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Sudarmanto, Eko
Universitas Muhammadiyah Tangerang, Indonesia
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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.
Analisis Yuridis terhadap Penggunaan Chatbot Berbasis AI dalam Layanan Hukum dan Potensinya terhadap Pelanggaran Privasi Klien Iqsandri, Rai; Saleha, Dwi; Sudarmanto, Eko
Sanskara Hukum dan HAM Vol. 4 No. 02 (2025): Sanskara Hukum dan HAM (SHH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/shh.v4i02.714

Abstract

Peningkatan penggunaan chatbot berbasis kecerdasan buatan (AI) dalam layanan hukum telah mengubah cara penyampaian bantuan hukum dengan meningkatkan efisiensi, aksesibilitas, dan efisiensi biaya. Meskipun demikian, penerapan chatbot AI menimbulkan masalah hukum serius terkait perlindungan privasi dan kerahasiaan klien, yang merupakan prinsip dasar praktik hukum. Studi ini menerapkan analisis hukum normatif untuk mengkaji implikasi hukum penggunaan chatbot berbasis AI dalam layanan hukum, dengan fokus khusus pada potensi pelanggaran privasi klien. Dengan menganalisis undang-undang perlindungan data, kewajiban kerahasiaan profesional, dan doktrin etika hukum, studi ini mengevaluasi kecukupan kerangka hukum yang ada dalam menangani risiko yang terkait dengan pemrosesan data otomatis, penanganan data oleh pihak ketiga, dan ketidakjelasan algoritma. Temuan menunjukkan bahwa meskipun regulasi saat ini menyediakan perlindungan umum untuk data pribadi dan kerahasiaan, regulasi tersebut tidak cukup untuk mengatasi karakteristik unik alat hukum berbasis AI. Studi ini menyoroti celah regulasi terkait akuntabilitas, persetujuan yang terinformasi, dan transparansi, serta menekankan kebutuhan akan standar hukum yang lebih spesifik. Studi ini menyimpulkan bahwa panduan regulasi yang lebih jelas, pengawasan profesional yang diperkuat, dan integrasi prinsip privasi sejak desain (privacy-by-design) sangat penting untuk memastikan bahwa inovasi teknologi dalam layanan hukum tidak merusak privasi dan kepercayaan klien.
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.
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.
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