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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Jambura Accounting Review Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Research and Social Sciences (IJERSC) Literacy: Jurnal Pendidikan Ekonomi Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Manajemen dan Kewirausahaan International Journal of Information Techonology and Education (IJITE) Abdimas : Jurnal Pengabdian Kepada Masyarakat Balance : Jurnal Akuntansi dan Manajemen International Journal of Applied Business and International Management Journal of International Conference Proceedings Innovative: Journal Of Social Science Research International Journal of Curriculum Development, Teaching and Learning Innovation Jurnal Akuntansi Manado (JAIM) Journal of Creative Power and Ambition (JCPA)
Kambey, Joseph
Universitas Negeri Manado
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PENGARUH LINGKUNGAN SEKOLAH DAN PERAN GURU TERHADAP MOTIVASI BELAJAR SISWA KELAS X DI SMKS POOPO Momongan, Niken Anggela; Kambey, Joseph; Mamentu, Meike
Literacy: Jurnal Pendidikan Ekonomi Vol. 5 No. 1 (2024): Juni
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v5i1.9719

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Lingkungan Sekolah Dan Peran Guru Terhadap Motivasi Belajar Siswa di SMK S POOPO.Dalam penelitian ini data yang di kumpulkan adalah dengan menggunakan metode kuesioner,yang di sebarkan kepada 52 sampel sisiwa SMK S POOPO.Sampel yang di pilih menggunakan teknik Prposional Random Sampling Teknik Analisis data yang di gunakan adalah korelasi ganda.Berdasarkan dengan analisis data tersebut dapat di simpukan beberapam hal sebagai berikut : Terdapat pengaruh lingkungan sekolah dan motivasi belajar ,dengan koefisien korelasi r sebesar -0,174;Terdapat pada kategori rendah antara skor lingkungan sekolah dan peran guru Terdapat hubungan pada kategori cukup kuat antaran peran guru dengan koefisien korelasi r sebesar 0,818;Terdapat hubungan positif dan signifikan pada kategori cukup kuat antara pengaruh lingkungan sekolah dan peran guru terhadap motivasi belajar siswa.Besanya skor lingkungan sekolah dan skor peran guru terhadap motivasi belajar siswa dapat di ketahiu melalui perhitungan koefisien regresi di peroleh sebesar Rsquare 0,026 hal ini menunjukan bahwa sebesar 2,6% variasi dari motivasi belajar dapat di jelaskan oleh lingkungan sekolah dan peran guru. Kata Kunci: Lingkungan Sekolah, Peran Guru, Motivasi Belajar     Abstrack This research aims to determine the influence of the school environment and the role of teachers on student learning motivation at S POOPO Vocational School. In this research the data collected was using a questionnaire method, which was distributed to 52 samples of S POOPO Vocational School students. The samples were selected using techniques Proportional Random Sampling The data analysis technique used is multiple correlation. Based on the data analysis, several things can be concluded as follows: There is an influence of the school environment and learning motivation, with a correlation coefficient r of -0.174; There is a low category between the school environment scores and the role of the teacher. There is a fairly strong relationship between the role of the teacher in the category with a correlation coefficient r of 0.818; There is a positive and significant relationship in the quite strong category between the influence of the school environment and the role of the teacher on student learning motivation. Student learning can be known through calculating the regression coefficient which is obtained at Rsquare 0.026, this shows that 2.6% of the variation in learning motivation can be explained by the school environment and the role of the teacher. Keywords: School Environment, Teacher's Role, Learning Motivation  
ANALISIS PRODUKTIVITAS PETANI MINYAK NILAM DI DESA TOMPASOBARU I KECAMATAN TOMPASOBARU KABUPATEN MINAHASA SELATAN Panoma, Fifke; Kambey, Joseph; Wuisang, Jerry
Literacy: Jurnal Pendidikan Ekonomi Vol. 5 No. 1 (2024): Juni
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v5i1.9785

