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Sudarmanto, Eko
Universitas Muhammadiyah Tangerang, Indonesia
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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.
The Contribution of Sharia Fintech and Digital Literacy in Increasing Generation Z Interest in Accessing Sharia Financial Services in Central Java Rijadi, Puti Khairani; Siregar, Yani Sukriah; Arumingtyas, Fida; Ridwan, Mohammad; Sudarmanto, Eko
West Science Social and Humanities Studies Vol. 3 No. 12 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i12.2501

Abstract

The rapid development of financial technology has reshaped the delivery of financial services, including those based on Islamic principles. Generation Z, as a digitally native generation, represents a strategic segment for expanding sharia financial inclusion. This study aims to analyze the contribution of sharia fintech and digital literacy in increasing Generation Z’s interest in accessing sharia financial services in Central Java. A quantitative research approach was employed, using primary data collected through a structured questionnaire distributed to 85 respondents. The measurement instrument applied a Likert scale, and the data were analyzed using Statistical Package for the Social Sciences (SPSS) version 25. The results of multiple linear regression analysis indicate that sharia fintech has a positive and significant effect on Generation Z’s interest in accessing sharia financial services. Digital literacy also shows a positive and significant influence on interest. Simultaneously, sharia fintech and digital literacy significantly contribute to increasing Generation Z’s interest in accessing sharia financial services. These findings highlight the importance of integrating sharia-compliant digital financial innovation with efforts to improve digital literacy in order to strengthen Islamic financial inclusion among young consumers. The study provides practical implications for sharia financial institutions, fintech providers, educators, and policymakers in developing strategies that align with the characteristics and needs of Generation Z.
Effects of Climate-Related Financial Risk on Foreign Direct Investment and Economic Stability in Developing Countries Fricy Rumintjap; Eko Sudarmanto; Arvy N. Osma
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 1 No. 3 (2024): Global Economics - International Journal of Economic, Social and Development Sc
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v1i3.391

Abstract

Climate change is increasingly recognized as a significant financial risk factor, particularly in developing countries where financial systems are often less resilient to environmental shocks. This study explores the relationship between climate-related financial risks, Foreign Direct Investment (FDI), and economic stability in developing nations. It highlights how both physical risks, such as extreme weather events (e.g., floods and droughts), and transition risks, including regulatory changes and shifts toward a low-carbon economy, deter FDI and contribute to economic volatility. The findings show that developing countries, which are more vulnerable to these risks, experience reduced FDI inflows due to the increased costs of adaptation and the potential for operational disruptions. Additionally, the study finds that countries with weaker financial institutions and governance structures are more susceptible to the economic instability induced by climate risks. The analysis suggests that climate risk mitigation strategies, such as strengthening financial sectors, improving governance, and implementing effective climate policies, can help reduce these risks and create a more stable investment environment. The research also identifies gaps in the literature, particularly the combined effect of climate risks and financial instability on FDI, which warrants further exploration. The study calls for more comprehensive research, particularly focusing on regional case studies and sector-specific impacts, to guide policymakers in fostering a climate-resilient economic environment that attracts sustainable foreign investment.
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.
Evolusi Pelaporan Keberlanjutan dalam Literatur Akuntansi – Studi Bibliometrik Publikasi dari Tahun 2005 hingga 2024 Judijanto, Loso; Mujiani, Sari; Nurzianti, Rahma; Ahalik, Ahalik; Sudarmanto, Eko
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3172

Abstract

Pelaporan keberlanjutan telah berkembang menjadi komponen penting dalam literatur akuntansi seiring meningkatnya tuntutan akuntabilitas, transparansi, dan integrasi isu lingkungan, sosial, dan tata kelola (ESG) dalam pelaporan perusahaan. Studi ini bertujuan untuk memetakan dan menganalisis evolusi penelitian pelaporan keberlanjutan dalam literatur akuntansi melalui pendekatan bibliometrik terhadap publikasi ilmiah periode 2005–2024. Data dikumpulkan dari basis data Scopus dan dianalisis menggunakan teknik bibliometrik yang mencakup analisis kinerja publikasi, sitasi, kolaborasi penulis, institusi, dan negara, serta pemetaan struktur intelektual dan tematik melalui analisis kemunculan bersama kata kunci dan sitasi bersama dengan bantuan perangkat lunak VOSviewer. Hasil penelitian menunjukkan bahwa sustainable development berperan sebagai simpul konseptual utama yang menghubungkan berbagai klaster riset, mulai dari pendekatan pengukuran biaya dan efisiensi lingkungan, integrasi isu perubahan iklim dan rantai pasok, hingga penguatan pelaporan keberlanjutan sebagai mekanisme tata kelola dan akuntabilitas. Selain itu, temuan mengindikasikan adanya pergeseran signifikan dari orientasi normatif dan teknis menuju institusionalisasi pelaporan keberlanjutan dalam praktik akuntansi modern. Meskipun produksi pengetahuan masih didominasi oleh negara maju, meningkatnya partisipasi negara berkembang membuka peluang pengembangan riset yang lebih kontekstual dan inklusif di masa mendatang.
Penelitian Akuntansi Islam di Negara-negara Mayoritas Muslim – Pemetaan Bibliometrik Tema, Penulis, dan Jurnal Judijanto, Loso; Mayndarto, Eko Cahyo; Respatiningsih, Inneke; Pamikatsih, Mutia; Sudarmanto, Eko
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3173

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan dan struktur intelektual penelitian akuntansi Islam di negara-negara mayoritas Muslim melalui pendekatan bibliometrik. Studi ini menganalisis artikel jurnal bereputasi yang diindeks Scopus dengan fokus pada tiga dimensi utama, yaitu evolusi tema penelitian, penulis dan jejaring kolaborasi, serta jurnal dan negara yang berperan dominan dalam pengembangan literatur. Analisis dilakukan menggunakan teknik science mapping yang meliputi co-occurrence keywords, co-authorship, density visualization, dan country collaboration. Hasil penelitian menunjukkan bahwa tema perbankan syariah (Islamic banks) mendominasi lanskap penelitian dan berfungsi sebagai simpul utama yang menghubungkan isu standar akuntansi, tata kelola, dan kinerja keuangan. Evolusi tema memperlihatkan pergeseran dari diskursus konseptual awal menuju isu-isu kontemporer seperti kepatuhan Syariah, akuntabilitas, dan kualitas pelaporan. Namun, topik sosial-keagamaan seperti akuntansi zakat, sektor publik Islam, dan peran Dewan Pengawas Syariah masih relatif kurang tereksplorasi. Dari sisi kolaborasi, penelitian ini menyoroti peran sentral Malaysia dan Indonesia sebagai pusat produktivitas, dengan United Kingdom sebagai penghubung global. Temuan ini memberikan kontribusi penting dalam memahami arah perkembangan riset akuntansi Islam serta membuka peluang penelitian lanjutan yang lebih inklusif, lintas sektor, dan berorientasi nilai.
Forensic Accounting Research – A Bibliometric and Co-Citation Analysis of Global Literature 2000–2025 Nurdiani, Dini; Sudarmanto, Eko; Sasmita, Djenni; Rahman, Kristanti; Nurdian, Dini i
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3178

Abstract

Akuntansi forensik telah berkembang menjadi disiplin strategis yang memainkan peran penting dalam mendeteksi, mencegah, dan menginvestigasi kejahatan keuangan di tengah meningkatnya kompleksitas sistem keuangan global. Penelitian ini bertujuan untuk memetakan perkembangan, struktur intelektual, dan tren tematik penelitian akuntansi forensik global selama periode 2000–2025 melalui pendekatan analisis bibliometrik dan ko-sitasi. Data penelitian diperoleh dari publikasi jurnal internasional bereputasi yang dianalisis menggunakan teknik bibliometrik deskriptif dan pemetaan jaringan dengan bantuan perangkat lunak VOSviewer. Hasil analisis menunjukkan bahwa forensic accounting merupakan konsep inti yang menghubungkan berbagai tema penelitian, khususnya fraud, auditing, fraud detection, big data, dan digital forensics. Visualisasi overlay dan densitas mengungkap adanya pergeseran fokus riset dari pendekatan forensik tradisional menuju pendekatan berbasis teknologi dan analitik data. Selain itu, analisis ko-sitasi dan kolaborasi menunjukkan bahwa produksi pengetahuan masih terkonsentrasi pada sejumlah penulis, institusi, dan negara tertentu, dengan Amerika Serikat sebagai pusat kolaborasi global. Studi ini memberikan kontribusi dengan menyajikan gambaran komprehensif tentang evolusi dan arah masa depan penelitian akuntansi forensik, serta menyoroti peluang pengembangan riset melalui kolaborasi lintas disiplin dan lintas negara.
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