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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 JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Journal of Finance and Business Digital (JFBD) Journal of Governance, Taxation, and Auditing Asian Journal of Applied Business and Management (AJABM) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Jurnal Ekonomi, Manajemen, Akuntansi
Jenny Morasa
Universitas Sam Ratulangi
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : ACCOUNTABILITY

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ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA MANADO UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH KOTA MANADO TAHUN ANGGARAN 2011 - 2015 Pilat, Juddy Julian; Morasa, Jenny
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16026.6.1.2017.45-56

Abstract

This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study approach. The processed data is the Budget Realization Report of Manado City Government for Fiscal Year 2011-2015 were obtained from the internet publication on the official website of Financial Management Board and Regional Property of Manado City. The analysis used to analyze the Regional Financial Performance is Financial Ratio Analysis by calculate the Ratio of Independence, Degree of Fiscal Decentralization, Ratio of Effectiveness, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and Financial Capability Index. Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region's autonomy level relationships in Manado City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Effectiveness is very effective and the Ratio of Efficiency is also very efficient. Ratio of Expenditure Congruence shows the balance between expenditures are not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of financial ability of Manado City is still not ideal. Share and Growth calculation results, the position of Manado City is in quadrant II and Financial Capability Index of Manado City is high. Keywords: Financial Ratio Analysis of Regional Budget, Financial Performance of Local Government.
PENGARUH PENGETAHUAN ANGGARAN, PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP FUNGSI DEWAN DALAM PENGAWASAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) Nuru, Ferdinant; Saerang, David P. E.; Morasa, Jenny
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2351.2.1.2013.140-150

Abstract

The purpose of this research is to examine the effect of the knowledge of budget, public participation and public policy transparency towards the local council function within budget control. The results shows that budgets knowledge, public participation and public policy transparency affect the council functions within local budget control. Only transparency of public policies that affect partially the council functions within regional budget control, while the budget knowledge and public participation did not affect the function of the local council within the budget control. The budget knowledge did not affect the council functions within budget control because it poorly supported by the competency level of councilors, while the public participation had no effect because the overall respondents answer can be concluded that public critique and suggestions is less accommodated especially public involvement in the budget advocacy.Key words : The knowledge of budget, public participation, public policy transparency, the local council functions,  regional budget control.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD Rellam, Aljeni Murahati; Nangoi, Grace B.; Morasa, Jenny
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14425.5.2.2016.63-71

Abstract

This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant information budgeting, policy budgeting, delegation of authority budgeting on managerial performance SKPD Talaud Islands. The population in this study was 105 respondents from 35 SKPD in Government Talaud Islands. Samples were selected using purposive sampling method, as many as 105 employees / officers who have served as Secretary, Head of Finance and Head of Planning / Program for primary data tested were from 105 respondents are already established. The analytical method used is multiple linear regression analysis and before the data is processed first tested using the classical assumption test. As for the process of research data using SPSS version 15.0. The results showed evidence that budget participation, motivation budgeting, job relevant information budgeting, no significant effect on managerial performance. And research shows evidence that the policy of budgeting, delegation of authority budgeting significant effect on managerial performance. Keywords: Participation budgeting, motivation budgeting, job relevant information budgeting, budgeting policies, delegation of authority budgeting on managerial performance
PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KOTA TOMOHON DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH Bolang, Marietta Sylvie; Sondakh, Jullie J.; Morasa, Jenny
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2352.2.1.2013.151-163

Abstract

This study examined the influence of the auditors’ competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor  ( inspectorate )  and external auditor, Supreme Audit Agency  ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable  ( Y ) while the independent variables elaborated into three variables, namely: auditor’s competency  ( X1 ) , auditor’s independency  ( X2 )  and auditor’s experiences  ( X3 ) . There were 36 personnel of the Inspectorate’s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate’s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing.Keywords: audit quality, competency, independency and experiences
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP ASET TETAP PEMERINTAH DAERAH KABUPATEN BOLAANG MONGONDOW Lauma, Enda Baisida; Morasa, Jenny; Kalangi, Lintje
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14427.5.2.2016.84-97

Abstract

Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local Government was start in the Local Government Financial Statement for the year ended on December 2015s. The District Government of Bolaang Mongondow, before implemented accrual basis PP 71/2010 always received non-WTP opinion, because of asset problems. The objective of the research is to analyze the implementation of Government Accounting Standard to Fix Asset on the District Government of Bolaang Mongondow. The result of research indicate that although the District Government of Bolaang Mongondow has implemented the SAP based on accrual basis on this fix assets based on regulation (PP 71/2010) at Local Government Financial Statement Budget Year 2015s, it is found that financial statement still have constraints such differences in recording those assets between accounting division and assets division. In addition, there is non-current asset which do not master by SKPD, there is no information regarding existing assets, and some assets are also not clearly described. Those constraints have caused to gain Qualified Opinion of LKPD 2015s as audited by BPK. Keywords        : Implementation, Governmental Accounting Standard, Fix Asset.
ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI SULAWESI UTARA Kumaat, Anggi Kartika; Morasa, Jenny; Kalalo, Meily Y. B.
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10521.4.2.2015.14-27

