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Model for Implementing Profit and Loss Sharing Financing In Sharia Banking in North Sumatra, Indonesia Sinaga, Fatimah Yanti; Yuslem, Nawir; Siregar, Saparuddin
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2948

Abstract

This research examines the implementation of profit and loss-sharing financing in Sharia banking in North Sumatra. Profit and loss sharing is where one party, having capital (shahibul maal or rabbul maal), entrusts a certain amount of funds to another party, a business actor (mudharib), to carry out an activity or business. The theoretical basis of this research uses several main theories. The basic theory used in this research is Profit and Loss Sharing (PLS) with two main models, namely mudharabah and musyarakah. The ratification of Law of the Republic of Indonesia No. 21 of 2008 concerning Sharia Banking (UUPS) is a responsive effort to the growth of the Sharia banking industry in Indonesia. The main principle applied is the principle of profit sharing with different characteristics from the interest system, one of which is financing products. Although still faltering, the development of sharia financing has begun to grow significantly both through mudharabah and musyarakah. This research uses a descriptive research approach on qualitative and quantitative data carried out using pairwise comparison questionnaire interviews and documentation. The results are divided into five parts: analysis of research synthesis results, analysis of aspect synthesis results, analysis of problem synthesis results, analysis of solution synthesis results, strategy cluster analysis, and implementation model.
ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS: STUDI KASUS PT. KAI DIVRE I SUMATERA UTARA Hasibuan, Jihan; Siregar, Saparuddin
Jurnal Ekonomi STIEP Vol. 8 No. 2 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i2.177

Abstract

The money receipt system is one of the trusted accounting systems that every business must have for accounting needs. Due to its availability, cash is one of the assets that significantly drives business growth. The purpose of this study is to provide an in-depth analysis of the revenue and cash accounting system of PT. KAI Divre I North Sumatra. North Sumatra cash receipt accounting system, operated by PT. KAI Regional Division I, is the subject of research. The findings revealed problems with the recognition of accounting information systems, delays in understanding that would also delay revenue recognition, inadequate placement of wrong people in proper jobs, lack of training for staff who could not use accounting information systems, and other problems.
ANALISIS PENGUKURAN KINERJA KEUANGAN KANTOR IMIGRASI TANJUNG BALAI ASAHAN BERDASARKAN KONSEP VALUE FOR MONEY Rendiani Sitorus, Seftia; Siregar, Saparuddin
Jurnal Ekonomi STIEP Vol. 8 No. 2 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i2.178

Abstract

To assess the responsibilities of the Tanjung Balai Asahan Immigration Office, measuring financial performance is crucial. The aim of this research is to evaluate the concept of value for money, especially economics, efficiency and effectiveness to find out how well the Tanjung Balai Asahan Immigration Office is performing. Evaluation of the Tanjung Balai Asahan Immigration Office uses a descriptive qualitative research method of case study analysis. By reviewing information on immigration developments at Tanjung Balai Asahan in 2019–2020, this research is descriptive in nature. The results of the study show that the performance of the Immigration Office: 1) economically with an average economic ratio below 100%; 2) effective with an average ratio of effectiveness below 100%; and 3) efficient with an average effectiveness ratio above 100%. Because it is so economical, efficient and successful, good governance at the immigration office can be achieved if it is evaluated based on calculations using the idea of value for money.
Analysis of the Role of Zakat Management Organizations in Empowering Mustahik in LazisMu and LazisNU Amsari, Syahrul; Siregar, Saparuddin; Marliyah, Marliyah
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

The purpose of this study is to analyze the role of zakat organizations in LazisMu and LazisNU in empowering mustahik. This research focuses on the two main zakat organizations in Indonesia, LazisMu and LazisNU, which come from Muhammadiyah and Nahdlatul Ulama. The role of LazisMu and LazisNU in managing zakat funds, distributing to mustahik, and implementing empowerment programs. This research uses a qualitative approach by using literature study as the main method. The results show that transparency and accountability in zakat management are essential to maintaining public trust. Zakat is not only responsible for managing and distributing funds, but also for bringing about social and economic change. There is evidence that LazisMu and LazisNU are actively implementing Mustahik empowerment programs. These programs include business capital, skills training, educational support, and health support. More than that, this research also found some problems such as transparency, accountability, and sustainability of the programs, although they are successful in various aspects. Therefore, this research provides a basis for exploring how zakat organizations can overcome these problems to achieve the goal of Mustahik empowerment. This research is expected to provide useful information for related parties, academics and practitioners in an effort to improve the role of zakat management organizations in helping disadvantaged people
Analisis Strategi Customer Relationship Management (CRM) Pada Pegadaian Syariah (Studi Kasus Pada Pegadaian Syariah di Provinsi Jambi) Busriadi, Busriadi; Nasution, Muhammad Yasir; Siregar, Saparuddin
NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Vol. 6 No. 1 (2019): (April) 2019
Publisher : Institut Agama Islam Yasni Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/nuris.v6i1.118

Abstract

Penelitian ini menganalisis perilaku nasabah berdasarkan kinerja Customer Relationship Management. Permasalahan penelitian merujuk pada fenomena bisnis PT. Pegadaian Syariah (Persero) Tbk. Di Provinsi Jambi. permasalahan penelitian ini adalah bagaimana membangun kepuasan nasabah, sehingga loyalitas nasabah dapat tercapai sesuai harapan. Tujuan penelitian dirumuskan untuk mencari jawaban atas alur kinerja Customer Relationship Management. Permodelan yang dirumuskan pada penelitian ini bertujuan memberikan pemahaman yang kritis dalam konsep dan pengukuran manajemen hubungan pelanggan. Peneliti memasukan unsur kompetensi sumber daya manusia, mutu pelayanan, teknologi, dan kepuasan nasabah sebagai anteseden dan memiliki konsekuensi yang signifikan terhadap loyalitas nasabah. Penelitian ini mempergunakan 110 responden dan keseluruhan responden adalah nasabah PT. Pegadaian Syariah (Persero) Tbk. Di Provinsi Jambi. Analisis data mempergunakan Structural Equation Model (SEM) dengan program komputer Amos 22. Hasil penelitian ini menunjukkan bahwa kompetensi sumber daya manusia tidak berdampak positip dan signifikan terhadap kepuasan nasabah. Sementara itu Mutu pelayanan dan Teknologi berdampak positip dan signifikan terhadap kepuasan nasabah. Pengaruh kepuasan nasabah terhadap loyalitas juga berakibat positip. Masukan bagi manajemen yang bisa diambil dari penelitian customer relationship management ini adalah pendekatan yang berkaitan dengan dimensi mutu pelayanan dapat membantu manajer meningkatkan kepuasan nasabah dan loyalitas nasabah berbasis kinerja Customer Relationship Management. Kata Kunci: Kompetensi Sumber Daya Manusia, Mutu Pelayanan, Teknologi, Kepuasan Nasabah, dan Loyalitas Nasabah Berdasarkan Kinerja Customer Relationship Management.
Konstruksi Model Manajemen Mutu Syariah Dalam Pengelolaan Zakat di Baznas Provinsi Jambi Zaki, Muhammad; Nuruddin, Amiur; Siregar, Saparuddin
NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Vol. 6 No. 2 (2019): (Oktober 2019)
Publisher : Institut Agama Islam Yasni Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/nuris.v6i2.139

Abstract

Zakat sebagai suatu kewajiban yang mendasar, memiliki penggunaan tertentu menurut ukuran yang telah diatur oleh syariat. Selain memiliki tujuan ibadah, zakat juga bertujuan untuk merealisasikan fungsi-fungsi sosial dan ekonomi dalam masyarakat Islam. Revitalisasi manajerial lembaga zakat ke arah yang lebih baik dan memenuhi standar manajemen mutu menjadi sangat penting, agar mendapat kepercayaan dari publik dan tercapainya tujuan pensyariatan zakat, dan juga harus berdasarkan pada nilai-nilai dan bingkai syariah (comply to syariah principles). Penelitian ini bertujuan untuk mengkonstruksi model manajemen mutu bagi BAZNAS Provinsi Jambi berdasarkan pada nilai-nilai syariah. Penelitian ini menggunakan metode kualitatif melalui pendekatan kepustakaan. Data yang digunakan dalam kajian ini merupakan data sekunder dalam bentuk literatur dan dokumentasi, yang kemudian dianalisa melalui metode deskriptif. Konstruksi model ini diperlukan dalam rangka membangun, mengembangkan dan memantapkan keberadaan ilmu ekonomi Islam, terutama dalam bidang manajemen melalui penelitian yang terus menerus.
ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations Sitorus, Anggi Pratiwi; Siregar, Saparuddin; Nurlaila
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2932

Abstract

The purpose of this research is to investigate how implementing Environmental, Social, and Governance (ESG) in a planned, measured, and sustainable manner might improve the performance of the OJK in Indonesia. A quantitative technique is used in this associative research. The quantitative approach focuses on the numerical measurement of study variables and data analysis using static processes and systematic modelling to investigate parts, phenomena, and relationships. From the beginning to the end, this quantitative research method is specific and well-planned. In environmental, social and governance (ESG) performance was found to be positively correlated with financial success among companies included in the Jakarta Islamic Index Indonesia (JII). Although the leadership quality of companies listed on JII is positively correlated with environmental and social performance, this quality is not significantly correlated with governance performance. The presence of the leadership variable as a variable that moderates ESG disclosure on enhancing firm financial performance as evaluated by the capped free float index or the weight of company shares listed on the Jakarta Islamic Index is novel in this study.
IMPLEMENTASI INDEKS MAQOSHID SYARIAH PADA BANK RIAU KEPRI SYARIAH DI PROVINSI RIAU Zainur, Zainur; Siregar, Saparuddin; Sugianto, Sugianto; jamarudin, ade
Tijarah: Jurnal Ekonomi Syariah Vol 1, No 1 (2022): Tijarah: Jurnal Ekonomi Syariah
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/tijarah.v1i1.129

Abstract

The implementation of the form of assessment and work reference in Islamic Banking which so far still takes from conventional banking examples such as in the form of ROA, ROE, KPPM and BOPO. It should be as a financial institution based on sharia using standards exemplified in Islam, namely in the form of the Sharia Maqoshid Index. Muhammad Abu Zahrah provides three important points in measuring this performance, namely providing education, upholding justice and prioritizing the public interest for maslahah. The method in this research is descriptive qualitative guided by existing data then reduced in this study. The results of this study can be understood that Riau Riau Province Sharia Bank Riau Kepri has implemented the three things above and the more dominant is to uphold justice.ABSTRAKPelakasanaan bentuk penilaian dan acuan kerja pada Perbankan Syariah yang selama ini masih mengambil dari contoh perbankan konvensional seperti dalam bentuk ROA, ROE, KPPM dan BOPO. Seharusnya sebagai lembaga keuangan yang bersandarkan pada syariah menggunakan standar yang dicontohkan dalam Islam yaitu dalam bentuk Indek Maqoshid Syariah. Muhammad Abu Zahrah memberikan tiga point penting dalam pengukuran kinerja ini yaitu memberikan pendidikan, menegakkan keadilan dan mengutamakan kepentingan umum untuk maslahah. Metode dalam Penelitian ini adalah deskriptif kualitatif dengan berpedoman pada data-data yang ada kemudian direduksi dalam penelitian ini. Hasil dari penelitian ini dapat dipahami bahwa Bank Riau Kepri Syariah Provinsi Riau telah melaksanakan tiga hal di atas dan yang lebih dominan adalah menegakkan keadilan.
Enhancing Audit Quality through a Sharia-Based Model Saputra, Julfan; Siregar, Saparuddin; Kamilah, Kamilah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.25116

Abstract

Audit quality is crucial for ensuring accountability in the public interest, yet it remains vulnerable to fraud. Persistent concerns from regulators and investors about the audit quality in public accounting firms highlight the limitations of conventional standards, which primarily focus on technical and ethical dimensions while often failing to prevent fraud. This study aims to develop a sharia-based audit quality model and analyze its influencing factors, with religiosity serving as a moderating variable. A quantitative approach was adopted to evaluate the research variables, using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method for data analysis. SEM-PLS was chosen for its robust measurement capabilities, its ability to explore structural variables, and its suitability for model fitting. The results reveal that the predictor variables—independence, competence, motivation, and time budget pressure—moderated by religiosity, significantly affect Sharia audit quality. This is evidenced by an R-Square value of 0.873 (87%), indicating a high structural impact. However, only independence demonstrated a significant partial effect on Sharia audit quality. While competence, religiosity, motivation, and time budget pressure influence Sharia audit quality, their structural-level impact is minimal. Additionally, religiosity moderates the relationship between independence and Sharia audit quality. The study recommends enhancing auditor religiosity, which has been shown to positively influence Sharia audit quality.========================================================================================================ABSTRAK – Peningkatan Kualitas Audit dengan Model berbasis Syariah. Kualitas audit sangat penting untuk memastikan akuntabilitas dalam kepentingan publik, namun tetap rentan terhadap fraud. Kekhawatiran terhadap kualitas audit terus diungkapkan oleh regulator dan investor, terutama karena standar audit konvensional yang hanya berfokus pada aspek teknis dan etika sering kali gagal mencegah fraud. Penelitian ini bertujuan untuk mengembangkan model kualitas audit berbasis syariah dan menganalisis faktor-faktor yang mempengaruhinya, dengan religiositas sebagai variabel moderasi. Menggunakan pendekatan kuantitatif, analisis data dalam penelitian ini dilakukan dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS), yang dipilih karena keunggulannya dalam menghasilkan pengukuran yang akurat, mengeksplorasi variabel-variabel struktural, serta kemampuannya memodelkan penelitian dengan tingkat kesesuaian yang baik. Hasil penelitian menunjukkan bahwa secara simultan, variabel prediktor yaitu independensi, kompetensi, motivasi, dan time budget pressure yang dimoderasi oleh variabel religiositas berpengaruh secara signifikan terhadap kualitas audit syariah. Hal ini dibuktikan dengan nilai R Square sebesar 0,873 atau 87%, yang masuk pada efek level struktural tinggi. Secara parsial, hanya variabel independensi yang memiliki pengaruh signifikan terhadap kualitas audit syariah. Sementara itu, variabel kompetensi, religiusitas, motivasi, dan time budget pressure memiliki pengaruh, namun berada pada level efek struktural rendah terhadap kualitas audit syariah. Pada efek moderasi, variabel religiositas terbukti memoderasi pengaruh independensi terhadap kualitas audit syariah. Penelitian ini merekomendasikan perlunya peningkatan religiositas auditor, yang terbukti memberikan pengaruh positif pada kualitas audit syariah.
Analysis of Waqf Fund Collection Strategy of Dompet Dhuafa Waspada Medan Azmi, Khairul; Siregar, Saparuddin; Rahmani, Ahmadi Bi
Journal La Sociale Vol. 4 No. 6 (2023): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v4i6.1438

Abstract

This study aims to find out how the strategy of collecting waqf funds related to SWOT analysis at the Dompet Dhuafa Waspada Foundation. This study uses a qualitative approach in the form of analytical descriptive with data sourced from interviews, observations, and questionnaires. In this study, it is concluded that the SWOT analysis of the Waqf Fund Collection strategy at the Dompet Dhuafa Waspada Foundation is in the first quadrant, namely between strength (Strong) and opportunities (Opportunities), indicating that an organization is strong and has opportunities. This means that the strategy recommendations given are progressive. Strategy analysis with the SWOT method has been carried out effectively, but there are several things that need to be considered in promoting the waqf program in order to invite public interest in waqf. The need to manage waqf data accurately both in terms of collection and realization. Dompet Dhuafa Waspada must be able to see opportunities for the development of waqf in improving the economy of the people, as well as anticipate the real threat of low waqf literacy in the community. The institution presents internal training in platform management to increase the transparency of waqf funds.
Co-Authors Abduh, Arridho Ade Jamarudin AK, Marlya Fatira Alhamdi, Ridha Amiur Nuruddin Amsari, Syahrul Ananda, Faisar Anggara, Windu Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian Asmaul Husna Asmuni Asmuni Asriadi, Ari Atika Atika Aulia Rahman Harahap Batubara, Maryam Batubara, Mi'raj Faizal Budi Trianto Burhanuddin Burhanuddin Busriadi, Busriadi D, Aswin Fahmi Darma, Satria Dewi, Khadijah Dinda Putri Dina Arfianti Siregar Elce, Furkan Erwin SP, Muhammad Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzan, Arif Fauzan Fauzi, Muhammad Firman Syarif Fitriadany, Eno Hadziyah, Idzni Hamdiah, Vidairotul Harahap, Hasnah Khairani Harahap, Muhammad Ikhsan Haris Al Amin Hasibuan, Jihan Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Muhammad Rizal Hasibuan, Widiyani Hendra Harmain Hidayat Nasution, Mustafa Hutagalung, Muhammad Wandisyah R Ida Ayu Putu Sri Widnyani Ihsan, Nuzul Ilhamy Nasution , Muhammad Lathief Irawan, Dedeng Irsyad, Fairuz Azzahra Iskandar Muda Ismail Pulungan Isra Hayati Juliana Nasution Julianti Nasution, Yenni Samri K, Kamilah Kamila, K Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lenny Menara Sari Saragih Lubis, Farah Fadhila Lubis, Muhammad Ershad Lubis, Siti Nurhalizah M. Ridwan M. Yasir Nasution M. Yasir Nasution, M. Yasir Malasyi, Sibral Marliyah, Marliyah Mhd Furqan Mhd Zulkifli Hasibuan Muhammad Farhan Muhammad Yafiz, Muhammad Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan mutiara mutiara Najma, Siti Nasution, Edi Marjan Nasution, Juliana Nasution, Nina Andriany Nasution, Rizki Aulia Putri Mujur Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Nst, Armin Rahmansyah Nur Kholis Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhidayah Nurhidayah Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurwijayanti Padang, Abdul Muin Akmal Parikesit, Wuri Pohan, Novita Sari Qorib, Ahmad Rahma, Tri Inda Fadhila Rahmani, Ahmadi Bi Rahmawati, Widya Ayu Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Reswita, Jihan Ritonga, Jukhairia Rokan, Mustafa Kamal Sadri, Muhammad Sagala, Mustofa Kamal Ahmad Samri Juliati Nasution, Yenni Santoso, Muhammad Rifky Saprinal Manurung Saputra, Julfan Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Silalahi, Alistraja Dison Simahatie, Mai Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Sugianto Suginam Sultoni, Ahmad Alauddin Supriyatno, Agun Suri Purnami - Syahputra, Angga Tambunan, Khairina Tuti Anggraini Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree Wahyu Syarvina Wahyudi, Syachrul Widya, Helma Win Konadi Yani Suryani YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunila Tanjung, Dini Zainur, Zainur Zakaria, Zainal Arifin Zikri Firdaus, M. Ilmi