Abstract

Abstrak Minyak nilam merupakan salah satu komoditas perkebunan yang memiliki nilai ekonomi tinggi di Indonesia. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi produktivitas petani minyak nilam. Data dikumpulkan melalui survei terhadap 25 petani nilam di Desa Tompasobaru 1, menggunakan kuesioner terstruktur. Analisis data dilakukan dengan menggunakan metode kualitatif. Hasil penelitian menunjukkan bahwa luas lahan, jumlah tenaga kerja, dan penggunaan pupuk berpengaruh positif dan signifikan terhadap produktivitas petani nilam. Sementara itu, faktor usia petani berpengaruh negatif dan signifikan. Temuan ini mengimplikasikan perlunya perbaikan akses terhadap input produksi, peningkatan keterampilan petani, serta regenerasi petani muda untuk meningkatkan produktivitas minyak nilam. Diperlukan penelitian lebih lanjut untuk mengeksplorasi aspek-aspek lain yang dapat memengaruhi produktivitas, seperti teknik budidaya, pemasaran, dan kebijakan pemerintah. Upaya-upaya ini diharapkan dapat meningkatkan kesejahteraan petani nilam serta kontribusinya terhadap perekonomian lokal dan nasional. Kesimpulan dari penelitian ini memberikan dasar yang kuat bagi pengembangan strategi dan kebijakan yang lebih baik dalam mendukung pertumbuhan sektor minyak nilam di Indonesia. Kata kunci: Minyak nilam, produktivitas, petani, di desa Tompasobaru 1. Abstract Patchouli oil is one of the high-value plantation commodities in Indonesia. This research aims to analyze the factors influencing patchouli farmers' productivity. Data were collected through a survey of 25 patchouli farmers in Tompasobaru 1 Village, using a structured questionnaire. Data analysis was conducted using qualitative methods. The research results show that land area, number of labor, and fertilizer usage have a positive and significant effect on patchouli farmers' productivity. Meanwhile, the age factor of farmers has a negative and significant effect. These findings imply the need for improving access to production inputs, enhancing farmers' skills, and rejuvenating young farmers to increase patchouli oil productivity. Further research is needed to explore other aspects that may affect productivity, such as cultivation techniques, marketing, and government policies. These efforts are expected to improve the welfare of patchouli farmers and their contribution to the local and national economy. The conclusions of this study provide a strong basis for the development of better strategies and policies to support the growth of the patchouli oil sector in Indonesia. Keywords: Patchouli oil, productivity, farmers, in Tompasobaru 1 village.
Empirical Study of Moral Obligations, Trust in Government and Intention to Be Compliant toward Tax Compliance Kantohe, Meidy Santje Selvy; Kambey, Joseph
International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i3.1325

Abstract

This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by modifying the TPB model by replacing new predictors that affect intention, moral obligation and trust in the government. The population in this study were all individual taxpayers who were registered at KPP Pratama Manado. Samples with purposive sampling technique are all individual taxpayers registered at KPP Pratama Manado whose taxes are not deducted by third parties or who have independent jobs. The results showed that 1) the higher the morale of the taxpayer, the higher the intention of the taxpayer to be compliant and the higher the level of taxpayer compliance. 2) the higher the level of trust of taxpayers to the government, the taxpayers will behave obediently to taxes. 3) The higher the intention of the taxpayer to be compliant, the more the taxpayer will behave obediently to taxes.
EMPOWERMENT OF TOURISM BUSINESS IN MODOINDING- MINAHASA SELATAN Evinita, Lenny Leorina; Philips Kambey, Joseph
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2023): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i1.1555

Abstract

Tourism business actors have an important role to achieve the goals of the business being establish, without sufficient knowledge will reduce the desired achievement. The result of interviews conducted by the team on tourism businesses, they feel that they cannot continue their business because there is lack of awareness from tourism business actors to work together to promote their place of business. The problem found there were several problem which is lack of promotion, not work together and marketing system that effect the target. The target market has not been properly recorded , no attraction to bring guests to Modoinding, another problem is luck of funding support from banks and community business credit providers in Modoinding, The method used action research. The solution are the Modoinding Tourism community management has been formed , and worked to promoted and targeting visitors with integrated marketing system through regular events and promotion of Modoinding tourism one stop through a website, and other solution to support funds from BNI KUR system according to brochure. Conclusion: given education to tourism business actors, to have knowledge of promoting and managing finances for the businesses.
Evaluation of Autism Student Learning Program in Special Schools in North Sulawesi Province Kalalo, Debie K.R.; Rawis, Joulanda A M; Lumapow, Harol R.; Lengkong, Jeffry Sony Junus; Kambey, Joseph Philip; Palilingan, Rolles N.; Umbase, Ruth; Tamboto, Hendry
International Journal of Information Technology and Education Vol. 5 No. 1 (2025): December 2025
Publisher : JR Education

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

Abstract

This study was conducted to evaluate the learning program for students with autism spectrum disorders in Special Needs Schools (SLB) in North Sulawesi Province. The research context is based on the increasing number of children with autism, limited special education services, and the need for adaptive, individualized, and independence-oriented learning models. The research objectives include evaluating the learning program, identifying implementation barriers, and mapping supporting factors in the implementation of learning at the Hizkia Manado Special Needs School for Autism, Efatah Bitung Special Needs School, and Paulus Tomohon Special Needs School. The study used a descriptive qualitative approach through in-depth interviews, observations, and documentation analysis, and involved policymakers, principals, teachers, and parents. The results showed that the learning program has attempted to adhere to the principles of individualization through the IEP, the use of methods such as ABA, TEACCH, and PECS, and the inclusion of supportive therapy. However, implementation is still hampered by the limited number of teachers with special education competencies, the lack of autism-friendly infrastructure, unequal access to therapy services, and low parental involvement. On the other hand, policy support, cross-sector collaboration, and teacher and school commitment are significant supporting factors. The study concluded that improving the quality of learning requires strengthening human resources, developing learning infrastructure tailored to the needs of children with autism, and integrating education and health services. Consequently, local governments and schools need to develop holistic and sustainable service designs to ensure optimal academic, social, and independence development for students with autism.
Pengaruh Kemudahan Kemanfaatan Sikap Minat Mahasiswa Terhadap Penggunaan Financial Technology Studi Kasus: Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Manado Kambey, Joseph Philip; Suot, Hennij Lenny; Laurensia Yosinta Valentina
Manajemen dan Kewirausahaan Vol. 5 No. 1 (2024): Manajemen Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v5i1.9011

Abstract

Penelitian ini bertujuan untuk mengetahui apakah kemudahan kemanfaatan sikap minat berpengaruh positif terhadap penggunaan financial technology< em> studi kasus Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Manado Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan empiris Informan penelitian ini adalah Mahasiswa Jurusan Manajemen yang aktif di Fakultas Ekonomi dan Bisnis Universitas Negeri Manado Teknik pengumpulan data yang digunakan dengan menyebarkan kuisioner atau angket melalui Google Form< em> Penelitian ini menggunakan 100 sampel dengan teknik pengambilan sampel purposive sampling < em>Alat bantu dalam menghitung dan menganalisis data menggunakan SPSS versi 26 Hasil penelitian ini menunjukan bahwa Kemudahan Kemanfaatan Sikap Minat studi kasus Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Manado berpengaruh positif terhadap Penggunaan Financial Technology < em>< p> This study aims to determine does Perceived ease of use Perceived usefulness Attitude Intention to use Students have a positive effect of Financial Technology Study Case of Departement Management Faculty Economics and Business Manado State University The method used in this study is a collecting data method with and empirical approach The informants of this study are students majoring in Management who are active in the Faculty of Economics and Business Manado State University Data collection techniques used by distributing questionnaires or questionnaires trough Google Form This study used 100 samples with purposive sampling techniques Tools for calculating and analyzing data using SPSS Version 26 The results of this study show that the Perceived ease of use Perceived usefulness Attitude Intention to use Students of Financial Technology Study Case of Departement Management Faculty Economics and Business Manado State University have positive effect on the use of Financial Technology < em>< p> nbsp;< p>
Pengaruh Keputusan Investasi Keputusan Pendanaan dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek indonesia Doloy, Reisa; Kambey, Joseph; Sumampouw, Jetje F
Manajemen dan Kewirausahaan Vol. 6 No. 1 (2025): Manajemen Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v6i1.12193

Abstract

Riset ini bertujuan untuk menganalisis pengaruh keputusan investasi keputusan pendanaan dan profitabilitas terhadap nilai perusahaan pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia BEI Riset ini memakai pendekatan kuantitatif dengan data sekunder Sampel ditentukan melalui metode purposive sampling sehingga didapatkan 38 perusahaan dengan total 190 observasi selama periode 2019 2023 Analisis data dilakukan memakai regresi data panel dengan pendekatan Common Effect Model melalui perangkat lunak Eviews 12 Hasil penelitian menunjukkan bahwa keputusan investasi keputusan pendanaan dan profitabilitas masing masing berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan Hasil penelitian ini menunjukkan keputusan manajerial pada sektor perbankan lebih sensitif dibandingkan dengan sektor lainnya Temuan ini memberikan kontribusi bagi akademik maupun praktisi dalam menelaah determinan nilai perusahaan < p> < p> The current < em>research aim is to analyze the impact of investment decisions financing decisions and profitability on firm value in conventional banking companies listed on the Indonesia Stock Exchange IDX This study employs a quantitative approach utilizing secondary data The sample is determined through purposive sampling resulting in 38 companies with a total of 190 observations during the period 2019 2023 The data is analyzed using panel data regression with a Common Effect Model approach through Eviews 12 software The results showed that investment decisions financing decisions and profitability have a negative and insignificant effect on firm value< em> The findings showed that managerial decisions in the banking sector are more sensitive than those in any other sector The findings also contribute to academics and practitioners in determining firm value < em>< p>
Factors of Leadership and Organizational Behavior on the Accreditation of Schools in Tomohon City R. Walukow, Maria; A.M Rawis, Joulanda; Tambingon, Henny N.; Kambey, Joseph
International Journal of Educational Research & Social Sciences Vol. 4 No. 2 (2023): April 2023
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i2.634

Abstract

Schools are declared accredited or not accredited based on the results of verification, clarification and validation, which are now summarized in the variables of the school accreditation instrument concerning the quality of graduates, the learning process, teacher performance and school management. This study describes school accreditation as a policy of education in Indonesia by examining leadership factors and organizational behavior towards current problems faced by the world of education, specifically high schools in Tomohon City. This paper is the result of a descriptive study using qualitative methods. The techniques used in the forms of literature study, observation, and interviews. Observations and interviews were carried out by researchers directly to high school level schools in Tomohon City. Based on the research results, all high schools in the city of Tomohon are accredited with the mechanism due to school leadership factors and the coordination of the Education Office Development Supervisors. On the other hand, schools that have expired accreditation status are caused by the lack of attention from school leaders and organizational behavior that is not functional.
Pengaruh Profitabilitas, Capital Intensity dan Leverage Terhadap Penghindaran Pajak Perusahaan Febby Marjuniarti Br.S. Kalit; Joseph Kambey; Lenny Leorina Evinita
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.225

Abstract

Praktik penghindaran pajak masih menjadi permasalahan serius yang berdampak pada sektor properti dan real estate periode 2020-2023 yang mencerminkan kondisi pasca pandemi dan perubahan kebijakan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, Capital intensity dan leverage terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan data sekunder, yaitu laporan keuangan yang terdapat di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2020-2023, dengan pengambilan sampel menggunakan purposive sampling berjumlah 48. Analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukan: (1) Profitabilitas memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak, (2) Capital intensity tidak memiliki pengaruh terhadap penghindaran pajak, (3) Leverage memiliki pengaruh positif dan signifikan terhadap penghindaran pajak, dan (4) Profitabilitas, Capital intensity dan leverage secara simultan memiliki pengaruh yang signifikan terhadap penghindaran pajak. Hasil penelitian ini berkontribusi memberikan pemahaman empiris yang lebih jelas mengenai peran profitabilitas, Capital intensity, dan leverage dalam menjelaskan praktik penghindaran pajak pada perusahaan sektor properti dan real estate, sehingga melengkapi dan memperkuat temuan penelitian sebelumnya yang masih menunjukkan hasil yang beragam. Selain itu, hasil penelitan ini dapat dimanfaatkan oleh otoritas pajak sebagai dasar dalam menyusun strategi pengawasan dan kepatuhan pajak yang lebih terarah dengan mempertimbangkan karakteristik keuangan perusahaan, sehingga melengkapi dan memperkuat temuan penelitian sebelumnya pada sektor properti dan real estate.
Pengaruh Penerapan Green Accounting dan CSR terhadap Peningkatan Kinerja Keuangan Sektor Migas dan Pertambangan Theresia Mangalo; Joseph Kambey; Linda A. O. Tanor
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.227

