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All Journal Jurnal Kebidanan Jurnal Materi dan Pembelajaran Fisika 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) 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 Journal of Economics and Social Sciences Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies Journal of Social Science 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 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 Journal of Economic Education and Entrepreneurship 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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The Role of Concession Agreements in Regional Economic Development: A Case Study of Binjai Regency Rizieq, Habib; Prayogi, Sayidina Aditya; 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.v3i4.2139

Abstract

This study investigates the trends and fiscal implications of locally generated revenue (PAD) and concession revenues in Binjai Regency from 2019 to 2023, focusing on the role of concession agreements in revenue diversification and regional economic development. Using a descriptive qualtitative approach, official financial data were analyzed to assess growth rates, revenue contributions, and reinvestment effects. Results show that PAD grew steadily from IDR 200 billion in 2019 to IDR 270 billion in 2023, while concession revenues increased more sharply from IDR 25 billion to IDR 40 billion, raising their share relative to PAD from 12.5% to 14.8%. Each additional IDR 1 billion in concession revenue is associated with approximately IDR 0.75 billion in infrastructure investment, highlighting its strategic contribution to local development. The findings indicate that concession agreements are increasingly significant in enhancing fiscal sustainability, mobilizing private investment, and supporting infrastructure projects. Effective governance, transparency, and institutional capacity are essential to maximize their socioeconomic impact. This study provides evidence-based insights for local policymakers to optimize concession management and strengthen Binjai Regency’s fiscal strategy.
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.
Supply Chain Integration, Accounting Information System Quality, and MSME Operational Performance: A Supply Chain Risk Mediation Approach Dwilita, Handriyani; Muda, Iskandar
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1225

Abstract

This study aims to analyze the effect of Supply Chain Integration and the Quality of Accounting Information Systems on Operational Performance with Supply Chain Risk as a mediating variable. The study uses a quantitative approach with an explanatory design. The study population is MSMEs in the food & beverage sector in one of the districts in Medan City. Sampling using purposive sampling technique and obtained 42 respondents with questionnaires eligible to be tested. The research data is primary data collected through questionnaire distribution and analyzed using multiple linear regression techniques based on a mediation model or MRA, with direct and indirect effects testing using the Sobel test. The results revealed that simultaneously the variables Supply Chain Integration and the Quality of Accounting Information Systems affect Operational Performance, but partially only the Supply Chain Integration variable affects Operational Performance. The mediation test showed that Supply Chain Integration and the Quality of Accounting Information Systems have a negative effect on Supply Chain Risk. This indicates that increasing Supply Chain Integration and the Quality of Accounting Information Systems can reduce exposure to Supply Chain Risk. However, Supply Chain Risk cannot mediate the relationship between Supply Chain Integration and the Quality of Accounting Information Systems on Operational Performance. These findings demonstrate that operational performance in MSMEs is improved more through the influence of supply chain integration and the quality of accounting information systems than through supply chain risk mitigation mechanisms.
New Accounting Reports: Sustainability and Integration in Artificial Intelligence (AI) Perspective: Theory accounting Simatupang, Ika; Wardani, Diah Utami Kusuma; Muda, Iskandar; Putra, Adi Syah
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 2 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Agustus 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17989295

Abstract

The increasing emphasis on environmental, social, and governance (ESG) issues has accelerated a shift from traditional financial reporting toward sustainability reporting and integrated reporting as part of new accounting reports. Conventional accounting reports are increasingly perceived as insufficient to capture long-term value creation and broader corporate impacts. This study aims to examine the role of Artificial Intelligence (AI) in enhancing sustainability reporting and integrated reporting within the framework of modern accounting practices. Using a Systematic Literature Review (SLR) approach, this study synthesizes peer-reviewed international journal articles published between 2020 and 2025 and indexed in reputable databases such as Scopus, Web of Science, and ScienceDirect. The findings reveal that AI substantially improves the quality of sustainability reporting through automated ESG data collection, real-time validation, anomaly detection, and advanced analytical capabilities, thereby reducing reporting errors and mitigating greenwashing risks. Moreover, AI facilitates the integration of financial and non-financial information by enabling data connectivity, predictive modeling, and materiality assessment, which strengthens the effectiveness of integrated reporting and supports strategic decision-making. Despite these benefits, the study identifies several challenges related to AI adoption, including algorithmic bias, limited digital infrastructure, insufficient assurance standards for AI-generated outputs, and organizational readiness, particularly in developing economies. Overall, the results support the New Accounting Reports perspective, which emphasizes sustainability and integration as essential elements of contemporary accounting reporting. This study contributes to the accounting literature by positioning AI as a strategic enabler of sustainable and integrated reporting and offers practical implications for regulators, practitioners, and researchers in developing governance frameworks and assurance mechanisms for AI-driven accounting reports. Keywords :Artificial Intelligence; Sustainability Reporting; Integrated Reporting; ESG; New Accounting Reports
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.
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 Aginta, Windy AGUS AGUS Ahmad Sanusi AHMAD, ERWAN Ainun Mardhiyah, Ainun Almira, Azzahra Lidya Alviana, Irana Mery Amini, Salisa Aminuddin, Muhammmad Amir, Yufitriana Andreas, Meiko Andri Soemitra Annisa Muhyi Annisa, Afifah Apriliza, Yafika Aqila, Syauqi Ardi Hirmansah Arif Budiman Ariffin, Ku Halim Bin Ku 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 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 Irawati, Nisrul Ismail Isro Aini, Athifa Ivana Limbong, Marhsya Prita Iwandi, Iwandi Jeffry Handhika Junita, Rachel Kadariah , Siti Kesuma, Sambas Ade 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 Liswanty, Ina 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 FAHMI Muhammad Kamil Mulia, Andy Mutthaqin, M. Satrya Muyasaroh, Nurul Nadia Nadia Nadia Nadjib, Nadjib Naibaho, Gilberta NAIBAHO, TOGAR Nanda Chairunnisa Nasrah, Hidayati Nasution, Fahmi Natigor 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 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 Silalahi, Amlys Syahputra Silalahi, Daniel Simamora, Lisbetria Simatupang, Ika Simatupang, Ika Suryani Singer, Nermeen Siregar, Fachrul A 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 Wardani, Diah Utami Kusuma 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 Yusrizal Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen