p-Index From 2021 - 2026
10.587
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ekonomi : Journal of Economic Jurnal Koinonia : Fakultas Filsafat Universitas Advent Indonesia JURNAL RISET AKUNTANSI GOING CONCERN JEA17: Jurnal Ekonomi Akuntansi Prosiding Seminar Nasional INDOCOMPAC Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Bisnis, Manajemen, dan Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi CogITo Smart Journal Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Aktiva : Jurnal Akuntansi dan Investasi ACCRUALS (Accounting Research Journal of Sutaatmadja) JAE (Jurnal Akuntansi dan Ekonomi) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmu Manajemen dan Akuntansi Terapan Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL LENTERA BISNIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Ekombis: Jurnal Fakultas Ekonomi Performance : Jurnal Bisnis dan Akuntansi Journal of Economics and Business Aseanomics JAZ: Jurnal Akuntansi Unihaz Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Cakrawala Repositori Imwi Journal of Management and Bussines (JOMB) International Journal of Business, Law, and Education Akuntansi Bisnis & Manajemen (ABM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Applied Business and Technology Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Jurnal Multidisiplin Sahombu Amkop Management Accounting Review (AMAR) Klabat Accounting Review Klabat Journal of Management Media Akuntansi Perpajakan Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Jurnal Akuntansi Ulil Albab Jurnal Akuntansi JIMEKA
Claim Missing Document
Check
Articles

Hubungan Struktur Modal Dan Profitabilitas: Analisis Perusahaan Infrastruktur pada Indonesian Stock Exchange Tahun 2012-2016 Eddy Winarso, Francis M. Hutabarat
Jurnal Akuntansi Vol 7 No 2 (2018): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i2.498

Abstract

The purpose of this research is to analyze the relationship between capital structure and profitability of infrastructure companies listed in SMINFRA18 on the Indonesia Stock Exchange from 2012-2016. The advantage of an appropriate capital structure can help companies to grow primarily in the profits of their companies. This research is descriptive-correlation and quantitative approach. The data used in this study is the Capital Structure and Profitability Data of Infrastructure Companies in the Indonesia Stock Exchange which are members of the SMINFRA Index. There are 18 companies listed in the index which are the best companies in the infrastructure industry. The ratio used to describe the capital structure is Debt to Equity and the profitability ratio used is Return on Equity. This study uses statistical software to analyze: Auto-correlation, Multicollinearity, Normality, Heterocedascity, Correlation, and Regression analysis. Thus, the results of the study show that there is a significant relationship between capital structure and profitability in the SMINFRA18 Infrastructure Company listed on the Indonesia Stock Exchange.Keywords: Capital Structure, Profitability, Infrastructure, return on equity
Enterprise Resource Planning and Internal Control Effectiveness Chelsea Michelle Malau; Francis M. Hutabarat
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (907.636 KB) | DOI: 10.35310/accruals.v4i01.376

Abstract

This study aims to examine and analyze enterprise resource planning on internal control effectiveness in food and beverage companies. Enterprise Resource Planning (ERP) discussed in this study is the implementation of the ERP software in the company studied. In this study, internal control effectiveness is measured using Morris (2011) model and the model of Catalya and Hadiprajitno (2014). The population used in this research is food and beverage companies listed in Indonesia Stock Exchange (BEI). The technique of sample selection used purposive sampling. Based on these criteria, obtained samples as much as 14 companies during the observation period 2016-2017. In this sample there are 4 companies that are excluded from the study sample, because they have IPO after 2017. So, the final number of samples that can be observed as many as 28 samples. The analytical tool used in this study is the logistic regression. These results shows that the predictive ability of the regression model to project companies applying SPE by 100%. This study however states that enterprise resource planning implementation has no effect on internal control effectiveness in food and beverage companies. Nevertheless, the ERP implementation need to be socialized due to small number of companies implementing this software.
CAPITAL ASSET PRICING MODEL: AN EVIDENCE OF RISK AND RETURN OF INVESTMENT OF COMPANIES AT FOOD AND BEVERAGE SUB SECTOR AT INDONESIA STOCK EXCHANGE FRANCIS M. HUTABARAT; RUT NAOMI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3909.816 KB) | DOI: 10.32493/jiaup.v6i1.1202

Abstract

The economic development of a country surely is goal for any country. There are many ways that can be done to measure it, one of them by knowing the level of development of capital markets and securities industries in the country. This study aimed to measure and analyze food and beverage sub sector of the Indonesian Stock Exchange using Capital Asset Pricing Model. The sample used is active companies in stock transaction, such as: ADES, AISA, ALTO, CEKA, ICBP, INDF, MLBI, MYOR, ROTI, ULTJ listed in food and beverage sub sectors. Based on the results of the study, it can conclude that after analyzing the food and beverage sub sector of the Indonesian Stock Exchange using Capital Asset Pricing Model, Beta that is significant shows that the stock is worthy to invest, and they are AISA, INDF, ICBP and ROTI based on the period observed from January to March 2015. This indicate that in the first quarter of 2015, the four stocks shows great promises for investor to invest and out of the four, ICBP has positive rate of return.
Pengaruh Thin Capitalization, Intensitas Modal Terhadap Tax Avoidance : Pada Indeks Infobank15 Tahun 2018-2020 Abigail Cantika Nainggolan; Francis Hutabarat
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 4 No. 3 (2022): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (822.414 KB) | DOI: 10.32639/jimmba.v4i3.120

Abstract

This study aims to examine the effect of thin capitalization, capital intensity and profitability on tax avoidance in banking sector companies listed in the 2018-2020 infobank15. This study uses a sample of 15 companies with secondary data taken from the financial statements of the banking sector. companies listed on infobank15 in 2018-2020 with a sample of 45. This study uses descriptive analysis, linear regression interpretation, significant test and coefficient of determination. The results of this study indicate that thin capitalization in banking sector companies has no significant effect on tax avoidance. While the capital intensity and profitability have a significant effect on tax avoidance.
LIQUIDITY AND SOLVABILITY ON PROFITABILITY: A STUDY ON TELECOMMUNICATION COMPANIES LISTED AT INDONESIAN STOCK EXCHANGE FROM YEAR 2014-2018 Francis Hutabarat
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1613

Abstract

It is the purpose of every company to get the maximal profit and continuing its company’s life by maintaining and expanding the company. This research is conducted to know the influence of liquidity and solvability on to profitability of the company of telecommunication companies listed in the Indonesia Stock Exchange from 2014 to 2018. Data used from financial statements in the Indonesian Stock Exchange. The independent variable from this research is liquidity and solvability and the dependent variable in the study is profitability. This research used multiple regression linear technique analysis. The research target is to: knowing what liquidity has an effect on to profitability by partial and solvability have an effect on profitability by partial.
Pengaruh Deferred Tax Asset, Deferred Tax Liabilities dan Tingkat Hutang Terhadap Manajemen Laba Rebecca SIMANJUNTAK; Francis HUTABARAT
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 1 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i1.659

Abstract

Penelitian ini bertujuan agar mengetahui pengaruh aset pajak tangguhan, kewajiban pajak tangguhan serta tingkat hutang terhadap manajemen laba. Objek dalam penelitian ini ialah perusahaan yang masuk bersama indeks Jakarta Islamic Index yang tercantum di Bursa Efek Indonesia (BEI) periode 2018-2020. Penelitian ini memanfaatkan data yang bersumber dari laporan keuangan yang tercantum di Bursa Efek Indonesia periode 2018-2020. Jumlah perusahaan di Jakarta Islamic Index yang dijadikan sampel bersama studi ini ialah 26 perusahaan bersama masa penelitian 3 tahun. Total sampel penelitian ini bersama memanfaatkan  metode penelitian purposive sampling ialah 78. Variabel bebas bersama studi ini adalah aset pajak tangguhan, kewajiban pajak tangguhan serta tingkat utang. Sedangkan variabel terikatnya ialah manajemen laba. Pengujian hipotesis yang dimanfaatkan bersama studi ini menggunakan regresi linier berganda. Hasil pengujian memperlihatkan yakni aset pajak tangguhan tidak berpengaruh terhadap manajemen laba, kewajiban pajak tangguhan tidak berpengaruh terhadap manajemen laba, sedangkan tingkat hutang berpengaruh terhadap manajemen laba.
DETERMINAN HARGA SAHAM DITINJAU DARI AUDIT OPINION, AUDIT DELAY DAN PROFITABILITAS Elsyeba A. Panjaitan; Francis M. Hutabarat
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Juni 2022
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.143 KB) | DOI: 10.31959/jm.v11i1.1079

Abstract

Penelitian ini ditujukan untuk mengidentifikasi determinan harga saham berdasarkan audit opinion, audit delay dan tingkat profitabilitas 25 perusahaan yang terdaftar di Indeks Pefindo 25. Metode penelitian ini dilakukan dengan mengumpulkan data seperti harga saham, audit delay, audit opinion setiap periode tahun sejak tahun 2018 hingga 2020 dengan total 75 data yang terkumpul. Penelitian ini menggunakan software e-views untuk menganalisis data secara statistik dengan menggunakan fixed effect model, common effect model, uji chow, hausmann test untuk menentukan hasil uji F, uji T dan koefisien determinasi. Hasil penelitian menerangkan bahwa tidak ditemukannya pengaruh antara audit opinion, audit delay secara parsial terhadap harga saham. Namun didapati profitabilitas berpengaruh terhadap harga saham. Lebih lanjut secara simultan ditemukan bahwa audit opinion, audit delay, dan profitabilitas berpengaruh terhadap harga saham.
PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG (Perusahaan Pertambangan Sub-Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Elzza Emelia Ginting; Francis Hutabarat
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 3 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i3.2090

Abstract

ABSTRACT Financial reports are a tool for managers to promote the results of the performance that has been carried out by the company to the wider community, especially for investors and creditors. So that every financial report must be as soon as possible to be notified to the public considering that so many other companies are competing to attract the attention of investors and creditors. The lag in reporting independent audit reports with the closing date of the company's books is called audit report lag. So this study aims to find out how the influence given by each independent variable consisting of audit opinion, company size and audit quality in influencing audit report lag as the dependent variable, in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX). For four periods from 2017 to 2020. This study uses quantitative data. Sampling used purposive sampling technique, and the total sample obtained was 84. This finding explains that the factors that affect audit report lag are audit quality with significant results. While factors that do not affect audit report lag are audit opinion and company size, the results are found not to be significant. Keywords: Audit Opinion; Firm Size; Audit Quality; Audit Report Lag ABSTRAK Laporan keuangan merupakan salah satu alat bagi para manager untuk mempromosikan hasil dari kinerja yang telah dilakukan oleh perusahaan kepada masyarakat luas terutama bagi para investor dan kreditor. Sehingga setiap laporan keuangan harus secepat mungkin untuk diberitahukan kepublik mengingat begitu banyak perusahaan lain yang bersaing untuk menarik perhatian para investor dan kreditor. Jeda pelaporan laporan audit independen dengan tangal penutupan buku perusahaan disebut audit report lag. Sehingga penelitian ini bertujuan untuk mengetahui bagaimana pengaruh yang diberikan setiap variabel bebas yang terdiri dari opini audit, ukuran perusahaan dan kualitas audit dalam mempengaruhi audit report lag sebagai variabel terikat, pada perusahaan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian dilakukan selama empat periode dari tahun 2017 hingga 2020. Penelitian ini menggunakan data kuantitatif. Pengambilan sampel mengunakan teknik purposive sampling, dan total sampel yang diperoleh adalah 84. Temuan ini menjelaskan bahwa faktor yang mempegaruhi audit report lag adalah kualitas audit dengan hasilnya signifikan. Sedangkan faktor yang tidak mempengaruhi audit report lag adalah opini audit dan ukuran perusahaan, hasilnya ditemukan tidak signifikan. Kata Kunci: Opini Audit; Ukuran Perusahaan; Kualitas Audit; Audit Report Lag
PENGARUH EARNING PER SHARE (EPS), PRICE TO BOOK VALUE (PBV), DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan IDX Value 30 di Bursa Efek Indonesia) Francis Hutabarat
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1654