Abstract

Penelitian ini menganalisis pengaruh peran Green Accounting dan Corporate Social Responsibility (CSR) terhadap stabilitas laba serta daya saing perusahaan, di tengah risiko ketidakpastian finansial dari investasi tersebut. Permasalahan utama yang dikaji adalah sejauh mana praktik keberlanjutan melalui akuntansi hijau dan tanggung jawab sosial mampu meningkatkan profitabilitas perusahaan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan data panel. Data sekunder diperoleh dari laporan tahunan (annual report) dan laporan keberlanjutan (sustainability report) sebanyak 45 observasi dari 15 perusahaan. Hasil penelitian menunjukkan bahwa Green Accounting berpengaruh positif dan signifikan terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA), sedangkan CSR tidak menunjukkan pengaruh signifikan. Hal ini mengindikasikan bahwa pengelolaan biaya lingkungan yang efisien dan transparan mampu meningkatkan laba, sementara dampak CSR terhadap profitabilitas cenderung bersifat jangka panjang. Penelitian ini menegaskan pentingnya praktik akuntansi hijau sebagai strategi keberlanjutan yang tidak hanya menjaga kelestarian lingkungan tetapi juga memperkuat nilai ekonomi perusahaan.
Co-Authors . hartati ., Seinca Allen A. CH. Manongko Amsje Winokan Andika Mohamad Andrew Patrick Marunduh Angelita R Manansal Asnawati Asnawati Cecilia Lelly Kewo Chicilia Makitika Christy Luwunaung Cristianto Erik Kurniawan Lomban Dewinta Marta Tilaar Doloy, Reisa Ebe, Lord Steward Edwin Wantah Febby Marjuniarti Br.S. Kalit Fitriyanti Natalia Sambur Florence Olivia Moroki Florensya Alfons Freddy Kawatu Gilly Marlya Tiwow Hennij Lenny Suot Henny N. Tambingon Isye Pongoh Iwan Kandori Jackline D. N. Kasangke James Jeffrio Manengkey Jan Kumaunang Chrestian Jeffry Sony Junus Lengkong Jerry Rommy Herter Wuisang Jetje F Sumampouw Jetje F. Sumampouw Jety Deisye Lempas Johan Reimon Batmetan Joubert Dame Joulanda A. M. Rawis Kada, Muslim Kalalo, Debie K.R. Korengkeng, Nola Korengkeng, Noula Kristania Vanesa Runtunuwu Kuhu, Fanly Laloan, Cheris Laurensia Yosinta Valentina Laurensia Yosinta Valentina Lenny Leorina Evinita Lestaluhu.docx, Fatima Lihart Lumapow Linda A. O. Tanor Listriyanti Palangda Lolong, Rima Fien Mahmud, Kustiah Mamuaja, Marlin Penina Mandey, Larry J Mawikere, Lifni Meidy Santje Selvy Kantohe Meike Mamentu Miran, Michael Mita Regina Momongan, Niken Anggela Monoarfa, Haris Olivia Lalamentik Panoma, Fifke Pontomboba, Deysi N. Pricilia Joice Pesak Putri Letyah Lengkey R. Walukow, Maria Rawis, Joulanda A M Ridma Yanti Pauranan Roddy A. Runtuwarouw Rolles N. Palilingan RR. Ella Evrita Hestiandari Rumagit, Selvie Serly Rumanintya Lisaria Putri Rusel Mangintiku Ruth Sriana Umbase Sahat Renol HS - -, Sahat Renol HS - Sakul, Amelda Salam, Anneke A. Shelty D. M. Sumual Sinta Kusmawati Kusnady Stanny Sicilia Rawung steelson Artra Supii Steven Yones Mamanua Sumilat, Eva feibe Tamboto Tamboto Tamboto, Hendry Tamboto, Henry Jeheskiel Daniel Theresia Mangalo Tuuk, Engelinda C. Ventje Senduk Verra Tendean Welong, Krety Debora Wilson Bogar Winny Laresta Pilly Wokas, Starry Yance Tawas Yantje Tawas