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All Journal Jurnal Varidika Jurnal Ilmiah Ekonomi Islam Pendas : Jurnah Ilmiah Pendidikan Dasar Gelanggang Olahraga: Jurnal Pendidikan Jasmani dan Olahraga (JPJO) Journal Physical Education, Health and Recreation JURNAL PENDIDIKAN TAMBUSAI Competitive Jurnal Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmu Manajemen JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of SPORT (Sport, Physical Education, Organization, Recreation, and Training) Jurnal PORKES Buletin KKN Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat Didaktik : Jurnal Ilmiah PGSD STKIP Subang JSES : Journal of Sport and Exercise Science GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Law, and Education International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian Masyarakat Indonesia Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmiah Raflesia Akuntansi PROFICIO: Jurnal Pengabdian Masyarakat Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal Of Human And Education (JAHE) Jurnal Ilmiah Kampus Mengajar Jurnal Kajian Islam Modern Prosiding University Research Colloquium Internet of Things and Artificial Intelligence Journal Jurnal Comparative : Ekonomi Dan Bisnis Inkubis: Jurnal Ekonomi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Research Journal on Education International Journal of Islamic Thought and Humanities Sanskara Hukum dan HAM Sanskara Akuntansi dan Keuangan Sanskara Ekonomi dan Kewirausahaan Jurnal Hukum dan HAM Wara Sains Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship The Easta Journal Law and Human Rights The Es Accounting and Finance Innovative: Journal Of Social Science Research ORGANIZE: Journal of Economics, Management and Finance Jurnal Kendali Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) West Science Law and Human Rights West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis dan Manajemen West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies International Journal of Multidisciplinary Approach Research and Science West Science Accounting and Finance Indonesian Journal of Sport Science and Technology (IJST) West Science Interdisciplinary Studies Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Jurnal Riset Multidisiplin dan Inovasi Teknologi West Science Social and Humanities Studies International Journal of Sustainability in Research (IJSR) Multifinance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Hijrah: Journal of Islamic Economics and Banking West Science Islamic Studies West Science Nature and Technology The Eastasouth Journal of Social Science and Humanities Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Intelek Dan Cendikiawan Nusantara JUTRIANCE Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat JURDIASRA Prosiding International Conference on Sustainable Innovation (ICoSI) Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) VENUE: Jurnal Olahraga Balance : Jurnal Akuntansi dan Bisnis Global Economics: International Journal of Economic, Social and Development Sciences Sciences du Nord Economics and Business Indonesian Journal of Taxation and Accounting INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Harmoni Economics: International Journal of Economics and Accounting
Eko Sudarmanto
Universitas Muhammadiyah Tangerang
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Mapping Two Decades of Research on Green Accounting: A Bibliometric and Thematic Analysis (2000–2025) Judijanto, Loso; Maharani, Astrid; Barus, Irwan Irawadi; Sudarmanto, Eko; Rahayu, Ruci Arizanda
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2417

Abstract

This stud​y performs an exte⁠nsiv​e bibliometric and the‌mati‍c anal⁠ysis of green acco‌unting re​search published from 2000 t​o 2025.  The study utilizes Scopus data and VOSviewer g​raphics to delineate publica‍tion tr​ends, prominent authors an​d institutions, keyword cluster⁠s⁠, and patterns of global collaborati​on. The‌ findin​gs indicate tha‌t⁠ "sustainable development" c⁠onstitutes the principal t‌hem⁠e in the domain, in​tr⁠icate​ly as‌s​ociated wi‌th sustainability, the green econ⁠omy, enviro‌nmental managem⁠ent, and energy eff​iciency⁠.  Previous s‍tu​dy focus​ed on cost acc‌o​unti‌ng and cost-benefit a⁠nal​ysis, whereas contemp‌ora⁠ry st‌udies increasingly inves‍tigate energy trans‍itions⁠, gre​e​n f⁠ina‍nce,‌ and socio-economic effe⁠ct‌s.  Networks of co​untries workin​g t‌oget‍her show that China, the Un⁠ite​d St​ates,​ and‍ a number o‌f Eu⁠rop‍ea​n countri‍es are key research centers.  The st⁠ud​y provides pragm‌atic⁠ insigh⁠ts for p‍olicymakers and organizations, enhances‌ t⁠heoretical frameworks in environm‌ent‌al acco⁠un⁠ti⁠ng, an‍d delineates resea⁠rch defi⁠cie​ncies to in⁠form fut‍ure academic endeav⁠ors.
Carbon Accounting and Corporate Sustainability: Bibliometric Insights from 2010–2025 Judijanto, Loso; Reza, Fahry; Indrawati, Mos; Kristanto, Eri; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2419

Abstract

This study offers a thorough bibliometric review of studies concerning carbon accounting and business sustainability published from 2010 to 2025.  Publications were studied using Scopus as the primary database, employing Bibliometrix (R) and VOSviewer to investigate publishing trends, prominent authors, institutions, and countries, alongside co-authorship, co-citation, and keyword co-occurrence networks.  The results indicate that carbon accounting, sustainable development, climate change, environmental impact, and greenhouse gas emissions form the fundamental theme framework of the discipline.  Emerging domains encompass carbon neutrality, carbon economy, supply-chain emissions, energy efficiency, and artificial intelligence, indicating a transition towards technology-driven and sector-specific decarbonization approaches.  International collaboration networks are extensive and worldwide, with the United Kingdom, United States, Australia, China, and Germany serving as primary hubs, but author and affiliation networks are more disjointed.  The study enhances theoretical comprehension of carbon accounting as a cohesive component of climate governance and provides practical recommendations for regulators and practitioners aiming to develop more effective reporting systems and decarbonization strategies.
The Relationship between Earnings Management, Financial Transparency, and Auditor Independence on Investor Trust Halim, Indra; Prakoso, Teguh; Mubarok, Ahmad Zaki; Rachmani, Ferlinda Ainur; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2476

Abstract

This study investigates the relationship between earnings management, financial transparency, and auditor independence on investor trust in Indonesia. Using a quantitative research design, data were collected from 150 active investors through a questionnaire measured on a five-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, validity and reliability testing, correlation analysis, and multiple regression. The results show that earnings management has a negative and significant effect on investor trust, indicating that manipulative reporting practices reduce investors’ confidence in financial information. In contrast, financial transparency and auditor independence both have positive and significant effects on investor trust, highlighting the importance of clear disclosures and professional audit integrity in strengthening investor confidence. Among the variables, financial transparency demonstrates the strongest influence, emphasizing its critical role in reducing information asymmetry and enhancing credibility. The study concludes that strengthening governance practices, improving reporting transparency, and ensuring auditor independence are essential strategies to enhance investor trust in Indonesia’s capital market.
ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY Hamza N. Aljumaili; Eko Sudarmanto; Hikmahwati; Hesty Erviani Zulaecha
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.638

Abstract

This study examines the impact of accounting risks on business sustainability amid geopolitical uncertainty in the Middle East. It aims to develop a conceptual framework that links geopolitical instability to key accounting risks namely measurement, disclosure, fraud, and non-compliance and assesses their effects on sustainability dimensions: economic, social, environmental, and governance. The research adopts a conceptual analytical methodology, relying on a comprehensive literature review of academic sources and institutional reports. It identifies how geopolitical events such as conflicts, sanctions, and regulatory shifts exacerbate accounting risks and distort financial information, undermining effective decision-making and stakeholder trust. The findings reveal that geopolitical uncertainty significantly intensifies accounting risks, leading to reduced reporting reliability, impaired governance, and weakened long-term business viability. The study highlights the mediating role of accounting information quality in either amplifying or mitigating these effects. Key recommendations include enhancing risk management systems, improving transparency through integrated reporting, strengthening governance frameworks, and tailoring accounting standards to the region’s unique geopolitical context. The study emphasizes the importance of resilient accounting practices as a foundation for sustainable business operations in volatile environments.
THE ALGORITHMIC AUDITOR: ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ASSURANCE AND EVOLUTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) K.G.Dhammika B. Katupulle; B.A.N.Krishantha; C.G.Kothalawala; Indah Permata Dewi; Eko Sudarmanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.639

Abstract

Artificial Intelligence (AI) adoption in financial auditing presents disruptive potential, enhancing efficiency and insight while challenging foundational principles of evidence, professional skepticism, and financial reporting standards. This study synthesizes academic literature through a Systematic Literature Review (SLR) of Scopus and Web of Science databases, following PRISMA guidelines. Thematic analysis reveals three critical themes: (1) AI’s transformation of audit processes through improved risk assessment and substantive testing, alongside emerging concerns about evidence reliability and algorithmic “black boxes”; (2) ethical and epistemological challenges to auditors’ roles in maintaining professional judgment and skepticism within algorithmic environments; and (3) mounting pressure on the IFRS framework to accommodate AI-driven business models, data-intensive assets, and novel valuation techniques. The study concludes that while AI can enhance assurance quality, it necessitates concurrent development of new auditing standards and a future-oriented revision of the IFRS Conceptual Framework to ensure sustained relevance and reliability. This synthesis establishes a research agenda for standard setters, practitioners, and academics, highlighting gaps in understanding the interplay between technological innovation and accounting’s conceptual foundations.
Profile Physical Fitness Athlete of Slalom Number Water Ski Fachrezzy, Fahmy; Hermawan, Iwan; Maslikah, Uzizatun; Nugroho, Haris; Sudarmanto, Eko
International Journal of Educational Research & Social Sciences Vol. 2 No. 1 (2021): February 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i1.29

Abstract

The purpose of this study was to find out the physical fitness profile of water ski athletes in the DKI Jakarta slalom number. This type of research is quantitative using descriptive methods. This study was conducted in Lake Sunter Jakarta, with a sample number of 41 male athletes slalom number. The instruments used in this study used physical fitness tests from the American Association for Health, Physical Education and Recreation (AAHPER) tests for sons while data analysis used descriptive frequency analysis. The results showed that the physical fitness of water skiers slalom numbers in the category of good or by 70.73%. Thus it can be concluded that the physical fitness of water skiers in the category is well-reviewed from the strength and endurance of the muscles of the arms and shoulders; endurance of the abdominal muscles; agility; power limbs; running speed; endurance of the heart.
Pencegahan Fraud Dengan Manajemen Risiko Dalam Perspektif Al-Quran Eko Sudarmanto; Muhammad Hariyadi
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8850

Abstract

This study aims to determine fraud prevention strategies with a risk management approach from the perspective of the Quran. The methodology in this research is a literature study with a qualitative approach to the analysis of deductive and inductive processes. Primary data sources consist of verses of the Quran which are used as references with explanations from several commentators, and secondary data sources consist of relevant previous scientific research works. The Al-Quran interpretation method used for analysis is the al-maudhu'i interpretation method. Fraud is an act of crime and according to sharia, there must be prevention efforts according to ability. Organizational activities always contain uncertainty which is synonymous with risk, including the risk of fraud. Management has the responsibility to manage the risks that will be faced. Risk management and internal control contribute to the implementation of good governance, with the implementation of an adequate risk management and internal control system. Several verses of the Quran and hadith can be used to implement the principles of good governance: transparency, accountability, responsibility, independence and fairness. Several risk management principles are: integrated, structured and comprehensive, tailored to user needs, inclusive, dynamic, best available information, cultural and human factors, and continuous improvement. Regarding the application of the principles of fraud prevention, verses in the Al-Quran have a perspective that is not limited to textual and contextual, but also a broader and comprehensive perspective materially and immaterially.
Tafsir Ekonomi: Pencegahan Kecurangan dengan Pendekatan Teori Fraud Triangle dalam Perspektif Tafsir Jalalain Kaswoto, Junet; Mamdukh Budiman; Ahmad Zaki Mubarok; Toto Sugihyanto; Zubaidi Wahyono; Eko Sudarmanto
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

Penelitian ini bertujuan untuk menganalisis konsep Teori Segitiga Kecurangan (Fraud Triangle Theory) dari perspektif Tafsir Jalalain guna memahami pencegahan kecurangan melalui pendekatan multidimensional yang mengintegrasikan nilai-nilai spiritual Islam. Penelitian ini menggunakan metode kualitatif-deskriptif dengan pendekatan studi pustaka, mengkaji teori modern Fraud Triangle yang mencakup tekanan (pressure), peluang (opportunity), dan rasionalisasi (rationalization), serta penafsiran ayat-ayat Al-Qur’an yang relevan, khususnya dari Tafsir Jalalain. Temuan menunjukkan bahwa kecurangan tidak hanya berakar pada kelemahan sistemik dan lingkungan, tetapi juga pada moralitas dan spiritualitas individu. Nilai sabr (sabar) dan tawakal (percaya kepada Allah) membantu mengurangi tekanan, sementara prinsip amanah (dapat dipercaya) memperkuat pengawasan untuk meminimalkan peluang. Dalam elemen rasionalisasi, nilai ‘adl (keadilan) dan tanggung jawab moral mencegah pembenaran terhadap perilaku curang. Pendekatan ini menciptakan strategi pencegahan kecurangan yang holistik dengan menggabungkan penguatan sistem teknis, pendidikan etika berbasis iman, dan pengendalian internal modern seperti blockchain. Integrasi Teori Fraud Triangle dengan Tafsir Jalalain memberikan kontribusi signifikan dalam membentuk individu yang berintegritas dan memperkuat upaya pencegahan kecurangan di berbagai tingkat.
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.
BPRS Era Society 5.0: Strategi Digital Inklusif untuk Akselerasi Keuangan Hijau dan Inovatif Syariah di Indonesia Sudarmanto, Eko; Mahdi, Fadilla Muhammad; Rosidawaty, Rosidawaty; Istiasih, Shitny Dwi; Sasmita, Djenni
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 05 (2025): JIEI : Vol. 11, No. 05, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

