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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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI DAN PENGALAMAN PEMERIKSA PAJAK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI (STUDI PADA KPP DI KOTA MEDAN) Lubis, Mutiara Andora; Hani, Syafrida; Sari, Eka Nurmala
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7536

Abstract

This study was conducted to examine and analyze the influence of tax auditor skepticism, independence, and experience on Fraud detection with individual morality as a moderating variable. The study used an associative research approach. Data collection techniques included distributing questionnaires. The sampling technique used a quota sampling technique with 49 respondents and path analysis using SEM PLS version 4. Based on the results, it was concluded that Professional Skepticism has a positive and significant effect on Fraud at the Tax Office in Medan City. This means that when companies increase the application of Professional Skepticism, the Good performance will increase Fraud prevention. Independence has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good independence, it will increase Fraud prevention. Tax auditor experience has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good tax auditor experience, it will increase Fraud prevention. Professional skepticism has a positive and significant effect on Fraud prevention, with individual morality as a moderating variable at the Tax Office in Medan City. Individual morality mediates the effect of independence on Fraud prevention at the Tax Office in Medan City in a positive direction. This means that individual morality strengthens the relationship between independence and Fraud prevention. Individual morality mediates the effect of tax auditor experience on Fraud prevention at the Tax Office in Medan City. This means that individual morality strengthens the relationship between tax auditor experience and Fraud prevention
THE EFFECT OF INFORMATION TECHNOLOGY USE AND VILLAGE OFFICE COMPETENCE ON THE PREVENTION OF VILLAGE FINANCIAL MANAGEMENT FRAUD WITH MODERATION OF INTERNAL CONTROL EFFECTIVENESS IN VILLAGE GOVERNMENTS IN DELI SERDANG REGENCY Eka Nurmala Sari; Dewi Ladesye Napitupulu; Prawidya Hariani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4130

Abstract

The purpose of this study was to determine and analyze the influence of information technology utilization and village official competence on the prevention of fraud in village financial management, moderated by the effectiveness of internal control. It is suspected that information technology utilization and village official competence influence fraud prevention and moderate the effectiveness of internal control. This study used a quantitative approach with an associative approach. Data collection used primary data and a Likert-scale questionnaire distributed to village officials in Deli Serdang Regency, North Sumatra. The population consisted of 380 villages, and a sample of 79 villages, each represented by two financial managers, totaling 158 individuals. The sampling technique used was stratified random sampling. The data were processed using the SEM method with the aid of the Smart PLS analysis tool. The results of this study prove that the use of information technology has an effect on fraud prevention and that the competence of village officials has an effect on fraud prevention. The effectiveness of internal control cannot moderate the influence of the use of information technology and the competence of village officials on fraud prevention.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INTELLECTUAL CAPITAL DI DALAM LAPORAN TAHUNAN (STUDI PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Eka Nurmala Sari; Yulida Arisanti
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 1 No 2 (2018): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, umur perusahaan, leverage, dan profitabilitas terhadap intellectual capital disclosure pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Ukuran perusahaan diukur dengan logaritma total asset, umur perusahaan diukur dari tanggal IPO sampai tanggal laporan tahunan, leverage diukur dengan debt to equity ratio, profitabilitas diukur dengan return on assets dan intellectual capital disclosure diukur dengan score intellectual capital disclosure index. Metode pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Populasi dalam penelitian ini adalah perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia selama tahun 2010-2014 yang berjumlah 21 perusahaan dan sampel penelitian sebanyak 6 perusahaan selama 5 tahun, sehingga total observasi dalam penelitian ini menjadi 30 perusahaan. Perhitungan statistik yang digunakan untuk menguji hipotesis penelitian ini adalah dengan analisis deskriptif asosiatif. Uji ini terdiri dari uji chow, uji asumsi klasik, analisis regresi linier berganda, analisis korelasi, analisis determinasi, uji t, dan uji f. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap intellectual capital disclosure, umur perusahaan, leverage dan profitabilitas tidak berpengaruh terhadap intellectual capital disclosure. Secara simultan, ukuran perusahaan, umur perusahaan, leverage dan profitabilitas secara bersama-sama berpengaruh signifikan terhadap intellectual capital disclosure.
Pengaruh Pengetahuan Dewan tentang Anggaran dan Latar Belakang Politik terhadap Pengawasan Keuangan Daerah dengan Transparansi Kebijakan Publik sebagai Variabel Moderasi pada DPRK Kabupaten Aceh Tenggara Kombih, Hasbi; Sari, Eka Nurmala; Hanum, Zulia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7021

Abstract

Pengawasan keuangan daerah sangat penting untuk memastikan bahwa dana publik dikelola secara bertanggung jawab. Tanpa pengawasan yang baik, potensi penyimpangan akan semakin besar dan berdampak pada kesejahteraan masyarakat. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh pengetahuan dewan tentang anggaran dan latar belakang politik terhadap pengawasan keuangan daerah dimoderasi transparansi. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh seluruh anggota Dewan Perwakilan Rakyat Kabupaten (DPRK) yang berjumlah 30 (tiga puluh) orang dan 1 orang staf ahli setiap anggota Dewan Perwakilan Rakyat Kabupaten. Sampel dalam penelitian ini di ambil 2 orang disetiap anggota dewan terdirdiri dari anggota dewan dan staf ahli dewan sehingga diperoleh jumlah responden sebanyak 60 orang. Teknik pengumpulan data dalam penelitian ini menggunakan studi dokumentasi, dan angket. Teknik analisis data dalam penelitian ini menggunakan pendekatan kuantitatif menggunakan analisis statistik  dengan menggunkana uji Analisis Auter Model, Analisis Inner Model, dan Uji Hipotesis. Pengolahan data dalam penelitian ini menggunakan program software PLS (Partial Least Square). Hasil penelitian ini membuktikan pengetahuan dewan tentang anggaran berpengaruh signifikan terhadap pengawasan keuangan daerah, latar belakang politik berpengaruh signifikan terhadap pengawasan keuangan daerah, transparansi memoderasi pengaruh pengetahuan dewan tentang anggaran terhadap pengawasan keuangan daerah, transparansi memoderasi pengaruh latar belakang politik terhadap pengawasan keuangan daerah pada Kabupaten Aceh Tenggara.
Pengaruh Good Governance dan Stabilitas masa kerja of Personel Terhadap Implementasi Anggaran Berbasis Kinerja dengan Komunikasi Sebagai Variabel Moderating Andria Dartana; Eka Nurmala Sari; Hastuti Olivia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.10068

Abstract

This study aims to analyze the influence of Good Governance and employee tenure stability on the implementation of performance-based budgeting, as well as to evaluate the role of communication as a moderating variable in the Regional Financial Management Agency (BPKD) of Southeast Aceh Regency. The background of this study is based on the decline in the regional budget realization rate from 96.15% in 2022 to 89.39% in 2024, as well as issues related to transparency, accountability, employee rotation, and communication effectiveness. This study uses a quantitative approach with an associative method. The study took the entire population into a sample of 80 respondents. Data collection was carried out through questionnaires, interviews, documentation, and observation, then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.0 software. The results of the analysis show that Good Governance has a positive and significant effect on the implementation of performance-based budgeting (t = 4.757; p = 0.000). Likewise, employee tenure stability had a positive and significant effect (t = 3.453; p = 0.001). Furthermore, communication was shown to significantly and positively moderate the relationship between Good Governance (t = 3.865; p = 0.000) and employee tenure stability (t = 3.776; p = 0.000) and performance-based budget implementation. The results showed that effective communication positively influenced Good Governance and tenure stability in performance-based budget implementation. In conclusion, successful budget implementation requires strengthening Good Governance, strategic tenure management, and more communicative and effective communication.
Pengaruh Sistem Pengendalian Intern Pemerintah dan Whistleblowing System Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderasi Pada Dinas Sosial Provinsi Sumatera Utara Susi Findiowaty; Eka Nurmala Sari; Zulia Hanum
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10286

Abstract

This study was conducted to examine and analyze the effect of the government internal control system and whistleblowing on fraud prevention, with individual morality as a moderating variable. The study used an associative research approach. The data collection technique used was questionnaire distribution. The sampling technique used a quota sampling technique with 45 respondents. Path analysis using SEM PLS version 4 was used. Based on the results, it was concluded that the government internal control system has a positive effect on fraud prevention. This indicates that a better government internal control system will improve fraud prevention among employees at the Social Services of North Sumatra Province. The whistleblowing system has a positive effect on fraud prevention. This indicates that a better whistleblowing system will increase fraud prevention among employees at the North Sumatra Provincial Social Service. Individual morality moderates the effect of the government's internal control system on fraud prevention. This means that a better government internal control system, combined with individual morality, will increase fraud prevention among employees at the North Sumatra Provincial Social Service. Individual morality moderates the effect of the whistleblowing system on fraud prevention. This means that a better whistleblowing system, combined with individual morality, will increase fraud prevention among employees at the North Sumatra Provincial Social Service.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERATING Fachrun Nissa; Widia Astuti; Eka Nurmala Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.169-179

Abstract

The purpose of this study is to determine and analyze whether budget participation has an effect on managerial performance. To find out and analyze whether the clarity of budget targets has an effect on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget participation on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget target clarity on managerial performance.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/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 entire population of 35 employees at PT. KIM. Based on the results of the research, budget participation has a significant positive effect on managerial performance. Budget target class has a significant positive effect on managerial performance. Organizational culture can moderate the effect of budgetary participation on managerial performance. Organizational culture can moderate the influence of the budget target class on managerial performance
EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS AND GOOD UNIVERSITY GOVERNANCE ON FRAUD PREVENTION WITH ORGANIZATIONAL COMMITMENT Audra Nailufar; Eka Nurmala Sari; Dahrani Dahrani
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8116

Abstract

PURPOSE - This study investigates the influence of the Internal Control System (ICS) and Good University Governance (GUG) on fraud prevention, with organizational commitment serving as a moderating variable. The research was conducted at private universities (PTS) under the supervision of LLDIKTI Region I in Medan City. The study was motivated by the increasing cases of fraud in the higher education sector, particularly the misuse of student aid funds, which threaten institutional integrity, accountability, and sustainability.METHODOLOGY - A quantitative research design was employed, with respondents consisting of university leaders and administrative staff selected through purposive sampling. Data were collected using a structured questionnaire covering ICS, GUG, organizational commitment, and fraud prevention. Instrument validity and reliability were tested to ensure measurement accuracy. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess direct effects and moderating relationships.FINDING - The findings demonstrate that the effectiveness of ICS has a positive and significant impact on fraud prevention. Likewise, the application of GUG principles contributes significantly to reducing the risk of fraud. Furthermore, organizational commitment strengthens the relationship between ICS, GUG, and fraud prevention, indicating its role as an effective moderating factor. The study concludes that fraud prevention in higher education requires a comprehensive approach that integrates control systems, governance practices, and organizational commitment. These results provide valuable insights for policymakers and higher education leaders in promoting transparency, accountability, and integrity across institutions
IMPLEMENTATION OF PERFORMANCE-BASED BUDGETING IN IMPROVING REGIONAL EXPENDITURE EFFICIENCY: LITERATURE REVIEW Cut Meliza Saputri; Widya Wati; Eka Nurmala Sari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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

Abstract

Performance-based budgeting is a planning, budgeting and evaluation system that emphasizes the relationship between the budget and the desired results. Budgeting with this performance approach is prepared with an output orientation. The success of a government organization does not only depend on how the organization carries out its daily processes and activities, but also depends on how routine and non-routine activities are sequenced within a strategic planning framework. Strategic planning is a key word that will provide direction and guide daily activities and activities. The performance of the Regional Government can be measured through the evaluation of the implementation of the APBD. For this reason, Cost Analysis Standards, performance benchmarks, and cost standards were developed. The most important reason for preparing an annual budget is the need to determine the level of income and expenditure (expenditure)
Adoption of tax digitalisation among Malaysian tax practitioners Maheran Zakaria; Wan Noraswaniaty Wan Ahmad; Nuraini Che Hussin; Rabaatul Azira Hassan; Marziana Madah Marzuki; Muhammad Syukur; Eka Nurmala Sari
TELKOMNIKA (Telecommunication Computing Electronics and Control) Vol 22, No 3: June 2024
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/telkomnika.v22i3.25959

Abstract

The rapid advancement of digitalization has significantly impacted various aspects of accounting professions, particularly in taxation. Tax digitization offers numerous advantages, including streamlining tax processes, reducing administrative burdens, increasing efficiency, and enhancing data security. While tax practitioners in advanced economies have embraced digitalization, their Malaysian counterparts are still in the early stages of transitioning to a modern digital system. This situation has prompted researchers to predict factors that could accelerate the adoption of tax digitalization among Malaysian tax practitioners. Emulating the Unified theory of acceptance and use of technology (UTAUT), this study investigates the adoption of tax digitalization with performance expectancy, effort expectancy, social influence, and facilitating conditions. The researchers distributed 200 questionnaires to Malaysian tax practitioners. However, only 142 proceeded for further analysis. Results from multiple regression using partial least squares structural equation modelling (PLS-SEM) 3 indicate that all variables: effort and performance expectancy, social influence, and facilitating conditions exhibit a significant relationship with tax digitalization adoption. These findings provide valuable insights for policymakers, tax authorities, and professional bodies in developing strategies and initiatives to promote the adoption of tax digitalization among practitioners. Embracing digitalization is crucial for transforming the profession and fostering efficiency, sustainability, and resilience.
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