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Sudarmanto, Eko
Universitas Muhammadiyah Tangerang, Indonesia
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Tingkat Kemampuan Motorik Kasar pada Siswa Kelas IV SD Negeri Rejosari di Kabupaten Magetan Kusumo, Bagus Edi; Sudarmanto, Eko; Indarto, Pungki
VENUE : Jurnal Olahraga Vol. 2 No. 2 (2025): VENUE: Jurnal Olahraga
Publisher : Java Mutiara Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71264/venue.v2i2.59

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kemampuan motorik kasar siswa kelas IV SD Negeri Rejosari, Kabupaten Magetan, mengingat pentingnya pengembangan motorik kasar sebagai fondasi pertumbuhan fisik dan kognitif anak usia sekolah dasar. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan metode tes dan pengukuran. Sampel penelitian adalah seluruh siswa kelas IV sebanyak 28 siswa, terdiri dari 16 siswa laki-laki dan 12 siswa perempuan. Instrumen pengumpulan data menggunakan enam jenis tes motorik kasar, yaitu: lari zig-zag, lompat jauh tanpa awalan, sit-up, sit and reach, lempar tangkap bola tenis, dan menendang bola yang digelindingkan. Hasil penelitian menunjukkan bahwa sebagian besar siswa berada pada kategori sedang sebanyak 13 siswa (46,4%), kategori baik sebanyak 7 siswa (25,0%), kategori kurang 4 siswa (14,3%), kategori kurang sekali 3 siswa (10,7%), dan kategori baik sekali hanya 1 siswa (3,6%). Temuan ini mengindikasikan bahwa kemampuan motorik kasar siswa secara umum cukup, namun diperlukan pembinaan lebih lanjut, khususnya bagi siswa yang berada pada kategori rendah.
UMKM Mandiri Finansial: Menuju Sukses melalui Akuntansi Digital Aulia, Triana Zuhrotun; Sudarmanto, Eko; Fauziah, Dien Ajeng; Prayogi, Gusti Dian; Windasari, Ihsanul; Afifi, Zaenal; Zainuddin, Zainuddin
Dedikasi Sains dan Teknologi (DST) Vol. 5 No. 2 (2025): Artikel Pengabdian Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v5i2.7199

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian Indonesia, namun banyak pelaku usaha masih menghadapi kendala dalam pengelolaan keuangan akibat rendahnya literasi akuntansi dan keterbatasan pemanfaatan teknologi digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemandirian finansial UMKM melalui pendampingan penerapan akuntansi digital berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Program dilaksanakan di Balai Gereja Katolik Paroki Redemptor Mundi Surabaya dengan melibatkan 28 pelaku UMKM binaan yang bergerak di bidang kuliner, perdagangan, dan kerajinan. Kegiatan dilakukan melalui empat tahap, yaitu asesmen awal, pelatihan penggunaan aplikasi akuntansi digital (BukuWarung), pendampingan penyusunan laporan keuangan sederhana berbasis SAK EMKM, serta evaluasi implementasi. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan peserta dalam mencatat transaksi, memisahkan keuangan usaha dan pribadi, serta menghasilkan laporan laba rugi dan posisi keuangan melalui aplikasi digital. Digitalisasi akuntansi terbukti membantu pelaku UMKM meningkatkan efisiensi, transparansi, dan akuntabilitas keuangan, yang pada akhirnya memperkuat kemandirian finansial dan daya saing usaha. Program ini direkomendasikan untuk direplikasi secara lebih luas guna mendukung transformasi digital UMKM di Indonesia.
Ukuran Perusahaan Memoderasi Pengaruh Perencanaan Pajak, Tunneling Incentive, dan Aset Tidak Berwujud terhadap Transfer Pricing Eko Sudarmanto; Reni Anggraeni; Toto Sugihyanto; Fahry Reza; Laras Amarita
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.393

