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All Journal JAKPI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Edukasi Islami: Jurnal Pendidikan Islam NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik INFOKUM Jurnal Scientia Airlangga Journal of Innovation Management Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomi Journal of Research in Social Science and Humanities Action Research Literate (ARL) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Journal of Social And Economics Research Asian Journal of Management Analytics International Journal of Economics (IJEC) Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Jurnal Manajemen Dan Akuntansi Medan Jurnal Multidisiplin Sahombu Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Social Society International Journal of Economics and Management Sciences Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) International Journal of Management, Economic and Accounting Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Journal of Management and Business Analytics Rowter Journal
Renny Maisyarah
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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The Influence of Investment Returns, Growth Opportunities, Asset Structure on Stock Returns With Capital Structure As An Intervening Variable In Food & Beverage Sector Companies Tetty Tiurma Uli Sipahutar; Felix Thangdinata; Suryani; Renny Maisyarah
Rowter Journal Vol 3 No 1 (2024): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v3i1.1091

Abstract

This research aims to examine the influence of investment returns, growth opportunities, asset structure on stock returns with capital structure as an intervening variable in food & beverage sector companies.This research uses a quantitative type of research.The population in this research involved 40 food & beverage companies registered on the IDX in the 2018-2021 period. The sample was 13 companies. The data analysis method used is path analysis. The results of the research are that ROI-Return on Investment has no significant effect on stock returns in Food & Beverage Sector Companies. AG-Asset Growth has no significant effect on stock returns in Food & Beverage Sector Companies. FAR-Fixed Asset Ratio does not have a significant effect on stock returns in Food & Beverage Sector Companies.Return on Investmenthas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.Growth Opportunitieshas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.Asset Structurehas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.
Analysis Of Factors Causing Non-Compliance With Land And Building Tax Payments In Langkat Regency Sarah Ismail; Nilam Firnanda; Balqis Suci Wahyumia; Renny Maisyarah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: January 2026 - International Journal of Health, Economics, and Social Sciences (IJHESS
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9689

Abstract

The Land and Building Tax (PBB) is one of the key sources of revenue for local governments, including Langkat Regency. However, the realization of PBB-P2 revenue in this region has not been optimal due to the low level of taxpayer compliance. This study aims to analyze the factors influencing non-compliance in PBB payments and to identify the social, economic, and administrative aspects contributing to the low regional tax revenue. This research employs a qualitative approach with data collected through in-depth interviews, observations, and documentation. Data analysis was conducted using the interactive model by Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings indicate that taxpayer non-compliance is influenced by internal factors such as low awareness and understanding of tax obligations; external factors such as limited socialization, inadequate quality of tax administration services, and insufficient payment facilities; as well as structural factors, including inaccurate tax object data and weak enforcement of sanctions. The most dominant factors are the low awareness of taxpayers and the limited socialization efforts by the local government. These findings highlight the need for strategies to improve tax literacy, enhance administrative services, optimize socialization efforts, and enforce sanctions more consistently to increase PBB payment compliance in Langkat Regency.
Analysis Of The Obligation To Pay Vehicle Tax In The City Of Medan Neiza Rizky Nuhajizah; Nayla Dwi Utami; Wilda Zulkarnain; Renny Maisyarah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: January 2026 - International Journal of Health, Economics, and Social Sciences (IJHESS
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9690

Abstract

Motor Vehicle Tax (MVT) is one of the sources of Local Own-Source Revenue (PAD) that plays an important role in financing regional development. Medan City, as the center of economic activity in North Sumatra Province, has a high number of motor vehicles, resulting in considerable potential for MVT revenue. However, in practice, there are still problems in the form of tax arrears and suboptimal taxpayer compliance. This study aims to analyze the realization of motor vehicle tax revenue, the factors influencing taxpayer compliance, and the government’s efforts to improve motor vehicle tax compliance in Medan City. This research employs a qualitative method with a descriptive approach. Data were collected through in-depth interviews, observation, and documentation at the Medan City SAMSAT Office and from motor vehicle taxpayers. Data analysis was conducted qualitatively using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results show that the realization of motor vehicle tax revenue at the Medan City SAMSAT has met and even exceeded the predetermined targets; however, its level of effectiveness is still categorized as moderately effective. Factors affecting taxpayer compliance include public awareness, economic conditions, transfer of vehicle ownership without name transfer, service quality, and lack of socialization. The government has implemented various measures, such as tax amnesty programs, e-Samsat digital service innovations, mobile Samsat services, public socialization, and law enforcement, to improve motor vehicle tax compliance.
Analysis Of The Financial Performance Of Trading Companies At Pt Nippon Indosari Corpindo TBK Elan Margareth Simbolon; Muhammad Guntur; Putri Telaumbanua; Renny Maisyarah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: January 2026 - International Journal of Health, Economics, and Social Sciences (IJHESS
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9691

