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All Journal Jurnal Kebidanan Jurnal Sains Materi Indonesia Journal of Economics, Business, & Accountancy Ventura FIAT JUSTISIA: Jurnal Ilmu Hukum JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOIV : International Journal on Informatics Visualization Emerging Science Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Business and Behavioural Entrepreneurship Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi dan Keuangan Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) JSKK (Jurnal Sains Keolahragaan dan Kesehatan) Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial MALIA Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kreativitas PKM Unes Law Review YUME : Journal of Management Jurnal Teknik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Tabarru': Islamic Banking and Finance Jurnal Yudisial JIA (Jurnal Ilmiah Akuntansi) DIVERSI : Jurnal Hukum JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Pengabdiaan Masyarakat Kasih (JPMK) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Pamulang Law Review Jurnal Kesehatan Pasak Bumi Kalimantan Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Independent Jurnal Kesehatan Tambusai International Journal on Social Science, Economics and Art Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Indonesian Journal of Sport Management International Journal of Social Service and Research Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Gesture: Jurnal Seni Tari Journal of Innovation Research and Knowledge Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Golden Ratio of Data in Summary Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Best Journal of Administration and Management Indonesia Auditing Research Journal Journal of Economics and Social Sciences Indonesia Accounting Research Journal Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies Journal of Social Science Jurnal Kesehatan Tropis Indonesia Enrichment: Journal of Multidisciplinary Research and Development Ekalaya : Jurnal Ekonomi Akuntansi West Science Accounting and Finance Journal of Management, Economic, and Accounting JSE: Jurnal Sharia Economica Journal Economics Technology and Entrepreneur JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research Jurnal Berita Ilmu Keperawatan JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM IIJSE Jurnal Pengabdian Kesehatan Masyarakat Mulawarman El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ANDIL Mulawarman Journal of Community Engagement Journal of Accounting Law Communication and Technology Jurnal Akuntansi Keuangan Dan Perpajakan Proceeding Of International Conference On Education, Society And Humanity Journal of Ekonomics, Finance, and Management Studies IPSSJ Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Journal of Business Inflation Management and Accounting JIMEKA Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Iskandar Muda
Program Studi Teknik Industri, Fakultas Teknik, Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering 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 Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Accounting Polices, Changes in Accounting Polices, Errors, Changes in Estimates Accounting and Accounting and Operations Discontinued by Tapin District Government Bangun, Irene Yovalina Emeninta br; Tarigan, Naomi Meyriza br; Muda, Iskandar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2140

Abstract

This study examines the implementation of accounting policies, policy changes, error corrections, changes in estimates, as well as the accounting treatment of discontinued operations in the Tapin Regency Government. Based on PP No. 71/2010 on SAP, this study analyzes how accrual-based accounting shapes local financial reporting practices through a qualitative literature review approach that includes regulations, audit reports, and academic studies. Results show that Tapin has generally implemented SAP consistently since the adoption of accrual accounting in 2015. However, challenges remain in asset classification, effectiveness of internal controls, and accuracy of accounting estimates. Error correction is still affected by limited technical capacity, while policy changes require retrospective application to maintain comparability. Reporting discontinued operations improves transparency, but also reflects the region's vulnerability to sectoral shocks. Overall, this study emphasizes the importance of strengthening internal controls, digital integration, improving HR competencies, and better disclosure practices to support accountable and transparent local financial governance.
A SYSTEMATIC REVIEW : PENGELOLAAN HUBUNGAN PEMASOK STRATEGIS DAN INTEGRASI RANTAI PASOK Sari Rioni, Yunita; Adillah, Afifah; Muda, Iskandar
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 12 (2025): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i12.2025.4828-4843

