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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Riset Akuntansi dan Manajemen Pragmatis
Ventje Ilat
Universitas Sam Ratulangi Manado.
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH INFORMASI AKUNTANSI MANAJEMEN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJER PERHOTELAN Pasla, Merry Christy; Ilat, Ventje; Pinatik, Sherly
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.8.3.25110.2013

Abstract

Survival and growth of a company depends on information systems used. One of information required by management is management accounting information. By using management accounting information for decision making, effectively decrease uncertaintly and reduce risk in choosing alternative. This research purpose to know how influential management accounting information and budget participation for hospitality manager performance especially in Manado. The type of data, that is data in quantitative by using likert scale obtained from hotel manager written response whom participating in budgeting. Research study with direct observation to the object. The results show management accounting information variables are influential to the hospitality manager performance and both of them have a positive relationship. This means that if that management accounting information are increases, then hospitality manager performance are also increases. Based on cateris paribus assumption, show that the impact of contribution or subscription from management accouting information and budget participation the fluctuations of manager performance in Manado.
ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Kalalo, Angraini Puspita; Ilat, Ventje; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28025.2020

Abstract

North Sulawesi Province levies five provincial taxes, two of which are PKB and BBN-KB which levied based on the determination of the regional head. This study aims to determine the adequacy of the system and procedures for collecting PKB and BBN-KB in the Province of North Sulawesi. The method used in this research is qualitative. The results of the study showed that the manual payment system and procedures were in accordance with applicable regulation namely Regional Regulation No.7 of 2011 article 52, while for the payment system and procedures through assitive device (dhrive thru) and online were not in accordance with applicable regulation. Then for the internal control analysis system of the procedures for collecting PKB and BBN-KB carried out by BAPENDA, North Sulawesi Province is in accordance with the apllicable internal control concept.
ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN PADA PERUM BULOG DIVRE SULUT Biga, Julian; Ilat, Ventje; Elim, Inggriani
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.8.4.25137.2013

Abstract

Supply constitutes a firm Current Assets, that its amount is material and constituting one of essential factor in corporate activity supporter. That is why it has to be done by a good internal control tosecure supplies of acts of fraud,deviation and demage. At one point, the purpose of this research is to know what is the internal control that did by Perum Bulog Divre Sulut in order to get a clear picture about the internal control of rice supply that is applied was effective or not. The method that is utilized in this research is qualitative descriptive method, this method will figure the internal control of supply in Perum Bulog Divre Divre Sulut. From the results of this research is concluded that the rice supply internal control by Perum Bulog Divre Sulut was effective, where there is a separation between functions that is concerning the rice input and output. The monitoring of rice supply is also been done everyday. But, the Perum Bulog Divre Sulut still need to fix their weaknesses in its physical protection with assembling CCTV camera at the storehouse to create an effective internal supply observation.
Analisis Sistem Pengendalian Internal Siklus Penjualan Pada PT. Hasjrat Abadi Cabang Manado dan PT. Bosowa Cabang Manado Kakunsi, Indah Eunike; Ilat, Ventje; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 1 (2019): Goodwill Vol.10 No.1 Januari-Juni 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i1.26474

