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Analysis of Accountants' Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements Arum, Mega; Kardi, Kardi; Triatmaja, Muhammad Fithrayudi; Hapsari, Nesti; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2073

Abstract

This study investigates accountants’ perceptions of the use of cloud accounting in enhancing the accuracy and efficiency of financial statements. Utilizing a quantitative research design, data were collected from 120 accountants through a structured questionnaire using a 5-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, validity and reliability tests, correlation analysis, and linear regression. The results indicate that cloud accounting is perceived to significantly improve both the accuracy and efficiency of financial reporting. High correlation values and strong regression results support the positive relationship between cloud accounting usage and financial reporting quality. These findings highlight the strategic importance of cloud-based systems in modern accounting practices and support the adoption of cloud technology to improve organizational performance and transparency.
Transparansi Keuangan Masjid di Era Digital: Mewujudkan Tata Kelola Amanah dan Bebas Fraud Suharsono, Riyanto Setiawan; Sudarmanto, Eko; Mahdi, Fadilla Muhammad; Mubarok, Ahmad Zaki; Ridwan, Mohammad
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 04 (2025): JIEI : Vol. 11, No. 04, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i04.17276

Abstract

Transparent and trustworthy financial management in mosques is a fundamental pillar for maintaining institutional integrity and preventing financial fraud. This article explores the importance of implementing mosque accounting practices that are accountable and aligned with good financial governance principles to enhance public and congregational trust. Using a descriptive-qualitative approach and literature review, the study identifies that many mosques still manage finances in a disorganized and non-transparent manner, with limited oversight. Such conditions increase the risk of fund misappropriation. To address this issue, the article proposes strategies such as adopting digital bookkeeping systems, providing basic accounting training for mosque administrators, and ensuring regular and publicly accessible financial reporting. The application of transparency, congregational participation, and periodic audits are key components in establishing a professional and trustworthy accounting system for mosques. The study concludes that structured financial governance, grounded in Islamic values, is an effective approach to preventing fraud and strengthening the financial accountability of mosque institutions.
Persepsi Siswa Terhadap Model Pembelajaran Problem Based Learning Imron Nugroho Saputro; Pungki Indarto; Eko Sudarmanto; Amanda Eka Rismawati; Anggrahini Sapitri
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini menganalisis dan mengetahui persepsi siswa terhadap model pembelajaran problembased learning pada jenjang Sekolah Menengah Pertama, khususnya pada siswa usia 13–15 tahun. Kajian ini dilatarbelakangi oleh pentingnya pendekatan pembelajaran yang kontekstual, kolaboratif, dan terpusat pada siswa dalam mendukung keterlibatan dan pemahaman belajar. Penelitian ini menggunakan metode kuantitatif dengan desain survei, melibatkan 100 siswa yang telah mengikuti pembelajaran problem based learning. Hasil penelitian menunjukkan bahwa persepsi siswa terhadap pembelajaran berbasis masalah memperoleh hasil analisis reliabilitas data pada kategori tinggi dengan nilai reliabilitas 0,8103. Disimpulkan bahwa pembelajaran berbasis masalah mampu menciptakan suasana belajar yang aktif, relevan, dan mendukung kerja sama antar siswa. Penelitian ini merekomendasikan penerapan pembelajaran berbasis masalah secara lebih luas di tingkat pendidikan menengah pertama serta pentingnya kompetensi guru dalam merancang pembelajaran berbasis masalah. Penelitian selanjutnya disarankan menggunakan pendekatan campuran agar diperoleh pemahaman lebih dalam mengenai pengalaman belajar siswa, serta memperluas cakupan wilayah untuk meningkatkan hasil generalisasi.
Impact of Financial Technology Utilization, Working Capital Management, and Financial Resilience on MSME Sustainability During Uncertainty Economy Lembong, Herningsih Sutri; Tundu, Astrid Kristiana; Anwar, Samsul; Syaiful, Muhammad; Febrina, Ilza; Sudarmanto, Eko
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education (On Progress July-Desembe
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1184

Abstract

Based on the results and discussion, this study concludes that financial technology utilization, working capital management, and financial resilience each have a positive and significant impact on the sustainability of MSMEs during periods of economic uncertainty. The findings highlight that MSMEs that actively adopt digital financial tools, manage their short-term finances efficiently, and develop strong financial resilience are better equipped to withstand and adapt to external shocks such as economic downturns, inflation, and market disruptions. Among the three factors, financial resilience emerged as the most influential, underscoring the critical role of strategic preparedness, adaptability, and financial buffers in ensuring business continuity. These results reinforce the theoretical perspective of the Resource-Based View (RBV), which emphasizes the importance of internal capabilities as sources of sustainable advantage. Therefore, strengthening digital adoption, financial management practices, and resilience-building efforts should be prioritized by MSME stakeholders, including policymakers, financial institutions, and business support organizations to enhance long-term survival and performance in an increasingly volatile economic environment.
The Role of Green Innovation. Cost Efficiency, and Government Incentives on the Financial Sustainability of Eco-Conscious MSMEs Meilandri, Detti; Saputri, Novitasari Agus; Ridwan, Mohammad; Hardiwinoto, Hardiwinoto; Kristanto, Eri; Sudarmanto, Eko
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education (On Progress July-Desembe
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1185

Abstract

This study investigates the influence of green innovation, cost efficiency, and government incentives on the financial sustainability of eco-conscious Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a quantitative approach and survey data collected from 200 MSMEs engaged in sustainable practices, the study employs multiple linear regression analysis with SPSS to test three proposed hypotheses. The results reveal that all three independent variables have a positive and significant impact on financial sustainability. Green innovation enables firms to differentiate their products, improve resource use, and access green markets. Cost efficiency enhances financial performance through waste reduction and operational optimization. Meanwhile, government incentives play a vital role in supporting sustainable initiatives by reducing financial and technical barriers. These findings underscore the strategic importance of integrating internal capabilities and external support to achieve long-term sustainability and competitiveness for MSMEs. The study contributes to the theoretical development of sustainable entrepreneurship and provides practical recommendations for managers and policymakers in emerging economies.
Pengaruh Kesiapan Teknologi, Kreativitas, dan Jejaring Bisnis terhadap Keberlanjutan Usaha Start-up di Sektor Ekonomi Kreatif Jamaludin, Nur; Erdawati, Lena; Sudarmanto, Eko; Putri, Rumanintya Lisaria; Puspita, Rita Sari
Jurnal Ekonomi dan Kewirausahaan West Science Vol 3 No 03 (2025): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v3i03.2506

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh kesiapan teknologi, kreativitas, dan jaringan bisnis terhadap keberlanjutan usaha rintisan di sektor ekonomi kreatif Indonesia. Dengan pendekatan kuantitatif, data dikumpulkan dari 160 responden melalui kuesioner terstruktur yang menggunakan skala Likert 5 poin. Data dianalisis menggunakan Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). Hasil penelitian menunjukkan bahwa ketiga variabel—kesiapan teknologi, kreativitas, dan jaringan bisnis—memiliki pengaruh positif dan signifikan terhadap keberlanjutan bisnis. Di antara ketiganya, kreativitas memiliki pengaruh terkuat, menyoroti perannya yang sentral dalam mendorong inovasi dan daya saing dalam usaha kreatif. Temuan ini menyarankan bahwa meningkatkan kemampuan digital, mengembangkan potensi kreatif, dan memperkuat jaringan kewirausahaan merupakan strategi kritis untuk mendukung pengembangan berkelanjutan dalam ekosistem start-up. Penelitian ini memberikan kontribusi teoretis bagi bidang kewirausahaan berkelanjutan dan implikasi praktis bagi pembuat kebijakan, inkubator, dan pendiri start-up.
LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA Amanda Safa Sabitha; Awalia Az Zahra; Vina Amaliya; Hakim, Mohamad Zulman; Hesty Erviani Zulaecha; Eko Sudarmanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.543

Abstract

This study aims to analyze the effect of Profitability, Company Size, and Executive Character on Tax Avoidance with Leverage as an intervening variable. This study was conducted on industrial companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2023. The study's sample, consisting of 67 industrial sector companies listed on the IDX, was selected using purposive sampling. Based on specific criteria, 48 data points and 27 industrial-related firms were chosen as representatives for the analysis. The study used the Descriptive Statistical Analysis method with samples obtained from the financial statements of companies listed on the IDX during that period. The results of this study prove that simultaneously show that Profitability, Company Size, Executive Character has an effect on Tax Avoidance. Profitability has an effect on Leverage. Company Size and Executive Character do not affect Leverage. Profitability, Company Size and Leverage do not affect Tax Avoidance. Executive Character affects Tax Avoidance. Leverage is unable to intervene in the relationship between Profitability, Company Size and Executive Character on Tax Avoidance.
The Impact of Public Accountant Competence, Audit Review Quality, and Timeliness of Reporting on Client Loyalty through Audit Trust in Accounting Firms in Jakarta Aulia, Triana Zuhrotun; Puspitasari, Ria; Maulana, Bonnix Hedy; Nurhayadi, Willy; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 08 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i08.2161

Abstract

This study examines the influence of public accountant competence, audit review quality, and timeliness of reporting on client loyalty, with audit trust serving as a mediating variable. The research was conducted on public accounting firms operating in Jakarta using a quantitative approach. A total of 250 valid responses were collected through a structured questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings indicate that public accountant competence, audit review quality, and timeliness of reporting have significant positive effects on audit trust. In turn, audit trust significantly influences client loyalty. Moreover, audit trust partially mediates the relationship between each independent variable and client loyalty, underscoring its critical role in shaping long-term client relationships. The study provides both theoretical contributions and practical implications for public accounting firms in fostering client trust and retention.
Comparison of E-Commerce Transactions in Conventional Accounting and Sharia Accounting Sudarmanto, Eko
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 2 No. 2 (2022): Optimizing Global Benefit for Future Wellbeing
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v1i1.10

Abstract

Muamalah and business develop along withtechnological developments and human needs. When thebusiness model and muamalah develop, this developmentmust be responded to appropriately and carefully. Not onlyrelated to the aspects of benefits, harm and legalconditions that govern it, but also must be prepared anddeveloped the model and accounting system needed. Oneform of the new trading business is e-commerce. Namelybusiness activities involving consumers, manufacturers,providers, and brokers using computer networks, namelythe internet. So that e-commerce transactions have severalcharacteristics, including: unlimited transactions,anonym transactions, digital and non-digital products,and intangible goods. Based on several characteristicsfound in e-commerce transactions, the applicable lawrelated to the transaction is the law regarding longdistance buying, salam and salaf law, hawalah law andelectronic money. With the different viewpoints and legalbasis for e-commerce transactions, the accountingtreatment between conventional and Sharia systems alsohas several differences. Sharia Accounting Bai’ as-Salamis a buying and selling accounting system that is mostsuitable for e-commerce transactions
The Impact of Public Accountant Competence, Audit Review Quality, and Timeliness of Reporting on Client Loyalty through Audit Trust in Accounting Firms in Jakarta Aulia, Triana Zuhrotun; Puspitasari, Ria; Maulana, Bonnix Hedy; Nurhayadi, Willy; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 08 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i08.2161

Abstract

This study examines the influence of public accountant competence, audit review quality, and timeliness of reporting on client loyalty, with audit trust serving as a mediating variable. The research was conducted on public accounting firms operating in Jakarta using a quantitative approach. A total of 250 valid responses were collected through a structured questionnaire and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings indicate that public accountant competence, audit review quality, and timeliness of reporting have significant positive effects on audit trust. In turn, audit trust significantly influences client loyalty. Moreover, audit trust partially mediates the relationship between each independent variable and client loyalty, underscoring its critical role in shaping long-term client relationships. The study provides both theoretical contributions and practical implications for public accounting firms in fostering client trust and retention.
Co-Authors . Syamsulbahri AA Sudharmawan, AA Abbas, Dirvi Surya Abdul Karim Abdul Karim Butar-Butar Abel Haryanto Ade Muslimat, Ade Adela Rhiana Novitasari Adinda Yuvita Lestari Afridayani Agam Akhmad Syaukani, Agam Akhmad Agi Nanjar Agung Zulfikri Ahmad Ahmad Ahmad Amarullah, Ahmad Ahmad Rizani Ahmad Rizani, Ahmad Ahmad Sulaiman, Ahmad Ahmad Zaki Ahmad Zaki Mubarok Ahmad Zaki Mubarok, Ahmad Zaki Ai Siti Nurmiati Ak. S.E. Desak Nyoman Sri Werastuti . Akbari, Deni Adha Alamsyah, Shoffan Alfiana Alhazar Rinaldi Amaliya, Vina Amanda Eka Rismawati Amanda Safa Sabitha Ambar Kusuma Astuti Ambar Kusuma Astuti Anantawikrama Tungga Atmadja Andi Saadillah Andika Isma Andree Tiono Kurniawan Andrew Shandy Utama Andri Triyantoro Anggrahini Sapitri Anggraini Soemadi Anggun Munifatul Afifah Anugrah Nur Warthadi Ariawan, Ariawan Arief Fahmi Lubis Arief Yanto Rukmana Arnes Yuli Vandika Arniwita Arniwita, Arniwita Arum, Mega Arumingtyas, Fida Asri Ady Bakri Asri Ady Bakri Asri Ady Bakri Astuti, Winata Aji Aulia, Triana Zuhrotun Awalia Az Zahra Ayke Nuraliati Ayu Puspita Sari Bakri, Asri Ady Barus, Irwan Irawadi Basuki Bhaswarendra Guntur Hendratri Bhaswarendra Guntur Hendratri Budi Rohmansyah Budi, Hasiun Chairil Afandy Chairil Afandy Chandra, Johnny Citra Kharisma Utami Citra Puspa Permata Danendra, Akhdan Belva Evan Daniel Pasaribu Daniel Rahandri DARMAN Darmawan Listya Cahya Darojat, Ilma Dedi Haryadi Deni Iskandar Deni Iskandar Desi, Anistya Vinta Dewi Rohmi Bai Kurnia Djuhrijjani Djuhrijjani Djunaedi Djunaedi Dwi Saleha Edy Susanto Edy Susanto Efendi Sugianto Effriyanti Effriyanti Eka Budi Yulianti Emi Yulia Siska Endang Supriatna Erdawati, Lena Erlin Dolphina Erwina Kartika Devi Eva Yuniarti Utami Evaf Maulina Fachrurazi Fadilla Muhammad Mahdi Fajar Rahmat Aziz Farida Arinie Soelistianto Fathoni, Muhad Fauzan Hidayat Fazira, Rabitha Febrina, Ilza Ferry WF Waangsir Fildansyah, Rully Finny Redjeki Fitriah Handayani Frans Sudirjo Gatot Jariono Gatot Wijayanto Gusneli Gusneli Hafidzullah, Muhammad Rijal Hakim, Mohamad Zulman Hanifah Nurul Muthmainah Hardiwinoto Hardiwinoto, Hardiwinoto Harimurti Wulandjani Hasan, Muh Heny Fitriani Herry Ramadhani Hersiyati Palayukan Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hidayatulloh, A.Nururrochman Himawan Sutanto Himawan Sutanto, Himawan I Made Pradana Adiputra Ibnu Aswat Ida Ayu Putri Suprapti Ignatius Septo Pramesworo ika yulianingsih Ilham Imam Hidayat Imron Nugroho Saputro Indah Yuliana Ingkak Chintya Wangsih Irdiana, Sukma Irma Irmanelly, Irmanelly Irra Chrisyanti Dewi Irwan Moridu Ismed Wijaya Isrok Isrok Isrok Isrok Iwan Adinugroho Iwan Harsono Jamaludin, Nur Jasiah Jasiah Jennifer Farihatul Bait Judijanto, Loso Juni Iswanto Juni iswanto Jushermi Jushermi Kalijunjung Hasibuan Kamalia, Dea Amanda Kardi Kardi, Kardi Kaswoto, Junet Khamaludin Khamaludin KIMSEN, KIMSEN Koko Komaruddin, Koko Kristanto, Eri Kurniawan , M. Ilham Syafiq Kusmiyatun, Kusmiyatun Legito Legito Lembong, Herningsih Sutri Liestyowati Liestyowati Loso Judijanto Lucky Mahesa Yahya Lucky, Muhammad Lucy Sri Musmini M. Dedy Eko Trisyono Safari M. Imam Muttaqijn M. Yusuf Bahtiar, M. Yusuf Mahadi, Nur Rizky Putri Mamdukh Budiman Marsiwi, Dwiati Masoud Lajevardi Maulana, Bonnix Hedy Mayratih, Siska Mega Andani Mega Arum Mega Ilhamiwati Mega Lestari Meilandri, Detti Mislan Sihite, Mislan Moh Gifari Sono Moh Gifari Sono Mohammad Ridwan Muhad Fatoni Muhamad Akbar Muhamad Ammar Muhtadi Muhammad Abdul Ilah Muhammad Abdul Rosid Muhammad Hendra Muhammad Irwan Muhammad Lucky Muhammad Syafri Muhammad Syafri Muhammad Syaiful Muhammad Syaiful Muhammad Taswin MUHAMMAD, RIO AMANDA Munzir Munzir, Munzir Murthada Murthada Musiana Musiana Muslahuddin As'ad Musran Munizu Mustaqim, Wahyu Nur Nabila Azura Qothrunnada Nanda Alfian Mahardika Nanik Wahyuni ‎ Nasirly, Riri - Nasution, Evriza Noverda Nesti Hapsari Nicholas Renaldo Nikma Bilondato Nindiasari, Avininda Dewi Ningsih, Tri Widyastuti Nining Purwaningsih NIZLA ROHAYA Novela Deva Puasa Sucifa Fitriansyah Novitasari Agus Saputri Nugroho Susanto Nugroho, Budi Sulistiyo Nur Hakim Nur Hayati Nur Subekti Nurhayadi, Willy Nurhidayat Nurhidayat Nurul Aulia Mentari Nusran, Muhammad Octasylva, Annuridya Rosyidta Pratiwi Palupiningtyas, Dyah Pambudi, Januar Eky Pika Yolanda Pitri Wahyuni Pratiwi Octasylva, Annuridya Rosyidta Prayitno, Mustofa Aji Pungki Indarto Purnamasari, Yuana Fasya Purnomo, Djauhar Edi PURWANTI PURWANTI Puspita, Rita Sari Putra, Iwan Eka Putri, Inez Novitasari Putro, Rizki Listyono Rachmania, Dewi Rahma Maulidia Rahman, Kristanti Rahmat, Ariawan Ramdan Yusuf Ramdani, Safier Ramdhan Kurniawan Rani Eka Arini Repi Dwi Putri Respatiningsih, Inneke Retnawati Siregar Ria Puspitasari Riesta Ayu Delia Riesta Ayu Delia Rika Desiyanti Rina Destiana Rina Malahayati Rini Angriani Idrus Riyanto Setiawan Suharsono Rosid, Muhammad Abdul Rosyid Nurrohman Ruci Arizanda Rahayu Rully Fildansyah Rumanintya Lisaria Putri, Rumanintya Lisaria Safitri, Elvina Sahabuddin Nanda Said Hamzali Saleh, Hairul Salwa Aulia Novitasari Samalua Waoma Samsul Anwar Saparman Saparman Saputra , Dimas Dodo Saputra, M Wahid sarmiati sarmiati Sartina R Male Sasmita, Djenni Satrio Sakti Rumpoko Sehan Rifky Septi, Iti Setyowati Subroto Siregar, Indra Gunawan Siti Noor khikmah Siti Rosmayanty Sitti Rabiah Yusuf Sitti Ramelan Chadidjah Slamet Riyadi Sono, Moh Gifari Sri Rahayu Sugianto, Efendi Sugiharti Sugiharti Sugiono Sugiono Sulfianty Sulistyowati, Nur Wahyuning Suroso Suroso Susilo, Priyo Sutoto, Agung Suwandi Suwandi Syafaat Rudin Syahrianti Syam Syamsu Rijal T Saiful Basri Tamaulina Br Sembiring Tanti Widia Nurdiani Taswin, Muhammad Tirangga Ansori Titi Rapini, Titi Tora Yuliana Toto Sugihyanto Tri Winarsih Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triatmaja, Muhammad Fithrayudi Trinandari Prasetyo Nugrahanti Trisna Agus Brata Tundu, Astrid Kristiana Umi Haryani Ummu Kalsum Usman Tahir Vera Septi Sistiasih Vina Amaliya Wahyono, Zubaidi Warto - Wenny Desty Febrian Febrian Wijaya, Ismed Wijaya, Muhamad Rizky Wijayanti, Indah Oktari Wily Mohammad Wirawati Abjan Wulandjani, Harimurti Yahawi, Seleman Hardi Yana Priyana Yanti Susanti Yasrul Yayuk Suprihartini Yuliana Yulianingsih, Ika Yultan Demmanggasa Yusniar Yusniar Yusniar, Yusniar Yusuf, Siti Rabiah Yusuf, Sitti Rabiah ZA, Saida Zainurossalamia Zainal Arifin Zainul Anwar Zubaidi Wahyono Zulaecha, Hesty Erviani Zuliyati