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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review AFEBI Accounting Review Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Asian Journal of Applied Business and Management (AJABM) Indonesian Journal of Advanced Research (IJAR) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Inggriani Elim
Accounting Departement, Faculty Of Economy And Business, Sam Ratulangi University
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PENGADAAN DAN PENYALURAN PERSEDIAAN OBAT PADA RSUP PROF. DR. R. D KANDOU MANADO Rondonuwu, Maxmilian Kevin; Pangemanan, Sifrid S.; Elim, Inggriani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.486 KB) | DOI: 10.35794/emba.v7i3.25062

Abstract

Abstrak: Sistem Informasi Akuntansi merupakan sebuah sistem yang memproses data dan transaksi guna menghasilkan informasi dalam perencanaan, pengendalian, dan pengoperasian suatu kegiatan. Penelitian ini bertujuan untuk : (1) menganalisis sistem informasi akuntansi atas pengadaan dan penyaluran persediaan obat yang digunakan di RSUP Prof. Dr. R.D. Kandou Manado (2) menganalisis pengendalian internal yang dilakukan di RSUP Prof. Dr. R.D. Kandou Manado (3) mengetahui pencatatan persediaan yang dilakukan di RSUP Prof. Dr. R.D. Kandou Manado. Metode yang digunakan dalam penelitian ini adalah metode deskriptif yang tujuannya mengumpulkan setiap data yang dianalisis kemudian ditarik sebuah kesimpulan. Jenis penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian yang diperoleh bahwa Sistem Informasi Akuntansi Pengadaan dan Penyaluran Persediaan Obat sudah sesuai dengan teori-teori yang berlaku umum. Pengendalian internal yang dilakukan sudah baik dan sesuai dengan teori prosedur yang berlaku umum. Pencatatan persediaan sudah baik dengan adanya sistem komputerisasi milik rumah sakit dan kementrian yang saling terintegrasi. Sistem informasi akuntansi yang telah diterapkan sudah baik namun perlu menerapkan sistem informasi akuntansi berbasis komputer modern dikarenakan begitu banyaknya transaksi pembelian yang dilakukan, dimana antara file perencanaan hingga pelunasan saling terintegrasi.Kata Kunci: sistem informasi akuntansi, persediaan obat, pengadaan dan penyaluran.
EVALUASI PENERAPAN AKUNTANSI UNTUK BELANJA MODAL BERDASARKAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010 PADA DINAS PEKERJAAN UMUM KOTA MANADO Mohamad, Sitti Maryam; Tinangon, Jantje J.; Elim, Inggriani
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 1686 - 1814
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.767 KB) | DOI: 10.35794/emba.v2i3.5970

Abstract

Otonomi dan desentralisasi menuntut Pemerintah Daerah untuk bisa mengelola dan mengatur keuangan daerahnya sendiri.  Dalam menjalankan roda pemerintahan,  Belanja daerah merupakan instrument penting karena belanja daerah merupakan pengeluaran yang digunakan untuk membiayai program dan kegiatan pemerintah.Menurut. Permendagri No. 17 tahun  2006. Tentang Prenggelolaan Keuangan Daerah. Belanja daerah adalah pengeluaran rekening kas umum negara/daerah yang mengurangi ekuitas dana lancar  pemerintah dalam periode tahun anggaran yang bersangkutan. Berdasarkan PP  No. 71 tahun 2010 belanja daerah terdiri  dari belanja  Operasi dan belanja Modal. Belanja modal adalah pengeluaran anggaran untuk pembelian/pengadaan aset  tetap berwujud dan aset tetap lainnya yang memberi masa manfaat lebih dari satu periode akuntansi.  Objek dalam penelitian ini adalah Dinas Pekerjaan Umum Kota Manado. Metode analisis data adalah metode deskriptif kualitatif untuk  menggambarkan  penerapan akuntasi untuk belanja modal pada Dinas Pekerjaan Umum Kota  Manado. Hasil  penelitian menunjukan  bahwa penerapan akuntansi untuk belanja modal pada Dinas Pekerjaan Umum Kota  Manado sudah sesuai dengan PP  No 71 tahun 2010 .  SebaiknyaPimpinan  Dinas Pekerjaan Umum Kota Manado menambah tenaga kerja yang memiliki kealian di bidang akuntansi agar dapat menghasilan laporan keuangan yang tepat  untuk meningkatkan kinerja institusi Kata kunci: akuntansi keuangan daerah, belanja daerah , belanja modal
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BPHTB TERHADAP PENERIMAAN PAJAK DAERAH KOTA MANADO Pangemanan, Hendrik Ricart; Elim, Inggriani; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25099.2013

Abstract

Local Taxes are one source of financing local development a very reliable to support the implementation of regional autonomy. One type of regional tax levied by the City Government is Customs on Acquisition of Land and Building (BPHTB). BPHTB tax is a tax on acquisition of land and / or buildings. This study aims to determine the effectiveness and contribution of BPHTB tax to the revenue of Manado City Local Tax. The research was conducted at the Department of Revenue the city of Manado. Method of analysis used is descriptive quantitative method, namely analyzing the data of the target and realization receipts of  BPHTB Tax in 2011 and 2012 by using the ratio of effectiveness and contribution ratio. The results showed that the rate of effectiveness BPHTB Tax in 2011 has not reached the target, because only reached 70.99% and in 2012 already reached the target with the percentage 116.95% which is included in the criteria is very effective. Within a period of 2 years since transitioned into Local Taxes in 2011, contributing of  BPHTB tax showed a fairly good criterion contribution for Local Tax revenues in 2011 and 2012. In 2011 the percentage its contribution amounting 30.25% and in 2012 increased to 30.72%.
EFEKTIVITAS PENYELESAIAN DAN PENERIMAAN ATAS HASIL PEMERIKSAAN PAJAK PENGHASILAN ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO) Sumampouw, Fino Indra; Elim, Inggriani; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25138.2013

Abstract

Tax audit is a series of activities to search for, collect, and process data or other information to verify compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of the tax legislation. It is also against the background of the tax laws in Indonesia in implementing tax collection embrace self assessment system. The effectiveness of the implementation of the inspection results of the calculation of income tax and the individual income tax in particular the realization of Inspection Warrant (SP2) Tax on KPP Pratama Manado, in terms of the settlement are calculated based on the issuance and realization (SP2) Tax is completed, which have a higher effectiveness 2010-2012 the same is included in the criteria effectively with a percentage of 100% and the results of the calculation in terms of the effectiveness of the completion of the acceptance of the results of the examination are calculated based on the target and the realization SP2 Tax, which had a degree of effectiveness in 2010 (101.8%), in 2011 (103, 4%), and 2012 (113.1%) of which were included in the criteria is very effective. That means that the performance of the KPP Pratama Manado is very good because it can meet the set targets, and the KPP Pratama Manado  should be able to continue to defend it.
ANALISIS PIUTANG TAK TERTAGIH DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO Tampi, Grace Gloria; Elim, Inggriani; Kalalo, Meily Y.B
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.2.25270.2019

Abstract

This study aims to determine the impact of the uncollectible receivables on financial statements at PT Bank Rakyat Indonesia (Persero) Tbk Manado Branch. Bad debts are generally loans whose principal installments have passed 91 days from the due date. This study uses a qualitative method. This research was conducted by interviewing the Operations Manager, Marketing Manager, and Credit Section Staff of PT. Bank Rakyat Indonesia (Persero) Tbk Manado Branch. The research obtained results that show the impact of uncollectible receivables affects the financial statements. Thus, the bank calculates the age receivable reserve to determine the amounts of credit provided and determine the amounst of allowance for uncollectible accounts.
ANALISIS PERHITUNGAN PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN ATAS PEMBELIAN BAHAN BAKU TERHADAP PEDAGANG PENGUMPUL PADA PT. DELTA PASIFIC INDOTUNA Amin, Nabilah Nur Risfananda; Elim, Inggriani; Gerungai, Natalia Y.T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26264.2019

Abstract

Clause 22 income tax which is deducted/collected by the collector is one of the sources of inland revenue (state income), which is deducted by certain agencies/companies appointed by the state to deduct PPh 22, and also the case with PT. The Pacific Delta Indotuna has been appointed by the government as the cutter/collector of clause PPh 22 from the collector as a supplier of raw materials for the fish canning industry. This study aims to analyze the role of business entity (PT Delta Pacific Indotuna) in calculating the tax deduction and reporting of clause PPh 22 that it is in accordance with the Income Tax Law and its implementation regulations. The research method that used is descriptive qualitative approach. The technique of data collecting uses direct surveys, interviews and documentation. Based on the results of the research conducted, it shows that the calculation of withholding of clause Income Tax 22 to the collector and its reporting is in accordance with Minister of Finance Regulation No.34/PMK.010/2017, concerning collection of income tax clause 22 with respect to payment for the delivery of goods and activities in the field of import or business activities in other fields.
ANALISIS EFEKTIVITAS PENGAWASAN INTERN KAS PADA DINAS PERBUHUNGAN KOTA MANADO Buchari, Demmi P.R.D; Ilat, Ventje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25111.2013

