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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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THE EFFECT OF GREEN ACCOUNTING, THIN CAPITALIZATION, AND SUSTAINABILITY REPORTING ON FINANCIAL STATEMENT TRANSPARENCY WITH PROFITABILITY AS A MODERATING VARIABLE Chaerul Anam; Eko Sudarmanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.767

Abstract

The purpose of this study is to examine the effects of green accounting, thin capitalization, and sustainability reporting on financial reporting transparency, and to determine the moderating role of profitability in these relationships. This research uses a quantitative approach with an explanatory design based on panel data from industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Data were analyzed using EViews 12 with panel regression to test six hypotheses. The results show that green accounting has a positive and significant effect on financial reporting transparency, while thin capitalization has no significant effect. In contrast, sustainability reporting has a negative and significant effect on transparency. Profitability is found to weaken the relationship between green accounting and financial transparency but strengthen the relationship between sustainability reporting and financial transparency. These findings highlight the importance of integrating environmental accounting and responsible disclosure practices to enhance the credibility, accountability, and transparency of corporate financial reports in Indonesia’s industrial sector.
Penguatan Literasi Pendidikan Anti Korupsi bagi Komunitas SSQ Holistik Internasional melalui Kegiatan Webinar Pengabdian Masyarakat : Pengabdian Eko Sudarmanto; Nikem Kurnia Ningsih; Zakiyah Zakiyah; Irwan Irawadi Barus; Hendi Herdiansyah; Asep Suhendar; Rr Anggraini Soemadi; Sitti Rabiah Yusuf
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5795

Abstract

Corruption is a serious issue that affects various aspects of social life, economic development, and institutional governance, thus requiring preventive efforts that are not only repressive but also educational in nature. This community service activity aims to strengthen anti-corruption education literacy among members of the SSQ Holistic International (SSQ-HI) community through a webinar-based learning approach. The implementation method employed an educative–interactive approach, including material presentations, reflective discussions, and evaluations of participants’ understanding. The activity involved SSQ-HI community members and participants from the general public with diverse educational backgrounds. The results indicate an improvement in participants’ understanding of anti-corruption education literacy as the capacity to comprehend, analyze, and make decisions based on the values of integrity, honesty, and responsibility. The novelty of this activity lies in the integration of literacy concepts with anti-corruption education through a collaborative and interdisciplinary non-formal community education approach. This approach proved effective in fostering critical awareness and strengthening the internalization of anti-corruption values in everyday life. The activity implies that strengthening anti-corruption education literacy through community-based initiatives can serve as a sustainable preventive education model for fostering a culture of integrity in society.
Penguatan Edukasi dan Literasi Anti Korupsi dalam Perspektif Hukum melalui Kegiatan Webinar Pengabdian kepada Masyarakat: Pengabdian Djuhrijjani Djuhrijjani; Nizla Rohaya; Tiwuk Herawati; Iin Inayah; Ahmad Ahmad; Franky Ariyadi; Eko Sudarmanto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5799

Abstract

Corruption is categorized as an extraordinary crime as it generates extensive and systemic impacts on legal stability, social order, and national development. Therefore, corruption prevention strategies cannot rely solely on repressive measures through law enforcement, but must be supported by the strengthening of legal education and public legal literacy. This Community Service Program (PkM) aims to enhance public understanding and legal awareness of anti-corruption values through the implementation of an educational webinar. The method employed an educative–participatory approach utilizing online media, delivering materials on the legal basis of corruption offenses, principles of integrity, and the active role of society in corruption prevention efforts. The implementation of the program indicated an improvement in participants’ understanding of the concepts and forms of corruption, the governing legal regulations, and the urgency of internalizing a culture of integrity in everyday life. These findings emphasize that webinars serve as an effective, flexible, and adaptive medium for sustainably expanding the reach of anti-corruption legal literacy within the community.
Edukasi dan Literasi Anti-Korupsi Perspektif Ekonomi bagi Komunitas SSQ Holistik Internasional melalui Webinar Pengabdian kepada Masyarakat: Pengabdian Eko Sudarmanto; Harimurti Wulandjani; Ilza Febrina; Triana Zuhrotun Aulia; Heny Fitriani; Dewi Nidia Soepriadi; M. Adhitya Wardhana; Ingkak Chintya Wangsih
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5813

