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Loso Judijanto
IPOSS Jakarta Indonesia
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E-Invoicing in Tax Accounting: A Bibliometric Analysis of Research Trends (2005–2026) Loso Judijanto; Anton Susilo
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2747

Abstract

This study aims to examine the development and intellectual structure of research on e-invoicing in tax accounting through a bibliometric analysis covering the period 2005–2026. Data were collected from the Scopus database using relevant keywords related to electronic invoicing and digital taxation. The dataset was analyzed using VOSviewer to map publication trends, keyword co-occurrence, thematic evolution, and research clusters. The results indicate that e-invoicing has emerged as a central theme closely linked to taxation, digital transformation, and compliance systems, particularly in the context of value-added tax (VAT). The findings also reveal a clear evolution of research focus, from early discussions on transactional and operational aspects toward more recent emphasis on digital reporting requirements, regulatory frameworks, and platform-based taxation. Density analysis shows that while core themes such as taxation and digitalization are well-established, emerging areas including decision-making, sector-specific applications, and advanced technologies remain underexplored. This study contributes to the literature by providing a comprehensive mapping of the field and identifying future research opportunities, particularly in integrating interdisciplinary perspectives and emerging digital technologies to enhance tax system effectiveness.
Islamic Financial Reporting: A Bibliometric Network Analysis of Research Frontiers (2000–2026) Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2748

Abstract

This study aims to map the intellectual structure, thematic evolution, and emerging research frontiers of Islamic financial reporting through a comprehensive bibliometric network analysis. Using data extracted from the Scopus database covering the period 2000–2026, the study applies VOSviewer to analyze co-authorship, co-citation, and keyword co-occurrence networks. The findings reveal that the literature is primarily concentrated around core themes such as Islamic banks, financial reporting, corporate governance, AAOIFI, and IFRS, indicating a strong focus on regulatory frameworks and institutional practices. The results also identify several major research clusters, including governance and reporting quality, disclosure and accountability, and standardization of Islamic accounting practices. Temporal analysis shows a clear shift from early conceptual and normative discussions toward more empirical and context-driven studies, particularly in regions such as Southeast Asia and the Middle East. More recent developments highlight the growing importance of sustainability reporting, risk management, sukuk, and IFRS 9, suggesting a convergence between Islamic financial reporting and global trends in ESG and responsible finance. Despite the maturity of the core literature, density analysis indicates that emerging themes remain underexplored, offering significant opportunities for future research. This study contributes to the literature by providing a systematic and visualized understanding of the development of Islamic financial reporting and by identifying key directions for future scholarly inquiry.
Digital Accounting for MSMEs: A Bibliometric Analysis of Research Themes (2005–2026) Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2749

Abstract

This study aims to map the intellectual structure, thematic evolution, and emerging research trends in digital accounting for Micro, Small, and Medium-sized Enterprises (MSMEs) through a bibliometric analysis of publications from 2005 to 2026. Data were collected from the Scopus database using relevant keywords related to digital accounting, accounting information systems, cloud accounting, and MSMEs. A total of selected publications were analyzed using VOSviewer to examine keyword co-occurrence, thematic clusters, and temporal developments. The findings reveal that the research field has evolved from a focus on basic adoption factors such as financial literacy and accounting information systems toward more advanced themes including digital transformation, decision-making, and technological innovations such as blockchain and digitization. The results also indicate that MSMEs remain the central focus of the literature, with increasing attention to how digital accounting enhances business performance and strategic capabilities. Despite the growing body of research, emerging themes related to advanced technologies and data-driven decision-making remain underexplored, highlighting opportunities for future studies. This study contributes by providing a comprehensive overview of the development of digital accounting research in the MSME context and offers insights for researchers, practitioners, and policymakers in supporting digital transformation and sustainable growth of MSMEs.
Sustainability Reporting: A Bibliometric Analysis of Knowledge Clusters and Hotspots (2000–2026) Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2750

Abstract

This study aims to map the intellectual structure, knowledge clusters, and emerging research hotspots in sustainability reporting literature through a comprehensive bibliometric analysis covering the period 2000–2026. Data were retrieved from the Scopus database using relevant keywords related to sustainability reporting, ESG, CSR disclosure, and non-financial reporting. The analysis was conducted using VOSviewer to examine keyword co-occurrence, overlay visualization, density mapping, and collaboration networks. The findings reveal that sustainability and sustainable development serve as the central themes, indicating their dominant role in shaping the research landscape. The results also show a significant shift from traditional corporate social responsibility toward ESG-oriented frameworks and governance-based reporting practices. Emerging hotspots such as circular economy, environmental management, and sustainable investments highlight the growing emphasis on impact-oriented and value-driven sustainability. Furthermore, the study identifies underexplored areas related to decision-making processes and environmental impact assessment, suggesting directions for future research. This study contributes to the literature by providing a systematic and longitudinal mapping of sustainability reporting research, offering insights for academics, policymakers, and practitioners in understanding its evolution and future trajectory.
Integrated Reporting: A Bibliometric Analysis of Research Development and Core Themes (2011–2026) Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2751

Abstract

This study aims to map the development, intellectual structure, and core themes of integrated reporting research over the period 2011–2026 using a bibliometric approach. Data were collected from the Scopus database and analyzed using VOSviewer to examine publication trends, keyword co-occurrence, thematic clusters, and temporal evolution. The findings reveal that although integrated reporting has gained increasing scholarly attention, the research landscape remains highly interdisciplinary and fragmented, with dominant themes still centered on methodological rigor, empirical analysis, and evidence-based approaches. Cluster analysis identifies key thematic areas including governance and accountability, sustainability and ESG, value creation, and reporting quality, while overlay visualization indicates a shift from foundational research toward emerging topics such as artificial intelligence, decision-making, and climate-related issues. Density analysis further shows that integrated reporting and sustainability-related themes, while growing, remain less developed compared to established methodological domains. This study contributes to the literature by providing a comprehensive mapping of integrated reporting research and highlighting opportunities for future studies to strengthen theoretical integration, expand empirical contexts, and position integrated reporting as a central framework in corporate reporting and sustainability discourse.
Accounting Information Systems: A Bibliometric Analysis of Research Domains and Methods (2000–2026) Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2752

Abstract

This study aims to map the intellectual structure, thematic evolution, and research trends in career adaptability and related domains through a comprehensive bibliometric analysis. Data were collected from the Scopus database, covering publications from 2000 to 2026, and analyzed using VOSviewer to generate co-occurrence, overlay, and density visualizations. The findings reveal that career adaptability has emerged as a central and integrative concept, connecting key research domains such as psychological factors, career guidance, employability, and educational systems. The network analysis identifies several major clusters, reflecting the multidisciplinary nature of the field, while the overlay visualization indicates a clear shift from early theoretical foundations—such as self-efficacy and career construction—toward more applied themes including employment readiness, professional development, and learning systems. Additionally, the density analysis highlights a strong concentration of research around core topics, alongside emerging but underexplored areas, particularly in the integration of digital technologies and innovative learning environments. The results suggest that the field is evolving toward a more practical and outcome-oriented direction, driven by global labor market changes and technological advancements. This study contributes by providing a systematic overview of research domains and methodological trends, offering valuable insights for scholars and practitioners, and identifying future research opportunities to enhance the relevance and impact of career development studies in a rapidly changing world.
Corporate Governance in Accounting: A Bibliometric Analysis of Thematic Patterns and Citation Dynamics (2000–2026) Loso Judijanto
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2753

Abstract

This study aims to map the intellectual structure, thematic evolution, and citation dynamics of corporate governance research within the accounting domain over the period 2000–2026. Using a bibliometric approach, data were collected from the Scopus database and analyzed using VOSviewer to examine publication trends, keyword co-occurrence, co-citation networks, and thematic developments. The results indicate that corporate governance functions as the central research theme, closely associated with key topics such as earnings management, audit quality, and financial reporting. Thematic clustering reveals a strong foundation in traditional governance mechanisms, including board structure, ownership concentration, and audit committees, which are primarily linked to firm performance and reporting quality. Furthermore, the findings highlight a significant shift toward emerging themes such as sustainability, corporate social responsibility (CSR), and environmental, social, and governance (ESG), reflecting a transition from shareholder-oriented to stakeholder-oriented perspectives. Citation analysis demonstrates the presence of influential authors and journals that shape the intellectual development of the field, while overlay visualization indicates that sustainability-related topics represent the most recent research frontier. This study contributes to the literature by providing a comprehensive mapping of corporate governance research in accounting and identifying key directions for future research, particularly in integrating sustainability and interdisciplinary perspectives into governance frameworks.
Hybrid and Flexible Work Arrangements: A PRISMA 2020 Systematic Literature Review of Drivers, Mechanisms, and Organizational Outcomes Loso Judijanto; Abdul Muiz
West Science Business and Management Vol. 4 No. 01 (2026): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v4i01.2757

Abstract

The transformation of workplace structures in the digital era has accelerated the adoption of hybrid and flexible work arrangements across organizations worldwide. This study aims to systematically review existing research on hybrid and flexible work models by identifying the driving factors, implementation mechanisms, and organizational impacts associated with these work systems. The research employs a Systematic Literature Review (SLR) approach using the PRISMA 2020 framework to ensure a transparent and structured review process. The data were collected from the Scopus database, and a total of 22 peer-reviewed articles were selected through stages of identification, screening, eligibility assessment, and inclusion. The findings indicate that the adoption of hybrid and flexible work arrangements is primarily driven by technological advancement, organizational digital transformation, employee demand for work–life balance, and external environmental pressures such as the COVID-19 pandemic. In terms of implementation mechanisms, organizations rely heavily on digital collaboration technologies, adaptive leadership practices, trust-based management systems, and supportive organizational cultures to sustain hybrid work environments. The review also reveals several organizational impacts, including increased employee productivity, improved job satisfaction, enhanced organizational resilience, and greater talent retention. However, challenges such as communication barriers, employee isolation, and difficulties in performance monitoring remain important issues that organizations must address.
Digital Transformation in MSMEs: A PRISMA 2020 Based Systematic Literature Review of Adoption Drivers, Barriers, and Business Performance Implications in Emerging Economies Loso Judijanto; IGP Ratih Andaningsih; Nashirotun Nisa Nurharjanti; Ahmad Eko Saputro
West Science Business and Management Vol. 4 No. 01 (2026): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v4i01.2758

Abstract

Digital transformation has become a crucial strategy for improving the competitiveness and sustainability of Micro, Small, and Medium Enterprises (MSMEs), particularly in developing countries where small businesses play a dominant role in economic growth and employment generation. This study aims to systematically review the existing literature on digital transformation in MSMEs, with a focus on identifying the key drivers, barriers, and business performance implications associated with digital adoption. The study employs a Systematic Literature Review (SLR) approach based on the PRISMA 2020 framework to ensure a transparent and rigorous process in selecting and analyzing relevant studies. A total of 18 academic articles obtained from the Google Scholar database were analyzed to synthesize current research trends and findings related to digital transformation in MSMEs in developing countries. The results reveal that the primary drivers of digital transformation include technological advancement, increasing market competition, government support programs, and organizational readiness. At the same time, several barriers hinder the digitalization process among MSMEs, including limited financial resources, lack of digital skills, inadequate technological infrastructure, and resistance to organizational change. Despite these challenges, the reviewed studies consistently indicate that digital transformation contributes positively to MSME performance by improving operational efficiency, expanding market access, enhancing customer engagement, and strengthening business resilience in uncertain economic environments. The findings of this study highlight the importance of supportive policies, digital literacy development, and improved technological infrastructure to accelerate digital adoption among MSMEs in developing countries. This study contributes to the existing literature by providing a comprehensive synthesis of research findings and offering insights for policymakers, researchers, and practitioners seeking to promote sustainable digital transformation in small business sectors.
Strategic Management: A Bibliometric Mapping of Research Trends and Intellectual Structure Loso Judijanto; Abdul Muiz
West Science Business and Management Vol. 4 No. 01 (2026): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v4i01.2760

Abstract

This study aims to map the research trends and intellectual structure of strategic management through a comprehensive bibliometric analysis. Data were collected from the Scopus database over a defined publication period and analyzed using VOSviewer to examine keyword co-occurrence, co-citation patterns, and thematic evolution. The findings reveal that strategic management research is structured around three major clusters: sustainability-oriented strategy, digital transformation and technological innovation, and human-centered and methodological approaches. The results indicate that sustainable development, decision making, and strategic approach are dominant themes, reflecting the growing importance of long-term value creation and adaptive strategy. Furthermore, emerging topics such as artificial intelligence, machine learning, and circular economy highlight the increasing role of technology and environmental concerns in shaping contemporary strategic management discourse. Temporal analysis shows a clear shift from traditional human-centered studies toward digitally enabled and sustainability-driven strategies. This study contributes to the literature by providing a systematic and visualized overview of the evolution of strategic management research, offering insights into current trends and potential future research directions.
Co-Authors . Syamsulbahri A Fadel Muhammad A. Hamid Abd Razak Musahib Abdul Azizs Abdul Muiz Abdul Muiz Abdul Rosid Abdul Tiar Mokodompit Abdul Wahab Syakhrani Abdul, Elfis Mus Abdulrival Hartoyo Abdurohim Abdurohim Abdurohim Abrar Hiswara Acep Fatchuroji Ach. Afin Achmad Choerudin Achmad Fitrian Achmad Harristhana Mauldfi Sastraatmadja Achmad Ridwan Achmad zahruudin Achmad Zaki Ade Onny Siagian Ade Suhara Adelia Angraeni Adelia Angraeni Adel Adelia Podomi Adelina Lubis Adi Mursalin Adi Suroso Adih Supriadi Adih Supriadi Adih Supriadi Adnan Adnan Afdhal Chatra Afif Syarifudin Yahya Afzil Ramadian Agi Nanjar Aglis Andhita Hatmawan, Aglis Andhita Agung Zulfikri Agung Zulfikri Agung Zulfikri Agus Septima Ridwan Agus Setiyawan Agustin Nurya Savitri Agustinus Sri Wahyudi Ahmad Eko Saputro Ahmad Hanafie Ahmad Junaidi Ahmad Junaidi Ahmad Novindri Aji Sukma Ahmad Rizani Ahmad Rizani Ahmad Sholikin Ahmad Winanto Ahmad Yanuar Syauki Ahmad Zaelani Adnan Ahmadi Ahmadi Ahmadun Ahmadun Ai Siti Nurmiati Ainil Mardiah Ainur Rofiq Aisyah Ali Akhlaqur Rahman Akhmad Akram Hirman Akka Latifah Jusdienar Akmal Abdullah Al- Amin Al-Amin Al-Amin Al-Amin Albert Yansen Aldi Bastiatul Fawait Fawait Aldo, Novian Alfa Santoso Budiwidjojo Putra Alfiana Alfrin Ernest M. Usmany Aloysius Jondar Alvianita Gunawan Putri Amândio de Araújo Sarmento Ambar Kusuma Astuti Ambarwati, Retnoning Amelia S. Sarungallo Amir, Firlie Lanovia Amruddin Amruddin Andi Haslinah Andi Primafira Bumandava Eka Andi Wahyuni Syam Andika Isma Andina Maharani Andiopenta Andrea Basworo Palestho Andree Tiono Kurniawan Andri Ardhiyansyah Andri Pitoyo Andri Triyantoro Andri Triyantoro Andrie Oktavio Andriya Risdwiyanto Andriya Risdwiyanto Angga Aldilla Gussman Anggi Mamonto Anggi Oktawiranti Anggita Permata Yakup Ani Kusumaningsih Anis Noviya Anisa Fitria Utami Anna Sutrisna Sukirman Annasit Annasit Annisa Mokoginta Anton Susilo Anton Susilo Antoni Antoni Antonius Rino Vanchapo Anung Haryanto Aprih Santoso Apriyanto Apriyanto Apt. Irfan Ahsani Ardi Azhar Nampira Ardiyanti, Handrini Ari Purwanti Arie Fitria ARIEF BUDI PRATOMO Arief Fahmi Lubis Arief Yanto Rukmana Arif Saefudin Arisanti, Ivon Arjang Arjang Arman Paramansyah Arnadi Chairunnas Arnes Yuli Vandika Arnold Sultantio Hutabarat Arteurt Yoseph Merung Asdi Asdi Asep Abdul Aziz Asep Supriyanto Asma Karim Asmirin Noor Aspiati Samiun Asri Ady Bakri Asri Ady Bakri Asri Widiatsih Ata Amrullah Ayuning Atmasari Bachtiar Rahman Halik Bahrun Thalib Baktiar Nasution Balla Wahyu Budiarto Bambang Eko Prayetno Bambang Purwoko Bambang Suharto Bambang Suharto Basneldi Basneldi Baso Intang Sappaile Bayu Purbha Sakti Bekti Setiadi Bekti Utomo Bekti Utomo Berlin Barus Bhaswarendra Guntur Hendratri Boby Hidayat Tabilantang Brian Sebastian Salim Budi Harto Budi Mardikawati Budi Sulistiyo Nugroho Bunyani, Nur Aini Cahyono Cahyono Caroline Caroline Caroline Caroline Carwadi Catarina Cori Pradnya Paramita Chairil Afandy Chairuddin Chairuddin Chevy Herli Sumerli Chin, Jacky Christine Riani Elisabeth Cut Susan Octiva D Yadi Heryadi DARMAN Darmawan Listya Cahya David Loba David Rindu Kurniawan Dede Rustaman Dedy Irwan Degdo Suprayitno Denari Dhahana Edtiyarsih Deni Iskandar Deni Iskandar Desi Asmaret Desty Endrawati Subroto Devi Susiati Dewa Oka Suparwata Dewi Endah Fajariana, Dewi Endah Dhety Chusumastuti Diah Fauziah Dian Permatasari Kusuma Dayu Dian Saripujiana Diawati, Prety Didih Muhamad Sudi Didik Sugeng Widiarto Didik Suhariyanto Dikky Suryadi Dila Padila Nurhasanah Dila Padila Nurhasanah Dini Mardiani Donny Dharmawan Donny Dharmawan Dudik Djaja Sidarta Dwi Budi Srisulistiowati Dwi Dersmi Selan Dwi Fitrianingsih Dwi Kartika Prananingrum Dwi Koerniawati Dwi Wahyono Dwi Yani Dyah Ayu Dwi Kusumaningrum Dyah Ayu Suryaningrum Dyah Ayu Suryaningrum Dzul Arsyil Majid Eddy Silamat Edi Putra Berutu Ediaman Sitepu Edwin Sugesti Nasution Edy Arisondha Edy Saputra Edy Setiawan Efa Irdhayanti Efendi Sugianto Effy Roefaida Egidius Fkun Eha Hasni Wahidhani Eka Adnan Agung Eka Mustika Sari Eko Nursalim Eko Sudarmanto Eko Sutrisno Eko Wahyudi Eliagus Telaumbanua Elis Mediawati, Elis Elismayanti Rembe Elkana Timotius Elkana Timotius Ellina Rienovita Ely Ibrahim Emi Yulia Siska Emmi Rahmiwita Nasution Emmy Hamidah Encep Sopandi, Encep Endang Supriatna Endrixs Endrianto Era Purike Erfendi Regar Eri Mardiani Erik Novianto Erik Saut H Hutahaean, Erik Saut H Erlin Dolphina Ernawaty Usman Ernes Septina Azizi Erni Yuningsih Ervina Kaligis Erwin Erwin Erwin Setiawan Erwina Kartika Devi Etin Indrayani Eva Desembrianita Eva Purnamasari Eva Yuniarti Utami Evaf Maulina Evracia Turukay Evy Febryani Evy Indriasari Eyad Saleh Bani-Domi Fachrizal Anwar Fadlullah Fajar Rahmat Aziz Farida Arinie Soelistianto Farkhatun Zaidah Fatma Sarie Fauzan Fauzan Fauzi, Muhammad Sukron Fauziah Nur Hutauruk Febriawan Ardi Nugroho Febrina Annisa Febry Lodwyk Rihe Riwoe Ferry Arfiansyah Festus Evly R.I. Liow Filbert Ivander Fiqrul Mustanir Firayani Firayani Firdayetti, Firdayetti Firmansyah Firmansyah Fitriani Fitriani Tobing Fitriyani Flora Grace Putrianti Frans Sudirjo Frans Sudirjo Fryan Sopacua Gabriel Amadeus Sitompul Gede Bagus Wira Diputra Gia Lestia Mokodongan Gilang Pranajasakti Gingga Prananda Godlif Sianipar Gopur Gopur Gopur Gopur Grace Citra Dewi Grace Kelly Hadi Putri Sihombing Gunawan Widjaja Gusti Rusmayadi H.M.Anwar Hadi Purnomo Hafidurrahman, Moh Hajar Mukaromah Hakim Muttaqim Halek Mu'min Halek Mu'min Hamzah Al Imran Hanifah Nurul Muthmainah Harahap, Irwan Musriza Haris Numan Aulia Harlen Silalahi Harlina Kurniaty Harlina, Sitti Harsano Jayadi Harsya, Rabith Madah Khulaili Hartatik Hartatik Haruni Ode Haryono Haryono Hasan Ashari Hasibuan, Faisal Umardani Hasiun Budi Hasmia Melati Arifin Hasni Noor Hasrullah Hasrullah Hayu Lusianawati Hazmi, Muhammad Helda Marlin Ala Helda Yusita Helda Yusita Helmi Ali Hendri Khuan Hendri Khuan Hendri Khuan Heni Widyaningsih, Heni Henry Kristian Siburian Heppy Agustiana Vidyastuti Heri Setiyawan Heri Setiyawan Heri Susanto Herny Constantia Fanggidae Herry M Polontoh Herwanto Herwanto Herwantono Hety Devita Hildawati Hiljati Hiljati Himawan Sutanto Hommy Dorthy Ellyany Sinaga Hosaini Hosaini Husain Ali Husnah Katjina Husnayetti Husnayetti Hutabarat, Metyria Imelda I Dewa Gede Sayang Adi Yadnya I Dewa Gede Sayang Adi Yadnya I KETUT KUSUMA WIJAYA I Putu Gede Didik Widiarta I Wayan Adi Pratama I Wayan Karang Utama Ia Kurnia Ibadurrahman Ibadurrahman Ibrahim Mallam Fali Ichsan Sjuhudi Ida Ayu Putri Suprapti Ignatius Septo Pramesworo IGP Ratih Andaningsih Ihat Subihat Ikhyanuddin Ikhyanuddin Ilham Ilham Akbar Bunyamin Ilham Akbar Bunyamin Ilham Ilham Illa Susanti Ilwandri Ilwandri Imam Hanafi Imam Jayanto Imam Subasman Imam Widodo Indah Rahayu Indah Wati Indah Wati Indra Krishernawan Indra Rustiawan Indra Tjahyafi Indriastiningsih, Erna Iradat Rayhan Sofyan Irma Irma Hakim Irmayanti Irmayanti Irsal Fauzi Irsyad Kamal Irwan Suryadi Irwan Suryadi Isah Fitriani Iskandar Iskandar Ismail Fahriassin Birah Ismed Wijaya Isnanto Bidja Istiarsyah, Istiarsyah Istiqomah Nur Rahmawati Ita Nurcholifah Ita Soegiarto Iwan Adinugroho Iwan Harsono Iwan Joko Prasetyo Iyad Abdallah Al-Shreifeen Izharuddin Pagala Ja'far Amir Jaka Darmawan Jamaluddin Majid Jan Horas Veryady Purba Januar Ida Wibowati Jasiah Jasiah Jasman Jasmin Jasmin Jata, I Wayan Jeheskial Saudale Jemmy Christian Rakinaung Jenuri Jitu Halomoan Lumbantoruan Johan Wahyudhi Johni Eka Putra Johnny Chandra Joko Rianto Joko Sangaji Joni Hendra Joni Wilson Sitopu Jonni Mardizal Juni Iswanto Kalijunjung Hasibuan Kalijunjung Hasibuan Kalsum, Ummy Khairul Nur Adli Khalid Rahman Khamaludin Khamaludin Klemens Mere KMT Lasmiatun Komang Shanty Muni Krisdiana Kristiono, Natal Kukuh Lukiyanto Kundori Kushariyadi Kushariyadi La Ili La Ode Rasidun Latifa Dinar Rahmani Hakim LAUNTU, ANSIR Lenny Nadriana Leonora Puspa Lia Nurina Liasulistia Ningsih Lina Maulidiana Listiana Sri Mulatsih Lola Mandasari Luckhy Natalia Anastasye Lotte Lucky Mahesa Yahya Lukmanul Hakim Luluk Faridah Lusiana Pratiwi Lutpi Samaduri Lydia Gustina Putri M Khoiri M Nuruz Zaman M Safii M. Ali Mauludin M. Ammar Muhtadi M. Anwar M. Anwar Aini M. Anwar Karnadi M. Aris Pujiyanto M. Masrukhan M. Masrukhan M. Siddiqi M.Ammar Muhtadi M.M, Besse Faradiba Machzumy, Machzumy Made Susilawati Made Susilawati Magfira Mamonto Mahadi Pardede Mahardika, Aisyah Putri Rawe Mahdi Mahdi Mahdi Mahmudin Mahmudin Mahmudin, Tono Maiza Fikri Maiza Fikri Maman Hariana Manu, Charisal B.S. Maria Yosefina Meinadia Sekar Kinanti Aswirawan Marita Damanik Marjuki Marjuki Maruf, Irma Rachmawati Marwan Effendi Masri Ramadhan Masyaili Matnur Ritonga Maya Indriani Yacob Impak Mayndarto, Eko Cahyo Mazayatul Mufrihah B11212091 Mega Andani Mega Ilhamiwati Megandhi Gusti Wardhana Mei Rani Amalia Meiske Wenno Meisuri, Sri Apulina br Ginting and Mekar Meilisa Amalia Melly Susanti Melly Susanti Mesak Yandri Masela Miftachul Amri Mira Miranda Mislan Sihite, Mislan MISMIWATI, MISMIWATI MISMIWATI Mitra Musika Lubis Mitranikasih Laia Moch. Sya'roni Hasan Mochamad Irfan Moh Gifari Sono Moh. Erkamim Moh. Samsul Arifin Mohammad Edy Nurtamam Mohammad Taqiuddin Mohamad Mohd Kasturi Nor Abd Aziz Mohd Syahrin Muh. Abduh Anwar Muh. Ihsan Said Ahmad Muh. Safar Muhaimin Muhamad Akbar Muhamad Ammar Muhtadi Muhamad Ammar Muhtadi Muhamad Ammar Muhtadi Muhamad Ammar Muhtadi Muhamad Stiadi Muhamad Syafii Muhammad Abdul Ilah Muhammad Aga Sekamdo Muhammad Ammar Muhtadi Muhammad Arsyad Muhammad Faisal Muhammad Furqon Muhammad Haridah Saputra Muhammad Ichsan Abda Muhammad Ihsan Dacholfany Muhammad Iqbal Muhammad Irfan Aditma Muhammad Irwan Muhammad Lucky Muhammad Rusdi Muhammad Sabir Muhammad Syafri Muhammad Syahrul Munir Muhammad Syaiful Muhammad Taswin MUHAMMAD YUSUF AR Muhammadong Mulyadi Mulyadi Munir Tubagus Muslahuddin As'ad Musran Munizu Mustofa Mustofa Muthalib, Dzulfikri Azis Nadia Dwi Irmadiani Naiyun Untung Utama Najdah Thalib Najdah Thalib Nana Rolina Masloman Nanang Qosim Nanang Yusroni Nanda Hidayati Nanny Mayasari Narendra Jumadil Haikal Ramadhan Nasaruddin Nasaruddin Nashirotun Nisa Nurharjanti Nasruddin Nasruddin Nekky Rahmiyati Nenden Hendayani Nenni Triana Sinaga Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ni Desak Made Santi Diwyarthi Ni Luh Sri Suryaningsih Ni Nyoman Suarniki Ni Putu Suda Nurjani, Ni Putu Suda Nicko Albart Nicko Albart Niken Savitri Primasari Nindy Puspitasari Ningsih, Nurul Hidayati Indra Ningsih, Sulistio Ningsih, Tri Widyastuti Nisa Miftachurohmah Nofirman, Nofirman Noor Fazariah Handayani Nopianti, Rina Nova Erliyana Novianty Djafri Novidayanti M. Ns. Naziyah Nun Arinal Haqqa El Mustafa Nuniek Yuniarti Ningsih Renggaala Nunut Asniar NUR AWWALUNNISA Nur Hakim Nur Kurniasari Nurbeti Nurbeti Nurchayati Nurchayati Nurdin I. Muhammad Nurhikmah Paddiyatu Nuridayanti Nuridayanti Nurjanna Ladjin Nurlaili Rahmi Nurlina Aris Nurnaningsih, Rita Nurul Fadhilah Nurul Hasanah Nuryati Solapari Okevanrianus Putra Hernat Okta Karneli Olyvia Rosalia Otong Sulaeman PA Andiena Nindya Putri PA Andiena Nindya Putri Paramita Andiani Pardin Lasaksi Petrus Jacob Pattiasina Petrus Loo Poetri AL-Viany Maqfirah Pramudi Harsono Pratama Dahlian Persadha Pratiwi Subianto Prihantini Prihantini Puji Wahyu Mulyani Purnamasari, Etika Purwidi Sumaryanto Purwinahyu Purwinahyu Purwoko, Purwoko Puspitarini, Erri Wahyu Putra, Trimardi Jaya Putu Gede Subhaktiyasa Qubaila Fazrin Ega Soraya R. Nurhayati Rachmadi Indra Praja Rachmawati Novaria Rachmawati Rachmawati Radityo Kusumo Santoso Rahadiyan Surya Rahayu Retnaningsih Rahma Hayati Harahap Rahman Tanjung Rahmat Joko Nugroho Rahmat Joko Nugroho Rahmat Joko Nugroho Rahmat Ramdhani Rahmawati Dian Nurani Rahmi Setiawati Raihana Raihana Ralahallo, Fransiska Natalia Ramadhani, Muhammad Ridho Ramdan Yusuf Ramli Semmawi Ramli, Kaharuddin Rani Eka Arini Rani Eka Arini Rasna Ratih Andaningsih Ratih Pratiwi Ratna Ayu Dewi Ratnawati Yuni Suryandari Ratnawita Ratnawita Raymond Wahyudi Refiana Yuliawati Rendi Mark Sowaha Duha Rendro Laksmono Rendy Renaldy, S.H., M.Kn.,C.P.Li.,C.P.Arb.,C.P.M.,C.P.C. Renika Hasibuan Renny Lubis Rerin Maulinda Resma Bintani Gustaliza Restu Auliani Retnawati Siregar Retno Dewi Prisusanti Reza Ronaldo Reza, Heru Kreshna Rezky Nurbakti Rian Ardianto Rian Mitasari Riani Prihatini Ishak Rianti Setyawasih Ribut Musprihadi Rida Ristiyana Rif'ah Shafwah Rifky Lana Rahardian Rika Lidyah Rika Santina, S.H., M.H Riki Astafi Rina Destiana Rini Ariyanti Rini Fitrianingrum Rini Fitrianingrum RINI HADIYATI Ris Akril Nurimansjah Risa Juliadilla Risman Saripudin Rissa Megavitry Rita Zulbetti Rival Pahrijal Rival Pahrijal Riyanti, Apriani Rizal Perlambang C NAWP Rizal R. Manullang Rizky Abdillah Robby Kurniawan Rollys Suriani Rosdiana Arief Tang Rosma Ndiak Rostini Rostini Rosyid Nurrohman Roy Setiawan Rudi Kurniawan Rudy Badrudin Rukimin Rukimin Rully Fildansyah Rully Fildansyah Rusdi Rusdi Rusdianto Rusdianto Ryketeng, Masdar Sabalius Uhai Sabda Imanirubiarko Sabil Mokodenseho Safruddin Safruddin Safruddin Safruddin Sagira Sagira Sahrul Said Hamzali Saida Said Saida Said Salwa Aulia Novitasari Salwa Aulia Novitasari Salwa Aulia Novitasari Samalua Waoma Samsidar Samsu . G Samuel PD Anantadjaya Saparman Saparman Saputri, Dwi Yuniasih Sari, Efti Novita Sarlota Singerin Sarpika Datumula Saryanto Saryanto Satya Arisena Hendrawan Sehan Rifky Sella Antesty Selly Swandari Selvia Junita Praja Septiana Na'afi Shohib MUSLIM Shohib Muslim Silvia Rahayu Silvia Rahayu Siminto Siminto Siminto Siminto Sisca Cletus Lamatokan SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siska Armawati Sufa Siska Armawati Sufa Siska Dwi Yulianti Siska Yuli Anita Siska Yulia Defitri Siswahyudianto Siti Annisa Wahdiniawati Siti Madina Lantong Siti Maria Siti Masruroh Siti Nurhayati Siti Sumiati Siti Yayu Wattiheluw Siti Zuhroh Sitti Hasnah Sitti Rahmah Sitti Ramelan Chadidjah Solicha Solicha Solihin, Dadin Soni Suardi Sopyan Sopyan Sri Dewi Lisnawaty Sri Haryanto Sri Hermuningsih Sri Sumantri Sri Suryani Sri Widiastuti Suarni, Ertati Sudarmanto, Eko Sufri Mashuri Sugeng Karyadi Sugiarto Sugiarto Sugiharti Sugiharti Suhana Sarkawi Suharto Suharto Suhartono Suhartono Sukini Sukini Sukriyadi Sulaiman Sulaiman A Sulaiman Efendi Siregar Sulaiman Mansyur Sulaiman Sulaiman Sulistiani, Indah Sulistyo Andarmoyo Sulistyo Budi Utomo Sulistyowati, Nur Wahyuning Sumarni Sumarni Sunaeni Sunarmie Sunarmie Sunarto Supriandi Supriandi Supriandi Supriandi Supriandi Supriandi Suprihatin Suprihatin Suprihatin Supriyanto Suratman Suratman Suriadi Suriah Hanafi Suryani Sutarto Sutarto Sutono Sutono Suwandi, Prastika Tjeng Syaepudin Oe Syafaat Rudin Syaiful Pakaya Syamsinar Syamsinar Syamsu Basiri Syamsu Rijal Syamsul Arifin Syamsuri Syamsuri Syarifuddin Syarifuddin Syarifuddin Yusuf Syatria Adymas Pranajaya Syawal Aprian Syawal Zakaria T. Saiful Basri Tania Prinita Aulia Mamonto Tanti Widia Nurdiani Tanti Widia Nurdiani Tasrip Tasrip Tati Handayani Taufiqurokhman Taufiqurokhman Teddy Oswari Teguh Aprianto Tengku Ine Hendriana Tera Lesmana Tera Lesmana Tharienna Dhesta Kusuma Dewi Thitus Gilaa Tia Tanjung Tindra Manangin Tirangga Ansori Tirta Yoga Titiek Rachmawati Titik Haryanti Titik Purwaningtyas Titik Purwati Titin Endrawati Titin Hartini Tomi Apra Santosa Tomi Apra Santosa Trikoesoemaningtyas Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Triyono, Bambang Triyugo Winarko Tungga Bhimadi Karyasa Tupan Tri M U. Yuyun Triastuti Ujang Suherman Ulfatun Wahidatun Nisa Umi Salawati Umi Setyorini Umi Zunaidah Unika Oktaviani Damau Urip Sudiana Usman Tahir Usman Tahir Usmany, Paul Vegitya Ramadhani Putri Vierkury Metyopandi Vina Karina Putri Vivid Violin Wahyu Sri Atutik Wahyudin Rahman Wahyudin Wahyudin Wahyudin Wahyudin Wahyuni Istiqomah Adha Wahyuni Sri Astutik Walla Astianty Putri Wandi Sujatmiko Wawan Supriyanto Weda Febriyanto Weni Indah Doktri Agus Tapaningsih Wenny Desty Febrian Febrian Widyatmike Gede Mulawarman Widyatmoko Widyatmoko Wigianto Budiawan Wijayanti, Indah Oktari Wilson Candra Teguh Pratama Wily Mohammad Winarto Ramlan Wira Pramana Putra Wirawati Abjan Wiwik Handayani Wulan, Dewi Putri Anjar Wulandari Wulandari Wulandari Yahman Yahman Yahya Yahya Yamolala Zega Yamtana Yamtana Yana Priyana Yana Priyana Yendri Deswin Yenni Kurnia Gusti Yocki Yuanti Yohanis Hukubun Yosep Heristyo Endro Baruno Yosep Heristyo Endro Baruno Yossy Dwi Erliana Yuarini Wahyu Pertiwi YUDI NUR SUPRIADI Yudithia Dian Putra Yuli Alam Yulistiyono, Agus Yumhi Yumhi Yusniar Yusniar Yusniar Yusniar Yusran Ilyas Yuswardi Yuswardi Yuyun Suprapto ZA, Saida Zainurossalamia Zainal Abidin Zainal Arifin Zainur Rafik Zami Furqon Zulfa Zainuddin Zulkifli Zulkifli Zunan Setiawan