitative approach with a survey method of 100 respondents aged 18–28 years who actively use Islamic mobile banking and were determined through purposive sampling techniques. Data were collected online through Google Forms and analyzed using multiple linear regression. The results show that Islamic financial literacy and risk perception simultaneously have a significant effect on Generation Z's decision to use Islamic mobile banking. These findings emphasize the importance of improving Islamic financial literacy and managing risk perception to encourage the adoption of Islamic mobile banking services.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Aditya Gede Pratama Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahkamil Hakim Ahmad Fuadi Tanjung Ahmad Hasibuan, Nurfadhilah Ahmad Husein Ahmad Suwandi Ahmad Syakir AHMADI Ahmadi Bi Rahmani, Nur Aida Malan Sari Aini, Rija Akmal Akmal Alfadri, Ferri Alfina Rahma Wani Ali Amzah Ali Topan Lubis Alya Aurelia Alya Hamdini Ahmad Alya Sahbrina Amani Raudathul Jannah Amelia Siregar, Cyntia Aminah Harahap Amini, Salisa Ananda, Putri Andre Tanjung Andriana Alnazhira Chandra Andrina, Raissa Puan Anggi Alia Ashari Hsb Anggi Mayasari Lubis Anisa Dwi Kiswati Anjani, Dina Annio Indah Lestari Annio Indah Lestari Nasution Annisa Zahara Annissa, Ella Aqwa Naser Daulay Ardiansyah Ardiansyah Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Asmuni Asmuni Asra, M Rifki Atika Atika Atika Aulia Ramadani Pane Aulia, Mahani Faiza Ayu Annisa Fikra Ayu S, Hanifa Ayu Wulandari S. Tanjung Ayumi Siregar, Fatiyah Azhar, Iqlima Azhari Akmal Tarigan Azhela Dwi Aryani Aziva, Zahra Azka Rayyani Azlina Azmi Siahaan Bagas Aulia Balqis Anisa Janati Bambang Sugiharto Batubara, Maryam Br Bancin, Dela Syakillah Nuraisah Budi Februari Budi Harianto Bunga Dwi Fani Ritonga Candra, Jeki Chairina Chairina Cindy Purnama Asry Nasution Cita Suci Pratiwi Sinaga Cita Suci Pratiwi Sinaga Cyntia Amelia Siregar Damayanti, Putri Merry Daulay, Yusrina Dea Frinal Saputri Debana Maharani, Anggun Dela Syakillah Nuraisah Br Bancin Delyana Dessy Rahmadani Devi Herawati Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dhian Rosalina, Dhian Dila Wandasari Dina Cheetah Khairiyah Dinda Adelia Dinda Dewi Anggriyani Silitonga Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Elvira Yanti Ahmad Erianto, Ridho Ersa Trinanda Fadhil Muhammad Fadhillah Insani Fadhillah Insani Fahmi Fauzi Fahri Fahrozi Fairuz Azzahra Irsyad Faizin, Mu'adil Fajrillah, Fajrillah Farhan Abdillah Panjaitan Fathia Mawaddah Rangkuty Fatika, Siti Fatimah Zahara Fazhillah, Audi Febi Alicia Ferry Dermawan Fina Mulyana Firdaus Firdaus Fitri Amalia Fitri Rorizki Fitri Susanti Siregar Fitri Windari Fredly Fadhila Frinal Saputri, Dea Friyadi Hamonangan Siregar Ghifari, Abu Dzar Al Gilang Alif Muhammad Ginting, Herminaria Br Habibi, Adnan Haidir Ali Halimatussakdiyah Halimatussakdiyah Hani, Rihma Hanifah Restu Putri Harahap, Darwis Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Suci Ardilla Ramadhani Hasibuan, Indra Mualim Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Halim Hendra Harmain Hendra Harmain Heri Firmansyah Heriyati Chrisna Hesty Ananta Yunus Hidayah Nabila Asnur Hilmi, Hafizh Husna, Rifdah Nur Iin Prasetyo Ilham Khairi ilham khairi, ilham Imsar, Imsar Inayah Ardiah Inayatul Widad Nasution1 Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indra Prawira Indra Sari Indradewa, Rhian Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Izzatul Zannah Jambak, Arya Neta Adinda Jihan Luthfi Aulia Juliana Nasution K, Kamilah Kamilah, K Kamilah, K. Karmila Sinaga Karo Karo, Robby Adriano Khairiah Nasution Khairil Ihsan Khairul Faiz Batubara Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Kusmilawaty, Kusmilawaty Laila Maisaroh Lailan Syafina Laylan Syafina Lidya Lidya Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nasrul Kahfi Lubis, Nurul Rafiqoh Lubis, Septiana Sara Lubis, Syawilda Astari Lukman Hakim Siregar Luthfiah Al Asbin Ulyani M Daffa Raihan Buulolo M Nabil Putra Hendratmo M Ridho Alfikri M. Iqbal M. Yogi Riyantama Isjoni Maesyah Rani, Suci Maharani Zaida Mahyudin Maidalena Maisyaroh, Tetti Malahayati Malahayati Malahayati Malahayati Manik, Azizah Zaniana Marbun, Astri Novia Marliyah Marliyah Marliyah Marliyah, Marliyah Martua Hsb, Rahmat Maryam Batubara Maryam Batubara Masridha Masridha Maulana Ridwan Lubis Maulida Rahma Maulida, Sri Aqilah Mawaddah Irham Mega Safitri Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Mhd Faisal Anwar Afandi Rambe Mhd. Farhan Mukti Miranty, Fadilla