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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

Author-ID : 322133

Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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EVALUASI PELAKSANAAN PEMANFAATAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN BOLAANG MONGONDOW SELATAN Tyty Kemala Sukma Patadjenu; Jenny Morasa; Novi Swandari Budiarso
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 10 No. 4 (2022): JE. VOL 10 NO 4 (2022)
Publisher : Universitas Sam Ratulangi

Abstrak: Penelitian ini bertujuan untuk mengevaluasi pelaksanaan pemanfaatan barang milik daerah (BMD), pada Pemerintah Kabupaten Bolaang Mongondow Selatan dengan PP Nomor 27 Tahun 2014. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif, dengan metode pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pada Pemerintah Kabupaten Bolaang Mongondow Selatan belum menerapkan semua bentuk pemanfaatan seperti yang telah diatur dalam PP Nomor 27 Tahun 2014 dan baru menerapkan pemanfaatan dalam bentuk sewa dan pinjam pakai. Walaupun masih ada kendala yang dihadapi pemerintah daerah, namun secara garis besar prosedur pelaksanaan pemanfaatan ini sudah sesuai dengan peraturan yang berlaku. Akan tetapi, masih ada beberapa hal yang harus diperbaiki yaitu harus ada pemeriksaan secara rutin yang dilakukan terhadap BMD yang tidak termanfaatkan yang berada pada instansi Pengguna Barang, serta harus ada pengawasan yang lebih ketat terhadap BMD agar tidak digunakan secara sembarangan oleh pihak yang tidak memiliki hak pemanfaatan Kata Kunci: pemanfaatan barang milik daerah, pinjam pakai, sewa

Application of Target Costing in Management of Production Costs to Optimize Profits at UMKM Brownice Manado George Evander Kumaat; Jenny Morasa; I Gede Suwetja
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2507

There are several methods of determining production costs. One of them is the Target Costing method. Target Costing is a method for determining the production cost of a product based on the selling price. The goal of the company using the Target Costing method itself is to reduce production costs from the total existing production costs so that the company can increase profits as expected without the need to increase the price of the product. This study aims to analyze whether the application of the Target Costing method in managing production costs at UMKM Brownice Manado can optimize profits as expected. This research was conducted using a qualitative descriptive method and was carried out at Brownice SMEs in the city of Manado from April to May 2022. The results of this study indicate that by using the Target Costing method, the required production costs can be minimized so that the profits obtained can be further optimized accordance with the company's expectations without increasing the price of the product. That way the conclusion is that the Target Costing method can be an alternative for UMKM Brownice in setting production costs.

Raw Material Inventory Analysis Using the Economic Order Quantity (EOQ) Method To Maximize Profits at UD. Panca Putra Tesalonika F. Dagi; Jenny Morasa; Victorina Z. Tirayoh
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.3307

UD. Panca Putra carries out production by considering the costs that will come out in order to obtain maximum profit. One of the costs considered is the cost of raw material inventory. The purpose of this study is to determine the cost of raw material inventory UD. Panca Putra and to maximize company profits by using the Economic Order Quantity (EOQ) method and to find out how much the company's profit has increased by using the Economic Order Quantity (EOQ) method at UD. Panca Putra. The analytical method used is descriptive. The results of this study indicate that by using the Economic Order Quantity (EOQ) method, company profits have increased by 1.3%.

REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH OLEH APARAT PENGAWASAN INTERN PEMERINTAH (APIP): STUDI PADA INSPEKTORAT PROVINSI SULAWESI UTARA Titof Pangemanan; Jenny Morasa; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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

This study aims to analyze the role of the North Sulawesi Provincial Inspectorate in improving the quality of LKPD, find out what obstacles are faced by the North Sulawesi Regional Inspectorate in LKPD reviews to overcome repeated findings and to find out whether the review of LKPD conducted by the North Sulawesi Provincial Inspectorate has been effective. This study uses a qualitative method with a case study approach. Data obtained by in-depth interview techniques. To determine research informants, purposive sampling was used with the condition that they met the established criteria to obtain precise and accurate information. The results of the interviews were processed into data transcripts, then analyzed, coded and categorized into themes. Data analysis uses content analysis. The results of the study show that: (1) the role of the North Sulawesi Provincial Inspectorate in improving the quality of Regional Government Financial Reports is carried out by means of LKPD quality assurance, careful implementation of review stages and Review Work Programs, providing input and improvements to LKPD and preparation of quality Review Working Papers ; (2) the obstacles encountered in the LKPD review to overcome repeated findings were the limited review period, communication and coordination constraints between the LKPD Drafting Team (BKAD) and Regional Apparatus Organizations, and lack of knowledge of financial management in Regional Apparatus Organizations due to employee mutations ; (3) the review conducted by the North Sulawesi Provincial Inspectorate was effective because in conducting the LKPD review the Regional Inspectorate had an attitude of independence and objectivity, besides that it was also supported by the competence of reviewers who had experience in the LKPD Review Team in previous years.

ANALISIS KINERJA KEUANGAN SEBELUM DAN SAAT MASA PANDEMI COVID-19 PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Pierre Tene; Jenny Morasa; Peter M. Kapojos
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

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

Penelitian ini bertujuan untuk menilai kinerja keuangan sebelum dan saat masa pandemi Covid-19 pada perusahaan energi. Populasi yang digunakan pada penelitian adalah 73 perusahaan energi yang terdaftar di bursa efek Indonesia dengan sampel berjumlah 6 perusahaan. Teknik Analisis Data yang digunakan yaitu, Statistik Deskriptif dan Uji Paired Sample t-Test dengan menggunakan data rasio keuangan, Rasio Likuiditas, Rasio Solvabilitas dan Rasio Profitabilitas. Hasil pengujian statistik menggunakan SPSS (Statistical Product and Service Solution) versi 25 menunjukan bahwa tidak terdapat perbedaan signifikan sebelum dan saat masa pandemi Covid-19 dan perhitungan pada variabel Current Ratio, Quick Ratio,Debt to Equity Ratio dan Return on Asset menunjukkan bahwa saat covid-19 kinerja keuangan pada perusahaan energi cenderung meningkat, sedangkan untuk variabel Debt to Asset Ratio dan Return on Equity menunjukkan adanya penurunan pada kinerja keuangan saat covid-19 pada tahun 2020-2021. maka secara keseluruhan menunjukkan bahwa selama Covid-19 rasio keuangan perusahaan energi yang terdaftar di Bursa Efek Indonesia cenderung mengalami peningkatan dibandingkan sebelum Covid-19. Kata kunci: Kinerja keuangan, Rasio keuangan.

EVALUASI PENCATATAN DAN PELAPORAN ANGGARAN BELANJA BERDASARKAN PERMENDAGRI NO 84 TAHUN 2022 PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL JAILOLO Weni Astia K Umasangaji; Jenny Morasa; Olivia Y.M Sardjono
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 4 (2023): JE. VOL. 11 No. 4
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i4.52758

Penelitian ini dilakukan pada Dinas Kependudukan dan Pencatatan Sipil Jailolo dengan memiliki tujuan mengevaluasi apakah pencatatan dan pelaporan anggaran belanja pada Dinas Kependudukan dan Pencatatan Sipil Jailolo telah sesuai dengan Permendagri No 84 Tahun 2022. Terkait dengan menganalisis jenis data penelitian ini menggunakan metode kualitatif deskriptif. Hasil penelitian menunjukkan pencatatan dan pelaporan atas anggaran belanja pada Dinas Kependudukan dan Pencatatan Sipil Jailolo telah sesuai dengan Permendagri No 84 Tahun 2022 tentang Pedoman Penyusunan Anggaran Belanja Daerah, dengan ditunjukkan prosedur pencatatan anggaran belanja yang dicatat oleh bendahara pengeluaran dan bendahara pengeluaran pembantu menggunakan buku kas umum, buku pembantu bank,buku pembantu kas tunai melalui SIPD dan SIMDA-NG (FMIS) dan pelaporan mengenai dokumen pelaporan anggaran belanja yang dilakukan secara rutin oleh bendahara pengeluaran dan bendahara pengeluaran pembantu serta bukti pelaporan belanja dengan masing-masing klasifikasi kode rekening akun belanja yang telah sesuai mengikuti pedoman Permendagri No 84 Tahun 2022. Kata Kunci: Pencatatan, Pelaporan, Anggaran Belanja.

Evaluation of Performance Assessment Based on Value for Money in Regional Genuine Revenue Agency in North Sulawesi Province GAMPAMOLE, Ecclessia Evangelie; MORASA, Jenny; MARADESA, Djeini
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

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

The Regional Revenue Agency of North Sulawesi Province is a public sector institution that has the duties and functions of carrying out the mandate of the community. As a Regional Government, public sector institutions must be responsible for carrying out their duties, one of which is in Financial Management. Value for money is one of the procedures for measuring the performance of public accountants to assess the Financial Management of the Regional Revenue Agency of North Sulawesi Province. This study aims to find out how the performance of Bapenda North Sulawesi Province in managing finances. This research is a descriptive qualitative research in which the data were obtained from interviews and Documentation. The results of the study show that the financial management of the North Sulawesi Province Bapenda is good because the finances of the North Sulawesi Province Bapenda are included in the criteria of Economical, Highly Efficient, and Very Effective even though in 2020 and 2021, the North Sulawesi Province Bapenda in carrying out the Realization of Local Own Revenue did not reach the Revenue Budget target Indigenous Area that has been targeted.