Abstract

This study aims to determine the influence of Tax Planning, Tunneling Incentive, and Intangible Assets on Transfer Pricing Behavior with Firm Size as a Moderating Variable. The study adopts a quantitative approach with a sample of 7 companies in the automotive subsector of manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sampling technique used is purposive sampling, utilizing Eviews 12 software. The method of analysis employed is panel data regression analysis. The partial results of the study show that the tax planning variable affects transfer pricing, the tunneling incentive variable does not affect transfer pricing, the intangible asset variable does not affect transfer pricing, firm size is able to moderate (strengthen) the effect of tax planning on transfer pricing, firm size is not able to moderate (strengthen) the effect of tunneling incentive on transfer pricing, and firm size is not able to moderate (strengthen) the effect of intangible assets on transfer pricing.
Strengthening Inclusive Learning through Adaptive Physical Education for Madrasah Ibtidaiyah Muhammadiyah Special Program Kartasura Students Jariono, Gatot; Nurhidayat, Nurhidayat; Sudarmanto, Eko; Tulloh, Rahma; Anggoro, Santoso Dwi; Rochmadi, Rochmadi; Nursyifa, Kautsar Rizqi; Sudrajat, Adam
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i1.6146

Abstract

This community service activity was carried out at Madrasah Ibtidaiyah Muhammadiyah Special Program (MIM SP) Kartasura, Sukoharjo District, Central Java with a focus on strengthening inclusive learning through the Adaptive Physical Education approach. The main issue faced by schools is the limitation of teachers in designing physical activities that are friendly to students with special needs, so assistance is needed to improve pedagogical competence while creating an equal learning atmosphere. The implementation method includes the stage of identifying needs, teacher training, designing adaptive physical learning models, and implementation and evaluation through direct practice in the classroom. A participatory approach is used so that teachers and students are actively involved in the learning process. The results of the mentoring showed an increase in teachers' understanding of the principles of adaptive physical education, the availability of varied and inclusive physical activity designs, and an increase in the involvement of students with special needs in physical activities. The program also fosters regular students' positive attitudes toward their peers with special needs. Thus, this service has succeeded in making a real contribution to strengthening inclusive learning practices in elementary schools through the optimization of adaptive physical education
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.
Analysis of the Impact of Fintech Innovation, Digital Trust, and Consumer Education on the Financial Performance of MSMEs in Tangerang City Saleha, Dwi; Ahmad, Ahmad; Solihin, Solihin; Marsiwi, Dwiati; Sudarmanto, Eko; Noor, Surya Ramadhan
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2589

Abstract

The rapid development of financial technology (fintech) has transformed the way Micro, Small, and Medium Enterprises (MSMEs) manage their financial activities, particularly in urban areas such as Tangerang City. This study aims to examine the impact of fintech innovation, digital trust, and consumer education on the financial performance of MSMEs. A quantitative research approach was employed using primary data collected from 150 MSME owners and managers in Tangerang City through a structured questionnaire measured on a five-point Likert scale. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3. The results reveal that fintech innovation has a positive and significant effect on MSME financial performance. Digital trust also shows a significant and positive influence and emerges as the strongest determinant of financial performance. In addition, consumer education significantly contributes to improved financial performance by enhancing financial literacy and the effective use of digital financial services. Collectively, these findings indicate that MSME financial performance in the digital era is driven by an integrated framework combining technological innovation, trust in digital systems, and human capital development. The study provides practical insights for policymakers, fintech providers, and MSME stakeholders in developing inclusive and sustainable digital financial ecosystems.
The Impact of Corporate Governance, Technology-Based Risk Management, and Reporting Transparency on Investor Confidence in Indonesia's Technology Industry Erdawati, Lena; Saputro, Ahmad Eko; Arnilis, Yanti; Juminawati, Sri; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2590

Abstract

This study investigates the impact of corporate governance, technology-based risk management, and reporting transparency on investor confidence in the Indonesian technology industry. Employing a quantitative research design, data were collected from 135 respondents with experience and knowledge related to investment and technology-based firms in Indonesia using a structured questionnaire measured on a Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to examine the relationships among the proposed constructs. The results reveal that corporate governance has a positive and significant effect on investor confidence, indicating that effective governance mechanisms enhance trust and reduce perceived agency problems. Technology-based risk management is also found to positively influence investor confidence, suggesting that the adoption of digital tools and systems for risk identification and mitigation signals organizational resilience and preparedness. Furthermore, reporting transparency demonstrates the strongest positive effect on investor confidence, emphasizing the critical role of clear, accurate, and timely disclosure in reducing information asymmetry. Collectively, the findings suggest that strengthening governance practices, leveraging technology in risk management, and improving reporting transparency are essential strategies for enhancing investor confidence and supporting sustainable growth in Indonesia’s technology sector. This study contributes to the literature on corporate governance and investment behavior in emerging markets and offers practical insights for managers, regulators, and investors.
The Role of Internal Cash Control and Separation of Accounting Functions in Reducing the Risk of Financial Fraud in Savings and Loan Cooperatives in Central Java Kimsen, Kimsen; Aulia, Triana Zuhrotun; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2591

