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Zakat Produktif: Tinjauan Literatur dan Implikasinya Terhadap Pembangunan Ekonomi di Indonesia: Productive Zakat: Literature Review and Implications for Economic Development in Indonesia Fahmi Fauzi; Nasution, Yenni Samri Juliati
TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 2 No. 1 (2025): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah
Publisher : Litera Academica Publishing

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

Abstract

Productive zakat is an innovative approach to zakat management that focuses on the economic empowerment of mustahik (zakat recipients) to increase income in a sustainable manner. This research aims to explore the role of productive zakat in the context of economic development in Indonesia, by referring to data from the National Zakat Amil Agency (BAZNAS) and various literature sources. The method used in this research is a literature review study, which involves collecting and analyzing various relevant literature sources. The findings show that productive zakat not only increases mustahik income, but also creates jobs, improves skills, and encourages social solidarity in society. By providing access to capital and training, productive zakat helps mustahik transform into muzakki (zakat givers), creating a positive cycle of sustainability. However, to maximize the potential of productive zakat, government policies are needed that support transparency, increase public awareness, collaboration with the private sector, and effective monitoring and evaluation. This research is expected to provide deeper insight into strategies for optimizing the productive role of zakat in national economic development.
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Keuangan Pada PT. Dhirga Surya Sumatera Utara Rozika, Aura Tania; Nasution, Yenni Samri Juliati; Laylan Syafina
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1510

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh sistem informasi akuntansi (SIA) dan pengendalian internal (PI) terhadap kinerja keuangan (KK) perusahaan. Studi dilakukan pada PT. Dhirga Surya Sumatera Utara, dengan total responden sebanyak 30 orang yang seluruhnya merupakan karyawan tetap di bagian keuangan dan administrasi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif korelasional untuk menguji hubungan antarvariabel. Teknik pengambilan sampel menggunakan metode sensus, karena seluruh populasi dijadikan sebagai sampel. Instrumen pengumpulan data berupa angket tertutup berskala Likert lima poin yang telah melalui uji validitas (r Pearson) dan reliabilitas (α Cronbach). Pengujian data dilakukan menggunakan bantuan perangkat lunak SPSS versi 30. Analisis data dilakukan melalui regresi linier berganda dengan pengujian asumsi klasik yang mencakup normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa baik SIA maupun PI berpengaruh secara positif dan signifikan terhadap KK, baik secara parsial maupun simultan. Koefisien regresi untuk SIA sebesar 0,580 dan untuk PI sebesar 0,420. Nilai F sebesar 41,520 dengan signifikansi 0,010 menegaskan bahwa model yang dibangun layak secara statistik. Koefisien determinasi (R²) sebesar 0,550 menunjukkan bahwa 55% variasi dalam KK dapat dijelaskan oleh SIA dan PI secara bersamaan, sedangkan sisanya dipengaruhi oleh faktor eksternal lainnya. Implikasi dari temuan ini menunjukkan bahwa integrasi antara sistem informasi yang efisien dan pengendalian internal yang kuat dapat membentuk fondasi keuangan yang stabil dan terkontrol. Hasil penelitian ini dapat dijadikan acuan dalam perumusan kebijakan manajerial dan evaluasi sistem informasi keuangan perusahaan. Penelitian lanjutan disarankan untuk melibatkan lebih dari satu perusahaan dengan karakteristik industri yang berbeda, serta mempertimbangkan variabel lain seperti penggunaan teknologi informasi, ukuran organisasi, dan budaya kerja untuk memperoleh pemahaman yang lebih komprehensif terhadap determinan kinerja keuangan.
Analysis of the Impact of Green Accounting Implementation on the Profitability of Pak Udin's Fried Meatball Factory in Jati Baru Village, Pagar Merbau District, Deli Serdang Regency, North Sumatra Saragih, Siti Ramadhani; Nasution, Yenni Samri Juliati; Nasution, Muhammad Lathief Ilhamy
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12101

Abstract

This study aims to examine the application of Green Accounting in waste management by Pak Udin Fried Meatball Factory located in Jati Baru Village, Pagar Merbau District, Deli Serdang Regency, North Sumatra. The main focus of this study is to assess how the application of green accounting affects operational costs and its impact on business profitability. The method used is a qualitative descriptive approach with primary data sources obtained through field observations, interviews, documentation, and direct surveys at the factory location. The results of the study indicate that the application of Green Accounting in the factory is still not optimal. Solid waste management has been carried out by utilizing the remaining production dregs as animal feed and compost. However, liquid waste has not been handled optimally due to limited facilities, namely only two inadequate reservoirs, so it has the potential to pollute the surrounding environment during heavy rain. In addition, there is no specific cost recording for the construction of waste processing facilities, which makes it difficult to assess its impact on profitability. This study provides an important contribution to enriching the literature on Green Accounting, especially in the household industry sector, and offers practical insights for small business actors in implementing environmental-based accounting.
Islamic Work Ethic in Mediation Influence Spirituality at Workplace, Organizational Changes, Work Ability on Organizational Commitment in Sharia Bank Employees in Medan City Prayogi, Muhammad Andi; Asmuni, Asmuni; Nasution, Yenni Samri Juliati
IKONOMIKA Vol 8, No 1 (2023)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v8i1.16296

