Article Per Year (5 Year)
p-Index From 2021 - 2026
31.362
P-Index
This Author published in this journals
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 Akademi Akuntansi (JAA) 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 SPRINTER: Jurnal Ilmu Olahraga 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 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 Jurnal Abdimas Ilmiah Citra Bakti Balance : Jurnal Akuntansi dan Bisnis Global Economics: International Journal of Economic, Social and Development Sciences Sciences du Nord Economics and Business INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Harmoni Economics: International Journal of Economics and Accounting
Sudarmanto, Eko
Universitas Muhammadiyah Tangerang, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 280 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 280 Documents
Search

 24   25   26   27   28 
ANALYZING THE EFFECTIVENESS OF TAX POLICIES IN IMPROVING A COMPANY'S FINANCIAL PERFORMANCE INVOLVES ASSESSING HOW TAXATION STRATEGIES IMPACT THE OVERALL ECONOMIC HEALTH OF THE BUSINESS Loso Judijanto; Eko Sudarmanto; Ahmad Rizani; Andree Tiono Kurniawan; Ignatius Septo Pramesworo
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 8 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research engages in a thorough retrospective analysis to assess the historical effectiveness of tax policies in shaping the financial performance of companies. Through meticulous exploration of diverse taxation strategies employed over an extended temporal horizon, the study delves into the intricate dynamics that directly influence the overall economic health of businesses. The research reveals nuanced patterns and correlations by parsing through financial data and scrutinizing economic indicators, offering a rich understanding of the complex relationship between taxation strategies and fiscal well-being. Findings from this retrospective analysis contribute significantly to the ongoing discourse on the pivotal role of tax policies in corporate financial landscapes. The study unveils historical trends and establishes a robust foundation for informed considerations in future tax policy formulation and strategic financial planning. The keywords guiding this research—Tax Policies, Financial Performance, Taxation Strategies, Economic Health, and Fiscal Well-being—provide a comprehensive framework for exploring the multifaceted aspects of tax policy effectiveness, transcending temporal boundaries. This retrospective exploration is not confined to a specific era but spans diverse temporal contexts, offering insights that inform future financial strategies. The research serves as a valuable resource for policymakers, businesses, and academics alike, providing nuanced perspectives on the evolving nature of tax policies and their enduring impact on the financial trajectories of companies. The insights gleaned from this study underscore the imperative for adaptive financial strategies that navigate the dynamic interplay between taxation policies and corporate fiscal well-being.
DIGITAL PARADISE: NAVIGATING THE COMPLEXITY OF TAXATION IN THE ERA OF TECHNOLOGICAL TRANSFORMATION M. Yusuf Bahtiar; Eko Sudarmanto; Sulfianty
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 12 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The digital revolution has fundamentally transformed the taxation landscape, necessitating a nuanced understanding of its implications for fiscal governance. This research literature review thoroughly examines the multifaceted dimensions of taxation in the era of technological transformation, drawing insights from a diverse array of scholarly literature, policy documents, and empirical studies. Key themes explored encompass tax governance mechanisms, regulatory responses to cross-border tax evasion and profit shifting, compliance behaviors, and the redistributive impact of taxation in the digital age. By synthesizing existing research, this review provides a holistic understanding of the complexities of navigating contemporary fiscal governance's digital paradise. The literature synthesis reveals the critical role of tax governance mechanisms in addressing the challenges the digital economy poses. Regulatory responses, including proposals for digital taxation frameworks and international tax cooperation agreements, are examined to elucidate their potential efficacy in fostering tax compliance and mitigating tax evasion and avoidance. Furthermore, the review delves into the intricate interplay between taxpayer motivations, compliance drivers, and communication strategies, offering insights into enhancing tax compliance behaviors in the digital era. Additionally, the redistributive effects of taxation policies are analyzed, highlighting their role in addressing income inequality and promoting social equity in digitally-driven economies. This review contributes to the scholarly discourse by providing a comprehensive analysis of taxation in the digital age, offering valuable insights for policymakers, scholars, and practitioners. By unpacking the complexities of taxation amidst technological transformation, it informs efforts to devise effective fiscal policies that promote fairness, efficiency, and sustainability in the digital era.
Global Trends in Cryptocurrency Accounting Research: A Bibliometric Analysis of Scopus Publications (2015–2025) Judijanto, Loso; Anggraeni, Reni; Irdyansah, Andry; Ahalik, Ahalik; Wijaya, Muhamad Rizky; Sudarmanto, Eko
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3346

