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Sudarmanto, Eko
Universitas Muhammadiyah Tangerang, Indonesia
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The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java Wijaya, Muhamad Rizky; Suwandi, Suwandi; Hapsari, Nesti; Pratiwi Octasylva, Annuridya Rosyidta; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2282

Abstract

This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
The Effect of Financial Literacy, Financial Attitudes, and Financial Planning on Student Financial Behavior in West Java Barus, Irwan Irawadi; Chandra, Johnny; Fitriani, Heny; Nindiasari, Avininda Dewi; Sudarmanto, Eko
West Science Business and Management Vol. 3 No. 03 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i03.2240

Abstract

This study examines the impact of financial literacy, financial attitudes, and financial planning on the financial behavior of students in West Java. Using a quantitative approach, data were collected from 170 student respondents through questionnaires with a 5-point Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that financial attitudes, financial literacy, and financial planning have positive and significant effects on financial behavior. Among the three variables, financial attitudes have the strongest influence, followed by financial literacy and financial planning. The model explains 81.5% of the variance in financial behavior, indicating strong predictive power. These findings highlight the importance of fostering positive financial attitudes, enhancing financial knowledge, and encouraging structured financial planning to promote responsible financial behavior among students. The study contributes to the growing body of literature in behavioral finance and provides practical insights for educators and policymakers in designing effective financial education programs.
HOW DOES THE AUDIT COMMITTEE DETECT FRAUD? Eko Sudarmanto; Imam Hidayat; Hakim, Mohamad Zulman; Adela Rhiana Novitasari; Anggun Munifatul Afifah; Pika Yolanda
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.325

Abstract

Financial statement fraud is a mismatch between the application of accounting principles and the preparation of financial reports with the aim of deceiving users of financial statements. This research aims to analyze the influence of the Fraud Hexagon on financial statement fraud. There are 10 variables used, namely Financial Target, Financial Stability, External Pressure, ineffective monitoring, nature of industry, collusion, change in director, change in auditor, frequent number of CEO's picture, and political connections. Financial statement fraud is measured using the Beneish M-Score Model. The sample in this research is infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022 with the number of samples used being 29 companies. Data analysis in this study used panel data regression analysis and MRA. The results of this research show that financial stability, collusion, frequent number of ceo' pictures have a negative influence on financial statement fraud. Nature of industry and change in director have a positive influence on financial statement fraud. Meanwhile, financial targets, external pressure, ineffective monitoring, change in auditors, and political connections have no influence on the potential for fraudulent financial statements. In terms of moderating the audit committee, this variable shows that financial stability, collusion, change in directors and frequent number of CEO's pictures are capable of moderate. Meanwhile, financial targets, external pressure, ineffective monitoring, nature of industry, change in auditors and political connections are not able to moderate financial report fraud.
TOWARD A NEW PARADIGM OF ORGANIZATIONAL STRUCTURES IN THE AGE OF ARTIFICIAL INTELLIGENCE: A COMPARATIVE THEORETICAL STUDY Masoud Lajevardi; Mega Arum; Yanti Susanti; Dwi Saleha; Eko Sudarmanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.598

Abstract

This paper aims to develop a novel theoretical framework for organizational structures in the era of artificial intelligence (AI). It conducts a comparative analysis of traditional, modern, and postmodern organizational structures to identify limitations in accommodating AI’s autonomous capabilities. Through extensive literature review and critical analysis, the study synthesizes organizational theories with emerging AI research to propose a new paradigm integrating AI as an active participant in organizational dynamics. The findings reveal a significant theoretical gap in existing models, which predominantly treat AI as a tool rather than an autonomous agent. The proposed AI-driven paradigm emphasizes distributed intelligence, adaptive structural fluidity, human-AI symbiosis, and transparent accountability. The conceptual nature of the study calls for empirical validation across different industries and cultures. The paradigm provides a framework for managers and practitioners to redesign organizational architectures, fostering agility and ethical governance in AI-augmented environments. This research fills a critical gap in organizational theory by positioning AI as a core actor influencing structure and decision-making, offering a comprehensive model for organizations navigating the complexity of the digital age.
Pengaruh Thin Capitalization, Corporate Risk dan Sales Growth Terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi Amaliya, Vina; Sudarmanto, Eko
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2350

Abstract

This study aims to determine the Effect of Thin Capitalization, Corporate Risk and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Energy Sector Companies listed on the (IDX) in 2020-2024. This study uses a quantitative approach. The population in this study includes Energy companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sampling technique used is Purposive Sampling. Based on the established criteria, 23 company samples were obtained. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The method used in this study is panel data regression analysis using Eviews 12. The results of this study indicate that simultaneously Thin Capitalization, Corporate Risk, Sales Growth together have an effect on Tax Avoidance and Institutional Ownership has no effect on Tax Avoidance. Partially, Institutional Ownership cannot moderate the relationship between Thin Capitalization and Tax Avoidance, and Institutional Ownership can moderate the relationship between Corporate Risk and Sales Growth on Tax Avoidance.
Strategi Meningkatkan Keterampilan Motorik Kasar Melalui Permainan Gobak Sodor (Penelitian Tindakan Kelas Pada Siswa Kelas V MIM Gonilan Kartasura) Saputra , Dimas Dodo; Jariono, Gatot; Sudarmanto, Eko
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk meningkatkan keterampilan motorik kasar siswa kelas V MIM Gonilan, Kartasura melalui permainan tradisional Gobak Sodor. Latar belakang penelitian ini adalah rendahnya capaian motorik kasar siswa, khususnya dalam aspek kecepatan, kekuatan, keseimbangan, dan kelincahan. Penelitian ini menggunakan pedekatan Penelitian Tindakan Kelas (PTK) model Kemmis dan McTaggart dengan dua siklus. Subjek penelitian berjumlah 27 siswa. Data dikumpulkan melalui tes keterampilan motorik (lari 4x5 meter, lompat jauh tanpa awalan, dan lari 30 meter) serta observasi aktivitas siswa. Hasil penelitian menunjukkan bahwa keterampilan motorik kasar siswa meningkat secara signifikan. Pada siklus I, tingkat ketuntasan siswa sebesar 44% dengan rata-rata nilai 70, sedangkan pada siklus II meningkat menjadi 100% dengan rata-rata nilai 83. Hasil ini membuktikan bahwa permainan Gobak Sodor efektif untuk meningkatkan keterampilan motorik kasar siswa sekolah dasar. Secara teoritis, penelitian ini memperkuat konsep bahwa permainan tradisional efektif dalam mengembangkan keterampilan motorik anak. Secara praktis, penelitian ini memberikan alternative strategi pembelajaran PJOK yang menyenangkan sekaligus melestarikan budaya lokal. Penelitian ini merekomendasikan integrasi permainan tradisional dalam pembelajaran pendidikan jasmani untuk mengoptimalkan perkembangan fisik siswa sekaligus melestarikan budaya bangsa.
Islam and the Green Economy in Review of Sharia Principles for Sustainable Business Practices Kaswoto, Junet; Simamora, Mukti; Rijadi, Puti Khairani; Ramdani, Safier; Sudarmanto, Eko
West Science Islamic Studies Vol. 3 No. 04 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i04.2325

Abstract

This study reviews the intersection of Islamic principles and green economy practices, emphasizing how Sharia law can guide sustainable business operations. Using a literature review approach, 15 scholarly articles from Google Scholar were analyzed to identify key Sharia-based concepts—such as stewardship (khalifah), avoidance of waste (israf), ethical investment, and social responsibility—that support environmentally sustainable and socially responsible business practices. The findings reveal that integrating Sharia principles into corporate strategies promotes ecological preservation, ethical governance, and long-term economic resilience. Practical approaches highlighted include Sharia-compliant financing, green supply chain management, and eco-friendly corporate governance. This study underscores the potential of Islamic jurisprudence as a framework for advancing the green economy, offering insights for scholars, policymakers, and business practitioners seeking to harmonize religious ethics with sustainable development.
ANALYSIS OF THE IMPACT OF BLOCKCHAIN INTEGRATION, REGULATORY COMPLIANCE TECHNOLOGY, AND ACCOUNTANTS' TECHNOLOGICAL COMPETENCE ON TRANSPARENCY AND EFFICIENCY IN PUBLIC SECTOR ACCOUNTING IN INDONESIA Natong, Asriani; Aulia, Triana Zuhrotun; Sudarmanto, Eko
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.163

Abstract

This study investigates the impact of blockchain integration, regulatory compliance technology, and accountants’ technological competence on transparency and efficiency in public sector accounting in Indonesia. Employing a quantitative research design, data were collected from 130 public sector accountants and financial management staff using a five-point Likert scale questionnaire. The data were analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS 3). The results reveal that blockchain integration and regulatory compliance technology significantly enhance transparency and efficiency in public sector accounting. Moreover, accountants’ technological competence plays a vital role in reinforcing these relationships by enabling more effective utilization of digital tools and systems. These findings emphasize that technological innovation, when combined with human capability, contributes to improved governance, accountability, and operational performance in Indonesia’s public sector. The study highlights the necessity for public institutions to invest not only in digital transformation but also in continuous professional training to strengthen financial transparency and efficiency.
THE EFFECT OF CLOUD ACCOUNTING IMPLEMENTATION, DIGITAL LITERACY, AND CYBERSECURITY AWARENESS ON FINANCIAL STATEMENT QUALITY AND AUDIT READINESS IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA Rianto, Rianto; Aulia, Triana Zuhrotun; Sudarmanto, Eko
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.165

Abstract

This study examines the effect of cloud accounting implementation, digital literacy, and cybersecurity awareness on financial statement quality and audit readiness among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach was employed with 120 respondents, using a Likert scale questionnaire (1–5) to collect data. The analysis was conducted using Structural Equation Modeling – Partial Least Squares (SEM-PLS 3) to evaluate both the measurement and structural models. The results indicate that cloud accounting implementation, digital literacy, and cybersecurity awareness each have a significant positive effect on financial statement quality. In turn, financial statement quality strongly and positively influences audit readiness. Furthermore, financial statement quality was found to partially mediate the relationship between the three independent variables and audit readiness. These findings highlight the importance of technological adoption, digital competency, and cybersecurity awareness in enhancing financial transparency and audit preparedness among MSMEs. The study provides both theoretical contributions to the digital transformation literature and practical guidance for policymakers, practitioners, and MSME managers in Indonesia.
Pelatihan Teknis Operasional Mendeley Manager References Dan Ms Word Bagi Mahasiswa Dalam Penyusunan Daftar Pustaka Syam, Syahrianti; Za, Saida Zainurossalamia; Nurmiati, Ai Siti; Saadillah, Andi; Sudarmanto, Eko
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1596

Abstract

Studi ini bertujuan untuk menyelidiki efektivitas pelatihan teknis operasional dalam penggunaan Mendeley Manager untuk mengelola referensi dan menyusun daftar pustaka dengan Microsoft Word. Mahasiswa merupakan subjek penelitian yang dilibatkan dalam pelatihan intensif. Metode pelatihan meliputi demonstrasi praktis, panduan langkah demi langkah, dan sesi tanya jawab interaktif. Hasil penelitian menunjukkan peningkatan signifikan dalam pemahaman mahasiswa tentang penggunaan Mendeley Manager dan kemampuan mereka dalam menyusun daftar pustaka yang akurat dan terstruktur. Implikasi dari penelitian ini adalah pentingnya pelatihan teknis yang tepat dalam memfasilitasi mahasiswa dalam menggunakan alat manajemen referensi modern untuk meningkatkan kualitas penulisan ilmiah mereka.
Co-Authors . Syamsulbahri AA Sudharmawan, AA Abbas, Dirvi Surya Abdul Karim Abdul Karim Butar-Butar Abjan, Wirawati Ade Muslimat, Ade Adela Rhiana Novitasari Adha, Wahyuni Istiqomah Adinda Yuvita Lestari ADINUGROHO, IWAN Ady Bakri, Asri Afifi, Zaenal Afridayani Agam Akhmad Syaukani, Agam Akhmad Agi Nanjar Agung Zulfikri Agus Susilo Ahalik, Ahalik Ahmad Ahmad Ahmad Ahmad Ahmad Amarullah, Ahmad Ahmad Rizani Ahmad Rizani, Ahmad Ahmad Sulaiman, Ahmad Ahmad Zaki Ahmad Zaki Mubarok Ahmad Zaki Mubarok, Ahmad Zaki Ak. S.E. Desak Nyoman Sri Werastuti . Akbari, Deni Adha Alamsyah, Shoffan Alfiana Alfiana , Alfiana Alhazar Rinaldi Amaliya, Vina Amanda Eka Rismawati Amanda Safa Sabitha Ambar Kusuma Astuti Ambar Kusuma Astuti Anantawikrama Tungga Atmadja Andani, Mega Andi Saadillah Andika Isma Andree Tiono Kurniawan Andrew Shandy Utama Andri Triyantoro Anggoro, Santoso Dwi ANGGRAENI, RENI Anggrahini Sapitri Anggraini Soemadi Anggun Munifatul Afifah Anugrah Nur Warthadi Ariawan, Ariawan Arief Fahmi Lubis Arief Yanto Rukmana Arini, Rani Eka Arnes Yuli Vandika ARNILIS, YANTI Arniwita Arniwita, Arniwita Arum, Mega Arumingtyas, Fida Arvy N. Osma As'ad, Muslahuddin Asri Ady Bakri Asriani Natong Astuti, Winata Aji Asy Syahidah, Annisa Aulia, Triana Zuhrotun Awalia Az Zahra Awaliyah, Reni Ayke Nuraliati Ayu Puspita Sari aziz, fajar rahmat B.A.N.Krishantha Bakri, Asri Ady Barus, Irwan Irawadi Basri, T Saiful Basuki Bhaswarendra Guntur Hendratri Bilondato, Nikma Budi Rohmansyah Budi, Hasiun C.G.Kothalawala Chadidjah, Sitti Ramelan Chairil Afandy Chairil Afandy Chasani, Rahmatika Nur Citra Kharisma Utami Citra Puspa Permata Danendra, Akhdan Belva Evan Daniel Rahandri DARMAN Darman Darman Darmawan Listya Cahya Darmawan Listya Cahya Darojat, Ilma Dedi Haryadi Deni Iskandar Deni Iskandar Deniza Mukti Desi, Anistya Vinta Desiyanti, Rika Dewi Rohmi Bai Kurnia Dien Ajeng Fauziah DINI NURDIANI Djuhrijjani Djuhrijjani Djuhrijjani Djuhrijjani, Djuhrijjani Djunaedi Djunaedi Dony Oktafia Putra Dwi Saleha edy susanto Edy Susanto Efendi Sugianto Effriyanti, Effriyanti Elka Fikri, Muhammad Emi Yulia Siska Endang Supriatna Erdawati, Lena Erlin Dolphina Erwina Kartika Devi Eva Yuniarti Utami Evaf Maulina Fachrurazi Fadilla Muhammad Mahdi Fahmy Fachrezzy Fahry Reza Fajar Rahmat Aziz Farida Arinie Soelistianto Fathoni, Muhad Fauzan Hidayat Fazira, Rabitha Febrian, Wenny Desty Febrina, Ilza Ferry WF Waangsir Fildansyah, Rully Fitriah Handayani Fitrianingsih, Dwi Fitriansyah, Novela Deva Puasa Sucifa Frans Sudirjo Frans Sudirjo Fricy Rumintjap Furqon, Wahyul Gatot Jariono Gatot Wijayanto Gusneli Gusneli Gusti Dian Prayogi Hadiono, Hadiono Hafidzullah, Muhammad Rijal Hakim, Mohamad Zulman Hakim, Nur Halim, Indra Hamza N. Aljumaili Hamzali, Said Hanifah Nurul Muthmainah Hardiwinoto Hardiwinoto, Hardiwinoto Harimurti Wulandjani Haris Nugroho Haryanto, Abel Hasan, Muh Hendratri, Bhaswarendra Guntur Heny Fitriani Herry Ramadhani Hersiyati Palayukan Hesti Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hidayatulloh, A.Nururrochman Hikmahwati Himawan Sutanto Himawan Sutanto, Himawan I Made Pradana Adiputra Ibnu Aswat Ida Ayu Putri Suprapti Idrus, Rini Angriani Ignatius Septo Pramesworo Ihsan, Andi ika yulianingsih Ilah, Muhammad Abdul Ilham Ilhamiwati, Mega Imam Hidayat Imron Nugroho Saputro Indah Permata Dewi Indah Yuliana Ingkak Chintya Wangsih Iqsandri, Rai Irdiana, Sukma Irma Irma Irma Irmanelly, Irmanelly Irra Chrisyanti Dewi Irwan Irwan Irwan Moridu Ismed Wijaya Isrok Isrok Isrok Isrok Istiasih, Shitny Dwi Iswanto, Juni Iwan Adinugroho Iwan Harsono Iwan Hermawan Jasiah , Jasiah Jasiah Jasiah Jennifer Farihatul Bait Johnny Chandra Judijanto, Loso Juminawati, Sri Juni iswanto Jushermi Jushermi, Jushermi K.G.Dhammika B. Katupulle Kalijunjung Hasibuan Kamalia, Dea Amanda Kaswoto, Junet Kautsar Rizqi Nursyifa, Kautsar Rizqi Khamaludin Khamaludin Khamaludin, Khamaludin Khoirunnisa Siregar KIMSEN, KIMSEN Koko Komaruddin, Koko Kristanto, Eri Kurniawan , M. Ilham Syafiq Kusmiyatun, Kusmiyatun Kusumo, Bagus Edi Laras Amarita legito, Legito Lembong, Herningsih Sutri Liestyowati Liestyowati Liyusabyte Ali 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 Maharani, Astrid Mamdukh Budiman Marsiwi, Dwiati Masoud Lajevardi Maulana, Bonnix Hedy Maulina, Evaf Mayndarto, Eko Cahyo Mayratih, Siska Mega Andani Mega Arum Mega Ilhamiwati Mega Lestari Mega Lestari Meilandri, Detti Mislan Sihite, Mislan Moh Gifari Sono Moh Gifari Sono Mohammad Ridwan Mos Indrawati Muhad Fatoni Muhamad Akbar Muhamad Akbar Muhamad Ammar Muhtadi Muhammad Abdul Ilah Muhammad Abdul Rosid Muhammad Hendra Muhammad Irwan Muhammad Lucky Muhammad Syafri Muhammad Syafri, Muhammad Muhammad Syaiful Muhammad Taswin MUHAMMAD, RIO AMANDA Muhtadi, Muhamad Ammar Mujiani, Sari Munzir Munzir, Munzir Murthada Murthada Musiana Musiana Muslahuddin As'ad Musran Munizu Mustaqim, Wahyu Nur Muthmainah, Hanifah Nurul Mutia Pamikatsih N Nurhidayat, N Nabila Azura Qothrunnada Nanda Alfian Mahardika Nanda, Sahabuddin Nanik Wahyuni ‎ Nanjar, Agi Nasirly, Riri - Nasution, Evriza Noverda Navis, Za’im Farhan Nesti Hapsari Nicholas Renaldo Nikem Kurnia Ningsih Nindiasari, Avininda Dewi Ningsih, Tri Widyastuti Nining Purwaningsih NIZLA ROHAYA Noor, Surya Ramadhan Novela Deva Puasa Sucifa Fitriansyah Novitasari Agus Saputri Novitasari, Salwa Aulia Nugroho Susanto Nugroho, Budi Sulistiyo Nugroho, Hanif Nur Hakim Nur Hayati Nur Subekti Nur Subekti, Nur Subekti Nur W, Anugrah Nurdian, Dini i Nurhayadi, Willy Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurmiati, Ai Siti Nurul Aulia Mentari Nurwijayanti