Digital transformation has become an imperative for Islamic Rural Banks (BPRS) in responding to the challenges and opportunities of the Society 5.0 era, where technology and human values are seamlessly integrated. This study aims to identify inclusive digital strategies that BPRS can adopt to accelerate the development of green and innovative finance based on Sharia principles. Employing a qualitative approach through literature review, this research examines recent scholarly works, Sharia regulations, financial authority reports, and government policies related to digitalization and sustainable finance. The findings reveal that BPRS digitalization grounded in financial inclusion and maqashid shariah holds strategic potential in promoting green financing, empowering Muslim communities, and enhancing financial literacy. Nevertheless, structural challenges, such as limited digital infrastructure and regulations that are not yet fully adaptive, remain significant barriers. This study recommends strengthening cross-sector collaboration, developing digital products rooted in Islamic values, and formulating policies that foster Sharia-compliant financial innovation with an environmentally friendly orientation as strategic directions for the future.
Co-Authors . Syamsulbahri AA Sudharmawan, AA Abbas, Dirvi Surya Abdul Karim Abdul Karim Abdul Karim Butar-Butar Abjan, Wirawati Ade Muslimat, Ade Adela Rhiana Novitasari Adha, Wahyuni Istiqomah Adi Artino 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 Amarullah, Ahmad Ahmad Eko Saputro Ahmad Rizani Ahmad Rizani, Ahmad Ahmad Sulaiman, Ahmad Ahmad Waluya Jati Ahmad Zaki Mubarok Ahmad Zaki Mubarok Ahmad Zaki Mubarok, Ahmad Zaki Ahmadun Ahmadun Ak. S.E. Desak Nyoman Sri Werastuti . Akbari, Deni Adha Alamsyah, Shoffan Alfiana Alfiana , Alfiana Alhazar Rinaldi Ali Nurdin Siregar Amaliya, Vina Amanda Eka Rismawati Amanda Safa Sabitha Ambar Kusuma Astuti Ambar Kusuma Astuti Anantawikrama Tungga Atmadja Andani, Mega Andi Saadillah Andi Subhan Husain Andika Isma Andree Tiono Kurniawan Andrew Shandy Utama Andri Triyantoro Andry Irdyansah Anggrahini Sapitri Anggraini Soemadi Anggun Munifatul Afifah Annuridya Rosyidta Pratiwi Octasylva Anugrah Nur Warthadi Ariawan, Ariawan Arief Fahmi Lubis Arief Yanto Rukmana Arini, Rani Eka Arman Paramansyah Arnes Yuli Vandika Arniwita, Arniwita Arum, Mega Arumingtyas, Fida Arvy N. Osma As'ad, Muslahuddin Asep Suhendar ASFAR, ANDI HASRYNINGSIH Aspiati Samiun 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 Basuki Rahmat Bhaswarendra Guntur Hendratri Bilondato, Nikma Budi Rohmansyah Budi, Hasiun C.G.Kothalawala Chadidjah, Sitti Ramelan Chaerul Anam Chairil Afandy Chairil Afandy Chasani, Rahmatika Nur Cikita Berlian Hakim Citra Kharisma Utami Citra Puspa Permata Danendra, Akhdan Belva Evan Daniel Rahandri DARMAN Darman Darman Darmawan Listya Cahya Darojat, Ilma Darul Kutni Dedi Haryadi Deni Iskandar Deni Iskandar Deniza Mukti Desi, Anistya Vinta Desiyanti, Rika Dewi Mariam Widiniarsih Dewi Nidia Soepriadi Dewi Rohmi Bai Kurnia Dien Ajeng Fauziah Dika Anggara Putra Dinar Ambarita Dini Nurdiani Djenni Sasmita Djuhrijjani Djuhrijjani Djuhrijjani Djuhrijjani Djuhrijjani Djuhrijjani, Djuhrijjani Djunaedi Dony Oktafia Putra Duni Duni Dwi Fitrianingsih Dwi Saleha Dwi Saleha Dwi Saleha Dwiati Marsiwi Edy Susanto edy susanto Effriyanti, Effriyanti Elka Fikri, Muhammad Emi Yulia Siska Endang Supriatna Erdawati, Lena Eri Kristanto Erlin Dolphina Ermaini Ermaini Erwina Kartika Devi Eva Yuniarti Utami Evaf Maulina Fachrurazi Fadilla Muhammad Mahdi Fahmy Fachrezzy Fahry Reza Fajar Rahmat Aziz Farida Arinie Soelistianto Fatahillah, Wilnan Fathoni, Muhad Fauzan Hidayat Fazira, Rabitha Febrian, Wenny Desty Febrina, Ilza Fenty Astrina Ferry WF Waangsir Fida Arumingtyas Fida Arumingtyas Fildansyah, Rully Firdaus Firdaus Fitria Madaniah Prasetyo Fitriah Handayani Fitrianingsih, Dwi Fitriansyah, Novela Deva Puasa Sucifa Franky Ariyadi Frans Sudirjo Frans Sudirjo Fricy O. Rumintjap Furqon, Wahyul Gatot Jariono Gatot Wijayanto Gunawan Raspati Guruh Marhaenis Handoko Putro 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 Harimurti Wulandjani Haris Nugroho Haryanto, Abel Hasan, Muh Hendi Herdiansyah 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 Hutabarat, Metyria Imelda I Made Pradana Adiputra Ibnu Aswat Ida Ayu Putri Suprapti Idrus, Rini Angriani Ignatius Septo Pramesworo Ihsanul Windasari Iin Inayah ika yulianingsih Ilah, Muhammad Abdul Ilham Ilhamiwati, Mega Imam Hidayat Imam Muhtadin Imron Nugroho Saputro Indah Permata Dewi Indah Yuliana Ingkak Chintya Wangsih Ingkak Chintya Wangsih Irdiana, Sukma Irma Irma Irma Irra Chrisyanti Dewi Irwan Irawadi Barus Irwan Moridu Isa Amsyari Isaghoji Isaghoji Iskandar Iskandar Ismed Wijaya Isrok Isrok Isrok Isrok Istiasih, Shitny Dwi Iswanto, Juni Iwan Adinugroho Iwan Harsono Jakaria M. Sali Jamaluddin Majid Jamaludin Jamaludin Januar Eky Pambudi Jasiah , Jasiah Jasiah Jasiah Jennifer Farihatul Bait Johnny Chandra Judijanto, Loso Junet Kaswoto Junet Kaswoto Junet Kaswoto Juni iswanto Jushermi Jushermi, Jushermi K.G.Dhammika B. Katupulle Kadambaeva Charos Masharipovna Kalijunjung Hasibuan Kamalia, Dea Amanda Kaswoto, Junet Khamaludin Khamaludin Khamaludin, Khamaludin Khoirunnisa Siregar Kimsen Kimsen KIMSEN, KIMSEN Koko Komaruddin, Koko Kristanti Rahman Kristanti Rahman Kristanto, Eri Kurniawan , M. Ilham Syafiq Kusmiyatun, Kusmiyatun Laras Amarita legito, Legito Lembong, Herningsih Sutri Lena Erdawati Liestyowati Liestyowati Liyusabyte Ali Loso Judijanto Lucky Mahesa Yahya Lucky, Muhammad Lucy Sri Musmini Luhur, Mujhid Budi Lutfi Amalia M Adhitya Wardhana M. Adhitya Wardhana M. Dedy Eko Trisyono Safari M. Imam Muttaqijn M. Yusuf Bahtiar 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 Arum Mega Arum Mega Ilhamiwati Mega Lestari Mega Lestari Meilandri, Detti Merita Ayu Indrianti Mislan Sihite, Mislan Moh Gifari Sono Moh Gifari Sono Mohamad Ridwan Mohammad Ridwan Mohammad Ridwan Mos Indrawati Muchdir Ahmad Ronoatmojo Muhad Fatoni Muhamad Akbar Muhamad Akbar Muhamad Ammar Muhtadi Muhamad Rizky Wijaya Muhamad Rizky Wijaya Muhammad Abdul Ilah Muhammad Abdul Rosid Muhammad Abdul Rosid Muhammad Dini Syauqi Al-Madani Muhammad Fithrayudi Triatmaja Muhammad Hariyadi Muhammad Hendra Muhammad Irwan Muhammad Lucky Muhammad Syafri Muhammad Syaiful Muhammad Taswin Muhammad Williams Rahaditama MUHAMMAD, RIO AMANDA Muhammadong Muhtadi, Muhamad Ammar Munzir Munzir Munzir Munzir, Munzir Murthada Murthada Musiana Musiana Muslahuddin As'ad Musran Munizu Mustaqim, Wahyu Nur Mutia Pamikatsih Muttaqien, Sajid Dzakwan N Nurhidayat, N Nabila Azura Qothrunnada Nanda Alfian Mahardika Nanda, Sahabuddin Nanik Wahyuni ‎ Nanjar, Agi Nashirotun Nisa Nurharjanti Nasirly, Riri - Nasution, Evriza Noverda Navis, Za’im Farhan Nesti Hapsari Ni Luh Kardini Nicholas Renaldo Nikem Kurnia Ningsih Nikem Kurnia Ningsih Nindiasari, Avininda Dewi Ningsih, Tri Widyastuti Nining Purwaningsih Nizla Rohaya NIZLA ROHAYA Nova Erliyana 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 W, Anugrah Nurhayadi, Willy Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurlina Aris Nurmiati, Ai Siti Nurul Aulia Mentari Nurwijayanti Nusran, Muhammad Octasylva, Annuridya Rosyidta Pratiwi Opik Taupik Padlun Fauzi Palupiningtyas, Dyah Pasaribu, Daniel Pika Yolanda Pitri Wahyuni Prakosa Gempur Pamungkas Pratiwi Octasylva, Annuridya Rosyidta Prayitno, Mustofa Aji Prihantara Utama, Bangun Puguh Setiawan Pungki Indarto Purnamasari, Yuana Fasya Purnomo, Agus Widya Purnomo, Djauhar Edi PURWANTI PURWANTI Purwanto Puspita, Rita Sari Puti Khairani Rijadi Puti Khairani Rijadi Putra, Iwan Eka Putri, Inez Novitasari Putro, Rizki Listyono Rachmani, Ferlinda Ainur Rachmania, Dewi Raddani Raddani Raden Asri Kartini Raden Mohamad Herdian Bhakti Rafi Haristiarto, Imanda Rahma Maulidia Rahma Nurzianti Rahman, Kristanti Rahmat, Ariawan Rai Iqsandri Ramdan Yusuf Ramdani, Safier Ramdhan Kurniawan Rani Eka Arini Redjeki, Finny Rella Dwi Respati Reni Anggraeni Repi Dwi Putri Respatiningsih, Inneke Retnawati Siregar Retnowati Jasa Reza, Fahry Ria Puspitasari Ria Puspitasari Rianto Rianto Riesta Ayu Delia Riesta Ayu Delia Rifky , Sehan Rijadi, Puti Khairani Rika Desiyanti Rina Destiana Rina Malahayati Rinaldi, Alhazar Rinaldy Adidtya Rini Angriani Idrus Risna Amalia Hamzah Riyanto Setiawan Suharsono Rosid, Muhammad Abdul Rosidawaty Rosidawaty Rosyid Nurrohman Rr Anggraini Soemadi Ruci Arizanda Rahayu Rudin, Syafaat Rully Fildansyah Rumanintya Lisaria Putri, Rumanintya Lisaria Rusdi, Imam Safitri, Elvina Safitri, Wanda Said Hamzali Saida Said Saleh, Hairul Saleha, Dwi Salwa Aulia Novitasari Samalua Waoma Samsul Anwar Saparman Saparman Saparman, Saparman Saputra , Dimas Dodo Saputra, M Wahid Sari Mujiani Sartina R Male Sasmita, Djenni Satrio Sakti Rumpoko Sehan Rifky Selfy Andreany Septi, Iti Setyowati Subroto Setyowati Subroto Sev Rahmiyanti Simamora, Mukti Siregar, Indra Gunawan Siska Mayratih Siska, Emi Yulia Siti Noor khikmah Siti Rosmayanty Sitti Rabiah Yusuf Sitti Rabiah Yusuf Sitti Ramelan Chadidjah Slamet Riyadi Soelistianto, Farida Arinie Solihin Solihin Sono, Moh Gifari Sri Juminawati Sri Mulyono SRI RAHAYU Sugianto, Efendi Sugiharti Sugiharti Sugiharti Sugiharti Sugiono Sugiono Sukma Wijayanti Sulfianty Sulfianty Sulistyowati, Nur Wahyuning Suparman Suparman Suprapti, Ida Ayu Putri Supriatna, Endang Suroso Suroso Surya Ramadhan Noor Susilo, Priyo Sutoto, Agung Suwandi Suwandi Syafaat Rudin Syahrianti Syam, Syahrianti Syamsu Rijal Tahir, Usman Tamaulina Br Sembiring Tanti Widia Nurdiani Taswin, Muhammad Teguh Prakoso Tekni Megaster Thitus Gilaa Tirangga Ansori Titi Rapini, Titi Titis Pambudi Tiwuk Herawati 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 Tundu, Astrid Kristiana Umi Haryani Ummu Kalsum Uska, Dedi Usman Tahir Utami , Eva Yuniarti Utami, Eva Yuniarti Utomo, Bekti Uzizatun Maslikah Vera Septi Sistiasih Vernando Vernando Vina Amaliya Wahyono, Zubaidi Warto - Wijaya, Ismed Wijaya, Muhamad Rizky Wijayanti, Indah Oktari Willy Nurhayadi Wily Mohammad Wirawati Abjan Wulandjani, Harimurti Yaghfir Alifah, Fathimah Yahawi, Seleman Hardi Yana Priyana Yani Sukriah Siregar Yanti Arnilis Yanti Susanti Yasrul Yayuk Suprihartini Yeni Priatna Sari Yessi Fitriyanti 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 Zainal Arifin Zainuddin Zainuddin Zakiyah Zakiyah Zubaidi Wahyono Zulaecha, Hesty Erviani Zulfikri , Agung Zuliyati