Abstract

Human resources are important things that must be maintained in a company's organization. The research approach uses an associative approach: looking at the relationship between one variable and another. The sample in this study amounted to 158 respondents, those who were employees of Islamic banking in the city of Medan. Data analysis techniques use SEM Lisrel 8.80 and the Analytical Hierarchy Process (AHP). The results of the research show that there is a direct effect of spirituality in the workplace, organizational change, and work ability on organizational commitment. There is a direct influence of spirituality in the workplace, organizational change, and work ability on the Islamic work ethic, as well as an indirect effect of spirituality in the workplace, organizational change, and work ability on organizational commitment mediated by the Islamic work ethic of employees in Islamic banking in the city of Medan, as well as the existence of a spirituality-based human resource hierarchy model that can be applied to Islamic banking in the city of Medan to be able to realize what is the goal of Islamic banking and to avoid irregularities in the process of achieving the intended goals.
Strategic Efforts to Enhance the Mudharabah Financing Portfolio at PT Bank Sumut Syariah Medan through the Analytic Network Process (ANP) Approach Rangkuti, Ririn Anjani; Nasution, Yenni Samri Juliati; Anggraini, Tuti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7901

Abstract

Islamic banking in Indonesia has experienced rapid growth in recent years, in line with the increasing public awareness of fair and sustainable Islamic economic principles. The mudharabah contract, as one of the core profit-sharing products in Islamic banking, holds significant potential in supporting real sector financing, particularly for MSMEs. However, data from PT Bank Sumut Syariah for the 2019-2023 period indicates a declining trend in the proportion of mudharabah financing, reflecting strategic challenges such as moral hazard risks, information asymmetry, and the bank’s preference for lower-risk contracts like murabahah. This study aims to formulate strategies to enhance the mudharabah financing portfolio at PT Bank Sumut Syariah in Medan using the Analytic Network Process (ANP) method. Data were collected through in-depth interviews with experts, regulators, and practitioners involved in mudharabah financing. The findings reveal that the factors contributing to the fluctuation and relatively low share of mudharabah financing compared to other contracts are divided into two main aspects: internal and external. To address these challenges, one effective solution is to provide training for MSME actors to improve their skills and capabilities. The top priority strategies include: maximizing the implementation of mudharabah, strengthening the capital portfolio, accurate market segmentation, establishing a risk guarantee institution, conducting education and outreach programs, and fostering partnerships with external mentoring organizations.
THE EFFECT OF AGENT COMPETENCY, PERFORMANCE AND COMMUNICATION IN INCREASING CUSTOMER TRUST IN PT. ASURANSI UMUM BUMI PUTERA MUDA 1967 MEDAN BRANCH Ujung, Siti Khoiriyah Karina; Lubis , Fauzi Arif; Nasution, Yenni Samri Juliati
International Journal of Cultural and Social Science Vol. 6 No. 3 (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.v6i3.1114

Abstract

Customer trust is a major factor in the insurance industry, especially in maintaining customer loyalty and increasing business growth. The purpose of this study was to study the influence of agent performance and communication with PT Asuransi Umum Bumi Putera Muda 1967 Medan Branch Office on the level of customer trust. This study was conducted with a quantitative approach through the use of the structural equation method (PLS-SEM). Data were collected from 89 customers who were currently active in the company. The results showed that agent performance did not have a significant effect, but agent ability and communication had a significant positive impact on customer confidence. The findings of this study revealed that increasing competence can strengthen consumer trust and agent communication, while increasing agent performance does not directly increase customer trust. Therefore, companies need to emphasize agent competency training and strengthen effective communication with customers in order to improve long-term relationships.
Analisis Transparansi dan Akuntabilitas dalam Pengelolaan Dana Zakat, Infaq, dan Shadaqah (ZIS) Pada LAZISNU Kota Medan Aritonang, Solahuddin; Nasution, Yenni Samri Juliati; Nurwani, Nurwani
Journal Research of Economic and Bussiness Vol. 4 No. 02 (2025): Juli 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i02.1253