Abstract

Financial fraud remains a major challenge for savings and loan cooperatives, particularly in maintaining sound financial governance and member trust. This study examines the role of internal cash control and the separation of accounting functions in reducing the risk of financial fraud in savings and loan cooperatives in Central Java. A quantitative research approach was employed using data collected from 100 cooperative employees through structured questionnaires measured on a Likert scale. The data were analyzed using multiple linear regression with SPSS version 25. The results show that internal cash control has a significant negative effect on the risk of financial fraud, indicating that stronger cash control mechanisms reduce opportunities for misappropriation. The separation of accounting functions also has a significant negative effect on fraud risk, demonstrating the importance of clear segregation of duties in preventing unethical behavior. Simultaneously, both variables significantly influence the reduction of financial fraud risk in savings and loan cooperatives. These findings highlight the critical role of effective internal control systems in strengthening financial integrity and sustainability within cooperative institutions.
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 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 Amalia, Lutfi Amaliya, Vina Amanda Eka Rismawati Amanda Safa Sabitha Ambar Kusuma Astuti Ambar Kusuma Astuti Ambarita, Dinar Anantawikrama Tungga Atmadja Andani, Mega Andi Saadillah Andika Isma Andreany, Selfy Andree Tiono Kurniawan Andrew Shandy Utama Andri Triyantoro Andrianto, Axel Evo 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 Artino, Adi Arum, Mega Arumingtyas, Fida Arvy N. Osma As'ad, Muslahuddin ASFAR, ANDI HASRYNINGSIH Aspiati Samiun Asri Ady Bakri Asriani Natong Astuti, Winata Aji Asy Syahidah, Annisa Athallah, Miftah Hafidh Aulia , Triana Zuhrotun 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 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 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 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 Fajar Rahmat Aziz Farida Arinie Soelistianto Fatahillah, Wilnan Fathoni, Muhad Fauzan Hidayat Fazira, Rabitha Febrian, Wenny Desty Febrina , Ilza Febrina, Ilza Fenty Astrina Ferry WF Waangsir Fildansyah, Rully Fitria Madaniah Prasetyo Fitriah Handayani Fitriani , Heny Fitrianingsih, Dwi Fitriansyah, Novela Deva Puasa Sucifa Frans Sudirjo Frans Sudirjo Fricy O. 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 Herdiansyah, Hendi Herry Ramadhani Hersiyati Palayukan Hesti Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hidayatulloh, A.Nururrochman Hikmahwati Himawan Sutanto Himawan Sutanto, Himawan Husain, Andi Subhan 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 Irdyansah, Andry Irma Irma Irma Irmanelly, Irmanelly Irra Chrisyanti Dewi Irwan Irawadi Barus Irwan Irwan Irwan Moridu Isaghoji, Isaghoji Ismed Wijaya Isrok Isrok Isrok Isrok Istiasih, Shitny Dwi Iswanto, Juni Iwan Adinugroho Iwan Harsono Jamaluddin Majid Jasiah , Jasiah Jasiah Jasiah Jennifer Farihatul Bait Johnny Chandra Judijanto, Loso Juminawati, Sri Junet Kaswoto Juni iswanto Jushermi Jushermi, Jushermi K.G.Dhammika B. Katupulle Kalijunjung Hasibuan Kamalia, Dea Amanda Kartini, Raden Asri 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 Luhur, Mujhid Budi 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 Merita Ayu Indrianti 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 Abdul Rosid Muhammad Hendra Muhammad Irwan Muhammad Lucky Muhammad Syafri Muhammad Syaiful Muhammad Taswin Muhammad Williams Rahaditama MUHAMMAD, RIO AMANDA Muhammadong Muhtadi, Muhamad Ammar Muhtadin, Imam Mujiani, Sari Munzir Munzir, Munzir Murthada Murthada Musiana Musiana Muslahuddin As'ad Musran Munizu Mustaqim, Wahyu Nur Mutia Pamikatsih 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 Noor, Surya Ramadhan 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 Nurdian, Dini i Nurhayadi, Willy Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurlina Aris Nurmiati, Ai Siti Nurul Aulia Mentari Nurwijayanti Nusran, Muhammad Octasylva, Annuridya Rosyidta Pratiwi Octaviani, Ananta Pasya Opik Taupik Padlun Fauzi 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 Purwanto - Purwanto Puspita, Rita Sari Putra, Iwan Eka Putri, Inez Novitasari Putro, Rizki Listyono Rachmani, Ferlinda Ainur Rachmania, Dewi Raddani, Raddani Raden Mohamad Herdian Bhakti Rahma Maulidia Rahma Nurzianti, Rahma Rahman, Kristanti Rahmat, Ariawan Rahmiyanti, Sev Ramdan Yusuf Ramdani, Safier Ramdhan Kurniawan Rani Eka Arini Raspati, Gunawan Redjeki, Finny Reni Anggraeni Repi Dwi Putri Respati, Rella Dwi Respatiningsih, Inneke Retnawati Siregar Retnowati Jasa 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 Rinaldy Adidtya Rini Angriani Idrus Risna Amalia Hamzah Risqi, Ananta Maulana Riyanto Setiawan Suharsono Rochmadi Rochmadi Ronoatmojo, Muchdir Ahmad Rosid, Muhammad Abdul Rosidawaty Rosidawaty Rosyid Nurrohman 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 Saputro, Ahmad Eko Sarmiati Sarmiati Sartina R Male Sasmita, Djenni Satrio Sakti Rumpoko Sehan Rifky 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 Soemadi, Rr Anggraini Soepriadi , Dewi Nidia Solihin Solihin Sono, Moh Gifari Sri Juminawati Sri Mulyono SRI RAHAYU Sudrajat, Adam Sugianto, Efendi Sugiharti Sugiharti Sugiharti Sugiharti Sugihyanto, Toto Sugiono Sugiono Suhendar, Asep Sukma Wijayanti Sulfianty 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 Teguh Prakoso Thitus Gilaa Tirangga Ansori Titi Rapini, Titi Titis Pambudi 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 Uska, Dedi Usman Tahir Utami , Eva Yuniarti Utami, Eva Yuniarti Utomo, Bekti Uzizatun Maslikah Vera Septi Sistiasih Vina Amaliya Wahyono, Zubaidi Wangsih , Ingkak Chintya Wardhana , M. Adhitya Warto - Widiniarsih, Dewi Mariam Wijaya, Ismed Wijaya, Muhamad Rizky Wijayanti, Indah Oktari Wily Mohammad Windasari, Ihsanul Wirawati Abjan Wulandjani , Harimurti 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 Zakiyah Zakiyah Zubaidi Wahyono Zulaecha, Hesty Erviani Zulfikri , Agung Zuliyati