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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 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 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
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

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EFEKTIVITAS PAJAK PENGAMBILAN DAN PENGOLAHAN BAHAN GALIAN MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN MINAHASA SELATAN Rumengan, Jessica; Karamoy, Herman; Pusung, Rudy
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 4 (2015): JE Vol.3 No.4 (2015) Hal. 509-619
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.717 KB) | DOI: 10.35794/emba.3.4.2015.11074

Abstract

Pajak merupakan  sumber utama dari suatu negara yang digunakan oleh pemerintah untuk membiayai pengeluaran guna tercapai kemakmuran dan kesejahteraan  masyarakat. Penelitian ini bertujuan untuk mengetahui besarnya tingkat efektivitas dari Pajak Mineral Bukan Logam dan Batuan di Kabupaten Minahasa Selatan. Penelitian ini dilakukan di DPPKAD Kabupaten Minahasa Selatan. Metode penelitian yang digunakan adalah metode deskriptif. Hasil penelitian menunjukkan penerimaan pajak masih fluktuatif, namun realisasi penerimaan pajaknya memiliki koefisien efektivitas sebesar 106,21% dan masuk dalam penilaian koefisien efektivitas yaitu Sangat Efektif. Sistem pemungutan pajak ini sebaiknya harus lebih diperhatikan dan ditingkatan oleh pimpinan Pemkab Minahasa Selatan, agar penerimaan pajaknya dapat lebih efektif ke depan.   Kata kunci: pajak mineral, pendapatan asli daerah, efektivitas
ANALYSIS OF THE IMPLEMENTATION OF SFAS NO. 55 ON THE ALLOWANCE FOR IMPAIRMENT LOSSES AT PT. BANK SULUT MANADO Hilimi, Kurniawati; Karamoy, Herman
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.128 KB) | DOI: 10.35794/emba.3.2.2015.8537

Abstract

The Financial Accounting Standards Board (FASB) has endorsed the relevant accounting standards related to the disclosure  and presentation from January 1, 2012. Therefore, the rules for financial instruments are in IAS 55 (revised 2011) Financial Instruments: Recognition and Measurement. Reserve impairment losses is the amount derived from the carrying value to be valued at the recoverable amount of the asset. The purpose of this study to determine the  extent and how the application of SFAS (Revised 2011) on Allowance for Impairment Losses is at  PT. Bank Sulut Manado. The method is descriptive. The results shows the application of SFAS 55 (Revised 2011) on Allowance for Impairment Losses by PT. Bank Sulut Manado is in accordance with the applicable standards that SFAS 55 (Revised 2011). In the process of the recognition and measurement of loss reserves, in value decrease  of  PT. Bank Sulut Manado are in accordance with SFAS 55 (Revised 2011) and has been implemented well. it is expected in the future to be implemented consistently in order to produce accurate  financial statements, and transparency to the operating results of the company. In recording accounts receivable, bank management should establish policies against the allowance of doubtful accounts for the company to prevent the occurrence of bad debts.  Keywords: recognition and measurement, allowance for impairment losses
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI BAHAN BAKU DAGING AYAM OLAHAN PADA UD. ADI PASLAH MANADO Tilaar, Hendro; Karamoy, Herman; Pontoh, Winston
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 841- 950
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.561 KB) | DOI: 10.35794/emba.v3i1.7622

Abstract

Pengambilan keputusan memerlukan biaya, seperti biaya diferensial atau biaya incremental yang adalah menentukan perbandingan dari dua alternatif. Analisis biaya diferensial juga membantu pengambilan keputusan, yaitu apakah membeli atau memproduksi sendiri, menolak atau menerima pesanan, dan menaikan atau menurunkan volume operasi. Tujuan penelitian ini untuk mengetahui apakah analisis biaya diferensial dalam keputusan membeli atau memproduksi sendiri untuk meningkatkan laba pada UD. Adi Paslah. Penelitian ini digunakan metode penelitian deskriptif, untuk menguji hipotesis atau menjawab pertanyaan penelitian. Penggunaan informasi biaya diferensial membantu pengambil keputusan untuk memutuskan membeli dari luar daerah karena pendapatan diferensial lebih besar dari biaya diferensial dan dapat meningkatkan laba. Sebaiknya pimpinan perusahaan, membeli bahan baku daging olahan dari luar daerah karena lebih menguntungkan dan menghemat biaya. Kata kunci: biaya diferensial, membeli, memproduksi sendiri, laba
ANALISIS FAKTOR-FAKTOR YANG MENDORONG WAJIB PAJAK RESTORAN DALAM MELAPORKAN KEWAJIBAN PERPAJAKANNYA DI KOTA MANADO Pantow, Yunika Handayani; Karamoy, Herman; Pangerapan, Sonny
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.15.2.28201.2020

Abstract

Based on Local Regulation No. 2 of 2011 concerning Regional Taxes which states the procedure for setting tax rates, the procedure for collecting and paying Restaurant Tax in the City of Manado. Taxpayers are given the authority and trust to be able to calculate, pay and report their own tax amounts. This study aims to determine whether taxpayer knowledge can encourage awareness in fulfilling tax obligations in the city of Manado and what factors prevent taxpayers from fulfilling their obligations. The method used in this research is descriptive qualitative analysis. The results of this study indicate that restaurant taxpayers in the city of Manado in terms of knowing the tax regulations that apply to restaurant taxes and calculating the amount of tax to be paid in accordance with the rules of 15 speakers, paying 13 speakers, reporting 11 speakers. The Manado City BP2RD must work closely with the government in conducting socialization/counseling about collecting restaurant taxes and installing more strategic tax slogans.
ANALISIS PERBANDINGAN JUMLAH ALAT BERAT DENGAN PENERIMAAN PEMUNGUTAN PAJAK DARI TAHUN KE TAHUN DAN KONTRIBUSINYA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH SULAWESI UTARA Karels, Hana Glorya; Karamoy, Herman; Kalalo, Meily Y. B.
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.15.2.28202.2020

Abstract

Local governments always need local revenue sources that can support regional expenditure financing from various alternative revenue sources that may be collected by the region. Tax as the biggest source of state revenue has a tendency to increase from year to year. One of them is the motor vehicle tax, especially the heavy vehicle motor vehicle tax. The purpose of this study is to analyze the magnitude of the comparison of the number of heavy equipment from year to year with existing tax revenue, analyze its contribution in increasing local revenue and the obstacles faced in heavy equipment tax collection in North Sulawesi using descriptive qualitative research methods. Research results show that the number of heavy equipment that exists with the amount that pays heavy equipment tax has an unbalanced comparison from year to year. With an average number of revenues or tax realization of heavy equipment in the last 3 (three) years amounting to Rp. 198,250,854. The average heavy equipment tax contribution from 2016 to 2018 is only 0.18%, which shows very poor criteria. The existence of a lawsuit from the association of owners and users of heavy equipment that is still in the process of being one of the obstacles of collecting heavy equipment tax itself.
PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE) Pelleng, Stephany Ch.; Karamoy, Herman; Tirajoh, Victorina
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.8.3.25112.2013

Abstract

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT PADA PT. RAJAWALI NUSINDO CABANG MANADO Budiman, Nindy Vannesya; Karamoy, Herman; Tirayoh, Victorina Z
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.29674.2020

Abstract

An internal control system for credit sales is needed to support the continuity operation of the company. By good internal recovery, credit sales activities can avoid the risks that cause losses. The objective of this study is to analyze the internal control system for credit sales applied at PT. Rajawali Nusindo Manado Branch and at the same time determine the system of internal control over credit sales has been well implemented by using descriptive qualitative approach. The analytical method used in this study is descriptive method which describes the results in accordance with those found directly through the process in the field. The result of PT. Rajawali Nusindo Manado Branch shows that the internal control system for credit sales is not being well protected due to a mismatch with some internal control components.
PENGARUH SISTEM PENGENDALIAN INTERN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP GOOD GOVERNANCE (STUDI EMPIRIS DI KABUPATEN MINAHASA) Prabawa, Sigit; Karamoy, Herman; Mawikere, Lidia
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.15.2.28232.2020

Abstract

The reform era demands that governments run governance by being based on good governance. This research aims to prove empirically the influence of internal control system implementation and accountability of regional financial management to the efforts to realize good governance in Minahasa district. The type of research used is quantitative research with a descriptive approach. The population in this study was 211 Echelon III in 33 SKPD in Minahasa District as well as sample selection using purposive sampling technique. Data collection is conducted by spreading questionnaires on 65 respondents in 32 SKPD. Data is processed using SPSS program version 25. Data analysis methods use multiple linear regression analyses and t tests to partially test hypotheses. The results showed that 1) the internal control system has a positive and significant effect on the efforts to realize good governance. 2) Accountability of regional financial management has no positive and significant effect on the efforts to realize good governance.
EFEKTIVITAS PENERAPAN PERATURAN PEMERINTAH NO.23 TAHUN 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PPh FINAL PADA KPP PRATAMA MANADO Suci, Tri Sukma Melati; Karamoy, Herman; Rondonuwu, Sintje
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.14.4.26289.2019

Abstract

Government Regulation No. 23 Year 2018 (PP 23/2018) is form of tax reform by government as an effort to encourage voluntary tax compliance. PP 23/2018 published on July 1, 2018. The publishing of PP 23/2018 aims to provide convenience, fairness, and simplification of taxation for SMEs taxpayers by cutting the tax rate to 0.5% on turnover or gross sales that don’t exceed Rp 4,8 billions a year. This study aims to determine the growth of taxpayers registered before and after the regulation has been adopted, effectiveness of SMEs tax revenue based on PP 23/2018, and to explain the contribution of the implementation of PP 23/2018 to the revenue of PPh Article 4 Paragraph (2) in the region of KPP Pratama Manado. This research uses a descriptive method. Study result based on the average growth of taxpayers during the 13 months before and after the application, showed that growth of 0.02% taxpayers, while the effectiveness of SMEs tax revenue is less effective and the contribution of PPh PP 23/2018 on PPh Article 4 Paragraph (2) for 13 months since the implementation of PP 23/2018 it was 7,04% with very less criteria. In the future, the government, especially KPP Pratama Manado should be more active in exploring the potential of tax revenue and must continue to conduct direct socialization with a personal approach to the taxpayers.
Pengelolaan dan Pengembangan Usaha BUMDes Desa Kawiley Kecamatan Kauditan Kabupaten Minahasa Utara Karamoy, Herman; Tirayoh, Victorina
VIVABIO: Jurnal Pengabdian Multidisiplin Vol 2, No 3 (2020): VIVABIO:Jurnal Pengabdian Multidisiplin
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/vivabio.2.3.2020.31184

Abstract

Sejak tahun 2014, tepatnya setelah undang-undang tentang desa Nomor 6 telah diterbitkan, pemerintah mulai mendorong pemerintahan desa untuk dapat mengelola dana anggaran untuk desa secara mandiri melingkupi beberapa aspek dan program ekonomi unggulan yang ditujukan guna penyerapan dana anggaran untuk desa yang lebih berdaya guna. Salah satu kegiatan yang dilakukan desa yaitu dengan membentuk Badan usaha Milik Desa (BUMDes). Desa Kawiley Kecamatan Kauditan Kabupaten Minahasa Utara merupakan salah satu desa yang memiliki BUMDes dengan nama Kawiley Indah, kegiatan utama yang dijalankan adalah usaha pinjaman modal usaha. Oleh karena itu telah dilaksanakan program kemitraan masyarakat ini dengan tujuan untuk pengenalan mengenai aturan, maksud dan tujuan BUMDes, Pengenalan tentang usaha-usaha kreatif yang pernah ada dan dilakukan oleh pengurus BUMDes di Indonesia, Mengenali dan memanfaatkan potensi desa untuk pengembangan usaha BUMDes, Pengenalan manajemen usaha BUMDes dalam hal produksi, keuangan, pemasaran, dan sumber daya manusia. Target dari kegiatan ini adalah Pemerintah dan pengurus BUMDes Kawiley Indah dapat mengenal dan memahami aturan, maksud dan tujuan BUMDes, Memiliki wawasan usaha-usaha kreatif yang pernah ada dan dilakukan oleh pengurus BUMDes lainnya di Indonesia, Mengenali dan memanfaatkan potensi desa untuk pengembangan usaha BUMDes, Mengetahui dan mempraktekkan manajemen dalam mengelola usaha BUMDes dalam hal produksi, keuangan, pemasaran, dan sumber daya manusia. Selain itu juga dalam suasana pandemi Covid-19 tim telah menyerahkan perlengkapan yang sangat dibutuhkan saat ini yaitu masker.
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. 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 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' Tania, Beauty Theresia Tarega, Simon Tempoh, Randy the, theresiana 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