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All Journal Niagawan Krisna: Kumpulan Riset Akuntansi TELKOMNIKA (Telecommunication Computing Electronics and Control) Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Riset Akuntansi dan Keuangan Maneggio: Jurnal Ilmiah Magister Manajemen Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Sains Sosio Humaniora Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Agroteknika Kajian Akuntansi Jurnal Mantik JURNAL MUTIARA AKUNTANSI Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Business Economics (IJBE) Jurnal Akuntansi Jurnal Darma Agung Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Journal of Applied Islamic Economics and Finance Bursa : Jurnal Ekonomi dan Bisnis Worksheet : Jurnal Akuntansi Journal of Artificial Intelligence and Digital Business Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat Journal of Social Science International Journal of Economics and Management Income Journal: Accounting, Management and Economic Research Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Sistem Informasi, Akuntansi dan Manajemen METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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Pemetaan Penelitian Kompetensi Digital dalam Sistem Informasi Akuntansi Sektor Publik : Analisis Bibliometrik Tahun 2016–2026 Nabila Az Zahra Putri Iskandar; Siti Suriani; Eka Nurmala Sari
Bursa : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): Mei 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v5i2.2128

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan penelitian kompetensi digital aparatur dalam Sistem Informasi Akuntansi Sektor Publik (SIASP) melalui pendekatan analisis bibliometrik. Penelitian ini menggunakan metode Systematic Literature Review (SLR) yang mengikuti protokol PRISMA 2020, dengan menganalisis 237 artikel terpilih dari 996 rekaman yang diperoleh melalui Google Scholar menggunakan perangkat Publish or Perish, mencakup publikasi tahun 2016 hingga 2026, dan divisualisasikan menggunakan VOSviewer. Penelitian ini berkontribusi sebagai kajian bibliometrik pertama yang secara eksplisit memetakan persimpangan antara kompetensi digital ASN, SIASP, dan AI literacy dalam konteks pemerintahan Indonesia. Hasil penelitian mengidentifikasi lima kluster tematik utama, yaitu: transformasi digital dan layanan publik, kompetensi dan kinerja ASN, tinjauan literatur transformasi digital, peran organisasional, serta strategi dan penguatan kapasitas. Kluster kompetensi ASN merupakan yang paling dominan, dengan analisis overlay mengkonfirmasi pergeseran temporal dari kajian makro transformasi digital organisasi menuju kajian mikro kompetensi individual aparatur. Celah penelitian yang signifikan teridentifikasi berupa ketidakhadiran tema AI literacy, prompt engineering, dan evaluasi kritis keluaran AI dalam peta bibliometrik, sementara tren publikasi menunjukkan pertumbuhan dari 2 dokumen pada tahun 2017 menjadi 385 dokumen pada tahun 2025. Penelitian ini menyediakan basis empiris bagi Badan Kepegawaian Negara (BKN), Lembaga Administrasi Negara (LAN), dan Kementerian Keuangan dalam mengembangkan kurikulum kompetensi digital ASN yang responsif terhadap tuntutan era artificial intelligence, khususnya melalui integrasi modul AI literacy dan evaluasi kritis sebagai komponen wajib pelatihan digital aparatur. This study aims to map the development of research on civil servants' digital competency in Public Sector Accounting Information Systems (PSAIS) through a bibliometric analysis approach. This study employed a Systematic Literature Review (SLR) method following PRISMA 2020 guidelines, analyzing 237 selected articles from 996 records retrieved via Google Scholar through Publish or Perish, covering publications from 2016 to 2026, and visualized using VOSviewer. This study contributes as the first bibliometric analysis to explicitly map the intersection of civil servants' digital competency, PSAIS, and AI literacy within the context of Indonesian governance. The results identified five thematic clusters: digital transformation and public service, ASN competency and performance, digital transformation literature review, organizational role, and strategy and capacity building. The ASN competency cluster is the most dominant, with overlay analysis confirming a temporal shift from macro-level organizational studies toward micro-level individual competency research. A significant research gap was identified through the complete absence of AI literacy, prompt engineering, and critical evaluation of AI outputs from the bibliometric map, while publication trends show growth from 2 documents in 2017 to 385 in 2025. This study provides an evidence base for the National Civil Service Agency (BKN), the National Institute of Public Administration (LAN), and the Ministry of Finance to develop digital competency curricula for civil servants that are responsive to the demands of the artificial intelligence era, particularly through the integration of AI literacy modules and critical evaluation skills as mandatory components of civil servant digital training programs.
Penerapan Interpretasi Standar Akuntansi Keuangan Nomor 35 (ISAK 35) pada Entitas Nonlaba di Indonesia: Kajian Literatur Sistematis dan Implikasi bagi Akuntabilitas Partai Politik Salmiah Hasibuan; Ria Mega Lestari; Eka Nurmala Sari
Bursa : Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Januari 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v5i1.2132

Abstract

Partai politik sebagai entitas berorientasi nonlaba memiliki posisi unik dalam diskursus akuntansi: tunduk pada regulasi keuangan negara karena menerima dana APBN/APBD, namun beroperasi dengan kapasitas akuntansi yang umumnya terbatas. Penelitian ini bertujuan mensintesis perkembangan dan tantangan penerapan ISAK 35 pada entitas nonlaba Indonesia serta merumuskan implikasinya bagi akuntabilitas keuangan partai politik. Pendekatan kualitatif dengan kajian literatur berbantuan bibliometrik VOSviewer (410 makalah, h-index 34) dan analisis data laporan keuangan partai yang tersedia publik digunakan. Penelitian mengidentifikasi tiga fase perkembangan ISAK 35 (2020–2025) dengan tiga tantangan persisten: defisit kompetensi SDM, ketiadaan SOP kelembagaan, dan absennya sanksi regulatif. Hanya tiga dari sepuluh partai pemenang kursi DPR RI (30%) mempublikasikan dokumen keuangan daring, tidak satu pun dalam format lima komponen ISAK 35. DPP PKS mempertanggungjawabkan Rp 57,47 miliar dana Banpol (2020–2024) namun belum memenuhi standar ISAK 35; DPW PKS Jawa Barat menjadi outlier positif. Dibutuhkan panduan teknis IAI khusus partai, penguatan sanksi regulatif, dan peningkatan kapasitas SDM akuntansi keuangan partai.   Political parties, as non-profit-oriented entities, occupy a unique accounting position: subject to state financial regulations due to APBN/APBD funding, yet operating with generally limited accounting capacity. This study aims to synthesize ISAK 35 implementation developments and challenges among Indonesian non-profit entities and to formulate implications for political party financial accountability. A qualitative literature review reinforced by VOSviewer bibliometric analysis (410 papers, h-index 34) and analysis of publicly available party financial reports was employed. Three phases of ISAK 35 development (2020–2025) were identified alongside three persistent barriers: human resource competency deficits, absence of institutional SOPs, and lack of regulatory sanctions. Only three of ten DPR RI-winning parties (30%) publish financial documents online, none in the five-component ISAK 35 format. DPP PKS accounted for Rp 57.47 billion in Banpol funds (2020–2024) without meeting ISAK 35 standards; DPW PKS West Java emerged as a positive outlier. IAI-specific technical guidelines, regulatory enforcement, and accounting capacity development are urgently required.
"IMPROVING FISCAL TRANSPARENCY THROUGH THE APPLICATION OF GOOD GOVERNANCE PRINCIPLES IN REGIONAL GOVERNMENT BUDGET MANAGEMENT" Awaluddin; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20528849

Abstract

The application of good governance principles in local government budget management is a strategic agenda in public sector governance reform, particularly in developing countries facing demands for fiscal transparency, public accountability, and efficient resource use. However, in Indonesia, implementation still faces structural, institutional, and political obstacles. This study aims to analyze the application of good governance principles in local government budget management and its implications for fiscal transparency, public participation, and fiscal accountability. This study uses a qualitative approach through the Systematic Literature Review (SLR) method based on Qualitative Data Analysis (QDA) . Data are sourced from international and national scientific articles, audit reports, fiscal regulations, and government policy documents. The analysis was conducted thematically to identify patterns, obstacles, and dynamics in the implementation of local fiscal governance. The results show that the implementation of good governance has progressed, particularly in the aspects of fiscal transparency and digitalization. However, public participation remains administrative in nature, and fiscal accountability is dominated by post-audit mechanisms. Digital fiscal governance is identified as a new determinant of efficiency and auditability, despite facing limited institutional capacity. The findings strengthen agency theory and public accountability by extending it to a polycentric accountability model involving the central government, the Regional People's Representative Council (DPRD), external auditors, and the public. This research contributes to the development of fiscal governance theory and provides policy recommendations related to digitalization, deliberative participation, and risk-based oversight. A limitation of the study lies in the lack of fiscal outcome measurement; further research is recommended using a mixed methods or cross-regional comparative approach.
OPTIMIZING THE UTILIZATION OF REGIONAL PROPERTY THROUGH RENTAL, LEND-TO-USE, AND COOPERATION MECHANISMS: A LITERATURE REVIEW OF THE POTENTIAL FOR REGIONAL ORIGINAL INCOME AND THE RISK OF REGULATORY COMPLIANCE Indah Aulia Pane; Rohkaseana Biiznillah Saraan; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Fiscal constraints drive local governments to optimize Regional Government Assets (BMD) through lease, borrow-to-use, and utilization cooperation mechanisms to enhance Regional Original Revenue (PAD); however, this practice also potentially increases the risk of non-compliance with the asset management regulatory framework. This article aims to synthesize academic literature and regulatory documents to analyze the effectiveness of these three utilization mechanisms, measure their contribution to PAD, and map compliance risks alongside public sector accounting implications. This study employs a critical narrative review method with a systematic thematic synthesis approach. Reference tracing was conducted through parallel and nested searches across accredited university repositories, primary regulations (Minister of Home Affairs Regulation No. 47 of 2021, Government Regulation No. 27 of 2014 as amended by No. 28 of 2020), accrual-based Government Accounting Standards, and Audit Reports issued by the Supreme Audit Agency (BPK). The synthesis reveals that the lease mechanism provides a stable contribution to PAD with moderate control complexity, borrow-to-use supports public service efficiency without direct fiscal impact, while utilization cooperation offers high economic value potential but entails compliance risks and complex contractual risk allocation. Audit findings consistently identify critical gaps in the absence of written approvals, weak physical-administrative reconciliation, non-market-based tariff settings, and partial audit trail documentation. Key accounting challenges encompass the consistency of accrual-based revenue recognition and the depth of disclosure in the Notes to the Financial Statements (CaLK). Optimizing PAD through BMD requires strict integration between fiscal targets, procedural compliance, and internal controls grounded in audit readiness. This article proposes a four-tier accountable governance model and provides strategic recommendations for local governments, regulators, and external auditors to strengthen transparency, prioritize economic substance over legal form, and ensure the sustainability of regional asset management.
THE ROLE OF INFORMATION TECHNOLOGY IN IMPROVING ACCOUNTABILITY PUBLIC SECTOR FINANCE: A THEORETICAL PERSPECTIVE Nindya Sari; Novita Sri Anggraeni; Hotnida Sari Tanjung; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the role of information technology in improving public sector financial accountability in Indonesia. Thedevelopment of digital technology has encouraged the government to implement electronic-based financial information systems toincrease transparency, effectiveness, efficiency, and oversight of state and regional budget management. This study employed aqualitative method with a literature study approach through the collection of secondary data from scientific journals, books, officialgovernment documents, and academic articles for the 2021–2025 period. The analysis was conducted using thematic techniques.Analysis to identify key themes related to digital transparency, financial information systems, reporting automation, and the challengesof implementing information technology in the public sector. The results of the study indicate that the application of informationtechnology such as SIMDA, SIPKD, SPAN,e-budgeting,e-planning,e- procurement, Ande-reporting can improve the quality ofgovernment financial reports through faster, more accurate, relevant, and transparent data presentation. Furthermore, informationtechnology also strengthens internal and external oversight through digital audit trails and real-time access to information. However, the implementation of information technology still faces various obstacles such as limited human resources, uneven technologicalinfrastructure, resistance to organizational change, and data security risks. This research contributes to the development of digitaltransformation studies in public financial governance and provides recommendations for the government to increase humanresource capacity and invest in technological infrastructure to support better public sector financial accountability.
THE EFFECT OF INCOME TAX IMPOSITION ON E-COMMERCE SALES AND THE ROLE OF INFLUENCER ENDORSEMENTS ON TAX PAID ON ONLINE SOCIAL MEDIA SALES (Case Study on Registered MSMEs at the Medan Belawan Tax Office) Jaka Syahputra; Dahrani; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study examines the effect of income tax imposition on e-commerce sales and influencer endorsements on taxes paid by MSMEs engaged in online sales through social media in Medan City. Using a quantitative approach, data were collected through questionnaires distributed to MSMEs and analyzed with Partial Least Square (PLS). The results show that the imposition of e-commerce income tax has a significant positive effect on taxes paid (t-statistic = 3.016; p-value = 0.003). Likewise, influencer endorsements significantly affect taxes paid (t-statistic = 2.705; p-value = 0.000). Together, both variables significantly influence taxes paid, as indicated by an R-Square of 0.728 and an Adjusted R-Square of 0.723, meaning that 72.3%–72.8% of the variation in taxes paid can be explained by these factors. The findings suggest that digital taxation policies and influencer-based marketing strategies not only benefit MSMEs economically but also enhance tax compliance and state revenue. The study highlights the importance of tax literacy, regulation dissemination, and digital tax administration in strengthening MSME contributions.
UTILIZATION OF IDLE REGIONAL ASSETS AND REGIONAL FISCAL PERFORMANCE: AN ANALYSIS VALUE FOR MONEY IN GOVERNMENT NORTH SUMATRA PROVINCE Sandro Simatupang; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Utilization of Regional Property (BMD) located in in idle condition becomes issue important in management finance areas , especially in the middle demands improvement independence fiscal and optimization source Power public . In many government area , assets area recorded worth big in balance sheet , however Not yet fully utilized For support performance fiscal in a way sustainable research​ This aim For analyze conditions and practices utilization of idle BMD in the Government North Sumatra Province , evaluates its performance based on Value for Money ( VfM ) perspective , as well as study the implications to performance fiscal areas , especially Regional Original Income (PAD) Study This use approach qualitative with design studies case . Data collected through analysis report finance government area , report results Audit Board inspection Finance (BPK), and tracing document relevant policies and publications .​ Research result show that Government North Sumatra Province has portfolio asset large area , but​ Still there are 113 BMD in the form of land as well as buildings and structures in idle condition as listed in the BPK IHPS Semester II 2025. Contribution utilization of BMD for PAD is still relatively small and not yet comparable with potential assets owned . Evaluation based on VfM show that utilization of idle BMD not yet fulfil criteria economical , efficient and effective optimally . This condition influenced by limitations maturity management assets , weaknesses integration utilization asset to in fiscal strategy area . and height caution bureaucracy consequence audit risk . Study This contribute in a way theoretical with integrate public asset management perspective , value for money, and decentralization fiscal in analyze utilization asset area . In terms of empirical , research This enrich literature with proof studies cases at the government level province and offers framework evaluation performance utilization of BMD that is oriented results . Limitations study This lies in the design studies case single and quantitative data limitations related costs and values economy assets . Research furthermore recommended For use mixed methods approach , expanding scope of the study area , as well as develop measurement quantitative For evaluate potential and performance utilization asset area in a way more comprehensive .
ANALYSIS OF THE CAUSES OF REPEATED FINDINGS IN AUDITS OF LOCAL GOVERNMENT FINANCIAL REPORTS: THE PERSPECTIVE OF THE BPK AUDITORS OF THE NORTH SUMATERA PROVINCE REPRESENTATIVE OFFICE Victor Efendi; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the causes of recurring findings in the audit of local government financial reports from the perspective of auditors from the Supreme Audit Agency (BPK) Representative Office of North Sumatra Province. The phenomenon of recurring findings indicates that audit recommendations have not been fully followed up effectively by local governments. This condition has the potential to reduce the quality of local financial governance, hamper public accountability, and affect the effectiveness of local budget management. This study uses a descriptive qualitative method with a field study approach through in-depth interviews, observation, and documentation. Research informants consisted of auditors from the BPK Representative Office of North Sumatra Province who have experience in auditing local government financial reports. Data analysis techniques were carried out through data reduction, data presentation, and drawing conclusions. The results of the study indicate that weak management commitment, weaknesses in SPIP (Standard Implementation Implementation System), limited human resource competency, administrative follow-up, and regulatory complexity are the main causes of recurring findings. Recurring findings are seen as indicators of suboptimal governance and internal oversight of local governments.
DYNAMICS OF EMPLOYEE EXPENDITURE FROM THE PERSPECTIVE OF PERFORMANCE-BASED BUDGET EFFECTIVENESS AND EFFICIENCY ANALYSIS Andi Yusuf Simatupang; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21718440

Abstract

Employee Expenditure Dynamics and Performance-Based Budget Effectiveness: A Longitudinal Study at the Padangsidimpuan Police Resort. This study examines the asymmetric influence between Performance-Based Budgeting (PBB) implementation and employee expenditure dynamics on budget effectiveness and efficiency in police operational units characterized by extreme mandatory spending. Employing a mixed-data approach that integrates primary data from 24 respondents via questionnaires and longitudinal secondary data (2023–2025) consisting of SP2D realization, K PPN IPA scores, and AKIP evaluations, this research applies multiple linear regression to test causal relationships among variables. The primary scientific findings reveal three fundamental insights: (1) budget effectiveness emerges as a synergistic product of the normative PBB framework and adaptive expenditure dynamics mechanisms, rather than a single-variable outcome; (2) employee expenditure dynamics exert a dominant and significant influence on budget efficiency (coefficient = 1.086; p = 0.025), while PBB implementation remains insignificant in partial analysis; and (3) a paradox exists between technical performance improvement (IPA: 97.61 → 98.29) and managerial accountability stagnation (AKIP: BB category). These findings indicate that in mandatory-spending environments, administrative agility and close supervision become the primary determinants of efficiency, surpassing formal compliance with PBB principles. This study recommends implementing documented quarterly evaluations and optimizing close supervision as strategies to break AKIP stagnation, moving it from the BB to the A category.
Co-Authors Abdul Rahman Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Andi Yusuf Simatupang Andria Dartana Anisa Putri Dz Arfah Lubis Arniputri, Retna Bandriyati Ashadi, Riza Audra Nailufar Aulia, Aziz Awaluddin Bastari M Christia Christia Cut Meliza Saputri Dahrani Dahrani . Daniel Ebenezer Silaban Deliana, Deliana Devi Purnama Sari Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Eka Anggaraini Aritonang Elizar Sinambela Enda Noviyanti Simorangkir Erika, Friti Sinta Erni Murniati Fachrun Nissa Fachrun Nissa Fahmi Pratama Afiad Fitriani Saragih Galumbang Hutagalung hardianto hardianto Hasibuan, Ira Maulida Sari Hastuti Olivia HERI SUSANTO Herliani Herliani Hotnida Sari Tanjung Hutagalung, Debora Elysa Illal Nurhabibah Indah Aulia Pane Irafah, Siti Irfan Irfan ., Irfan Irfan Irfan Irfan, Irfan Irma Handayani, Irma Ismayanti Polem Jaka Syahputra Jamaludin, Mohd Faizal Bin Joppie Immanuel Tarigan Julfan Saputra Julita, Julita Jumangin Jumangin Khairani, Suci Kombih, Hasbi Laila Fajrin Manik Lestari, Sapta Linda Wahyu Marpaung Lubis, Arfah Lubis, Febby Putri Anasya Lubis, Mutiara Andora Lubis, Tolha Aminah Maheran Zakaria Mangasi Sinurat Marziana Madah Marzuki Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Muhammad Syukur Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nabila Az Zahra Putri Iskandar Nasution , Lini Elisyah Nindya Sari Nova Febriana Novita Sri Anggraeni Nunung Sri Wahyuni Nuraini Che Hussin Nurhayati Nurhayati Nuryenda Pinta Tarigan Pipin Nurafika Polem, Ismayanti Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Putri, Wan Raudhatuk Jannah Syah Rabaatul Azira Hassan Raiesa Amin Ramadani, Ad Dini Elhilal Retno Wahyuningrum Retno Wijayanti Ria Mega Lestari Rico Nur Ilham Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra Rizqi Anggraini Rohkaseana Biiznillah Saraan RS, Prawidya Hariani Rudi Junjungan Sirait Salmiah Hasibuan Sandro Simatupang Saragih, Fitriani Saragih, M. Ali Jaya Shidiqi, Moh Hasbi Ash Siti Irafah Siti Suriani Sitohang, Sasmitha Sua Betria Dhani Susi Findiowaty Sutan Amien Riyadi Siregar Sutriono Sutriono Syafrida Hani Syafrida Hani Syahputra, Rizki Syamsinah Sirait Syarief, Mochamad Edman Tatian Sartika Marbun Ulya, Shafira Hidayah Victor Efendi Wan Noraswaniaty Wan Ahmad Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Widya Wati Yulanda, Kiki Yulida Arisanti Zainuddin, Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum