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Analysis of Challenges and Difficulties in Implementing Information Systems Audit: A Narrative Literature Review Nurhaflah Soraya; Iskandar Muda; Eliyah A M Sampetoding
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7753

Abstract

Information Systems Audit has a main role in the value of any organization from developing countries such as integrity, reliability, security, and privacy. Many researchers are interested in the topic of information systems audit due to the large number of recent business failures. Some research focuses on the current cases from developing countries so this research will give a comprehensive overview of information systems audit. Research gap in the existing literature raised the following research question: What are the difficulties and challenges experienced by developing countries in terms of Information Systems Auditing? The narrative literature review for information systems research was undertaken in line with the theory approach to systematic review. This research analyzed a number of categories that aligned with the grand theories related to difficulties and challenges in the implementation of the Information Systems Audit. In conclusion, this literature review shows that the countries face various challenges and difficulties regarding Information Systems Audit which consists of legislation and policies, culture, education, and human resources.
Shareholders and Firm Value for Manufacturing Companies Listed in Indonesia Stock Exchange Muhammad Rifky Santoso; Iskandar Muda
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2171

Abstract

Domestic institutional shareholders and foreign shareholders differently influence firm value. Using panel data from the manufacturing company listed in the Indonesia Stock Exchange (IDX), from 2014 to 2017, and regression analysis, these types of shareholders have a positive and significant impact on the firm value with an inverted U-shaped. The influence of domestic institutional share-holders to the firm value is more significant than that of the foreign shareholder indicated by the coefficient value from the regression results. The best combination of shareholders to obtain the optimum firm value are the domestic institutional shareholder no more than 35.26 percent and the foreign shareholder no more than 47.61 percent. The greater share ownership will increase shareholder intervention and benefit the majority shareholder. Effective monitoring improvements are needed so that the majority of shareholder intervention can be reduced.
Natural Language Processing (NLP) Sophistication on Financial Reporting in the State-Owned Banks in Medan City Yola Yolanda; Fenny Julistine Tarigan; Iskandar Muda
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/5pc47a97

Abstract

The increasing application of Natural Language Processing (NLP) has transformed financial reporting practices through the automation of narrative disclosure analysis and regulatory document processing. Although NLP adoption has become more widespread in the banking sector, empirical evidence on how the level of organizational information technology maturity influences the effectiveness of NLP in financial reporting remains limited, particularly in developing countries. Grounded in IT Capability Theory, this study aims to examine the effects of four dimensions of IT sophistication, namely informational sophistication, technological sophistication, functional sophistication, and managerial sophistication on financial reporting in state-owned banks in Medan City. This study employs survey data collected from employees of state-owned banks and analyzes the data using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The findings reveal that the impact of IT sophistication on financial reporting is not uniform. Functional sophistication and managerial sophistication are found to have a positive and significant effect on the quality of financial reporting, while informational sophistication and technological sophistication do not exhibit a significant effect at the 5% significance level. These results indicate that the strategic value of NLP in financial reporting can only be realized when the technology is effectively integrated into core business processes and supported by adequate governance structures and managerial commitment. This study contributes empirical evidence to the development of IT Capability Theory within the context of NLP implementation in the banking sector of developing countries. From a practical perspective, the findings underscore the importance of strengthening functional integration and managerial roles in NLP-based digital transformation strategies for financial reporting.
Understanding Accounting Phenomena through Actor–Network Theory: A Review of Studies Published Between 2023 and 2025: English Rissa Nadiah Afifah Sembiring; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.10448

Abstract

This study reviews the application of Actor–Network Theory (ANT) in accounting research published between 2023 and 2025, with the aim of enhancing understanding of accounting phenomena as socio technical practices. A systematic literature review (SLR) was conducted using the PICO (Population, Intervention, Comparison, Outcome) framework to define inclusion criteria and support thematic analysis. The final dataset consists of 33 peer-reviewed articles that were systematically collected and analyzed. The findings indicate a clear predominance of qualitative research methods, including case studies, ethnography, and discourse analysis. The reviewed studies emphasize the relational dynamics between human and non-human actors in accounting processes, illustrating how non-human elements such as information systems, technologies, and organizational infrastructures actively shape accounting practices, organizational tensions, and decision-making outcomes. This review contributes to the accounting literature by synthesizing recent ANT based studies and highlighting opportunities for future research, particularly through the integration of ANT with institutional theory and the use of mixed-method approaches to capture the complexity of contemporary accounting networks.
Analysis of Budget Realization Report of Karo Regency in Fiscal Year 2024 Azzahra Lidya Almira; Asia Dwi Putri Damanik; Iskandar Muda
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2137

Abstract

The Budget Realization Report (LRA) is an important component aimed at evaluating government finances. A published LRA can provide important information. The budget realization report shows the realization of revenues and expenditures. This study aims to determine and evaluate the realization of the Kabupaten Karo government's budget and revenues in 2024 using data from the 2023 and 2024 budget realization reports. In public sector organizations, budgeting can help achieve accountability. The budget realization report shows the difference between the budget and the use of financial resources overseen by the local government. This study uses a quantitative and descriptive methodology using analytical methods such as the analysis of Kabupaten Karo revenue and expenditure. The analysis shows an increase, although not a significant increase, where revenues increased by around 1.3% while expenditures increased by around 5.6%. Kabupaten Karo government has managed its expenditures effectively in this regard.
The Role of Concession Agreements in Regional Economic Development: A Case Study of Binjai Regency Habib Rizieq; Sayidina Aditya Prayogi; Iskandar Muda
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2139

Abstract

This study investigates the trends and fiscal implications of locally generated revenue (PAD) and concession revenues in Binjai Regency from 2019 to 2023, focusing on the role of concession agreements in revenue diversification and regional economic development. Using a descriptive qualtitative approach, official financial data were analyzed to assess growth rates, revenue contributions, and reinvestment effects. Results show that PAD grew steadily from IDR 200 billion in 2019 to IDR 270 billion in 2023, while concession revenues increased more sharply from IDR 25 billion to IDR 40 billion, raising their share relative to PAD from 12.5% to 14.8%. Each additional IDR 1 billion in concession revenue is associated with approximately IDR 0.75 billion in infrastructure investment, highlighting its strategic contribution to local development. The findings indicate that concession agreements are increasingly significant in enhancing fiscal sustainability, mobilizing private investment, and supporting infrastructure projects. Effective governance, transparency, and institutional capacity are essential to maximize their socioeconomic impact. This study provides evidence-based insights for local policymakers to optimize concession management and strengthen Binjai Regency’s fiscal strategy.
The Role of HR Analytics as a Moderator in the Integration Model of HR Capabilities and Strategic Alignment on the Sustainable Performance of Plantation Sector Companies in North Sumatra Saidan Sany Lubis; Soulthan Saladin Batubara; Iskandar Muda
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1433

Abstract

This research seeks to examine the function of HR Analytics as a moderating variable in the integration model of HR Capabilities and Strategic Alignment concerning Sustainable Performance in plantation sector enterprises in North Sumatra. The study's background stems from the significance of the plantation sector as a primary contributor to the regional GRDP, despite encountering challenges in sustainability, digital readiness, and HR competencies. This study employed a quantitative methodology utilizing the PLS-SEM technique, involving 162 participants, including HR managers, plantation managers, departmental assistants, and sustainability officers. The results show that HR Capabilities don't have a big effect on Sustainable Performance, but Strategic Alignment does have a big negative effect. HR Analytics has a big effect on Sustainable Performance, but it doesn't change the link between HR Capabilities and performance. On the other hand, HR Analytics makes the link between Strategic Alignment and Sustainable Performance worse. These results show that HR digitalization and the use of analytics are important for plantation companies to make their business processes more flexible, efficient, and long-lasting.
Integration of Knowledge Management Capability (KMC) mediated by AI Capability and Organizational Learning Agility for Sustainable Competitive Advantage in the Digital Era in Binjai City MSMEs Firmansyah; Rindi Andika; Iskandar Muda
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1438

Abstract

This research seeks to examine the function of HR Analytics as a moderating variable in the integration model of This study aims to examine the influence of Knowledge Management Capability, AI Capability, and Organizational Learning Agility on Sustainable Competitive Advantage in organizations using the Resource-Based View and Dynamic Capability approaches. Analysis was conducted using PLS-SEM to assess the direct and indirect effects between variables. The results show that AI Capability has a significant positive effect on Sustainable Competitive Advantage (36.1%), confirming that the use of AI plays a crucial role in building long-term competitiveness. In addition, Knowledge Management Capability is the most dominant variable, with a very strong influence on AI Capability (85.1%), and has a significant impact on Organizational Learning Agility (22.8%) and Sustainable Competitive Advantage (33.2%). This study also found that Knowledge Management Capability influences Sustainable Competitive Advantage indirectly through AI Capability (30.7%), which is the strongest mediating pathway, and through Organizational Learning Agility (14.3%). These findings confirm that knowledge management is a fundamental element in strengthening technological capabilities and learning agility, which ultimately enhances sustainable competitive advantage. This research provides theoretical contributions to the development of a knowledge-based integration model as well as practical implications for organizations in designing sustainable digital transformation strategies.
Analysis of Determinants of Gen Z Employee Performance Salman Farisi; Iskandar Muda
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1446

Abstract

This study aims to determine the effect of self-efficacy, training and work environment on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City both partially and simultaneously. This research approach is associative. Partially there is a positive and significant influence between self-efficacy on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City. Partially there is a positive and significant influence between training on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City. Partially there is a positive and significant influence between the work environment on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City. Simultaneously there is a significant positive influence between self-efficacy, training and work environment on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City.
Task Technology Fit and Financial Technology Adoption: A Systematic Literature Review on E-Money Contexts (2020-2025) Nanda Chairunnisa; Sambas Ade Kesuma; Firman Syarif; Iskandar Muda
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i2.1349

Abstract

The rapid advancement of financial technology has positioned electronic money (e-money) as a critical innovation in modern payment systems, making the alignment between technological capabilities and user requirements essential for successful adoption. This study conducts a systematic literature review to examine the application of Task–Technology Fit (TTF) theory in e-money and digital payment research published between 2020 and 2025, with the aim of synthesizing empirical evidence and identifying theoretical and methodological gaps in the existing literature. Following the systematic review protocol proposed by Kitchenham and Charters, a comprehensive search was conducted in the Scopus database using predefined keywords related to TTF and fintech, yielding 1,424 articles that were subsequently filtered through inclusion and exclusion criteria to obtain 26 primary studies. Quality assessment was performed using five predefined criteria, and data extraction addressed five research questions concerning TTF model types, research focus, theoretical integration, methodological approaches, and knowledge gaps. The findings indicate that 80.8% of the reviewed studies employed extended or hybrid TTF models integrated with behavioral theories, particularly UTAUT/UTAUT2 and TAM. Most studies focused on technology adoption, followed by utilization and fit-related analyses, with quantitative approaches dominating the literature and SEM-PLS emerging as the most frequently used analytical technique. Geographically, research was concentrated in European countries, notably the United Kingdom, the Netherlands, and Switzerland, with a marked increase in publications observed in 2024. Despite the robustness of TTF in explaining e-money adoption, the review identifies persistent gaps related to contextual factors such as digital literacy and trust, limited cross-cultural perspectives, and a lack of longitudinal and experimental designs, highlighting the need for stronger theoretical integration and broader methodological approaches to advance fintech adoption research across diverse socio-economic contexts.
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