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All Journal Journal of Economics, Business, & Accountancy Ventura SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Emerging Science Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Gondang: Jurnal Seni dan Budaya Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial MALIA International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Jurnal PAI Raden Fatah Jurnal Mantik ADIL : Jurnal Hukum Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Social Science Journal of Community Service and Empowerment Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Al-Hikmah Jurnal AgroSainTa: Widyaiswara Mandiri Membangun Bangsa Journal of Social Responsibility Projects by Higher Education Forum International Journal of Social Service and Research International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Info Sains : Informatika dan Sains International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Gesture: Jurnal Seni Tari Locus Journal of Academic Literature Review Journal of Innovation Research and Knowledge International Journal Of Economics Social And Technology Journal of International Conference Proceedings Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri International Journal of Economics (IJEC) Golden Ratio of Data in Summary Best Journal of Administration and Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Journal of Social Science International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Ekalaya : Jurnal Ekonomi Akuntansi AT-TIJARAH: Journal Islamic Banking and Finance Research JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Jurnal Inovasi Akuntansi JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Penelitian Pendidikan Indonesia JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Jurnal Sains Materi Indonesia Jurnal Standardisasi Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Mulawarman Nursing Indonesia Journal International Journal of Management, Economic and Accounting PESHUM Young Journal of Social Sciences and Humanities Indonesia Economic Journal Sinergi : Jurnal Ilmiah Multidisiplin Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Harmoni Economics: International Journal of Economics and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Iskandar Muda
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara, Indonesia
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COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD): A CASE STUDY OF SOUTH TAPANULI REGENCY AND MANDAILING NATAL REGENCY FOR THE 2024 PERIOD Syifa Soleha; Lisbetria Simamora; Klara Srikandi Laia; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2304

Abstract

The Regional Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Daerah/APBD) has the role of the main instrument in reflecting the financial management of a region. The purpose of this study is to identify, compare, and analyze how effective and efficient the use of the Regional Revenue and Expenditure Budget (APBD) 2024 period. The analysis used is a quantitative descriptive method, in the form of describing the two districts based on data showing numbers. Especially in the numerical data on the financial ratio of Regional Original Revenue (PAD) and Regional Expenditure of related districts. This study provides a statement based on evidence of data from related district budget realization reports, especially in the efficiency criteria section in Mandailing Natal Regency in 2024 with less efficient classification. The identification of regional revenues and regional expenditures is carried out to provide an overview of the causes and become an input for the governments of South Tapanuli Regency and Mandailing Natal Regency, especially in their efficiency level.
COMPARATIVE ANALYSIS OF COMPLIANCE WITH MANDATORY SPENDING IN THE EDUCATION AND INFRASTRUCTURE SECTOR IN THE 2025 MEDAN CITY BUDGET Gilberta Naibaho; Septi Lumbantobing; Naomi Tarigan; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2323

Abstract

The Regional Revenue and Expenditure Budget (APBD) is a fiscal policy instrument that determines development direction and public resource allocation priorities. This study analyzes the structure of regional expenditure and evaluates budget proportions in the education and infrastructure sectors of the Medan City Budget for the 2025 fiscal year. Using a quantitative descriptive approach with comparative analysis, the research relies on secondary data from APBD documents and budget realization reports. The findings show total regional expenditure of Rp7.07 trillion, with 22.34% allocated to education and 45.19% to infrastructure. Administratively, both sectors meet mandatory spending provisions. However, substantively, budget allocation tends to favor physical development over human capital investment. The education sector remains close to the minimum threshold, indicating a compliance-oriented approach, while infrastructure dominates regional priorities. These results suggest that formal fiscal compliance does not fully reflect balanced development quality. Therefore, reorienting toward performance-based budgeting is essential to enhance public services and community welfare.
Trends and Insights in Free Cash Flow Theory: A Systematic Review of Corporate Dividend Policies (2020-2025) Wahyuni Maisarah Pane; Sambas Ade Kesuma; Risanty; Firman Syarif; Iskandar Muda
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 3 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17988225

Abstract

This systematic literature review examines research trends on Free Cash Flow (FCF) Theory between 2020 and 2025, focusing on its influence on corporate financial decisions, particularly dividend policy. Seventeen peer-reviewed articles were analyzed to identify patterns, key findings, and theoretical insights regarding FCF application across diverse organizational contexts. The review reveals that firms with higher free cash flow generally exhibit greater flexibility in dividend distribution, although factors such as ownership structure, market conditions, and external events, including the COVID-19 pandemic, can moderate this relationship. FCF also plays a crucial role in enhancing investment efficiency, managing agency conflicts, and signaling financial health to stakeholders. While the application of FCF Theory offers benefits such as improved shareholder value and stronger governance, it faces obstacles from firm-specific characteristics, regulatory differences, and market fluctuations, as well as challenges in accurately measuring free cash flow and interpreting its implications for corporate policies. Overall, FCF Theory remains a pivotal framework for understanding corporate financial behavior, emphasizing the need for contextual and empirical considerations in its application. Keywords: Free Cash Flow Theory; Dividend Policy; Corporate Financial Decisions; Agency Conflict; Corporate Governance; Investment Efficiency.
A Technology Adoption in MSMEs: A Literature Review Using Innovation Diffusion Theory (2023-2025) Diah Utami Kusuma Wardani; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 6 No. 1 (2026): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis April 2026
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v6i1.11724

Abstract

This study conducts a Systematic Literature Review (SLR) to synthesize recent research on the application of the Diffusion of Innovation (DOI) Theory in analyzing technology adoption among SMEs and micro enterprises. A total of 37 peer-reviewed articles published between 2023 and 2025 were examined to identify research trends, thematic focuses, and challenges in innovation diffusion. The findings indicate a growing application of DOI driven by increasing digitalization and the pursuit of innovation-based competitiveness. Four major themes emerge: digital technology adoption, organizational readiness, environmental and institutional influences, and post-adoption performance outcomes. Results show that innovation adoption enhances efficiency, performance, and market reach but is hindered by limited resources, digital skill gaps, and infrastructural constraints. Despite these challenges, DOI remains a robust theoretical framework for understanding technology diffusion in resource-limited enterprises. The study contributes by consolidating recent DOI applications and offering practical insights to support policymakers and practitioners in advancing MSME digital transformation. Keywords: Diffusion of Innovation Theory, Technology Adoption, MSMEs
Factors Influencing Financial Reporting Quality in Medan Government: The Moderating Role of Commitment Rona Lamretta Sinurat; Iskandar Muda; Rina Br Bukit
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.290

Abstract

This study aims to analyze the influence of human resource competence,government internal control systems, and information technology utilization on the quality of financial reports, and to examine the role organizational commitement as a moderating variable in the Medan City Government. Reliable financial reporting quality is essential to ensure transparency and accountability in regional financial management. Therefore, understanding the factors influencing it is crucial. The research employs a quantitative approach using primary data collected through questionnaires distributed to employees involved in the preparation of financial reports in the Medan City Government. The study population consists of 63 Regional Work Units (SKPD) with a total of 210 respondents selected using purposive sampling, including heads of agencies,secretaries,teasurers, and financial administration official (PPK). Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software.The findings indicate that human resources competence, government internal control sysrems, and information technology utilization have a positive and significant effect on financial reporting quality. Additionally,organizational commitment significantly moderates the influence of these independent variables on financial reporting quality. These results highlight the importance of enchancing human resource competence, strengthening internal control systems, and optimizing information technology utilization, all supported by strong organizational commitment, to produce high-quality financial reports.
An Analysis of the Factors Influencing Tax Avoidance With Corporate Governance as A Moderating Variable Gamal Ali Akbar Hasibuan; Iskandar Muda; Narumondang Bulan Siregar
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.341

Abstract

This research explores the key factors influencing tax avoidance, with a particular focus on the influence of corporate governance as a moderating factor among manufacturing firms registered on the Indonesia Stock Exchange between 2020 and 2024. Data for the analysis were sourced directly from the official publications of the exchange, and the strategy for drawing the research sample applied was purposive sampling. Out of a total population of 228 listed manufacturing firms during the study period, 65 companies were selected as the final sample. The study utilized secondary data and employed panel data regression analysis combined with Moderated Regression Analysis (MRA), processed using EViews 12 software.The results demonstrate that profitability, leverage, inventory intensity, and sales growth each have a positive and statistically significant relationship with tax avoidance. On the contrary, firm size does not exhibit a significant effect. Additionally, corporate governance—represented by the proportion of independent commissioners—significantly moderates the effect of profitability, leverage, inventory intensity, and sales growth on tax avoidance by amplifying these relationships. In contrast, its moderating influence on firm size tends to weaken the relationship with tax avoidance.
Measurement and Valuation: Dampak Artificial Intelligence dan Machine Learning terhadap Pendekatan Pengukuran dan Penilaian Nilai daffa ulhaq; Randa Adha Permana; Iskandar Muda
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 7 No. 2 (2025): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Desember 2025)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/akpem.v7i2.4128

