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The Influence of Competence and Motivation on Discipline and its Impact on Employee Performance in the Regional Secretariat Yulmasril Yulmasril; M. Zahari; Fakhrul Rozi Yamali
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3276

Abstract

The goals to be accomplished in this research study are: 1) To define worker competence, inspiration, technique and also efficiency; 2) To assess the straight as well as indirect impact of proficiency along with inspiration on staff member job self-control; 3) To examine the straight as well as indirect impact of skills and also inspiration on staff member efficiency; 4) To evaluate the impact of technique on worker efficiency; & 5) To assess the impact of proficiency, as well as inspiration on technique as well as its effect on staff member efficiency. The study approach utilized is detailed as well as confirmation research study making use of main as well as additional information. The populace in this research study were 118 workers of the State Civil Service at the Regional Secretariat of West Tanjung Jabung Regency. The example was taken making use of the Slovin formula so the overall example made use of was 55 workers. The tasting method is rounded tasting. The evaluation technique makes use of the Path Analysis strategy as well as theory screening makes use of the F examination and also t examination. Information handling making use of SPSS V. 22 software application. The research study outcomes program: 1) The problem of workers at the Regional Secretariat of West Tanjung Jabung Regency can be classified as skilled encouraged as well as regimented plus high efficiency; 2) Competence as well as inspiration have a straight plus indirect impact on technique. Likewise with synchronised as well as partial theory screening, skills together with inspiration have a substantial result on technique; 3) Competence together with inspiration have a straight and also indirect result on efficiency. Likewise, with simultaneous and partial hypothesis testing, competency and motivation have a significant effect on employee performance; 4) Discipline has a significant effect on employee performance; & 5) Competence and motivation through discipline have an effect on employee performance.
Penyusun Laporan Keuangan Berbasis Excel For Accouting Pada Panti Asuhan Aisyiyah Untuk Meningkatkan Efisiensi Dan Akurasi Laporan Keuangan Anggraini, Dina; Sartika, Dewi; Rahmi, Fitria; Mulyani, Fitrah; Yanti, Nino Sri Purnama; ., Nini; Dahar, Reni; K, Yunita Valentina; Rahmi, Latifa; Putri, Tiffany Syentia; Revalinda, Gustia; Widawati, Yeni Riska; Abdilah, Tri Khahfi; Azman, Heru Aulia
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2504

Abstract

Aisyiyah Orphanage is a non-profit social institution that plays an important role in protecting and fulfilling children’s rights. The orphanage is located in Padang City. However, in managing its financial administration, the orphanage still relies on a manual recording system, which results in challenges related to efficiency, accuracy, and transparency of financial reports provided to donors. To address these issues, the Accounting PKM Team of Universitas Dharma Andalas implemented a community service program entitled “Preparation of Excel-Based Financial Statements for Aisyiyah Orphanage to Improve the Efficiency and Accuracy of Financial Reporting.” This program aims to assist the orphanage management in digitally managing financial records using Microsoft Excel. The system is designed to record transactions and automatically generate easy-to-understand financial statements. The results of the program indicate that the implementation of the system has improved the efficiency, accuracy, and transparency of the orphanage’s financial reports. In addition, the program has enhanced the orphanage’s human resource capacity in digital financial literacy.
Perbandingan Metode Net, Gross, dan Gross Up dalam Strategi Penghematan Pajak Terutang Perusahaan Sartika, Dewi; Muhammad Arief
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2183

Abstract

Tax is a primary source of funding for development in Indonesia, collected in accordance with applicable regulations. For taxpayers, taxes represent a burden that diminishes income, leading them to optimize this burden through tax planning, particularly regarding Article 21 Income Tax. Taxpayers are classified into corporate and individual categories, employing three tax planning methods the Net method, the Gross method, and the Gross Up method. This study aims to identify the impact of the Article 21 withholding method on taxpayers obligations. The findings indicate that the gross method is the most efficient approach for managing the company’s tax burden. In contrast to the net and gross-up methods, using the gross method means the company assumes the employees’ tax burden, resulting in a lower net profit for the company.
Acceptance Level Analysis of SMEs Towards Financial Technology P2P Lending in Palembang South Sumatra Sartika, Dewi; Zinaida, Rahma Santhi; Fitriyani, Rosha; Merdianto, Efran
MBIA Vol. 24 No. 2 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/145y4v21

Abstract

The emergence of financial technology (fintech) plays a strategic role in economic development, particularly in providing digital financing and payment services for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze MSME actors’ perceptions of perceived usefulness and perceived ease of use of peer-to-peer (P2P) lending systems, examine their level of trust, evaluate their attitudes toward P2P lending services, and assess their intention to use these services. A quantitative descriptive approach was employed with a sample of 300 MSME actors in Palembang City selected through purposive sampling. Data were collected using questionnaires distributed with the assistance of the Palembang City Office of Cooperatives and MSMEs and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that perceived usefulness significantly influences perceived ease of use but does not significantly affect trust. Perceived ease of use significantly affects trust, and trust significantly influences user attitudes. User attitudes, in turn, significantly affect MSME actors’ intention to use fintech P2P lending services. These findings indicate that psychological factors, particularly perceived ease of use and trust, are critical determinants in encouraging the continued use of fintech services, which may contribute to improved financial performance among MSME actors in Palembang City. Keywords: Perceived usefulness, Perceived ease of use, Trust, Attitude, Interest In User, Peer to peer lending Abstrak Kemunculan Financial Technology (fintech) dalam beberapa tahun terakhir memiliki peran strategis dalam pembangunan ekonomi, khususnya dalam penyediaan layanan pembiayaan dan pembayaran digital bagi Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan menganalisis persepsi kegunaan dan kemudahan penggunaan layanan peer-to-peer (P2P) lending, tingkat kepercayaan, sikap pelaku UMKM, serta minat penggunaan layanan tersebut. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan sampel 300 pelaku UMKM di Kota Palembang yang dipilih melalui purposive sampling. Data dikumpulkan melalui kuesioner dengan bantuan Dinas Koperasi dan UMKM Kota Palembang dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan perangkat lunak AMOS. Hasil penelitian menunjukkan bahwa persepsi kegunaan berpengaruh signifikan terhadap persepsi kemudahan penggunaan, tetapi tidak berpengaruh signifikan terhadap kepercayaan. Persepsi kemudahan penggunaan berpengaruh signifikan terhadap kepercayaan, kepercayaan berpengaruh signifikan terhadap sikap pengguna, dan sikap pengguna berpengaruh signifikan terhadap minat penggunaan layanan P2P lending. Temuan ini menegaskan bahwa faktor psikologis, khususnya kemudahan penggunaan dan kepercayaan, merupakan determinan utama dalam mendorong minat penggunaan fintech yang berkelanjutan, yang berpotensi meningkatkan kinerja keuangan pelaku UMKM di Kota Palembang. Kata Kunci : Persepsi, kegunaan, kemudahan, kepercayaan, sikap, minat, pinjaman ·
The Effect of Competency and Infrastructure on Public Contentment Through Service Caliber at The UPTD BLK of West Tanjung Jabung District Sartika, Dewi; Zahari, M.; Yamali, Fakhrul Rozi
Dinasti International Journal of Digital Business Management Vol. 7 No. 2 (2026): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i2.6244

Abstract

This study intends to investigate the influence of expertise and infrastructure on public contentment through service caliber at the Technical Implementation Unit (UPTD) of the West Tanjung Jabung Regency Vocational Training Center (BLK). This study on the payroll a descriptive and quantitative technique with a survey method. The study population comprised all 106 users of vocational training services at the UPTD BLK in West Tanjung Jabung Regency, and the total population was sampled (census technique).  Data were obtained by a questionnaire utilizing a Likert scale and analyzed using route analysis derived from Partial Least Squares (PLS). The results demonstrated that expertise and infrastructure had a favorable and meaningful effect on service caliber.  Furthermore, service caliber had a favorable and meaningful effect on public contentment.  The path analysis also indicated that service caliber mitigated the influence of expertise and infrastructure on public contentment. This study gives practical insights for the UPTD BLK in West Tanjung Jabung Regency to improve personnel competency and the supply of facilities and infrastructure to achieve optimal service caliber and boost public contentment
The Effect of Competency and Infrastructure on Public Contentment Through Service Caliber at The UPTD BLK of West Tanjung Jabung District Sartika, Dewi; Zahari, M.; Yamali, Fakhrul Rozi
Dinasti International Journal of Digital Business Management Vol. 7 No. 2 (2026): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i2.6244

Abstract

This study intends to investigate the influence of expertise and infrastructure on public contentment through service caliber at the Technical Implementation Unit (UPTD) of the West Tanjung Jabung Regency Vocational Training Center (BLK). This study on the payroll a descriptive and quantitative technique with a survey method. The study population comprised all 106 users of vocational training services at the UPTD BLK in West Tanjung Jabung Regency, and the total population was sampled (census technique).  Data were obtained by a questionnaire utilizing a Likert scale and analyzed using route analysis derived from Partial Least Squares (PLS). The results demonstrated that expertise and infrastructure had a favorable and meaningful effect on service caliber.  Furthermore, service caliber had a favorable and meaningful effect on public contentment.  The path analysis also indicated that service caliber mitigated the influence of expertise and infrastructure on public contentment. This study gives practical insights for the UPTD BLK in West Tanjung Jabung Regency to improve personnel competency and the supply of facilities and infrastructure to achieve optimal service caliber and boost public contentment
RESEARCH TRENDS IN CREATIVE ACCOUNTING AND EARNINGS MANAGEMENT: A GLOBAL BIBLIOMETRIC ANALYSIS (1996–2025) Sartika, Dewi; Rahmi, Fitria; Mulyani, Fitrah; Dahar, Reni
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.52477

Abstract

In modern accounting literature, creative accounting and earnings management have attracted growing attention due to their significant implications for the credibility and reliability of financial statements. This study systematically examines global research trends on these phenomena using a bibliometric approach based on 46 Scopus-indexed articles published between 1996 and 2025. By employing VOSviewer and Biblioshiny, the analysis maps publication performance as well as the intellectual, conceptual, and collaborative structures of the field. The results indicate that research on creative accounting and earnings management is predominantly driven by contributions from the United States, the United Kingdom, and Spain, with leading institutional output from the University of Salamanca. Co-citation, co-authorship, and keyword co-occurrence analyses identify three dominant thematic domains: governance and ethics, financial behaviour and accrual manipulation, and institutional context and earnings quality. The novelty of this study lies in integrating creative accounting and earnings management within a single bibliometric framework, providing a holistic perspective on how these closely related topics intersect with emerging issues such as ESG disclosure, sustainability reporting, and digital-based financial transparency. The findings reveal an intellectual shift from a predominantly technical focus on earnings manipulation toward a broader, multidisciplinary perspective that incorporates corporate governance, ethical considerations, and sustainability. The results offer theoretical implications by extending the relevance of agency, legitimacy, and stakeholder theories in contemporary financial reporting ethics, and practical implications for regulators, auditors, and policymakers aiming to enhance transparency, cross-country collaboration, and sustainability-oriented governance mechanisms.
Integrasi Unggas-Lele Berbasis Siklus Nutrisi untuk Penguatan Kemandirian Pangan Rumah Tangga di Desa Purwosari, Kabupaten Nagan Raya, Aceh Mardliyah, Zahra Rodliyatam; Nada, Salma Alfina Putri; Nasution, Azrina Sufi; Kusumawardani, Eva Flourentina; Emil, Muhammad Farhan Putra; Sartika, Dewi; Damela, Putri
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 2 (2026): Januari
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/.v2i2.1022

Abstract

This community service program aims to strengthen household food independence in Purwosari Village, Nagan Raya Regency, Aceh Province, through the implementation of an Integrated Farming system that combines poultry rearing and household-scale catfish cultivation. Integration is achieved through a circular nutrient flow mechanism, where poultry manure is processed into organic fertilizer for plants. At the same time, nutrient-rich catfish pond water is utilized as a fertilizer for home gardens. Home garden plants play a role as a nutrient-cycle connector, where crop residues and household organic waste are reused as alternative feed for poultry and catfish, thereby forming a zero-waste production system. Activities were carried out through socialization, technical training, and mentoring for 25 members of the Women Farmers Group (KWT) and 6 health cadres. Program implementation showed an improvement in participants’ understanding, as evidenced by a rise in average scores from 45% on the pre-test to 90% on the post-test. Additionally, this program successfully facilitated the availability of independent family protein sources and increased the efficiency of backyard waste utilization. Overall, the systematic integration of poultry and catfish demonstrates a practical model for strengthening food security and developing family economies at the village level.
Integrasi Unggas-Lele Berbasis Siklus Nutrisi untuk Penguatan Kemandirian Pangan Rumah Tangga di Desa Purwosari, Kabupaten Nagan Raya, Aceh Mardliyah, Zahra Rodliyatam; Nada, Salma Alfina Putri; Nasution, Azrina Sufi; Kusumawardani, Eva Flourentina; Emil, Muhammad Farhan Putra; Sartika, Dewi; Damela, Putri
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 2 (2026): Januari
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/.v2i2.1022

Abstract

This community service program aims to strengthen household food independence in Purwosari Village, Nagan Raya Regency, Aceh Province, through the implementation of an Integrated Farming system that combines poultry rearing and household-scale catfish cultivation. Integration is achieved through a circular nutrient flow mechanism, where poultry manure is processed into organic fertilizer for plants. At the same time, nutrient-rich catfish pond water is utilized as a fertilizer for home gardens. Home garden plants play a role as a nutrient-cycle connector, where crop residues and household organic waste are reused as alternative feed for poultry and catfish, thereby forming a zero-waste production system. Activities were carried out through socialization, technical training, and mentoring for 25 members of the Women Farmers Group (KWT) and 6 health cadres. Program implementation showed an improvement in participants’ understanding, as evidenced by a rise in average scores from 45% on the pre-test to 90% on the post-test. Additionally, this program successfully facilitated the availability of independent family protein sources and increased the efficiency of backyard waste utilization. Overall, the systematic integration of poultry and catfish demonstrates a practical model for strengthening food security and developing family economies at the village level.
The Influence of Financial Technology, Business Innovation, and E-Commerce on MSME Performance (Case Study of MSMEs Fostered by PT. Bukit Asam Tbk) Merdianto, Efran; Sartika, Dewi
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1100

Abstract

This study investigates the effects of financial technology, business innovation, and e-commerce on the performance of Micro, Small, and Medium Enterprises (MSMEs). The study adopts a quantitative approach using data from MSMEs fostered by PT. Bukit Asam Tbk, analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings demonstrate that the utilization of financial technology, innovative business practices, and e-commerce significantly contributes to improving MSME performance. The study highlights that digital adoption and innovation are vital strategies for sustaining competitiveness in the era of digital transformation.
Co-Authors -, Murhadi -, Nurrahmaton -, Yentisna ., Nini A, Fauziah A, Rustan Abdilah, Tri Khahfi Abdillah Abdillah Abrar Amri Ade Kemala Jaya, Ade Kemala Adelina, Rasmita Adhy Kurniawan Adi Saputra Adiguna, Panca Prasetya ADILA, NUR Aditia, Donny ADRIA ADRIA, ADRIA Adrian, Fahri Adrian, Muhammad Kholilul ADRIANI ADRIANI Afif, Hasnan Afra, Maqfiratul Afri Ningsih, Rena Agraini, Shela Tri Agus Syahrani Agustini, Emilia Agustono Setiawan Ahmad Sanmorino Ahmad Sapta Zuidar Ahmad, A Aliyah Airfandylaga Arrosyidhan Akbar, Muh.Rafli Akmal Muhni Al Huda, Nafisah Al Iqbal, Muhammad Al Ma’ruf, Ali Imran Al-Fahrezi, Muh. Faiz Alaika, Sahida Nur Alamsyah, Fadli Aldi Setiawan, Aldi Alfarizi, Muhammad Alfiazh, Andini Tria Ali Muhammad Alimudin Laapo Alkausyari, Alkausyari Almuhaimin, Almuhaimin aloysius mering Alvin Alfian, Yofina Mulyati, Amalia, Shinta Amani, Safira Ambalegin, Ambalegin Ambarwati B. Sarabi , Valina Amelinda, Julia Amin, Muhaimin Aminarti, Dini Anak Agung Gede Sugianthara Ananda, Deya Devis Ananda, Yola Ananta Wikrama Tungga Atmaja Anas Anas, Anas Anas Mukhtar Andi Dian Angriani, Andi Dian Andi Muhammad Irawan, Andi Muhammad Andi Rosman N Andi Wahyudi Andre Ilyas Anggita, Sri Ayu Anggraini, Dessy Anggraini, Nia Devi anim anim Anindita, Putri Maharani Anjasia, Hani Tiara Anna Cesaria Annisa, Yesica Ansharullah ansharullah Antonio, Beni Apandi, Apandi Apriansyah Putra Ardiansyah ARDIANSYAH ARDIANSYAH Ardiansyah, Iin Arianto, Serina Laurenza Putri Arie Arma Arsyad Arif Saefudin Arif, Rifda Nur Hikmahwati Arifin, Isnaeni Arinal Hamni Arisa Aulia Rahmitasari Sukardi Arisandi, Dimas Ferdian Arisandi, Indi Arisman, Anton Aritonang, Murni Arlini, Husnur Armelya Trinita Fornia Armiyadi, Muhammad Arrahman, Andri Arwati, Sitti Aryanti Wardiyah, Aryanti Aryati, Aziza Asfar Asfiati Asngadi Asngadi Asrani, Muhammad Asriyanti Syarif, Asriyanti Assqiya, Asha Aunaya La Astuti Mulyani, Eva Atesya Kesumawati, Selvi Atiqa Sabardila Aulia Rahmadhani Aulyah, Dwi Rezky Ayu Safitri, Fikta Novia Ayu, Mersi Putri Ayu, Yunda Apriska Ayunisa, Puan Mutia Azhara, Siti Azizah, Intan Nur Azizah, Isna Khorul Azka, Haula Millati Azman, Heru Aulia Badu, Mutmainnah Bakti Setyadi Bambang Purwoko Bambang Setiawan Basriani, Agustin Batubara, David Peterson Batubara, Dewi Putri Batubara, Rini Oktari Bayu Wijaya Putra Besse Khalidatunnisa Bewa, Maria Ines Teresa Biran, Qinar Khaleza Br Sembiring, Julina Bramasta Dimas Hartato Brilian, Chintia Agrefina Caska - Cay, Sam Chairani, Nur Julianti Dwi Chairisni Lubis Chairunisa, Puji Chantika, Trievanni Charis Fathul Hadi Charles, Suri Charoline Cheisviyanny Chiuman, Linda Christanto Syam Cuk Jaka Purwanggono Cut Fazlil Hanum Cut Sri Firman Hastuti Cut Sri Firman Hastuti Daeng Ayub Dailami - Dalimunthe, Sualohon Muda Damayanti, A. Alfiani Damela, Putri Damirah Damrus, Damrus Darwis Robinson Manalu Dasmen, Rahmat Novrianda Daulay, Annisa Arrumaisyah Debi Novita Siregar Delori Nancy Meyla Delta Sarimarini, Masayu Desak Putu Parmiti Desreza, Nanda Destia Devi Sundary Dewi Astuti Dewi Kusumaningsih Dewi Puspita Sari Dewi Rosiana Dewi Sartika Munthe Dewi, Okta Rahma DIAN LESTARI Dian Nuzulia Armariena, Dian Nuzulia Dikpride Despa DINA ANGGRAINI Dina Gunarsih Djamil, Masrifan Dly, Lulu Dr. I Nyoman Tika,M.Si . Dreksi, Een Dunggio, Abdul Rivai Saleh Dyah Koesoemawardani Edi Eskak Edi Suharyadi Efendi, Aura Efendi, Aura Ariesti Effendi, Putri Izzah ekawati Eko Hary Pudjiwati Eko Malis Eko Suhartono ELIHAMI, ELIHAMI Elindra Yetti Ella Maida, Dila Elliska, Inama Elvianda, Vriska Emil, Muhammad Farhan Putra Emilda.S, Emilda S Endah Aryati Eko Ningtyas Endayani, Henni Endrawan, I Bagus Eneng Nurlaili Wangi Eni Nuraeni Nugrahawati Enjelina Enny Arita, Enny Arita Erdi Suroso Eri Saputra Erina Saputri, Erina Ernawati Ernawati Ernawiati, Eti Estu Widarwati Eva Lutfiah, Eva Everista, Theresia Fadhly, Ahmad Fadjryani, Fadjryani Fahmi, Ahmad Rizal Fahnawal, T. Marzila Fahtu Rahman, M. Ade Fajryn, Fikry Falyanita Sari, Fitri Fani Heru Wismono Faradillah Usman Farhanando Farhanuddin, Farhanuddin Farhany Luthfiana Salahudin Fariqi, Ahmad Fathira, Raihan Fathiya Jasmine Noor Indira Fatma, Ida Fatmalina Febry Fatmayanti Faturrohman, Fudhla Purnama Fauziah Fauziah Febriani, Dini Febriani, Suci Ramadhanti Fidiana, Fidiana Firman, Musda Firmannudin, Firmannudin Fitri, Ana Amaliya Fitri, Rahmadani Fitri, Rahmi Izzati Fitria Rahmi Fitria Rahmi Fitria, Nurhana Fitriasuri, Fitriasuri Fitriyani, Rosha Florensia, Yesinta Fransisca, Septiani Fuad, Hajarul gasim, Gasim Gatut Rubiono Gedho, Karmeliana Gibran Halil Irsyad , Syahrul Gigih Forda Nama Ginting, Chrismis Novalinda Grace, Chaterine Guettaoi, Kddour Bedra Gultom, Eva Gunarti, Winda Gunawan, Dea Fitriani Gurning, Fretty Luciana Gusbakti Gusbakti Rusip Gusman Virgo Gusri Akhyar Ibrahim Gustiani, Dwi Gustini, Emilia Hadiwinata, Hadiwinata Hafiza, Hafiza Hafsari, Ria Handayani, Purnama Hani, Miftahul Khairunnisa Hanifa Khoirunnisa Azahra hanifah hanifah Harahap, Alvin Abrar Harahap, Novy Ramini Hardini Novianti Harianto, Muhammad Harisa , Rahmawati Harun Al Rasyid Harun Al Rasyid Hasaruddin Hasaruddin Hasibuan, May Fitriana Hasnawati Hasnawati Hasnawati Nurdin Hasriani Hasriani, Hasriani Hastira, Muhammad Fajhriyadi Hastuti, Cut Sri Firman Heni Handayani, Heni Henny Helmi Henny Henny, Henny Herdanita, Fessy Angela Herdanita Herdiana, Novita Heriasyah, Rudi Herizal Herizal Herkulana . Herri Setiawan Hesti Hikmah, Firda Hani Husnan Husnan Husni Syahrudin I Ketut Sunarya I Wayan Lasmawan I Wayan Suastra Ibnu Rusdi Ibrahim, Lalu Adnan Idwar, Idwar Ika Rahmadani Ika Sandra Dewi Ikhwanul Qiram Ilham Ilham Imelda Saluza, Imelda Indah Permatasari Indra Angkat, Chairul Indra Ariani, Indra Indra Kelana Jaya Indraningtyas, Lathifa Indrayeni, Indrayeni Intan Leliana Intan sari Budhiarjo Intang, Nur Intani, Sri IQBAL , MUHAMMAD Iqbal*, Muhammad Irama, Eza Irfani, Muhammad Hafiz Irsyad Kamal Irwan Syahputra, Irwan Iskandar Iskandar Iskandar Zulkarnaen Islam, M. Khotibul Ismayani Ismayani Ismrida, Ismrida Iwan Muhamad Ramdan Iwan Setiawan Jambak, Muhammad Ihsan Jannah , Miftahul Jauchar B Jayanto, Imam Jayawarsa, A.A. Ketut Josi, Josi Joyontono, Puncak Jufri Jufri Julianti, Elsya Juliastrid, Ayu Julita Julita Julita, Sela Jumadi, Joko Junaidin Junaidin Junia Kurniati, Junia Junirahmawati, Nuriyah Jusmarni, Jusmarni Jusran Jusran Juwita, Helmi K, Yunita Valentina Kamaludin, Muhamad Karim, Lailul Karmel, Moehammad Ediyan Raza Kartika Sari Katry Anggraini Kemal Hidayah Khadijah, Nany Khairani Pancaningrum, Rina Khairina Ulfa Syaimi Khairunnisak Khairunnisak, Khairunnisak Khalish, Alfi Khasanah, Al Kurniadi, Aan Kurniawan, Gracella Verren Kusufiah, Yunita Valentina Kusuma, M. Bagus Aria Kusumawardani, Eva Flourentina L. Tobing, Vargo Christian Laili, Irmatul Larosa, Fati G. N. Laurensia Retno Hariatiningsih Lestari, Ani Santi Lestari, Ayu Putriana Lestari, Riska Fita Lidayani, Wilda Linda Rahmazaniati Lisnawati, Ayu Liswanto , Budi Lucitari, Afra Mitra Lulus, Lulus Lusmeilia Afriani Lutfiani, Siti Mutya Luthfiah, Qonita M, Muh Zulfikar M. Basri . M. Zahari M. Zahari Maduri, Puja Maemonah, Maemonah Maftalia Fifadhilni, Shendy Mahasir, Mahasir Mahdani , Rimal mahdani, said Main Sufanti Maisar, Meli Malaha, Naomi Mangunang, Emmistasega Subama Marda, Alfian Mardiana Mardiana Mardliyah, Zahra Rodliyatam Maria Agustini Permata Sari Maria Erna Kustyawati Mariani L Markhamah MARLINA, LILIS Marpaung, Buce Gery Maryana, Tinih Mas, Elvi Yanti Dwi Masluroh, Masluroh Masyiroh, Uchie Masykurah, Masykurah Matta, Yusran Daeng Mattoliang, Lisnasari Andi MAULANA, ANAS Maulida, Soliha Maulina, Rina Mayaguezz, Hengki Mayahayati Kusumaningrum MEGA NURRIZALIA, MEGA Mega Silvia Mellisa Jupitasari Mellita, Dina Merdianto, Efran Meylani Utari Mikrayanti, Mikrayanti Mingge, Elisabeth Ana Maria Miradji, Moh. Afrizal Misna, Rumini Mochammad Novendri S Monica Rahardian Ary Helmina Muchlis Muchlis Muh Al Aswar Rusman Muhajir Muhajir, Muhajir Muhammad Arief Muhammad Arief Akbar Muhammad Haviz Irfani Muhammad Iqbal Muhammad Iqbal S Muhammad Junda Muhammad Nur Muji Gunarto Mukti, Ade Indra Mulyani, Fitrah Mulyani, Novita Mulyati, Yofina Munawarah Munawarah, Munawarah Munfajriah, Munfajriah MUNIRA SUNGKAR, MUNIRA Munirah Munjiatun Munjiatun, Munjiatun Muntaza, Anjana Murhadi , Murhadi Murhadi Murhadi Musawira Musfira, Sarah MUSLIMIN Mustari, Sahdan Mutia Ulfah Mutia, Maya Sari Mutmainah Mutmainah Muttaqin, Ajral Nabila, Hannah Nada, Salma Alfina Putri Nadia, Felanda Ahsan Nadya Adharani Nashap, Nashap Nasruddin, Muhammad Irfan Nasrun Naida Nasution, Azrina Sufi Nasution, Masdalena Nauli, Cut Putri Nazori Suhandi Nefrida, Nefrida Nelli, Ermeida Neni Hermita Neti Yuliana Niati, Sukur Nilfatri, Nilfatri Ningrum, Dwi Asih Setya Ningtias, Nadila Nini, Nini Nining Sariyyah Niswah, hamimatun Noor, Lorine Kalista Nova Mardiana, Nova Novayanti, Ni Putu Ari Novela, Monica Novi Prawitasari Novi Rahmawati Novia Leny Christine Noviardy, Andrian Novita Herdiana Novitasari, Linawati Noviyanti Harahap, Rizki Nugraeny, Lolita Nugraha, Bayu Adi Nugroho, Riski Dwi Nur Ahyani Nur Aisyah Humairah Nur Asyah, Nur Nur Baeti, Nur Nur Intang Nur Salman, Amar Nurbiana Dhieni Nurcahya, Wahyu Nurfadilah, Khalilah Nurfitra Yanto Nurhaedah Nurhalisyah, Elisa Nurhidayah Nurhidayah Nurhidayat, M Anton Nurhidayat, M. Anton Nuriah Arma, Nuriah Nurlina Nurlina Nurlina Nurmanita , Gina Nurmi Nurmi, Nurmi Nurrahmaton, Nurrahmaton Nurrahmaton, Nurrahmaton Nursa’adah, Nursa’adah Nursakinah Annisa Lutfin Nursalam Nursalam Oktafianda, Dinna Oktarina, Hani Oktaviyana, Cut Omalia, Noka Oviana Lisa Pandu K. Utomo Panjaitan, Nurhikmah Pannyiwi, Rahmat Pariati pasigai, Muh aris Patappari Firmansyah, Amanda Patongai, Dian Dwi Putri Ulan Sari Permana, Rizka Hadian Pertiwi, Vera Pranata, Andri Prasrihamni, Mega Prastyo, Herman Prawitasari, Novi Prayetno Pulungan, Sutan Purnama, Aan Purnamasari, Evi Purni Hernawati, Sri Putra*, Hidayat Syah Putra, Adi Pratama Putra, Angkasa Putra, Hidayat Syah Putra, Johansyah Putra, Yadi Putri Agustina Putri Utami, Sella Putri, Cut Widy Aulia Putri, Sajida Putri, Tiffany Syentia Rachmawati, Nandya F Raflina, Raflina Rahayu, Andi Sri Rahayu, Mutiara Rahmadani Ismail L, Lisa Rahmadani, Ika Rahmadani, Novi Rahmaini Rahman, Rizki Ambia Rahmat Rahmat Rahmatillah, Lia Fitria Rahmawati, Rahmawati RAHMAZANIATI, LINDA Rahmi Rahmi RAHMI, ELVI Rahmi, Latifa Ramadhan, Boy Gilang Ramadhan, Mustafa Ramadiansyah, Febry Ramayanti, Nur Endah Rangkuti, Nazla Syafitri Ranti, Heska Raoda, Rihlah Ayu Rarmawati, Suci Hardina Rasydah Nur Tuada Rasydah Nur Tuada Ratnawati Tahir, Ratnawati Ratnawati, Whina Rendra Gustriansyah Reni Dahar Resy Mulyani Revalinda, Gustia Rianawati, Dian Riandi, Resti RIBUT SUGIHARTO Ribut Sulistyawati, Tri Ricky Noor Permadi Rifqan, Rifqan Rimal Mahdani Rimang, Sitti Suwadah Rismawati, Maria Haprida Risnafitri, Hafizhah Ritonga, Rahmawati Riza, Saiful Rizal Ramadhan Rizka Annisa Rizki, Khaira Rochmah Agustrina Ronald Tambunan, James Rosdiana Rosidah Rosidah Rosihan Adhani, Rosihan Rosman N, Andi Roswaty Roswaty, Roswaty Roswina, Febyola RR. Ella Evrita Hestiandari Rudi Heriansyah, Rudi Rufeidah, Annie Rusherina, Rusherina Rustan Amarullah Rusydy*, Ibnu Ryan Maulana S, Muhammad Iqbal S.Pd. M Kes I Ketut Sudiana . Saad, Rahmiyani Sadewo, Rifki Ari Safitri, Diyah Ayu Sahrin, Muhammad Aditya Said Mahdani Saiyid Syeikh Saleh, Syarbaini Salma, Nurghina Salmi Samcay, Samcay Samila, Samila Samsuardi Samsuardi, Samsuardi Sanyoto, Didik Dwi Saputra, Ardi Saputra, Muhammad Hafiz Saputri, Jessica Saputri, Marlinda Saputri, Sandra Saragi, Riheny Lia Lovely Saragih, Oktavia Anjelina Saragih, Ruth Sarah Julfrida Sari Maulida Vonna Sari, Maria AP Sari, Meliza Sari, Putri Mustika Sartika Arifin Sastiani, Eka Z. Satrio, Alifia Azzahra Putri Savira, Porlinda Liya Sembiring, Rinawati Sepfiana, Gerarda Septiani, Putri Setiawan*, Bambang Setiawan, Indil Setiawan, Rio Setiawati Setiawati Setiawati, Dina Shafrida Sahrani, Shafrida Shinta Puspasari Shomedran Sibero, Jitasari Tarigan Sidik Awaludin Sidiq, Almisan Sigit Purnomo Silaen, Mangatas Silalahi, Arina Prima Silvia Kristanti Tri Febriana Silvia, Rika Silviana, Dewi Sima, Yenny Sinaga, Marito Sinulingga, Honey Siregar, Afrahul Padilah Siregar, Khoiruddin Saleh Siregar, Royhanun Siregar, Tanti Jumaisyaroh Sitanggang, Agnes Siti Aisyah Siti Aminah Siti Arofah Siregar Siti Khadijah Siti Nurhayati Nafsiah Siti Zahara Sitinjak, Nandri Marsan Sitorus, Marudut Sitorus, Zulham Sofyan, Deviana Soleha SOUFYAN, DARA ANGREKA Sovita, Ingra Sri Hidayati Sri Mulyana Sri Sulasteri, Sri Sri Utami Sri Wahyuni Sri Wulan, Sri St. Mutia Alfiyanti Muhiddin Subeki Sudarmi Sudarmi Sudarsono Sudarti, Nila Sugiharto, Puja Suhaeb, Iqbal Suhaidi*, Bambang Suhana Suhana Suharyono Suharyono Suharyono, Suharyono Sujianto Sujianto Sukapti, Sri Sukma, Sukma Sulaiman Helmi Sumiatik, Sumiatik Sumiaty, Raden Yeti Sunarto, Ading Supramono, Agus Supriyana Supriyana, Supriyana Suradi Tahmir, Suradi Susilawati - Sussi Astuti Sutardjo, Agus Suwanti, Hani Tiara Anjasia Syahrul R, Syahrul Syamsiar, Syamsiar Syamsuddin Syamsuddin Syarif Husin Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syawaluddin Syawaluddin, Syawaluddin Syifa Nur Zihan Zahra Tambunan, James Ronald Tambunan, Jimmy Tanjung, Bulan Tanjung, Yulia Windi Tanto Pratondo Utomo Tarigan Sibero, Jitasari Temi Damayanti Djamhoer Tenny, Tenny Dwita Amalia Terzaghi, M. Titan Tety Octora Paulina Sitohang, SE, MM Thamrin Tayeb, Thamrin Tiara Fatmarizka Tiara, Leni Tika Parlina Tinambunan, Mika Wartina Tjendera, Mariaman Tobing, Dies L Tolandak, Diana Tresna, Indra Cahya Tri Lestari, Sulis Tri Noor Aziza tri wahyuni Tri Wahyuni Tri Wiyatini, Tri Trisnawati Trisnawati Trisninawati Trisninawati, Trisninawati Tuada, Rasydah Nur Tual, Tualdi Tulus Widodo, Tulus Tur Wasiah, Alima Tusya’diyah, Halimah Uciawati, Uciawati Udin Hasanudin Ujung, Syahdan Ulhaq, Muh Zia Ulum, Muhammad Miftachul Umpuhilal, Ilham urai salam urnika khusna Usman Mulbar Usraleli, Usraleli Utomo, M.Si., Dr. Ir. Tanto Pratondo Valentina K, Yunita Vebi, Wa Ode Vonna , Sari Maulida VONNA, SARI MAULIDA Wahyudi, Dwi Sukma Wahyudin Nor Wahyudin Wahyudin Wahyuni , Sri Wake, Yohana Dhoe Wardhani, Raisha Wardianti, Lilis Waty, Evy Ratna Kartika Wicaksono, Heru Widaputri, Silaturahmi Widawati, Yeni Riska Widayanti, Rizka Widhi Winata Sakti Widia Rini Hartari Wijaya, M Restu Wijianto Wijianto Willhelmina Wahara Wina, Qurrata Winata, Hadi Winda Winarti Wirawan, Gigih widya Wisnu Satyajaya Witarsa . Wulandari, Essa Wulandari, Martha Wulandari, Mashellin Wulandari, Nadia Ayu Wuri Handayani Wuwu, Armando Fidelis Yama Lestari, Riski Yanti, Helma Yanti, Hesti Yanti, Nino Sri Purnama Yaqinah, Ainul Yefterson, Ridho Bayu Yolanda, Refiyana Yulia, Selvyana Yuliana , Neti Yuliana, Desi Yuliandari, Puspita Yulmasril Yulmasril Yumna, Asy Syafa’ Yunita*, Halida Yurike Anindyasari Yusda, Indah Fitriana Yusnira, Desi Yusriani Nasution Zaenal Abidin Zaenal Zaenal, Zaenal Zahratul Khusna, Nurul Zainal Arifin Zakaria, Denny Zakia Salma Deva Zakiah, Via Zamzam Mizan Afifah Setiawan Zanni, Popi Rahma Zariul Antosa Zikrillah, Muhammad Zinaida, Rahma Santhi Zulferiyeni, Zulferiyeni Zulferiyenni, Zulferiyenni ⁠Fitriasuri, ⁠Fitriasuri