Abstract

Financial recording and reporting are very important in a company. SKPD is works unit of the region government in the capacity of budged user/commodity user. Each and every region work unit provide information about financial recording and reporting. In this study the object taken at Department of Marine and Fishery of North Sulawesi Province.  This study aims to show how financial recording and reporting appropriate with government regulation number 71 yaer  2010 cornerning governmental accounting standard ang internal affairs minister regulation number 57 year 2007 concerning regional financial management and to identify constraint which is faced by department of marine and fishery of north Sulawesi province. The research method used is qualitative method by collecting financial report, general overview of the company, and analyze financial recording and reporting. The results showed that the financial recording and reporting the Department of Marine and Fishery of North Sulawesi Province is not in accordance with the regulation No. 71 year 2010 concerning Governmental Accounting Standards for the presentation are not included Cash Flow Statement, Statement of Changes Equity, Statement of Changes in Balance Budget Surplus, and operational reports.
PENGARUH KELEMAHAN SISTEM PENGENDALIAN INTERNAL, KETIDAKPATUHAN PADA PERATURAN PERUNDANG-UNDANGAN DAN PENYELESAIAN KERUGIAN NEGARA TERHADAP OPINI BPK-RI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Maabuat, Justisia Sulastri; Morasa, Jenny; Saerang, David P. E.
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14424.5.2.2016.52-62

Abstract

This study aimed to examine the effect of the internal controls weaknesses, non-compliance with the laws and regulations and the settlement of regional losses against  granting BPK-RI audit opinion on LKPD in Indonesia. The sample in this study amounted to  230 LKPD 2014 throughout Indonesia and used multinominal logistic regression analysis. This study used secondary data which obtained by the Information and Communication Centre (PIK) BPK-RI. The results showed that the  accounting controls and reporting system weaknesses (KSPAP), theimplementation system of the budget revenue and expenditure weaknesses, the non-compliance with laws and regulations that cause  value of local losses influence the granting BPK-RI audit opinion. The internal control structure weaknesses, adherence to laws and regulations that lead to the potential loss of area, a lack of revenues and irregularities in the administration and the settlement of regional losses do not affect granting BPK-RI audit opinion on LKPD. Keywords: The internal control system weaknesses, non-compliance with the laws and regulations, the settlement of regional losses, BPK-RI audit opinion, LKPD
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KOTA MANADO Tuerah, Raykes Hinrich; Morasa, Jenny
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2345.2.1.2013.73-84

Abstract

Enactment of Law No. 32 of 2004 on regional government and Law No. 33 On financial balance between central and regional governments, bringing fundamental changes in the relationship Governance Government Relations and Finance, as well as bringing significant changes in the management of the Regional Budget. Budget and Expenditure  ( Budget )  approach is based on performance. Clarity describes the breadth budget budget stated clearly and in detail, and understood by the parties responsible for its achievement.The purpose of this study was to determine the effect of budgetary goal characteristics include budgetary participation  ( X1)  and clarity of purpose budget  ( X2) , the performance of government officials  ( Y ) . While the object is examined in this study was 25 Unit  ( SKPD )  in Manado City Government Environment.The study population was a Regional Working Units government Manado samples in this study were taken by using purposive sampling method obtained a sample of 60 respondents in the study by using multiple regression analysis and tested first by using the classical assumption and test the validity and reliability of data tool SPSS version 14.0.Characteristics of the test results budgetary purposes simultaneously have an influence on the performance of Manado city government. It is known to result Fhitung = 80.393 and F table = 2.37 and sig. 0,000 count <α: 5%  ( 0.05)  so that Ha is accepted. As for the partial test  ( t test )  budget participation, budget goal clarity, feedback, evaluation and budget difficulties budgetary purposes a significant effect on performance. From the calculation  ( PA )  t 2.697> 2.000 with significant ttable 0.009 <α: 5%  ( 0.05)  then H0 is rejected and Ha accepted means calculation  ( KJA)  t 2.541> 2.000 with significant ttable 0.014 <α: 5%  (  0.05)  then H0 is rejected means that Ha is accepted. Based on the survey results revealed that the factors characteristic of the budget goal Budget Participation and Budget Clarity of purpose affect the performance of Manado City Government Officials. And suggestions for government officials in this study should be further studied using objective characteristics of the budget in order to guide, reference or benchmark for every budget.
ANALISIS PENCATATAN DAN PELAPORAN ASET TETAP PADA PEMERINTAH KABUPATEN KEPULAUAN SANGIHE TAHUN 2011 (STUDI KASUS PADA DINAS PPKAD SELAKU SKPKD) Mogi, Deasy Anastasia; Morasa, Jenny
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2342.2.1.2013.42-49

Abstract

Local governments are reguired to make accountability reports that use accounting system that is set by the central government in the form of law – laws and regulations that are binding on all Government local government. Therefore, each Regional Financial Management Unit  ( SKPKD )  must prepare its financial statements based on the government regulation number 24 of the Minister of home affairs Number 59 year 2007, which is an amandement to Permendagri N0. 13 year 2006 on guidelines financial Management.The research was conducted in Sangihe regency, which in this study, analyzed fixed asset Recording and Reporting on Local Government in this case the Departement of finance and revenue management as a Regional Asset SKPKD for fiscal year 2011.The purpose of this study is to analyzed the suitability of the recording and reporting of fixed assets in Sangihe regency government especially the Departement of revenue in the finance and asset management areas as SKPKD to financial statements in  financial report balance Sangihe islanda District government with government regulation No. 24 year 2005 on standards government accounting and No. 13 year 2006 on Regional Financial Management Guidelslines.The study uses a descriptive research design in the form of case studies. Type of data used is quantitative data that figures-figures in the Balance sheet. The author uses the method library research, field surveys, and documentation required for data collection.The results showed that, Sangihe regency government has done the recording and reporting of fixed assets with good, though not fully in accordance with government  Regulation No. 24 year 2005 regarding the Regulation of the minister and the government accounting standards of 2007 because the 2011 financial statements opinion gets no opinion  ( Disclaimer Opinion)  by CPC caused by asset accounting. However, the financial statements have been prepared in time to be used for the users as decision makers and as refence for the preparation of financial statements with fiscal year 2012 and in accordance with government accounting standards.
The The influence of Whistleblowing and Internal Control Systems on Fraud prevention in Village Fund Management in Kawangkoan Barat District Minahasa Regency Grazia, Lorenza; Morasa, Jenny; Mawikere, Lidia
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57449.13.02.2024.28-37

Abstract

Village fund management is a critical aspect of rural governance that is susceptible to fraudulent activities. To mitigate this risk, robuts whistleblowing mechanisms and effective internal control systems are essential. This quantitative study examines the empirical relationship between whistleblowing systems and internal control systems on fraud prevention in village fund management within West Kawangkoan District, Minahasa Regency. Primary data was collected through questionnaires distributed to 40 respondents, including village heads, secretaries, treasurers and village councils from 10 villages. Employing purposive sampling, the findings indicate that both whistleblowing and internal control systems exert a significant influence on preventing, fraud in village fund management. Keywords : Whistleblowing, Internal Control Systems, Fraud Prevention
Co-Authors Agnestasia Laura Lumenta, Agnestasia Laura Ahmad, Surya H Albar, Muamar Andre Kevin Roring Andre Mandak Anggi Kartika Kumaat, Anggi Kartika Anggreyni Gumolung Anjali, Andini Anneke Wangkar Aprilia Makisurat Arota, Poppy Sustrini Assa, Kartini Merdekawati Baramuli, Judhistia Putri Judaline Bellinda Macpal Binangga, Victor E. Cheny Walangitan, Cheny Christine Triyandari Morong, Christine Triyandari Dasmasela, Vicy M. Datu, Christian V. David P. E. Saerang David, Rendy Julian Deasy Anastasia Mogi Devid Manorek, Devid Dhullo Afandi Eleanor Laura Pontoh, Eleanor Laura Endang Giani Hadianti Danga, Endang Giani Hadianti Essau, Nadia Clarisa Faisal, Nur Ilmi Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Ferdinant Nuru Feybie F.V. Wehantouw Frasawi, Jusuf Habel Fredo Tumilantouw Gamaliel, Hendrik . GAMPAMOLE, Ecclessia Evangelie George Evander Kumaat Ginting, Aulia Margaretha Grace B. Nangoi Grazia, Lorenza Gumolili, Syallom O.P. Harijanto Sabijono Harikase, Wanly Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Hendry Victory Supit, Hendry Victory Herman Karamoy Hukom, Hosianita Fiandani I Gede Suwetja Indra Prasojo Indry T. Horman, Indry T. Inggriani Elim Inggrini, Ratu Ismail, Adelia Virisya Jansen, Cornelia Ferny Jantje Tinangon Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Juvenalis Paulus Sepang Kaaro, Resindi Elisabet Kadjudju, Delyane Kahiking, Konda Nurul Kapojos, Peter Kapojos, Peter Marshall Karambut, Andrew Malahasa Karuniawan, Steven Kasenda, Tirsa Katili, Indra Ningsih kereh, eunike debora Kiay, Dewi Sartika Kindangen, Fricilia Kindangen, Wulan Kindangen, Wulan Deisy Kojo, Oliviana Kotta, Oktofianus Franszeblum Kumendong, Jannifer Vilisia Lacoro, Dian Ardhina Laedy Tamboto Lambajang, Amelia A Lamia, Miranda Lamia, Steldy Languju, Cicilya Vennesa Lasabuda, Anastasya A. Lasut, Marsella Lauma, Enda Baisida Lay, Ferdy Lempoy, Olivya P. Lidia Mawikere Lidya Priskila Koloay Lintje Kalangi Lolowang, Missi Injilia Luke David Kembi Lumenta, Christy Patricia Lumentut, Intan N. F. Lumintang, Risca Maabuat, Justisia Sulastri Mahyudin, Dede F. Makalalag, Magdalena Makikui, Lisa Elisabet Manarisip, Villy Putry Marjelitha Manialup, Angel Wulandari Manopo, Natalia Manossoh, Judhistira Hiskia Maradesa, Djeini Maramis, Miranda Miryam Marietta Sylvie Bolang Marsel, Alprayanto Marson Tombokan, Marson Tombokan Masanae, Windi Mawikere, Lidia Marlina MBAUBEDARI, Aryandum Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Mokodompit, Deissy Monita Pricilia Najoan, Monita Pricilia Montolalu, Merry Muh. Ervan R. Tarigan, Muh. Ervan R. Muskitta, Christanty J R Muthia Anggriani, Muthia Nangoi, Grace B Napan, Lambertus Ngurawan, Yusril I. Novi Budiarso Novi S Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novi Swandari Budiarso Oktriani Kadsita Lakumani, Oktriani Kadsita Olivia Y.M Sardjono Pandoh, Tesalonika Paneo, Fitrianty Pangemanan, Melisa Veronica Paputungan, Amna Paraswati, Sawindri Dyah Pare, Yormi Karto Pebriyanto, Fidi Peter M. Kapojos Pierre Tene Pilat, Juddy Julian Poluan, Lungchin Pondaag, Gracia Regina Miranda Pudihang, Sela Radjak, Yustanti A. Rampengan, Meggie A. Raykes Hinrich Tuerah Rayzah Tindagi Regina Agriany Suhartanto, Regina Agriany Rellam, Aljeni Murahati Ricky Alfiando Wowor Rivaldy Yohanes Yosis Wati Rivo Jeaner Mangare, Rivo Jeaner Robert Lambey Romeo Fersi Mongdong, Romeo Fersi Rompas, Debora Rondonuwu, Gracella Claudia Rondonuwu, Sientje Rudy J. Pusung Rudy Pusung Runtu, Treesje . Runtuwene, Christina Sadil, Cecen A. Saerang, David P E Safan, Lifa sagemba, ahgnes olivya Sajow, Cenissa . Salatnaya, Riseda Sandi Hasudungan Pasaribu, Sandi Hasudungan Sardjono, Olivia Sardjono, Olivia Y. M. Saren, Christine M. Sawori, Roslin Senduk, Monica Septyani Martha Lepar Sherly Pinatik Siddik, Agung S. A. Sintia Nurani Korompis Sintje Rondonuwu, Sintje Sipayung, Yosua A. I. Sondakh, Javier Sondakh, Renly Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly Alexander Stefanie Shinta Potalangi Steven J Tangkuman Steven J. Tangkuman Steven Tangkuman STIRMAN, Ivone Gabriella Suak, Victor Youbert Stenly Sulaiman, Syiendrawati Nurmughny Suoth, Calvin Supardi, Rendi Yehezkiel Susanto, Navadila Frurizka Suwahyu Pomalingo Suwatalbessy, Jessica Brenda Takahindangen, Eka A. Takasenseran, Angelina Aurelia Talondong, Susanti Taroreh, Lyviani A. Tatemba, Happy Tenau, Korina Tesalonika F. Dagi Thebora, Patras Theo Rudolf Waney, Theo Rudolf Tiow, Pattrichsius Paulus Titof Pangemanan Tongian, Felix Treesje Runtu Tulung, Natasya Enjelina Tyty Kemala Sukma Patadjenu Ventje Ilat Victorina Z. Tirayoh Victorina Z. Tirayoh Vinastri, Maya Ariesti Wagimin, Vira Walandouw, Stanly Kho Walangitan, Nivi Wangkar, Anneke . Warangkiran, Ridelson Y.S. Warongan, Jessy Wawolangi, Syalomita Gabrilia Vanesa Weku, Priscillia Wenas, Jacqualine G. Weni Astia K Umasangaji Winston Pontoh Wokas, Heince N. Wokas, Heince R. N, Wokas, Hence N. Worotikan, Maria Natalia Wowor, Janna C. J. Yefie Ignasia Worung, Yefie Ignasia