The Effect Of Operating Cash Flow And Net Profit On Cash Dividend In Index Companies Kompas 100 On The Indonesia Stock Exchange STIRMAN, Ivone Gabriella; MORASA, Jenny; PUSUNG, Rudy
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.683

Cash dividends are one of the benefits obtained by investors as a form of profit sharing generated by the company, the profits obtained from cash dividends are expected to provide more certainty than capital gains. This study aims to determine the effect of operating cash flow and net profit on cash dividends in kompas 100 index companies on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. This research uses quantitative methods with an associative approach. Sampling was carried out using the purposive sampling method and obtained by 36 companies that are members of the compass index 100. The results showed that partially the operating cash flow did not have a significant effect on cash dividends, and net profit had a significant effect on cash dividends, while simultaneously operating cash flow and net profit had a significant effect on cash dividends

ANALISIS IMPLEMENTASI PENGELOLAAN DANA DESA (PMK 201/PMK.07/2022) HARAPAN UNTUK MENCAPAI KESEJAHTERAAN DESA DI KABUPATEN MINAHASA Mawikere, Lidia; Morasa, Jenny; Kapojos, Peter
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.51684

Abstract. The Village Fund Management includes Planning for village funds from the Ministry of Finance where each village is required to prepare a Village Medium-Term Development Plan (RPJMDes) and a Village Government Work Plan (RKPD) containing programs and activities to be implemented within the next 3 years. Because villages are the spearhead of development and improve community welfare. Village Fund management is expected to be efficient and effective and must be accountable. The purpose of this study was to determine whether the Village Fund Management based on PMK 201 th. 2022 can reduce village poverty in Minahasa Regency. This research analyzes that the plan must be prepared by involving the entire village community and adjusted to the needs and potential of the village. The distribution of village funds goes through 3 stages; Administration, accountability and reporting at the local government level includes recording and controlling the receipt and expenditure of village funds. Disbursement of Village Funds to Villages is carried out by administrative and technical checks on documents on the use of village funds submitted by the village, compiling accountability reports on the use of village funds at the end of each fiscal year, compiling reports on the use of village funds periodically and submitting these reports to the Ministry of Finance. The use of village funds includes; improvement of basic services, improvement of basic services in the village, community empowerment of village funds, development of economic potential, development of economic potential, environmental management and empowerment. Abstrak. Pengelolaan Dana Desa meliputi Perencanaan dana desa dari Kementerian Keuangan dimana setiap desa wajib menyusun Rencana Pembangunan Jangka Menengah Desa (RPJMDes) dan Rencana Kerja Pemerintah Desa (RKPD) yang memuat program dan kegiatan yang akan dilaksanakan dalam jangka waktu berikutnya. 3 tahun. Karena desa merupakan ujung tombak pembangunan dan meningkatkan kesejahteraan masyarakat. Pengelolaan Dana Desa diharapkan dapat efisien dan efektif serta harus dapat dipertanggungjawabkan. Tujuan penelitian ini adalah untuk mengetahui apakah Pengelolaan Dana Desa berdasarkan PMK 201 th. Tahun 2022 dapat menurunkan kemiskinan desa di Kabupaten Minahasa. Penelitian ini menganalisis bahwa rencana tersebut harus disusun dengan melibatkan seluruh masyarakat desa dan disesuaikan dengan kebutuhan dan potensi desa. Penyaluran dana desa melalui 3 tahap; Penatausahaan, pertanggungjawaban dan pelaporan pada tingkat pemerintah daerah meliputi pencatatan dan pengendalian penerimaan dan pengeluaran dana desa. Penyaluran Dana Desa ke Desa dilakukan dengan melakukan pemeriksaan administratif dan teknis terhadap dokumen penggunaan dana desa yang diserahkan oleh desa, menyusun laporan pertanggungjawaban penggunaan dana desa setiap akhir tahun anggaran, menyusun laporan penggunaan dana desa secara berkala dan menyampaikan laporannya kepada Kementerian Keuangan. Penggunaan dana desa meliputi; peningkatan pelayanan dasar, peningkatan pelayanan dasar di desa, pemberdayaan masyarakat dana desa, pengembangan potensi ekonomi, pengembangan potensi ekonomi, pengelolaan dan pemberdayaan lingkungan hidup.

Analisis Penerapan Sistem dan Prosedur Pengeluaran Kas Belanja Langsung Pada Badan Perencanaan Pembangunan Daerah Provinsi Sulawesi Utara Ismail, Adelia Virisya; Morasa, Jenny; Datu, Christian
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i2.50913

The system and procedures for cash disbursement are crucial to be implemented effectively and effecienly in a regional government agency in accordance with the applicable regulations to prevent wasteful expenditure of the budget. Direct expenditure is a type of expenditure made by the work unit whose funds flow directly from the regional/state cash account to third parties or other parties that have been determined. The purpose of this study was to determine the application of the system and procedures for direct expenditure cash disbursements at the North Sulawesi Regional Development Planning Agency. The analysis method used is triangulation of data sources. The results showed that the implementation of direct expenditure cash disbursements system and procedures at the North Sulawesi Regional Development Planning Agency is in accordance with the Regulation of The Minister of Home Affairs (Permendagri) number 77 of 2020 concerning technical guidelines for regional financial management.

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 IBRAHIM, Lisna 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 M 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 MAMAGHE, Olivia Cristina Manarisip, Villy Putry Marjelitha Manialup, Angel Wulandari Manopo, Natalia Manossoh, Judhistira Hiskia Maparipe, Arseta 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 Tamudia, Djini Ribka Amelia 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, Heince Ruddi Nicky Wokas, Hence N. Worotikan, Maria Natalia Wowor, Janna C. J. Yefie Ignasia Worung, Yefie Ignasia

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