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Sudarmanto, Eko
Universitas Muhammadiyah Tangerang, Indonesia
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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.
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.
The Influence of Digital Entrepreneurship and Digital Literacy on MSME Performance through Digital Technology Adoption in Indonesia Muhtadin, Imam; Arifin, Zainal; Astrina, Fenty; Hakim, Cikita Berlian; Munzir, Munzir; Sudarmanto, Eko
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.978

Abstract

This study aims to examine the effect of digital entrepreneurship and digital literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) through the adoption of digital technology in Indonesia. A quantitative research approach was employed using primary data collected from 155 MSME actors through a structured questionnaire measured on a Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to evaluate both the measurement and structural models. The results indicate that digital entrepreneurship and digital literacy have positive and significant effects on MSME performance. Furthermore, both variables significantly influence the adoption of digital technology, which in turn has a strong positive impact on business performance. The findings also confirm that digital technology adoption plays a mediating role in strengthening the relationship between digital entrepreneurship and MSME performance, as well as between digital literacy and MSME performance. Among the variables, digital literacy shows a stronger influence on technology adoption, highlighting the importance of digital skills in driving digital transformation. This study contributes to the literature by providing an integrated model that explains how digital capabilities influence MSME performance through technology adoption in a developing country context. Practically, the findings suggest that enhancing digital literacy and promoting digital entrepreneurial orientation are essential strategies for improving MSME competitiveness and sustainability in the digital economy.
The Influence of Transaction Costs and Opportunistic Behavior on MSME Sustainability through Operational Efficiency in Indonesia Mulyono, Sri; Kaswoto, Junet; Rahmiyanti, Sev; Octasylva, Annuridya Rosyidta Pratiwi; Prasetyo, Fitria Madaniah; Sudarmanto, Eko
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.979

Abstract

This study investigates the effect of transaction costs and opportunistic behavior on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with operational efficiency serving as a mediating variable. A quantitative research approach was employed, involving 185 MSME respondents selected through purposive sampling. Data were collected using a structured questionnaire measured on a Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results indicate that transaction costs and opportunistic behavior have significant negative effects on both operational efficiency and MSME sustainability. Conversely, operational efficiency demonstrates a significant positive effect on sustainability and serves as a partial mediator in the relationship between transaction costs, opportunistic behavior, and MSME sustainability. These findings suggest that high transaction costs and opportunistic practices hinder business performance, while efficient operational management enhances long-term viability. The study contributes to the literature by integrating economic and behavioral perspectives within MSME sustainability research and offers practical implications for policymakers and business practitioners to improve operational performance, reduce inefficiencies, and strengthen the resilience of MSMEs in Indonesia.
Global Landscape of Qur’anic Studies (2000–2025): Science Mapping, Collaboration, and Thematic Evolution Judijanto, Loso; Fatahillah, Wilnan; Luhur, Mujhid Budi; Rusdi, Imam; Uska, Dedi; Sudarmanto, Eko
West Science Islamic Studies Vol. 4 No. 02 (2026): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v4i02.2834

