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Management Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Lathaif: Literasi Tafsir, Hadis dan Filologi JAT (Journal of Accounting and Tax) Social Science Academic Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Majapahit Journal of Islamic Finance dan Management Iltizamat : Journal Of Economic Sharia Law and Business Studies Journal of Islamic Economics and Finance Indonesian Journal of Multidisciplinary Scientific Studies Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Serat Acitya JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi dan Pembangunan Indonesia JEMARI : Jurnal Edukasi Mahasiswa 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Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara
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Changes in financial performance after the implementation of PSAK 73 at PT Perkebunan Nusantara I Regional 1 Natasya Suherman; Yenni Samri Juliati Nasution; Juliana Nasution
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 3 (2026): Article Research November 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i3.9498

Abstract

Background: The implementation of Statement of Financial Accounting Standards (PSAK) 73 changes lease accounting treatment by requiring the recognition of right-of-use assets and lease liabilities in the statement of financial position. This change may affect the structure of financial statements and company financial performance, including PT Perkebunan Nusantara I Regional 1, which uses leased official vehicles from third parties. Objective: This study aims to analyze changes in the company’s financial performance before and after the implementation of PSAK 73. Method: This study uses a quantitative approach with a comparative descriptive design and secondary documentary data in the form of internal financial statements for 2018–2022. The data are classified into the pre-implementation period, namely 2018–2019, and the post-implementation period, namely 2020–2022. The analysis was conducted by calculating and comparing the average values of Return on Assets, Return on Equity, Debt to Equity Ratio, Current Ratio, and Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA). Results: The average Return on Assets increased from 0.71% to 5.93%, Return on Equity from 1.69% to 15.69%, and Current Ratio from 15.06% to 53.85%. Debt to Equity Ratio decreased from 207.80% to 178.28%, while EBITDA increased from IDR343,918,748,753 to IDR973,058,000,000. These findings indicate higher profitability, liquidity indicators, and EBITDA, as well as a lower proportion of liabilities to equity in the post-implementation period. Conclusion: The period after the implementation of PSAK 73 shows positive changes in most financial performance indicators; however, these changes cannot be fully attributed to PSAK 73 because the company’s operational conditions and financial structure may also influence the results.
Peran Zakat Penghasilan dalam Membantu Membangun Pendidikan di Indonesia Khususnya Kabupaten Labuhan Batu Selatan Yenni Samri Juliati Nasution; Muhammad Dzaki Abdillah; Siti Nurojiyah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.79

Abstract

Income zakat is a financial instrument with great potential in regional economic development, including in South Labuhanbatu Regency. This research aims to analyze the role of income zakat in improving community welfare and infrastructure development in the area. The method used in this research is a qualitative approach by collecting data through interviews, observation and documentation studies. The research results show that income zakat can make a significant contribution to social and economic programs, as well as encourage community participation in development. Therefore, effective zakat management can be one solution to overcome the problem of poverty and social inequality in South Labuhanbatu Regency.
Transformasi Digital dalam Keuangan Syariah: Tinjauan Literatur mengenai Inklusi Keuangan, Literasi Digital, dan Maqasid al-Shari‘ah Rizalul Muslih Syawaluddin; Maryam Batubara; Yenni Samri Juliati Nasution
iltizamat Vol 5 No 2 (2026): Juni
Publisher : Program Studi Hukum Ekonomi Syariah Sekolah Tinggi Ilmu Syariah Miftahul Ulum Lumajang

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

Abstract

Riset ini mengkaji bagaimana transformasi digital membentuk kembali inklusi keuangan syariah, serta menelaah kontribusi transformasi digital terhadap inklusi keuangan syariah dan bagaimana kontribusi tersebut dapat dievaluasi melalui perspektif maqāṣid al-sharī‘ah—sebuah pertanyaan yang jarang dibahas secara terintegrasi dalam kajian terdahulu, yang cenderung memperlakukan inklusi, literasi, dan maqāṣid secara terpisah. Tinjauan literatur naratif dilakukan terhadap artikel ilmiah yang telah melalui proses telaah sejawat dan laporan lembaga yang diterbitkan terutama antara tahun 2015 dan 2026 yang diperoleh dari Scopus, Google Scholar, DOAJ, dan Garuda, kemudian dianalisis menggunakan metode sintesis tematik. Hasil tinjauan menunjukkan bahwa transformasi digital memperluas akses dan meningkatkan efisiensi, namun manfaatnya bagi inklusi sangat bergantung pada literasi digital dan literasi keuangan syariah pengguna. Selain itu, maqāṣid al-sharī‘ah, khususnya hifẓ al-māl (pemeliharaan harta), hifẓ al-dīn (pemeliharaan agama), dan kesejahteraan sosial—menawarkan lensa normatif yang koheren untuk menilai apakah digitalisasi benar-benar memberikan manfaat bagi umat, atau sekadar memperluas akses teknologi semata. Transformasi digital, literasi digital, dan maqāṣid al-sharī‘ah sebaiknya dipandang sebagai satu agenda kebijakan yang terintegrasi, serta merekomendasikan dilakukannya studi dampak lebih lanjut yang bersifat empiris dan berbasis maqāṣid.
Determinan Kepatuhan Wajib Pajak Melalui Implementasi Coretax Dan Digitalisasi Administrasi Pajak Di Kota Medan Sahrul Fazri; Yenni Samri Juliati Nasution; Fauzi Arif Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.7015

Abstract

Abstract Digital transformation in tax administration has become an important strategy for improving taxpayer compliance through integrated, efficient, and accessible digital services. This study aims to examine the effects of Coretax implementation, tax information system quality, tax administration digitalization, and ease of use of the Coretax system on taxpayer compliance in Medan City. This study employs a quantitative explanatory approach using primary data collected through questionnaires. Respondents were selected using purposive sampling, resulting in 130 individual and corporate taxpayers who had experience using digital taxation services. The data were analyzed using multiple linear regression. The results show that Coretax implementation, tax information system quality, and tax administration digitalization have positive and significant effects on taxpayer compliance. In contrast, ease of use of the Coretax system does not have a significant partial effect on taxpayer compliance. Simultaneously, all independent variables significantly affect taxpayer compliance, with an Adjusted R Square value of 0.723, indicating that 72.3% of the variation in taxpayer compliance can be explained by the proposed model. These findings highlight the importance of system quality, effective Coretax implementation, and tax administration digitalization in strengthening taxpayer compliance.
Employee Service Performance In Improving The Quality Of The Binjai Medan Urban Village Office Lidya Lidya; Yenni Samri Juliati Nasution
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 6 No 2 (2023): August
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v6i2.4523

Abstract

The purpose of this study was to describe the work done by employees of the Head of the Office and to determine the level of public opinion on the quality of services provided to the community in Binjai Village, Medan Denai District. The time frame of this research is from January 16 to February 16, 2023. The data analysis technique used is qualitative data analysis which includes identifying problems with research and providing relevant explanations. Primary data is a technique used for data collection and consists of hash from interviews, observations, questionnaires, and second-order data. It is collected through literature review and review of official documents related to the empirical research problem. The results of the study of five indicators related to employment and the quality of public services in Binjai urban village, medan denai sub-district include tangible goods (evidence), reliability, and quality of life.
Akuntabilitas Efisiensi Dana Desa dalam Pembangunan Insfratuktur Desa Silumajang Tahun 2022 Izzatul Zannah; Yenni Samri Juliati Nasution; Arnida Wahyuni Lubis
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): February
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6685

Abstract

Penelitian ini bertujuan untuk menjelaskan akuntabilitas efisiensi pengalihan serta pendistribusian dana desa dalam pengelolaan pembangunan insfratruktur desa. Metode penelitian ini adalah metode kualitatif dengan rancangan penelitian deskriptif. Lokasi penelitian ini bertempatan di kantor Desa, Desa Silumajang Kecamatan Na. IX-X Kabupaten LabuhanBatu Utara tahun berjalan 2022, Sumatera Utara. Sebagai analisis data, hasil penelitian menunjukkan bahwa akuntabilitas vertikal pengelolaan dana desa di desa Silumajang sudah baik, namun yang harus ada sosialisasi secara terbuka dilakukan oleh Pemerintah Desa silumajang kepada masyarakat desa agar masyarakat mengetahui pengelolaan alokasi dana desa yang akan dikelola untuk pembangunan desa, agar masyarakat juga bisa berperan aktif dalam pembangunan desa. pemerintah desa mengikuti Peraturan Daerah Kabupaten pada tahap pelaksanaan. Laporan realisasi sudah baik,dan terstruktur dan sudah transfaran. Tahap pelaporan pertanggungjawaban dana desa perlu disempurnakan baik secara teknis maupun administratif. Salah satu kendala dalam pengelolaan Dana Desa adalah pengumpulan dan pelaporan pertanggungjawaban efesiensi rincian realisasi belanja.
Empowerment Model for Pre-Prosperous Family Using Cibest Method in Serdang Bedagai Sabilla Cahya Kinanti; Yenni Samri Juliati Nasution; Ahmad Syakir
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2722

Abstract

Poverty is a multidimensional problem that affects the welfare of poor families, especially in material and spiritual aspects. This objective aims to find out the empowerment model of underprivileged families using the cibest method in Serdang Bedagai Regency. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The CIBEST model divides welfare into four categories: Prosperous, materially poor, spiritually poor, and absolute poor. The results show that the majority of families are still in the absolute poor and material poor categories, despite having high spiritual resilience. The empowerment program conducted by the PKK, although not yet optimal, has had a positive impact through skills training and spiritual guidance. The constraints faced include budget limitations, lack of assistance, and lack of community participation. This research recommends strengthening the spiritual-based empowerment program and increasing economic capacity through sustainable training.
Factors Affecting Purchasing Decisions on Wardah Cosmetics : (Case Study: People in Medan City) Syahdani Nazwa Edji; Yenni Samri Juliati Nasution; Khairina Tambunan
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2745

Abstract

This study aims to determine and analyze the factors that influence purchasing decisions on wardah cosmetics among the people of Medan city. This research uses a quantitative approach. The data used in this study are primary data obtained from questionnaires. The sample of this study was the people of the city of Medan, totaling 100 respondents. The analysis technique uses multiple linear regression analysis. The results of the study partially show that influencing factors such as taste, income, price, lifestyle, and halal labeling have a positive and significant effect on purchasing decisions. The results of the study simultaneously show that influencing factors such as taste, income, price, lifestyle, and halal labeling have a positive and significant effect on purchasing decisions.
Analysis of the Application of Environmental Accounting to Realize Sustainable Development Goals from an Islamic Perspective Zakaria Ahmed; Yenni Samri Juliati Nasution; Nurlaila
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2772

Abstract

This research aims to analyze the implementation of environmental accounting in the management of Swiss gomara tourism in Simonis Village and its relation to the achievement of sustainable development goals (SDGs) from an Islamic perspective. Unenvironmentally friendly tourism activities such as waste accumulation will threaten the sustainability of ecosystems. This study uses a qualitative approach through observation, interviews, and documentation. The results of this study indicate that environmental accounting has been applied, but not optimally in its management. The management has not fully realized the importance of SDGs in tourism operations. The integration of Islamic principles such as Muhafazzah 'ala al-biah and khalifah fil ardh is considered to strengthen the management of tourism. This implementation is expected to encourage the achievement of the SDGs, particularly SDG 6 (Clean Water and Sanitation) and 15 (Life on Land). Through the synergy of managers, communities, and the government, sustainable and environmentally friendly tourism can be created.
The Implementation of the LAMIKRO Application to Improve the Accuracy of Financial Recording and MSME Compliance Based on SAK EMKM at Grosir Karya Muda Khairil Ihsan; Laylan Syafina; Yenni Samri Juliati Nasution
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2791

Abstract

This study aims to analyze the implementation of the LAMIKRO application in improving the accuracy of financial record-keeping and compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs, with a particular focus on Grosir Karya Muda. MSMEs play a strategic role in Indonesia's economy but often face challenges in effective financial management due to limited accounting literacy and resources. LAMIKRO, an Android-based application, offers a solution through features such as journal entries, income statements, and balance sheets to facilitate the preparation of financial reports in accordance with SAK EMKM This study employs a descriptive qualitative method using primary data obtained through interviews, observations, and documentation. The findings reveal that the use of LAMIKRO significantly enhances the accuracy of financial record-keeping and the quality of MSME financial reports. Furthermore, intensive assistance in using the application helps overcome barriers related to digital literacy and the lack of prior outreach, which were previously major obstacles. Thus, LAMIKRO not only improves financial management efficiency but also strengthens the credibility of MSMEs in accessing financing.
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