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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 Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Gondang: Jurnal Seni dan Budaya Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi MALIA International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Jurnal PAI Raden Fatah Jurnal Mantik ADIL : Jurnal Hukum 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 International Journal of Economics (IJEC) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) 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) AT-TIJARAH: Journal Islamic Banking and Finance Research 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
Iskandar Muda
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara, Indonesia
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ANALYSIS OF OPTIMAL STOCK PORTFOLIO INVESTMENT IN LQ45 INDEX USES THE MARKOWITZ MODEL AND SINGLE INDEX MODEL Fadlan Alkindi; Isfenti Sadalia; Iskandar Muda
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.96

Abstract

Based on the results of the optimal portfolio analysis of the Markowitz model and Single Index Model, it can be concluded as follows: Based on the optimal portfolio formation of the Markowitz Model, 4 shares form a portfolio return expectation of 0.0074, while the portfolio risk is 0.0428 and the proportion of funds formed is BBCA 50.81%, EXCL 9.83%, ICBP 30.59%, and KLBF 8.77%. Based on the formation of a single index model portfolio, 2 optimal portfolio formations were obtained with a portfolio return of 0.1486 and a risk of 0.0873, while the proportion of funds formed by ANTM was 10.5%, and BBCA was 89.5%.. Based on research results, it proves that the single index model can produce a profit of 14.86% with a risk level of 8.73% compared to the Risk-Free Asset Return Rate of 5.17%. Meanwhile, the Markowitz model can produce a portfolio return of 0.74% with a portfolio risk of 4.28%, which does not provide optimal profits because the expected return from the Markowitz model portfolio is lower than the Risk-Free Asset Return Rate.Lack of significant planning in investing by a company. This because in planning an investment project of course requires substantial funds, so if not budgeted and calculated properly, it can result in investment failure projects that can cause a company to experience large losses. This study discusses capital budgeting of a project in CV. ABC will buy a new machine. In the This study discussed how to calculate the initial investment, estimate the income that the company will get during the project, how long is the capital issued by the company for investment projects will be returned, and at most what is important is whether it is feasible or not is the investment project planning. Method used in capital budgeting calculations is the payback period, discounted payback period, Net Present Value (NPV), and Internal rate of Return (IRR). In the The results showed that CV ABC accepted the plan to purchase a corn drying machine by calculating the payback period for 5 years, the NPV and IRR are considered feasible.
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT (TQM) TERHADAP FUNGSI AUDIT INTERNAL (Survey pada Perusahaan Bersertifikasi ISO 9000 di Propinsi Sumatera Utara) Andri Zainal; Iskandar Muda
JURNAL STANDARDISASI Vol 11, No 3 (2009): Vol. 11(3) 2009
Publisher : Badan Standardisasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31153/js.v11i3.670

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan TQM yang berpengaruh signifikan secara simultan dan parsial terhadap fungsi audit internal pada perusahaan bersertifikasi ISO 9000 di Propinsi Sumatera Utara. Penerapan TQM mencakup fokus pada pelanggan (customer focused)/(X1), perbaikan berkelanjutan (continuous improvement)/(X2), dan pemberdayaan karyawan (employee empowerment)/(X3). Pengumpulan data menggunakan instrumen kuesioner yang didukung dengan wawancara dan teknik dokumentasi. Penelitian dilakukan berdasarkan metode explanatory survey dengan teknik sensus kepada keseluruhan perusahaan bersertifikasi ISO 9000 di Propinsi Sumatera Utara. Data penelitian juga diuji validitasnya dengan Rank Spearman dan uji reliabilitas menggunakan Alpha Croncbach. Metode analisis yang digunakan adalah analisis jalur (path analysis). Berdasarkan hasil penelitian diperoleh temuan bahwa pengaruh langsung variabel fokus pada pelanggan terhadap penerapan fungsi audit internal sebesar 10,57% dan pengaruh tidak langsung sebesar 12,61%. Pengaruh langsung variabel perbaikan berkelanjutan terhadap penerapan fungsi audit internal sebesar 10,47% dan pengaruh tidak langsung sebesar 11,72%. Pengaruh langsung variabel pemberdayaan karyawan terhadap fungsi audit internal sebesar 11,59% dan secara tidak langsung 12,82%. Secara umum, penerapan TQM berdasarkan fokus pada pelanggan; perbaikan berkelanjutan; dan pemberdayaan karyawan, baik secara simultan dan parsial berpengaruh signifikan terhadap fungsi audit internal.
Exploring The Use Of Knowledge-Based View In Accounting And The Business Environment Zul Azmi; Erlina Erlina; Iskandar Muda; Keulana Erwin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5883

Abstract

This paper aims to explore the benefits of a knowledge-based view in accounting practices and the business environment. The goal is to explain why the knowledge-based view can provide insight into the importance of knowledge management in the business environment. By using a literature review approach, we try to study previous research related to knowledge-based view theory in accounting practices and the business environment. The results show that KBV has proven its value in accounting practice by providing a better understanding of how organizational knowledge and expertise can be a source of competitive advantage, and lead to innovation in organizations more widely. This study contributes to the literature to explain why the usefulness of the knowledge-based view is important for explaining organizational innovation including in accounting practices and the business environment.
Identification Of Accountability With Competence, Community Participation And Information Technology In The Village Of Langkat District Anggi Pratama; Erlina Erlina; Sirojuzilam Sirojuzilam; Iskandar Muda
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6979

Abstract

This study aims to examine the effect of village government competence, community participation and utilization of information technology on accountability in villages in the Langkat Regency area. This research design is associative quantitative research. Data collection using a questionnaire with 244 respondents consisting of Planning, Budgeting, Administration, Reporting and Data Compilation in 47 villages in the Langkat Regency area. This research uses the SEM-Partial Least Square (PLS) approach. PLS is a component or variant-based Structural Equation Modeling (SEM) equation model. The results of this study indicate that the competence of village government, community participation and utilization of information technology have a positive effect on the accountability of village financial management. The implications of the results of this study prove that village financial accountability can be identified by factors of village government competence, community participation and the use of information technology that is adopted effectively and on target.
Pembekalan Modul Pembelajaran Ekonomi Akuntansi Di Smk Panca Budi Medan Nadjib Nadjib; Jumadil Saputra; Iskandar Muda; Ku Halim Bin Ku Ariffin
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 1 No. 1 (2023): Jurnal Pengabdian Manajemen Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i1.2176

Abstract

Modul yang dirancang harusnya mampu membuat dan membiasakan siswa-siswi mengerjakan laporan keuangan berdasarkan ilustrasi-ilustrasi yang dirancang menjadi lebih efektif dan efisien dalam membuat output berupa laporan keuangan. Laporan keuangan yang baik adalah laporan keuangan yang dapat menjangkau aktifitas-aktifitas yang ada dalam perusahaan. Seorang akuntansi juga harus memiliki komunikasi yang baik untuk dapat menjangkau seluruh penerimaan dan pengeluaran yang tersebar di bagian-bagian lainnya. Laporan keuangan yang disusun harus meliputi seluruh akitifitas penerimaan dan juga pengeluaran, sekecil apapun pengeluaran yang dilakukan oleh perusahaan, harus di input dalam laporan keuangan
EFFECT OF ANNEALING CYCLES ON DEEP DRAWABILITY OF LOW CARBON TITANIUM ADDED STEEL Iskandar Muda; Azwar Manaf
Jurnal Sains Materi Indonesia Vol. 21 No. 2 (2020): Jurnal Sains dan Materi Indonesia
Publisher : BRIN Publishing (Penerbit BRIN)

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

Abstract

EFFECT OF ANNEALING CYCLES ON DEEP DRAWABILITY OF LOW CARBON TITANIUM ADDED STEEL. Maximum mechanical properties and deep drawability of low carbon titanium added steels was obtained after heat treatment with simulation batch annealing cycles in an industrial process. The effect of holding times and holding temperatures on deep drawability were studied using tensile test for measuring normal anisotropy (r-value) and strain hardening exponent (n-value). Scanning electron microscope were employed for observation of microstructure in steel sheets. X-ray diffraction with pole figure techniques were also used for measuring texture of annealing. Results showed that as the temperature was increased up to 900 oC, both r and n values increased gradually and peaked in the temperature of 850 oC. This results showed that formability of sheet materials increased until batch annealing temperature reach 850 oC as increasing the ratio of intensities {111} /{100}. The largest mean r value of almost 2.6 was obtained in slow heating at holding temperature of 850 oC with n value of 0.27.
KEPUTUSAN MEMBAYAR ZAKAT MELALUI BAITUL MAL Salman, Muhammad; Iskandar Muda; Andri Soemitra; Yoserizal
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12295

Abstract

Tujuan: Penelitian ini mengusulkan menggunakan model penelitian baru yang sejauh ini belum ditemukan telah dianalisis oleh peneliti lainnya terutama di Aceh terkait dengan keputusan membayar zakat di Badan Baitul Mal Aceh. Desain Penelitian: Penelitian ini didesain menggunakan teknik sampling yang digunakan adalah non probability sampling dengan teknik purposive sampling. Jumlah responden adalah 229 orang yang membayar zakat di Baitul Mal Di Aceh. Temuan Penelitian: Hasil analisis menunjukan bahwa seluruh pengaruh antar variabel telah positif dan signifikan. Kemudian Literasi zakat secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh dan Keterbukaan informasi secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Selanjutnya Syariah norma subjektif secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Dan Dari hasil analisis struktural dengan menggunakan metode bootstraping ditemukan bahwa peran variabel moderasi regulasi zakat adalah signifikan atau pemoderasi penuh yang dapat memperkuat pengaruh literasi zakat terhadap keputusan membayar zakat. Untuk penelitian selanjutnya direkomendasikan untuk memperluas unit analisis dengan penambahan jumlah sampel agar kesalahan pengukuran dalam pengaruh secara langsung maupun tidak langsung dapat semakin diperkecil. Originalitas: Model penelitian yang dikembangkan pada kajian ini merupakan model baru yang belum ditemukan kajiannya oleh peneliti lain sejauh penelitian ini selesai dilakukan terutama di Aceh. Kajian ini berkontribusi dalam meningkatkan kesadaran muzakki dalam menunaikan zakat di Baitul Mal Aceh.
ASPEK KEPASTIAN HUKUM SENGKETA HIBAH YANG MENGANDUNG PENGHARAPAN IMBALAN DALAM PUTUSAN PENGADILAN AGAMA Mamonto, Iip Purwantini Jeane; Irwan Santosa; Iskandar Muda
Jurnal ADIL Vol 15 No 1 (2024): JULI 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/ajl.v15i1.4162

Abstract

Salah satu lembaga pelaksana kekuasaan kehakiman bagi yang beragama Islam mengenai perkara perdata tertentu adalah pengadilan agama. Hibah adalah salah satu jenis perkara tertentu yang merupakan kewenangan pengadilan agama untuk mengadilinya. Menjadi persoalan ketika pengadilan agama dalam putusan sela menyatakan berwenang memeriksa perkara hibah, namun dalam putusan akhir menolak gugatan hibah dengan alasan yang disengketakan bukan merupakan peristiwa hibah. Permasalahan ini muncul dalam putusan Pengadilan Agama Tutuyan Nomor 14/Pdt.G/2022/PA.Tty, yang akan dikaji melalui jenis penelitian yuridis-normatif bersifat deskriptif-analisis, dengan menggunakan pendekatan peraturan perundang-undangan dan yuridis empiris atau pendekatan studi kasus. Tujuan penelitian ini yakni untuk mengetahui penerapan hukum putusan Pengadilan Agama Tutuyan dalam merumuskan dan menentukan kualifikasi perjanjian peralihan tanah yang disengketakan, serta untuk mengetahui konsekuensi hukum suatu penghibahan menjadi bukan hibah dilihat dari aspek kepastian hukum. Hasil penelitian menunjukan, perjanjian peralihan tanah yang disengketakan adalah peristiwa hibah, pun jenis perkara yang diperiksa adalah perkara hibah. Namun hibah yang dilakukan tidak memenuhi syarat dan rukun hibah, yang berkonsekuensi hukum hibah menjadi batal. Namun pertimbangan hukum putusan Pengadilan Agama Tutuyan yang menyimpulkan peralihan tanah tersebut bukan berkualifikasi hibah, sedangkan pokok perkaranya telah diadili hingga putusan akhir, menjadikan pertimbangan hukum putusannya tidak tepat dan tidak konsisten sehingga tidak memberikan kepastian hukum.
PEMANFAATAN PLATFORM TIKTOK DALAM MENINGKATKAN PENJUALAN DAN PRAKTIK AKUNTANSI UMKM GUBENG Studi Kasus Pada Batik Benang Raja Rina Tesalonika Putri Bagus Novitaloka; Iskandar Muda
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1156

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pemanfaatan aplikasi TikTok berperan dalam meningkatkan penjualan serta praktik pencatatan keuangan, khususnya UMKM Batik Rina Gubeng di Surabaya. Penelitian ini menggunakan metode deskriptif kualitatif yang dilakukan dengan pendekatan wawancara mendalam kepada satu orang informan, yaitu Ibu Rina Apriliyani, pemilik usaha Batik Rina Gubeng. Tujuan penelitian ini adalah untuk memahami bagaimana penggunaan Tiktok sebagai media promosi dengan memanfaatkan fitur video pendek, live streaming, serta bagaimana transaksi yang terjadi dicatat ke dalam laporan keuangan sederhana berbasis SAK EMKM. Hasil penelitian menunjukkan bahwa pemanfaatan TikTok berdampak positif dalam meningkatkan visibilitas dan penjualan produk batik. Konsistensi dalam pembuatan konten serta adanya interaksi langsung dengan konsumen melalui kegiatan live streaming terbukti mempengaruhi kepercayaan konsumen dan memperluas pasar, tidak hanya di wilayah Surabaya, tetapi juga menjangkau pelanggan dari luar kota. Selain itu, pelaku usaha mulai menerapkan pencatatan transaksi secara manual dan menyusunnya dalam laporan laba rugi serta laporan posisi keuangan bulanan yang sederhana, sesuai dengan prinsip dasar SAK EMKM. Meskipun demikian, UMKM masih menghadapi kendala terkait dengan literasi digital dan akuntansi, pelaku UMKM menunjukkan kemauan untuk beradaptasi dalam pengelolaan usaha berbasis digital.
The Influence of Apparatus Competence, Internal Control and Financial Systems on Fraud Prevention with Morality as Moderation Andrini Akbar; Iskandar Muda; Amlys Syahputra Silalahi
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.768

Abstract

The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative approach with the type of primary data that is the sample of village officials from 139 villages in Rokan Hulu Regency. The sample determination was done using the Cluster random sampling technique. The minimum sample in this study was 246. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results of this study indicate that internal control and financial systems have an effect on fraud prevention, but the competence of the apparatus does not have an effect on fraud prevention. In addition, individual morality is not able to moderate the effect of the competence of the apparatus and financial systems on fraud prevention. However, it is able to moderate the effect of internal control on fraud prevention.
Co-Authors , Rahima Br Purba Abd Latip Abdillah Arif Nasution Abdillah Iskandar Abdul Aziz Ade Elsa Betavia Ade Khadijatul Z. Hrp Adelya Soffy Sembiring Adina S Sembiring Ady Putra Sinambela 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 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 Anita Tarihoran Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifin Wahyudi Hasibuan Arifuddin Maulana Arini Arini Arlyta Gracia Budiman Asmaul Husna Atika Amalia Sholikhah Aynil Ajijar Hamdani Ayu Teresia Hutauruk Azhar Maksum Azizul Kholis Azizul Kholis Azwar Manaf azzahra, an suci Azzakia, Alvira Rizky Bahtiar Bahtiar Bajongga Juan Nadi Togatorop Barus, Okky Putra Bonifasius Hamonangan Tambunan Budi Anshari Nasution Calista Chandra Cherin Mahulae Chilwin Chilwin Chilwin Christian Halomoan Hasibuan Christie Karla Cicilya Evangelista Yunani Purba Denny Irawan Dessy Lora Dearni Damanik Dhian Rosalina Dilinar Adlin Dito Aditia Darma Nasution Dwi Faradiba Siregar Ebigel Damesui Tampubolon Eliyah Acantha Manapa Sampetoding Endang Sulistya Rini Endi Zunaedy Enrich Van Bosar Sitorus Ericson Chandra ERLINA Erlina Erlina Erlina Erlina Erlina Erlina Erna Fitriyawati Esa Setiana Evgeniy V. Kostyrin Fadlan Alkindi Fahmi Natigor Nasution Faisal Fanny Metungku Fathiyah Salsabila Azzahrah Fenny Julistine Tarigan Fiona Ika Dewanty Firman Syarif Firman Syarif Firmansyah Gabriela CM Sormin Geby Citra Ananda Grace Fiftyrina Sibarani Hade Chandra Batubara Haervi Yunira Halomoan Sihombing Hardea Putriani Fadhila Haryono Umar Hastati, Sri Hazri Wahyuni Ht. Suhut Hendry Glenn Yose Sinambela Henny Purnama Dewi Heri Enjang Syahputra Ibnu Affan Indah Rodhiyah Inggrid Lidya Panjaitan Irananda Sihombing Irawan Irawan Irwan Santosa Irwansyah Irwansyah Isfenti Sadalia Jailani Syahputra Siregar Januar Samuelson Gea Jhon Boris Clinton Saragih Joy Renta Oktavia Hutauruk Jumadil Saputra Junawan Junawan Kayyisa Fahani Keulana Erwin Khaira Amalia Fachrudin Khumaidi Klara Srikandi Laia Ku Halim Bin Ku Ariffin Laia, Klara Srikandi Laura Wahdatul Lihar Marandra Lisbetria Simamora Lydia Yuntika 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 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 Nara Pelita Sari Kaban Natalia V. Ruban-Lazareva Natasya Octaverina Nelly Reinalda Sidabutar Nico Gilbert Nathaniel Siagian Nikolay V. Kuznetsov Nurhaflah Soraya Nurhayati Nurhayati Nurmala Nurwani - Oddy Sinaga Ovami, Debbi Chyntia Pangaribuan, Jefri Junifer Prasetya Putra Bangsa Pratiwi Sidauruk 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 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 Riva Ubar Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan 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 Kusuma Sambas Ade Kusuma Sambas Ade Kesuma Santi Arafah Saparuddin Siregar Saragih, Fitriani Sari Mega Florensia Simanungkalit Shara Ketty Moretta Shendy Dennison Shendy Dennison Shira Almira Rahman Siddiqiyah, Arofatus Sirojuzilam Sirojuzilam Hasyim Situmeang, Chandra Sovia Irawaty Sihombing Stephanie Olivia br. Sihaloho Sugianto Sugianto Sugianto Sugianto Susan Cornelya Hermina Syafrizal Helmi Syahrun, Syahrun Syifa Soleha 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 Tuti Rahayu Umi Rahayu Uyuni Widiastuti Vadim V. Ponkratov Vanisa Meifari Wahyuni Maisarah Pane Wilda Anabia Prasasti Yola Yolanda Yoserizal Yudhistira A. Pratama Yuli Anra Damanik Yuniati Yusrizal Yusrizal Yusrizal Zanetha Zuhandi Zul Azmi Zulia Hanum Zulkarnain Zulkarnain Zulkarnain