Abstract

This study aims to analyze the financial performance of PT Nippon Indosari Corpindo Tbk as a modern bread manufacturing company in Indonesia. The research employs a quantitative method with an observational approach. The data used are secondary data obtained from the company’s annual financial statements for the period 2021–2023. Data analysis is conducted using financial ratios, including liquidity, profitability, and activity ratios, to assess the company’s financial health. The results indicate that PT Nippon Indosari Corpindo Tbk has a strong and stable level of liquidity, reflecting the company’s ability to meet its short-term obligations. In addition, the company’s profitability has increased, as indicated by improvements in Net Profit Margin, Return on Assets, and Return on Equity, which demonstrate the company’s success in increasing profits through sales recovery and production cost efficiency. From an operational activity perspective, the increase in inventory turnover and total asset turnover indicates that the company has become more efficient in managing inventory and utilizing assets to generate revenue. Overall, the findings show that PT Nippon Indosari Corpindo Tbk is in a healthy financial condition and has favorable growth prospects.
The Effect of Cigarette Taxes on Cigarette Consumption Behavior in Indonesia Amstrong Lambok Marihot Pangaribuan; Iqal Aulia Fawwas; Rohman Nelanda Syahputra; Renny Maisyarah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: January 2026 - International Journal of Health, Economics, and Social Sciences (IJHESS
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9891

Abstract

Cigarette consumption in Indonesia remains relatively high despite the government’s implementation of cigarette excise tax policies as fiscal instruments and consumption control measures. This study aims to analyze the effect of cigarette excise taxes on smoking consumption behavior in Indonesia. The research employs a literature review method with a descriptive-analytical approach, utilizing secondary data from publications of the Ministry of Finance and scholarly journals that examine the relationship between cigarette prices, income levels, and consumption patterns. The findings indicate that increases in cigarette excise taxes, which lead to higher cigarette prices, tend to reduce consumption levels, particularly among low-income groups and light smokers. However, the impact is relatively smaller among higher-income groups. Therefore, cigarette excise taxes are shown to influence changes in smoking consumption behavior, although their effectiveness still requires supporting policies to ensure a more equitable and comprehensive impact.
HUBUNGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH DALAM SISTEM PENGELOLAAN KEUANGAN NEGARA DAN DAERAH Mestika Munte; Oktavia Pasi; Renny Maisyarah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 6 (2026): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i6.2026.1288-1295

Abstract

Pengelolaan keuangan negara dan daerah merupakan aspek penting dalam penyelenggaraan pemerintahan di Indonesia, Permasalahan yang berkaitan dengan keuangan negara dan daerah perlu dipahami dalam konteks sistem pemerintahan serta ketatanegaraan Indonesia. Penelitian ini membahas hubungan antara pemerintah pusat dan pemerintah daerah dalam pengelolaan keuangan negara dan daerah.. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan yuridis. Pengumpulan data dilakukan melalui studi kepustakaan, sedangkan analisis data dilakukan secara kualitatif, Hasil penelitian menunjukkan bahwa walaupun pengaturan mengenai keuangan negara dan keuangan daerah memiliki dasar hukum yang berbeda, keduanya tetap saling berkaitan karena dijalankan dalam kerangka Negara Kesatuan Republik Indonesia (NKRI).
REFORMASI PENGELOLAAN KEUANGAN PUBLIK DI INDONESIA: KAJIAN PUSTAKA ATAS PERKEMBANGAN REGULASI DAN IMPLEMENTASINYA Juli Elyandi; Nur Wahidah Agustin Siregar; Renny Maisyarah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 6 (2026): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i6.2026.1372-1377

Abstract

Reformasi pengelolaan keuangan publik di Indonesia merupakan proses transformasi sistemik yang telah berlangsung secara bertahap sejak era reformasi pada akhir 1990-an. Kajian ini bertujuan menelaah perkembangan regulasi keuangan publik serta menganalisis sejauh mana implementasinya berjalan efektif di tingkat pusat maupun daerah. Dengan menggunakan pendekatan kualitatif melalui studi pustaka, penelitian ini menelusuri berbagai peraturan perundang-undangan, laporan pemerintah, dan literatur akademik yang relevan. Hasil kajian menunjukkan bahwa reformasi yang berpijak pada tiga pilar utama, yakni penganggaran berbasis kinerja, sistem perbendaharaan tunggal, dan akuntansi berbasis akrual, telah membawa perubahan signifikan dalam tata kelola keuangan negara. Namun demikian, sejumlah tantangan implementasi masih ditemukan, terutama menyangkut kapasitas sumber daya manusia, fragmentasi regulasi, dan kesenjangan antara pemerintah pusat dengan daerah. Kajian ini menyimpulkan bahwa keberhasilan reformasi keuangan publik memerlukan komitmen berkelanjutan dari seluruh pemangku kepentingan, penguatan kelembagaan, serta harmonisasi regulasi yang konsisten dan terencana
ANALISIS PENGANGGARAN TRADISIONAL PADA PEMERINTAH DAERAH: STUDI LITERATUR APBD KOTA BINJAI Adinda Rizki Ramadhana Matondang; Kinanti Adinda Meylani Sinaga; Renny Maisyarah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 6 (2026): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i6.2026.1296-1301

Abstract

Anggaran publik merupakan instrumen penting dalam menentukan arah pembangunan dan kualitas pelayanan masyarakat di tingkat daerah. Namun, praktik penyusunan anggaran di banyak pemerintah daerah masih didominasi oleh pendekatan tradisional atau incremental budgeting yang berorientasi pada kesinambungan administratif dibandingkan efektivitas dan kinerja. Penelitian ini bertujuan untuk menganalisis karakteristik, permasalahan, serta implikasi dari penganggaran tradisional pada pemerintah daerah dengan fokus pada Kota Binjai. Metode yang digunakan adalah pendekatan kualitatif melalui studi kepustakaan dengan menganalisis berbagai jurnal, buku, dan laporan resmi terkait pengelolaan APBD. Hasil kajian menunjukkan bahwa struktur anggaran Kota Binjai masih didominasi oleh belanja operasional, khususnya belanja pegawai, serta tingginya ketergantungan terhadap dana transfer pusat akibat rendahnya kontribusi Pendapatan Asli Daerah (PAD). Kondisi ini mencerminkan lemahnya kemandirian fiskal dan rendahnya orientasi kinerja dalam pengelolaan anggaran. Selain itu, sistem penganggaran tradisional juga berimplikasi pada rendahnya transparansi dan akuntabilitas dalam pengelolaan keuangan daerah. Oleh karena itu, diperlukan reformasi penganggaran melalui penerapan penganggaran berbasis kinerja dan peningkatan kapasitas fiskal daerah agar anggaran dapat berfungsi secara optimal sebagai instrumen pembangunan yang efektif dan berkelanjutan
The Role of the Audit Committee in SPI Risk-Based Audit Supervision and Its Implications for the Quality of Financial Reporting Rimba Simandjuntak; Renny Maisyarah
Journal of Research in Social Science and Humanities Vol 6, No 2 (2026)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v6i1.635

Abstract

This study examines the effect of the Audit Committee on Financial Reporting Quality through the implementation of Risk-Based Internal Audit conducted by the Internal Audit Unit (SPI) as a mediating variable at PT Pelabuhan Indonesia I (Pelindo I) Medan. The research adopts a quantitative approach with an explanatory design. Primary data were collected using a Likert-scale questionnaire administered to 45 respondents (census sampling) comprising SPI personnel, audit committee members, and accounting and finance staff. Data were analyzed using SEM-PLS (SmartPLS) with a bootstrapping procedure to test direct and indirect effects. The results indicate that the Audit Committee has a positive and significant effect on the implementation of SPI risk-based audit oversight, and that SPI risk-based audit oversight has a positive and significant effect on financial reporting quality. The mediation test also confirms a positive and significant indirect effect of the Audit Committee on financial reporting quality through SPI risk-based audit oversight. These findings suggest that improvements in financial reporting quality are driven not only by the Audit Committee's direct effectiveness, but more importantly by strengthening the implementation of risk-based internal audit oversight. Practically, firms should enhance the Audit Committee's role in promoting risk-based audit planning, execution, reporting, and follow-up processes to ensure financial reporting becomes more reliable and timely.
SPIP, PERAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (Studi Kasus : Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah di Provinsi Sumatera Utara Tahun 2024) Fitri Wina Ranti; Renny Maisyarah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 6 (2026): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i6.2026.%p

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Pemerintah Daerah Sumatera Utara. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan cara melihat dan mengalisa dokumen dan melihat secara menyeluruh terhadap penerapan dan implementasi SPIP yang dijalankan pada tahun 2023. Fungsi SPIP adalah sebagai kerangka kerja untuk memastikan tata kelola pemerintahan apakah sudah sesuai dengan standard serta memperkuat akuntabilitas publik. Hasil penelitian menunjukkan bahwa pemerintah daerah di Provinsi Sumatera Utara telah mencapai level maturitas SPIP terdefinisi, yang mencerminkan proses pengendalian intern yang terdokumentasi dan sistematis. Selain itu, tingkat kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) telah mencapai level "delivered", yang menandakan fungsi pengawasan berjalan efektif dan memberikan nilai tambah bagi organisasi. Hasil daripenetilian ini semakin menunjukkan pentingnya komitmen dari pemerintah, penguatan praktik manajemen risiko, serta peningkatan kapasitas sumber daya manusia dalam mewujudkan pemerintahan yang transparan dan akuntabel. Jika semua sudah terwujud maka tingkat kepercayaan masyarakat akan meningkat terhadapa pelayanan publik di pemerintah daerah X
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba , Yunita Sari Rioni Abda Abda Abdul Habib Sitompul Adinda Rizki Ramadhana Matondang Afifah Syahril Agus Tripriyono Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Amstrong Lambok Marihot Pangaribuan Ancer Martati Ndraha Andreanov Anggasari, Febyana Aris Setiono Armanda, Dian Arwin Ashri.A.Handayani Astrid Tabita Athaya, Nada Syifa Atikah Zuhra Sitorus Aulia Aurora, Titania Ayu Kurnia Sari ayu kurnia sari Azani, Namira Bagus Kuncoro Balqis Suci Wahyumia Barus, Irene Sukma Lestari Benny Pasaribu Br Purba, Rahima Br. Bangun, Mudtiani Hakim Br. Purba, Rahima Chairunisa, Tengku Sheila Citra Amelia Parsi Darwin Darwin Darwin Darwin Davis Pratama Malau Davis Pratama Malau Dedi Agus Pratikno Delani, Maisya Dito Aditia Darma Nasution Edrida Pulungan Edya Nashwa Septika Elan Margareth Simbolon Elfira Putri Elvidasari Sijabat Esra Novita Sinabutar Evan Tamaro Fadhlan Fachri Fahrum Nisa Fajarwati, Meilisa Fanny Trisyah Dwi Putri Faried, Annisa Ilmi Felix Thangdinata Fildzah Shabrina Fitri Wina Ranti Fitriana, Yunita Grace Galatia Br.Manullang Gracia Lavenia Tampubolon Gulo, Yurniwati Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Inda Novita Sari Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Juli Elyandi Julita Rakhmah Hasibuan Juni Yanti Napitupulu Juninetenth Keeply F Sitanggang Kinanti Adinda Meylani Sinaga Larasasti, Sindy Linda Asriani Lisma Aima Liza Seftina Lubis, Abdizil Ikhram Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Mahza Dumoli Ashadi Sitorus Manao, Marcella Marlina Mendrofa, Sabar Jaya Mestika Munte Miranda, Aqilah Muhammad Guntur Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Muhammad Nurul Ikhwan Muhammad Ricky gunawan Nababan, Putri Enzelina Nabila Yolanda Nadiah Zulfi Syafira Nasution, Indah Juli Natasya Panggabean Nayla Dwi Utami Neiza Rizky Nuhajizah Nelva Ananda Nilam Firnanda Nina Andriany Nasution Nina Andriany Nasution Novi Faurini Novi Faurini Novita Novita Nur Aziza Nur Azizah Nur Wahidah Agustin Siregar Octaviana , Rahelsa Oktavia Pasi Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Pradita Tasyarani Ginting Pratikno, Dedi Agus Putri Telaumbanua Radiyah, Fitra Tur Rahayu, Novita Tri Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simandjuntak Rimba Simanjuntak Rini Andriani Risanda E. Simanjuntak Riza Milianda Kasa Rizty Fanny Novriyanti Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Saimara A.M Sebayang Sarah Ismail Sari Lubis, Nurmala Sari, Maya Macia Sari, Meigia Nidya Sari, Putri Sari, Tri Dessy Ratna Sihombing, Dona Olivia Sijabat, Hotman D Silitongga, Juliarta Elisabeth Silvi Dwi Utari Simamora, Amoy Dameria Sirait, Netty Julianti Siti Arifah Situmorang, Daniel Suci Azzahra Suci Ramadhani, Suci Sundari Apriliani SURYANI Syari, Meilya Evita Talitha Nabila Tamba, Rani Tampubolon, Merna Gletesya Telaumbanua, Erikson Andrianus Tengku Sheila Chairunisa Tengku Sheila Chairunisa Tetty Lasniroha Sarumpaet Tetty Tiurma Uli Sipahutar Tripriyono, Agus Triprlyono, Agus Ujung, Jhonny Tumpal Parulian Vadia, Reni Vanisya Aprilia Sidauruk Wahyu, Ahmad Braja Wilda Zulkarnain Yani, Isbet Yohana Ewicha Br Harianja Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran Zul Sahyani Limbong