Abstract

The research is focused on the investigation of the global development of Qur’anic studies between 2000 and 2025 through a bibliometric analysis and a science mapping approach. For data collection and analysis, a database of Scopus was utilized with the use of VOSviewer software tools. The results show that there was consistent growth in the number of publications in the field. The most noticeable feature is that many contributions came from South East Asian countries like Indonesia and Malaysia, becoming the key centers for international cooperation in scientific research. Moreover, based on the analysis of co-authorship networks, one can note that the existing system was relatively clustered, implying the existence of well-established research communities in the regions with few connections between the regions. At the same time, the citation analysis reveals the multidisciplinary character of the research area and its interlinkage with many aspects of theological, ethic, gender, health, and socio-economic studies. In addition, the analysis of keyword co-occurrences and overlay networks shows that apart from classic keywords such as 'tafsir' and 'exegesis,' digital humanities and computation approaches also gained popularity. This study underscores the evolving and interdisciplinary character of Qur’anic studies and highlights the need for stronger international collaboration and methodological innovation to enhance its global academic impact.
Peran Akuntansi Syariah dalam Pencegahan Fraud Pengelolaan Dana Haji Sudarmanto, Eko; Saleha, Dwi; Barus, Irwan Irawadi; Mubarok, Ahmad Zaki; Pamikatsih, Mutia
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.
Analysis of e-Invoice Automation and Internal Control in Reducing Tax Corrections in Distribution Companies in East Java Judijanto, Loso; Barus, Irwan Irawadi; Kimsen, Kimsen; Sudarmanto, Eko; Aulia, Triana Zuhrotun
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.
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.
Co-Authors . Syamsulbahri AA Sudharmawan, AA Abbas, Dirvi Surya Abdul Karim Abdul Karim Butar-Butar Abjan, Wirawati Ade Muslimat, Ade Adela Rhiana Novitasari Adha, Wahyuni Istiqomah Adinda Yuvita Lestari ADINUGROHO, IWAN Ady Bakri, Asri Afifi, Zaenal Afridayani Agam Akhmad Syaukani, Agam Akhmad Agi Nanjar Agung Zulfikri Agus Susilo Ahalik, Ahalik Ahmad Ahmad Ahmad Ahmad Ahmad Amarullah, Ahmad Ahmad Rizani Ahmad Rizani, Ahmad Ahmad Sulaiman, Ahmad Ahmad Zaki 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 Andrianto, Axel Evo Anggoro, Santoso Dwi ANGGRAENI, RENI Anggrahini Sapitri Anggraini Soemadi Anggun Munifatul Afifah Anugrah Nur Warthadi Ariawan, Ariawan Arief Fahmi Lubis Arief Yanto Rukmana Arini, Rani Eka Arnes Yuli Vandika ARNILIS, YANTI Arniwita, Arniwita Artino, Adi Arum, Mega Arumingtyas, Fida Arvy N. Osma As'ad, Muslahuddin ASFAR, ANDI HASRYNINGSIH Aspiati Samiun Asri Ady Bakri Asriani Natong Astuti, Winata Aji Asy Syahidah, Annisa Athallah, Miftah Hafidh Aulia , Triana Zuhrotun Aulia, Triana Zuhrotun Awalia Az Zahra Awaliyah, Reni Ayke Nuraliati Ayu Puspita Sari aziz, fajar rahmat B.A.N.Krishantha Bakri, Asri Ady Barus, Irwan Irawadi Basri, T Saiful Basuki Bhaswarendra Guntur Hendratri Bilondato, Nikma Budi Rohmansyah Budi, Hasiun C.G.Kothalawala Chadidjah, Sitti Ramelan 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 Dedi Haryadi Deni Iskandar Deni Iskandar Deniza Mukti Desi, Anistya Vinta Desiyanti, Rika Dewi Rohmi Bai Kurnia Dien Ajeng Fauziah DINI NURDIANI Djuhrijjani Djuhrijjani Djuhrijjani Djuhrijjani, Djuhrijjani Djunaedi Djunaedi Dony Oktafia Putra Dwi Saleha edy susanto Edy Susanto Effriyanti, Effriyanti Elka Fikri, Muhammad Emi Yulia Siska Endang Supriatna Erdawati, Lena Erlin