Mufti, M. Ikhsan Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Arif Pohan Muhammad Arifin Lubis Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Fikri Muhammad Fikri Almajid Munthe Muhammad Hafiz Muhammad Ilham Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Ramadhan Muhammad Salman Muhammad Syabudi Muhammad Syahbudi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Wildan Firdaus Muhammad Yafiz Muhammad Yafiz, Muhammad Mukhazza Albitha Alsha Muliani, Siska Musfirah, Aisyah Fithri Mutiara Octavia Mutohir Sitorus, Taufiq Fazar Mutthaqin, Muhammad Satrya Nabila Aulia Putri Hrp Nabila, Fatya Nadia Nadia Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Auliya Shalha Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia nataliani br sitepu, Devi Natasya Suherman Nathasyah Putri Maharanni Nayla Hadisti Nazli, Putri Nazwa Syahira Nida Nurhayani Pohan Ningtias, Sinar Ayu Novi Indriyani Sitepu Novia, Raisyah Arta Nst, Aida Ulviani Nur Adilla Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Amalia Nur Fadhilah Ahmad Hasibuan Nur Hayati Lubis Nur Rahmi Zuhra Nur, Mukhlish Muhammad Nurainun Putri Nurfi, Indah Nurfuadi, Wika Nurhasanah, Upik Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhudawi, Nurhudawi Nuri Aslami Nurjannah Harum Wibowo Nurlaila Nurlaila Nurlaila Nurlaila Nurlaily Nurlaily Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nursapa Indah Damanik Nurul Aulia Dewi Nurul Inayah Nurul Inayah Nurul Isnaini Putri Nurul Jannah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Perjuangan Siregar Pertiwi, Tri Bagus Pira Azara Popi Adiyes Putra Prasetyo, Iin Pratama, Dela Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri Ardyanti, Cici Putri Faradilla Putri Nazli Putri Nilam Sari Putri Wulandini Sagala Putri, Hanifah Restu Putri, Tasya Alya Rabiatul Adawiyah Rahma Fitria Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Martua Hsb Rahmi Syahriza Rahmi Syahriza Rahmi Syahriza, Rahmi Rahmi, Wasih Latuh Ramadhan, Dony Tri Rambe, Meisyah Retnawati Siregar Reza Febrian Rifqiyati Putri RINA ANGGRAINI Rina Halizah Nasution Rina Halizah Nasution Rini Sinamo Rispan Rispan Ritonga, Mirwansyah Ritonga, Wardoni Hikman Riza Rasyid Al-Aufa Siagian Rizalul Muslih Syawaluddin Rizka Nasution Rizka Nasution Rizki Wahyudi Rizki Yuliana Rizki Rizki, Rizki Yuliana Rizky Rmadhan Saragih Rohmadi Rohmadi Rozika, Aura Tania Sabilla Cahya Kinanti Sabrina Sarda Nasution Saharani, Dita Sahrul Fazri Sakina, Shania Salsabila, Mutiara Salsabilla Siagian Salwa, Fany Samsudin, Samsudin Santi Arafah Saparuddin Saparuddin Saparuddin Siregar Saparuddin Siregar Saragih, Muhammad Darul Aswad Sarah Fitria Harahap Sari Wahyuni Sari, Aida Malan Sari, Khasnita Saydhina Alif Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Siagian, Dina Mardiana Siahaan, Ummi Salamah Afnita Sari Silmi Mursidah Sintyani P, Amalia Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Saparuddin Siska Melida Saragih Siswahyudianto Siti Asiam Siti Diana Nst Siti Nurojiyah Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Situmorang, Harudini Nizar Soemitra, Andri Solahuddin Aritonang Sony Rauda Sri Novita Hasibuan SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Sudiarti Suci Rahmadhani Sudirman Suparmin Sugianto Sugianto Suhardiman Suhardiman Sultoni, Ahmad Alauddin Sunni Syahputra Supranto Prinajaya Siagian Susanti, Widya Susi Kinanti Sutiyawati Syafrizal, Rodi Syahdani Nazwa Edji Syahfitri , Ananda Syahinda, T. Razita Syahrul Tanjung Syamsiar, Syamsiar Syifa Alhusna Syifa, Naila Jayida Tambunan, Khairina Tanjung, Ahmad Fuadi Tanjung, Ayu Wulandari S. Tanjung, Siti Nur Aminah Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Titir Nauli Siagian Tiwi Bastari Batubara Tri Inda Fadhila Rahma Triya Harti Sholihat Tuti Anggraini Tuti Anggraini Uci Kirani Rambe Ujung, Siti Khoiriyah Karina Ummu Ufaizah Purba Venny Fraya Hartin Nst VIDAIROTUL HAMDIAH Wahyu Syarvina Waizul Qarni Waizul Qarni Wandasari, Dila Wasih Latuh Rahmi Wibowo, M Padeli Wibowo, Muhammad Rizky Widya Ayu Utami Lubis Widya Dwi Syahprya Widya Purnama Sari Widya Yunisa Wildah Khoiriah Siregar Windari, Fitri Wisnu Hadi Yahya, Muhammad Faishal Yana Suhaina Yasmi Fazrah Yolanda Sambas Yuannisa, Rizka Adlia Yunanda Eka Putra Yunila Tanjung, Dini Yunisa, Widya Yunus Amir Husein Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zain, R. Dedy Chairil Zainul Fuad Zainur, Zainur Zakaria Ahmed Zakia, Maulida Ummi Zamzam, Ayu Raudah Zannah, Izzatul Zen, M. Afif Shahputra Zuhri, Rasyid Ahmad Zuhrinal M Nawawi Zulferry, Diva Mumtazah Putri