Abstract

Abstract. This study aims to analyze the internal control system of the sales cycle at a distributor company in Manado by using COSO internal control. This is a qualitative research with an exploratory approach. Data were obtained by in-depth interviews, observation and documentation study.The results showed that the sales cycle at PT Hasjrat Abadi Manado Branch and PT. Bosowa Group Manado has been carried out according to company-determined procedures, but internal control procedures still need to be improved so that there are no more irregularities in the credit sales process in the two companies that were the object of the study. Internal cycle control at PT. Hasjrat Abadi Manado Branch and Bosowa Group are in accordance and implemented based on the COSO (The Committee of Sponsoring Organizations Of Treadway Commission) internal control guidelines which include the principles of control environment, risk analysis, control activities, information and communication, as well as monitoring or monitoring activities. However, in the implementation of internal control in the sales cycle in accordance with the COSO guidelines still found several obstacles in each of these principles. Control Activity has the largest number of constraints. Followed by Control Environment, Risk Assessment, Information and Communication, and Monitoring Activity. They are organizational structure constraints concerning rights and authority, resources, implementing attitudes and communication. Basically, all obstacles in the internal control of the sales cycle at a distributor company in Manado are interconnected  one with another. Where the biggest obstacle faced for each component of COSO's internal control is the resource constraint that greatly influences the management of internal control (to be implemented well), such as lack of awareness in carrying out responsibilities to achieve company goals. Because sales revenue is the heart of a distributor's business, therefore it requires better and clearer regulations for  sales transactions, especially the application of internal control in the company.Keywords: COSO Internal Control, Sales Cycle. Abstrak. Penelitian ini bertujuan menganalisis sistem pengendalian internal siklus penjualan pada perusahaan distributor di Manado dengan menggunakan pengendalian internal COSO. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa siklus penjualan pada PT Hasjrat Abadi Cabang Manado dan PT. Bosowa Group Manado sudah dilakukan sebagaimana prosedur yang ditetapkan perusahaan, namun masih perlu ditingkatkan prosedur – prosedur pengendalian internal supaya tidak ada lagi penyimpangan dalam proses penjualan kredit di kedua perusahaan yang menjadi objek penelitian tersebut. Pengendalian internal siklus penjualan pada PT. Hasjrat Abadi Cabang Manado dan Bosowa Group telah sesuai dan dilaksanakan berdasarkan pedoman pengendalian internal COSO (The Committee Of Sponsoring Organizations Of Treadway Commission) yang meliputi asas lingkungan pengendalian, analisis risiko, aktivitas pengendalian, informasi dan komunikasi, serta aktivitas pemantauan atau monitoring. Namun, dalam pelaksanaan pengendalian internal pada siklus penjualan sesuai dengan pedoman COSO masih ditemukan beberapa kendala dalam setiap asas tersebut. Aktivitas pengendalian merupakan komponen yang paling banyak memiliki kendala, yang kedua komponen Lingkungan Pengendalian, kemudian komponen Penilaian risiko selanjutnya yang keempat komponen informasi dan komunikasi, dan yang terakhir adalah komponen aktivitas pemantauan. Kendala-kendala tersebut yaitu kendala struktur organisasi menyangkut hak dan wewenang, sumber daya, sikap pelaksana dan komunikasi. Pada dasarnya, semua kendala dalam pengendalian internal siklus penjualan baik pada PT.Hasjrat Abadi maupun PT.Bosowa Group Cabang Manado saling berhubungan satu dengan yang lainnya. Dimana kendala yang paling besar dihadapi untuk setiap komponen pengendalian internal COSO adalah kendala sumber daya yang sangat mempengaruhi pengelolaan pengendalian internal terlaksana dengan baik, seperti kurangnya kesadaran dalam melaksanakan tanggung jawab untuk mencapai tujuan perusahaan. Karena penjualan merupakan jantung berjalannya suatu perusahaan distributor, maka perlu adanya peraturan yang lebih baik dan jelas terhadap suatu transaksi penjualan, terutama adanya penerapan pengendalian internal pada perusahaan.Kata kunci: Pengendalian Internal COSO, Siklus Penjualan.
Analisis Pemungutan Pajak Daerah di Kabupaten Bolaang Mongondow Mokodompit, Samsul; Nangoi, Grace B; Ilat, Ventje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18663