Abstract

Perkembangan pesat teknologi Artificial Intelligence (AI) dan Machine Learning (ML) telah mengubah cara organisasi mengukur dan menilai nilai (measurement dan valuation) dalam konteks ekonomi, bisnis, dan kebijakan publik. Studi ini bertujuan untuk menganalisis bagaimana AI dan ML mempengaruhi paradigma pengukuran dan penilaian, baik dari perspektif teoritis maupun praktis. Pendekatan penelitian ini menggunakan Systematic Literature Review (SLR) terhadap 13 artikel ilmiah tahun 2025 yang relevan dengan topik pengukuran dan penilaian berbasis AI. Hasil penelitian menunjukkan bahwa AI memperkenalkan metrik baru dalam pengukuran seperti keadilan, kemampuan menjelaskan, dan utilitas data, serta menciptakan bentuk penilaian baru berbasis aset digital dan data. Namun, muncul tantangan serius dalam algoritma transparansi, standarisasi penilaian data, dan bias risiko dalam model prediktif. Penelitian ini mengusulkan kerangka konseptual yang mengintegrasikan proses pengukuran dan penilaian berbasis AI untuk menciptakan sistem penilaian nilai yang lebih objektif, adaptif, dan berkelanjutan. Temuan ini memberikan kontribusi teoritis terhadap literatur akuntansi dan keuangan modern, serta menawarkan rekomendasi praktis bagi manajer, regulator, dan peneliti dalam mengembangkan metode penilaian berbasis AI yang transparan dan akuntabel.
ANALYSIS OF FIXED ASSET MANAGEMENT IN FINANCIAL STATEMENTS: A CASE STUDY OF SERDANG BEDAGAI REGENCY 2023 Lisbetria Simamora; Syakira Faira Hutasuhut; Iskandar Muda
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): JITAA: Journal Of International Taxation Accounting and Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v4i01.1795

Abstract

Fixed assets are an important component in a region's financial statements and balance sheets that will prove the wealth of the local government. This research is based on secondary data obtained from the Notes on the Financial Statements of Serdang Bedagai Regency for 2023. From the results of the research, fixed assets in Serdang Bedagai Regency have met the 2019 Government Accountability Standards (SAP), but several indications of problems were found such as the value of Construction in Work with a value of 0 or completed in 2023. This is unusual compared to reports in the field. Because in 2023 there is still work that is still ongoing and has not been completed, supported by some of the evidence listed in the research. In addition, the large value of damaged assets shows that the Serdang Bedagai Regency Government is lacking in maintaining asset maintenance. This research identifies fixed assets and hopes that the results of this research can be an input for the government of Serdang Bedagai Regency, especially in the fixed asset category with the aim of improving the quality of financial statements.
THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD (SAP) NO. 5 ON INVENTORY ACCOUNTING: A CASE STUDY OF BATU BARA REGENCY Ignacia Cecilia Rumapea; Yesika Situmorang; Iskandar Muda
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): JITAA: Journal Of International Taxation Accounting and Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v4i01.1796

Abstract

This study is entitled Application of Government Accounting Standard (SAP) Number 5 on Inventory Accounting. A Case Study of Batu Bara Regency. This study examines the implementation of Govern ment Accounting Standards (SAP) No. 5 concerning inventory account ing in the Batu Bara Regency Government for the 2021 fiscal year. The data analyzed were derived from the 2021 Local Government Financi al Statements (LKPD) and the Audit Report issued by the Audit Board of the Republic of Indonesia (BPK RI). The focus of this research lies on four dimensions of inventory accounting: recognition, measureme nt, presentation, and disclosure. The findings reveal that Batu Bara Regency has, in principle, complied with SAP No. 5 in terms of policies and reporting practices. However, the audit results highlight several weaknesses in internal control, such as incomplete stock opname proce dures, expired medicines still recorded as inventories, and limited valu ation documentation for donated items. The study concludes that while formal compliance with SAP No. 5 has been achieved, operational imp rovements are necessary to ensure data reliability and transparency in financial reporting.
IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD NO. 2 CONCERNING CASH-BASED BUDGET REALIZATION REPORTS IN HUMBANG HASUNDUTAN REGENCY Gilberta Naibaho; Septi Lumbantobing; Iskandar Muda
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): JITAA: Journal Of International Taxation Accounting and Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v4i01.1797

Abstract

The Budget Realization Report (LRA) is one of the main reports in local government financial reporting that describes the realization of revenue, expenditure, and financing based on cash-based principles. Government Accounting Standards (SAP), especially PSAP Number 2, regulate the preparation of LRAs in order to provide transparent and accountable financial information. This study aims to analyze the level of suitability of the preparation of cash-based LRA as of May 31, 2025 with the provisions of PSAP Number 2. The method used is qualitative descriptive with a documentation study approach to the LRA for the 2025 period. The analysis was carried out by compa ring the content of the report with the provisions of PSAP Number 2 regarding cash-based presentation. The results of the analysis show that the preparation of in general has met the requirements of PSAP Number 2, but there is still room for improvement in terms of detail and disclosure of information so that financial reporting can be more transparent and accountable. it is recommended that local governme nts continue to improve the quality of report presentation to support responsible financial management & appropriate decision-making
Co-Authors , Rahima Br Purba , Yunita Sari Rioni Abd Latip Abdillah Arif Nasution Abdillah Iskandar Abdiyanto Abdiyanto Abdul Aziz Ade Elsa Betavia Ade Khadijatul Z. Hrp Adelya Soffy Sembiring Adina S Sembiring Ady Putra Sinambela Afifah Adillah Agung Wahyudhi Atmanegara Agus Agus Agus Christian Hutagalung Ahmad Kodri Fauzi Hasibuan Ahmad Qorib Ahmad Sanusi Alexander L. Elyakov Alexander N. Semin Alexandro Munthe Alika Zahra Putri Chandra Alvira Rizky Azzakia Alvira Rizky Azzakia Alya Rizah Malihah Amlys Syahputra Silalahi Andre Pranata S. Depari Andri Soemitra Andri Soemitra Andri Soemitra Andri Zainal Andrini Akbar Andy Mulia Angelina O. Zekiy Anggi Pratama Aninditya Amanda Anita Tarihoran Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifin Wahyudi Hasibuan Arifuddin Maulana Arini Arini Arlyta Gracia Budiman Asia Dwi Putri Damanik Asmaul Husna Atika Amalia Sholikhah Aynil Ajijar Hamdani ayu kurnia sari Ayu Teresia Hutauruk Azhar Maksum Azizul Kholis Azizul Kholis Azwar Manaf Azzahra Lidya Almira azzahra, an suci Bahtiar Bahtiar Bajongga Juan Nadi Togatorop Barus, Okky Putra Bonifasius H. Tambunan, Bonifasius H. Budi Anshari Nasution Calista Chandra Cherin Mahulae Chilwin Chilwin Chilwin Christian Halomoan Hasibuan Christie Karla Cicilya Evangelista Yunani Purba daffa ulhaq Denny Irawan Deri Sembiring Dessy Lora Dearni Damanik Dhian Rosalina Diah Utami Kusuma Wardani Dilinar Adlin Dito Aditia Darma Nasution Dwi Faradiba Siregar Dwi Saraswati Ebigel Damesui Tampubolon Eka Purnama Sari Eliyah Acantha Manapa Sampetoding Endang Sulistya Rini Endi Zunaedy Enrich Van Bosar Sitorus Ericson Chandra Erlina ERLINA Erlina Erlina Erlina Erlina Erlina Erlina Erna Fitriyawati Esa Setiana Evgeniy V. Kostyrin Fachrul A Siregar Fadlan Alkindi Fadlan Alkindi Fahmi Natigor Nasution Faisal Fanny Metungku Fathiyah Salsabila Azzahrah Fenny Julistine Tarigan Fiona Ika Dewanty Firman Syarif Firman Syarif Firman Syarif Firman Syarif Firman Syarif Firmansyah Gabriela CM Sormin Gamal Ali Akbar Hasibuan Geby Citra Ananda Gilberta Naibaho Gilberta Naibaho Grace Fiftyrina Sibarani Habib Rizieq Hade Chandra Batubara Haervi Yunira Halomoan Sihombing Hardea Putriani Fadhila Haryono Umar Hastati, Sri Hazri Wahyuni Ht. Suhut Hendra Saputra Hendry Glenn Yose Sinambela Henny Purnama Dewi Heri Enjang Syahputra Ibnu Affan Ignacia Cecilia Rumapea Indah Rodhiyah Inggrid Lidya Panjaitan Irananda Sihombing Irawan Irawan Irwan Santosa Irwansyah Irwansyah Isfenti Sadalia Isfenti Sadalia Jailani Syahputra Siregar Januar Samuelson Gea Jhon Boris Clinton Saragih Joana Lindawati Saragih Joy Renta Oktavia Hutauruk Jumadil Saputra Junawan Junawan Kayyisa Fahani Keulana Erwin Keulana Erwin Khaira Amalia Fachrudin Khumaidi Klara Srikandi Laia Klara Srikandi Laia Ku Halim Bin Ku Ariffin Laura Wahdatul Lihar Marandra Lisbetria Simamora Lydia Yuntika Lydia Yuntika M. Elfi Azhar M. Irsan Nasution Mamfalutin Mamfalutin Mamonto, Iip Purwantini Jeane Maqdisa Putri Rafie Marina I. Ivleva Marina V. Vasiljeva Marnangkok Butarbutar Martatini Sumiati Lawolo Martozet Martozet Meiko Andreas Melly Sabila Meutia Dewi Miroharjo, Didik Muflihul Fadhil Muhammad Arfan Harahap Muhammad Haykal Muhammad Idam Alfaroji Muhammad Rifky Santoso Muhammad Salman Muhammad Salman Muhyarsyah, Muhyarsyah Munjayanah Dwi Harviah Nabilla Dwi Agintha Nadezhda N. Semenova Nadila Sawaliya Nadjib Nadjib Naibaho, Jahoras Victor Nanda Chairunnisa Naomi Tarigan Nara Pelita Sari Kaban Narumondang Bulan Siregar Natalia V. Ruban-Lazareva Natasya Octaverina Nelly Reinalda Sidabutar Nico Gilbert Nathaniel Siagian Nikolay V. Kuznetsov Noor Marini Haji Abdullah Noviani Nurhaflah Soraya Nurhayati Nurhayati Nurmala Nurwani - Oddy Sinaga Ovami, Debbi Chyntia Pangaribuan, Jefri Junifer Prasetya Putra Bangsa Pratiwi Sidauruk Purnaya Sari Tarigan Putra, Yunanda Eka Putri Tunggal Dewi Putri Tunggal Dewi Putri Utami Rahma Sari Harahap Rahmadansyah Saragih Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Raihan Syahaqi Panjaitan Raja Palti Tambunan Rajwa Khairi Randa Adha Permana Rani Febri Yani Raya Puspita Sari Hasibuan Reni Ria Armayani Renika Hasibuan Restauli Simarmata Richard Richard Ricky Ricky Ricky Rina Br. Bukit Rina Bukit Rina Bukit Rindi Andika Risanty Rissa Nadiah Afifah Sembiring Riva Ubar Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Rona Lamretta Sinurat Roy Satria O. Sunggu Rujiman Sabrina Jovanka Sabrina Jovanka Safira Putri Adity Saidan Sany Lubis Salma Nailatu Sifa Siregar Salman Farisi Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kusuma Sambas Ade Kusuma Sambas Ade Kesuma Santi Arafah Saparuddin Siregar Saragih, Fitriani Sari Mega Florensia Simanungkalit Sayidina Aditya Prayogi Septi Lumbantobing Septi Lumbantobing Shara Ketty Moretta Shendy Dennison Shendy Dennison Shira Almira Rahman Siddiqiyah, Arofatus Sirojuzilam Sirojuzilam Hasyim Siti Kadariah Situmeang, Chandra Soulthan Saladin Batubara Sovia Irawaty Sihombing Stephanie Olivia br. Sihaloho Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Susan Cornelya Hermina Syafrizal Helmi Syahrun, Syahrun Syakira Faira Hutasuhut Syifa Soleha Syuhada Fela Yudha Tasya Afriani Tedi Hermansyah Tengku Eka Susilawaty Tengku Ezy Andika Tesalonika Putri Bagus Novitaloka Thezar Fiqih Hidayat Hasibuan Timbul M. Panjaitan Tito Ali Hanif Tri Pamungkas, Ferdy Tulim, Anto Tuti Rahayu Umi Rahayu Uyuni Widiastuti Vadim V. Ponkratov Vanisa Meifari Wahyuni Maisarah Pane Wilda Anabia Prasasti Yesika Situmorang Yola Yolanda Yolanda Noviasari Maramis Yoserizal Yudhistira A. Pratama Yuli Anra Damanik Yuniati Yusrizal Yusrizal Yusrizal Zanetha Zuhandi Zul Azmi Zulia Hanum Zulkarnain Zulkarnain Zulkarnain