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Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Society: Jurnal Pengabdian Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Management and Business J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Talaa : Journal of Islamic Finance Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Ekonomi, Bisnis dan Manajemen Journal Research of Economics and Bussiness Al-Hisbah Jurnal Ekonomi Syariah Al-Istinbath: Jurnal Hukum Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Journal of Accounting Research, Organization and Economics (JAROE) AHKAM : Jurnal Hukum Islam dan Humaniora Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) e-Jurnal Apresiasi Ekonomi JAKBS Journal of Economics and Management Scienties Aktiva: Journal Of Accountancy and 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 Sunan Giri Bima Polyscopia Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Accounting Law Communication and Technology Journal of Social Work and Science Education Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) RUBINSTEIN Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Proceeding International Conference on Islamic Economics Community Services GLOSSARY Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Joong-Ki AL-UJRAH: Jurnal Ekonomi Islam Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan As-Syirkah: Islamic Economic & Financial Journal Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi JIMEKA E-Jurnal Akuntansi Jurnal Simki Economic International Journal of Islamic Business Management Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) BORJUIS (JURNAL OF ECONOMY) Share Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan International Journal of Kita Kreatif Sosio e-kons Jurnal Ekonomi Syariah Darussalam (Jesdar)
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara
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Analysis of Production Cost and Revenue Budget to Support the Effectiveness of Production Cost Control in Making Dimsum at Adidimsum Medan Fathia Mawaddah Rangkuty; Atika Atika; 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.v5i2.2905

Abstract

Micro, small, and medium enterprises (MSMEs) are strategic sectors in encouraging national economic growth, one of which is through home industries engaged in processed food. This study aims to analyze the structure of the cost budget and production income and evaluate the effectiveness of cost control in the Home Industry of Adidimsum Medan Karya. The research method used is qualitative descriptive with a case study approach, using primary data obtained through direct interviews and documentation from business owners. The results of the study show that the total monthly production cost is IDR 61,870,000, while the income obtained reaches IDR 110,000,000, so that a profit margin of IDR 48,130,000 is obtained. Although this business has considerable profit potential, budget management has not been carried out in a structured manner, still using manual methods without digital or systematic recording. This risks causing cost leakage that can reduce production efficiency. Therefore, more effective cost control strategies are needed, such as the separation between fixed and variable costs, as well as the use of a simple integrated financial recording system. This research is expected to provide a real and practical picture for home food business actors in managing costs and income efficiently in order to maintain the continuity and competitiveness of their businesses in the midst of growing market competition.
IMPLEMENTASI ZAKAT PERTANIAN PADI DI DESA HALABAN JATI KABUPATEN LANGKAT Fadhillah Insani; Yenni Samri Juliati Nasution
Jurnal Ekonomi Syariah Darussalam Vol. 5 No. 1 (2024): Februari 2024
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v5i1.2814

Abstract

Zakat is one of the pillars of religion. Zakat is divided into zakat nafs (fitrah) and zakat maal (treasure). Agricultural products are goods for which zakat must be paid, which is usually called agricultural zakat. The majority of the people of Halaban Jati Village are Muslim farmers. As devout Muslims, farmers in Halaban Jati Village have the obligation to pay zakat on their agricultural products. This research aims to determine the implementation of rice farming zakat in Halaban Jati Village. The research method used is a qualitative method with descriptive analysis of data collection carried out by researchers, both document data and field data. The results of the research show that the collection and distribution of agricultural zakat in Halaban Jati Village is in accordance with Islamic law, but there are still farmers who have insufficient knowledge regarding agricultural zakat, they only pay agricultural zakat according to the customs carried out by farmers in Halaban Jati Village, not based on clarity on the quantity of agricultural products, so that the percentage of zakat maal can be known clearly. However, the awareness of farmers in Halaban Jati Village to pay agricultural zakat is an extraordinary awareness of their obligation to pay zakat.
Implementation of PSAK No. 14 On Production Support Inventory: A Case Study of Cost Control at PT SINAR HALOMOAN Rahmat Martua Hsb; Laylan Syafina; Yenni Samri Juliati Nasution
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2804

Abstract

This study aims to explain the implementation of Financial Accounting Standards Statement (PSAK) No. 14 on Inventory in the context of cost control in production support activities at PT Sinar Halomoan. PSAK No. 14 regulates the accounting treatment of inventory, including recognition, measurement, recording, and presentation in financial statements. This study uses a qualitative descriptive approach with a case study method, where data is collected through in-depth interviews, internal company documentation, and direct observation of the production process and inventory recording. The results of the study indicate that PT Sinar Halomoan has implemented PSAK No. 14 in recording raw material and work-in-process inventory, but there are still several obstacles in real-time recording and cost control due to limitations of the accounting information system. The implementation of PSAK No. 14 has consistently been proven to be able to increase the efficiency of production cost control, especially through improvements in calculating Cost of Goods Sold and controlling inventory depreciation and loss. Recommendations for this study include improving the integration of training and employee information systems so that accounting standards can be applied optimally throughout the production line.
Ratio Analysis of the Degree of Decentralization, Regional Financial Independence, Regional Financial Dependence, Effectiveness in the City of Medan Local Own-Source Revenue Ilham Khairi; Yenni Samri Juliati Nasution; Nur Ahmadi Bi Rahmani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2814

Abstract

This research aims to analyze the degree of decentralization ratio, independence ratio, dependency ratio, and effectiveness ratio in local revenue Local Own-source Revenue reports in order to increase the financial independence of the Medan City Government during the 2021-2023 period. The type of analysis method used is quantitative analysis with a descriptive approach to Medan City PAD data during that period. The research results show that the degree of concentration for independence and effectiveness of Medan City's PAD has increased gradually from 2021 to 2023. However, the dependency ratio still shows quite high numbers, indicating that dependence on external sources of income is still a challenge. The implication of these findings is the need for further efforts to increase the financial independence of the Medan City Government by reducing dependence on external sources of income and increasing the efficiency of local revenue management.
Analysis of the Implementation of Fixed Asset Accounting Based on Financial Accounting Standards Statement PSAK 216 at PT Perkebunan Nusantara (PTPN) IV Alya Hamdini Ahmad; Wahyu Syarvina; Yenni Samri Juliati Nasution
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3024

Abstract

This study aims to analyze the compliance of fixed asset accounting implementation at PTPN IV (Four) with the provisions of Statement of Financial Accounting Standards (PSAK) 216 concerning Fixed Assets. The research focuses on recognition, initial measurement, measurement after recognition, depreciation, retirement and disposal of fixed assets, and disclosure of fixed assets in the financial statements. The research method used is a qualitative method with a case study approach, utilizing the company's fixed asset data, financial statements, and other supporting documents. The results indicate that PTPN IV has generally implemented fixed asset accounting in accordance with PSAK 16. Based on these findings, this study recommends that the company strengthen internal policies related to periodic fixed asset evaluation, improve the quality and completeness of disclosures in financial statements, and develop an accounting information system capable of supporting the retirement and disposal process of assets more effectively. This research is expected to provide academic and practical contributions in improving the quality of fixed asset accounting implementation, particularly in state-owned plantation companies.
TAFSIR AYAT DAN HADITS TENTANG TRANSAKSI DALAM ISLAM:PRINSIP, PRAKTIK, DAN IMPLIKASINYA Mufti, M. Ikhsan; Nurhayati, Nurhayati; Nasution, Yenni Samri Juliati
Jurnal Akuntansi AKTIVA Vol. 7 No. 2 (2026): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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

Abstract

Transactions are an essential part of human economic life and, in Islam, are not merely exchanges aimed at generating profit. They constitute muamalah activities that must be conducted on the basis of justice, mutual consent, honesty, transparency, and protection of the rights of all parties. This article aims to analyze Qur’anic verses and hadiths concerning transactions, identify their normative principles, and explain their implications for contemporary practices, including digital transactions. This study employs a qualitative approach using library research. Primary sources consist of the Qur’an, hadith collections, and classical and contemporary Qur’anic commentaries, while supporting sources include fiqh, Islamic economics, Islamic law, and studies on digital transactions. The analysis applies content analysis, thematic analysis, and a maudhu’i interpretation approach. The findings indicate that Islamic transaction principles are grounded in mutual consent, clarity of contractual objects and obligations, documentation of relevant transactions, honesty, prohibition of fraud, prohibition of gharar, and prevention of harmful practices. Qur’an 2:282 provides a strong normative basis for documentation and certainty in deferred transactions, while hadiths prohibiting fraud, najash, and gharar reinforce the ethical dimension of transactions. In the digital context, these principles remain relevant even though transaction forms have changed. Therefore, Sharia compliance should not be assessed solely from the technological form of a transaction, but from the substance of the contract, information transparency, risk allocation, and potential harm. This study concludes that Islamic muamalah principles possess significant adaptability in addressing developments in the modern economy.
Larangan Riba dalam QS. Al-Baqarah 275–276: Studi Komparatif Tafsir Al-Qurthubi (Klasik-Fiqhi) dan Tafsir Al-Mishbah (Kontemporer-Kontekstual) Budi Februari; Nurhayati; Yenni Samri Juliati Nasution
Lathaif: Literasi Tafsir, Hadis dan Filologi Vol. 4 No. 2 (2025): Lathaif: Literasi Tafsir, Hadis dan Filologi
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/lathaif.v4i2.15890

Abstract

This study examines how the Tafsir Al-Qurtubi and Tafsir Al-Mishbah interpret Surah Al-Baqarah verses 275–276 and their implications for understanding riba (usury) in the context of modern society. This study begins with the following main questions: How do the two commentators interpret the verse, what are the differences in their approaches, and how do these differences contribute to explaining riba in the contemporary era? The method used is qualitative research based on literature review, examining primary sources in the form of two tafsir books and other supporting literature. The results show that both agree on the absolute prohibition of riba, but differ in their emphasis: Al-Qurtubi uses a textual fiqh approach, while Al-Mishbah prioritizes the social context and values ​​of justice. These differences in approach enhance understanding that the prohibition of riba is not only normative legal but also related to ethics, justice, and protecting modern society from exploitative economic practices.
Peran Infaq dan Shadaqah dalam Mewujudkan Keadilan Sosial: Kajian Tematik Al-Qur’an dan Hadis Nida Nurhayani Pohan; Nurhayati; Yenni Samri Juliati Nasution
Lathaif: Literasi Tafsir, Hadis dan Filologi Vol. 4 No. 2 (2025): Lathaif: Literasi Tafsir, Hadis dan Filologi
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/lathaif.v4i2.15891

Abstract

This study aims to analyze the concepts of infaq and sadaqah in the Qur'an and Hadith through a qualitative approach using the maudhu'i (thematic) method. The theological-normative approach is used to explore the meaning of Islamic teachings on generosity, while the social approach is utilized to examine their relevance in contemporary Islamic philanthropic practices. Data were collected through a literature review of Qur'anic verses, Hadith, tafsir books, Islamic jurisprudence literature, Islamic economics, and previous research. The study results indicate that infaq and sadaqah play a strategic role in realizing social justice through the distribution of assets that is trustworthy, equitable, and oriented toward empowerment. The research findings also reveal the need to integrate Islamic normative principles with the design of a modern ZIS program that is more participatory, measurable, and sustainable. This study offers a conceptual model that can serve as a basis for maintaining Islamic philanthropic management to make it more effective, contextual, and have a real impact on society.
Analisis Faktor-faktor yang Mempengaruhi Keberhasilan Program Zakat Produktif dalam Meningkatkan Kesejahteraan Mustahik Rizki Yuliana Rizki; Yenni Samri Juliati Nasution; Muhammad Syahbudi
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

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

Abstract

The purpose of this study is to analyze what factors affect the welfare of mustahik in managing productive zakat. The independent variables in this study include work ethic, training and mentoring. While the dependent variable is the mustahik's welfare. The population in this study are zakat recipients in the economic program from 2019 to 2021 totaling 52 mustahik who are fostered by Dompet Dhuafa Waspada, so that these 52 mustahik are the samples in the study. In addition, this study collected data using a questionnaire so that it uses multiple linear regression analysis in the data analysis method. The approach used is a quantitative approach. The results of the study show that work ethic, training and mentoring variables simultaneously have a significant effect on mustahik welfare while partially, work ethic does not have a significant effect on mustahik welfare. While training and mentoring partially have a positive and significant effect on the welfare of mustahik. This study is limited to the zakat institution Dompet Dhuafa Waspada Medan. Work ethic is always related to the quality of human resources. Education is a means of improving work ethic, because education can add skills and open one's perspective of thinking. While the age factor can be an obstacle to a person's work ethic. The age that is no longer productive also influences the level of enthusiasm for work ethic. This research provides new insights about the factors that influence success in managing productive zakat.
Analisis Sistem Informasi Akuntansi pada Pengelolaan Zakat di Badan Amil Zakat Nasional (Baznas) Kota Binjai Cindy Purnama Asry Nasution; Yenni Samri Juliati Nasution
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 2 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i2.19473

Abstract

AbstractThe purpose of this study was to determine the Implementation of Accounting Information Systems in Zakat Management at the National Amil Zakat Agency (BAZNAS) in Binjai City. The type of research used in this research is descriptive research with a qualitative research approach. The results of this study explain that the management system of the Amil Zakat Agency in Binjai City has carried out its duties and functions as the Amil Zakat Agency which collects zakat, infaq and alms funds very well and optimally as regulated in Law no. 23 of 2011. As for the recording of financial reports, BAZNAS for Binjai City has not yet prepared its financial reports in accordance with the zakat accounting system, namely PSAK 109.Keywords: Accounting, Zakat, BAZNAS
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