Abstract

This study aims to analyze transparency and accountability in the management of Zakat, Infaq, and Shadaqah (ZIS) funds at LAZISNU Medan City. The background of this study is the gap between the potential for large ZIS funds and the realization of revenues that are far below expectations, as well as the lack of public trust due to limited available information. Another problem found is the suboptimal management of funds, especially in aspects of financial reporting and publication of activities that have not been digitally integrated, making it difficult for the public to access. This type of research uses qualitative research with a descriptive approach, namely analyzing and classifying, investigating with survey techniques, interviews, and observations to review documents originating from sources. The results show that LAZISNU Medan City faces challenges in providing information that is easily accessible to the public, such as the lack of use of digital media to publish financial reports and activities, and the lack of an official website as a place to distribute information. In addition, constraints on human resources and information system management also affect the effectiveness of this institution's transparency and accountability. This study emphasizes the importance of strengthening policies, training, and improving technological infrastructure to support better management practices. This study can contribute to improving the governance of ZIS funds in zakat collection institutions. Keywords: Transparency, Accountability, ZIS Fund Management
Analysis of Social Media in Enhancing the Popularity and Reliability of Financial Statements Based on SAK EMKM Trinanda, Muhammad; Nurbaiti, Nurbaiti; Nasution, Yenni Samri Juliati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7679

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to national economies, yet they face challenges with reliable financial reporting and low adoption of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Digital technology, especially social media, offers opportunities to enhance business visibility and financial transparency. This study analyzes social media's role in improving MSME popularity and financial statement reliability based on SAK EMKM. Using a descriptive qualitative approach, this study conducts a case study of MSME "dr. Kupi" in East Medan, collecting data via in-depth interviews and documentation. Findings indicate that strategic social media use, particularly on Instagram, significantly boosts popularity and community engagement through unique product promotion and interactive events. However, despite a high awareness of financial recording's importance and a partial transition to digital bookkeeping, a notable lack of familiarity with SAK EMKM challenges reporting reliability, although the owner is open to learning. This highlights a critical gap between digital marketing prowess and standardized financial management capabilities in the studied MSME.
SISKEUDES for Transparency and Accountability in Village Financial Management: SISKEUDES untuk Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa Manik, Azizah Zaniana; Nasution, Annio Indah Lestari; Nasution, Yenni Samri Juliati
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11494

Abstract

Background (General): Village governments in Indonesia play a strategic role in managing public finances to support local development, yet manual financial reporting often results in inefficiency, errors, and weak accountability. Background (Specific): To address this, the Indonesian Financial and Development Supervisory Agency (BPKP) introduced the Village Financial System (SISKEUDES) as a digital tool for financial planning, execution, and reporting. Knowledge Gap: While prior studies confirm SISKEUDES’ benefits in digitally advanced regions, its effectiveness in rural areas with limited infrastructure and low digital literacy remains underexplored. Aim: This study examines the role of SISKEUDES in enhancing the quality, effectiveness, and accountability of financial management in Lae Nuaha Village. Results: Findings show that SISKEUDES improved report quality through greater relevance, reliability, comparability, and understandability; reduced reporting duration from two weeks to three days; and strengthened accountability both vertically to government authorities and horizontally to the village community. Novelty: Unlike existing research, this study highlights implementation in a low-resource context, revealing that digitalization remains effective despite infrastructure and literacy challenges. Implications: The study contributes to good governance and new public management discourse, offering practical insights for policymakers to expand SISKEUDES with supportive infrastructure and capacity building in rural areas.Highlight : SISKEUDES improves village financial report quality. Reporting becomes faster and more effective. Accountability increases to government and community Keywords : SISKEUDES, Village Finance, Financial Report Quality, Effectiveness, Accountability
Break Event Point (BEP) Analysis in Determining Service Prices at Duta Laundry Business: Analisis Titik Impas (BEP) dalam Penetapan Harga Layanan di Usaha Laundry Duta Novia, Raisyah Arta; Nasution, Juliana; Nasution, Yenni Samri Juliati
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11920

Abstract

General Background: The rapid growth of laundry services in urban Indonesia reflects increasing consumer demand for convenience, yet many micro-enterprises lack structured financial planning. Specific Background: Duta Laundry, a micro-scale service provider, sets prices based on market observation without applying analytical tools such as Break Even Point (BEP) analysis. Knowledge Gap: Prior studies on BEP in laundry businesses often overlook integration with daily service volume, month-to-month performance, and strategic pricing implications. Aims: This study analyzes the application of BEP to determine service price feasibility, evaluate sustainability, and provide strategic recommendations for micro-enterprises. Results: Findings indicate Duta Laundry’s BEP is reached at 107 transactions (749 kg) or Rp2,675,000 revenue per month, far below the realized 600 transactions (4,200 kg), indicating profitability. Comparative analysis shows May incurred a Rp710,000 loss due to high variable costs, while June achieved a Rp3,710,000 profit after cost efficiency improvements. Novelty: The study integrates BEP calculation with actual operational data, monthly performance comparison, and direct linkage to pricing and efficiency strategies. Implications: Implementing BEP in micro-service enterprises enhances data-driven decision-making, improves cost control, and supports sustainable competitiveness in volatile markets.Highlight : Determine the minimum service volume to avoid losses. Cost efficiency affects profits and business continuity. Data-based pricing increases competitiveness. Keywords : Break Even Point, Duta Laundry, Service Price, Cost Efficiency, Business Sustainability
Co-Authors Aditya Gede Pratama AHMADI Aini, Rija Akmal Akmal Andri Soemitra Anjani, Dina Aqwa Naser Daulay Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Aritonang, Solahuddin Arnasyah, Indah Dwi Arnida Wahyuni Lubis Asmuni Asmuni Asra, M Rifki Atika Atika Aulia, Bagas Aulia, Mahani Faiza Azhari Akmal Tarigan Aziva, Zahra Bambang Sugiharto Batubara, Khairul Faiz Budi Harianto, Budi Candra, Jeki Damanik, Nursapa Indah Damayanti, Putri Merry Dewi, Nurul Aulia Dhian Rosalina, Dhian Erianto, Ridho Fahmi Fauzi Faizin, Mu'adil Fatika, Siti Fatimah Zahara Fazhillah, Audi Firdaus Firdaus Fitri Amalia Ghifari, Abu Dzar Al Habibi, Adnan Hanin, Haya Fadiyah Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Siti Tasya Zulaikha Harahap, Suci Ardilla Ramadhani Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Harmain Hilmi, Hafizh Husna, Rifdah Nur ilham khairi, ilham Indradewa, Rhian Jambak, Arya Neta Adinda Juliana Nasution K, Kamilah K., Kamilah, Karo Karo, Robby Adriano Khairil Ihsan Kusmilawaty, Kusmilawaty Laila Maisaroh Laylan Syafina Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nurul Rafiqoh Lubis, Septiana Sara M. Iqbal Maisyaroh, Tetti Manik, Azizah Zaniana Marbun, Astri Novia Marliyah, Marliyah Martua Hsb, Rahmat Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Miranty, Fadilla Muhammad Andi Prayogi Muhammad Fikri Muhammad Ilham Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Yafiz, Muhammad Muliani, Siska Munthe, Yusromuin Musfirah, Aisyah Fithri Mutiara, Mutiara Manalu Mutthaqin, Muhammad Satrya Nabila, Fatya Nasution, Annio Indah Lestari Nasution, Diah Rizki Syahrani Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia Nayla Hadisti Nazli, Putri Ningtias, Sinar Ayu Novia, Raisyah Arta Nst, Aida Ulviani Nur Fadhilah Ahmad Hasibuan Nur, Dara Lutfiah Nur, Mukhlish Muhammad Nurfi, Indah Nurhasanah, Upik Nurhayati Nurhayati Nurhudawi, Nurhudawi Nurlaila Nurlaila Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri, Hanifah Restu Putri, Tasya Alya Rahma Fitria Rahmah, Nuzulliah Rahmani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Ramadhan, Dony Tri Rambe, Meisyah Rangkuti, Ririn Anjani Rangkuty, Fathia Mawaddah Ritonga, Mirwansyah Ritonga, Wardoni Hikman Rohmadi Rohmadi Rozika, Aura Tania Sagala, Putri Wulandini Salwa, Fany Saparuddin Siregar Saragih, Siti Ramadhani Sari Wahyuni Sari, Aida Malan Sari, Khasnita Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Lukman Hakim Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Retnawati Siregar, Tetty Handayani Siti Asiam Sitio, Ayu Lestari Situmorang, Harudini Nizar Suhardiman Suhardiman Sultoni, Ahmad Alauddin Syahfitri , Ananda Syakir, Ahmad Syamsiar, Syamsiar Tambunan, Khairina Tanjung, Ayu Wulandari S. Tuti Anggraini Ujung, Siti Khoiriyah Karina Venny Fraya Hartin Nst Wahyu Syarvina Wandasari, Dila Windari, Fitri Yuannisa, Rizka Adlia Yunisa, Widya Yunus, Hesty Ananta Yusrizal Yusrizal Zain, R. Dedy Chairil Zainur, Zainur Zakia, Maulida Ummi Zannah, Izzatul Zulferry, Diva Mumtazah Putri