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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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ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN PUSAT BIAYA DAN KINERJA MANAJER PADA PT. JASA RAHARJA (PERSERO) CABANG SULAWESI UTARA Mokoginta, Rachaya Meydina; Karamoy, Herman; Warongan, Jessy D.L
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.589 KB) | DOI: 10.35794/emba.v9i3.35303

Abstract

Tujuan dari akuntansi pertanggungjawaan yaitu untuk mengevaluasi kinerja masing-masing pusat pertanggungjawaban dan menyiapkan rencana perusahaan untuk menghasilkan informasi yang diperlukan oleh perusahaan dan pihak-pihak yang berkepentingan. PT. Jasa Raharja (Persero) Cabang Sulawesi Utara merupakan salah satu Badan Usaha Milik Negara (BUMN) yang bergerak di bidang asuransi kerugian dan sosial. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan akuntansi pertanggungjawaban sebagai alat pengendalian pusat biaya dan kinerja manajemen yang ada pada PT Jasa Raharja (Persero) Cabang Sulawesi Utara. Metode analisis yang digunakan adalah metode analisis deskriptif kualitatif. Dari hasil penelitian yang diperoleh bahwa dalam penerapannya, struktur organisasi PT. Jasa Raharja (Persero) Cabang Sulawesi Utara sudah menerapkan serta menjalankan tugas dan tanggung jawab yang sesuai dengan jenjang organisasi.  Dalam Pengkodean kode rekening, penyusunan laporan pertanggungjawaban sudah diferensiasi antara biaya terkendali dan biaya tidak terkendali. Oleh karna itu PT. Jasa Raharja (Persero) Cabang Sulawesi Utara sudah menerapkan akuntansi pertanggungjawaban. Dari hasil Analisa diatas dapat ditunjukkan bahwa dengan diterapkannya akuntansi pertanggungjawaban, manajer dapat lebih mudah melakukan penilaian kinerja pada pusat biaya dalam perusahaan. Kata Kunci: Akuntansi pertanggungjawaban, pusat biaya, kinerja manajemen.
PENGARUH KEMAMPUAN PERSONAL, KECANGGIHAN TEKNOLOGI INFORMASI, DAN DUKUNGAN MANAJEMEN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Empiris Pada Perusahaan BUMN Bidang Jasa Konstruksi di Kota Manado) Senduk, Lidia; Karamoy, Herman; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36356

Abstract

Accounting Information System (AIS) can provide financial information that companies need in making decisions. For this reason, a company needs an SIA that has good performance so that SIA that has good performance so that SIA can provide the information needed by the company quickly, accurately, consistently and reliably so that the decisions taken by the company are right. This study aims to analyze and prove empirically the influence of personal ability, sophistication of information technology, and management support on the performance of accounting information systems. This type of research is quantitative research, using primary data through questionnaires. Respondents in this study were all employees of BUMN in the field of construction services in Manado City. The population used is the accounting and finance department employees as many as 90 employees while the sample used is the entire population as a sample of 90 respondents. The data were analyzed using multiple linear regression analysis and data testing was carried out with the help of the SPSS version 22 program. The results of the study show that : 1). Personal ability has a positive effect on the performance of accounting information systems. 2). The sophistication of information technology has a positive effect on the performance of accounting information systems. 3). Management support has a positive effect on the performance of accounting information systems. The value of the determinant coefficient is 0,589. This shows that the magnitude of the influence of the independent variables, namely personal abilities, sophistication of information technology, and management support on the dependent variable, namely the performance of accounting information systems explained by the equation model in this study is 58,90%. While the remaining 41,10% is esplained by other factors outside this research model.
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI SEBAGAI DASAR PENGAMBILAN KEPUTUSAN DAN EVALUASI KINERJA DI TINGKAT SATUAN KERJA PADA KANTOR KEMENTERIAN AGAMA KABUPATEN MINAHASA TENGGARA Lamia, Steldy; Karamoy, Herman; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36294

Abstract

This research aims to analyze how the use of accounting information by state treasury officials in decision making and performance evaluation, to analyze constraints in the use of accounting information for state treasury officials and analyze efforts that must be made to overcome obstacles in the use of accounting information as a basis for decision making and performance evaluation This research uses qualitative methods with a case study approach. This research uses qualitative methods with a case study approach. Data collection is done by means of in-depth interviews, observations, and documentation studies. The data analysis used in this study was the analysis of miles and Huberman models, and for data validity testing using triangulation techniques. The results of the study showed that the use of accounting information as a basis for decision making and performance evaluation to run office operations in the public sector such as in the Office of the Ministry of Religious Affairs of Southeast Minahasa Regency is very important because through the accounting information in the report, our finances can determine more appropriate policies in evaluating the program of activities or for the preparation of budget plans in the coming year. The causes of the less than optimal use of accounting information by State Treasury Officials at the Office of the Ministry of Religion of Southeast Minahasa Regency are human resources with incompetent educational backgrounds, the habit of overriding accounting information as a basis for entrenched decision making and the lack of support for supporting facilities that can help efficiency and effectiveness with respect to the use of this accounting information. Efforts that can be made to overcome these problems include increasing the competence of knowledge and expertise of existing human resources, building commitment and providing supporting facilities.
ANALISIS MANAJEMEN RISIKO DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI KASUS PADA PT ANGKASA PURA I (PERSERO)) Khristian, Edwin; Karamoy, Herman; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.35855

Abstract

This study aims to analyze risk management at PT Angkasa Pura I (Persero) in realizing Good Corporate Governance (GCG). This research is a qualitative research with a case study approach. Data were obtained through in-depth interviews, observation and documentation studies. The results show that PT Angkasa Pura I (Persero) has a unit that manages risks specifically and has risk management guidelines based on SNI ISO 31000: 2018. In conducting the research, the authors limit the risk management analysis only to the principles of risk management and from the analysis results it is known that the company has implemented 7 (seven) risk management principles according to SNI ISO 31000: 2018 which is the Company's Risk Management Guidelines. There is one risk management principle that has not been perfectly implemented by the company, namely the principle of inclusiveness/involving all parties, because the company has not clearly invited the involvement of external stakeholders in carrying out its risk management. In improving the risk management process, there is a role for internal audit that can improve the risk management process, namely ensuring objective assurance and the adequacy of the risk management process. The company applies the concept of three lines of defense and risk-based auditing in carrying out internal control functions, this shows the close relationship between risk management and internal audit which places risk management as the second line of defense and internal audit as the third line of defense. Repeated audit findings and audit recommendations that cannot be followed up as well as self-awareness of all company personnel are problems that arise and need to be considered by the Company in implementing risk management. The implementation of Key Performance Indicators in all business units and training to raise awareness about risk management is an option for the company as an effort to overcome this, so that the implementation of risk management can be even better.
ANALISIS PENGGUNAAN ANGGARAN BIAYA ADMINISTRASI UMUM TERHADAP PENINGKATAN KINERJA SUPERVISOR PADA PT. PLN (PERSERO) UP2B SISTEM MINAHASA Tempoh, Randy; Karamoy, Herman; Pinatik, Sherly
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.749 KB) | DOI: 10.35794/emba.v9i3.35970

Abstract

Setiap perusahaan didirikan untuk mencapai tujuan yang diinginkan, baik untuk memperoleh laba maupun untuk mempertahankan kelangsungan hidup perusahaan. Untuk mencapai tujuan tersebut diperlukan manajemen perusahaan yang berkualitas. Anggaran merupakan faktor penting dalam kegiatan operasional perusahaan karena dijadikan sebagai pedoman dalam merencanakan dan mengendalikan aktivitas perusahaan, termasuk didalamnya anggaran biaya administrasi umum. Perusahaan Listrik Negara (Persero) UP2B Sistem Minahasa menyadari pentingnya fungsi dan peran anggaran, maka perusahaan sejak dini telah memanfaatkan anggaran untuk berbagai macam keperluan terutama yang menyangkut perencanaan dan pengendalian biaya administrasi umum khususnya dalam meningkatkan kinerja supervisor bagian keuangan. Penelitian ini bertujuan untuk mengetahui penggunaan anggaran biaya adminsitrasi umum terhadap peningkatan kinerja supervisor pada PT.PLN (Persero) UP2B Sistem Minahasa. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskpitif kualitatif, yaitu metode yang mengumpulkan, menyusun, menginterprestasikan dan menganalisis data untuk pemecahan masalah yang dihadapi. Hasil dari penelitian ini menunjukan bahwa terdapat peningkatan kinerja supervisor bagian keuangan dalam mengelola anggaran biaya administrasi umum. Hal ini dapat dilihat pada tahun 2019 penggunaan biaya administrasi umum lebih baik dari tahun 2018.Kata Kunci: Anggaran biaya administrasi umum, kinerja supervisor.
ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN, DAN PELAPORAN (PPH) Amal, Muhammad I.; Karamoy, Herman; Weku, Priscillia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.322 KB) | DOI: 10.35794/emba.v9i3.36001

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah keseluruhan mekanisme PPh 21 perusahaan sudah sesuai dengan UU perpajakan yang berlaku. PPh Pasal 21 menurut Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan adalah pajak atas perolehan berupa gaji, upah, tunjangan, dan pembayaran lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan atau jabatan, jasa, dan kegiatan yang dilakukan oleh Wajib Pajak orang pribadi dalam negeri. Penelitian dilakukan di Swissbel-Hotel Maleosan Manado. Metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukkan kesamaan antara nilai dan unsur-unsur PPh 21 menurut perusahaan dan UU perpajakan yang berlaku. Kesimpulannya, penerapan PPh 21 Perusahaan sudah sesuai dengan UU perpajakan yang berlaku hanya saja kewajiban pelaporan SPT masa PPh 21 dengan status nihil sudah tidak lagi diwajibkan bagi wajib pajak melalui PMK No.9/PMK.3/2018. Kata Kunci: PPh 21, Metode, Swissbel-Hotel Maleosan Manado, UU Perpajakan
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 24 IMBALAN KERJA PADA PT. DOS NI ROHA MANADO Sulangi, Pricilia; Karamoy, Herman
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36240.2021

Abstract

Employee Benefits are all forms of compensation provided by the entity in exchange for services rendered by employees, including directors and management. There are 4 types of employee benefits, namely short-term employee benefits, other long-term employee benefits, post-employment benefits, and severance pay. Employee benefits are regulated in the Statement of Financial Accounting Standards (PSAK) 24 Employee Benefits. The purpose of this study is to evaluate the application of employee benefits at PT. Dos Ni Roha Manado in accordance with the provisions of PSAK 24 Employee Benefits. This study uses qualitative analysis methods and research data obtained through interviews. The results of this study indicate the employee benefits applied by PT. Dos Ni Roha Manado is a short term employee benefit. Recognition, measurement and presentation of short-term employee benefits in accordance with PSAK 24.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED, MAKRET VALUE ADDED DAN FINANCIAL VALUE ADDED PADA PERUSAHAAN MAKANAN DAN MINUMAN DI INDEKS KOMPAS100 BEI PERIODE 2018-2020 Paledung, Marannu; Karamoy, Herman; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36339.2021

Abstract

Economic Value Added (EVA), Market Value Added (MVA), and Financial Value Added (FVA) are methods of analyzing financial performance based on value added. The purpose of this study is to analyze the financial performance of food and beverages companies listed in Indeks Kompas100 IDX during 2018-2020. The research method used is qualitative descriptive. The sampling technique used in this study is purposive sampling. A total of six food and beverages companies were used as sample. The result of the study indicates that with the use of EVA method, the companies get negative EVA result (EVA < 0). Only PT Sariguna Primatirta Tbk gets a positive EVA result (EVA > 0) from 2018-2020. Furthermore, with the use of MVA method, all the companies get positive MVA result (MVA >0). With the use of FVA method, all the companies also get positive FVA result (FVA > 0).
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NOMOR 05 TENTANG AKUNTANSI PERSEDIAAN PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Ismail, Yulinar Mulyani; Karamoy, Herman; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36374.2021

Abstract

Inventory is one of the current assets in the form of goods or equipment owned by a government agency to be used in supporting government administration activities and is intended to be sold and/or delivered as a service to the community. The purpose of this study was to determine whether the application of inventory accounting applied by the Regional Industry and Trade Office of North Sulawesi Province was in accordance with the Statement of Government Accounting Standards Number 05 (PSAP 05). This study uses a comparative qualitative descriptive method and research data obtained through interviews and documentation. The results showed that the inventory accounting at the Regional Industry and Trade Office of North Sulawesi Province was in accordance with PSAP No. 05. For Financial Reports and so on, the Regional Industry and Trade Office of North Sulawesi Province must always effective and the resulting financial reports can be presented appropriately to interested parties.
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.
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