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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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ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KOTA TERNATE Taufik, Meisa Farina; Ilat, Ventje; Wangkar, Anneke
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.15.2.28218.2020

Abstract

The ground water tax is one of several local taxes levied in Ternate City which also plays a role in regional development. This study aims to determine the level of effectiveness of ground water tax collection in Ternate City and the amount of contributions made to the Ternate City regional tax and to determine the collection procedures imposed by the Ternate City Regional Tax and Retribution Management Agency as the authorized agency. This type of research uses qualitative methods with a descriptive approach. The results showed that ground water tax collection in Ternate was volatile. The effectiveness of the ground water tax for 2015-2016 gets very effective criteria the opposite is for 2017-2018, it gets ineffective criteria. This is because the target set in 2017-2018 rose to 100% and was not matched by the potential it had. The contribution of ground water tax in Ternate in 2015-2018 gets very less criteria, that is <2.5%. Groundwater tax collection procedure in Ternate City has been running well in accordance with applicable regulations. The stages of collection procedures are such as data collection and registration, determination, payment, supervision and reporting, billing.
Analisis Tata Kelola Pajak Bumi Bangunan Perdesaan dan Perkotaan di Kabupaten Bolaang Mongondow Monoarfa, Lydiastuti; Karamoy, Herman; Ilat, Ventje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15333

Abstract

Abstract. The property taxes in rural and urban areas of tax collection (PBB-P2) are delegated to local government by the Indonesian government. This study aims to analize how the governance of PBB-P2 in Bolaang Mongondow regency. This study aims to analyze how the governance of PBB-P2 in Bolaang Mongondow regency. This study is a qualitative research by using descriptive phenomenology and the Field of Tax and Retribution in DPKKAD as the research object. Data were obtained by in-depth interviews, observation, and documentation study.  The key informants were purposively determined in order to gain accurate and correct informations. The in-depth interviews were conducted by semi-structured interviews. Triangulation methods used in this research were triangulation of researcher’s honesty, data sources, and literatures, in combine. Interviews were transcribed and analyzed by using content analysis. Codes were then established. The results of this study indicate that there are strengths and weaknesses in implementing the PBB-P2 governance at the Bolaang Mongondow regency. Internal factor is the wide area as the strength. On the other hand, the weaknesses are lack of quality and quantity of human resources; the inexistences of mapping applications and important data collection, poor internet connection the unavailability of bank service in such wide area.  In addition, the external factors which may raise the NJOP-TKP have not been maximed to increase local revenues. The threats are the social, economics, and politics in organizing those taxes (PBB-P2). Keywords: governance, regulations, human resources, infrastructure, economic, social, and polital conditions. Abstrak. Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2) adalah taxing power. Regulasinya adalah UU No.28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini bertujuan menganalisis bagaimana tata kelola PBB-P2 di Kabupaten Bolaang Mongondow. Metode penelitian menggunakan kualitatif deskriptif dengan pendekatan fenomenologi dan Bidang Pajak dan Retribusi Kabupaten Bolaang Mongondow. Data diperoleh melalui teknik wawancara mendalam, pengamatan dan studi dokumentasi. Informan kunci ditentukan secara purposif dalam mendapatkan informasi yang tepat dan akurat. Wawancara menggunakan in-depth interview jenis semi terstruktur. Metode triangulasi digunakan dalam pengujian triangulasi kejujuran peneliti, triangulasi sumber data, triangulasi metode, triangulasi dengan teori. Data transkrip dan transcribe dari hasil wawancara dianalisis dengan metode analisis SWOT. Hasil penelitian mengungkapkan bahwa  tata kelola PBB-P2 di Kabupaten Bolaang Mongondow terdapat faktor-faktor internal berupa kekuatan (strength) yakni luas wilayah, dan kelemahan (weaknesses) berupa kurangnya kuantitas dan kualitas SDM; aplikasi pemetaan dan pendataan penting belum ada; koneksi jaringan internet tidak terlalu baik; kemudahan pelayanan dalam kondisi luasnya wilayah, berupa bank mitra atau loket pembantu belum beroperasi; faktor eksternal yang mendatangkan peluang (opportunity) yakni NJOP-TKP belum optimal mendongkrak PAD; kondisi sosial, ekonomi dan politik yang menjadi ancaman (threats) dalam tata kelola PBB-P2. Kata kunci: Tata kelola, regulasi, SDM, sarana dan prasaran, kondisi sosial, ekonomi dan politik.
Analisis Kendala-kendala Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) pada Inspektorat Kabupaten Gorontalo Masdan, Susan Rabbany; Ilat, Ventje; Pontoh, Winston
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.v8i2.17780