Abstract

Corruption is a multidimensional problem that has significant impacts on economic performance, social welfare, and sustainable development. Efforts to prevent corruption require not only law enforcement but also the strengthening of public awareness and literacy through systematic educational approaches. This community service program aims to enhance anti-corruption understanding and literacy based on an economic perspective among members of the SSQ Holistik Internasional community through a webinar-based initiative. The program was implemented using an online participatory education approach, which included material presentations, interactive discussions, and evaluations of participants’ understanding. The educational content emphasized the relationship between corrupt practices and their impacts on economic efficiency, welfare distribution, and sustainable development. The results indicate an improvement in participants’ understanding of the fundamental concepts of corruption, the economic costs it generates, and the importance of individual and community roles in corruption prevention efforts. Overall, the webinar program proved to be an effective model of community engagement in strengthening anti-corruption literacy from an economic perspective, particularly within non-academic communities.
Pengembangan Produk UMKM Berbasis Ekonomi Kreatif Dengan Pendekatan Green Entrepreneurship: Pengabdian Retnowati Jasa; Eko Sudarmanto; Merita Ayu Indrianti; Adi Artino; Ni Luh Kardini
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5909

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui pengembangan produk berbasis ekonomi kreatif dengan pendekatan green entrepreneurship. Program ini dilaksanakan melalui serangkaian kegiatan pelatihan, diskusi, serta pendampingan kepada pelaku UMKM. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM mengenai konsep ekonomi kreatif serta pentingnya kreativitas dalam menciptakan nilai tambah pada produk yang dihasilkan. Selain itu, kegiatan ini juga mendorong meningkatnya kesadaran pelaku UMKM terhadap pentingnya menerapkan prinsip green entrepreneurship, yang menekankan keseimbangan antara aktivitas ekonomi dan tanggung jawab terhadap kelestarian lingkungan. Melalui proses diskusi dan pendampingan, para pelaku UMKM juga mulai menunjukkan berbagai ide dan gagasan baru dalam pengembangan produk dengan memanfaatkan potensi sumber daya lokal yang tersedia di lingkungan sekitar. Di samping itu, terjadi peningkatan keterampilan peserta dalam aspek pengemasan produk, baik dari segi desain visual maupun pemilihan bahan kemasan yang lebih ramah lingkungan. Kegiatan ini juga berdampak pada meningkatnya antusiasme, motivasi, serta rasa percaya diri pelaku UMKM dalam mengembangkan usaha yang mereka jalankan. Secara keseluruhan, kegiatan pengabdian ini memberikan kontribusi positif dalam meningkatkan pengetahuan, keterampilan, serta pola pikir pelaku UMKM dalam mengelola usaha secara lebih kreatif, inovatif, dan berorientasi pada keberlanjutan.
The Contribution of Sharia Fintech and Digital Literacy in Increasing Generation Z Interest in Accessing Sharia Financial Services in Central Java Puti Khairani Rijadi; Yani Sukriah Siregar; Fida Arumingtyas; Mohammad Ridwan; Eko Sudarmanto
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.
Analysis of Mudharabah and Musyarakah Financing on the Growth of Islamic Bank Assets in Indonesia Mutia Pamikatsih; Fenty Astrina; Kimsen Kimsen; Gunawan Raspati; Eko Sudarmanto
West Science Social and Humanities Studies Vol. 4 No. 02 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i02.2652

Abstract

This study aims to analyze the influence of mudharabah and musyarakah financing on the growth of Islamic bank assets in Indonesia. The research employs a quantitative approach using primary data collected from 200 respondents through a structured questionnaire measured with a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that mudharabah financing has a positive and significant effect on Islamic bank asset growth with a regression coefficient of 0.382 and a significance value of 0.000. Similarly, musyarakah financing shows a positive and significant influence with a regression coefficient of 0.417 and a significance value of 0.000. Simultaneously, both financing schemes significantly contribute to asset growth, as indicated by an F-value of 65.721 and an R Square of 0.401. These findings suggest that profit-sharing financing plays an important role in strengthening asset expansion and financial sustainability within Islamic banking institutions. The study provides practical implications for Islamic bank management to optimize partnership-based financing strategies and contributes to the literature on Islamic financial performance in Indonesia.
Analysis of e-Invoice Automation and Internal Control in Reducing Tax Corrections in Distribution Companies in East Java Loso Judijanto; Irwan Irawadi Barus; Kimsen Kimsen; Eko Sudarmanto; Triana Zuhrotun Aulia
West Science Social and Humanities Studies Vol. 4 No. 04 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i04.2782

