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ANALISIS PERAN AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN (STUDI KASUS PADA PDAM TIRTANADI) Muhammad Adriansyah; Yenni Samri Juliati Nasution; Nurwani Nurwani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 7, No 1 (2022): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v7i2.2035

Abstract

Auditor internal berperan sangat penting dalam mendeteksi dan mencegah kecurangan di perusahaan. Penelitian ini bertujuan untuk mengetahui Peran Auditor Internal Dalam Mendeteksi Kecurangan Pada PDAM Tirtanadi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, kuesioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Berdasarkan hasil perhitungan, hasil persentase kuesioner untuk peran auditor internal adalah sebesar 72.39% yang memenuhi kriteria antara 51 – 75%, persentase tersebut menunjukan bahwa auditor internal berperan cukup penting di PDAM Tirtanadi. Sedangkan hasil persentase kuesioner untuk pendeteksian kecurangan (fraud) diperoleh hasil sebesar 79.16% yang memenuhi kriteria anatra 76 – 100%, persentase tersebut menunujukan bahwa auditor internal berperan sangat penting dalam mendeteksi kecurangan yang terjadi di PDAM Tirtanadi. Adapun faktor-faktor penyebab terjadinya tindak kecurangan di PDAM Tirtanadi adalah tekanan yang dialami oleh pegawai, berupa gaji yang tidak mencukupi, harga pokok makanan yang terus naik, dan lain-lain.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Lion Metal Works Tbk. Periode 2016-2021 Nur Amalia; Nurwani; Yenni Samri Juliati Nasution
Journal Research of Economic and Bussiness Vol. 2 No. 01 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i01.525

Abstract

The purpose of this study is to determine the financial performance of PT. Lion Metal Works Tbk. 2016-2021 if measured through liquidity, solvency, profitability and activity ratios. This research is a quantitative. The type of data used is quantitative data. The results of the study revealed 2 ratios of good scores and 2 ratios of bad scores. The liquidity ratio in the industry standard, current ratio is 2.0 in 2016-2019 the value is 3,56; 3,27; 3,5; 3,82. In 2020 there will be a significant increase of 6,7 then in 2021 the value is 3,25. The company's solvency ratio shows good condition, the industry standard debt to asset ratio is 35%, 2016-2017 injuries are 31%, 34%, 2018-2020 32%, last 2021 is 36%. The profitability ratio shows that the company is not doing well, the indicator is the net profit margin, the industry standard is 20% for 2016-2021, a loss of 11%, 3%, 3%, 0%, -3%, -1%. Likewise, the activity ratio shows that the condition is not good, one of the indicators is the fixed assets turn over ratio, the industry standard, which is 5 times seen in 2016-2021 payments of 2,77; 2,7; 2,36; 2,04; 1,63; 1,50
Analisis Dana Investasi dan Biaya Pertanggungan terhadap Pendapatan Asuransi Jiwa Syariah Fitri Rorizki; Yenni Samri Juliati Nasution
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (962.844 KB) | DOI: 10.47467/alkharaj.v5i4.3395

Abstract

Sharia insurance investment funds consist of money donated by participants and deposited into the tabarru fund by the fund manager, namely the insurance business. Part of the participants' investment funds will be invested in sharia securities that are guaranteed to be halal. The sum insured is the entire amount of money that will be issued or paid by the insurer (insurance company). When the insured (policyholder) submits a claim according to the risk promised in the policy agreement or insurance program, the money is disbursed. This study intends to determine the effect of investment funds and coverage costs on sharia life insurance income at Bumiputera Syariah Life Insurance. This research is a quantitative research that uses secondary data as a data source. Using Eviews version 9, conventional assumption tests and hypothesis tests were used for data analysis. According to the findings of the study, both the variable investment funds and coverage costs have a large impact on Islamic life insurance income. Keywords: Investment fund, cover cost, Insurance Income, Islamic Insurance
Pengelolaan Keuangan Dan Strategi Pemasaran Dalam Usaha Mikro Kecil Dan Menengah (Studi Kasus Pada Azhar Abdullah Tenun Songket Di Kabupaten Batu Bara) Elvira Yanti Ahmad; Yenni Samri Juliati Nasution; Nurwani Nurwani
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i4.2344

Abstract

This study aims to determine the financial management and marketing strategies implemented by Azhar Abdullah songket weaving micro, small and medium enterprises (MSMEs) in Batu Bara District. This research is a qualitative descriptive study using primary data. Interview and documentation data collection techniques. The subject of this research is the owner of a micro, small and medium enterprise (MSMEs), Mr. Azhar Abdullah. The results of this study indicate that Azhar Abdullah songket weaving in his financial management has not implemented good financial management which consists of planning, recording, reporting and controlling. Whereas in the marketing strategy, the products produced are of high quality and quality, prices are in accordance with quality, distribution places are easy to reach, but have not carried out promotions on social media
Government Readiness In The Implementation Of Accrual-Based Government Accounting Standards (Case Study At The Sumut DPRD Office) Azka Rayyani; Yenni Samri Juliati Nasution
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 7, No 01 (2023): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v7i01.4376

Abstract

This research is expected to be able to select the availability of public experts to apply accrual-based government accounting standards at the North Sumatra DPRD office. This research report examines the accessibility of financial planning at the DPRD office in North Sumatra. In addition, this content describes the problem of the accrual accounting cycle. The data collection strategy was based on perception, interviews, and documentation research. The results of data research using abstract methods are made from various perspectives. The results of this study indicate that workers in the DPRD office in North Sumatra generally know about the government's accrual accounting rules. The agreement, which is being prepared for implementation based on the annual financial report, will be jointly implemented at the North Sumatra DPRD office in the 2016 fiscal year.
Analisis Penagihan Tunggakan Pajak dengan Surat Teguran dan Surat Paksa untuk Meningkatkan Penerimaan Pajak pada KPP Pratama Rantau Prapat Indri Apriani; Arnida Wahyuni Lubis; Yenni Samri Juliati Nasution
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.233 KB) | DOI: 10.47467/alkharaj.v5i5.3504

Abstract

Taxes are the largest source of revenue for the State.taxes are obligations that must be paid by the people to the state. Indonesia establishes a tax system, namely a self-assessment system where taxpayers are given the trust to calculate, pay, and report the amount of tax owed by themselves. However, there are obstacles in collecting taxes, namely the existence of tax arrears, this is due to the lack of knowledge of taxpayers regarding taxation. To overcome tax arrears the fiscus performs what is called collection to collect the amount of tax debt owed to the state by issuing letters of reprimand and forced letters.This study aims to determine the level of effectiveness of tax collection and how much tax revenue contributes from the disbursement of reprimand letters and forced letters to increase tax revenue at KPP Pratama Rantau Prapat.The method used in this study is a quantitative descriptive method and the type of data used is secondary data and primary data. Based on the results of data analysis, it can be concluded that the collection of tax arrears with letters of reprimand and forced letters is included in the category of ineffective. Keywords: collection of tax arrears,reprimand letter,forced letter,tax revenue
Analisis Manajemen Sumber Daya Manusia Dalam Perspektif Ekonomi Islam Pada Perencanaan Anggaran Badan Keuangan Dan Aset Daerah Kota Medan (Studi Kasus Bidang Perencanaan Anggaran Kota Medan) Rina Halizah Nasution; Yenni Samri Juliati Nasution
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.1401

Abstract

Dalam konteks ekonomi Islam, manajemen sumber daya manusia tidak hanya melibatkan aspek ekonomi semata, tetapi juga mempertimbangkan nilai-nilai dan prinsip-prinsip Islam yang relevan. Metode penelitian yang digunakan adalah analisis deskriptif dengan pendekatan kualitatif. Data dikumpulkan melalui studi literatur, wawancara dengan petugas terkait, dan observasi langsung di Badan Keuangan dan Aset Daerah Kota Medan. Data yang terkumpul dianalisis dengan menggunakan pendekatan ekonomi Islam dan teori manajemen sumber daya manusia. Hasil analisis menunjukkan bahwa dalam perspektif ekonomi Islam, manajemen sumber daya manusia perlu mempertimbangkan prinsip-prinsip seperti keadilan, partisipasi, transparansi, dan akuntabilitas. Perencanaan anggaran yang berlandaskan pada prinsip-prinsip ekonomi Islam akan memastikan pengelolaan sumber daya yang efisien dan efektif, serta meminimalkan risiko penyalahgunaan keuangan.
Pengaruh Layanan Jasa Keuangan PosPay dan Kurir PosAja Terhadap Tingkat Pendapatan Pada PT. Pos Indonesia Langsa Dea Frinal Saputri; Yenni Samri Juliati Nasution; Sri Sudiarti
Indonesian Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v8i1.1798

Abstract

This study aims to examine the effect of E-Commerce services in the form of PosPay Financial Services (JASKUG) and PosAja courier services on Income Levels at PT. Pos Indonesia KC Langsa. While the research method uses a quantitative research approach. In this study using primary data, namely distributing questionnaires. The population in this study were PosPay and PosAja users, totaling 50 people, the number of samples used was 50 respondents. The method of analysis is using multiple linear regression analysis with SPSS 23. The results show that the results of the coefficient of determination (Adjusted R2), that e-commerce PosPay(X1) and e-commerce PosAja(X2) simultaneously affect the level of income (Y) is 70.2%, while the remaining 29.8% is influenced by other variables not explained in this study. PosPay e-commerce test results (X1) on income levels (Y) Tcount<Ttable with a value of -0.007<2.011 and arithmetic significance value>table significance value 0.994>0.05 means that PosPay E-Commerce has no effect and is not significant to Income Level, PosAja e-commerce (X2) to Income Level (Y) obtained Tcount>Ttable with a value of 6.758> 2.011 and a calculated significance value <table significance value 0.00 <0.05 means that PosAja E-Commerce is influential and significant on Income Level, the F test obtained an Fcount value of 22.867> Ftable of 3.19 and a Sig F value of 0.000 <0.05 there was a significant effect of PosPay E-Commerce and PosAja E-Commerce simultaneously on PT. Pos Indonesia KC Langsa.
Analisis Break Even Point sebagai Alat Perencanaan Laba pada PT Garuda Food Putra Putri Jaya TBK Periode 2018-2021 Putri Faradilla; Yenni Samri Juliati Nasution; Laylan Syafina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

Dalam perencanaan, hubungan antara biaya, volume dan laba memegang peranan yang sangat penting. Perencanaan memerlukan alat bantu berupa analisis biaya volume-laba. Salah satu teknik analisis biaya-volume-laba adalah analisis break even point atau analisis titik impas. Titik impas sendiri diartikan sebagai keadaan suatu perusahaan yang tidak memperoleh keuntungan dan menderita kerugian (labanya sama dengan nol). Tujuan penelitian ini adalah untuk mengetahui bagaimana perhitungan break even point dalam perencanaan laba serta bagaimana tingkat margin of safety pada PT. Garudafood Putra Putri Jaya Tbk tahun 2018-2021. Jenis penelitian yang digunakan adalah penelitian deskriptif. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan PT. Garudafood Putra Putri Jaya Tbk. Hasil penelitian menunjukkan bahwa perusahaan harus dapat melakukan penjualan sebesar 4.820.397 unit agar tidak menderita kerugian. Dari estimasi penjualan sebesar Rp8.799.579.901.024 untuk mencapai perencanaan laba tahun 2022. Secara keseluruhan dari tahun 2018-2021 perusahaan telah melewati break even point (titik impas) baik dalam unit ataupun rupiah. Tingkat margin of safety tahun 2018-2021 selalu mengalami kenaikan yaitu sebesar 77% sampai dengan 80%. Dimana jumlah maksimum penurunan target pendapatan penjualan yang tidak menyebabkan perusahaan mengalami kerugian pada tahun 2018 adalah sebesar Rp. 6.197.688.931.485, tahun 2019 sebesar Rp. 6.582.132.457.445, tahun 2020 sebesar Rp. 6.091.954.326.214, dan tahun 2021 sebesar Rp. 7.039.663.920.819.
Analysis of Implementation of Margins with Flat Installments in Murabahah Financing on Products iB PMG Motor Vehicles in the Bank of Sumut Sharia KCP HM Yamin Susi Kinanti; Yenni Samri Juliati Nasution; Mawaddah Irham
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 1 (2023): Juni 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i1.1773

Abstract

This study aims to determine the mechanism for implementing margins with flat installments in murabahah contracts and the factors that influence them on motor vehicles ib PMG products at Bank Sumut Syariah KCP HM Yamin. This study uses a descriptive qualitative approach with primary and secondary data sources. This study used data collection techniques by interviewing. The results of the research are that the mechanism for implementing margins on flat installments on murabahah contracts for iB PMG Motorized Vehicle products at Bank Sumut Syariah begins with the analysis of the treasure division by considering various costs and all that affect the financial value of Bank Sumut Syariah which is then discussed together with the DPS of the Bank. Sumut Syariah will then be presented at a joint meeting with Bank Sumut Syariah officials to agree on the provisions that have been analyzed and proposed by the treasure division. The size of Bank Sumut Syariah's margin is influenced by cost factors related to Overhead Costs, Profit Sharing of Third Party Funds (DPK), and Volume of Murabahah Financing. This study aims to determine the mechanism for implementing margins with flat installments in murabahah contracts and the factors that influence them on motor vehicles ib PMG products at Bank Sumut Syariah KCP HM Yamin. This study uses a descriptive qualitative approach with primary and secondary data sources. This study used data collection techniques by interviewing.
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 Andri Soemitra Andriana Alnazhira Chandra Anggi Alia Ashari Hsb 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 Ayu Annisa Fikra Ayu Wulandari S. Tanjung Azhar, Iqlima Azhari Akmal Tarigan Azka Rayyani Azlina Azmi Siahaan Bagas Aulia 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 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 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 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 Indra Prawira Indra Sari Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Jannah, Nurul Juliana Nasution Kamilah, K. 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 Maharani Zaida Malahayati Malahayati Marliyah Marliyah Maryam Batubara Masridha Masridha 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 Syahbudi Muhammad Wildan Firdaus 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 Nida Nurhayani Pohan Nur Adilla 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 Nurul Aulia Dewi 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 Putri Wulandini Sagala 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 Sabrina Sarda Nasution Sakina, Shania Saparuddin Saparuddin Saparuddin Siregar Sarah Fitria Harahap Siagian, Salsabilla Silmi Mursidah Siti Nurojiyah Sitia Hotmin Harahap Sony Rauda SRI RAHAYU Sri Rahayu Sri Sudiarti Sudirman Suparmin Sugianto Sugianto Sunni Syahputra Susi Kinanti Syafrizal, Rodi Syifa Alhusna Tambunan, Khairina Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Tiwi Bastari Batubara Tuti Anggraini Venny Fraya Hartin Nst Wahyu Syarvina Wasih Latuh Rahmi Widya Dwi Syahprya Wildah Khoiriah Siregar Wirawan, Arya Wisnu Hadi Yana Suhaina Yenni Samri Juliati Nasution Yolanda Sambas Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zainul Fuad Zen, M. Afif Shahputra