Abstract

Abstract. APIP capability is the ability to perform supervisory duties consisting of three interrelated elements of capacity, authority and competence of Human Resources (HR) that APIP must have in order to execute their roles effectively. Capacity enhancement is an effort to strengthen, enhance, develop institutional, business/management/process and human resources APIP in order to implement the role and function of APIP effectively. This study aims to analyze the constraints to increase the capabilities of APIP at the Inspectorate of Gorontalo Regency and the efforts taken to overcome those constraints. This is a qualitative research  with case study approach. This study used primary and secondary data. Primary data were obtained from observation, documentation and interviews. On the other hand, secondary data were in the form of documents related to the research. The results show that: the capability of Inspectorate of Gorontalo Regency is still at level 2 with the note. The constraints faced in increasing APIP capability in Gorontalo District Inspectorate are a) insufficient human resource competence, b) insufficient number of human resource staff, c) lack of commitment, d) lack of communication, e) insufficient budget, f) inadequate planning of activities, g)insufficient of the follow-up monitoring system  and f) displacement of certified auditors.Keywords: APIP Capability, Inspectorate, Internal Control.Abstrak. Kapabilitas APIP adalah kemampuan untuk melaksanakan tugas-tugas pengawasan yang terdiri dari tiga unsur yang saling terkait yaitu kapasitas, kewenangan, dan kompetensi Sumber Daya Manusia (SDM) yang harus dimiliki APIP agar dapat mewujudkan perannya secara efektif. Peningkatan kapabilitas merupakan upaya memperkuat, meningkatkan, mengembangkan kelembagaan, tata laksana/proses bisnis/manajemen dan sumber daya manusia APIP agar dapat melaksanakan peran dan fungsi APIP yang efektif. Penelitian ini bertujuan untuk menganalisis kondisi kapabilitas APIP pada Inspektorat Kabupaten Gorontalo, menganalisis kendala-kendala peningkatan kapabilitas APIP pada Inspektorat Kabupaten Gorontalo serta mengidentifikasi upaya-upaya yang dilakukan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan adalah data primer yang didapat dari hasil observasi, studi dokumentasi dan wawancara, serta data sekunder berupa dokumen-dokumen terkait dengan penelitian. Hasil penelitian menunjukkan bahwa: kapabilitas Inspektorat Kabupaten Gorontalo saat ini masih berada pada level 2 dengan catatan. Kendala-kendala yang dihadapi dalam peningkatan kapabilitas APIP pada Inspektorat Kabupaten Gorontalo adalah (1) kompetensi SDM belum memadai, (2) kuantitas SDM belum memadai, (3) kurangnya komitmen, (4) kurangnya komunikasi, (5) anggaran belum memadai, (6) perencanaan kegiatan belum memadai, (7) sistem informasi tindak lanjut hasil pengawasan belum memadai, dan (8) terdapat mutasi auditor bersertifikasi.Kata kunci: Kapabilitas APIP, Inspektorat, Pengawasan Intern.
PENGARUH SKEPTISME PROFESIONAL, KOMPETENSI, PEMAHAMAN ATAS SISTEM PENGENDALIAN INTERN AUDITI DAN PERTIMBANGAN RISIKO AUDIT TERHADAP KEMAMPUAN PENDETEKSIAN KERUGIAN DAERAH PADA INSPEKTORAT PROVINSI SULAWESI UTARA Popilo, Riyani Leady; Saerang, David Paul E.; Ilat, Ventje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13552

