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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 Innovative and Creativity 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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Fiscal Incentive Policy Implementation for Compliant Taxpayers in Optimizing Local Own-Source Revenue in North Minahasa Regency, Indonesia Christian A. Katuuk; Joseph Philip Kambey; Steven V. Tarore
International Journal of Information Technology and Education Vol. 5 No. 2S (2026): Special Issue, April 2026
Publisher : JR Education

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Abstract

This article examines the implementation of a fiscal incentive policy for compliant taxpayers as a strategy for optimizing local own-source revenue in North Minahasa Regency, Indonesia. The study is positioned within public administration, local fiscal governance, taxpayer compliance, and policy implementation scholarship. Using a qualitative descriptive design, data were collected through interviews, documentation, and secondary data review involving regional leaders, revenue agency officials, technical tax officers, and stakeholders related to local tax administration. The findings show that the fiscal incentive policy has been developed through a systematic sequence of policy formulation, administrative and legal review, taxpayer database preparation, determination of compliance criteria, socialization, and technical execution. The policy has a positive strategic role because it shifts local tax administration from a predominantly punitive approach toward a more persuasive, service-oriented, and motivational approach. However, implementation has not yet reached optimal effectiveness. The main constraints include inadequate taxpayer data validity, uneven socialization, limited human resource capacity, insufficient operational infrastructure, weak standard operating procedures, and incomplete technical guidelines. The article argues that fiscal incentives can support voluntary compliance and PAD optimization only when they are supported by accurate data, institutional coordination, consistent communication, clear procedures, and monitoring systems. The study contributes to public administration literature by demonstrating that local revenue innovation depends not only on regulatory authority but also on administrative readiness, public trust, service quality, and behavioral compliance mechanisms.
Educational Management Effectiveness in Improving Patient Safety in a Radiology Unit: An Integrated Man, Machine, and Money Approach Yovana P M Mamesah; Herry Sumual; Tinni Mogea; Joseph Philip Kambey
International Journal of Information Technology and Education Vol. 5 No. 3 (2026): June 2026
Publisher : JR Education

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Abstract

Patient safety in radiology requires more than technical compliance; it depends on how a hospital manages human competence, technology-intensive infrastructure, and the financial resources that sustain training and equipment maintenance. This article analyzes the effectiveness of educational management in improving patient safety in a radiology unit through the integrated Man, Machine, and Money framework. The study used a sequential explanatory mixed-methods design. Quantitative data were analyzed with Partial Least Squares Structural Equation Modeling, while qualitative data from interviews, observation, and document review were analyzed thematically to explain and deepen the statistical results. The findings show that human resource competence, facilities and infrastructure management, and financial management are statistically significant determinants of patient safety in radiology. Human competence produced the strongest practical emphasis because staff knowledge, safety training, radiation protection behavior, and adherence to standard operating procedures directly shape safe work performance. Facilities and infrastructure management contributed by ensuring that CT scan, MRI, X-ray, and supporting equipment are maintained, calibrated, and used according to risk-control standards. Financial management influenced patient safety by determining the sustainability of training, maintenance, protective equipment, and monitoring systems, although its statistical coefficient requires contextual interpretation because budget realization was constrained by internal bureaucracy. The qualitative phase revealed persistent barriers: limited continuous training, uneven certification, non-optimal equipment maintenance, insufficient simulation facilities, and delayed budget realization. The article proposes an integrated educational management model based on continuous quality improvement, learning organization principles, and PDCA cycles. The model positions patient safety as the outcome of coordinated development of people, equipment, and accountable financing. The study contributes to educational management in healthcare by demonstrating that patient safety education should be managed as an organizational learning system rather than as isolated training events.
Health Education Management Strategies to Achieve Stunting Reduction Targets in Minahasa Regency Ivonny M. Sapulete; Deitje A. Katuuk; Ruth Umbase; Joseph Philip Kambey
International Journal of Information Technology and Education Vol. 5 No. 3 (2026): June 2026
Publisher : JR Education

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Abstract

This article analyzes health education management strategies for accelerating the reduction of stunting in Minahasa Regency. The study is positioned within educational management because stunting reduction is not only a biomedical intervention but also a managed learning process that requires planning, role distribution, community education, inter-sector coordination, monitoring, and sustainability. A qualitative design was used through in-depth interviews, focus group discussions, and document review involving health workers, posyandu cadres, and affected community members. The findings show that health services for stunting reduction have been implemented through primary health care channels such as puskesmas, posyandu, and referral services. The services include antenatal care, iron supplementation, supplementary feeding, immunization, growth monitoring, nutrition education, and follow-up for children with nutritional problems. However, the target has not been fully achieved because stunting remains a multidimensional problem shaped by socioeconomic conditions, cultural practices, incomplete behavior change, limited human resources, fragmented data, and weak cross-sector integration. The article proposes an integrated health education management model consisting of Division of Work, Promotive Education, Preventive Action, Life-Cycle Approach, Community-Based Action, Integrated Services, and Sustainability. The model contributes to educational management by framing stunting reduction as a coordinated system of learning, behavior change, and public health governance.
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.
The Influence of the Number of Taxpayers, Investment, and Gross Regional Domestic Product (GRDP) on Final Income Tax Revenue from MSMEs in North Sulawesi Fitriyanti Natalia Sambur; Joseph Philip Kambey; Andrew Patrick Marunduh
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

The purpose of this study is to assess the effect of the Number of Taxpayers Who Pay, Investment, and Gross Regional Domestic Product (GRDP) on the Final Income Tax Revenue of SMEs in North Sulawesi for the period 2022–2024. A quantitative method was employed, with all districts and cities in North Sulawesi Province considered as the population. From this population, all 15 districts and cities were selected as the sample using the saturated sampling method, resulting in a total of 45 observations. The analysis was conducted using panel data regression with the Random Effect Model (REM) as the selected model, and data processing was carried out using EViews 12 software. The results indicate that the Number of Taxpayers Who Pay has a significant effect on the Final Income Tax Revenue of SMEs. Investment has a significant effect on the Final Income Tax Revenue of SMEs. GRDP has a significant effect on the Final Income Tax Revenue of SMEs. The simultaneous test shows that all three variables collectively have a significant effect on the Final Income Tax Revenue of SMEs. The correlation coefficient value of 54.41% indicates that the strength of the relationship between the independent and dependent variables falls into the moderate to strong category. The coefficient of determination shows that approximately 51.12% of the variation in the Final Income Tax Revenue of SMEs can be explained by the Number of Taxpayers Who Pay, Investment, and GRDP, while the remaining 48.88% is explained by other factors not examined in this study
Training Management for Patient Education in Critical Care Areas at a Central General Hospital in Manado, Indonesia Mordekhai L Laihad; Joulanda A M Rawis; Rolles N. Palilingan; Joseph Philip Kambey
International Journal of Information Technology and Education Vol. 4 No. 4 (2025): September 2025
Publisher : JR Education

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Abstract

Patient and family education is a cornerstone of quality healthcare, particularly in critical care areas where clinical uncertainty, high-risk decisions, and emotional distress converge. Despite its recognized importance, patient education in intensive care settings often remains inconsistent due to time pressure, heavy workloads, communication barriers, and limited standardized tools. This qualitative case study analyzes how training management can improve patient education practices in a critical care environment at a central general hospital in Manado, Indonesia. The study examines (1) training planning and needs assessment, (2) training implementation strategies, (3) training evaluation, and (4) contextual factors influencing success. Data were collected through in-depth interviews, FGDs, observation, and document review, and analyzed using an interactive approach supported by triangulation. Findings indicate that patient education quality was initially suboptimal, reflected in frequent refusal of medical procedures (approximately 50 cases per month), high family anxiety (around 80%), and inconsistent use of educational media. Key factors shaping patient education included nurses’ workload and time constraints, cultural and literacy barriers among families, variability in communication competence, and uneven availability and enforcement of SOPs and supporting media. A Training Needs Analysis (TNA) identified gaps across six key competency domains and informed the development of ten training modules. Training was delivered through simulation, role play, and bedside coaching, improving staff compliance with patient education SOPs from 38% to 70%. Evaluation using the Kirkpatrick and CIPP models suggested that training was relevant and impactful, although some outcome targets remained unmet. Recommendations include digitalizing education media, strengthening SOP implementation, embedding training into performance appraisal systems, and expanding training across units.
IMPLEMENTASI PENDEKATAN DEEP LEARNING DALAM PENGEMBANGAN KEMAMPUAN BERPIKIR KRITIS SISWA SMK DI KABUPATEN MINAHASA Steven Yones Mamanua; Joseph Philip Kambey; Jerry R.H. Wuisang; Sahat Renol HS
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 6 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v6i2.11410

Abstract

ABSTRAKRendahnya kemampuan berpikir kritis siswa dalam pembelajaran Produk Kreatif danKewirausahaan (PKK) masih menjadi permasalahan di berbagai Sekolah Menengah Kejuruan(SMK), terutama karena proses pembelajaran yang belum sepenuhnya mendorong keterlibatankognitif secara mendalam. Penelitian ini bertujuan untuk menganalisis implementasi pendekatandeep learning dalam pengembangan kemampuan berpikir kritis siswa pada pembelajaran ProdukKreatif dan Kewirausahaan (PKK) di SMK Kabupaten Minahasa. Penelitian ini menggunakanpendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan melaluiobservasi, wawancara, dan dokumentasi. Observasi digunakan untuk mengamati prosespembelajaran berbasis deep learning, wawancara untuk menggali informasi terkait implementasiserta hambatan yang dihadapi guru, dan dokumentasi untuk menganalisis perangkat pembelajaranserta hasil belajar siswa, termasuk produk yang dihasilkan. Teknik analisis data meliputi reduksidata, penyajian data, dan penarikan kesimpulan, sedangkan keabsahan data diuji melaluitriangulasi sumber dan diskusi dengan ahli. Hasil penelitian menunjukkan bahwa penerapanpendekatan deep learning memberikan kontribusi positif terhadap peningkatan kemampuanberpikir kritis siswa. Hal ini ditunjukkan melalui peningkatan hasil belajar siswa, di mana nilai ratarata mengalami peningkatan dibandingkan dengan pendekatan sebelumnya. Selain itu, siswamenjadi lebih aktif, mampu menganalisis peluang usaha, mengevaluasi proses produksi, sertamenunjukkan kemampuan refleksi yang lebih baik dalam pembelajaran PKK. Pendekatan ini jugamendorong keterlibatan siswa secara mendalam melalui aktivitas eksplorasi, diskusi, danpemecahan masalah kontekstual berbasis kewirausahaan. Dengan demikian, dapat disimpulkanbahwa implementasi pendekatan deep learning efektif dalam mengembangkan kemampuanberpikir kritis siswa dan dapat dijadikan sebagai alternatif strategi pembelajaran inovatif di SMK,khususnya pada mata pelajaran Produk Kreatif dan Kewirausahaan.Kata Kunci: berpikir kritis; deep learning; keterampilan; produk kreatif; kewirausahaan ABSTRACTThe limited development of students’ critical thinking skills in Vocational High Schools (SMK),particularly in the subject of Creative Products and Entrepreneurship, remains a persistent challenge.This issue is largely attributed to instructional practices that have yet to promote deep cognitiveengagement. This study aims to examine the implementation of the deep learning approach inenhancing students’ critical thinking skills in Creative Products and Entrepreneurship learning atVocational High Schools in Minahasa Regency. A qualitative descriptive design was employed, withdata collected through classroom observations, in-depth interviews, and document analysis.Observations focused on the implementation of deep learning-based instruction, interviews exploredteachers’ and students’ experiences as well as the challenges encountered, and documentation wasused to analyze instructional materials and students’ learning outcomes, including the productsdeveloped. Data were analyzed through data reduction, data display, and conclusion drawing, whilecredibility was ensured through source triangulation and expert validation. The findings indicate thatthe implementation of the deep learning approach contributes positively to the development of students’ critical thinking skills. This is evidenced by improved learning outcomes, with higher averagescores compared to previous instructional practices. In addition, students demonstrated increasedengagement, enhanced ability to analyze business opportunities, evaluate production processes, andreflect on their learning experiences. The approach also facilitated deeper learning throughexploration, collaborative discussion, and contextual problem-solving in entrepreneurial activities. Inconclusion, the deep learning approach is effective in fostering students’ critical thinking skills andholds strong potential as an innovative instructional strategy in vocational education, particularly inCreative Products and Entrepreneurship learning.Keywords: critical thinking; deep learning; skills; creative product; entrepreneurship
Analisis Koreksi Fiskal CV Berlian Jaya dalam Penentuan Pajak Penghasilan Badan Berdasarkan UU Nomor 7 Tahun 2021 Dewinta Marta Tilaar; Joseph P. Kambey; Florence O. Moroki
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.743

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan koreksi fiskal dalam penentuan Pajak Penghasilan (PPh) Badan yang dilakukan oleh CV Berlian Jaya berdasarkan ketentuan Undang-Undang Nomor 7 Tahun 2021 Pasal 31E. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif kualitatif. Teknik analisis data dilakukan melalui tahapan observasi, wawancara, dan dokumentasi. Analisis dilakukan secara deskriptif melalui proses dekonstruksi data, interpretasi terhadap regulasi perpajakan, serta rekonstruksi hasil temuan secara sistematis. Data dikumpulkan dari laporan keuangan tahun 2024 dan didukung dengan wawancara pimpinan perusahaan. Hasil penelitian menunjukkan bahwa CV Berlian Jaya masih menerapkan tarif final 0,5% sebagaimana diatur dalam PP No. 23 Tahun 2018, padahal secara ketentuan telah tidak berlaku karena perusahaan telah berdiri lebih dari tiga tahun dan berbadan hukum. Simulasi koreksi fiskal menghasilkan koreksi positif sebesar Rp4.000.000 dan koreksi negatif sebesar Rp35.000.000, sehingga diperoleh laba fiskal sebesar Rp23.858.750. Dengan tarif Pasal 31E sebesar 11%, PPh terutang sebesar Rp2.624.462. Kesalahan penggunaan tarif berpotensi menimbulkan sanksi fiskal. Penelitian ini juga membandingkan temuan dengan studi terdahulu dan menyimpulkan perlunya pembinaan melalui pelatihan atau konsultasi perpajakan. Secara teoritis, penelitian ini memperkuat literatur tentang implementasi koreksi fiskal sesuai regulasi terkini, sedangkan secara praktis, menjadi panduan bagi UMKM berbadan hukum dalam memenuhi kewajiban perpajakan secara benar dan akurat
Pengaruh Moral Dan Sikap Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Melalui Pemahaman Akuntansi Florence Olivia Moroki; steelson Artra Supii; Joseph Philip Kambey
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.750

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh moral dan sikap wajib pajak terhadap tingkat kepatuhan wajib pajak melalui pemahaman akuntansi pada wajib pajak di kota Tomohon. Jenis penelitian ini termasuk dalam penelitian kuantitatif. Variabel yang digunakan pada penelitian ini terdiri dari tiga, yaitu variabel dependen (Y), variabel independen (X), dan variabel mediasi (Z). Variabel dependen dalam penelitian ini adalah tingkat kepatuhan wajib pajak. Untuk variabel independen dalam penelitian ini ada dua, yaitu moral dan sikap wajib pajak. Sedangkan untuk variabel mediasi dalam penelitian ini adalah pemahaman akuntansi. Berdasarkan hasil penelitian ini menunjukkan bahwa moral berpengaruh positif dan signifikan terhadap pemahaman akuntansi dan terhadap tingkat kepatuhan wajib pajak, sikap wajib pajak tidak berpengaruh terhadap pemahaman akuntansi dan terhadap tingkat kepatuhan wajib pajak, pemahaman akuntansi berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak. Hasil penelitian ini juga menunjukkan bahwa pemahaman akuntansi dapat memediasi pengaruh moral terhadap tingkat kepatuhan wajib pajak. Selain itu pemahaman akuntansi tidak dapat memediasi pengaruh sikap wajib pajak terhadap tingkat kepatuhan wajib pajak
Co-Authors . Hartati . hartati ., Seinca Allen A. CH. Manongko Amelda Sakul Amelda Sakul Amsje Winokan Andika Mohamad Andrew Patrick Marunduh Angelita R Manansal Asnawati . Asnawati Asnawati Cecilia Lelly Kewo Cheris Laloan Chicilia Makitika Christian A. Katuuk Christy Luwunaung Cristianto Erik Kurniawan Lomban Deitje Adolfien Katuuk Dewinta Marta Tilaar Doloy, Reisa Ebe, Lord Steward Edwin Wantah Engelinda C. Tuuk Eva feibe Sumilat Fanly Kuhu Fatima Lestaluhu.docx Febby Marjuniarti Br.S. Kalit Fifke Panoma Fitriyanti Natalia Sambur Florence Olivia Moroki Florensya Alfons Freddy Semuel Kawatu Gilly Marlya Tiwow Hennij Lenny Suot Henny N. Tambingon Herry Sumual Isye Pongoh Ivonny M. Sapulete Iwan Kandori Jackline D. N. Kasangke James Manengkey Jan Kumaunang Chrestian Jeffry Sony Junus Lengkong Jerry Rommy Herter Wuisang Jetje F. Sumampouw Jetty D. Lempas 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 Kustiah Mahmud Laloan, Cheris Laurensia Yosinta Valentina Laurensia Yosinta Valentina Lenny Leorina Evinita Lestaluhu.docx, Fatima Lifni Mawikere 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 Mordekhai L Laihad Muslim Kada Niken Anggela Momongan Nola Korengkeng Noula Korengkeng Olivia Lalamentik Panoma, Fifke Pontomboba, Deysi N. Pradipta Mandasari Parasan Pricilia Joice Pesak Putri Letyah Lengkey R. Walukow, Maria Riamona Isaura Elisabeth Wowor Ridma Yanti Pauranan Roddy A. Runtuwarouw Rolles Nixon 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 Tarore, Steven Vleike Theresia Mangalo Tinni Mogea Tuuk, Engelinda C. Ventje Senduk Verra Tendean Welong, Krety Debora Wilson Bogar Winny Laresta Pilly Wokas, Starry Yance Tawas Yantje Tawas Yovana P M Mamesah