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All Journal Niagawan Krisna: Kumpulan Riset Akuntansi 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 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) 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 Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) 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 Journal of Ekonomics, Finance, and Management Studies METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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THE INFLUENCE OF AUDIT COMPETENCY AND WORK EXPERIENCE ON COMPUTER-ASSISTED AUDIT TECHNIQUES AND THEIR IMPACT ON AUDIT QUALITY AT THE BPK REPRESENTATIVE OFFICE OF NORTH SUMATRA PROVINCE Rizqi Anggraini; Eka Nurmala Sari; Irfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4400

Abstract

This study aims to determine, analyze and test the effect of auditor competence and work experience on computer-assisted audit techniques and their impact on audit quality. This type of research is quantitative. This research was conducted using a survey method by distributing questionnaires to auditors working at BPK representative office in North Sumatra Province. Sampling using saturated sampling with a total of 95 respondents. Data analysis was performed using path analysis techniques by using the SPSS program. The results of this research to show that work experience affects computer-assisted audit techniques, computer-assisted audit techniques affect audit quality, auditor competence affects audit quality, work experience affects audit quality. However, the auditor competence has no effect on computer-assisted audit techniques. The results of the Sobel test also prove that work experience affects audit quality through computer-assisted audit techniques but the auditor competence does not affect audit quality through computer-assisted audit techniques. These results conclude that computer-assisted audit techniques can mediate (intervening) work experience on audit quality.
PENGARUH PENATAUSAHAAN DAN PENERTIBAN BARANG MILIK DAERAH TERHADAP PENGAMANAN BARANG MILIK DAERAH DIMODERASI SPIP PADA PEMERINTAH KABUPATEN MANDAILING NATAL Lubis, Tolha Aminah; Sari, Eka Nurmala; Hariani, Prawidya
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.v5i1.7592

Abstract

The purpose of this research is to investigate and evaluate how the administration and regulation of regional assets affect asset security, with the Government Internal Control System (SPIP) serving as a moderating factor within the Mandailing Natal Regency Government. This study applies a quantitative associative approach through the distribution of questionnaires, using a saturated sampling method and path analysis facilitated by SEM PLS software version 4. A total of 62 respondents participated in this study. The findings reveal that proper administration of regional assets significantly enhances asset security, meaning that better administrative practices contribute to stronger safeguarding of assets. Likewise, the regulation and enforcement of asset management positively influence the protection of regional assets. Furthermore, the results show that SPIP moderates both the relationship between asset administration and asset security, as well as the relationship between asset regulation and asset security.
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.
EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS AND GOOD UNIVERSITY GOVERNANCE ON FRAUD PREVENTION WITH ORGANIZATIONAL COMMITMENT Nailufar, Audra; Sari, Eka Nurmala; 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
"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: 10.54443/jaruda.v4i3.306

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.
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.
Evaluasi Penerapan Pmk 59 Tahun 2022 Terhadap Pengawasan Wajib Pajak Instansi Pemerintah Oleh Kpp Pratama Lubuk Pakam Pohan, Fitri Timaro; Hanum, Zulia; Sari, Eka Nurmala
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10252

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022 pada proses penyetoran Pajak Pertambahan Nilai oleh Bendahara Instansi Pemerintah dan melakukan evaluasi atas penerapan peraturan tersebut pada KPP Pratama Lubuk Pakam serta menjelaskan kegiatan Pengawasan Bendahara Instansi Pemerintah sebelum dan sesudah penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022. Evaluasi dinilai menggunakan kriteria Evaluasi Kebijakan yang telah dikeluarkan OECD pada Tahun 2021. Penelitian ini menggunakan metode evaluasi retrospektif dengan menggunakan pendekatan penelitian kualitatif. Pada penelitian ini, data dan fenomena akan dikumpulkan melalui informan lalu dianalisis menggunakan triangulasi sumber data yaitu data sekunder dari studi literatur dan data primer dari hasil wawancara terhadap informan yang terlibat langsung dengan kegiatan pengawasan wajib pajak instansi pemerintah pada KPP Pratama Lubuk Pakam. Hasil penelitian menunjukkan bahwa penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022 pada KPP Pratama Lubuk Pakam sudah dilakukan sepenuhnya meskipun mengalami kendala pada proses pengumpulan data belanja wajib pajak instansi akibat dari minimnya jumlah pelaporan SPT Masa Unifikasi untuk pelaporan PPN. Hasil evaluasi penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022 menunjukkan peningkatan yang signifikan pada penerimaan pajak dari sektor bendahara instansi pemerintah dan terdapat kendala yang menjadi tantangan bagi Account Representative dalam menjalankan tugas pengawasan wajib pajak instansi pemerintah. Kata Kunci: pengawasan wajib pajak instansi pemerintah; evaluasi kebijakan; kriteria OECD
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.
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 Awaluddin 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 Fachrun Nissa Fahmi Pratama Afiad 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 Kombih, Hasbi 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 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 Susi Findiowaty 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