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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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SEGMENT PERFORMANCE REPORT SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PUSAT BIAYA (STUDI KASUS PADA UD. GADING JAYA) Tenau, Korina; Morasa, Jenny; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21677.2018

Abstract

In the company, needs to implement the division of tasks of each section. In order to determine the extent to which the management of each part has been carrying out the duties and responsibilities of each, hence the need for a method of performance appraisal is segment manager report performance. Segment Performance Report contains information about the grouping of certain costs in accordance with the concept . Purpose o the study was determine whether performance .The research was conducted in UD. Gading Jaya is located at Jl. Kairagi I Manado. Results of this study declare that a performance appraisal manager at UD. Gading Jaya still conventional because it still refers to the production cost report and the statement of income generated by the production department without seeing the direct of income generated by the production department without seeing the direct contribution of the section and according to conventional report.Keywords: Segment Performance Report, Assessment Manager
EVALUASI PENATAUSAHAAN BARANG MILIK NEGARA MELALUI PENGGUNAAN APLIKASI SIMAK-BMN PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG MANADO Karambut, Andrew Malahasa; Morasa, Jenny; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.2.25477.2019

Abstract

This study aims to determine how the Administration of State Property Through the Use of SIMAK-BMN applications at the Office of State Assets and Auction Manado to find out whether the Administration of State Property at the Office of State Assets and Auction Manado is in accordance with the provisions of the applicable regulations in regulating administration BMN. This research is a qualitative descriptive study with the data used in this study are primary data and secondary data. The results of this study indicate that the Office of State Assets and Auction Services in Manado as the Accounting Unit for the Authorization of Goods Users (UAKPB) has carried out the Administration of State Property as well as recording through the use of the SIMAK-BMN application.
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KANTOR PAJAK PRATAMA MANADO Sondakh, Javier; Morasa, Jenny; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25118.2013

Abstract

In accordance with the decision of the finance minister 34/PMK.03/2005 UN taxation philosophy about sharing property tax revenues between the central government and local governments that receive the proceeds of land and building tax is directed for the purpose of public interest, then the proceeds from the PBB constitutes acceptance of the State which must be shared between the central government and local governments. The purpose of this study was to determine the level of tax compliance in Target and Realization of Land and Building Tax payments. Sources of data used in this study is secondary data is data that comes from the Tax Office Primary service Manado. The results showed that the Land and Building Tax Revenue in theperiod of four years from 2008-2011 continued to increase except in the year 2009. In general, most people are aware of their obligations as citizens of Indonesia are good and they are aware that taxes are a form of public participation in local development to better developed and developing countries. Also there is a small community is not aware of its obligations as a taxpayer PBB.
ANALISIS PENERIMAAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR DI SULAWESI UTARA Inggrini, Ratu; Morasa, Jenny; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20174.2018

Abstract

This study aims to find out the acceptance of tax on transfer fees of motor vehicles in North Sulawesi. This study used qualitative research methods. The result of the research revealed that the receipt of Transfer of Motor Vehicle Title I, especially two-wheeled vehicle (R2), experienced the biggest decrease in February 2017 of 22.10% and experienced the biggest increase in July 2107 of 41.65%. For four-wheeled vehicles (R4) experienced the largest decline in December 2017 of 32.32% and experienced the largest increase in July 2107 amounted to 46.29%. then for the acceptance of Transfer of Motor Vehicle Name II II, especially for motorcycles (R2), the biggest decrease in March 2017 was 5.59% and the highest increase was in January 2018 of 112.79%. For four-wheeled vehicles (R4) experienced the largest decrease in April 2017 of 35.65% and experienced the largest increase in October 2017 of 31.24%Keywords : Tax. public service
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA PT. CELEBES MINAPRATAMA BITUNG Kiay, Dewi Sartika; Morasa, Jenny; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25132.2013

Abstract

Cost of Production is a collection of the costs incurred to process raw materials into finished materials. This study aims to determine the analytical calculation of the cost of production of fish processing wood at PT. Celebes Minapratam Bitung. This company is a manufacturing company was not immune from the problem and the calculation of production costs in determining the cost of production companies using the full cost method of separating elements where production costs are variable and fixed yet done. This has led to inaccuracies in the calculation of the cost of the product will affect the determination of the selling price and profit. The data analysis penlelitian ie, production processes, material cost report, report labor costs, overhead cost report. The results of determining the cost of production using the method in which the cost is calculated based on the full cost method is better according to the method of calculation used variable costing. This results in differences that affect the determination of the selling price. For that the company should separate the production costs resulting in proper production costs.
PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP MANAJEMEN KUALITAS PROSES PADA PT.TELKOMSEL DISTRIBUTION CENTER MANADO Worotikan, Maria Natalia; Morasa, Jenny; Pinatik, Sherly
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.15.2.28120.2020

Abstract

Management accounting systems need to be implemented in a company to provide a basis for making business decisions so that management can be better prepared to manage and carry out the control functions. The purpose of this study is to analyze the effect of management accounting systems on quality management processes at PT. Telkomsel Distribution Center. The type of this study is quantitative research. The location of this study is Telkomsel Distribution Center Manado which is in form of survey with distributing questionnaires that had been prepared previously to conduct research. The population and sample are all employees at the Telkomsel Distribution Center Manado with 40 respondents. Retrieval of data using saturated samples. Data analysis using simple regression with hypothesis testing. The results of the study are on relationship model between management accounting systems and process quality management. There is a positive and significant relationship of management accounting systems to the management of process quality. The suggestion is that in an effort to improve management of process quality, management should improve management accounting systems of the company. The higher management accounting system the better it improve process quality management of Manado Telkomsel Distribution Center.
PERILAKU OPORTUNISTIK PEMERINTAH KOTA MANADO ATAS PERUBAHAN DANA ALOKASI UMUM: SUATU KAJIAN KUALITATIF Wenas, Jacqualine G.; Karamoy, Herman; Morasa, Jenny
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 1 (2020): JMBI Vol 7 No. 1
Publisher : FEB Universitas Sam Ratulangi Manado

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

Abstract

The purpose of this research examine the opportunistic behavior of the Manado City Government over changes in the General Allocation Fund (DAU) developed by Maryono (2013) and to obtain empirical evidence regarding the development of changes in the DAU allocation received from the Central Government and the opportunistic behavior of the Manado City Government over changes in the DAU throughout the 2014- Fiscal Year 2018. The approach used is a Qualitative Approach. Determination of key informants using purposive sampling techniques. Data collection techniques carried out by: Unstructured Interviews, Passive Participation Observation, and Documentation. Data analysis is performed through Data Reduction, Data Presentation, and Conclusion / Verification Activity. The results showed that the opportunistic behavior of the Manado City Government in responding to changes in the DAU: (1) Budgeting regional expenditure exceeds PAD as a source of regional income. Very high dependency behavior on DAU around 70 percent compared to PAD; (2) Non-proactive behavior towards developing the potential of resources to generate greater PAD contribution that exceeds or is balanced with regional expenditure expenditure, even though PAD can only finance 30 percent and is not fixed in nature; (3) Lack of developing a realistic attitude in formulating savings criteria in regional budgeting, especially savings in operational expenditure budgets to prioritize the use of the budget for the provision of community services; (4) Government's customary attitude to accept the fact that Manado City can only rely on the Service Sector due to the lack of natural resource potentialKeywords: Opportunistic Behavior, Local Government, General Allocation Funds.
Analisis Pengelolaan Keuangan Desa Pada Desa Passi dan Desa Muntoi Timur Kecamatan Passi Barat Kabupaten Bolaang Mongondow Makalalag, Magdalena; Morasa, Jenny; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.25003

Abstract

Abstrak. Penelitian ini bertujuan menganalisis pengelolaan keuangan desa, kendala yangmenghambat serta upaya untuk mengatasi kendala atas pengelolaan keuangan desa pada Desa Passi dan Desa Muntoi Timur Kecamatan Passi Barat Kabupaten Bolaang Mongondow.  Metode penelitian ini adalah penelitian kualitatif eksploratori. Content analysis (analisis isi) digunakan untuk menganalisis data yang terdiri dari reduksi data, tampilan data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan desa pada Desa Passi dan Desa Muntoi Timur Kecamatan Passi Barat Kabupaten Bolaang Mongondow sebagian sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa. Namun masih ditemukan beberapa kendala yaitu struktur birokrasi, sumber daya manusia, dan komunikasi. Upaya-upaya yang harus dilakukan terkait struktur birokrasi yaitu penggantian Kepala Desa dan melakukan audit. Upaya terkait sumberdaya manusia dilakukan kegiatan peningkatan kapasitas Aparat Desa dan melakukan penggantian Aparat Desa sesuai dengan Undang-Undang Desa Nomor 6 Tahun 2014. Upaya terkait komunikasi Pemerintah Desa telah bekerjasama dengan BPD melalui perantara Pemerintah Kecamatan.Kata Kunci: Pengelolaan Keuangan Desa, Regulasi, Kendala dan Upaya.
Pengaruh Penganggaran Partisipatif terhadap Kinerja Manajerial dengan Persepsi Keadilan dan Komitmen Organisasi sebagai Variabel Mediasi dan Desentralisasi sebagai Variabel Moderasi pada Kementrian Agama Provinsi Sulawesi Utara Tongian, Felix; Sondakh, Jullie J; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.19350

Abstract

Abstract. Good participatory budgeting will create a sense of justice that can make a person more committed and improve his performance. Reform in the field of state finance raises efforts to improve the public sector budgeting process with the implementation of performance-based budgeting. Participatory budgeting through fairness perceptions and organizational commitment is one of the factors for improving performance in the decentralized Ministry of Religious Affairs of North Sulawesi Province. The purpose of this research is to know the effect of participative budgeting on managerial performance either directly or indirectly by using perception of justice and organizational commitment as mediation variable as well as decentralization as moderation variable at Ministry of Religion of North Sulawesi Province. Instrument in this research is questionnaire with scale likert 1-5 and processed using program SPSS version 23. Analysis method used is Path Analysis to test indirect influence and residual test to test moderation variable. The results show that the perception of justice mediates the influence between participatory budgeting on managerial performance, and organizational commitment mediates the effect of participatory budgeting on managerial performance. While the decentralization variable does not moderate the influence between participative budgeting on managerial performance. This means that an increase in participatory budgeting will affect the improvement of managerial performance either directly or indirectly with the perception of justice and organizational commitment at the Ministry of Religious Affairs of North Sulawesi Province.               Keywords: Participatory Budgeting, Justice Perception, Organizational Commitment, Decentralization, Managerial Performance.Abstrak. Penganggaran partisipatif yang baik akan menimbulkan rasa keadilan sehingga dapat membuat seseorang lebih berkomitmen dan meningkatkan kinerjanya. Reformasi dibidang keuangan negara menimbulkan upaya memperbaiki proses penganggaran sektor publik dengan penerapan anggaran berbasis kinerja. Penganggaran partisipatif melalui persepsi keadilan dan komitmen organisasi menjadi salah satu faktor untuk peningkatan kinerja di Kementerian Agama Provinsi Sulawesi Utara yang terdesentralisasi. Tujuan penelitian ini untuk mengetahui pengaruh penganggaran partisipatif terhadap kinerja manajerial baik secara langsung maupun secara tidak langsung dengan menggunakan persepsi keadilan dan komitmen organisasi sebagai variabel mediasi serta desentralisasi sebagai variabel moderasi pada Kementerian Agama Provinsi Sulawesi Utara. Instrumen dalam penelitian ini adalah kuesioner dengan skala likert 1-5 dan diolah menggunakan program SPSS versi 23. Metode analisis yang digunakan adalah analisis jalur untuk menguji pengaruh tidak langsung dan uji residual untuk menguji variabel moderasi. Hasil penelitian menunjukan bahwa persepsi keadilan memediasi pengaruh antara penganggaran partisipatif terhadap kinerja manajerial dan komitmen organisasi memediasi pengaruh antara penganggaran partisipatif terhadap kinerja manajerial. Sedangkan variabel desentralisasi tidak memoderasi pengaruh antara penganggaran partisipatif terhadap kinerja manajerial. Artinya, peningkatan penganggaran partisipatif akan berpengaruh terhadap peningkatan kinerja manajerial baik secara langsung maupun secara tidak langsung dengan persepsi keadilan dan komitmen organisasi pada Kementerian Agama Provinsi Sulawesi Utara.Kata kunci: Penganggaran Partisipatif, Persepsi Keadilan, Komitmen Organisasi, Desentralisasi, Kinerja Manajerial
ANALISIS PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA Lasabuda, Anastasya A.; Morasa, Jenny; Tirayoh, Victorina Z.
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.15.2.28068.2020

Abstract

All government entities using funds from national and regional budgets must prepare financial reports referring to government accounting standards which regulated in government regulation No 71 in 2010 and start begin on 2015. The regional goverment financial reports required to be properly according to applicable regulation. Financial reports regional was a responsibility and performance picture in an accounting periods. The purpose of this study was to analyze the accrual basis implementation of SAP No 71 years 2010 and to know the impact ot the financial statement presentation on BPKAD in North Sulawesi Province. Methods used is descriptive qualitative, through observation, interview, analysis and make inferences. The research results showed the application of the base accrued in BPKAD of North Sulawesi Province in the presentation of the financial statements was in accordance with SAP No 71 years 2010. The impact caused by the accounting system based accrual that this report financial more than easier, quick and integrated, and can tell about information budget expended and can be monitored directly by the management to decision maker.
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