Nusran, Muhammad Octasylva, Annuridya Rosyidta Pratiwi Palupiningtyas, Dyah Pambudi, Januar Eky Pasaribu, Daniel Pika Yolanda Pitri Wahyuni Prakosa Gempur Pamungkas Prasetyo, Fitria Madaniah Pratiwi Octasylva, Annuridya Rosyidta Prayitno, Mustofa Aji Prihantara Utama, Bangun Pungki Indarto Purnamasari, Yuana Fasya Purnomo, Djauhar Edi PURWANTI PURWANTI Puspita, Rita Sari Putra, Iwan Eka Putri, Inez Novitasari Putro, Rizki Listyono Rachmani, Ferlinda Ainur Rachmania, Dewi Raden Mohamad Herdian Bhakti Rahaditama, Muhammad Williams Rahma Maulidia Rahma Nurzianti, Rahma Rahman, Kristanti Rahmat, Ariawan Ramdan Yusuf Ramdani, Safier Ramdhan Kurniawan Rani Eka Arini Redjeki, Finny Reni Anggraeni Repi Dwi Putri Respatiningsih, Inneke Retnawati Siregar Reza, Fahry Ria Puspitasari Rianto Rianto Riesta Ayu Delia Riesta Ayu Delia Rifky , Sehan Rijadi, Puti Khairani Rika Desiyanti Rina Destiana Rina Malahayati Rinaldi, Alhazar Rini Angriani Idrus Riyanto Setiawan Suharsono Rochmadi Rochmadi Rohaya, Nizla Rosid, Muhammad Abdul Rosidawaty Rosidawaty Rosyid Nurrohman Ruci Arizanda Rahayu Rudin, Syafaat Rully Fildansyah Rumanintya Lisaria Putri, Rumanintya Lisaria Safitri, Elvina Safitri, Wanda Said Hamzali Saleh, Hairul Saleha, Dwi Salwa Aulia Novitasari Samalua Waoma Samsul Anwar Saparman Saparman Saparman, Saparman Saputra , Dimas Dodo Saputra, M Wahid Saputro, Ahmad Eko Saputro, Imron Nugroho Sarmiati Sarmiati Sartina R Male Sasmita, Djenni Satrio Sakti Rumpoko Sehan Rifky Septi Sistiasih, Vera Septi, Iti Setyowati Subroto Setyowati Subroto Simamora, Mukti Siregar, Indra Gunawan Siregar, Retnawati Siregar, Yani Sukriah Siska, Emi Yulia Siti Noor khikmah Siti Rosmayanty Sitti Rabiah Yusuf Sitti Ramelan Chadidjah Slamet Riyadi Soelistianto, Farida Arinie Solihin Solihin Sono, Moh Gifari SRI RAHAYU Sudrajat, Adam Sugianto, Efendi Sugiharti Sugiharti Sugiharti Sugiharti Sugiono Sugiono Sulfianty Sulistyowati, Nur Wahyuning Suparman Suprapti, Ida Ayu Putri Supriatna, Endang Suroso Suroso Susilo, Priyo Sutoto, Agung Suwandi Suwandi Syafaat Rudin Syahrianti Syam, Syahrianti Syamsu Rijal Tahir, Usman Tamaulina Br Sembiring Tanti Widia Nurdiani Taswin, Muhammad Taupik, Opik Teguh Prakoso Tirangga Ansori Titi Rapini, Titi Tora Yuliana Toto Sugihyanto Toto Sugihyanto Tri Winarsih Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triatmaja, Muhammad Fithrayudi Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Trisna Agus Brata Triyantoro, Andri Tulloh, Rahma Tundu, Astrid Kristiana Umi Haryani Ummu Kalsum Usman Tahir Utami , Eva Yuniarti Utami, Eva Yuniarti Uzizatun Maslikah Vera Septi Sistiasih Vina Amaliya Wahyono, Zubaidi Warto - Wijaya, Ismed Wijaya, Muhamad Rizky Wijayanti, Indah Oktari Wily Mohammad Windasari, Ihsanul Wirawati Abjan Wulandari, Desti Wulandjani, Harimurti Yaghfir Alifah, Fathimah Yahawi, Seleman Hardi Yana Priyana Yanti Susanti Yasrul Yayuk Suprihartini Yuliana Yuliana Yulianingsih, Ika Yulianti, Eka Budi Yultan Demmanggasa Yunita, Prita Yusniar Yusniar Yusniar, Yusniar Yusuf, Siti Rabiah Yusuf, Sitti Rabiah ZA, Saida Zainurossalamia Zainal Arifin Zainuddin, Zainuddin Zubaidi Wahyono Zulaecha, Hesty Erviani Zulfikri , Agung Zuliyati