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk menyelidiki hubungan antara laba per saham (EPS), harga terhadap nilai buku (PBV), dan volume perdagangan dalam kaitannya dengan harga saham. Perusahaan yang tergabung dalam IDX Value 30 dipilih sebagai sampel yang representatif untuk penelitian ini. Kinerja harga 30 saham yang memiliki valuasi harga rendah, likuiditas transaksi tinggi, dan kinerja keuangan yang solid diukur dengan indeks yang disebut IDX Value 30, dan indeks ini disebut IDX Value 30. Metode penelitian kuantitatif digunakan dalam hal ini. penelitian, dan data dari laporan keuangan perusahaan yang tercatat di BEI Value 30 dijadikan sebagai sumber data sekunder. Metode analisis yang digunakan adalah regresi linier berganda, selain uji asumsi tradisional dan uji hipotesis. Temuan membawa kita pada kesimpulan bahwa masing-masing variabel independen memiliki pengaruh yang signifikan secara parsial terhadap variabel dependen. Selain itu, variabel Earning Per Share (EPS), Price To Book Value (PBV), dan Volume Perdagangan masing-masing berpengaruh signifikan terhadap harga saham pada perusahaan yang tercatat di IDX Value 30. Kata kunci: EPS; PBV; Volume, SahamABSTRACTThis study's objective is to investigate the relationship between earnings per share (EPS), price to book value (PBV), and trade volume in relation to stock prices. Companies that are part of the IDX Value 30 were selected as a representative sample for this study. The price performance of 30 equities that have low price valuations, high transaction liquidity, and solid financial performance is measured by an index called the IDX Value 30, and this index is referred to as the IDX Value 30. Quantitative research methods are utilized in this study, and the data from firm financial reports that are listed on the IDX Value 30 serve as the source of secondary data. The method of analysis that is utilized is multiple linear regression, in addition to the traditional assumption test and the hypothesis test. The findings lead us to the conclusion that each independent variable has an effect that is partially significant on the dependent variable. In addition, the Earnings Per Share (EPS), Price To Book Value (PBV), and Trading Volume variables each have a significant effect on stock prices in companies that are listed on the IDX Value 30.Keywords: EPS, PBV, Volume, Stock 
Analisis Audit Delay Ditinjau dari Faktor Eksternal dan Internal Perusahaan Evi Agustina Br Perangin-Angin; Francis Hutabarat
Journal of Economics and Business Aseanomics (JEBA) Vol 7, No 1 (2022): JANUARI - JUNI 2022
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.385 KB) | DOI: 10.33476/jeba.v7i1.2359

Abstract

Tujuan dari riset ini adalah menginvestigasi pengaruh dari faktor eksternal perusahaan yaitu auditor switching, reputasi auditor, dan faktor internal yaitu financial distress dan likuiditas terhadap audit delay pada perusahaan yang terdaftar di indeks IDX 30 (Indonesia Stock Exchange) periode 2017-2020. Keterlambatan audit sebuah laporan keuangan jauh dari batas waktu yang telah ditetapkan akan mengakibatkan denda serta dampak yang merugikan bagi perusahaan itu sendiri, sehingga sudah banyak riset terdahulu terkait audit delay namun mendapatkan hasil yang bervariasi. Jumlah populasi yang ditemukan sebanyak 132, dengan metode pengutipan sampel menggunakan metode purposive sampling, sehingga diperoleh sebanyak 80 sampel perusahaan untuk 4 tahun pengamatan (2017-2020). Berdasarkan hasil analisis secara simultan maka ditemukan bahwa keempat variabel independen yaitu auditor switching, financial distress, reputasi auditor dan likuiditas berpengaruh signifikan terhadap variabel dependen yaitu audit delay. Ditemukan bahwa faktor internal perusahaan tidak mampu mempengaruhi audit delay, sedangkan faktor eksternal mampu mempengaruhi audit delay, yaitu variabel reputasi auditor. Analisa menunjukkan reputasi auditor memberikan pengaruh negatif dan signifikan terhadap audit delay, sedangkan auditor switching, financial distress dan likuiditas tidak memberikan pengaruh terhadap audit delay.
Co-Authors Abigail Cantika Nainggolan Adriella Resmita Sunny Pardosi Agnes Zefanya Manalu, Bunga Alessandro Del Piero Riwu Andre Sihombing Andrea Sihotang, Yolanda Andriyani, Jesica Angeline Margaretha Aprilliani Hutajulu Arbino Sinaga Beriana Hotmaria Sinaga Bracha Mannuel Calvin Pebrian Zulkarnaen Caroline, Verawaty Cethy Sinaga Chatherine Marpaung Chelsea Michelle Malau Christian Sihotang Darwin Simanjuntak David Hutajulu Edison Sihotang Matanari Ell Bryan Timothy Ellen Simbolon Elsyeba A. Panjaitan Elzza Emelia Ginting Erlianny, Vivin Evi Agustina Br Perangin-Angin Fani Setianingrum Febri Andrian Lowel Naibaho Febricia Frontalin Kumendong Frischa Sitohang Frischa Sitohang Gerald Christian Tauran Girsang, Laverin Imelda Grace Orlyn Sitompul Gracia Naibaho Hariwibowo Nuryanto, Henokh Harlyn L. Siagian Harman Malau Harman Malau Hartono, Chelsea Aprillia Heddry Purba Herold Moody Manalu Hudson Junifer Malau Hutabarat, Mel Susilawati Hutagaol, Jenifer Hutajulu, Aprilliani Ibrani Saragi James Sylvanus Uly Reke James Sylvanus Ulyreke Jellyra Sihotang Jesica Andriyani Jhon Rinendy Joan Yuliana Hutapea Johan Manurung Jojor Marito Jonathan Hutahaean Joseph Andre Sinaga Judith Tagal Gallena Sinaga Kathleen Lowry Sinaga Krista Sinaga Leader Joy Lumbanraja Lenita Waty Leri Santoso Hutasoit Lorina Siregar Sudjiman Loviana Simarmata, Ruth Lubis, Santoso F. Majilang, Deanna Beryl Manullang, Shekinah Vitareyn Manurung, Christine Surya Manurung, Erly Nofriyanty Manurung, Vio Lolyta Marito, Jojor Sihol Maropen Simbolon Martcelina Utami Sinaga Mega Sari Meidy Lieke Karundeng Meysi BR Napitupulu Michelle Sabatamia Pardosi Mira, Jennifer Brooklin Nababan, Meli Julianty Permatasari Naibaho, Febri Andrian Lowel Naibaho, Novselyn Nainggolan, Abigail Cantika Nainggolan, Kelian Stephen Karuyan Naomi, Rut Novi Lamria Manurung Oktavianto, Dentar Oktri Veronika Sitanggang Pamungkas, Amos Haposan Pandiangan, Austin Alleyn Pangaribuan, Hisar Panggabean, Sartika Yuliani Pardosi, Habel Pardosi, Marissa Catherine Paul E. Sudjiman, Paul E. Pramesti, Larasati Anggun Pratama Marbun, Midian Puspitasari, Gladys Beatrice Angelia Ramdini, Sherly Fristylia Rani Sihotang Rebecca SIMANJUNTAK Remista Simbolon Reymand M. Hutabarat Richard Friendly Simbolon Riky Sai Maruli Rinaldi Siringoringo Ronny Buha Sihotang RUT NAOMI Ruth Christy Aritonang Sagala, Denovendri Douglas Sagala, Joyce Margaretha Samuel Hamonangan Aruan Samuel Parlindungan Silalahi Sartika Yuliani Panggabean Saut Rediman Situmorang Senjaya, Vianny Felicia Setiadi, Abigail Dwi Pangestu Shekinah Manullang Sherly Fristylia Ramdini Siagian, Vienzo Silalahi, Samuel Parlindungan Simanjuntak, Yuliana Efriani Kristianingsih Simbolon, Betaria Sinabutar Santa Monica Sinaga, Judith T. Gallena Sinaga, Samuel Pradinata Siregar, Lorina Sisobadodo Zendrato Sitanggang, Henry Sitanggang, Sondang Uli Susanti, Mila Tampubolon, Charles Johansen Living Stone Thalia Thalia Uli Ultni Manalu Ulyreke, James Slyvanus Valentine Siagian Verawaty Caroline Yasmin Ester Yasmin Ester Zakharia Sabatian Zendrato, Sisobadodo