Abstract

Abstract. Local tax is a compulsory contribution to an area owed by an individual or a coercive body under the Act by not obtaining direct remuneration and being used for regional purposes for the greatest possible prosperity of the people. Collection is a series of activities ranging from the collection of data objects and tax subjects, determination of the amount of tax payable until tax collection activities to the taxpayer and supervision of its payment. The purpose of this study is to analyze the implementation of local tax collection in Bolaang Mongondow regency and analyze the obstacles and efforts undertaken. This research uses qualitative method with exploratory approach. Local Government Finance Agency of Bolaang Mongondow is the object of this research. Data were obtained by in-depth interviews and documentation study. Key informants were determined purposively to obtain the accurate information. Semi structured in-depth interviews were conducted to collect data. Validity or credibility of the data was gained by triangulation. Data were analysed by using Miles and Huberman model which consists of data reduction, display data and drawing conclusion. The results show that the implementation of local tax collection is in accordance with Government Regulation No. 55 of 2016 consists of 1) types of taxes and tax setting arrangements in local regulations 2) taxpayer registration and tax period 3) determination, payment and tax reporting 4) billing and write-off of tax receivables 5) objections and appeals. While the constraints encountered in the collection process consist of human resources, budget and facilities and awareness of taxpayers. Efforts made are in the form to improve the human resources, the budget and facilitation, leadership and socializationKeywords: Local Tax Collection, Human Resources, Budget and Facilities, Awareness of Taxpayer.Abstrak. Pajak daerah adalah kontribusi wajib kepada daerah yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan daerah bagi sebesar-besarnya kemakmuran rakyat. Pemungutan  adalah suatu rangkaian kegiatan mulai dari penghimpunan data objek dan subjek pajak, penentuan besarnya pajak yang terutang sampai kegiatan penagihan pajak kepada wajib pajak serta pengawasan penyetorannya. Tujuan penelitian ini untuk menganalisis pelaksanaan pemungutan pajak daerah di Kabupaten BolaangMongondow, kendala yang menjadi penghambat dan upaya-upaya yang dilakukan. Penelitian ini menggunakan metode kualitatif dengan pendekatan eksploratori. Pemerintah Kabupaten Bolaang Mongondow Badan Keuangan Daerah sebagai objek penelitian. Data diperoleh melalui teknik wawancara mendalam dan studi dokumentasi. Informan kunci ditentukan secara purposive untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview semi terstruktur. Metode triangulasi sumber digunakan dalam pengujian validitas atau kredibilitas data. Teknik analisis yang digunakan yaitu model Miles and Huberman yang terdiri dari data reduction, data display dan drawing conclusion. Hasil penelitian menunjukkan bahwa pelaksanaan  pemungutan pajak daerah sudah sesuai dengan PP No 55 Tahun 2016 yang terdiri dari 1) jenis-jenis pajak dan pengaturan penetapan pajak dalam peraturan daerah; 2) pendaftaran wajib pajak dan masa pajak;  3) penetapan, pembayaran dan pelaporan pajak;  4) penagihan dan penghapusan piutang pajak;  5) keberatan dan banding. Kendala yang ditemui dalam proses pemungutan terdiri dari sumber daya manusia, anggaran dan fasilitas serta kesadaran wajib pajak. Upaya yang dilakukan yaitu dalam bentuk perbaikan sumber daya manusia, anggaran dan fasilitis, kepemimpinan dan sosialisasi.Kata Kunci : Pemungutan Pajak Daerah, Sumber Daya Manusia, Anggaran dan Fasilitas, Kesadaran Wajib Pajak.
Analisis Pengelolaan Alokasi Dana Desa Di Kecamatan Kema Kabupaten Minahasa Utara Kesek, Meilany; Ilat, Ventje; Warongan, Jessy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.24893

Abstract

Abstract. This study aims to analyze the management of village fund allocation in Kecamatan Kema North Minahasa Regency. This is a qualitative research with a case study approach. Data were obtained through in-depth interview techniques and documentation studies. The key informant is determined purposive sampling to obtain precise and accurate information results. The criteria of the informant is the old law of the village, the village secretary, village treasurer and village consultative body. In-depth and semistructured interviews were conducted . The triangulation method was used to test validity testing or data credibility and data source. Data were transcribed and analyzed. Themes/codings and the conceptualisation of the scientific statement were gained from the analysis. The interpretation results are inferred in narrative text. The results showed that the process of managing village funds allocation from planning, implementation, reporting and accountability were implemented consistently and accordingly with Permendagri 113 year 2014. There are only a few constraints for example in regulation. Regulation governing the planning process is not in accordance with the basic needs of priorities in each village, the limitation of knowledge and understanding of human resources, ineffective communication between the old laws of the village with other village devices and between the village's old law and society. Thus, the regulation should be enforced before the implementation of the village, hence  the proposal to the establishment of APBDesa would be implemented accordingly to the situation and conditions in the village. If this had happened, the planning process could answer the basic needs of priorities in Village, the local government should be more effective. Furthermore, they also should socialize and guide the village aparatus staff, in this case, the village treasurer should be informed and taught about SISKEUDES. Keywords: Village fund allocation management, village fund allocation constraintsAbstrak. Dalam penelitian ini bertujuan menganalisis Pengelolaan Alokasi Dana Desa di Kecamatan Kema Kabupaten Minahasa Utara. Metode penelitian menggunakan kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara mendalam dan studi dokumentasi. Informan kunci ditentukan secara purposive sampling untuk mendapatkan hasil informasi yang tepat dan akurat. Kriteria informan adalah Hukum tua desa, Sekertaris desa, Bendahara desa dan Badan permusyawaratan desa. Wawancara menggunakan in-depth interview jenis semi terstruktur. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara di analisis dengan metode analisis kemudian diberi tema/ coding dan dilakukan konseptualisasi pernyataan ilmiah. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan bahwa dalam proses pengelolaan Alokasi Dana Desa mulai dari perencanaan, pelaksanaan, pelaporan dan pertanggungjawaban sudah mengacu pada Permendagri 113 Tahun 2014 hanya terdapat beberapa kendala misalnya pada regulasi. Regulasi yang mengatur pada proses perencanaan tidak sesuai dengan kebutuhan dasar prioritas yang ada di setiap desa, keterbatasan pengetahuan dan pemahaman sumber daya manusia, komunikasi yang tidak efektif antara hukum tua desa dengan perangkat desa lainnya maupun antara hukum tua desa dengan masyarakat. Dengan demikian seharusnya regulasi turun sebelum dilaksanakannya musrembang desa sehingga pada saat usulan sampai pada penetapan APBDesa sesuai dengan situasi dan kondisi yang ada di desa supaya proses perencanaan dapat menjawab kebutuhan dasar prioritas di desa, pemerintah daerah harus lebih efektif serta mengadakan sosialisasi dan bimbingan kepada perangkat desa dalam hal ini bendahara desa tentang SISKEUDES.Kata Kunci: Pengelolaan Alokasi Dana Desa, Kendala Alokasi Dana Desa
ANALISIS PENENTUAN BIAYA KUALITAS PRODUK PADA PT. TROPICA COCOPRIMA Runtuwene, Julia Novita; Ilat, Ventje; Gerungai, Natalia
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1483.43 KB) | DOI: 10.35794/emba.v7i4.25440

Abstract

Abstrak: Biaya kualitas perlu dilaporkan untuk membantu manajemen sebagai alat bantu dalam perencanaan, pengendalian dan pengambilan keputusan serta dapat digunakan untuk menentukan apakah biaya yang dikeluarkan untuk aktivitas kualitas sudah optimal dan dapat menunjang tercapainya tujuan perusahaan Tujuan dari penelitian ini adalah untuk mengetahui biaya kualitas pada PT. Tropica Cocoprima apakah sudah efektif, data yang digunakan dalam penelitian ini dari Tahun 2017-2018. Dalam penelitian ini menggunakan metode kualitatif, kategori biaya kualitas biasanya ada 4 akan tetapi biaya kualitas pada PT. Tropica Cocoprima hanya ada tiga kategori biaya kualitas yaitu biaya pencegahan, biaya penilaian, dan biaya kegagalan internal sedangkan biaya kegagalan eksternal tidak terdapat pada perusahaan. Hasil penelitian menunjukkan bahwa Biaya kendali PT. Tropica Cocoprima di tahun 2018 yang terdiri dari biaya pencegahan dan biaya penilaian secara keseluruhan adalah 95.87%. dalam hal ini pihak perusahaan harus memperhatikan hal-hal yang dapat mencegah terjadinya kegagalan produk atau cacat. Para manajer perlu mengambil keputusan untuk memperbaiki pengendalian kualitas serta perusahaan dapat mengambil tindakan menurunkan biaya-biaya yang terlalu besar tanpa mengurangi kualitas produk yang dihasilkan. Kata kunci : biaya kualitas, kualitas produk
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DINAS PENDIDIKAN DAERAH PROVINSI SULAWESI UTARA Kawatu, Ribka Olivia; Ilat, Ventje; Wangkar, Anneke
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 (287.684 KB) | DOI: 10.35794/emba.v7i3.24648

Abstract

Abstrak : Standar akuntansi yang digunakan koperasi dalam menyusun laporan keuangan adalah SAK ETAP. Pendapatan dan beban merupakan komponen yang penting dalam laporan keuangan. Perbedaan dalam penyajian pendapatan dan beban akan berpengaruh dalam laporan keuangan. Tujuan penelitian ini adalah mengetahui bagaimana pengakuan pendapatan dan beban pada KPRI Dinas Pendidikan Daerah Provinsi Sulawesi Utara dan kesesuaiannya dengan SAK ETAP. Metode penelitian yang digunakan adalah deskriptif kualitatif. Metode pengumpulan data adalah wawancara dan dokumentasi. Hasil penelitian menunjukan bahwa KPRI Dinas Pendidikan Daerah Provinsi Sulawesi Utara mengakui pendapatan dan beban secara cash basis yaitu pendapatan dan beban diakui pada saat kas dan setara kas telah diterima atau dikeluarkan oleh koperasi. Dari hasil penelitian dapat disimpulkan bahwa pengakuan pendapatan dan beban KPRI Dinas Pendidikan Daerah Provinsi Sulawesi Utara belum sesuai dengan SAK ETAP. KPRI Dinas Pendidikan Daerah Provinsi Sulawesi Utara diharapkan berpedoman pada SAK ETAP dalam pengakuan pendapatan dan beban agar dapat menghasilkan lapoan keuangan yang wajar. Kata kunci : pengakuan pendapatan, pengakuan beban, sak etap
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA RM. MINANG PUTRA Nainggolan, Styven Farera; Ilat, Ventje; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28228.2020

Abstract

In this era of globalization the economy plays an important role so that competition in the business world is increasingly rapid. In running a business, the management system must be considered carefully in terms of accounting, finance, and decision making aspects. One of them is by making decisions about buying or producing their own raw materials needed to make a product. This study aims to analyze the differential costs in making or buying decisions on their own at RM. Minang Putra. This type of research is quantitative descriptive research that is a method that analyzes the problem by describing it on existing data, in the form of production cost calculation tables to determine the comparison of chicken meat production costs that can provide a clear description or description of the differential cost analysis in buying decision making or produce their own chicken meat at RM. Minang Putra. The results of the study show that the analysis of the differential cost and opportunity cost is very beneficial for RM. Minang Putra in decision making. And a better decision was taken by the RM. Minang Putra is self-producing because the costs incurred are more efficient when compared to buying chickens from outside.
Perhitungan tarif kamar hotel menggunakan activity based costing pada Hotel Sapadia Kotamobagu David, Rendy Julian; Ilat, Ventje; Morasa, Jenny
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27798

Abstract

This research was conducted with purpose to compare the determination of hotel room rates by determining the cost of production issued by the company, in determining existing hotel room rates. The hotel company, named the Hotel Sapadia Kotamobagu. In this study the determination of hotel room rates will use the Activity Based Costing (ABC) method as a comparison with the room rates determination method used by the Sapadia hotel company. ABC Method Improves the accuracy of calculating goods cost by determining how much the overhead cost remain different in comparison to change other than based on production volume. The cost driver is one of the ABC elements which explain the overhead cost.
Co-Authors Adha, Pakxy S. Agus T. Poputra Agus Tony Poputra Alan Wonggow Alou, Shelby Defiany Alumbida, Deiby Isilda Amdar, Sudarmin Ander, Keisya L. Anggraini, Ririn Maya Anneke Wangkar Arunde, Intan F. Atika Pelawiten Biga, Julian Bolendea, Fikha Kristy Brigita, Waworuntu Gicella Buchari, Demmi P.R.D Budiman, Jonathan Julio Bunga, Aristion Calvin Kolompoy, Calvin Chandra, Vionalisa Chindy Vindy Lissy Kasim, Chindy Vindy Lissy Chrisman Youlli Karinda Christo A. Sualang, Christo A. Christofel Kifli Madundang Cicilia Natalia Karundeng, Cicilia Natalia Corneles, Vrenshit Merdekhawati Dady, Fransher Dai, Rahmawaty A. David P.E Saerang David P.E. Saerang David Paul E. Saerang David Paul Elia Saerang David, Rendy Julian Dewi Indriani Dhullo Afandi Dhullo Afandy Dhullo Affandi Djakaria, Nazlia Egam, Gerald E. Y. Elvi Syahria Maznawaty, Elvi Syahria Erick Ridel Wowor, Erick Ridel Finolitha Yulieth Lahonda Gani, Fajriah Gerungai, Natalia Gerungai, Natalia Gerungan, Henri Giovanni, Rori Evan Harianto Sabijono, Harianto Harijanto Sabijono Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Indah Eunike Kakunsi Indinisya Indah Pangalila Inggriani Elim Ingkiriwang, Hanny D. Inria Rumopa, Inria Irvana Marina Kondoy, Irvana Marina Iskandar Wonda Jantje J. Tinangon Jayanti Gagola, Jayanti Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Juliam ChandraLiwong Odekamaru, Juliam ChandraLiwong Jullie J Sondakh Juvenalis Paulus Sepang Kalalo, Angraini Puspita Kalalo, Meyli Kaloh, Trisilia Kalumata, Merlyn C. T. Kalungan, Trifosa Ryna Kapoh, Octaviani M. Karongkong, Kenny Regina Karwur, Andre Hendry Karwur, Jesiska C Kawatu, Ribka Olivia Kawengian, Novrita Keso, Rhino S. J. Kindangen, Wulan Wulan D. Kodoati, Anjeline Langkun, Pretty A. Lantemona, Insteng Leike Refni Muaja Leleng, Ingrid Fransisca Lendombela, Tesalonika J. Lidia Mawikere Linda Lambey, Linda Lintje Kalangi Lintong, Diana Nova Lisa Christy Longgorung Lolong, Enjelin Lumentut, Lusiana Lumikis, Riri I. C Lumikis, Riri I. C. Maharani A. Onibala Makalare, Yuliastri Makalikis, Deisy Christin Makasenggehe, Victoria M.K Makitulung, Chriswanto Ignatius Mamahit, Fernando Andreas Mangangantung, Amanda N. Mangundap, Siska Manoppo, Memey Maradesa, Djeini Maramis, Dennis Piere Marchel Saputra Marlando Tulende Masdan, Susan Rabbany Meilany Kesek Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Meily Y.B. Kalalo, Meily Y.B. Meybi Marliane Pongoh, Meybi Marliane Missah, Lusia N Mokodompit, Samsul Monoarfa, Lydiastuti Motto, Agita Muhammad Saleh Munaiseche, Claudio V. Munda, Nauru N. Musdalifah Musdalifah Nadia Lanny Tengor, Nadia Lanny Nainggolan, Styven Farera Nangoi, Grace B Nantingkaseh, Ribka L.V Natalia Ester Rompis, Natalia Ester Nawangwulan, Arieska D. Ningrum, Tiara Niode, Marshella Patricia Nirmala Buata Novi S. Budiarso, Novi S. Novi Swandari Budiarso Octavianus Macpal Ondang, Rinaldi Ekklesia Pabunna, Adriana Nia Papilaya, Mia Paputungan, Amna Pareda, Marlin Parengkuan, Angelika Parengkuan Pasla, Merry Christy Pattiasina, Fetrick Jansen Pelealu, Revelino Imanuel Pinatik , Sherly Poae, Yulpi Pongilatan, Mariska Pontoh, Irene F Pontoh, Julianti Pulakiang, Judhystira Viyanthy Purba, Irene Catrine Purba, Yelfindi Rantetadung, Romario Reza Woran Riani Rompas Riri I.C Lumikis, Riri I.C Riyani Leady Popilo, Riyani Leady Robert Lambey Rompas, Vichri V. Rondonuwu, Clarissa Bellinda Rosdian Widiawati Watung, Rosdian Widiawati Rudy J. Pusung Rudy Pusung Runtuwarouw, Margaretha Yeane Runtuwene, Julia Novita Ruung, Novianti Valentin Sandiri, Maissy P. Sanger, Christin Lisa Sardjono, Olivia Y. M. Selah, Ridel Fendri Senduk, Jilie Maria Sepang, Gloria Sherly Pinatik Siallagan, Bernita Siby, Shelby Estereniy Sifrid S. Pangemanan Simangunsong, Natalina Tiur Angel Sintje Rondonuwu, Sintje Sondakh, Margareth Sonny Pangerapan, Sonny Steven J. Tangkuman Stien Selvie Lamonge, Stien Selvie Sugawa, Sri Indriani Sumajow, Nansy N. H. Sumurung, Mario Caesar Piet Suparno, Ribka M. R. Susana Sintia Wowiling, Susana Sintia Syurtika Mira Lomboan Taco, Clarissa Tahumang, Sulasry Tambunan, Aprinalda F. Tambunan, Haposan B. Tamoding, Chandro Novrio Tangkaroro, Kenny Larony Taufik, Meisa Farina Thomas, Mario Yohanis Tiffany Hallary Natalia Antou Tondo, Marcelino Treesje Runtu Triski Intan Meylani Lengkong, Triski Intan Meylani Trivosa Isir, Trivosa Tumanduk, Thalia Claudia Tumurang, Dewi Octavia Valentini Rantung, Valentini Vega Liana Selamat Victorina Z. Tirayoh Wahidah Niken Kusumadewi, Wahidah Niken Waridin, Juliani Warongan, Jessy Warongan, Jessy Warongan, Jessy D. L Warongan, Megi Sila Jona Winston Pontoh Woinalang, Anestasye Agnes Wokas, Heince N. Wokas, Heince Rudy Nicky yahril, Mega F. Yefta Masipuang, Yefta Yulita Natalia Makaombohe Yuwinda Lempas