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All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Teknologi Pendidikan Jurnal ASET (Akuntansi Riset) Jurnal Dedikasi Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Account : Jurnal Akuntansi, Keuangan dan Perbankan Akbis: Media Riset Akuntansi dan Bisnis JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Akuntansi dan Keuangan Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Indo-MathEdu Intellectuals Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ProBisnis : Jurnal Manajemen Jurnal Kajian Ilmu Pendidikan (JKIP) East Asian Journal of Multidisciplinary Research (EAJMR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Riset Akuntansi Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Land Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economic: Journal Economic and Business Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Jufri Darma
Universitas Negeri Medan
Religion Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

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Pemanfaatan Big Data Analytics dalam Deteksi Fraud dan Prediksi Kinerja Keuangan: Kajian Literatur Sitanggang, Cindy Milasari; Simalango, Meylin; Purba, Restina; Darma, Jufri
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7854

Abstract

ABSTRAC The rapid advancement of digital technology has encouraged the adoption of Big Data Analytics (BDA) in various fields, including accounting and finance. This study aims to examine the utilization of BDA in fraud detection and financial performance prediction based on recent literature reviews. The research was conducted by analyzing academic articles and prior studies published since 2021. The findings indicate that BDA significantly contributes to detecting potential fraud by identifying complex data patterns that traditional methods often fail to capture. Moreover, BDA has proven effective in improving the accuracy of financial performance predictions by incorporating broader and real-time variables. This study concludes that BDA is a relevant and adaptive solution to address the challenges of fraud detection and financial forecasting in the big data era, while also providing opportunities for further research in accounting and information systems. Keywords : Big Data Analytics, fraud, financial performance
TRANSPARANSI PELAPORAN KPI DALAM LAPORAN KEUANGAN PERUSAHAAN Herminta Munthe, natalia; Armando, Fendi; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4528

Abstract

Penelitian ini bertujuan untuk mengkaji pentingnya transparansi pelaporan Key Performance Indicator (KPI) dalam laporan keuangan perusahaan serta menganalisis manfaat dan tantangan penerapannya. Metode yang digunakan adalah literature review dengan menelaah berbagai jurnal ilmiah, buku, standar akuntansi, dan laporan tahunan perusahaan terkait pengungkapan KPI. Hasil kajian menunjukkan bahwa transparansi pelaporan KPI dapat meningkatkan kualitas laporan keuangan, memperkuat akuntabilitas, serta membangun kepercayaan investor dan pemangku kepentingan. Namun, tantangan yang dihadapi meliputi ketiadaan standar baku global, risiko manipulasi data, serta kesulitan pengukuran indikator non-keuangan. Implikasi dari penelitian ini menekankan perlunya komitmen manajemen dalam melaporkan KPI secara konsisten, dukungan regulator dalam membentuk pedoman pelaporan yang seragam, serta manfaat yang signifikan bagi investor dalam pengambilan keputusan ekonomi yang lebih tepat.
PERUBAHAN PERAN AKUNTAN DI ERA ARTIFICIAL INTELLIGENCE: KAJIAN LITERATUR AMBARITA, DENA CHRISTIN; Manullang, Elma Julia Rani; Trinadia, Windi; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4530

Abstract

Perkembangan Artificial Intelligence (AI) membawa perubahan signifikan dalam berbagai bidang, termasuk akuntansi. Kajian literatur ini bertujuan untuk mengidentifikasi perubahan peran akuntan sebelum dan sesudah hadirnya AI. Metode penelitian yang digunakan adalah studi literatur dari berbagai jurnal nasional dan internasional yang relevan pada periode 2017–2024. Hasil kajian menunjukkan bahwa peran akuntan mengalami pergeseran dari sekadar pencatat transaksi dan penyusun laporan manual, menuju peran strategis sebagai analis data, penasihat bisnis, dan auditor berbasis teknologi. Kesimpulan dari kajian ini menegaskan bahwa AI mendorong akuntan untuk meningkatkan kompetensi digital, etika, dan kemampuan analisis, serta menyesuaikan kurikulum pendidikan akuntansi di era digital. Hasil kajian ini memiliki beberapa implikasi penting. Pertama, bagi pendidikan akuntansi, perlu dilakukan penyesuaian kurikulum dengan menambahkan mata kuliah yang berfokus pada Artificial Intelligence (AI), data analytics, dan digital auditing agar lulusan memiliki kompetensi yang relevan dengan kebutuhan era digital. Kedua, bagi praktisi akuntansi, penelitian ini menekankan perlunya peningkatan literasi digital, kemampuan analisis data, serta pemahaman etika profesi di tengah pemanfaatan teknologi. Ketiga, bagi organisasi atau perusahaan, penerapan AI dalam akuntansi dapat menjadi strategi untuk meningkatkan efisiensi, akurasi, dan daya saing, sehingga diperlukan dukungan berupa pelatihan berkelanjutan bagi akuntan. Dengan demikian, implikasi penelitian ini menunjukkan bahwa AI bukan hanya tantangan, tetapi juga peluang yang harus dimanfaatkan untuk memastikan profesi akuntan tetap relevan dan bernilai strategis di era Society 5.0. Kata Kunci: Artificial Intelligence (AI), Peran Akuntan, Digitalisasi Ekonomi, Society 5.0, Otomatisasi Akuntansi, Audit Digital, Kajian Literatur. ABSTRACT   The development of Artificial Intelligence (AI) has brought significant changes across various fields, including accounting. This literature review aims to identify the transformation of accountants’ roles before and after the emergence of AI. The research method employed is a literature study based on relevant national and international journals published between 2017 and 2024. The findings indicate that the role of accountants has shifted from merely recording transactions and preparing manual reports to more strategic roles such as data analyst, business advisor, and technology-based auditor. The conclusion highlights that AI encourages accountants to enhance their digital competence, ethical awareness, and analytical skills, as well as adapt accounting education curricula to the digital era. The findings of this study carry several important implications. First, for accounting education, curriculum adjustments are needed by incorporating courses that focus on Artificial Intelligence (AI), data analytics, and digital auditing to ensure graduates possess competencies relevant to the digital era. Second, for accounting practitioners, this research emphasizes the necessity of enhancing digital literacy, data analysis skills, and a strong understanding of professional ethics in the midst of technological utilization. Third, for organizations or companies, the adoption of AI in accounting can serve as a strategy to improve efficiency, accuracy, and competitiveness, which requires continuous training support for accountants. Thus, the implications of this study indicate that AI is not merely a challenge but also an opportunity that must be leveraged to ensure the accounting profession remains relevant and strategically valuable in the era of Society 5.0.
STRATEGI CYBERSECURITY UNTUK PERLINDUNGAN DATA AKUNTANSI: KAJIAN LITERATUR SISTEMATIS 2021-2025 DAELI, IMAN SUYAKIN; Ningsih, Ririn Setia; Limbong, Karina Lolo; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4535

Abstract

The rapid digitalization of business processes has positioned accounting data as a strategic asset that is highly vulnerable to cyber threats such as ransomware, malware, and social engineering. Protecting this data is crucial not only to ensure operational continuity but also to maintain public trust and organizational accountability. This study aims to provide an in-depth review of relevant cybersecurity strategies for safeguarding accounting data, focusing on recent practices and technologies from 2021 to 2025. The research employed a Systematic Literature Review (SLR) approach by examining academic databases such as Scopus, Google Scholar, and SINTA, followed by content analysis and synthesized through a narrative synthesis method. The findings reveal that effective protection strategies emphasize a holistic and multilayered approach, including data encryption, role-based access control, multi-factor authentication, real-time system monitoring, and security audits. Beyond technical measures, employee training and awareness play a critical role in minimizing internal risks. In conclusion, the integration of advanced technologies with human factors and organizational policies significantly enhances the security of accounting data, ensuring data integrity while strengthening business resilience and sustainability in the digital era.
PERAN POSTULAT KEBERLANJUTAN USAHA (GOING CONCERN) DALAM AKUNTANSI: KAJIAN TEORI, IMPLEMENTASI, DAN IMPLIKASINYA TERHADAP PELAPORAN KEUANGAN Ginting, Aprita Ravenna; Rusli, Cindy Aulia; Sembiring, Dea Natalia; DAELI, IMAN SUYAKIN; Khairani, Wanda Dea; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4579

Abstract

The going concern postulate is one of the fundamental concepts in accounting theory, which assumes that a company will continue its operations for the long term. This article aims to discuss the theoretical concept of going concern as an essential postulate in accounting, explain its application in financial reporting and auditing practices, and examine its impact on the reliability of financial statements. The study adopts a literature review method by analyzing various sources, including accounting standards such as PSAK No. 1 and IAS 1, as well as relevant academic studies. The results of the review indicate that the application of the going concern postulate plays a significant role in maintaining the consistency and credibility of financial statements. The assessment of this assumption requires professional judgment concerning a company’s financial condition, cash flows, and business prospects. If the going concern assumption cannot be maintained, it may lead to changes in the basis of financial statement preparation and reduce stakeholders’ trust. Therefore, a comprehensive understanding of the going concern postulate is essential to promote transparency and accountability in financial reporting.
Audit Sistem Informasi Berbasis Komputer Terhadap Pencegahan Kecurangan (Fraud) : Kajian Teoritis Egidius Egia Aginta Ginting; Fadillah Janadiyah; Vina Julianti; Nia Syahfitri; Muhammad Roy Prayudha; Aprilia Ananda Putri; Jufri Darma
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3838

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana audit sistem informasi berbasis komputer dapat mencegah terjadinya kecurangan (fraud). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan analisis deskriptif. Jenis -jenis teknik yang digunakan didasarkan pada penelitian literatur. Analisis data dilakukan oleh editor data, presentasi, dan urutan kompensasi data. Jika teknologi audit berbasis komputer meningkatkan pengawasan keuangan dan bertekad untuk mengetahui kemungkinan penipuan sebelumnya. Sistem uji berbasis komputer semakin banyak digunakan di dunia bisnis untuk meningkatkan transparansi dan mencegahnya (penipuan). Teknologi seperti Teknologi Bantu Komputer (CAAT), Kecerdasan Buatan (AI), dan analisis data memungkinkan penguji untuk menganalisis transaksi lebih cepat, lebih akurat dan lebih efisien daripada metode tradisional. Sistem ini dapat mengenali pola transaksi yang mencurigakan, mengurangi kesalahan manusia dan meningkatkan kontrol internal perusahaan. Namun, aplikasi menetapkan hambatan seperti sumber daya SDM yang terbatas, persyaratan pertemuan personel, ancaman dari keamanan data, dan biaya investasi yang tinggi. Oleh karena itu, strategi yang tepat diperlukan untuk mengoptimalkan metode audit untuk menciptakan sistem keuangan yang lebih bertanggung jawab, lebih efisien dan transparan.
Penggunaan Sistem Informasi Akuntansi Untuk Meningkatkan Pengendalian Siklus Pendapatan Sulastri Samosir; Aprita Ginting; Riska Harianingsih; Cindy Aulia Rusli; Wanda Dea Khairani; Jufri Darma
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3857

Abstract

The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.
Peran Sistem Informasi Akuntansi Dalam Mengidentifikasi Dan Mencegah Kecurangan Pada Penyalahgunaan Akses Internal Perusahaan Muhammad Riyan Dani; Erik Martua Simatupang; Arif Anakampun; Yolanda Pratiwi; Dea Natalia; Rivana Perangin-angin; Jufri Darma
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3876

Abstract

Internal access abuse is a form of fraud that can significantly harm a company, both financially and reputationally. Therefore, it is essential for companies to implement effective preventive measures to protect the integrity of their information systems and assets. This article discusses various strategies that can be applied to prevent fraud, including the implementation of strong internal controls, segregation of duties, and strict access controls. Additionally, features such as audit trails, clear security policies, and the use of advanced security technologies are key elements in detecting and preventing access abuse. Building a culture of ethics and transparency within the company, as well as providing ongoing education and training to employees, is also crucial for raising awareness of fraud risks. Conducting regular audits and risk assessments can help companies identify potential weaknesses in their internal control systems. By adopting a comprehensive and integrated approach, companies can protect their assets, maintain operational integrity, and build trust among employees and stakeholders, ultimately contributing to the long-term success of the organization
Sustainable Accounting for Companies in Indonesia’s UNESCO Global Geopark Regions Kholis, Azizul; Darma, Jufri; Fatah Hassanudin, Adbul; Prayogi, Wanda
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

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

Abstract

The study aims to analyze the role of sustainable accounting in strengthening the corporate image of companies operating in UNESCO Global Geopark (UGGp) areas in Indonesia, by considering corporate social performance and geopark programs as mediating mechanisms. Sustainable accounting in this study encompasses economic, social, and environmental aspects disclosed and reported in accordance with the Global Reporting Initiative and accounting standards applicable in Indonesia. The study is grounded in Stakeholder Theory and Corporate Social Performance, employing a pentahelix approach to capture the complexity of relationships between companies and stakeholders in geopark areas. Research data collected through a survey of 119 company executives operating across 12 UNESCO Global Geoparks in Indonesia and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that the geopark pillar, comprising education, conservation, and community empowerment activities, has a positive effect on corporate social performance and corporate image. Furthermore, corporate social performance and corporate image are shown to play a significant role in encouraging the adoption of sustainable accounting. The disclosure and reporting of sustainable accounting practices also strengthen these relationships, underscoring the importance of transparency in corporate sustainability practices. The contribution of this study lies in enriching the literature on sustainable accounting within conservation-based contexts by demonstrating that geopark programs function as strategic mechanisms linking social performance, corporate image, and the internalization of sustainable accounting in support of sustainable development in Indonesia (;)
Peran Artificial Intelligence dalam Audit dan Deteksi Fraud: Kajian Literatur Latifah Azzahra Nasir; Fannya Regina Putri; Febrina Amelia Utami; Jufri Darma
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.367

Abstract

Perkembangan teknologi informasi terus berkembang dan membawa perubahan signifikan dalam praktik audit dan upaya pencegahan kecurangan. Artificial Intelligence (AI) merupakan bentuk perkembangan teknologi dan dapat digunakan sebagai inovasi strategis untuk meningkatkan efektivitas audit dan memperkuat sistem deteksi fraud. Penelitian ini bertujuan untuk menganalisis peran AI dalam memproses audit dan deteksi kecurangan. Metode penelitian yang digunakan adalah studi literatur yang bersumber dari artikel ilmiah nasional dan internasional yang dipublikasikan pada periode 2020–2025. Analisis data dilakukan secara tematik dengan mengelompokkan temuan berdasarkan penerapan AI dalam audit dan fraud detection. Hasil kajian menunjukkan bahwa penerapan AI mampu meningkatkan efisiensi dan kualitas audit melalui otomatisasi prosedur audit, perluasan cakupan pemeriksaan, serta penerapan konsep continuous auditing. Dalam konteks deteksi fraud, AI terbukti efektif dalam mengidentifikasi pola transaksi yang mencurigakan secara real-time melalui penggunaan algoritma prediktif, machine learning, dan model hibrida. Walaupun demikian, implementasi AI masih menghadapi sejumlah permasalahan, seperti keterbatasan kompetensi auditor, risiko bias algoritma, kesiapan infrastruktur teknologi, serta kebutuhan akan regulasi dan etika yang memadai. Penelitian ini menyimpulkan bahwa AI bukan digunakan sebagai pengganti auditor, melainkan sebagai alat bantu strategis yang dapat memperkuat fungsi pengawasan, meningkatkan akurasi audit, dan mendukung transparansi serta akuntabilitas laporan keuangan.
Co-Authors Agnes Irene Silitonga Akbar Lubis, Ali Akhfini Ali Nurman Amanda Simalango, Meylin Ambarita, Dena Christin Amyra Putri Wahyuzan Anakampun, Arif Andri Zainal Ani, Putri Anjas Pradana Aprilia Ananda Putri Aprilia, Rodiah Aprita Ginting Aprita Ginting Arfan Ikhsan Arfan Ikhsan Arif Anakampun Arif Anakampun Armando, Fendi Aruan, Putri Angzelina Azizul Kholis, Azizul Barus, Rahulina Br Ginting, Jesika Trimanda Choms Gary Ganda Tua Sibarani Cindy Aulia Rusli Cindy Rusli DAELI, IMAN SUYAKIN Damanik, Hellmy Winda Dani, Muhammad Riyan Dea Natalia Debora Desnia Dedy Husrizal Syah, Dedy Husrizal Desy Amelia Sinaga Devi Rahmadani Pasaribu Dewi Ratna Sari Dila Fajria Sianipar Dilla Ayu Kartika Dimas Fahruzi Diva Eldora Purba Dodi Pramana Egidius Egia Aginta Ginting Egidius Egia Aginta Ginting Elisabet Simanjuntak, Hana Elma Manullang Erik Martua Simatupang Erik Martua Simatupang Fadillah Janadiyah Fadillah Janadiyah Fannya Regina Putri Fatah Hassanudin, Adbul Febrina Amelia Utami Femmi Lorisya Laiya Fendi Irwan Gulo Gaffar Hafiz Sagala Ginting, Aprita Ravenna Gita Sonia Marpaung Gultom, Joice Carmelita Halawa, Paskah Ria April Yanti Hanu, La Haryadi - Haryadi Haryadi Herminta Munthe, natalia Hidayah, Rizki Nur Hizkia Agustina Simaremare Ibrahim, Maulana Ihsan Tiara Indah, Novita Janadiyah, Fadillah Junaidi Junaidi Kaerul Saleh Kartika, Dilla Ayu Khairani, Wanda Dea La Hanu Latifah Azzahra Nasir Lenti Susanna Saragih Lia Pradita Limbong, Karina Lolo Manullang, Elma Julia Rani Maria Finsensia Sihaloho Maria Lumbansiantar Maria Nency Lumbansiantar Maria Sihaloho Maulida, Nadia Maura Rahma Azzahra Meilani, Fira Aisyah Miranda, Tengku Ms, Ade Novika Husna Muhammad Fahreza Sihombing Muhammad Reynal Muhammad Riyan Dani Muhammad Riyan Dani Muhammad Roy Prayudha Muhammad Syafrizal Lubis Naswa Aprillia Putri Natalia Purba Naufal Fauzan Siregar Nazwa Adinda Nia Syahfitri Nia Syahfitri Ningsih, Ririn Setia Nurani, Sabda Dian Nurhayani, Ulfa Nurliyani Nurliyani Nurwendari, Wenny Nurwendari, Weny Octavia, Yessi Olive Ondita Sibarani Panggabean, Novika Sarmauli Panjaitan, Eurica Imannuela Elfri br. Panjaitan, Ribka Joy Nejevrina Pasaribu, Devi Rahmadani Prayogi, Wanda Purba, Hasna Cecilia Purba, Restina Puspita Dewi Puspita Dewi, Puspita Putra, Pasca Dwi Putri Lynna A. Luthan Putriku, Aurora Elise Ramadhana, M. Fitri Ramdhansyah Ramdhansyah Ramsul Nababan Ricardo Parulian Sibagariang Rini Herliani Rini Widiyanti Ririn Ningsih Riska Harianingsih Riska Harianingsih Rivana Perangin-angin Rivana Perangin-angin Rodiah Aprilia Roy Prayuda Rusli, Cindy Aulia Sabda Dian Nurani Siahaan Saragih, Lenti Susanna Sembiring, Dea Natalia Siahaan, Sabda Dian Nurani Sibarani, Choms Choms Gary Ganda Tua Sibarani, Choms Gary Ganda Tua Simalango, Meylin Simanjuntak, Hana Elisabet Simatupang, Erik Martua Sinaga, Ferry Indra Sakti H Sinaga, Laoren Valerina Sinaga, Vincentia Sipayung, Hot Nelly Siregar, Nadhifa Rizky Zahira Siregar, Tapi Rumondanag Sari Siregar, Yuliana Dewi Sitanggang, Cindy Milasari Sitanggang, Cindy Milasari Br Siti Sri Wahyuni Sitinjak, Meysie Tasya Ardella Sitompul, Haryani Pratiwi Situmeang, Chandra Sondang Aida Silalahi Sri Wahyuni Sridewi, Tuti Sriwedari, Tuti Sulastri Ladyana Samosir Sulastri Samosir Surya Dharma Suyakin Daeli, Iman Syahfitri, Nia Sylvia Anastasya Marpaung Tabitha Marisi Uli Aritonang Tapi Rumondang Sari Siregar Tarigan, Srimonika Wulandari Taufik Hidayat Taufik Hidayat Thohiri, Roza Trinadia, Windi Vina Julianti Vina Julianti Vincentia Sinaga Wanda Dea Khairani Yoakim Simamora Yolanda Pratiwi Yolanda Pratiwi Yuliana Dewi Siregar