Abstract

The unprecedented development of cryptocurrencies and blockchain technologies has posed major challenges to traditional accounting standards and procedures. As a result, there is a rising number of scholarly contributions to this topic. The goal of this paper is to explore global trends in cryptocurrency accounting research from the perspective of bibliometrics based on the papers published in Scopus databases between 2015 and 2025. Data was gathered systematically and analyzed using VOSviewer software to visualize and interpret co-authorship networks, citation structures, and keyword co-occurrence clusters. Cryptocurrency and blockchain emerge as the key concepts of all research streams, such as financial reporting, auditing, regulation, and fintech. It can be stated that there is an unevenly distributed global collaboration network in which countries like the US, China, and India are leading. There is also a tendency towards a growing interest in applied aspects related to financial markets, risks management, and regulations. The field seems to mature in terms of research and practical applications. However, the current state of affairs implies some research gaps concerning accounting standardization, IFRS implementation, and corporate governance.
Pengaruh Social Media Virality dan FOMO (Fear of Missing Out) terhadap Spontaneous Travel Intention pada Wisata Viral di Jawa Barat Kartini, Raden Asri; Sudarmanto, Eko; Isaghoji, Isaghoji; Fauzi, Padlun; Respati, Rella Dwi
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3354

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh viralitas media sosial dan Fear of Missing Out (FOMO) terhadap niat perjalanan spontan menuju destinasi wisata viral di Jawa Barat. Meningkatnya popularitas platform media sosial telah mengubah cara orang menemukan dan menanggapi konten wisata, membuat keputusan perjalanan semakin impulsif dan didorong oleh emosi. Dalam konteks ini, wisata viral muncul sebagai fenomena di mana destinasi dengan cepat mendapatkan perhatian publik melalui paparan digital, sementara FOMO memperkuat keinginan individu untuk berpartisipasi dalam pengalaman yang sedang tren. Penelitian ini menerapkan pendekatan kuantitatif menggunakan metode survei. Data dikumpulkan dari 150 responden yang dipilih melalui purposive sampling, dengan kriteria termasuk pengguna media sosial aktif yang familiar dengan konten wisata viral di Jawa Barat. Instrumen penelitian menggunakan kuesioner skala Likert, dan data dianalisis menggunakan SPSS versi 25 melalui analisis validitas, reliabilitas, asumsi klasik, regresi linier berganda, uji-t, uji-F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa viralitas media sosial memiliki pengaruh positif dan signifikan terhadap niat perjalanan spontan, dan FOMO juga memiliki pengaruh positif dan signifikan terhadap niat perjalanan spontan. Secara bersamaan, kedua variabel tersebut secara signifikan memengaruhi niat perjalanan spontan. Koefisien determinasi menunjukkan bahwa viralitas media sosial dan FOMO menjelaskan sebagian besar varians dalam niat perjalanan spontan. Hasil ini menunjukkan bahwa perilaku perjalanan spontan di era digital sangat dipengaruhi oleh paparan teknologi dan tekanan psikologis. Studi ini berkontribusi pada literatur pariwisata dan perilaku konsumen dengan menjelaskan bagaimana viralitas digital dan respons emosional secara bersamaan memengaruhi niat perjalanan, khususnya dalam konteks pariwisata viral di Jawa Barat.
Pengaruh Literasi Pajak dan Persepsi Keadilan Pajak terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi Judijanto, Loso; Barus, Irwan Irawadi; Reza, Fahry; Arum, Mega; Ahalik, Ahalik; Sudarmanto, Eko
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3315

Abstract

Penelitian ini mengkaji pengaruh literasi pajak dan persepsi keadilan pajak terhadap kepatuhan pajak di kalangan wajib pajak perorangan di Indonesia. Dengan sampel sebanyak 215 responden, data dikumpulkan melalui kuesioner terstruktur yang mengukur literasi pajak, persepsi keadilan pajak, dan kepatuhan pajak yang dilaporkan sendiri. Analisis dilakukan menggunakan SPSS versi 25, dengan menerapkan statistik deskriptif, analisis korelasi, regresi berganda, dan analisis moderasi. Hasil menunjukkan bahwa baik literasi pajak maupun persepsi keadilan pajak secara signifikan memengaruhi kepatuhan pajak, dengan persepsi keadilan pajak berperan sebagai variabel moderator dalam hubungan antara literasi pajak dan kepatuhan pajak. Studi ini menyoroti pentingnya meningkatkan pendidikan pajak dan membangun sistem perpajakan yang adil untuk meningkatkan tingkat kepatuhan di Indonesia. Temuan ini memberikan wawasan berharga bagi pembuat kebijakan dalam merancang kebijakan perpajakan dan program pendidikan yang efektif guna meningkatkan kepatuhan pajak.
Lanskap Penelitian Kinerja Keuangan dalam Literatur Akuntansi dan Manajemen Keuangan (2000 - 2026) Judijanto, Loso; Kimsen, Kimsen; Puspitasari, Ria; Nurharjanti, Nashirotun Nisa; Sugihyanto, Toto; Sudarmanto, Eko
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3372

Abstract

Penelitian ini bertujuan untuk menganalisis lanskap penelitian kinerja keuangan dalam literatur Akuntansi Keuangan dan Manajemen Keuangan selama periode 2000–2026 menggunakan pendekatan bibliometrik. Data diperoleh dari database Scopus dan dianalisis dengan bantuan VOSviewer untuk mengidentifikasi pola kolaborasi penulis, pengaruh literatur melalui analisis sitasi, serta perkembangan tema penelitian melalui analisis keyword co-occurrence. Hasil penelitian menunjukkan bahwa kinerja keuangan merupakan pusat utama dalam jaringan penelitian dengan keterkaitan yang kuat terhadap topik akuntansi, manajemen, dan ekonomi. Selain itu, terjadi pergeseran signifikan dari pendekatan tradisional berbasis pelaporan keuangan menuju pendekatan yang lebih integratif dengan memasukkan aspek manajerial, tata kelola, dan keberlanjutan. Analisis overlay mengindikasikan bahwa topik seperti sustainability, risk management, dan decision making menjadi tren penelitian terbaru, sementara analisis density menunjukkan bahwa financial performance, accounting, dan economics merupakan area dengan intensitas penelitian tertinggi. Studi ini memberikan kontribusi dalam memahami struktur intelektual dan arah perkembangan penelitian kinerja keuangan secara global serta membuka peluang bagi penelitian lanjutan yang lebih kontekstual dan multidimensional.
Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik, Ahalik; Barus, Irwan Irawadi; Astrina, Fenty; Sudarmanto, Eko; Mahdi, Fadilla Muhammad
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2784

Abstract

This study examines the impact of Chief Financial Officer (CFO)–Chief Information Officer (CIO) collaboration and digital governance on the financial performance of technology companies in West Java. In the context of rapid digital transformation, the alignment between financial and technological functions has become a critical factor in organizational success. This research adopts a quantitative approach using primary data collected from 120 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including descriptive statistics, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that CFO–CIO collaboration has a positive and significant effect on financial performance, demonstrating that effective coordination between financial and IT leadership enhances strategic decision-making and resource allocation. Digital governance also shows a positive and significant influence, highlighting the importance of structured policies, risk management, and accountability in managing digital initiatives. Simultaneously, both variables significantly affect financial performance, with a coefficient of determination (R²) of 0.61, indicating that 61% of the variation in financial performance can be explained by the model. These findings suggest that collaboration and governance mechanisms play a complementary role in driving organizational performance. This study contributes to the literature by providing empirical evidence on the strategic role of cross-functional collaboration and digital governance in emerging markets. Practically, the findings offer insights for organizations to strengthen CFO–CIO partnerships and implement effective governance frameworks to enhance financial outcomes in the digital era.
Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Judijanto, Loso; Arum, Mega; Asfar, Andi Hasryningsih; Kaswoto, Junet; Fitriani, Heny; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

Abstract

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.
Tinjauan Yuridis Pasal 1365 KUHPerdata terhadap Perbuatan Melawan Hukum dalam Transaksi E-commerce di Indonesia Saleha, Dwi; Raddani, Raddani; Djuhrijjani, Djuhrijjani; Husain, Andi Subhan; Sudarmanto, Eko; Yusuf, Sitti Rabiah
Sanskara Hukum dan HAM Vol. 4 No. 03 (2026): Sanskara Hukum dan HAM (SHH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/shh.v4i03.807

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan Pasal 1365 Kitab Undang-Undang Hukum Perdata dalam menangani perbuatan melawan hukum pada transaksi e-commerce di Indonesia. Perkembangan pesat perdagangan digital telah menghadirkan tantangan hukum yang semakin kompleks, khususnya dalam menentukan tanggung jawab, unsur kesalahan, serta perlindungan hukum bagi konsumen dan pelaku usaha. Penelitian ini menggunakan pendekatan yuridis normatif dengan menganalisis unsur-unsur perbuatan melawan hukum, yaitu perbuatan, sifat melawan hukum, kesalahan, kerugian, dan hubungan kausalitas, serta mengevaluasi relevansinya dalam konteks transaksi digital. Hasil penelitian menunjukkan bahwa Pasal 1365 KUHPerdata masih menjadi dasar hukum yang fundamental dalam penyelesaian sengketa, namun penerapannya menghadapi berbagai keterbatasan, antara lain terkait anonimitas para pihak, keterlibatan multi-aktor, serta kompleksitas pembuktian berbasis bukti elektronik. Selain itu, penelitian ini menemukan bahwa integrasi dengan regulasi khusus, seperti Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik dan Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen, menjadi krusial dalam melengkapi ketentuan umum hukum perdata. Oleh karena itu, diperlukan harmonisasi regulasi serta interpretasi hukum yang adaptif guna menjamin kepastian hukum dan efektivitas perlindungan dalam ekosistem ekonomi digital di Indonesia.
Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik, Ahalik; Barus, Irwan Irawadi; Astrina, Fenty; Sudarmanto, Eko; Mahdi, Fadilla Muhammad
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2784

Abstract

This study examines the impact of Chief Financial Officer (CFO)–Chief Information Officer (CIO) collaboration and digital governance on the financial performance of technology companies in West Java. In the context of rapid digital transformation, the alignment between financial and technological functions has become a critical factor in organizational success. This research adopts a quantitative approach using primary data collected from 120 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including descriptive statistics, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that CFO–CIO collaboration has a positive and significant effect on financial performance, demonstrating that effective coordination between financial and IT leadership enhances strategic decision-making and resource allocation. Digital governance also shows a positive and significant influence, highlighting the importance of structured policies, risk management, and accountability in managing digital initiatives. Simultaneously, both variables significantly affect financial performance, with a coefficient of determination (R²) of 0.61, indicating that 61% of the variation in financial performance can be explained by the model. These findings suggest that collaboration and governance mechanisms play a complementary role in driving organizational performance. This study contributes to the literature by providing empirical evidence on the strategic role of cross-functional collaboration and digital governance in emerging markets. Practically, the findings offer insights for organizations to strengthen CFO–CIO partnerships and implement effective governance frameworks to enhance financial outcomes in the digital era.
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 Ahalik, Ahalik Ahmad Ahmad 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 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 Arman Paramansyah Arnes Yuli Vandika ARNILIS, YANTI 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 Athallah, Miftah Hafidh 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 Nidia Soepriadi Dewi Rohmi Bai Kurnia Dien Ajeng Fauziah DINI NURDIANI Djuhrijjani Djuhrijjani Djuhrijjani Djuhrijjani Djuhrijjani Djuhrijjani, Djuhrijjani Djunaedi Dony Oktafia Putra Dwi Saleha 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 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 Fildansyah, Rully 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 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 Husain, Andi Subhan Hutabarat, Metyria Imelda I Made Pradana Adiputra Ibnu Aswat Ida Ayu Putri Suprapti Idrus, Rini Angriani Ignatius Septo Pramesworo Ihsan, Andi Iin Inayah ika yulianingsih Ilah, Muhammad Abdul Ilham Ilhamiwati, Mega Ilza Febrina Imam Hidayat Imron Nugroho Saputro Indah Permata Dewi Indah Yuliana Ingkak Chintya Wangsih Ingkak Chintya Wangsih Iqsandri, Rai Irdiana, Sukma Irdyansah, Andry Irma Irma Irma Irra Chrisyanti Dewi Irwan Irawadi Barus Irwan Irwan Irwan Moridu 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 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 Kadambaeva Charos Masharipovna 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. 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 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 Muhamad Rizky Wijaya Muhammad Abdul Ilah Muhammad Abdul Rosid Muhammad Abdul Rosid Muhammad Dini Syauqi Al-Madani 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 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 Puti Khairani Rijadi 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 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 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 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 Saputro, Ahmad Eko Sartina R Male Sasmita, Djenni Satrio Sakti Rumpoko Sehan Rifky Septi, Iti Setyowati Subroto Setyowati Subroto Sev Rahmiyanti Simamora, Mukti Siregar, Indra Gunawan Siregar, Retnawati Siregar, Yani Sukriah 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 Sudrajat, Adam Sugianto, Efendi Sugiharti Sugiharti Sugiharti Sugiharti Sugihyanto, Toto Sugiono Sugiono Sukma Wijayanti Sulfianty Sulfianty Sulistyowati, Nur Wahyuning Suparman 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 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 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 Vernando Vernando Vina Amaliya Wahyono, Zubaidi Warto - Widiniarsih, Dewi Mariam Wijaya, Ismed Wijaya, Muhamad Rizky Wijayanti, Indah Oktari Willy Nurhayadi Wily Mohammad Windasari, Ihsanul Wirawati Abjan Wulandjani, Harimurti Yaghfir Alifah, Fathimah Yahawi, Seleman Hardi Yana Priyana 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 Zainuddin Zainuddin Zakiyah Zakiyah Zubaidi Wahyono Zulaecha, Hesty Erviani Zulfikri , Agung Zuliyati