Abstract

Advancing technology can affect the development of each company or institution, whether private or government. In particular the creation of accountability in government financial performance is an absolute case created by a local chief. Is implicit in the case law (Law) number 17 of 2003 on State Finances, Law number 01 of 2004 on the National Treasury. The research was conducted at the Office of Manado City Relations and discuss the internal control of cash. The purpose of the studywas to determine how the internal controlproceduresrevenues and expenditures and internal control procedures and whether the cash receipts and disbursements made manado city transportation agencies are effective. the analysis method used is the method of analysis of historical data in a way to understand the procedure and the production of cash receipt obtained from the Office of Manado City relationship. use secondary data sources Relations Office of Manado City. Results from this study indicate Relations Office of Manado City has run acceptance procedure and production cash good fit with PP # 24 in 2005 and No. Permendagri. 13th 2006 that is about Government Accounting Standards, and use of the documents and functions are duly authorized.
ANALISIS PENERAPAN E-FAKTUR DALAM PROSEDUR DAN PEMBUATAN FAKTUR PAJAK DAN PELAPORAN SPT MASA PPN PADA CV. WASTU CITRA PRATAMA Maria, Anzeli; Elim, Inggriani; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20308.2018

Abstract

e-Invoice is an electronic tax invoice made by the Directorate General of Taxes to reduce fraud committed by parties who often manipulate tax invoices or create fictitious tax invoices that can affect the VAT to be borne. The implementation of Electronic Tax Invoice is stipulated in the Regulation of the Director General of Taxes PER-16 / PJ / 2014 is conducted gradually starting July 1, 2014, July 1, 2015, and the last July 1, 2016. The purpose of this study was conducted to determine the application of e-invoice in making invoice and to know the application of SPT reporting of VAT Period on CV. Wastu Citra Pratama. The type of research used in this research is descriptive by using qualitative approach. The results showed that in the application of e-Invoice CV. Wastu Citra Pratama has applied e-Invoice since July 2014, the implementation of e-Invoice in the manufacture of tax invoice has been running well, as for some obstacles that often faced the company in using e-Invoice applications can still be overcome only need special attention more, especially in internet networks that are sometimes slow or not supportive so that in uploading tax invoices often fail. In the case of e-Invoice implementation in SPT reporting the VAT period is still the same as before e-Invoice but only in the making is done in one e-Invoicing application. However, in reporting the company uses e-filing and in its reporting is still found a delay in reporting the tax return period of VAT.Keywords: e-Invoice, SPT VAT Period, PER-16/PJ/2014
ANALISIS PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SEBELUM DAN SESUDAH DIBERLAKUKANNYA UU PPH NO. 36 TAHUN 2008 Marentek, Jessica Fergie; Elim, Inggriani; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25233.2014

Abstract

In order to deal with the impact of the global financial crisis, the government lowered the tax rates at the rate of 28% starting in 2009 and will be 25 % starting in 2010. It aims to support the state revenues from taxation so it become more stable. Ratio of profitability that researchers used in this study is Gross Profit Margin, Operating Profit Margin, Return On Investment, and Return On Equity. Researchers conducted the study using descriptive statistical analysis methods with data taken from Indonesia Stock Exchange (IDX), and processed using SPSS v.20 compare means-paired samples T-test program. The samples are 60 manufacturing companies in 2009 and 2010. The results showed that there was no significant difference between the GPM in 2009 and 2010 with a value of thitung < ttable (1.729 < 2.045) at α = 0.05 . The results also showed that there was no significant difference between the OPM in 2009 and 2010 with a value of thitung < ttable (0.230 < 2.045) at α = 0.05. The results also showed that there was no significant difference between the ROI in 2009 and 2010 with a value of thitung < ttable (0.044 < 2.045) at α = 0.05. And the results of the study also showed that there was no significant difference between the ROE in 2009 and 2010 with a value of thitung < ttable (0.417 < 2.045) at α = 0.05 .
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KOTA BITUNG (PERIODE 2008-2012) Hetharia, Juliet Marla; Sabijono, Harijanto; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25220.2014

Abstract

The paradigm of local financial management, both at the provincil and district/city experienced a significant change in line with the imlementation of regionel autonomy. In undergoing decentralization, local goverments are required to run the goverment that is effective, efficient, and able to support the community’s role in improving equity and justice by developing the full potential of each region by. Financial capacity of n area can be seen from the size of local revenue obtained the relevant area, in relation tothe granting of regional autonomy. The purpose of this study is to analyze the financial ability Bitung city areas in order to support the implementation of regional autonomy period 2008-2012. The data used is secondary data. The analytical method used is to calculate the area of financial ratios, among others, independence ratio, the ratio of the degree of fiscal decentralization, harmony ratio, the rti of routine capability index, dependency ratio, and the ratio of growth. The results showed (1) Independency Ratio still low, (2) The Ratio of the Degree of Fiscal Decentralization is still lacking, (3) Harmony Ratio is still low compared to regular shopping development spending, (4) Routine Capability Index Ratio is very less, (5) Dependency Ratio is very high and (6) Average Growth Ratio of positive and negative. From the research and data analysis can be conclude that the level of fiscal capacity Bitung city in support of regional autonomy for the period 2008-2012 are considered underprivileged.
Co-Authors Abast, Sikfrit Herold Marines Abuno, Malindah Adhi, Ryan . Adi, R. Haryo Wiratama Adi, R. Haryo Wiratama Aditya, I Made Rio Adri Sallo Alexander, Jimmy Alfryo Toar Lumintang Amin, Nabilah Nur Risfananda Angelika Parengkuan Anneke Wangkar Anton, Mandang Gabriel Aprilia Makisurat Aring, Aprico Baharta, Zulkarnain Bala, Gladys Mita Marthina Betah, Jimswik Biga, Julian Brilliant Joy Leonardo Kalangie, Brilliant Joy Leonardo Brinca, Febriane Buchari, Demmi P.R.D Chandra, Vionalisa Christine Lidya Manongga Cicilia Tinangon, Cicilia Constantinopel Yuan Cakrawala Robot Cynthia Imelda Mose, Cynthia Imelda Daleno, Irna Prisye David P. E. Saerang David Paul Elia Saerang David Saerang, David Dendeng, Windy Firginia Desita Marlysa Wungkar, Desita Marlysa Dessy Ayuni M. Toduho Devita Wulandari Darea, Devita Wulandari Dhullo Afandi Dhullo Afandi Dunggio, Jelly Anggraeni Elvi Syahria Maznawaty, Elvi Syahria Erwin Budiman Ester Glorria Estefanny Takalumang Eva Debby Nur, Eva Debby Fadila Huda, Fadila Fajriansyah, Yudi Feri Prayitno, Feri Frillia Yuliet Ihalauw Gerungai, Natalia Y.T. Gintoe, Selin Gita Dwichayani Salmon Gloria Theresia Waleleng Grace B. Nangoi Graciella Puasa Hansu, Randy V. Hardiyanti Bahruddin Harijanto Sabijono Harry Saputra Liando Haryanto, Agnes Ch. Heince R. N. Wokas Heince R.N Wokas Heince Wokas Helena Christina Menggalomo Herman Karamoy Herman, Giovani Hetharia, Juliet Marla I Gede Suwetja Ilat, Ventje . Indahsari Berlianie Awal Inria Rumopa, Inria Jantje J. Tinangon Jantje Tinangon Jeasika Amelia Tamboto, Jeasika Amelia Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Julio Yesaya Tampi Jullie J Sondakh Kakinsale, Efafras Juan Kalalo , Meily Y. B. Kalalo, Meyli Y. B. Kalangi, Felicia Maria Kapojos, Peter Marshall Kenju, Blandina Sefrida Kilis, Stevandi K. Kindangen , Wulan D. Kolantung, Jurivel A.G. Kolinug, Lisa Christin Lahengking, Erlita Mentari Lamadi, Pricilia Virginia Lambidju, Nona Erlita Langi, Louis Crisitofel Latjandu, Lady Latjandu, Lady D. Latjandu, Lady Diana Lidia M Mawikere Lidia Mawikere Lidia Mawikere Lidya Priskila Koloay Loho, Briando Lumempow, Figy Lumunon, Cisilia Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Malasai, Firginia Mamusu, Rosalina F. Mamusung, Maryanti Kerol Manangkalangi, Adikodrati M. Manderos, Julycia Marchella Tiara Muhea, Marchella Tiara Marentek, Jessica Fergie Maria, Anzeli Maria, Brigita Marsion Immanuel Kant Simangunsong, Marsion Immanuel Kant Marvelonita Esther Aras Masaling, Jesycha Mega Ersita, Mega Megha Cicilia Rawung, Megha Cicilia Meily Kalalo Meily Y.B Kalalo, Meily Y.B Meily Y.B. Kalalo, Meily Y.B. Menajang, Mewa J. O. Merlyn Anglia Mangerongkonda Mewo, Angelia Militia Christi Singkoh Muh. Ervan R. Tarigan, Muh. Ervan R. Muhaling, Enolia N Muliad, Halim Ellena MURNIYATI Musdalifah Musdalifah Nadya Pretti Kalalo Ngion, Olivia Megawati Noe, Nurjana Novi Budiarso Novi S Budiarso Novi S. Budiarso, Novi S. Novianty Trisye Sabaru, Novianty Trisye Nukak, Ignasia Tesalonika Oktavianti, Winni Nuraini Oldison Santosa Pakambi, Siska Cantika Pandey, Cristian M Pandi, Johanes Mishart Pangalila, Chelsea Pangandaheng, Vinry Y Pangemanan, Hendrik Ricart Pangerapan, Gianluigi Pangkey, Jacklyn N. D. Paramitha Sandy Mokodompit Pendong, Angela Anggli Piay, Yeremia Stevanus Elim Pinatik, Sherly . Pingkan Claudia Juliana Pongantung Pitoy, Elsa Samaria Polii, Juanda Jeniver Polii, Juvebri Clara Polopadang, Stefian Pontonuwu, Teza Christy Priscilia Weku Priscilia Weku Priska Debora Dumais, Priska Debora Priska Sigarlaki Pua, Ailling I. Puapadang, Yohana Regin Seyni Putong, Valensia Nola Rambitan, Rivo Reynard Rampengan, Rachel Romilda Rembet, Ariel Renald Runtuwarow, Renald Repi, Imiko Elissa Resky Donald Runtu, Resky Donald Restya Cykly Ngelo Reynaldy. M. Rumengan Ricky Alfiando Wowor Ricky Billy Panga Rifurariani, Welyoyo Rissard Koyongian, Rissard Robert Lambey Rompas, Ryfan Racel Rondonuwu, Chris Waraney Rondonuwu, Maxmilian Kevin Rudy J Pusung Rudy J. Pusung Rudy Pusung RUMANDJO, YELSTI WELNIATI Rumbaru, Sahril Rundengan, Priscilia Joanna Runtuwene, Astrid Ryan C.C Languju Sampouw, Rendy Samsudin, Cintia Sangka, Sallyritna Sardjono, Olivia Sejanto, Triastuty Wulanjune Setiono, Angelina Sherly Pinatik Sifrid S. Pangemanan Simangunsong, Natalina Tiur Angel Sinaga, Feren L. Singon, Englina Elizabeth Sinjal, Ave Ceriti Sintje Rondonuwu Sintje Rondonuwu, Sintje Sitti Maryam Mohamad Sonny Pangerapan, Sonny Stanley Kho Walandouw Steven J Tangkuman Steven J. Tangkuman Stevy Sigar Sumampouw, Fino Indra Sumual, Laura Syalomita Sela, Syalomita Syermi Mintalangi Syermi S. E. Mintalangi Syermi S.E. Mintalangi Syurtika Mira Lomboan Tamin, Zefanya Evangeline Tampi, Grace Gloria Tampi, Mercy Christiani Tangkere, Marcho Rivelino Taogan, Gloria Taroreh, Eric Joseph Tinangon, Jantje . Tinangon, Jantje J Tontoli, Sitti Amanah Treesje Runtu Treesje Runtu Tuhuteru, Gloria Tukunan, Stela Viviana Tulangow, Erill Armando Tumade, Meysi Tumanduk, Leonardo R. Tumbelaka, Herlen Indrakartika Angela Tumipa, Nindi Juleydi Tuwaidan, Regina Laurensana Usman, Iin Febrianti Ventje Ilat Vera Gonting Veronika Mamuka Vichri Vicky Vicky Rompas Victorina Z. Tirayoh Walandouw, Stanly Kho Wangkar, Aneke Waworundeng, Veronica Weku, Priscillia Wenur, Cindy Y. Westwind Welson, Westwind Winnie Fratiwy Malonta Wokas, Heince Rudy Nicky Wowor, Cindy Helena Wowor, Stephanie Selina Sheren Wulan Kindangen