Dolphina Erwina Kartika Devi Eva Yuniarti Utami Evaf Maulina Fachrurazi Fadilla Muhammad Mahdi Fahmy Fachrezzy Fajar Rahmat Aziz Farida Arinie Soelistianto Fatahillah, Wilnan Fathoni, Muhad Fauzan Hidayat Fazira, Rabitha Febrian, Wenny Desty Febrina , Ilza Febrina, Ilza Fenty Astrina Ferry WF Waangsir Fildansyah, Rully Fitria Madaniah Prasetyo Fitriah Handayani Fitriani , Heny Fitrianingsih, Dwi Fitriansyah, Novela Deva Puasa Sucifa 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 Haris Nugroho Haryanto, Abel Hasan, Muh Hendratri, Bhaswarendra Guntur Heny Fitriani Herdiansyah, Hendi 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 I Made Pradana Adiputra Ibnu Aswat Ida Ayu Putri Suprapti Idrus, Rini Angriani Ignatius Septo Pramesworo Ihsan, Andi ika yulianingsih Ilah, Muhammad Abdul Ilham Ilhamiwati, Mega Imam Hidayat Imron Nugroho Saputro Indah Permata Dewi Indah Yuliana Ingkak Chintya Wangsih Iqsandri, Rai Irdiana, Sukma Irdyansah, Andry Irma Irma Irma Irmanelly, Irmanelly Irra Chrisyanti Dewi Irwan Irawadi Barus Irwan Irwan Irwan Moridu Isaghoji, Isaghoji Ismed Wijaya Isrok Isrok Isrok Isrok Istiasih, Shitny Dwi Iswanto, Juni Iwan Adinugroho Iwan Harsono Jamaluddin Majid 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 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. Dedy Eko Trisyono Safari M. Imam Muttaqijn M. Yusuf Bahtiar, M. Yusuf Mahadi, Nur Rizky Putri Maharani, Astrid Mamdukh Budiman Marsiwi, Dwiati Masoud Lajevardi Maulana, Bonnix Hedy Maulina, Evaf Mayndarto, Eko Cahyo Mayratih, Siska Mega Andani Mega Arum Mega Ilhamiwati Mega Lestari Mega Lestari Meilandri, Detti 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 Muhammad Abdul Ilah Muhammad Abdul Rosid Muhammad Abdul Rosid 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 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 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 Rahmiyanti, Sev 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 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 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 Sarmiati Sarmiati Sartina R Male Sasmita, Djenni Satrio Sakti Rumpoko Sehan Rifky Septi, Iti Setyowati Subroto Setyowati Subroto Simamora, Mukti Siregar, Indra Gunawan Siregar, Retnawati Siregar, Yani Sukriah Siska, Emi Yulia Siti Noor khikmah Siti Rosmayanty Sitti Rabiah Yusuf Sitti Ramelan Chadidjah Slamet Riyadi Soelistianto, Farida Arinie Soemadi, Rr Anggraini Soepriadi , Dewi Nidia Solihin Solihin Sono, Moh Gifari Sri Juminawati Sri Mulyono SRI RAHAYU Sudrajat, Adam Sugianto, Efendi Sugiharti Sugiharti Sugiharti Sugiharti Sugihyanto, Toto Sugiono Sugiono Suhendar, Asep Sukma Wijayanti Sulfianty Sulfianty Sulistyowati, Nur Wahyuning Suparman Suprapti, Ida Ayu Putri Supriatna, Endang Suroso Suroso Susilo, Priyo Sutoto, Agung Suwandi Suwandi Syafaat Rudin Syahrianti Syam, Syahrianti Syamsu Rijal Tahir, Usman Tamaulina Br Sembiring Tanti Widia Nurdiani Taswin, Muhammad Teguh Prakoso Thitus Gilaa Tirangga Ansori Titi Rapini, Titi Titis Pambudi 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 Vina Amaliya Wahyono, Zubaidi Wangsih , Ingkak Chintya Wardhana , M. Adhitya Warto - Widiniarsih, Dewi Mariam Wijaya, Ismed Wijaya, Muhamad Rizky Wijayanti, Indah Oktari Wily Mohammad Windasari, Ihsanul Wirawati Abjan Wulandjani , Harimurti Wulandjani, Harimurti Yaghfir Alifah, Fathimah Yahawi, Seleman Hardi Yana Priyana Yanti Susanti Yasrul Yayuk Suprihartini Yuliana Yuliana Yulianingsih, Ika Yulianti, Eka Budi Yultan Demmanggasa Yunita, Prita Yusniar Yusniar Yusniar, Yusniar Yusuf, Siti Rabiah Yusuf, Sitti Rabiah ZA, Saida Zainurossalamia Zainal Arifin Zainuddin, Zainuddin Zakiyah Zakiyah Zubaidi Wahyono Zulaecha, Hesty Erviani Zulfikri , Agung Zuliyati