Abstract

This study presents a comprehensive systematic review and synthesis of contemporary research on supplier relationship management (SRM), supply chain management (SCM), and their integration toward achieving sustainable competitive advantage. Through analysis of 12 peer-reviewed articles from Emerald Publishing journals spanning 2022-2025, this research identifies key mechanisms through which SRM practices influence organizational performance outcomes. The review reveals that effective SRM operates through three critical pathways: (1) collaborative practices and integration mechanisms, (2) environmental and relational alignment, and (3) dynamic capabilities development. Findings indicate that while direct effects of SRM on performance exist, the relationship is mediated by variables such as supply chain responsiveness, procurement performance, value co-creation, and knowledge-sharing capabilities. The study proposes an integrated conceptual framework highlighting the role of moderating variables including ambidexterity, organizational capabilities, and relational governance. Implications for supply chain practitioners and policymakers are discussed, with emphasis on the need for holistic, stakeholder-aligned approaches to supplier management in increasingly complex and disrupted business environments. This synthesis contributes to theory development in SCM research and provides actionable insights for organizations seeking to enhance supply chain resilience and competitive positioning
Task Technology Fit and Financial Technology Adoption: A Systematic Literature Review on E-Money Contexts (2020-2025) Chairunnisa, Nanda; Kesuma, Sambas Ade; Syarif, Firman; Muda, Iskandar
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i2.1349

Abstract

The rapid advancement of financial technology has positioned electronic money (e-money) as a critical innovation in modern payment systems, making the alignment between technological capabilities and user requirements essential for successful adoption. This study conducts a systematic literature review to examine the application of Task–Technology Fit (TTF) theory in e-money and digital payment research published between 2020 and 2025, with the aim of synthesizing empirical evidence and identifying theoretical and methodological gaps in the existing literature. Following the systematic review protocol proposed by Kitchenham and Charters, a comprehensive search was conducted in the Scopus database using predefined keywords related to TTF and fintech, yielding 1,424 articles that were subsequently filtered through inclusion and exclusion criteria to obtain 26 primary studies. Quality assessment was performed using five predefined criteria, and data extraction addressed five research questions concerning TTF model types, research focus, theoretical integration, methodological approaches, and knowledge gaps. The findings indicate that 80.8% of the reviewed studies employed extended or hybrid TTF models integrated with behavioral theories, particularly UTAUT/UTAUT2 and TAM. Most studies focused on technology adoption, followed by utilization and fit-related analyses, with quantitative approaches dominating the literature and SEM-PLS emerging as the most frequently used analytical technique. Geographically, research was concentrated in European countries, notably the United Kingdom, the Netherlands, and Switzerland, with a marked increase in publications observed in 2024. Despite the robustness of TTF in explaining e-money adoption, the review identifies persistent gaps related to contextual factors such as digital literacy and trust, limited cross-cultural perspectives, and a lack of longitudinal and experimental designs, highlighting the need for stronger theoretical integration and broader methodological approaches to advance fintech adoption research across diverse socio-economic contexts.
A Systematic Review of Affordance Theory in Digital Transformation Research: Evidence from 2020–2025 Maramis, Yolanda Noviasari; Kesuma, Sambas Ade; Syarif, Firman; Muda, Iskandar
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i2.1351

Abstract

This study presents a Systematic Literature Review (SLR) of research applying Affordance Theory in the context of digital technology from 2020 to 2025. A total of 49 peer-reviewed studies were analyzed to identify dominant constructs, mediating mechanisms, boundary conditions, and research gaps. The findings show that perceived, actualized, and technological affordances serve as core constructs explaining how digital features enable or constrain user behavior. Mediating factors such as trust, engagement, and learning orientation influence how affordances translate into digital outcomes, while contextual conditions such as organizational culture and technological complexity shape their effectiveness. Despite its growing application, the literature remains fragmented, with limited theoretical integration and methodological diversity. Future research should adopt process-oriented, longitudinal, and mixed-method approaches to enhance the explanatory power of Affordance Theory. This review contributes to a clearer theoretical understanding of how digital affordances drive behavioral and organizational transformation in the evolving digital era.
AKUNTABILITAS DAN PATOLOGI AKUNTANSI DI ERA ARTIFICIAL INTELLIGENCE (AI), MACHINE LEARNING (ML), INTERNET OF THINGS (IOT) Pane, Masbulan; Yuntika, Lydia; Gustari, Rizki Asih; Muda, Iskandar
Integrative Perspectives of Social and Science Journal Vol. 2 No. 07 Desember (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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

Abstract

Perkembangan teknologi seperti kecerdasan buatan (AI), machine learning (ML), dan Internet of Things (IoT) telah mengubah lanskap akuntansi: dari sistem manual dan statis menuju pelaporan dan audit otomatis, real-time, dan berbasis data besar (big data). Perubahan ini menawarkan peningkatan efisiensi, akurasi, dan transparansi, namun juga menimbulkan tantangan etis serta potensi “patologi akuntansi” baru, termasuk manipulasi data, bias algoritmik, dan ketidakjelasan tanggung jawab. Artikel ini membahas bagaimana integrasi AI/ML/IoT mempengaruhi akuntabilitas dan risiko patologi akuntansi, serta implikasinya bagi profesi akuntan. Berdasarkan tinjauan literatur jurnal nasional (2024–2025), penelitian ini menyimpulkan bahwa meskipun teknologi meningkatkan deteksi fraud dan efisiensi audit, akuntabilitas sejati tetap membutuhkan kerangka etis, regulasi, dan audit algoritma.  
PERAN PEMERINTAH DESA DALAM MENINGKATKAN PEMMAHAMAN DALAM MENGGUNAKAN IOT DI DESA SEI SEMAYANG Muda, Iskandar; Erwin, Keulana; Sembiring, Deri; Abdiyanto
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v4i1.8035

Abstract

Latar Belakang Masalah: Era digitalisasi dan Society 5.0 menuntut percepatan adopsi teknologi, termasuk di tingkat pedesaan, guna meningkatkan efisiensi sektor pertanian, UMKM, dan pelayanan publik. Desa Sei Semayang, yang memiliki potensi pertanian dan keragaman UMKM, menghadapi tantangan dalam keterbatasan literasi teknologi (IoT) masyarakat. Penelitian ini bertujuan untuk menganalisis peran Pemerintah Desa Sei Semayang dalam meningkatkan pemahaman dan penggunaan teknologi Internet of Things (IoT) serta mengidentifikasi faktor penghambat dan pendukungnya. Metode pengabdian: yang digunakan adalah kualitatif deskriptif, dengan data yang diperoleh melalui wawancara, observasi, dan studi dokumentasi. Hasil pengabdian: menunjukkan bahwa Pemerintah Desa Sei Semayang telah menjalankan perannya sebagai fasilitator dan motivator melalui program pendampingan, sosialisasi, dan penyediaan infrastruktur internet desa. Namun, tingkat pemahaman masyarakat masih bervariasi, dipengaruhi oleh faktor usia dan akses perangkat. Pemerintah desa berperan penting dalam memediasi teknologi yang mendukung smart farming dan pemasaran digital UMKM lokal. Faktor pendukung utama adalah partisipasi aktif pemuda desa, sementara hambatan utamanya adalah terbatasnya anggaran operasional untuk pelatihan intensif dan rendahnya literasi digital pada kelompok tani usia lanjut. Penelitian ini menyimpulkan bahwa peran proaktif pemerintah desa, yang didukung kolaborasi dengan pihak akademisi atau swasta, sangat krusial dalam mempercepat transformasi digital di Desa Sei Semayang.
PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH TUJUAN PEMBANGUNAN BERKELANJUTAN PADA PERUSAHAAN BUMN DI INDONESIA Sutrisno, Sutrisno; Muda, Iskandar; Kholis, Azizul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.623

Abstract

This research aims to analyze the influence of financial performance, social performance and environmental performance on company value in state-owned companies in Indonesia. Apart from that, this research also aims to find out whether sustainable development goals can moderate this model. The research design uses a casual comparative research design, namely investigating possible cause-and-effect relationships using a quantitative approach. The data used is secondary data obtained from state-owned companies for the period 2018 to 2022. The analysis technique used is panel data regression analysis and interaction tests (moderation tests) which are analyzed using the help of the Eviews version 10 application. The results of the research show that financial performance, performance social and environmental performance influence company value. Development objectives moderate environmental performance on company value. However, sustainable development goals cannot moderate financial performance and social performance on company value.
TRANSACTION COST THEORY IN DIGITAL, COLLABORATIVE, AND EMERGING MARKET CONTEXTS: A SYSTEMATIC LITERATURE REVIEW (2020–2025) Yuntika, Lydia; Kesuma, Sambas Ade; Muda, Iskandar; Syarif, Firman
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kh83qt88

Abstract

This study conducts a systematic literature review of recent applications of Transaction Cost Theory (TCT) in digital, collaborative, and emerging market contexts between 2020 and 2025. Using Scopus-indexed journal articles screened through a PRISMA-guided process, this review synthesizes how TCT has been employed to explain organizational behavior amid technological transformation, inter-organizational collaboration, and institutional complexity in developing economies. The findings reveal that digital technologies reshape transaction costs by reducing traditional search, negotiation, and monitoring costs while introducing new risks associated with data governance, cybersecurity, and algorithmic oversight. The literature also highlights how collaboration in supply chains, international business, and interfirm alliances depends on hybrid governance mechanisms that combine relational and formal controls. In emerging markets, institutional voids, corruption risks, and legitimacy pressures further influence governance choices and transaction costs. This review identifies key research gaps related to digital auditing, sustainability governance, and cross-country comparisons, offering a future research agenda for expanding TCT in contemporary organizational landscapes.
Education on The Production of Botanical Pesticides from Papaya Leaves (Carica papaya L.) in Baru Ilir West Balikpapan: Edukasi Pembuatan Biopestisida Tumbuhan dari Daun Pepaya (Carica papaya L.) di Baru Ilir Balikpapan Barat Salsabillah, Fatma Putri; Gaol, Trideli Lumban; Muda, Iskandar
ANDIL Mulawarman Journal of Community Engagement Vol. 3 No. 2 (2026): ANDIL Mulawarman J Comm Engag
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M), Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/andil.v3i2.3720

Abstract

The periodic use of chemical-based pesticides in large quantities in agricultural practices can have adverse effects on the environment, human health, and ecosystem sustainability. Therefore, environmentally friendly and applicable alternatives are needed, one of which is the use of plant-based pesticides such as papaya leaves (Carica papaya L.), which are rich in bioactive compounds including papain, saponins, flavonoids, and alkaloids. This community service activity provided education on the preparation of plant-based pesticides from papaya leaves and was conducted in Baru Ilir Subdistrict, West Balikpapan. The aim of the activity was to improve farmers’ knowledge, skills, and awareness regarding the importance of sustainable pest management. The method employed was conceptual education through counseling sessions. The results showed that participants gained new understanding (soft skills) regarding the benefits of botanical pesticides, along with improved practical skills (hard skills) in preparing pesticide solutions from papaya leaves (Carica papaya L.). In addition, participants expressed an interest in reducing their dependence on chemical pesticides and began applying botanical pesticides to their crops. This activity is expected to serve as an initial step toward the implementation of environmentally friendly and sustainable agriculture in Baru Ilir Subdistrict, West Balikpapan.
Systematic Literature Review Regarding Opportunities, Challenges and Effectiveness in Financial Reporting of Public Service Agencies (BLUD) in the Province, Sumatera Utara Abelia, Putri Kesha; Ramadhani Daulay, Kesya Aulia; Prayogi, Sayidina Aditya; Muda, Iskandar; Mulia, Andy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to present a Systematic Literature Review by analyzing the opportunities and challenges regarding the financial reports of regional public service agencies (BLUD) in North Sumatra Province using secondary research methods aimed at obtaining critical and structural research results. The main focus of this study is to uncover the opportunities and challenges in financial reporting by implementing government accounting standards. A systematic literature review was conducted by synthesizing the results of published research by taking the theoretical framework as a reference for writing this research. The results of the synthesis indicate that the opportunities in implementing Regional Public Service Agencies (BLUD) in North Sumatra lie in the flexibility of financial resource management in BLUD by continuously striving to improve public services in providing results regarding the flexibility of patterns in regional financial management of Regional Public Service Agencies (BLUD). There are also very significant challenges regarding financial reporting in North Sumatra, namely the gap in human resource competency related to the implementation of government accounting standards by measuring the limitations of the integration of Accounting information systems. In general, this research method is implemented to achieve opportunities and resolve challenges in the financial reporting of Regional Public Service Agencies (Regions) and optimize the final results of regional financial reports.
Co-Authors , Yunita Sari Rioni Abdiyanto Abdiyanto Abdullah, Noor Marini Haji Abelia, Putri Kesha Abi Setiawan, Muhammaad Adam, Muhammad Fadlan Ade Kusuma, Sambas Adillah, Afifah Adlina, Refah Rezkiana Putri Afiezan, Adam Aginta, Windy AGUS AGUS Ahmad Sanusi AHMAD, ERWAN Ainun Mardhiyah, Ainun Ajar, Najra Nabiilah Almira, Azzahra Lidya Alviana, Irana Mery Amini, Salisa Amir, Yufitriana Andreas, Meiko Andri Soemitra Annisa Muhyi Annisa, Afifah Apriliza, Yafika Aqila, Syauqi Ardi Hirmansah Arif Budiman Ariffin, Ku Halim Bin Ku Atmanegara, Agung Wahyudhi Azhar Maksum Azhar, M. Elfi Azizul Kholis, Azizul Azwar