Abstract

This study aims to analyze the effect of electronic invoice automation and internal control systems on reducing tax adjustments in distribution companies in East Java. The research adopts a quantitative approach using primary data collected from 65 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that electronic invoice automation has a significant negative effect on tax adjustments, indicating that the implementation of automated systems improves accuracy and minimizes discrepancies in tax reporting. Internal control systems also demonstrate a significant negative influence on tax adjustments, highlighting their role in ensuring compliance, preventing errors, and strengthening financial reporting processes. Simultaneously, both variables significantly affect tax adjustments, suggesting that the integration of digital systems and effective control mechanisms enhances overall tax compliance. The coefficient of determination indicates that 57.9% of the variation in tax adjustments can be explained by electronic invoice automation and internal control systems. This finding emphasizes the importance of combining technological innovation with organizational governance to reduce fiscal risks. The study contributes to the literature by providing empirical evidence on the effectiveness of digital taxation systems and internal controls, and offers practical implications for companies and policymakers in improving tax compliance and operational efficiency.
Pengaruh Entrepreneurial Passion Inventing serta Entrepreneurial Resilience terhadap Venture Persistence melalui Grit di Indonesia Lutfi Amalia; Sukma Wijayanti; Dinar Ambarita; Eko Sudarmanto
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 02 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i02.755

Abstract

Penelitian ini mengkaji pengaruh semangat kewirausahaan dalam berinovasi dan ketahanan kewirausahaan terhadap ketekunan usaha, dengan keteguhan hati sebagai variabel mediasi, dalam konteks Indonesia. Menggunakan desain penelitian kuantitatif, data dikumpulkan dari 155 wirausahawan aktif melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan SmartPLS 3. Hasil menunjukkan bahwa semangat kewirausahaan dalam berinovasi dan ketahanan kewirausahaan keduanya memiliki pengaruh positif yang signifikan terhadap ketekunan. Selain itu, ketekunan memiliki pengaruh positif yang kuat terhadap ketahanan usaha. Analisis mediasi menunjukkan bahwa ketekunan secara parsial memediasi hubungan antara semangat kewirausahaan dalam berinovasi dan ketahanan usaha, serta antara ketahanan kewirausahaan dan ketahanan usaha. Temuan ini menyoroti peran kritis sumber daya psikologis yang berorientasi pada ketekunan dalam mempertahankan aktivitas kewirausahaan, terutama di ekonomi emerging yang ditandai oleh ketidakpastian dan keterbatasan sumber daya. Studi ini berkontribusi pada literatur kewirausahaan dengan mengintegrasikan passion, ketahanan, dan ketekunan ke dalam kerangka kerja yang terpadu, serta memberikan wawasan praktis untuk program pengembangan kewirausahaan yang bertujuan meningkatkan keberlanjutan usaha jangka panjang di Indonesia.
Pengaruh Perceived Procedural Justice serta Trust in Tax Authority terhadap Tax Compliance UMKM melalui Tax Morale di Indonesia Loso Judijanto; Mega Arum; Junet Kaswoto; Selfy Andreany; Eko Sudarmanto; Muchdir Ahmad Ronoatmojo
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 02 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i02.756

Abstract

Penelitian ini mengkaji pengaruh persepsi keadilan prosedural dan kepercayaan terhadap otoritas pajak terhadap kepatuhan pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia, dengan moral pajak sebagai variabel mediasi. Menggunakan desain penelitian kuantitatif, data dikumpulkan dari 105 wajib pajak UMKM melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). Hasil menunjukkan bahwa keadilan prosedural yang dirasakan dan kepercayaan terhadap otoritas pajak memiliki pengaruh positif yang signifikan terhadap moral pajak. Moral pajak, pada gilirannya, secara signifikan mempengaruhi kepatuhan pajak. Selain itu, analisis mediasi menunjukkan bahwa moral pajak secara parsial memediasi hubungan antara keadilan prosedural yang dirasakan dan kepatuhan pajak, serta antara kepercayaan terhadap otoritas pajak dan kepatuhan pajak. Temuan ini menyarankan bahwa prosedur pajak yang adil dan kepercayaan institusional memperkuat motivasi moral UMKM untuk patuh, yang pada gilirannya meningkatkan kepatuhan pajak sukarela. Studi ini berkontribusi pada literatur kepatuhan pajak perilaku dan memberikan wawasan praktis bagi otoritas pajak dalam mengembangkan strategi yang mempromosikan keadilan, kepercayaan, dan kepatuhan berkelanjutan di kalangan UMKM di Indonesia.
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