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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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Analysis of Accounting Digitalization, Innovation Orientation, and Collaboration with FinTech on the Performance of Culinary MSMEs in Yogyakarta Dewi Mariam Widiniarsih; Irwan Irawadi Barus; Ali Nurdin Siregar; Junet Kaswoto; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2395

Abstract

This study examines the effects of accounting digitalization, innovation orientation, and collaboration with FinTech on the performance of culinary MSMEs in Yogyakarta. Using a quantitative approach, data were collected from 155 MSME owners and managers via a structured questionnaire with a five-point Likert scale. Data analysis was conducted using SPSS version 25, employing descriptive statistics, reliability tests, and multiple regression analysis. The results indicate that accounting digitalization, innovation orientation, and FinTech collaboration each positively and significantly influence MSME performance, with innovation orientation showing the strongest effect. The findings suggest that adopting digital accounting systems, fostering innovative practices, and collaborating with FinTech platforms can enhance operational efficiency, financial management, and overall business performance. These results provide both practical guidance for MSME owners and theoretical insights into factors that drive performance in the culinary sector.
Analysis of the Impact of Fintech Innovation, Digital Trust, and Consumer Education on the Financial Performance of MSMEs in Tangerang City Dwi Saleha; Ahmad Ahmad; Solihin Solihin; Dwiati Marsiwi; Eko Sudarmanto; Surya Ramadhan Noor
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

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

Abstract

The rapid development of financial technology (fintech) has transformed the way Micro, Small, and Medium Enterprises (MSMEs) manage their financial activities, particularly in urban areas such as Tangerang City. This study aims to examine the impact of fintech innovation, digital trust, and consumer education on the financial performance of MSMEs. A quantitative research approach was employed using primary data collected from 150 MSME owners and managers in Tangerang City through a structured questionnaire measured on a five-point Likert scale. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3. The results reveal that fintech innovation has a positive and significant effect on MSME financial performance. Digital trust also shows a significant and positive influence and emerges as the strongest determinant of financial performance. In addition, consumer education significantly contributes to improved financial performance by enhancing financial literacy and the effective use of digital financial services. Collectively, these findings indicate that MSME financial performance in the digital era is driven by an integrated framework combining technological innovation, trust in digital systems, and human capital development. The study provides practical insights for policymakers, fintech providers, and MSME stakeholders in developing inclusive and sustainable digital financial ecosystems.
The Impact of Corporate Governance, Technology-Based Risk Management, and Reporting Transparency on Investor Confidence in Indonesia's Technology Industry Lena Erdawati; Ahmad Eko Saputro; Yanti Arnilis; Sri Juminawati; Eko Sudarmanto
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; Triana Zuhrotun Aulia; Eko Sudarmanto
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.
PENGARUH PERENCANAAN PAJAK, FEE AUDIT, DAN GCG TERHADAP MANAJEMEN LABA DENGAN PEMODERASI KEPEMILIKAN MANAJERIAL Eko Sudarmanto; Triana Zuhrotun Aulia; Siti Rosmayanty
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.76

Abstract

The purpose of this study is to determine the effect of tax planning, audit fees, good corporate governance on earnings management with managerial ownership as moderator for food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. This study uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sampling technique use purposive sampling and obtained a sample of 10 companies. The data analysis technique used is moderation regression analysis. The results of this study indicated that audit fees, independent board of commissioners, and institutional ownership have an effect on earnings management, tax planning has no effect on earnings management and managerial ownership is able to moderate audit fees and institutional ownership on profit management, managerial ownership not being able to moderate tax planning and independent board of commissioners against earnings management.
Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik Ahalik; Irwan Irawadi Barus; Fenty Astrina; Eko Sudarmanto; Fadilla Muhammad Mahdi
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 Loso Judijanto; Mega Arum; Andi Hasryningsih Asfar; Junet Kaswoto; Heny Fitriani; Eko Sudarmanto
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.
Peran Akuntansi Syariah dalam Pencegahan Fraud Pengelolaan Dana Haji Eko Sudarmanto; Dwi Saleha; Irwan Irawadi Barus; Ahmad Zaki Mubarok; Mutia Pamikatsih
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19464

Abstract

The management of Hajj funds constitutes a public trust involving a substantial amount of pilgrims’ funds and a long-term management horizon. The complexity of fund management, exposure to moral hazard, and high public expectations make Hajj funds vulnerable to fraud if not supported by governance with strong integrity and an adequate accounting system. This study aims to examine the role of Islamic accounting in embedding the values of integrity and amanah (trustworthiness) as mechanisms for fraud prevention in the management of Hajj funds. The research employs a qualitative descriptive approach through a literature review of regulations governing Hajj fund management, particularly Law Number 34 of 2014, policies of the Hajj Financial Management Agency (BPKH), and Islamic accounting standards (Sharia Accounting Standards/PSAK Syariah). The findings indicate that Islamic accounting functions not only as a financial reporting system but also as an ethical instrument, an internal control mechanism, and a form of moral accountability grounded in Sharia values. The synergy between BPKH regulations and the implementation of PSAK Syariah plays a strategic role in narrowing opportunities for fraud and enhancing the trust of Hajj pilgrims as the rightful owners of the funds.
Analisis Yuridis terhadap Penggunaan Chatbot Berbasis AI dalam Layanan Hukum dan Potensinya terhadap Pelanggaran Privasi Klien Rai Iqsandri; Dwi Saleha; Eko Sudarmanto
Sanskara Hukum dan HAM Vol. 4 No. 02 (2025): Sanskara Hukum dan HAM (SHH)
Publisher : Eastasouth Institute

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

Abstract

Peningkatan penggunaan chatbot berbasis kecerdasan buatan (AI) dalam layanan hukum telah mengubah cara penyampaian bantuan hukum dengan meningkatkan efisiensi, aksesibilitas, dan efisiensi biaya. Meskipun demikian, penerapan chatbot AI menimbulkan masalah hukum serius terkait perlindungan privasi dan kerahasiaan klien, yang merupakan prinsip dasar praktik hukum. Studi ini menerapkan analisis hukum normatif untuk mengkaji implikasi hukum penggunaan chatbot berbasis AI dalam layanan hukum, dengan fokus khusus pada potensi pelanggaran privasi klien. Dengan menganalisis undang-undang perlindungan data, kewajiban kerahasiaan profesional, dan doktrin etika hukum, studi ini mengevaluasi kecukupan kerangka hukum yang ada dalam menangani risiko yang terkait dengan pemrosesan data otomatis, penanganan data oleh pihak ketiga, dan ketidakjelasan algoritma. Temuan menunjukkan bahwa meskipun regulasi saat ini menyediakan perlindungan umum untuk data pribadi dan kerahasiaan, regulasi tersebut tidak cukup untuk mengatasi karakteristik unik alat hukum berbasis AI. Studi ini menyoroti celah regulasi terkait akuntabilitas, persetujuan yang terinformasi, dan transparansi, serta menekankan kebutuhan akan standar hukum yang lebih spesifik. Studi ini menyimpulkan bahwa panduan regulasi yang lebih jelas, pengawasan profesional yang diperkuat, dan integrasi prinsip privasi sejak desain (privacy-by-design) sangat penting untuk memastikan bahwa inovasi teknologi dalam layanan hukum tidak merusak privasi dan kepercayaan klien.
Tinjauan Yuridis Pasal 1365 KUHPerdata terhadap Perbuatan Melawan Hukum dalam Transaksi E-commerce di Indonesia Dwi Saleha; Raddani Raddani; Djuhrijjani Djuhrijjani; Andi Subhan Husain; Eko Sudarmanto; Sitti Rabiah Yusuf
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.
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