Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

7.23

P-Index

This Author published in this journals

All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) International Journal of Supply Chain Management Indonesia Accounting Journal The Studies of Social Sciences Vivabio : Jurnal Pengabdian Multidisiplin Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis IJEFSD

Herman Karamoy

Universitas Sam Ratulangi Manado

Author-ID : 295560

Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 192 Documents Claim Missing Document

Claim Missing Document

Articles

8 9 10 11 12

ANALISIS NET PROFIT MARGIN PADA PERUSAHAAN DEPOT AIR MINUM DI LINGKUNGAN KAMPUS UNIVERSITAS SAM RATULANGI Sigarlaki, Priska; Karamoy, Herman; Elim, Inggriani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1594 - 1722
Publisher : Universitas Sam Ratulangi

Net Profit Margin (NPM) merupakan satu indikator penting dalam Â mencapai tujuan perusahaan yang bermanfaat untuk menyediakan informasi bagi manajemen perusahaan mengenai efisiensi perusahaan berdasarkan perhitungan yang membandingkan antara laba bersih dan penjualan bersih. Efisiensi operasional perusahaan akan tercapai apabila perusahaan tersebut memperhatikan pengeluaran, pendapatan, dan laba bisnisnya sendiri. Berkaitan dengan peranan penting, NPM pada perusahaan, penelitian ini bertujuan untuk menganalisis NPM pada usaha depot air minum. Depot air minum Scarlet, Michelle, dan Water merupakan depot air minum di lingkungan kampus Universitas Sam Ratulangi yang belum melakukan perhitungan NPM. Metode yang digunakan adalahÂ metode deskriptif kuantitatif. Hasil penelitian menunjukan bahwa Depot Water memiliki kemampuan memperoleh laba lebih tinggi dibandingkan dengan depot Scarlet dan Michelle, dan perhitungan NPM belum menunjang kinerja ketiga depot yang bersangkutan. Sebaiknya manajemen setiap depot air minum mempertahankan kestabilan NPM dan berupaya melakukan peningkatan pada periode berikutnya, sehingga kinerja perusahaan meningkat. Kata kunci: net profit margin, kinerja

ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. MANADO JAYA LESTARI Subjarwadi, Shinta; Karamoy, Herman; Budiarso, Novi S
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL 5 NO 2 (2017) HAL. 955
Publisher : Universitas Sam Ratulangi

ABSTRAKBanyaknya wajib pajak yang membayar biaya penghasilan diharapkan pemasukan pajak di Negara ini bisa meningkatkan pertumbuhan pembangunan dari berbagai sektor yang ada. Sehingga dapat meningkatkan kesejahteraan dan taraf hidup masyarakat dinegara ini. Tujuan penelitian ini adalah untuk mengetahui secara mendalam perhitungan dan pelaporan Pajak Pertambahan Nilai (PPN) di PT. Manado Jaya Lestari. Jenis data yang digunakan adalah data kualitatif dan data kuantitatif, sedangkan untuk sumber data menggunakan data sekunder dan metode analisis yang digunakan yaitu deskriptif. Berdasarkan hasil penelitian, maka ditarik kesimpulan bahwa dalam perhitungan dan pelaporan PT. Manado Jaya Lestari sudah sesuai dengan peraturan yang berlaku.Â Â Kata kunci : Perhitungan dan Pelaporan Pajak Pertambahan Nilai

ANALISIS PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI PROVINSI SULAWESI UTARA Masihor, Andre Stevan; Saerang, David Paul Elia; Karamoy, Herman
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.8.4.25128.2013

Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax , which is currently setting based on Undang-Undang No. 28 tahun 2009. In terms of social welfare legislation is mandated to allocate some funds for the construction sector activities withholding tax , this policy is known as earmarking tax. Motor vehicle tax is one tax that is included in this policy where the amount of the allocation that is at least 10 % of the proceeds and used for the construction of transportation infrastructure. In SULUT terms are defined in Perda No. 7 tahun 2009 in which the contents of its mandate in accordance with such provisions. The purpose of this study is to analyze the implementation of earmarking tax policy of motor vehicle tax in the province of North Sulawesi in accordance with the mandate of the legislation in force. The analytical method that used is descriptive analysis. The findings of this study are earmarking tax policy in SULUT go hand in hand with SULUT budget system where revenues and expenditures through the general treasury area. In 2012 spending on road infrastructure has increased more than 10 %, reaching 90 % of total motor vehicle tax that go, so that the allocation of funds is in compliance with applicable regulations.

PENGARUH PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJER PADA PERUSAHAAN KONTRAKTOR DI KOTA MANADO. Tumbel, Natalia Gladys; Karamoy, Herman; Tirayoh, Victorina Z.
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.9.1.25230.2014

Competition increased business today requires companies to enhance existing capabilities as much as possible , in order to excel in competition . To survive in today's competitive business environment , businesses must be able to create conditions that are flexible and innovative business , and businesses need to consider external factors are more difficult to predict . Competitive advantage can be created by the company can be achieved one way , which improves performance because the company is required manajer.Oleh umtuk has advantages over other companies . Manager of the company 's performance is one of the success or failure response company goals . The purpose of this study was to determine the effect of the use of management accounting information to managers on the performance of contractor in the city of Manado . Objects that are examined in this study are contracting companies in the city of Manado the number of samples studied were 30 respondents . The independent variable ( X ) are examined in this study is the management accounting information as well as the dependent variable ( Y ) is the manager 's performance . This study uses a simple linear regression analysis and obtained the equation Y = 13 914 + 0.291 X Results calculated determination coefficient of 0.175 gives the sense that the manager of the company 's performance is affected by factors accounting information management results of this study indicate that management accounting information significantly affect the performance of managers in Contractor companies in the city of Manado.

ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Mangundap, Rima D.; Karamoy, Herman; Alexander, Stanly
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.8.4.25117.2013

Companies as a form of organization in general has a specific goal to be achieved in an effort to meet the interests of its members. Success in achieving the company's goal is performance management. Performance appraisal or performance of a company is measured because it can be used as the basis for decision making both internally and eksternal.Tujuan of this study was to determine Is asset structure, debt ratios, and capital structure affect the financial performance of companies either simultaneously or partially. The method used in this study is the linear regression equation berganda.Dalam simultaneous testing result that financial factors have a significant influence on the financial performance of the company. This is evidenced by calculated F value is greater than the value of F table Â and significant values significantly smaller than the size. Subsequently the partial test of the three variables tested only a capital structure that has a significant influence on the financial performance of the company.

ANALISA KINERJA KEUANGAN HOTEL PADA HOTEL SAHID KAWANUA MANADO Kakinsale, Efafras Juan; Karamoy, Herman; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27825.2020

This study aims to determine and analyze the hotel financial performance of 2017-2018 at the Sahid Kawanua Manado hotel by using Liquidity analysis (the company's ability to meet its short-term obligations), Solvency (the extent to which the company's ability to meet its long-term obligations), and Profitability analysis (looking at the ability the company generates profit) the effect of profitability, liquidity, and solvency on the soundness of the company, the soundness of the company is needed to determine whether the company's financial condition is healthy or not. This can be done by comparing the ratio of the previous year with the current ratio with analysis of liquidity ratios shows how much the company's ability to use its capital to generate profits in a certain period.

ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI PT. SMARTFREN TELECOM TBK TAHUN 2017-2018 Manuhutu, Yana Aprilia; Karamoy, Herman; Rondonuwu, Sintje
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.15.2.27852.2020

Financial statements are the final process in the accounting process that has an important role for measuring and evaluating the performance of a company. Companies in Indonesia, especially companies that go public are required to make financial reports every period. The financial statements have the purpose of providing information about the company's financial position, performance, and cash flow which is beneficial for most report users in order to make economic decisions and show management's stewardship for the use of resources entrusted to them. This study aims to determine, the results of the analysis of Liquidity Ratios, Solviabilities, Profitability, and Activities of the financial performance of companies listed on the Indonesia Stock Exchange (Study on PT. Smartfren Telcom Tbk 2017-2018). The analytical method used is descriptive qualitative analysis. The result of this study shows that the financial performance of PT. Smartfren Telecom.Tbk is not going well yet. This is seen through the results of an analysis which shows that the instability of the company's financial performance produced between 2017 and 2018. Telecommunications companies must further improve the company's performance by reducing the amount of debt and increasing operating cash flow

ANALISIS PERLAKUAN AKUNTANSI TERHADAP PERSEDIAAN BARANG USANG PADA PT. SINAR NIAGA SEJAHTERA (DISTRIBUTOR GARUDA FOOD) MANADO Purba, Yelfindi; Karamoy, Herman; Warongan, Jessy D.L.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.3.25953.2019

Inventories of obsolete goods will incur inventory costs, costs that exceed income will not generate profits. PT. Sinar Niaga Sejahtera (Garuda Food Distributor) Manado quite often finds inventory obsolescence of goods sold on credit to customer outlets. The research objective was to analyze the causes of obsolete inventory and accounting treatment of obsolete inventory at PT. Sinar Niaga Sejahtera (Garuda Food Distributor) Manado in accordance with accounting theory. The research method used is descriptive qualitative, where data and information obtained from PT. Sinar Niaga Sejahtera (Garuda Food Distributor) Manado is described qualitatively. The results of research at PT. Sinar Niaga Sejahtera (Distributor of Garuda Food) Manado, which is the cause of obsolete inventory due to expiration of consumption or expiration periods and accounting treatment of inventory of obsolete goods using the reserve method is in accordance with the applicable accounting theory and has run well with and obsolete inventory still in the normal category because it never exceeds the limit of what is reserved for one period.

PERILAKU OPORTUNISTIK PEMERINTAH KOTA MANADO ATAS PERUBAHAN DANA ALOKASI UMUM: SUATU KAJIAN KUALITATIF Wenas, Jacqualine G.; Karamoy, Herman; Morasa, Jenny
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 1 (2020): JMBI Vol 7 No. 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i1.27823

The purpose of this research examine the opportunistic behavior of the Manado City Government over changes in the General Allocation Fund (DAU) developed by Maryono (2013) and to obtain empirical evidence regarding the development of changes in the DAU allocation received from the Central Government and the opportunistic behavior of the Manado City Government over changes in the DAU throughout the 2014- Fiscal Year 2018. The approach used is a Qualitative Approach. Determination of key informants using purposive sampling techniques. Data collection techniques carried out by: Unstructured Interviews, Passive Participation Observation, and Documentation. Data analysis is performed through Data Reduction, Data Presentation, and Conclusion / Verification Activity. The results showed that the opportunistic behavior of the Manado City Government in responding to changes in the DAU: (1) Budgeting regional expenditure exceeds PAD as a source of regional income. Very high dependency behavior on DAU around 70 percent compared to PAD; (2) Non-proactive behavior towards developing the potential of resources to generate greater PAD contribution that exceeds or is balanced with regional expenditure expenditure, even though PAD can only finance 30 percent and is not fixed in nature; (3) Lack of developing a realistic attitude in formulating savings criteria in regional budgeting, especially savings in operational expenditure budgets to prioritize the use of the budget for the provision of community services; (4) Government's customary attitude to accept the fact that Manado City can only rely on the Service Sector due to the lack of natural resource potentialKeywords: Opportunistic Behavior, Local Government, General Allocation Funds.

Analisis Implementasi Kebijakan E-Procurement Dalam Pengadaan Barang/Jasa Pada Pemerintah Kota Kotamobagu Mokoginta, Rahfan; Karamoy, Herman; Manossoh, Hendrik
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.v8i2.18662

Â Abstrak. Peraturan Presiden Nomor 54 Tahun 2010 tentang Pengadaan Barang/Jasa Pemerintah menekankan bahwa pengadaan barang/jasa dilakukan secara elektronik atau e-procurement (elektronic procurement). E-Procurement adalah pengadaan barang/jasa yang dilaksanakan dengan menggunakan teknologi informasi dan transaksi elektronik sesuai dengan ketentuan perundang-undangan. E-procurement dilakukan dengan 2 (dua) cara yaitu electronic tendering (e-tendering) dan electronic purchasing (e-purchasing). Penelitian ini bertujuan untuk menganalisis implementasi kebijakan e-tendering dalam pengadaan barang/jasa, faktor-faktor yang menghambat implementasi kebijakan e-tendering serta upaya yang dilakukan untuk mengatasi kendala yang menghambat implementasi kebijakan e-tendering dalam pengadaan barang/jasa pada Pemerintah Kota Kotamobagu. Penelitian ini menggunakan metode kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi. Informan ditentukan secara purposive untuk mendapatkan hasil informasi yang tepat dan akurat. Teknik analisis data menggunakan reduksi data, penyajian data dan kesimpulan. Uji keabsahan data dalam penelitian ini meliputi uji credibility (validitas internal) dan dependability (reliabilitas). Hasil penelitian menunjukkan bahwa implementasi kebijakan e-tendering dalam pengadaan barang/jasa pada Pemerintah Kota Kotamobagu telah diimplementasikan dengan menerapkan prinsip efisien, efektif, transparan, terbuka, adil/tidak dikriminatif, dan akuntabel, namun belum menjamin adanya persaingan sehat secara optimal. Kendala yang dihadapi dalam implementasi kebijakan e-tendering ialah infrastruktur penunjang, adanya rangkap jabatan, sistem aplikasi, pengawasan dan keterlambatan Rencana Umum Pengadaan dan Rencana Pelaksanaan Pengadaan (sebagai kelengkapan berkas untuk proses e-tendering). Upaya yang dilakukan untuk mengatasi kendala tersebut ialah usulan dan perbaikan infrastruktur, pembuatan sistem aplikasi, regulasi, pengawasan intern, dan koordinasi.Kata Kunci :Â e-procurement, e-tendering, pengadaan, barang dan jasa

Co-Authors . Yuniarti ., Wahyuningsih Adiputra, Mandang Adrian, Mersondy T. Agus T Poputra Agus T. Poputra Agus Tony Poputra Ahmad Gazali, Ahmad Aimbu, Gitania Akun, Ismie Iswara Ali, Rukiah Rahman Amal, Muhammad I. Andre Stevan Masihor, Andre Stevan Anggraini, Ririn Maya Anneke Wangkar B. Maramis, Joubert Bagu, Agustin Balo, Daiyana N. Bawon, Rizky Wahyudi Beauty Nathasya Takasili Budiman, Nindy Vannesya Budiman, Tyara Regina Butarbutar, Janrilius Doli Christover, Bryan Chrysti D. Ponto, Chrysti D. Datu, Christian V Datu, Christian V. David P.E. Saerang David Paul E. Saerang David Paul Elia Saerang Deda, Anita Deni Saray Dhullo Afandi Dhullo Afandy Djohar, Angreani A. Eman, Golda Amelia Figih Fez Sugeha, Figih Fez Fiktor Junaidi Koropit, Fiktor Junaidi Fitri Rahmadani, Fitri Fitria Ayu Lestari Niu Frans, Jennifer Juliana GAGOLA, Gabriela Gebriany Pirade Wenur Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gerungai, Natalia Y. Telly Giana Khristy Tundoong, Giana Khristy Ginting, Aulia Margaretha Goni, Christin A. Gosal, Yeremia Greaty Prilen Humiang, Greaty Prilen Ham, Ferry Christian Harijanto Sabijono Hehega, Meilin Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Hendro Tilaar Hendry Victory Supit, Hendry Victory I Gede Suwetja Imbang, Kezia Inggriani Elim Insan, Yamalul Iren Tessa Kapoh Irene Amelia Tebae, Irene Amelia Isini, Adistya Iskandar Wonda Ismail, Yulinar Mulyani Jane Eiva Siwu Jantje J. Tinangon Jenny Morasa Jessica Rumengan, Jessica Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Johannes, Steffie M. Jones, Jeni Judhistia Baramuli Julio Yesaya Tampi Jullie J Sondakh Kairupan, Gladys E. Kakinsale, Efafras Juan Kapahese, Indri B. Kapoh, Marshela Pinly Karels, Hana Glorya Karundeng, Frandy Efraim Fritz Kasakeyan, Bella A. Kasakeyan, Bella Angelina Kasenda, Elicia E.D Kewas, Agnes MD Khristian, Edwin Kindangen, Devina A. Kindangen, Wulan Koagouw, Brenda Korah, Theyza Korengkeng, Raymond R. Korompis, Claudia W. M Kountur, Claudia Marlina Kumaat, Victoria Kurniawati Hilimi, Kurniawati Lalonsang, Junior T. A. Lamia, Steldy Latjandu , Lady Diana Latunggamu, Osval B. Lawitan, Iwan Bin Lay, Ferdy Lengkong, Victor PK Lidia Mawikere Lihu, Stevan andi Lijow, Trifena F. Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lumenta, Anatasia Lumentut, Levana Madesen, Piter Mangnga' Mahfudli Hamdani Lutfi, Mahfudli Hamdani Mahino, Yosceline Mahulette, Brian W. Makalalag, Astri Juainita Malahika, Jehan M. Mamahit, Debora Cindy Mangundap, Rima D. Manuhutu, Yana Aprilia Maradesa, Djeini Maramis, Joubert Marcelino Ransulangi, Marcelino Margie Christanty Poluan, Margie Christanty Maria Tielung Massie, Angela Meilan Masuara, Harlan H. Matei, Angela Mulyani Megha Cicilia Rawung, Megha Cicilia Meilany Kesek Meilany Kesek Kesek Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Mende, Inri Aprisilia Mene, Restika Eklesia Merry Inggrid Siwy, Merry Inggrid Mokoginta, Rachaya Meydina Mokoginta, Rahfan Mokoginta, Rena Mustari Monica Supriyadi, Monica Monoarfa, Lydiastuti Musadi, Claudia Relia Nangoi, Grace B Natasya, Toisuta Novenia Ngamelubun, Meylania Yutta Novi S Budiarso Novi Swandari Budiarso Novia Cynthia Maradesa, Novia Cynthia Nurul Fitah Anwar Olana Christin Pasodung Olfiani E. Palandeng, Olfiani E. Ompusunggu, Tutur P. E. Saerang, David Pabunna, Adriana N. Paledung, Marannu Palimbong, Desi Diyanti Pangemanan, Ireine Wulan Pangerapan, Thressa Resita Pantow, Yunika Handayani Pattimahu, Dewarti M.M. Pauweni, Sherly Pelealu, Iwan Pelleng, Benaya Pelleng, Stephany Ch. Pobela, Resti Wisna Pondaag, Naomi G.H Ponto, Rosalini Thavinia Prijantoro, Agatha Priti Dwiningtyas Priska Sigarlaki Purba, Yelfindi Rachel Anly Marilyn Lingkanwene Wullur, Rachel Anly Marilyn Lingkanwene Rembet, Ariel Rerung, Elypaz Donald Rerungan, Michella Beauty Irfania Rewah, Gabriella G. Riadiani Anastasia Tiwang, Riadiani Anastasia Rianto, Rifka Sharen Robert Lambey Rompas, Merlin Arliany Rori, Midian Cristy Roring, Pricilla Roxenne Rotinsulu, Paula Rudi Pusung Rudy J. Pusung Rudy Pusung Rumagit, Arleina Rumengan, Hutri Elisa Agnes Runtuwene, Cecilia Angelina Sabijono, Aprillia Kartini Saerang, Regina T. Sandag, Eltie Christi Santrinita Jumame Sarundayang, Markus Stenny Sela, Arther Y. Senduk, Lidia Sendytha Eunike Wowor Sherly Pinatik Sifrid Pangemanan Sigit Prabawa Simangunsong, Endang Sepriani Sinaga, Feren L. Sintje Rondonuwu, Sintje Sisilia Marina Runtuwene Soeiswanto, Chintya Soeliongan, Christofel D. Sondakh, Patrick Richard Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly Alexander Stanly W. Alexander Steven J. Tangkuman Steven Tangkuman Subjarwadi, Shinta Suci, Tri Sukma Melati Sudarwati, Nina Sulangi, Pricilia Supu, Inka Shefrani Sutarman, Aman Takatelide, Gesela Tala, Olifia Talibonso, Miranda A. Tambariki, Brayel Topan Tambingon, Ridel Tampanatu, Steady Bent' Tangkuman, Steven Josia Tania, Beauty Theresia Tarega, Simon Tempoh, Randy the, theresiana Tirayoh, Victorina Zusana Toar, Oktavia Treesje Runtu Tumbel, Arnestha Tumbel, Jinnyfer J.F Tumbel, Natalia Gladys Turangan, Grace M. Ventje Ilat Victorina Z. Tirayoh W. Alexander, Stanly W. Wangarry, Andreas R Wangkar, Aneke Waroh, Rosario Betris Warongan, Jessy Warongan, Jessy Weku, Priscillia Wenas, Jacqualine G. WIBOWO, Ahrizlia Sahidevi Wibowo, Yohanes R.H Windah, Nadia Marcella Winston Pontoh Wokas, Heince Rudy Nicky Yeny, Yeny Yuanita Iva Maya Singal, Yuanita Iva Maya Zamzam, Irfan

Title

Found 192 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 192 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 192 Documents
Search