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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Mirai Management JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora YUME : Journal of Management Jurnal Review Pendidikan dan Pengajaran (JRPP) FINANCIAL : JURNAL AKUNTANSI Jurnal Pendidikan dan Konseling Majalah Ilmiah Warta Dharmawangsa International Journal of Economics Development Research (IJEDR) Jurnal Suluh Pendidikan Jurnal Ilmiah METADATA Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review Visi Sosial Humaniora Jurnal Manajemen dan Organisasi Review (MANOR) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Fokus Manajemen Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Dehasen Untuk Negeri JURNAL TUNAS PENDIDIKAN Golden Ratio of Data in Summary Economics and Business Journal Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Educativo: Jurnal Pendidikan Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) Journal of Management, Economic, and Accounting Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Equivalent : Journal of Economic, Accounting and Management Journal of Innovative and Creativity Tuhenori: Jurnal Ilmiah Multidisiplin Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Serniati Zebua
Universitas Nias
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Penerapan Standar Akuntansi Pemerintahan (SAP) Pada Laporan Keuangan Desa Di Desa Tegide’u Kecamatan Sirombu Kabupaten Nias Barat Enzelina Zai; Serniati Zebua; Noviza Asni Waruwu; Dedi Irawan Zebua
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4771

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan standar akuntansi pemerintahan pada laporan keuangan desa di desa tegide’u kecamatan sirombu kabupaten nias barat. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa laporan keuangan desa telah mencatat pendapatan dan belanja operasional sesuai dengan standar akuntansi pemerintahan. Namun, terdapat ketidaksesuaian dalam beberapa aspek, khususnya dalam pengakuan dan pengukuran aset tetap serta pelaporan kewajiban. Ini mengindikasikan bahwa meskipun ada kemajuan dalam penerapan SAP, implementasinya belum sepenuhnya optimal. Ketidaksesuaian ini menunjukkan perlunya perbaikan dan penyesuaian lebih lanjut dalam praktik akuntansi desa untuk meningkatkan akurasi dan kepatuhan standar yang berlaku. Kata kunci: Laporan Keuangan Desa, Standar Akuntansi Pemerintahan
Analisis Komparatif Laporan Keuangan Berbasis Kas Menuju Akrual Di Desa Onozitoli Sifaoroasi Kecamatan Gunungsitolikota Kota Gunung Sitoli Telaumbanua, Mei Cahyanti; Serniati Zebua; Tri Hartati Sukartini Hulu; Dedi Irawan Zebua
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4772

Abstract

Penelitian ini bertujuan untuk melakukan analisis komparatif terhadap laporan keuangan yang disusun dengan basis kas dan basis akrual untuk memahami perbedaan dampaknya terhadap kualitas informasi keuangan di Desa Onozitoli Sifaoroasi Kecamatan Gunungsitoli Kota Gunungsitoli. Basis kas mencatat transaksi ketika kas diterima atau dibayarkan, sementara basis akrual mengakui pendapatan dan beban saat terjadinya transaksi tanpa memperhatikan arus kas. Penelitian ini mengkaji bagaimana peralihan dari basis kas ke basis akrual mempengaruhi keakuratan, transparansi, dan relevansi laporan keuangan. Dengan menggunakan metode analisis data laporan keuangan dari berbagai perusahaan yang telah beralih dari basis kas ke basis akrual, studi ini mengevaluasi manfaat dan tantangan yang dihadapi dalam proses transisi tersebut. Hasil penelitian menunjukkan bahwa penggunaan basis akrual dalam laporan keuangan memberikan gambaran yang jauh lebih akurat tentang posisi keuangan dan kinerja dibandingkan dengan basis kas. Dengan mencatat transaksi saat terjadinya, bukan hanya saat kas berpindah tangan, basis akrual memungkinkan pengukuran yang lebih tepat terhadap kewajiban dan piutang serta hasil ekonomi yang sesungguhnya Kata kunci: Sistem Informasi Akuntansi, Dana Desa
ANALISIS PENERAPAN TOTAL QUALITY MANAGEMENT DALAM MENINGKATKAN KUALITAS PRODUK PADA UD. ELI KARYA DI KECAMATAN LAHEWA TIMUR KABUPATEN NIAS UTARA Gea, Heppy Lianus; Telaumbanua, Aferiaman; Hulu, Perlindungan F.; Zebua, Serniati
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.28933

Abstract

Gea, Heppy Lianus, 2023. Analisis Penerapan Total Quality Management dama Meningkatkan Kualitas Produk pada UD. Eli Karya di Kecamatan Lahewa Timur Kabupaten Nias Utara. Skripsi Prodi Manajemen Universitas Nias. Pembimbing Aferiaman Telaumbanua, S.E.,M.M Total Quality Management merupakan cara terbaik agar dapat bersaing dan unggul dalam persaingan global dengan menghasilkan kualitas terbaik. Untuk menghasilkan kualitas terbaik diperlukan upaya perbaikan berkesinambungan terhadap kemampuan manusia, proses, dan lingkungan secara terus-menerus. UD. Eli Karya merupakan perusahaan jasa yang bergerak dibidang produksi batako pres dan paving blok telah mengikuti pekembangan sistem terlebih khusus dalam penerapan total quality management, namun hal ini tentu belum sepenuhnya optimal dikarenakan sering terjadi kendala-kendala yang dapat menghambat pelaksanaan pekerjaan yang dilakukan perusahaan. Penelitian ini bertujuan untuk Menganalisis penerapan Total Quality Management dalam menghadapi permasalahan tingkat kegagalan produk yang tinggi dan kurangnya kehandalan dan kepercayaan konsumen pada UD Eli Karya di Kecamatan Lahewa Timur Kabupaten Nias Utara. Metode yang digunakan dalam penelitian ini deskriptif kualitatif. Hasil penelitian menunjukkan bahwa UD Eli Karya telah memiliki fokus pada pelangan dan komitmen jangka panjang untuk meningkatkan kualitas produk, dilihat dalam langkah-langkah konkret seperti penambahan bahan material dan pemeriksaan mesin secara berkala. Meskipun demikian, temuan juga mengindikasikan bahwa perbaikan sistem berkelanjutan, pendidikan dan pelatihan serta, keterlibatan dan pemberdayaan karyawan meskipun menjadi fokus utama masih perlu ditingkatkan.
The Effect of Price and Brand Image on Oreo Buying Interest at PT Delada Cahaya Mas Agro Gunungsitoli Zega, Irfan; Bate'e, Maria Magdalena; Zebua, Serniati; Harefa, Idarni
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study aims to analyze the influence of price and brand image on consumer purchase intention of Oreo products at PT. Delada Cahaya Mas Agro Gunungsitoli. This research employed a quantitative method with an associative approach. The population consisted of all consumers who had purchased Oreo products, and a purposive sampling technique was applied to select 60 respondents. Data collection was conducted using a structured questionnaire, and the results were analyzed through classical assumption testing, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The findings reveal that price has a positive and significant effect on purchase intention (t = 2.124 > 1.986, p = 0.036 < 0.05). Similarly, brand image exerts a positive and significant influence on purchase intention (t = 7.770 > 1.986, p = 0.000 < 0.05). Simultaneously, price and brand image positively and significantly affect purchase intention (F = 61.220 > 3.09, p = 0.000). The R² value of 0.476 indicates that these variables explain 47.6% of the variance in purchase intention, while the remaining 52.4% is influenced by other factors. These results highlight the strategic importance of price setting and strengthening brand image in enhancing consumer purchase interest.
The Effect of Seasonal Cycles and Fish Price Fluctuations on Financial Literacy of Fishermen In Sifalaete Ulu Village, Gunungsitoli District Zebua, Masnia; Buulolo, Nanny Artatina; Gulo, Heniwati; Zebua, Serniati
Economics and Business Journal (ECBIS) Vol. 4 No. 1 (2025): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i1.233

Abstract

The purpose of this study is to analyze, partially and simultaneously, the influence of seasonal cycles and fish price fluctuations on the financial literacy of fishermen in Sifalaete Ulu Village. Partially, this study aims to determine the effect of seasonal cycles on fishermen's financial literacy, as well as the effect of fish price fluctuations on fishermen's financial literacy. Simultaneously, this study aims to determine the effect of both variables together on fishermen's financial literacy. This study used a quantitative approach with data collected through questionnaires from 57 active fishermen. Data were analyzed using multiple linear regression to test the partial and simultaneous effects. The results show that partially, seasonal cycles have a negative and significant effect on fishermen's financial literacy, while fish price fluctuations have a positive and significant effect on fishermen's financial literacy. Simultaneously, seasonal cycles and fish price fluctuations have a significant effect on fishermen's financial literacy. Income uncertainty due to these two factors causes fishermen to experience difficulties in financial planning, lack savings or emergency funds, and tend to rely on debt. In addition, low levels of education and minimal financial literacy training also hinder effective financial management
Implementation of Production Cost Using the Full Costing Method at CV Tani Nias Makmur Zebua, Gloria Zefita Kristiani; Zebua, Serniati; Telaumbanua, Eliagus; Sophia Molinda Kakisina
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the implementation of the cost of production (HPP) calculation at a local manufacturing enterprise to determine whether the company has applied accurate and appropriate costing methods. The research focuses on identifying the components of raw material costs, labor costs, and factory overhead costs, as well as evaluating the suitability of the company’s costing approach with generally accepted accounting principles. Using a descriptive qualitative method, data were collected from interviews, documentation, and direct observation. The results show that the company has not fully implemented a comprehensive cost of production calculation, particularly in allocating factory overhead costs, which leads to inaccurate product pricing and profit assessment. The study concludes that proper cost of production implementation is essential for determining competitive pricing, evaluating business performance, and supporting managerial decision-making. It is recommended that the company adopt a more structured costing system to enhance accuracy and financial effectiveness.
Implementation of Internal Control in Recording Inventory at CV Madona Ponsel Mendrofa, Endang Wijayanti; Zebua, Serniati; Bate'e, Maria Magdalena; Zai, Kurniawan Sarototonafo
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study aims to analyze the implementation of internal control in the inventory recording system at CV Madona Ponsel. The research was conducted to identify the effectiveness of the company's internal control procedures, especially in the use of stock cards, hybrid recording methods, and verification processes for incoming and outgoing inventory. A qualitative descriptive method was applied, with data collected through interviews, observations, and documentation. The results revealed that the company has implemented internal control elements such as authorization, separation of duties, supervision, and stock reconciliation. However, weaknesses were found in documentation consistency, the absence of computerized integration, and reliance on manual stock cards, which often leads to delays, errors, and discrepancies between physical stock and recorded stock. The study concludes that although the internal control system is generally effective, it requires improvement in record accuracy, supervision mechanisms, and technological adoption to prevent errors and fraud. Strengthening internal control is essential to maintain inventory accuracy, support operational efficiency, and ensure reliable financial reporting.
Analysis of Production Optimization in Increasing Profits at UD. Tahu Nias Laoli, Rukun Fataya; Gea, Jeliswan Berkat Iman Jaya; Zebua, Serniati; Gulo, Heniwati
Economics and Business Journal (ECBIS) Vol. 3 No. 6 (2025): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i6.262

Abstract

Production optimization is a key to increasing efficiency and profitability, especially in businesses such as UD. Tahu Nias in Hiligodu Ombolata Village, Gunungsitoli City, which operates in the tofu production sector. This research is motivated by the production challenges faced by the company, such as limited equipment, late raw material supplies, and an unskilled workforce, which impact the inefficiency of the production process and decrease the level of profitability. The method used in this study is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. Informants consisted of the owner, production employees, and other support staff. The results of the study indicate that the production process at UD. Tahu Nias still has manual stages with limited use of machines, especially only at the soybean milling stage. The main obstacles in optimizing production include late raw material supplies, the lack of technology and training for employees. However, the company has made several efforts such as strategic raw material management and efficient division of labor among employees. The conclusion of this study is that production optimization at UD. Nias tofu can be improved through the use of advanced equipment in more modern production facilities, employee skills development through training, and improved production and distribution planning. By implementing these strategies, the company has the potential to sustainably increase operational efficiency and profitability.
Production Optimization Through the Material Requirement Planning (MRP) Method in The Nias Tofu Product Business in Onomamolo Village I Lot Mendrofa, Solfin Desmeni; Zebua, Serniati; Mendrofa, Martha Surya Dinata; Gea, Jeliswan Berkat Iman Jaya
Economics and Business Journal (ECBIS) Vol. 4 No. 1 (2025): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i1.265

Abstract

The main objective of this study is to compare and analyze the effectiveness of the MRP (Material Requirement Planning) method in optimizing raw material inventory management in the Nias Tofu business. This study uses a mixed method. Primary data in this study were obtained directly from the Nias Tofu business through observations and interviews, while secondary data were obtained from the company in the form of production data from the Nias Tofu Product business in 2024. Data analysis was conducted using descriptive analysis techniques and the steps taken in the method analysis.MRP. According to the analysis results, the 2024 soybean raw material purchasing and demand data using the conventional method showed a shortage of raw materials of 14,200 kg with an order frequency of 14 times. Inventory management experienced inefficiencies, namely storage costs of IDR 1,600,000 and ordering costs of IDR 400,000, and raw material shortages still occurred, while the application of the MRP method resulted in order planning with an order frequency of 6 times, a fixed order quantity of 16,784 kg, and a much lower total inventory cost of IDR 335,160. The implementation of the MRP method has proven successful in eliminating raw material shortages and reducing operational costs so that the production process runs more smoothly and efficiently. This study proves that the application of MRP is effective in managing raw materials and optimizing production in the Nias Tofu business, making a significant contribution to smooth production and inventory cost efficiency.
Analysis of Promotion Mix and Place in Increasing Sales at Murai Coffee Gunungsitoli Farasi, Wildan Syariah; Zebua, Serniati; Mendrofa, Martha Surya Dinata; Zalukhu, Yuterlin
Economics and Business Journal (ECBIS) Vol. 4 No. 1 (2025): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i1.266

Abstract

This research is motivated by the phenomenon of cafe business competition in Gunungsitoli City, which demands effective marketing strategies, particularly in the utilization of promotional mixes and business location selection. The purpose of the study is to analyze how promotional mixes and location aspects play a role in increasing sales at Murai Coffee Gunungsitoli. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The research informants consisted of the owner, employees, and customers of Murai Coffee. Data were analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that Murai Coffee has implemented promotional strategies such as simple advertising, sales promotions, personal selling, public relations, and direct marketing that gradually increase customer interest. Meanwhile, the location factor, although not located in the city center, still provides sales opportunities through a comfortable atmosphere and quality service. However, challenges are still found in the comfort aspect, such as noise from outside and hot room temperatures, so that improvements to supporting facilities are needed. This research is useful for Murai Coffee in designing more optimal promotional strategies and location arrangements, for Nias University as a contribution to the development of marketing science, and as a reference for future researchers who want to study marketing strategies in the culinary sector.
Co-Authors Abram Dela Sakti Waruwu Adil Setia Gea Aferiaman Telaumbanua Aferiaman Telaumbanua Agnes Glory Lomboe Agus Ringanto Zai Anggie Sundari Arisman Telaumbanua Arozatulo Bawamenewi Asria Harefa Ayler Beniah Ndraha Bate'e, Maria Magdalena Bate’e, Maria Magdalena Batee, Maria Magdalena Bate’e, Maria M. Bate’e, Maria Magdalena Bazaro Zalukhu Bernath Alfonso Telaumbanua BIJ, Jeliswan Bobi Krisman Berkat Gulo Bu'ulolo, Nanny Artatina Bu'ulolo, Yufisman Buulolo, Nanny Artatina Bu’ulolo, Nanny A. Bu’ulolo, Nanny Artatina Calvin Lase, Albertus Ray Daeli, Ifili Daeli, Mujur Kurniawati Dedi Irawan Zebua Derima Buulolo Desni Krisdayanti Mendrofa Desnicera Laia Dina Mariana Ndruru Dinata Mendrofa, Martha Surya Duha, Tiarni Eduar Baene Eliagus Telaumbanua Elisabet Santa Tibelaris Bate’e ELIYUNUS WARUWU Emanuel Zebua EMANUEL ZEBUA Endang Wijayanti Mendrofa Enzelina Zai Erwin Hulu Esron Waoziduhu Waruwu Faebuadodo Hulu, Perlindungan Farasi, Wildan Syariah Fatolosa Hulu Gea, Calvin Dermawan Gea, Fernimawati Gea, Graciella Claralisa Gea, Heppy Lianus Gea, Herry Andrinata Gea, Jeliswan Berkat Iman Jaya Gea, Jeliswan, B.I.J. Gea, Melianus Gea, Nov Elhan Gea, Sukur Arman Gea, Yosua Gloria Zefita Kristiani Zebua Gulo, Absol Abiyudi Gulo, Ardiven Gulo, Foster Herwin Gulo, Heniwati Gulo, Siasat Halawa, Alfonsus Halawa, Kristina Pelni Suarniwati Halawa, Nori Hati Halawa, Roi Martin Harefa , Idarni Harefa, Agnes Faustine Harefa, Efin Kristian Harefa, Idarni Harefa, Irdani Harefa, Peringatan Harefa, Sry Winda Yanti Harefa, Suarneli Harefa, Yearning Heniwati Gulo Henni Wika Harefa Hia, Aldof Dikyanto Sonasa Hia, Litani Yakini Hia, Steven Silverius Hironimus Iman Syukur Waruwu Hulu, Intan Permata Hati Hulu, Juli Herdiman Hulu, Perlindungan F. Hulu, Perlindungan Faebuadodo Hulu, Tri Hartati Sukartini Hutagalung, Lisa Anjeli I Gusti Ayu Ratih Namasswar Idarni Harefa Idarni Harefa Idarni Mendrofa Indah Laila Gea Indah Putriani Zebua Irwan Tri Saputra Hia Jaya Kristian Harefa, Ivan Ronis Jaya Zalukhu, Tober Putra Jelisman Berkat Iman Jaya Gea Jeliswan Berkat Iman Jaya Gea Jeliswan Berkat Iman Jaya Gea Jerniawan Zega Jul Alvandi Samolala Zebua Juni Kristiani Zega Kakisina, Shopia Molinda Kakisina, Sophia Molinda Kristiani Zendrato Kurniawan Sarototonafo Zai Kurniawati Zega, Fani Lahagu, Feberlius Laia, Desnicera Laia, Normalis Laia, Otanius Laia, Veronika Fatina Laoli, Meiman Syukur Laoli, Natalia Laoli, Rukun Fataya Laowo, Asni Jeweliska Larosa, Rifdani Larosa, Sri Nibenia Larosa, Sweecth Lestari Lase , Natalius Lase, Alvien Christhoper Lase, Asali Lase, Heseziduhu Lase, Lely Kristiani Lase, Mei Herpiana Lase, Seferius Lase, Tekun Luas Rejeki Lely Kristiani Lase Lides Fransiska Gea Lipus Martin Luter Buulolo M. Fais Luthfi Nuryadin Maria Magdalena Bate'e MARIA MAGDALENA BATE’E Marta Surya Dinata Mendrofa Martha S.D. Mendrofa Martha Surya Dinata Mendrofa Martha Surya Dinata Mendrofa Meiman Hidayat Waruwu Meisrida Lase Mekris Natalia Gea Mendrofa , Yupiter Mendrofa, Cardinal P. Mendrofa, Danieli Mendrofa, Endang Wijayanti Mendrofa, Heldi Usia Fransih Mendrofa, Leni Erniwati Mendrofa, Martha S. Dinata Mendrofa, Martha Surya Dinata Mendrofa, Minta Rohani Mendrofa, Mutiara Siti Dewi Mendrofa, Sari Agnes Pertiwi Mendrofa, Solfin Desmeni Mendrofa, Yupiter Mery Ratnajuwita Dohona Mitra Setia Zebua Namasswar, I Gusti Ayu Ratih Nanny A. Buulolo Nanny Artatina Buulolo Nanny Artatina Bu’ulolo, Jeliswan Berkat Iman Jaya Gea, Ndraha, Oktaviani Nikmahtul Hidayah Telaumbanua Noni Benia Harefa Noniar Juni Artati Zebua Nota Roma Saro Harefa Noviza Asni Waruwu Nuryadin, M. Fais Luthfi Odaligoziduhu Halawa Odaligoziduhu Halawa Oscar Olta Waruwu Otanius Laia Overnius Mendrofa Perlindungan F. Hulu PERLINDUNGAN FAEBUADODO HULU Rafit Rahmat Daeli Relvin Supriyanto Mendrofa Rinaldi Emmanuel Telaumbanua Robil Lase Sandri Habsari Waruwu Sarototonafo Zai, Kurniawan Sarumaha, Cindy K. Sepfis Arifman Lase Septian Anugrah Halawa Serius Waruwu Silvia Pis Mendrofa Soniaman Lase Sonifati Laoli Sophia M Kakisina Sophia Molinda Kakisina SOPHIA MOLINDA KAKISINA Sukartini Hulu, Tri Hartati Sundari, Anggie Syukur Desman Gea Telaumbanua, Aferiaman Telaumbanua, Kristin Two Klara Telaumbanua, Libertina Telaumbanua, Mei Cahyanti Telaumbanua, Rinaldi Emmanuel Tiarni Duha Tober Putra Jaya Zalukhu Tri Hartati Sukartini Hulu Utamakan Laia Waruwu, Fifin Berkat Waruwu, Marta Julian Alponsa Waruwu, Meiman H. Waruwu, Meiman H. Waruwu Waruwu, Noviza Asni Waruwu, Retaterimani Welisman Kristianto Telaumbanua Widiana Hulu, Mei Sastra Yupiter Mendrofa YUPITER MENDROFA Yuterlin Zalukhu Zai, Agus Ringanto Zai, Kurniawan S. Zai, Kurniawan Sarototonafo Zai, Maria Mei Jelita Zai, Yanuari Zai, Yerniat Zalukhu, Elis Juliawati Zalukhu, Yuterlin Zandroto, Desniat Zebua, Dedi Irawan Zebua, Dewia Zebua, Dwi Hartati Zebua, Emanuel Zebua, Fakta Solala Zebua, Gloria Zefita Kristiani Zebua, Hamid Rinaldo Zebua, Masnia Zebua, Meta Harmonis Zebua, Reyan Janefata Zebua, Roni Dermawan Zega, Irfan Zega, Putra Rahmat Zaya Zega, Sadari Zega, Wan Riang Zega, Yamolala Zendrato, Afrilianti Zendrato, Kristiani Zendrato, Luthfia Zendrato, Masinia