Abstract

Inspectorate of North Sulawesi Province has a role to provide early warning and improve the effectiveness of risk management in implementing the tasks and functions of government agencies (anti corruption activities). This research aims to test the effect of professional scepticism, competence, the understanding of auditee internal control system and audit risk consideration to the ability of regional loss detection as simultaneous and partial in Inspectorate of North Sulawesi Province. The sample in this research is the 70 auditors. The variables that used are professional skepticism (X1), competence (X2), understanding of auditee internal control system (X3) and audit risk consideration (X4) as independent variables and ability of regional loss detection (Y)as dependent variable. This research use quantitative method with multiple regression analysis. The results indicate that professional skepticism, competence, understanding of auditee internal control system and audit risk consideration simultaneously have significant effect to the ability of regional loss detection. Partially,  professional skepticism and understanding of auditee internal control system have a significant effect to the ability of regional loss detection, whereas the competence and audit risk consideration have no significant effect to the ability of reginal loss detection. Keywords        :           regional loss, skepticism, competence, internal control system, audit risk
Analisis Proses Perencanaan dan Penganggaran APBD (Studi Kasus pada Pemerintah Kabupaten Bolaang Mongondow) Paputungan, Amna; Ilat, Ventje; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15428

Abstract

Abstract. Local Government Financial Management is a subsystem of State Government Financia Management. It is also a substantial element in operating local governance effectively, efficiently and economically by fulfilling main pillars of government operation. Those main pillars are transparency, accountability, and participative. These pillars are determined by the Indonesian Government Regulation Number 58 year 2005 and Permendagri Number 13 year 2006. The stages include planning and budgeting process, starting from absorption of people’s aspiration, setting up and the implementation of detailed planning and budgeting as regulated by constitutions. There are obstacles in the planning and budgeting process in Local Government of Bolaang Mongondow. Those obstacles are in Musrenbang stage, Local Government Budgeting Team, process of setting up KUA-PPAS and RKA-SKPD, budget discussion between DPRD members and APBD budgeting staff. This research also discusses their efforts to overcome the obstacles in the process of planning and budgeting of Local Government of BolaangMongondow APBD. This is a qualitative case study research. Data were collected by interviews and observation. Respondents are staff involving in the process of planning and budgeting. They are Government employees and members of DPRD in the Local Government of Bolaang Mongondow. This study undertook more than 2 months for collecting its data.  Results indicate that the process planning and budgeting of APBD in the Local Government of Bolaang Mongondow has not fulfilled yet the regulations. Results also show that transparency is not yet conducted sufficiently and people’s aspirations have not been absorbed optimally, either bottom up or top down approach.  It is, thus, efforts are needed to overcome such obstacles in the process of planning and budgeting of APBD in the Local Government of BolaangMongondow. Keywords: Local government planning and budgeting, people’s aspiration, Permendagri Number 58 year 2005, Permendagri Number 13 year 2006 Abstrak. Pengelolaan Keuangan Daerah merupakan sub system dari Pengelolaan Keuangan Negara serta merupakan elemen pokok dalam penyelenggaraan Pemerintahan Daerah dalam rangka pengelolaan Keuangan Negara dan Daerah yang efektif, efisien dan ekonomis melalui tata kelola pemerintahan yang memenuhi pilar utama yaitu transparansi, akuntabilitas, dan partisipatif. Yang telah diatur dalam Peraturan Pemerintah Nomor 58 Tahun 2005 dan Permendagri Nomor 13 Tahun 2006. Dimana tahapan proses perencanaan dan penganggaran dimulai dari penyerapan aspirasi masyarakat, waktu penyusunan, sampai pada tata cara pelaksanaan perencanaan dan penganggaran sudah diatur sedetail mungkin dalam peraturan perundang-undangan.Proses perencanaan dan penganggaran di Pemerintah Kabupaten Bolaang Mongondow terdapat kendala-kendala dalam hal ini dimulai dari tahapan Musrenbang, peran Tim Anggaran Pemerintah Daerah, proses penyusunan KUA-PPAS, proses penyusunan RKA-SKPD, pembahasan anggaran dengan pihak DPRD dan penetapan anggaran APBD. Sehingga dalam penelitian ini ada upaya untuk mengatasi kendala yang terjadi dalam proses perencanaan dan penganggaran APBD di Pemerintah Kabupaten Bolaang Mongondow. Penelitian ini menggunakan pendekatan kualitatif metode studi kasus, pengumpulan data dilakukan melalui observasi dan wawancara dengan orang-orang yang terkait dalam proses perencanaan dan penganggaran yang berasal dari Aparatur Sipil Negara dan anggota DPRD Pemerintah Kabupaten Bolaang Mongondow. Penelitian ini difokuskan pada Proses Perencanaan dan Penganggaran di Pemerintah Kabupaten Bolaang Mongondow, dengan waktu penelitian kurang lebih 2 bulan. Hasil penelitian menunjukkan bahwa perencanaan dan penganggaran APBD di Pemerintah Kabupaten Bolaang Mongondow belum mematuhi peraturan perundang-undangan yang ada serta belum memaksimalkan transparansi dan keterlibatan masyarakat dalam hal ini pendekatan Bottom Up dan Top Down belum berjalan secara optimal. Sehingga harus ada upaya dalam menghadapi kendala dalam proses perencanaan dan penganggaran APBD di Pemerintah Kabupaten Bolaang Mongondow. Kata Kunci :  Perencanaan dan Penganggaran Daerah, Partisipasi Masyarakat,  Permendagri Nomor 58 Tahun 2005 Permendagri Nomor13 Tahun 2006
ANALISIS POTENSI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI SELURUH KABUPATEN/ KOTA PROVINSI MALUKU UTARA Lumikis, Riri I.C; Saerang, David P.E.; Ilat, Ventje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i2.10495

Abstract

Local Taxes and Levies is one source of local revenue that has a very important role in the implementation of regional development in North Maluku province. Therefore, with the increasing realization of the kind of reception is in the formation of local revenue (PAD), will show an increase in local fiscal autonomy, as well as reduce the dependence of local development funding from the central government finances. The type of data used in this research, Quantitative Data is data in the form of numbers or numbers that can be processed or analyzed using mathematical or statistical calculations. The research was conducted at the Bureau of Financial Accounting Section of North Maluku Province which is one of the government agencies. Based on the results of research based on the evaluation of historical data and projections of potential tax revenue projections District / City of North Maluku in the next year will increase 29% and the revenue potential Retribution District / City of North Maluku in the next year will increase 77%.
PERHITUNGAN, PEMUNGUTAN DAN PENYETORAN PAJAK PENGHASILAN (PPh) PASAL 22 ATAS BELANJA BARANG PADA KOREM 131 SANTIAGO MANADO Kasim, Chindy Vindy Lissy; Ilat, Ventje
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 1 (2016): JE Vol.4 No.1 (2016) Hal. 504-623
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.61 KB) | DOI: 10.35794/emba.4.1.2016.11713

Abstract

Pajak merupakan sumber utama penerimaan negara. Tanpa pajak, sebagian besar kegiatan negara sulit untuk dapat dilaksanakan. Tujuan penelitian untuk mengetahui mekanisme perhitungan, pemungutan dan penyetoran Pajak Penghasilan (PPh) Pasal 22 atas belanja barang pada Korem 131/Santiago Manado sesuai dengan aturan tata cara perpajakan yang berlaku yaitu Peraturan Menteri Keuangan (PMK) No. 107/PMK.010/2015 Tentang Perubahan Keempat atas PMK No. 154/PMK.03/2010. PPh Pasal 22 merupakan pajak yang dipungut oleh bendaharawan pemerintah baik Pemerintah Pusat maupun Daerah. Metode Penelitian yang digunakan adalah deskriptif. Hasil penelitian atas pembelian barang yang dananya dari belanja Negara atau belanja daerah dikenakan pemungutan PPh Pasal 22 sebesar 1,5% dari harga pembelian yang telah memiliki NPWP, Pembayaran atas belanja barangnya kepada Koperasi dengan bukti kwitansi pembayaran dari Bendahara Pemerintah ke pihak Rekanan selaku penjual, penyetoran dilakukan ke bank persepsi. Berdasarkan PMK telah dilakukan sesuai ketentuan, namun dalam setiap proses kegiatan perpajakan suatu instansi terkadang masih terdapat kekurangan. Oleh karenanya diperlukan peran pemerintah diantaranya Direktorat Jenderal Pajak untuk terus membimbing dan mengingatkan akan pentingnya Perpajakan tersebut khususnya dalam pembangunan Negara dalam hal pembiayaan Negara.   Kata kunci : perhitungan, pemungutan, penyetoran, PPh, belanja barang
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN PERUSAHAAN YANG TERDAFTAR DALAM LQ-45 DI BURSA EFEK INDONESIA Rompas, Riani; Ilat, Ventje; Poputra, Agus T.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 727 - 852
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.539 KB) | DOI: 10.35794/emba.2.3.2014.5665

Abstract

Skandal penyelewengan jabatan yang terjadi di perusahaan mendorong peningkatan perhatian pada masalah pengungkapan dari aspek corporate governance suatu perusahaan, baik oleh investor maupun pemerintah melalui penyusunan peraturan atau standar corporate governance. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan corporate governance pada laporan tahunan perusahaan yang terdaftar dalam LQ-45 Bursa Efek Indonesia (BEI). Faktor-faktor yang diuji dalam penelitian ini adalah independensi komite audit, ukuran perusahaan, profitabilitas, dan leverage. Pengumpulan data menggunakan metode purposive sampling pada perusahaan yang terdaftar dalam LQ-45 BEI tahun 2011, dan 2012. Sebanyak 16 perusahaan digunakan sebagai sampel penelitian. Terdapat 103 item pengungkapan untuk mendeteksi luas pengungkapan corporate governance. Metode penelitian asosiatif dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan ukuran perusahaan dan leverage berpengaruh signifikan terhadap pengungkapan corporate governance. Perusahaan sebaiknya meningkatkan komposisi komite audit independen dan tingkat profitabilitas. Karena komite audit independen yang lebih tinggi dan pendapatan yang lebih besar dapat memantau pengelolaan sebuah perusahaan.   Kata kunci: laporan tahunan, corporate governance, pengungkapan corporate governance
PERBANDINGAN ECONOMIC VALUE ADDED (EVA) DAN RASIO PROFITABILITAS DALAM PENGUKURAN KINERJA KEUANGAN PT TELKOM INDONESIA TBK PERIODE 2017-2019 Tambunan, Aprinalda F.; Ilat, Ventje; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37177.2021

Abstract

Financial performance measurement is the process of recording and assessing the company’s achievements in managing finances according to the predetermined goals and standards. This study aims to determine and compare the financial performance of PT Telkom Indonesia Tbk for the 2017-2019 period measured by the economic value added method and profitability ratio. The research method used descriptive qualitative. The method of data analysis used descriptive analysis, done by collecting data, analyzed and then drawn a conclusion. The result showed that the financial performance of PT Telkom Indonesia Tbk in the period 2017-2018 measured by the economic value added method are not good because EVA has negative value (EVA < 0), but in the period 2019 the company’s financial performance is in good condition because EVA has positive value (EVA > 0), meanwhile using the overall profitability ratio is quite good, because the percentage of the profitability ratio is positive which means that the company is still able to generate profit. The comparison of the two methods shows that there are differences in the measurement of financial performance because the economic value added takes into account the cost of capital, while the profitability ratio only focuses on assesing the company’s ability to create profits without taking into account the cost of capital.
Evaluasi sistem pengendalian intern penatausahaan barang milik negara pada kantor badan pengawasan keuangan dan pembangunan perwakilan provinsi sulawesi utara Pulakiang, Judhystira Viyanthy; Ilat, Ventje; Wokas, Heince R.N
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

The purpose of this study is to determine the implementation of the Internal Control System for the Administration of State Property at the BPKP Representative Office of North Sulawesi Province. This research was carried out at the Financial and Development Supervisory Agency for North Sulawesi Province, the time was carried out from April 2021 to July 2021. The analytical method used to discuss the problems in this study was descriptive analysis method. The data collection method used in this research is primary data such as interviews and documentation. The results showed that the Internal Control System for the Administration of State Property at the BPKP Representative Office of North Sulawesi Province had been carried out well. For this reason, the agency is expected to be able to maximize every element of internal control in the administration of state property.
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