Manaf Bahtiar Bahtiar Bahtiar Bahtiar Bakry, Mohammad Ryan Bangun, Irene Yovalina Emeninta br Betavia, Ade Elsa Br Purba, Neni Marlina Cahyadi, Rahmad Cecilia Rumapea, Ignacia Damanik, Asia Dwi Putri Dewi, Nurul Aulia Dharma Mohamad, Eka Dito Aditia Darma Nasution Dudnik, Olesya Dwi Nopriyanto Edwar, Ferry Elviani, Sri Erawan Kurniadi Erika Erika ERLINA Erlina Erlina Erny Kencanawati Erwin Abubakar Erwin, Keulana Fahrezy, Sultan Fanny Metungku Faridani, Mutia Riska Fela Yudha, Syuhada Firman Syarif fitri, yona Fridolend, Riko Gami, Emelia Rahmadany Putri Gaol, Trideli Lumban Gladysheva, Marina Grebennikova, Veronica Gustari, Rizki Asih Haholongan Sihombing, Siti Rachel Haji Abdullah, Noor Marini Hakim Siregar, Lukmanul Handriyani Dwilita Harahap, Angginun Juwita Sari Harahap, Litha Atikah Harahap, Muhammad Iqbal Harroni, Jum Hartianto, Naufal Dzaki Hasibuan, Faisal Umardani Hayati Ukami, Susan Heri Heri, Heri Hutabarat, S Febriana Theresia Hutasuhut, Syakira Faira Ibnu Austrindanney Sina Azhar Idhar Yahya Ina Liswanty Irawati, Nisrul Ismail Isro Aini, Athifa Ivana Limbong, Marhsya Prita Iwandi, Iwandi Jamila, Khaidar Rahmaini Jeffry Handhika Junita, Rachel Kadariah , Siti Kesuma, Sambas Ade Keulana Erwin Khaidir, Widya Khairi, Rajwa Khemkhaeng, Chalermchai Khumaidi Khumaidi Khumaidi Khumaidi Khumaidi Kiki Fadlurahman Kirey, Anastasya Putri Kosov, Mikhail Kurnia Sari, Ayu Kurniawan, Karto Kusnaedi, Kusnaedi Kutsuri, Georgiy Lantsova, Irina Lawolo, Martatini Sumiati Liaochunliu Lubis, Citra Windy Lumbantobing, Septi Mahyudin Mahyudin Manihuruk, Aldi Johannes Manihuruk, Eloy Fita Maramis, Yolanda Noviasari Martijanti Michael Panggabean, Gilbert Partogi Mika Debora Br Barus Morán, Próspero Muammar Khaddafi Muhammad Aminudin MUHAMMAD FAHMI Muhammad Kamil Mulia, Andy Mutthaqin, M. Satrya Nadia Nadia Nadia Nadjib, Nadjib Naibaho, Gilberta NAIBAHO, TOGAR Nanda Chairunnisa Nasrah, Hidayati Nasution, Fahmi Natigor Nasution, Helvinasari Nasution, Inayatul Widad Nia Sri Ramania Noprianto, Dwi Novita Sari Nur Aliah, Nur Nur Amalia, Syahamah Nurlaila Fitriani Nurul Izzah Lubis, Nurul Izzah Pane, Masbulan Pangaribuan, Meiko Andreas Porkas Sojuangon Lubis Pradoto Ambardi Pratikto Pratikto Prayogi, Sayidina Aditya Purnama Sari, Eka Puspa Sari, Rita Puspasari, Rita Putra, Adi Syah Putra, Panca O. Hadi Putri Adity, Safira Putri, Desyana Qintara, Datin Qorib, Ahmad Rachmatullah, Charis Rahmadani Rahmadani Rahmatun Nisa, Rahmatun Ramadhan, Andry Ramadhani Daulay, Kesya Aulia Ramadhani, Dina Amanda Rawildati, Awalia Dinis Rina Lestari Rizieq, Habib Rujiman, FNU Ruminem, Ruminem Ryan Bakry, Mohammad Salsabillah, Fatma Putri Samsugito, Iwan Sanny, Annisa Santosa, Irwan Santoso, Muhammad Rifky Saparuddin Siregar Saputra, Jumadil Saputra, Rudi Saragih , Bintan R. Sari, Maya Rizki Sari, Rita Puspa Saribu, Ardin Dolok Sartono Sartono, Sartono SEGATI, AHDA Sembiring, Deri Sembiring, Malinda Sari Shcherbatykh, Lyudmila Sholichin Sholichin Sholichin, Sholichin Siahaan, Debora Sidik, Muhamad Padli Silalahi, Amlys Syahputra Silalahi, Daniel Simamora, Lisbetria Simatupang, Ika Suryani Singer, Nermeen Siregar, Fachrul A siregar, putri Siregar, Tetty Handayani Sitorus, Elwis Situmorang, Syafrizal Helmi Situmorang, Yesika Soemitra, Yusrizal Soffi Sembiring, Adelya Sugianto Sugianto Sugianto Supitriyani, Supitriyani Susanti, Annisa Aprillia Susanti, Widya Susanty, Widya Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syahrun, Syahrun syahyunan syahyunan Syamsiar, Syamsiar Syuhada, Putri Tampubolon, Deaz Perdinan Tarigan, Naomi Meyriza br Tarigan, Purnaya Sari Tri Dharma Sipayung, Tri Dharma Tulim, Anto Widiastuti, Ida Ayu Kade Sri Widjiantoro, Surya Tegar Wijaya, Muhamad Suma Windi Astuti Yanti, Eli Delvi yeni absah Yose Sinambela, Hendry Glenn Yulianto, Ari Gana Yuntika, Lydia Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen