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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 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
Civil Servant Payroll Accounting at The Office of Population and Civil Registration of Gunungsitoli City Serniati Zebua; Zai, Kurniawan Sarototonafo; Dedi Irawan Zebua
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.677

Abstract

The objectives to be achieved in this study are to find out how payroll accounting is carried out at the Population and Civil Registration Office of Gunungsitoli City. The object of the study is the Population and Civil Registration Office of Gunungsitoli City. The population in this study is the Civil Servant Salary Report at the Population and Civil Registration Office of Gunungsitoli City. The sample in this study is the salary list and pay slips of Civil Servants (PNS) of the Population and Civil Registration Office of Gunungsitoli City in 2016. The data analysis technique uses a descriptive method. Based on the results of the study, the salaries of employees of the Population and Civil Registration Office of Gunungsitoli City are paid monthly, salaries are only given to legitimate employees who are appointed based on a letter of appointment and the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia. The Population and Civil Registration Office of Gunungsitoli City uses documents in payroll accounting consisting of attendance cards (attendance lists), salary lists, salary list recaps, salary account books, general cash books and cash disbursement books. The documents used in the Population and Civil Registration Office of Gunungsitoli City are almost the same as the theory that the researcher presents in the theoretical basis, but in the theoretical basis there are documents used, namely salary envelopes, but in the researcher's research, salary envelopes are no longer used due to the existence of salary account books for each employee.
Analysis of The Implementation of Government Accounting System in The District Office of North Gunungsitoli Kurniawan Sarototonafo Zai; Dedi Irawan Zebua; Serniati Zebua
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.678

Abstract

The purpose of this study is to find out how the government accounting system is implemented at the Gunungsitoli Utara District Office. The population is the financial report at the Gunungsitoli Utara District Office in 2023. The sample taken in this study is the financial report at the Gunungsitoli Utara District Office in 2023. The data analysis technique uses a qualitative descriptive method. Based on the results of the study on the preparation of annual financial reports, the Gunungsitoli Utara District Office has prepared its annual financial report in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Guidelines for Regional Financial Management, with details 1. The Budget Realization Report presents the realization of income and expenditure compared to its budget for one budget year, 2. The balance sheet presents assets, liabilities and equity funds at the end of the budget year., 3. Notes to the Financial Statements.
Analysis of Net Profit Receipt Towards Production Costs at PLKT Gunungsitoli Dedi Irawan Zebua; Serniati Zebua; Kurniawan Sarototonafo Zai
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.679

Abstract

This study aims to determine the net profit receipt against production costs at PLKT Gunungsitoli. This study uses a descriptive research type that is descriptive in nature. The data collection techniques used are observation and documentation techniques. In this study, researchers used qualitative descriptive analysis techniques in analyzing data. Based on the results of the study that the net profit receipt against production costs at PLKT Gunungsitoli, the researcher concluded that the net profit receipt of PLKT Gunungsitoli was positive, namely a profit of Rp. 18,096,750. However, PLKT is not looking for large profits because there is still an element of gross profit which is the difference between net sales and cost of goods sold and especially to customers who are still inadequate to order PLKT Gunungsitoli's production results. Production design planning is a process to achieve financial goals through careful work management for the sake of adequate profit continuity. This condition, it would be better maintained by PLKT Gunungsitoli in the future and it is suggested to the related leaders to be improved in order to have more efficient cooperation or synergy between the community, government, churches and certain groups in finding solutions on how in the future PLKT Gunungsitoli will remain intact in achieving greater profits so that it has a contribution to BNKP and also related parties
The Influence Of Product Design And Process Design On Product Quality At UD. Meto In West Nias Regency Waruwu, Serius; Zebua, Serniati; Mendrofa, Martha Surya Dinata; Bate'e, Maria Magdalena
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6945

Abstract

The problem phenomenon that emerged at the research location was the emergence of current furniture trends and styles, ergonomically made by considering comfort, efficiency and minimalism that emphasizes simplicity but elegance that is in great demand by customers.The research approach used in this study is a quantitative approach. In this study, a sample of 30 people was taken from the population according to the guidelines.The data collection techniques used were observation, questionnaires, and documentation. From the results of the study, it was obtained that product design has a significant influence on product quality at UD. Meto. This is reinforced by the T-statistic value of 3.058 and the P-value (Sig.) Of 0.005 which is smaller than alpha (0.05). Therefore, improving product design can be an effective strategy to improve product quality. Process Design also has a significant influence on product quality at UD. Meto. The T-statistic value of 3.413 and the P-value (Sig.) Of 0.002 indicate that process design plays an important role in shaping product quality. Therefore, planning and process design strategy can improve the level of product quality. Together, Product Design and Process Design have a positive and significant influence on Product Quality at UD. Meto. The results of the F-Statistic test of 37.769 and P-value (Sig.) of 0.000 indicate that the combination of product design and process design has a greater impact on product quality.
Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Di UPTD SD NEGERI 071076 Ombolata Mery Ratnajuwita Dohona; Nanny A. Buulolo; Serniati Zebua; Martha S.D. Mendrofa
Visi Sosial Humaniora Vol. 5 No. 2 (2024): Visi Sosial Humaniora: Edisi Desember 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v5i2.2535

Abstract

Education is one of the fundamental things related to the quality of a nation's human resources. In the 1945 Constitution of the Republic of Indonesia, Article 31 paragraph (1) mandates that every citizen has the right to education. The School Operational Assistance Program (BOS) is public funds obtained by education units to ease the burden on the Indonesian people. The aim of this research is to analyze the effectiveness of managing School Operational Assistance (BOS) funds. The method used in this research is quantitative methods, data collection techniques using observation, interviews and documentation. The research results show that the management of BOS funds at UPTD SD Negeri 071076 Ombolata during 2021-2023 is effective because the School Budget Activity Plan (RKAS) and budget realization are in accordance with what was previously budgeted so that it is said to be effective.
Analisis Pemanfaatan Media Sosial Dalam Meningkatkan Kinerja Pemasaran UMKM (Studi Kasus Pada Usaha Keripik Kamumu UD Lisna Kota Gunungsitoli) Gea, Calvin Dermawan; Mendrofa, Yupiter; Gea, Nov Elhan; Zebua, Serniati
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7342

Abstract

Pemasaran telah menjadi salah satu aspek kunci dalam meningkatkan daya saing dan eksistensi Usaha Mikro, Kecil, dan Menengah (UMKM) di era digital. Kehadiran media sosial telah memberikan peluang baru bagi UMKM untuk memperluas jangkauan pasar dan meningkatkan kinerja pemasaran. Penelitian ini bertujuan untuk menganalisis Pemanfaatan media sosial dalam meningkatkan kinerja pemasaran UMKM di UD.Lisna Kota Gunungsitoli, untuk mengetahui kendala-kendala dalam pemanfaatan media sosial dalam meningkatkan kinerja pemasaran UMKM di UD. Lisna Kota Gunungsitoli, untuk menganalisis kinerja pemasaran di UD. Lisna Kota Gunungsitoli melalui pemanfaatan media sosial. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif, melibatkan pengumpulan data melalui wawancara mendalam dengan pemilik usaha dan analisis konten media sosial yang digunakan oleh perusahaan. Hasil penelitian menunjukkan bahwa pemanfaatan media sosial oleh Keripik Kamumu UD. Lisna telah memberikan kontribusi signifikan dalam meningkatkan kinerja pemasaran, seperti peningkatan interaksi dengan pelanggan, peningkatan kesadaran merek, dan peningkatan penjualan. Namun demikian, tantangan seperti manajemen konten yang konsisten dan pemahaman yang mendalam tentang perilaku konsumen di platform media sosial masih perlu diperhatikan untuk memaksimalkan manfaat dari pemanfaatan media sosial dalam pemasaran UMKM. Studi ini memberikan wawasan yang berharga bagi UMKM lainnya, serta memberikan dasar untuk pengembangan strategi pemasaran yang lebih efektif di era digital. Kata Kunci: Media Sosial, Kinerja Pemasaran. 
Analisis Perencanaan Persediaan Produk Cat Merek Nippon Paint Menggunakan Forecasting Pada Toko Jaya Plafon Kota Gunungsitoli Gulo, Absol Abiyudi; Zebua, Serniati; Nanny Artatina Bu’ulolo, Jeliswan Berkat Iman Jaya Gea,
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.7449

Abstract

Perencanaan adalah proses sistematis yang melibatkan penetapan tujuan, identifikasi sumber daya yang dibutuhkan, pengembangan strategi, dan penentuan langkah-langkah konkret yang harus diambil untuk mencapai tujuan yang telah ditetapkan. sedangkan Persediaan adalah kuantitas barang atau bahan yang tersedia dalam suatu perusahaan atau organisasi untuk memenuhi permintaan atau kebutuhan di masa depan. Peramalan merupakan gambaran keadaan perusahaan pada masa yang akan datang. Gambaran tersebut sangat penting bagi manajemen perusahaan, karena dengan gambaran tersebut maka perusahaan dapat memprediksi langkah-langkah apa saja yang diambil dalam memenuhi permintaan konsumen. Ramalan memang tidak selalu tepat 100%, karena masa depan mengandung masalah ketidakpastian, namun dengan pemilihan metode yang tepat dapat membuat peramalan dengan tingkat kesalahan yang kecil. Tujuan penelitian ini adalah untuk mengetahui peramalan persedian produk cat nippon paint pada Toko Jaya Plafon Kota Gunungsitoli dengan menggunakan metode single moving Average 3 periode dan 5 periode dan smoothing exponential α : 0,1 dan 0,5 dari hasil metode peramalan ini untuk mengetahui metode peramalan yang paling efektif yang digunakan Toko Jaya Plafon Kota Gunungsitoli dalam merencanakan penyediaan produk cat nippont. Pembahasan yang didapatkan peneliti untuk peramalan persediaan produk cat Nippon paint adalah metode single moving Average 3 periode di peroleh hasil, Mean Absolute Devition (MAD) = 22,84, Mean Square Error (MSE) = 681,963 dan Mean Absolute Percent Error (MAPE) = 9,96,  metode smoothing exponential α : 0,1 dan 0,5, untuk single moving Average 5 periode hasilnya Mean Absolute Devition (MAD) = 22,77, Mean Square Error (MSE) = 742,668 dan Mean Absolute Percent Error (MAPE) = 17,1. Sedangkan untuk Metode smoothing exponential α : 0,1 hasilnya Mean Absolute Devition (MAD) = 23,62, Mean Square Error (MSE) = 925,547,763 dan Mean Absolute Percent Error (MAPE) = 9,95 dan untuk hasil smoothing exponential α : 0,5. Mean Absolute Devition (MAD) = 20,00. Mean Square Error (MSE) = 557,354,854 dan Mean Absolute Percent Error (MAPE) = 8,82. Hasil akhir penelitian yang dilakukan peneliti di Toko Jaya Plafon Kota Gunungsitoli diketahui metode peramalan yang paling efektif adalah smoothing exponential α : 0,5 dikarenakan memiliki tingkat kesalahan terkecil. Kata Kunci: Perencanaan, Persediaan dan Peramalan.
Importance Understanding Literacy Finance in Building Sustainable MSMEs Namasswar, I Gusti Ayu Ratih; Nuryadin, M. Fais Luthfi; Bate’e, Maria Magdalena; Sundari, Anggie; Zebua, Serniati
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.542

Abstract

Objective study This is for increase understanding literacy finance among SMEs to become attention important for development sustainable. Method study This with systematic literature review of four article relevant and appropriate formula problem. Results found exists eight antecedents and four mercy consequently from literacy finance for SMEs. Limitations article This is Still focused on one database only and general discussing MSMEs, so researcher recommend for researcher next in perfect article.Keywords: Literacy Finance, MSMEs and Finance
Evaluasi Efektivitas Kehadiran Pegawai Melalui Penerapan Aplikasi E-Kinerja di Sekretariat DPRD Kabupaten Nias Zebua, Dewia; Waruwu, Eliyunus; Zebua, Dwi Hartati; Zebua, Serniati
Tuhenori: Jurnal Ilmiah Multidisiplin Vol. 3 No. 1 (2025): Maret 2025
Publisher : PT Delada Cahaya Masagro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62138/tuhenori.v3i1.121

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas penerapan aplikasi e-Kinerja dalam meningkatkan kehadiran pegawai di Sekretariat DPRD Kabupaten Nias. Digitalisasi dalam manajemen kehadiran diharapkan dapat meningkatkan transparansi, akuntabilitas, serta efisiensi pencatatan kehadiran pegawai. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik wawancara, observasi, dan analisis dokumen untuk mengidentifikasi faktor-faktor yang mempengaruhi keberhasilan implementasi aplikasi ini. Hasil penelitian menunjukkan bahwa aplikasi e-Kinerja meningkatkan kedisiplinan pegawai melalui pemantauan real-time, sistem reward dan punishment berbasis data, serta fitur notifikasi dan pelaporan otomatis. Selain itu, program pelatihan dan sosialisasi aplikasi berperan dalam meningkatkan pemahaman pegawai terkait penggunaannya. Namun, terdapat beberapa tantangan yang masih dihadapi, seperti kesiapan infrastruktur dan resistensi terhadap perubahan. Secara keseluruhan, aplikasi e-Kinerja terbukti efektif dalam meningkatkan kehadiran pegawai, namun perlu perbaikan berkelanjutan agar dapat diadopsi secara lebih luas.
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 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 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 Mendrofa Indah Laila Gea Indah Putriani Zebua Irwan Tri Saputra Hia 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 Kakisina, Shopia Molinda Kakisina, Sophia Molinda Kristiani Zendrato Kurniawan Sarototonafo Zai Kurniawati Zega, Fani Lahagu, Feberlius Laia, Desnicera Laia, Normalis Laia, Otanius Laia, Utamakan 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, Desman 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 Overnius Mendrofa Perlindungan F. Hulu PERLINDUNGAN FAEBUADODO HULU Rafit Rahmat Daeli Relvin Supriyanto Mendrofa Rinaldi Emmanuel Telaumbanua Sarototonafo Zai, Kurniawan Sarumaha, Cindy K. Sepfis Arifman Lase Septian Anugrah Halawa 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 Tafonao, Musartika Telaumbanua, Aferiaman Telaumbanua, Kristin Two Klara Telaumbanua, Libertina Telaumbanua, Mei Cahyanti Telaumbanua, Rinaldi Emmanuel Tiarni Duha Tober Putra Jaya Zalukhu Tri Hartati Sukartini Hulu Waruwu, Fifin Berkat Waruwu, Marta Julian Alponsa Waruwu, Meiman H. Waruwu, Meiman H. Waruwu Waruwu, Noviza Asni Waruwu, Retaterimani Waruwu, Serius Welisman Kristianto Telaumbanua Widiana Hulu, Mei Sastra 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 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, Nestar Nosama Zega, Putra Rahmat Zaya Zega, Sadari Zega, Wan Riang Zega, Yamolala Zendrato, Afrilianti Zendrato, Kristiani Zendrato, Masinia