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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 Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Methosika: Jurnal Akuntansi dan Keuangan Methodist 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) Jumat Pertanian: Jurnal Pengabdian Masyarakat 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 Worksheet : Jurnal Akuntansi 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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Determinants qualitity of financial reports with government internal control system Purnama Sari, Devi; Nurmala Sari, Eka; Astuty, Widia
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4235

Abstract

The purpose of this study was to determine, test and analyze the effect of applying government accounting standards, utilization of regional financial information systems and human resource competence on the quality of financial reports, with the government's internal control system as a moderating variable This study used a quantitative associative approach with data collection techniques through distributing questionnaires to the Regional Government Organizations of the Medan City Government. The population used in this study were 30 Regional Government Organizations of the Medan City Government. The sample in this study was taken by 3 people from each of the 30 Regional Government Organizations of the Medan City Government consisting of the head/secretary of the OPD, the head of the finance sub-division and the treasurer of Expenditure so that a total of 90 respondents were obtained. Data analysis techniques in this study used the Partial Least Square (PLS) based Structural Equation Modeling (SEM) method. The results showed that the application of government accounting standards had an effect on the quality of financial reports, the use of regional financial information systems had an effect on the quality of financial reports and the competence of human resources had an effect on the quality of financial reports. The government's internal control system can moderate the effect of implementing government accounting standards on the quality of financial reports, the government's internal control system cannot moderate the effect of using regional financial information systems on the quality of financial reports and the government's internal control system can moderate the influence of human resource competence on the quality of financial reports in Medan City Government Regional Apparatus Organization
Pengaruh Islamicity Performance Index Dan Capital Adequacy Ratio Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia Rilsha, Rilsha; Nurmalasari, Eka; Astuty, Widia
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6280

Abstract

Tujuan penelitian ini ialah untuk menguji dan menganalisa pengaruh islamicity performance index dan capital adequacy ratio terhadap profitabilitas dengan intellectual capital sebagai variabel moderasi pada bank umu syariah di Indonesia. Penelitian ini mengunakan penelitian asosiatif kuantatif dengan teknik pengumpulan pengumpulan data melalui studi dokumentasi dengan data skunder. Data yang sudah diperoleh mengunakan bantuan SEM partial least Square (PLS). Populasi penelitian ini adalah Bank Umum Syariah diindonesia yang terdaftar di Otoritas Jasa Keuagan. Sampel yang di ambil sebanyak 10 bank syariah yang ada di Indonesia. Tahun penelitian diambil pada tahun 2015 sampai dengan 2019. Teknik pengambilan data denngan cara purposive sampling. Hasil dari penelitian ini variabel Profit sharing ratio berpengaruh terhadap profitabilitas, Zakat performance, Islamic income ratio dan Capital adequacy ratio tidak berpengaruh terhadap profitabilitas. Intellectual capital berpengaruh terhadap profitabilitas dan dalam pengujuan PLS menunjukan bahwa intellectual capital tidak dapat memoderasi hubungan antara Profit sharing ratio terhadap profitabilitas, intellectual capital tidak dapat memoderasi hubungan antara Zakat performance terhadap profitabilitas , intellectual capital tidak dapat memoderasi hubungan antara slamic income ratio terhadap profitabilitas dan intellectual capital tidak dapat memoderasi hubungan antara Capital adequacy ratio terhadap profitabilitas. Kata kunci : islamicity performance index, capital adequacy ratio, intellectual capital, Profitabilitas
Dampak Norma Subyektif, Kompetensi Profesional terhadap Niat Whistleblowing di Lingkungan OPD Kabupaten Asahan dengan Reward Sebagai Faktor Moderasi Raiesa Amin; Widia Astuti; Eka Nurmala Sari
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i2.66

Abstract

The aim of this research is to test and analyze the influence of subjective norms on whistleblowing intentions in the Asahan Regency OPD. To test and analyze the influence of professional competence on whistleblowing intentions in the Asahan Regency OPD. To test and analyze whether rewards can moderate the influence of subjective norms on whistleblowing intentions in the Asahan Regency OPD. To test and analyze whether rewards can moderate the influence of professional competence on whistleblowing intentions in the Asahan Regency OPD. This research uses associative research type. The population in this study was the OPD in Asahan Regency, totaling 28 OPD. The sampling technique in this research used random sampling type. So the number of samples used was 100 people. The data collection technique used in this research is the questionnaire method. The data analysis technique in this research uses Partial Least Square (PLS). The research results show that subjective norms influence whistleblowing intentions. The better the subjective norms available, the more the whistleblowing intention will increase. Professional competence influences whistleblowing intentions. The clearer the target of the audit report that is prepared, the better the whistleblowing intention. Rewards can moderate the influence of subjective norms on whistleblowing intentions. The higher the level of transparency, the better the level of whistleblowing intentions. Rewards can moderate the influence of professional competence on whistleblowing intentions. The higher the reward level, the better the level of whistleblowing intention.
DETERMINANTS OF AUDITOR’S ABILITY TO DETECT FRAUD Deliana, Deliana; Purba, Sadaukur Aeroki; Rahman, Abdul; Syahputra, Rizki; Sari, Eka Nurmala; Jamaludin, Mohd Faizal Bin
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4610

Abstract

The study aims to provide empirical evidence on the effect of work experience, professional scepticism and time pressure on the ability of auditors to detect fraud. This research uses quantitative research methods that use statistical analysis tools, namely using Smart PLS (Partial Least Square) software. The data used is primary and comes directly from those surveyed, using a questionnaire designed to collect it. The questionnaires were distributed through the provision of paper questionnaires and through Google forms that were sent directly to the respondents. Sample in this study were 33 auditors in Medan City. The results of this study indicate that work experience positively affects the auditor's ability to detect fraud, while professional scepticism and time pressure do not affect the auditor's ability to detect fraud.             Keywords     : Ability to Detect Fraud, Professional Skepticism, Time Pressure, Work Experience.
Tha PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI TERHADAP SISTEM PENGELOLAAN DANA DESA SERTA DAMPAK TERHADAP KINERJA PEMERINTAH DESA DI KABUPATEN DELI SERDANG: SISTEM PENGELOLAAN DANA DESA SARI, EKA NURMALA; Lubis, Arfah; Astuty, Widia
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia dan pemanfaatan teknologi terhadap sistem pengelolaan dana desa serta dampaknya terhadap kinerja pemerintah desa. Penelitian ini termasuk jenis penelitian asosiatif kausal dengan menggunakan pendekatan deskriptif kuantitatif. Sampel penelitian ini sebanyak 162 aparatur desa dari 54 desa. Teknik pengumpulan data menggunakan kuesioner yang diukur dengan skala Likert. Analsis data dilakukan dengan teknik analisis jalur. Hasil penelitian membuktikan bahwa terdapat pengaruh langsung kualitas sumber daya manusia, dan pemanfaatan teknologi terhadap sistem pengelolaan dana desa. Hasil penelitian juga membuktikan bahwa terdapat pengaruh langsung kualitas sumber daya manusia, pemanfaatan teknologi dan sistem pengelolaan dana desa terhadap kinerja pemerintah desa. Hasil uji Sobel juga membuktikan bahwa sistem pengelolaan dana desa merupakan intervening positif antara pengaruh kualitas sumber daya manusia dan pemanfaatan teknologi terhadap kinerja pemetintah desa. Hasil analisis menunjukkan bahwa kualitas sumber daya manusia memberikan pengaruh secara langsung sebesar 12,8% terhadap kinerja pemerintahan desa, tetapi akan lebih baik jika melalui sistem pengelolaan dana desa yaitu sebesar 15,8% (pengaruh tidak langsung). Pemanfaatan teknologi memberikan pengaruh secara langsung sebesar 14,7% terhadap kinerja pemerintahan desa, tetapi akan lebih baik jika melalui sistem pengelolaan dana desa yaitu sebesar 40,6% (pengaruh tidak langsung).
Kajian Moderasi Ketidakpastian Lingkungan pada Kaitan SIAM, Desentralisasi, dan Kinerja Manajerial Aulia, Aziz; Sari, Eka Nurmala; Hanum, Zulia
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i1.630

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik sistem informasi akuntansi manajemen dan desentralisasi terhadap kinerja manajerial, dengan ketidakpastian lingkungan sebagai variabel moderasi pada PT Bank Syariah Indonesia di Kabupaten Aceh Timur. Populasi dalam penelitian ini terdiri dari 42 supervisor yang bekerja di wilayah tersebut, dan seluruh populasi dijadikan sampel melalui metode sampel jenuh. Pendekatan penelitian yang digunakan adalah metode kuantitatif asosiatif dengan teknik pengumpulan data melalui kuesioner. Analisis data dilakukan menggunakan metode Structural Equation Modeling Partial Least Square (SEM-PLS) dengan bantuan perangkat lunak SmartPLS versi 4. Hasil penelitian menunjukkan bahwa: (1) karakteristik sistem informasi akuntansi manajemen berpengaruh signifikan terhadap kinerja manajerial; (2) desentralisasi tidak berpengaruh terhadap kinerja manajerial; (3) ketidakpastian lingkungan tidak memoderasi pengaruh karakteristik sistem informasi akuntansi manajemen terhadap kinerja manajerial; dan (4) ketidakpastian lingkungan tidak memoderasi pengaruh desentralisasi terhadap kinerja manajerial. This study aims to analyze the influence of management accounting information system characteristics and decentralization on managerial performance, with environmental uncertainty as a moderating variable at PT Bank Syariah Indonesia in East Aceh Regency. The population consists of 42 supervisors working in the region, and the entire population was used as the sample through a saturated sampling method. This research employs a quantitative associative approach with data collected through questionnaires. Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS) assisted by SmartPLS version 4. The results of the study show that: (1) the characteristics of the management accounting information system have a significant effect on managerial performance; (2) decentralization does not affect managerial performance; (3) environmental uncertainty does not moderate the effect of management accounting information system characteristics on managerial performance; and (4) environmental uncertainty does not moderate the effect of decentralization on managerial performance.  
Pengaruh Pupuk Silika Terhadap Jumlah Populasi dan Keanekaragaman Hama dan Musuh Alami Pada Kedelai Sari, Eka Nurmala; Wijayanti, Retno; Shidiqi, Moh Hasbi Ash; Arniputri, Retna Bandriyati
Agroteknika Vol 8 No 2 (2025): Juni 2025
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/agroteknika.v8i2.534

Abstract

Salah satu tanaman pangan utama di Indonesia adalah kedelai. Kebutuhan akan kedelai terus meningkat seiring dengan permintaan dari konsumen. Hama merupakan organisme penggangu tanaman yang keberadaannya dapat menjadi hambatan dalam budidaya kedelai. Oleh karena itu, perlu adanya sistem pemeliharaan yang tepat terhadap tanaman budidaya. Salah satu tahap dalam pemeliharaan yaitu pemberian unsur hara dan pengendalian hama, pupuk silika memiliki dua manfaat selain sebagai unsur hara juga berguna dalam meningkatkan ketahanan tanaman terhadap serangan hama. Tujuan penelitian ini adalah untuk menentukan waktu dan konsentrasi pupuk silika yang tepat untuk meningkatkan ketahanan kedelai terhadap serangan hama. Penelitian dilakukan di Cawas, Klaten, Jawa Tengah dari Juli hingga Oktober 2020. Menggunakan rancangan penelitian petak terbagi (split plot). Konsentrasi pupuk silika sebagai anak petak adalah P1= 2 ml/L, P2= 4 ml/L, dan P3 = 6 ml/L dan waktu aplikasi sebagai petak utama adalah T1= pemupukan seminggu sekali dan T2= pemupukan dua minggu sekali. Kesimpulan dari penelitian ini adalah bahwa Aphids glycine adalah hama dengan populasi tertinggi, sedangkan Coccinela transversalis adalah musuh alami hama. Nilai indeks keanekaragaman (H`) sedang pada hama, sedangkan untuk musuh alami rendah. Intensitas kerusakan daun dan polong kedelai tidak berbahaya karena tingkat keparahannya rendah.
Konstruksi Transparansi, Akuntabilitas, dan Partisipasi Anggaran dalam Mendorong Pengelolaan Keuangan Desa yang Baik Saragih, M. Ali Jaya; Sari, Eka Nurmala; irfan, irfan
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Oktober 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i3.644

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transparansi, akuntabilitas, dan partisipasi anggaran terhadap pengelolaan keuangan desa di Kecamatan Dolok Masihul, Kabupaten Serdang Bedagai. Pendekatan yang digunakan adalah asosiatif kuantitatif dengan teknik sampel jenuh, di mana seluruh perangkat desa dari 27 desa dijadikan sebagai responden. Pengumpulan data dilakukan melalui kuesioner tertutup yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan aplikasi SmartPLS 3.0, yang memungkinkan evaluasi model pengukuran (outer model) dan model struktural (inner model) secara simultan. Hasil penelitian menunjukkan bahwa transparansi dan akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan keuangan desa. Nilai t-statistik dan p-value masing-masing variabel menunjukkan bahwa hipotesis penelitian diterima. Indikator yang tidak memenuhi kriteria validitas telah dieliminasi untuk meningkatkan kekuatan konstruk. Secara teoritis, hasil ini menguatkan konsep good governance dan agency theory, di mana keterbukaan informasi dan pertanggungjawaban publik menjadi elemen penting dalam mendorong tata kelola keuangan desa yang efisien, akuntabel, dan partisipatif. Penelitian ini diharapkan dapat memberikan kontribusi akademik sekaligus menjadi rujukan praktis bagi pemerintah desa dalam memperkuat sistem pengelolaan keuangan berbasis prinsip transparansi dan akuntabilitas. This study aims to analyze the influence of transparency, accountability, and budget participation on village financial management in Dolok Masihul Sub-district, Serdang Bedagai Regency. An associative quantitative approach was employed, using a saturated sampling technique where all village officials from 27 villages were selected as respondents. Data were collected through a closed-ended questionnaire that had been tested for validity and reliability. Data analysis was conducted using SmartPLS 3.0, allowing for simultaneous evaluation of the measurement model (outer model) and structural model (inner model). The results indicate that both transparency and accountability have a positive and significant effect on village financial management. The t-statistics and p-values support the acceptance of the research hypotheses. Indicators that did not meet the validity criteria were eliminated to improve construct strength. The findings theoretically reinforce the concepts of good governance and agency theory, which highlight the importance of information disclosure and public accountability in enhancing the efficiency, credibility, and transparency of public financial management. This study is expected to contribute to academic discourse and serve as a practical reference for village governments in strengthening financial management systems based on the principles of transparency, accountability, and community participation.    
Pengaruh Penyajian Laporan Keuangan Desa Dan Lingkungan Pengendalian Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Dengan Moralitas Individu Sebagai Variabel Moderasi Pada Kabupaten Asahan Erika, Friti Sinta; Sari, Eka Nurmala; Sari, Maya
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2141

Abstract

This research is a research conducted to test and change the influence of Village Financial Report Presentation and Control Environment on Fraud Prevention in Village Fund Management with Individual Morality as a Moderating Variable in Asahan Regency, with an associative research approach, and data collection techniques by distributing questionnaires, the sample was 63 respondents and using path analysis techniques using the SEM PLS application. Based on the research results, it was concluded that the Presentation of Village Financial Reports has a relationship with a positive direction of influence on Fraud Prevention in village governments in Asahan Regency, the Control Environment has a relationship with a positive direction of influence on Fraud Prevention in village governments in Asahan Regency, Individual Morality moderates the influence of the Presentation of Village Financial Reports on Fraud Prevention in village governments in Asahan Regency, Individual Morality moderates the influence of the Control Environment on Fraud Prevention in village governments in Asahan Regency
Pengaruh Sistem Informasi Akuntansi Manajemen dan Sistem Pengendalian Internal Terhdap Kualitas Laporan Dana BOS dengan Komitemen Pimpinan sebagai Variabel Moderating (Studi Pada SLTA Kota Gunungsitoli Polem, Ismayanti; Irfan, Irfan; sari, Eka Nurmala
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2142

Abstract

This study is a study conducted to test and analyze the effect of management accounting information systems and internal control systems on the quality of BOS fund reports with leadership commitment as a moderating variable at Gunungsitoli High School, with an associative research approach, and data collection techniques by distributing questionnaires, the sample was 63 respondents and using path analysis techniques using the SEM PLS application.Based on the research results, it was concluded that the Management Accounting Information System has an effect on the Quality of the BOS Fund Report with a positive influence, this shows that if the management accounting information system is good, it will improve the quality of the BOS fund report, the Internal Control System has an effect on the Quality of the BOS Fund Report with a positive influence, this shows that if the internal control system is good, it will improve the quality of the BOS fund report, Leadership Commitment moderates the effect of the Management Accounting Information System on the Quality of the BOS Fund Report, and Leadership Commitment moderates the effect of the Internal Control System on the Quality of the BOS Fund Report
Co-Authors Abdul Rahman Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Andria Dartana Anisa Putri Dz Arfah Lubis Arniputri, Retna Bandriyati Ashadi, Riza Aulia, Aziz Bastari M Christia Christia Dahrani, Dahrani Daniel Ebenezer Silaban Deliana, Deliana Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Eka Anggaraini Aritonang Elizar Sinambela Enda Noviyanti Simorangkir Erika, Friti Sinta Erni Murniati Fachrun Nissa Fahmi Pratama Afiad Findiowaty, Susi Fitriani Saragih Galumbang Hutagalung hardianto hardianto Hasibuan, Ira Maulida Sari Hastuti Olivia 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 Lubis, Mutiara Andora Lubis, Tolha Aminah Mangasi Sinurat Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Mohammad Ali Mudhor Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nailufar, Audra Nasution , Lini Elisyah Nova Febriana Nunung Sri Wahyuni Nurhayati Nurhayati Nuryenda Pinta Tarigan Pipin Nurafika Pohan, Fitri Timaro Polem, Ismayanti Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Purnama Sari, Devi Putri, Wan Raudhatuk Jannah Syah Raiesa Amin Ramadani, Ad Dini Elhilal Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra Rizqi Anggraini RS, Prawidya Hariani Rudi Junjungan Sirait 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 Ulya, Shafira Hidayah Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Yulanda, Kiki Yulida Arisanti Zainuddin, Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum