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All Journal Niagawan Krisna: Kumpulan Riset Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Agriprima : Journal of Applied Agricultural Sciences Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Riset Akuntansi dan Keuangan Maneggio: Jurnal Ilmiah Magister Manajemen SEIKO : Journal of Management & Business 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 Methosika: Jurnal Akuntansi dan Keuangan Methodist International Journal of Business Economics (IJBE) Jurnal Akuntansi Jurnal Darma Agung 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 Akuntansi dan Keuangan Kontemporer (JAKK) Jumat Pertanian: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Journal of Applied Islamic Economics and Finance Journal of Agriculture and Animal Science Jurnal Riset Rumpun Ilmu Tanaman 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 Journal of Ekonomics, Finance, and Management Studies
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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PENGARUH KEPUTUSAN KEUANGAN TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH RETURN ON ASSET Rizki Arvi Yunita; Syafrida Hani; Widia Astuty; Eka Nurmala Sari
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.580

Abstract

Penelitian ini bermaksud guna melakukan analisis mediasi return on asset pada efek keputusan keuangan pada nilai perusahaan dalam perusahaan LQ45 di BEI. Analisis data menggunakan pendekatan kuantitatif asosiatif untuk mengetahui hubungan antara dua variabel atau lebih, dengan path analysis dari 21 data perusahaan yang dikumpulkan dengan teknik purposive sampling untuk tahun pengamatan 2016-2020. Hasil penelitian menemukan bahwa keputusan pendanaan dan return on asset berefek pada nilai perusahaan, dan Keputusan pendanaan dan kebijakan dividen berdampak pada return on asset. Return on asset memediasi dampak keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan. Namun penelitian ini tidak berhasil menemukan adanya dampak keputusan investasi dan kebijakan dividen pada nilai perusahaan, demikian pula dengan keputusan investasi tidak berdampak pada return on asset dan Return on asset tidak memediasi pengaruh keputusan investasi pada nilai perusahaan disebabkan keputusan investasi yang tidak tepat baik itu terlalu besar ataupun terlalu kecil berdampak pada ketidakmampuan perusahaan untuk meningkatkan return on asset sehingga memberi sinyal buruk (bad news) bagi pelaku pasar sehingga menurunkan nilai perusahaan. Diharapkan perusahaan memanfaatkan dengan baik setiap pertambahan aset dengan mengoptimalkannya pada pusat-pusat operasional.This study intends to analyze the mediation of return on assets on the effect of financial decisions on firm value in LQ45 companies on the IDX. Data analysis uses an associative quantitative approach to determine the relationship between two or more variables, with path analysis of 21 company data collected by purposive sampling technique for the 2016-2020 observation year. The results of the study found that funding decisions and return on assets have an effect on firm value, and funding decisions and dividend policies have an impact on return on assets. Return on assets mediates the impact of funding decisions and dividend policy on firm value. However, this study did not succeed in finding the impact of investment decisions and dividend policy on firm value, as well as investment decisions that did not impact on return on assets and return on assets did not mediate the effect of investment decisions on firm value due to inappropriate investment decisions, whether they were too large or too small an impact on the company's inability to increase return on assets so that it gives a bad signal (bad news) for market participants, thereby reducing the value of the company. It is expected that the company will make good use of each additional asset by optimizing it in operational centers.
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak (Tax Avoidance) Dengan Profitabilitas Sebagai Variabel Moderating Pada Perusahaan Sektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Widia Astuty; Jumangin Jumangin; Eka Nurmala Sari
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 5, No 2 (2022): SEPTEMBER
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v5i2.11956

Abstract

Penelitian ini bertujuan untuk mengkaji, mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi penghindaran pajak yang dilihat dari leverage, ukuran perusahaan dan intensitas aktiva tetap dengan profitabilitas sebagai variabel moderating pada perusahaan sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan asosiatif. Penentuan sampel menggunakan teknik purposive sampling sehingga jumlah sampel yang dianalisis sebanyak 60 perusahaan sub sector perkebunan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Analisis data penelitian menggunakan regresi linier berganda dan analisis regresi moderasi (MRA). Hasil penelitian ini menunjukkan bahwa leverage memiliki pengaruh terhadap penghindaran pajak, artinya jika tingkat utang tinggi, maka tingkat penghindaran pajak juga akan meningkat. Ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, artinya besar atau kecilnya ukuran perusahaan tidak menjadi patokan atau jaminan perusahaan tidak melakukan penghindaran pajak. Intensitas aktiva tetap berpengaruh terhadap penghindaran pajak, hal ini membuktikan bahwa Semakin besar intensitas aktiva tetap maka semakin besar intensitas aktiva tetap maka semakin besar penggunaan aktiva tetap, sehingga beban penyusutan aktiva tetap nantinya akan menjadi pengurang laba, dan akan mempengaruhi jumlah pajak yang akan dibayarkan, dan ini juga akan mempengaruhi tingkat penghindaran pajak (tax avoidance). Profitabilitas mampu memoderasi pengaruh leverage, ukuran perusahaan, dan intensitas aktiva tetap terhadap penghindaran pajak
STRATEGI GENERIK PORTER BAGI UMKM DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) (Studi Kasus: Pada UMKM Di Kabupaten Deli Serdang) Julita Julita; Eka Nurmala Sari
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1733

Abstract

This study aims to find out the problems that often hinder the development of SMEs in Deli Serdang in competitive advantage, especially in the face of the MEA, it is necessary for a strategy for creating a competitive advantage in the era of the MEA. Many strategies to create competitive advantage and one generic strategy Porter. This strategy gives success in the company so that the researcher wants to adoption Porter generic strategies for SMEs, especially in Deli Serdang The object of this research is the small and medium-sized businesses (SMEs) in Deli Serdang. Data collection techniques using questionnaires and interviews / structured interviews and data analysis techniques using descriptive analysis techniques. The results showed that the strategy porter through indicators five forces porter which includes competition among similar companies, the threat of new entrants, threat of substitute products, bargaining power of buyers and the bargaining power of suppliers is still included in the category enough or moderate, indicating the presence of obstacles or problems faced by SMEs in Deli Serdang. Besides the five forces porter indicator, additional supporting indicators such as innovation and technological capabilities as well as the government's attention is also included in the category enough or moderate, indicating that the supporting indicators are still facing obstacles or problems
Evaluation Of Contribution, Effectiveness And Potential Motor Vehicle Tax Against Regional Original Income (PAD) Study In Tax And Retribution Management Agency North Sumatra Province Area Upt Samsat North Medan And South Medan Nova Febriana; Widia Astuty; Eka Nurmala Sari
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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

Abstract

This study aims to determine how much the contribution, effectiveness and potential of the Motor Vehicle Tax to the Regional Original Income (PAD) of North Sumatra Province, especially in UPT Samsat, North Medan and South Medan. This research uses descriptive qualitative method, exploratory research approach of case study by collecting data, taking meaning, and gaining understanding from the case to map an object relatively deeply. The results of the study show: First, the contribution of PKB to PAD for 2021 is 63.06% and is the largest contributor in the Very Good Contribution category, Second, the effectiveness of PKB receipts for North Sumatra Province is 98.88% with Effective Criteria, UPT Samsat Medan Utara is 100.43% with Very Effective criteria, while South Medan is 94.18% with Effective criteria. Third, the number of taxpayers who do not comply with paying their PKB is caused by the awareness factor or the character of the taxpayer, the Covid 19 pandemic, the vehicle is still not paid off at the financing company and the occurrence of traffic accidents. Fourth, the constraints of the South Medan Samsat UPT so that the PKB income has not been achieved, namely economic problems due to the covid 19 pandemic and the lack of awareness of taxpayers about the importance of paying their PKB on time because they feel they do not get direct benefits.
Pengaruh Inventarisasi Aset, Legal Audit Dan Penilaian Terhadap Optimalisasi Aset Tetap (Studi Pada PT Pelindo 1 (Persero)) Zainuddin; Eka Nurmala Sari; Widia Astuty
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1198

Abstract

The purpose of this research is basically to be able to find out, test and analyze the effect of asset inventory, legal audit, and assessment on the optimization of fixed assets at PT Pelindo 1 (Persero). This research is an explanatory research focusing on the disclosure of causal relationships between variables using a quantitative approach. Data analysis used the SEM-PLS approach. The research findings produce: First, asset inventory has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Second, the legal audit has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Asset valuation has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. To be able to improve asset optimization at PT Pelindo 1 (Persero), the inventory process, legal audit and asset valuation are very important. This increase will have a good impact on increasing value for companies that are conducting IPOs and those that are already listed and increasing the stock market price. In addition to the improved economic value, the level of legality of assets is also increasingly optimal and has a positive effect on the company.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH DENGAN DUKUNGAN PIMPINAN SEBAGAI VARIABEL MODERATING PADA ORGANISASI PERANGKAT DAERAH PEMERINTAH PROVINSI SUMATERA UTARA Zili Saidah; Eka Nurmala Sari; Prawidya Hariani
Niagawan Vol 12, No 1 (2023): NIAGAWAN VOL 12 NO 1 MARET 2023
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v12i1.38909

Abstract

The purpose of this study is to determine and analyze whether the use of technology has an effect on of SIMDA implementation effectiveness. To find out and analyze whether competency has an effect on SIMDA implementation effectiveness. To find out and analyze whether the clarity of motivation has an effect on SIMDA implementation effectiveness. To find out and analyze whether Leader Support moderates has an impact of the use of technology has an effect on SIMDA implementation effectiveness. To find out and analyze whether Leader Support moderates the effect of competence on of SIMDA implementation effectiveness. To find out and analyze whether Leader Support moderates the effect of motivation on SIMDA implementation effectiveness. The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of a Likert scale. The sample of this study is the population of 30 OPD in the North Sumatra Provincial Government with 3 respondents in this study, each OPD of 90 people who function in accounting/finance, and employees who work as head of the accounting/finance section of staff.. Based on the results of the research, the use of technology, competence, motivation, has a significant positive effect on effectiveness of SIMDA implementation. Leader Support as moderating variable can moderate the effect of the use of technology, competence, motivation, on effectiveness of SIMDA implementation with Regional Organizaton of North Sumatera Government.  Keywords:  The Use of Technology, Competency, Motivation, Effectiveness of SIMDA Implementation, Leader Support
The Effect of Current Ratio and Debt to Equity Ratio on Stock Prices with Return on Equity as an Intervening Variable in Food and Beverage Companies Christia Christia; Eka Nurmala Sari; Enda Noviyanti Simorangkir; Galumbang Hutagalung
Journal of Social Science Vol. 2 No. 2 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.182 KB) | DOI: 10.46799/jss.v2i2.107

Abstract

This study aims to test and analyze the effect of Current Ratio and Debt to Equity Ratio on stock prices with ROE as an intervening variable . This research is a quantitative research. The population of food and beverage companies is 23 companies using purposive sampling technique, so samples that meet the criteria for analysis are 13 companies. The data were analyzed using multiple linear regression analysis, the cc›efficient of determination, the F test, and the T test. The results showed that the Current Ratio had a positive and significant effect on ROE and stock prices. DER has a positive and significant effect on ROE but has a significant negative effect on stock prices and ROE has a positive and significant effect on stock prices. CR and DER have an indirect effect on stock prices through ROE.
The Influence Of Village Apparatus Competency And Accountability On Village Financial Performance With Government Internal Control System (SPIP) As A Moderating Variable (Study In Villages In Biru-Blue District Deli Serdang District) Sutan Amien Riyadi Siregar; Irfan; Eka Nurmala Sari
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

The research aims to determine and examine the effect of: (1) village apparatus competence on village financial performance; (2) accountability for village financial performance; (3) the government's internal control system moderates the effect of village apparatus competence on village financial performance and (4) the government's internal control system moderates the effect of accountability on village financial performance. The research population is village officials who carry out village financial performance in Sibiru-biru District with a sample of 60 people from 10 villages. The research method is a quantitative method with Smart-PLS analysis. The results of the study concluded: (1) the competence of the village apparatus has an influence on village financial performance in Biru-Biru District, Deli Serdang Regency by 0.258 and it is stated that the proposed hypothesis is acceptable; (2) accountability has an influence on village financial performance in Biru-Biru District, Deli Serdang Regency by 0.251 and it is stated that the proposed hypothesis is acceptable; (3) the government's internal control system moderates the competence of village apparatus on village financial performance in Biru-Biru District, Deli Serdang Regency, which is 0.123 and the hypothesis stated is acceptable and (4) the government's internal control system moderates accountability for village financial performance in Sibiru-biru of Deli Serdang Regency is 0.251 and it is stated that the proposed hypothesis is acceptable. Overall, the results of the study show that village financial performance is influenced by the competence of village officials and the accountability of village officials moderated by the government's internal control system by 0.609 = 60.9%; while the remaining 39.1% is determined by other factors.
Analisis Kredibilitas Dan Tanggung Jawab Auditor Pemerintah Dalam Pendeteksian Fraud Pada Laporan Keuangan Provinsi Sumatera Utara Linda Wahyu Marpaung; Widia Astuty; Eka Nurmala Sari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 1 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i1.1882

Abstract

The purpose of this study is to analyze and test the effect of auditor credibility on the process of detecting fraud in financial statements and the effect of auditor responsibility on the process of detecting fraud in the financial statements of North Sumatra Province. The research method used is explorative qualitative with inductive data analysis and the research results emphasize meaning rather than generalization. This research is explorative qualitative in nature because the research that the researchers conducted aims to provide an overview of the audit process at the inspectorate of North Sumatra Province so that a narrative is obtained to reach a conclusion. The results of the study are that the inspectorate auditor has sufficient credibility and experience in examinations, the data found and recommended for North Sumatra Province for the 2013 to 2017 period there were 1,423 findings and 1,709 recommendations. With details of cases completed as many as 1,197. In the process as many as 142 recommendations and 344 have not been followed up. Then for Regencies/Cities 1,668 findings and 2,040 recommendations. Examination The auditor carries out his responsibility to detect fraud, conducts inspections in accordance with procedures and after carrying out the inspection, provides feedback by conducting formal correspondence procedures soliciting responses from the object being examined.
Pemanfatan Limbah Sampah Plastik Menjadi Produk Berseni Dan Bernilai Tinggi Eka Nurmala Sari; Maya Sari; Fitriani Saragih
Medani : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v2i2.340

Abstract

Plastic waste is a problem in itself because this type of waste is very difficult to degrade, to minimize the amount of plastic waste, the participation of partners is orphanage children and special school children (SLB) in managing plastic waste is needed. Plastic waste, especially plastic bags, is always present in every household, including orphanages and special schools. Plastic bag waste can be turned into artistic and high-value products and has economic value, for example, being processed into flower bouquets and flower arrangements. Therefore, it is important to carry out this training activity on the utilization of plastic waste into artistic and valuable products. The method used is conducting training on the importance of utilizing plastic waste into products of economic value and training on how to market it and manage it, so that in the end it can increase income for orphanages and special schools. From the results of the training carried out, (1) Partners benefit from training activities using plastic bag waste because it can reduce plastic waste in the environment, (2) Partners are able to increase the creativity of orphanage children by utilizing free time with useful activities (3). Partners get the advantage that they can provide income input for partners Limbah plastik menjadi masalah tersendiri karena sampah jenis ini sangat sulit didegradasi, untuk meminimalkan jumlah limbah plastik tersebut maka peran serta mitra dalam hal ini anak panti asuhan dan anak sekolah luar biasa (SLB) dalam mengelola limbah plastik tersebut diperlukan. Limbah plastik yang ada terutama kantong plastik kresek selalu ada di setiap rumah tangga, tak terkecuali di lingkungan panti asuhan dan di sekolah luar biasa. Limbah kantong plastik tersebut dapat di jadikan produk yang berseni dan bernilai tinggi serta memiliki nilai ekonomis, contohnya di olah menjadi buket bunga dan rangkaian bunga. Oleh karena itu, kegiatan Pelatihan pemanfaatan limbah plastik menjadi produk berseni dan bernilai ini penting untuk dilakukan. Metode yang digunakan adalah melakukan pelatihan tentang pentingnya pemanfaatan limbah plastik menjadi produk bernilai ekonomi dan pelatihan bagaimana pemasarannya serta pengelolaannya, sehingga pada akhirnya dapat menambah pemasukan pendapatan bagi panti asuhan dan sekolah luar biasa. Dari Hasil pelatihan yang dilakukan maka (1) Mitra memperoleh manfaat dari kegiatan pelatihan memanfaatkan limbah kantong plastik karena dapat mengurangi limbah plastik di lingkungan, (2) Mitra mampu meningkatkan kreativitas anak anak panti asuhan dengan memamfaat waktu luang dengan kegiatan yang bermanfaat (3). Mitra mendapatakan keuntungan yaitu dapat memberikan masukan pendapatan bagi mitra
Co-Authors Abdul Rahman Ad Dini Elhilal Ramadani Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Anisa Putri Dz Arafat, Septrial Arfah Lubis Arniputri, Retna Bandriyati Ash Shidiqi, Moh Hasbi Ashadi, Riza Aulia, Aziz Bastari M Christia Christia Daniel Ebenezer Silaban Dartana, Andria Deliana, Deliana Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Effendi, Mokhtar Eka Anggaraini Aritonang Elizar Sinambela Enda Noviyanti Simorangkir Erika, Friti Sinta Erni Murniati Fachrun Nissa Fahmi Pratama Afiad Fitriani Saragih Galumbang Hutagalung hardianto hardianto Hasibuan, Ira Maulida Sari HERI SUSANTO Herliani Herliani Hutagalung, Debora Elysa Illal Nurhabibah Irafah, Siti Irfan Irfan ., Irfan Irfan Irfan Irfan, Irfan Irma Handayani, Irma Ismayanti Polem Istanti, Ari Jamaludin, Mohd Faizal Bin Joppie Immanuel Tarigan Julfan Saputra Julita, Julita Jumangin Jumangin Khairani, Suci Laila Fajrin Manik Lestari, Sapta Linda Wahyu Marpaung Lubis, Arfah Lubis, Febby Putri Anasya Mangasi Sinurat Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Moh Hasbi Ash Shidiqi Mohammad Ali Mudhor Mokhtar Effendi Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nasution , Lini Elisyah Nova Febriana Nunung Sri Wahyuni Nurhayati Nurhayati Nuryenda Pinta Tarigan Olivia , Hastuti Pipin Nurafika Pohan, Fitri Timaro Polem, Ismayanti Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Purnama Sari, Devi Putri, Wan Raudhatuk Jannah Syah Raiesa Amin Retno Wahyuningrum Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilla Gantino Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra Rudi Junjungan Sirait Sanjaya, Refki Saragih, Fitriani Saragih, M. Ali Jaya Shidiqi, Moh Hasbi Ash Siti Irafah Sitohang, Sasmitha Sua Betria Dhani Susilowati, Erlin Sutan Amien Riyadi Siregar Sutriono Sutriono Syafrida Hani Syafrida Hani Syahputra, Rizki Syamsinah Sirait Syarief, Mochamad Edman Tatian Sartika Marbun Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Yulanda, Kiki Yulida Arisanti Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum