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All Journal Sosiohumaniora JAKPI Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Cita Hukum Jurnal Ekonomi & Studi Pembangunan HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika International Journal of Artificial Intelligence Research International Journal Ihya' 'Ulum al-Din Jurnal Pendidikan Ekonomi & Bisnis Tadbir : Jurnal Studi Manajemen Pendidikan Politeia: Jurnal Ilmu Politik J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Edukasi Islami: Jurnal Pendidikan Islam Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan KITABAH: Jurnal Akuntansi dan Keuangan Syariah MALIA Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Iqtishoduna: Jurnal Ekonomi Islam JIA (Jurnal Ilmiah Akuntansi) JESI (Jurnal Ekonomi Syariah Indonesia) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Darma Agung Aghniya: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal La Sociale JURNAL MANAJEMEN AKUNTANSI (JUMSI) JES (Jurnal Ekonomi STIEP) Islamic Business and Finance (IBF) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Impresi Indonesia Journal of Student Development Informatics Management (JoSDIM) Sci-Tech Journal Journal of Islamic Economic Literatures Journal of Islamic Economics Lariba IDARAH : Jurnal Pendidikan dan Kependidikan Moneter : Jurnal Keuangan dan Perbankan ABIS: Accounting and Business Information Systems Journal Electronic Journal of Education, Social Economics and Technology Amkop Management Accounting Review (AMAR) Journal of Business Management and Economic Development Journal of Management, Economic, and Accounting IIJSE Riset Akuntansi dan Keuangan Indonesia Tijarah Amwaluna: Jurnal Ekonomi dan Keuangan Syariah IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita As-Syirkah: Islamic Economic & Financial Journal Jurnal Indovisi
Saparuddin Siregar
UIN Sumatera Utara
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Urgensi Standar Akuntansi Syariah Dalam Membangun Sistem Keuangan Islam Yang Akuntabel Dan Berkelanjutan Sagala, Mustofa Kamal Ahmad; Siregar, Saparuddin
ABIS: Accounting and Business Information Systems Journal Vol 13, No 3 (2025): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v13i3.108475

Abstract

Pertumbuhan industri keuangan syariah di Indonesia memunculkan kebutuhan mendesak akan sistem pelaporan keuangan yang tidak hanya akurat secara teknis, tetapi juga sesuai dengan nilai-nilai Islam. Dalam konteks ini, Standar Akuntansi Syariah (SAS) memiliki peran strategis dalam membangun sistem keuangan Islam yang akuntabel dan berkelanjutan. Penelitian ini menggunakan pendekatan kualitatif deskriptif berbasis studi pustaka untuk mengkaji urgensi SAS melalui integrasi teori Triple Bottom Line, Stakeholder Theory, Akuntabilitas Islam, dan Maqashid Syariah. Hasil kajian menunjukkan bahwa SAS mampu meningkatkan transparansi, memperkuat akuntabilitas lembaga keuangan syariah, dan menginternalisasi nilai-nilai etis dalam pelaporan. Namun demikian, implementasi SAS masih menghadapi berbagai tantangan, terutama pada sektor non-bank dan lembaga informal, yang menuntut upaya harmonisasi regulasi serta peningkatan literasi akuntansi syariah. Dengan demikian, SAS tidak hanya menjadi alat pelaporan, tetapi juga instrumen strategis dalam mewujudkan sistem keuangan Islam yang berintegritas dan berdampak sosial.
ANTI-FRAUD STRATEGY MODEL AT PT. BANK SUMUT Lubis, Muhammad Ershad; Siregar, Saparuddin; Nurlaila, Nurlaila
International Journal of Cultural and Social Science Vol. 6 No. 4 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i4.1172

Abstract

The increasing complexity of banking operations has increased the risk of fraud, leading to significant financial and reputational losses for financial services institutions (FSIs) in Indonesia. Strengthening internal control systems and implementing comprehensive anti-fraud strategies are crucial, particularly in line with the Financial Services Authority Regulation (POJK) No. 12/2024. This study aims to analyze and develop an anti-fraud strategy model at PT Bank Sumut that is aligned with regulatory provisions and responsive to emerging fraud risks. Using a qualitative descriptive-exploratory approach, data were collected through in-depth interviews with key informants, including anti-fraud unit staff, internal auditors, risk management officers, and compliance officers, complemented by secondary data from policy documents, audit reports, and financial publications. The findings indicate that PT Bank Sumut has implemented anti-fraud strategies based on four pillars: prevention, detection, response, and monitoring-evaluation. Prevention is carried out through stricter Know Your Employee (KYE)/Know Your Customer (KYC) policies, anti-fraud training, and cultivating an integrity-based culture. Detection involves optimizing the whistleblowing system, conducting forensic audits, and using machine learning technology. Response strategies include investigation of SOPs, disciplinary sanctions, and coordination with regulators, while monitoring and evaluation focuses on periodic reviews and benchmarking with best practices. However, challenges remain, particularly in organizational culture and technology adoption. This study proposes an integrated anti-fraud model emphasizing proactive, risk-based, and technology-driven approaches. The model contributes theoretically by expanding the literature on risk management and governance in the banking sector, and practically by offering recommendations for banks and regulators to strengthen fraud prevention mechanisms, enhance public trust, and support financial system stability.
Shariah-Integrated Early Warning Framework for Financial Distress in Indonesian Islamic Banks Anggara, Windu; Siregar, Saparuddin; K, Kamilah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3868

Abstract

 Indonesia’s Islamic banking sector has grown rapidly, driven by Shariah-compliant operations, but faces vulnerabilities from complex governance and regulatory demands. Ensuring financial stability requires effective predictive tools tailored to these unique operational and regulatory conditions. This study aims to develop a structural Early Warning System (EWS) to predict financial distress in Islamic banks, integrating macroeconomic indicators, bank-specific performance variables, and a Shariah Compliance Index, with Islamic corporate governance and risk management as mediators. Data from 14 Islamic commercial banks over 2015–2024 were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The results show that internal bank factors and Shariah compliance significantly strengthen governance and risk management, which in turn reduces financial distress, while macroeconomic variables have no direct effect. The findings highlight the central role of internal governance and compliance in resilience. The proposed framework provides a unified, Shariah-aligned predictive system, enabling regulators, Shariah Supervisory Boards, and bank executives to implement evidence-based strategies. This study also lays the groundwork for a Shariah-based Financial Distress Index, enhancing the sector’s ability to manage operational and regulatory complexities effectively.
The Influence of Convenience, Trust, Risk Literacy on Decisions to Use Shopee PayLater (Student Case Study) Hasibuan, Widiyani; Siregar, Saparuddin; Lubis, Fauzi Arif
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.344

Abstract

The purpose of this study is to investigate how students' decisions to use the Shopee PayLater feature are influenced by ease of use, trust, and risk literacy. Using a quantitative approach, this research was carried out as a field study with a population of students who have tried or used the service; the sample consisted of 100 respondents, and data was gathered through questionnaires and analyzed using simple linear regression. The results show that risk literacy, trust, and ease of use, both separately and together, significantly influence students' decisions to use Shopee PayLater.
Analisis Sistem yang Mempengaruhi Layanan Listrik Pra Bayar dan Pasca Bayar pada PT PLN ULP  Medan Timur Harahap, Hasnah Khairani; Siregar, Saparuddin
Sci-tech Journal Vol. 2 No. 2 (2023): Sci-tech Journal  (STJ)
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (989.139 KB) | DOI: 10.56709/stj.v2i2.80

Abstract

PLN is one of the State-Owned Enterprises that serves the public interest, apart from being required to seek profit so that it can continue to carry out its mission, a mission that is oriented to the needs of customers and company members, seeks to provide electric power to drive economic activity, makes electricity as a source of energy. media to improve people's quality of life. , and of course can carry out business activities that are environmentally sound. For the sake of this mission, PT. PLN ULP Medan Timur developed a new program that can optimize electricity use by diverting postpaid electricity services to prepaid electricity services, where this service is a form of PT. PLN ULP Medan Timur in selling electrical energy by way of customers paying upfront by buying tokens/vouchers as well as online payments. PLN is also a business of buying and selling electricity in the form of a community need and the program run by PLN is saving on electricity consumption which also affects the beauty of the earth. Keywords: Prepaid and Postpaid Electricity Services
Cybersecurity Behavior as a Reflection of Ḥifẓ al-Māl in Islamic Banking: A Behavioral Model Based on Protection Motivation Theory Hutagalung, Muhammad Wandisyah R; Siregar, Saparuddin; Furqan, Mhd.; Pulungan, Ismail; Elce, Furkan
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2025.15.2.127-153

Abstract

This study examines psychological determinants of cybersecurity protection behavior among Islamic banking customers by applying Protection Motivation Theory (PMT) within a maqāṣid al-sharīʿah framework. Using a quantitative survey (N = 384) and PLS-SEM, it tests the effects of perceived vulnerability, severity, self-efficacy, response efficacy, response cost, and social influence, as well as the moderating role of cybersecurity education. Results show that vulnerability, severity, response efficacy, and social influence significantly predict protection behavior, while self-efficacy and response cost do not. Cybersecurity education has no significant moderating effect. The model explains 69.6% of the variance, indicating strong explanatory power. The study contributes by linking PMT to Islamic economic principles, particularly ḥifẓ al-māl and amānah. It suggests that Islamic banks need community-based, values-driven cybersecurity education to foster sustainable protective behavior.
The Decision to Use Sharia Bank with Islamic Financial Literacy and The Mediating Role of Trust Fitrianingsih, Fitrianingsih; Qorib, Ahmad; Siregar, Saparuddin; Saragih, Lenny Menara Sari
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v7i2.1026

Abstract

Purpose– The research’s aims  to determine the relationship between Islamic financial literacy and customer decisions in choosing Islamic Bank  with trust as an intervening variable.Methodology – This is a quantitative research. The data were collected using questionnaire that was distributed to customers and also digged out  a variety of good information from articles, journals, books and various other literature sourced from the internet. The The quantity of respondents in this research  were 100 people with data analysis techniques using variance-based SEM with Smart Pls 3.0 software. Findings– This research’s reult that the four proposed research hypotheses were accepted, meaning that there was a positive and significant influence from the Islamic financial literacy variable to trust as well as to the decision to choose, trust also had a significant relationship to the decision to choose and the indirect relationship between Islamic financial literacy to the decision to choose through trust. also had a significant relationship. Originality– This study uses Smart Pls in data processing and this research can contribute to Islamic banks in determining factors that can improve customer decisions so that the number of customers is increasing, assets are increasing and the development of Islamic banks is more advanced.
Measuring the benefit of Islamic unit linked for customer by ANP (Analytic Network Process) Siregar, Saparuddin; Kholis, Nur; Nasution, M. Yasir
Journal of Islamic Economics Lariba Vol. 4 No. 2 (2018)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol4.iss2.art1

Abstract

This research aims to analyze the customer benefit of Islamic unit link by ANP method (Analytic Network Process). The analysis resulted that the value of inconsistency index < 0,1, it means that all respondents are consistent in answering the questionnaire. W value of opportunity and benefit cluster is 1; it means all respondents have complete agreement. While W value of cost cluster is 0,18 and risk cluster is 0,15. It means that agreement among respondents is lower. The most dominance cost is acquisition cost (2.49273), and the most dominance risk is discomply to Syariah risk (2.71049). The score of benefit cluster for the customer is lower than Cost cluster (6.52) and Risk cluster (6.83), because of benefit cluster score 6.21. In answering choice between buying or don't buy Syariah unit link, attention must be paid to opportunity cluster score, namely 4.75. It is lower than benefit, cost, and risk cluster. It shows that Syariah unit link is offering a lower opportunity to gain financial benefit than bearing cost and risk.
Implication of Law Number 23 of 2011 On Zakat Institution Governance Based On Sharia Quality Management Principles; A Case Study in Baznas of Jambi Province Zaki, Muhammad; Nuruddin, Amiur; Siregar, Saparuddin
Jurnal Cita Hukum Vol. 8 No. 1 (2020)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v8i1.14481

Abstract

AbstractZakat has fully transformed from the realm of charity to the realm of empowerment and development of the people and state. The management of zakat becomes part of the responsibility of the state as a regulator, facilitator, and at the same time, a motivator as evidenced by the birth of Law No. 11/23 concerning Management of Zakat. This study aims to look at the implications of the Zakat Law on the implementation of the principles of sharia quality management in zakat management in Baznas, Jambi Province. This legal study used a normative legal approach and quality management that aims to find out the principles of quality management contained in the zakat management law and its implementation in Baznas, Jambi Province. The data used in this study are primary and secondary data analyzed using descriptive methods. The results of this study indicate that the Zakat Law has not explicitly explained the management of zakat institutions. Baznas Jambi Province has prepared a quality policy for the management of zakat although it has not yet met the principles of quality management as a whole. The implementation of sharia quality management in Baznas will have implications for the realization of good institutional management so that it will realize the mustahik (zakat deserver) welfare and social welfare of the community and will encourage the achievement of zakat management objectives by law or sharia.Keywords: Zakat, Sharia Quality Management, Zakat Law. AbstrakZakat telah sepenuhnya berubah dari ranah amal ke ranah pemberdayaan dan pengembangan rakyat dan negara. Pengelolaan zakat menjadi bagian dari tanggung jawab negara sebagai regulator, fasilitator dan sekaligus motivator yang dibuktikan dengan lahirnya UU No. 11/23 tentang Pengelolaan Zakat. Penelitian ini bertujuan untuk melihat implikasi dari UU Zakat pada implementasi prinsip-prinsip manajemen kualitas syariah dalam manajemen zakat di Baznas, Provinsi Jambi. Studi hukum ini menggunakan pendekatan hukum normatif dan manajemen mutu yang bertujuan untuk mengetahui prinsip-prinsip manajemen kualitas yang terkandung dalam hukum manajemen zakat dan implementasinya di Baznas, Provinsi Jambi. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder yang dianalisis menggunakan metode deskriptif. Hasil penelitian ini menunjukkan bahwa UU Zakat belum secara eksplisit menjelaskan pengelolaan lembaga zakat. Baznas Provinsi Jambi telah menyiapkan kebijakan mutu untuk pengelolaan zakat walaupun belum memenuhi prinsip-prinsip manajemen mutu secara keseluruhan. Penerapan manajemen kualitas syariah di Baznas akan berimplikasi pada terwujudnya manajemen kelembagaan yang baik sehingga akan mewujudkan kesejahteraan mustahik (zakat deserver) dan kesejahteraan sosial masyarakat dan akan mendorong tercapainya tujuan pengelolaan zakat oleh hukum atau syariah.Kata kunci: Zakat, Manajemen Kualitas Syariah, Hukum Zakat АннотацияЗакят полностью перешёл из сферы благотворительности в область расширения возможностей и развития людей и государства. Управление закятом становится частью ответственности государства как регулятора, посредника и, в то же время, мотиватора, что подтверждается принятием Закона № 11/23 об управлении закятом. Это исследование направлено на изучение последствия принятия Закона Закята на внедрение принципов управления качеством шариата в управлении Закятом в Базнасе в провинции Джамби. В этом правовом исследовании использовался нормативно-правовой подход и управление качеством, целью которого является выяснение принципов управления качеством, содержащихся в законе об управлении закятом и его применении в Базнасе в провинции Джамби. Данные, использованные в этом исследовании, являются первичными и вторичными данными, проанализированными с использованием описательных методов. Результаты этого исследования указывают на то, что Закон Закята не объясняет явно управление учреждениями Закята. В провинции Джамби Базнас подготовил политику качества для управления закятами, хотя она еще не соответствует принципам управления качеством в целом. Внедрение управления качеством шариата в Базнасе будет иметь значение для реализации хорошего институционального управления, чтобы оно обеспечило благосостояние mustahik (имеющих право на закят) и социальное благосостояние общины, и способствовало бы достижению целей управления закятами в соответствии с законом или шариатом.Ключевые слова: Закят, Шариатское управление качеством, Закятский закон.
Manajemen Pemasaran Bank Syariah Berbasis Tekhnology Revolusi Industry 4.0 Irawan, Dedeng; Sugianto; Siregar, Saparuddin
As-Syirkah: Islamic Economic & Financial Journal Vol. 1 No. 2 (2022): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/qssg8w20

Abstract

Marketing of Islamic banks must have an economic construction 4.0, which is a fundamental change in the way of human life and work processes, where advances in information technology can integrate in the world of life with digital which can have an impact on scientific disciplines. This research is expected to add to the scientific treasures in the field of Islamic banking, especially those related to Islamic Banking issues in Facing Economic Construction 4.0 Reviewed Through SWOT Analysis which can be used as reference material for further researchers who conduct similar research. The formulation of the problem in this study is how the strategy of Islamic banking in dealing with economic construction 4.0 is reviewed through a SWOT analysis, and also to find out what are the obstacles of Islamic banking in facing economic construction 4.0 through a SWOT analysis. This research is a qualitative research with a qualitative research model with a case study approach model, which is a research approach that tries to explore real life through detailed and in-depth data collection involving various sources of information, either in the form of interviews, document observations or reports by describing objects from research case. The research results obtained are that Islamic banks must have a strategy to face the 4.0 industrial revolution, which researchers then analyze using SWOT
Co-Authors Abduh, Arridho Ade Jamarudin 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 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 Handoko, Dodi Okri 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 Isnaini Harahap 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 M. Yogi Riyantama Isjoni Malasyi, Sibral Marliyah Marliyah, Marliyah Marlya Fatira AK 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 Novrianti, Chintia 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, Bunga Dwi Fani Ritonga, Hanny Rahmadani 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 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 Zulhelmy