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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Journal of Asean Studies on Maritime Issues Jurnal Ipteks Akuntansi Bagi Masyarakat Manajemen Bisnis dan Keuangan Korporat
Sifrid S. Pangemanan
Universitas Sam Ratulangi, Manado
Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF MERGERS AND ACQUISITIONS ON FINANCIAL PERFORMANCE OF COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Mamahit, Bonaventura L. A.; Pangemanan, Sifrid S.; Tulung, Joy E.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1224.716 KB) | DOI: 10.35794/emba.v7i4.26570

Abstract

Abstract: General elections and government policies are affecting the company that conducted M&A in Indonesia. Furthermore, financial performance is observed to analyze the impact on M&A companies. The ratio that used in this research is a liquidity ratio that is Current Ratio as the dependent variable and profitability ratio that is Return on Equity, Return on Assets, Operating Profit Margin, Gross Profit Margin, and Net Profit Margin as the independent variable.  The data is taken from the company's annual report and the statistical analysis tools used in this research are Stata. To observe the changes in financial performance value the Panel Data Regression is used in this research, for before and after M&A the Wilcoxon Signed Rank Test has been conducted in this research.  As a result of the statistical analysis this research has determined the company's financial performance through years and within the period from before and after the company conducted M&A. The result of this research indicates that the average value of the profitability ratios on the company performance before M&A is greater than the period after M&A. Based on the Wilcoxon signed-rank test it is only GPM and CR that have no significant influence on the before and after the company conducted M&A Keywords: financial performance, mergers and acquisitions, companies, profitability ratio, liquidity ratio.
COMPARATIVE ANALYSIS OF EXPERIENTIAL MARKETING BETWEEN MALE AND FEMALE CUSTOMER ONLINE SHOP(CASE STUDY AT FACULTY OF ECONOMIC AND BUSINESS SAM RATULANGI UNIVERSITY) Manalu, Marchell F.; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1208.368 KB) | DOI: 10.35794/emba.v7i4.26749

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Abstract: The emergence of e-Commerce in Indonesia resulted due to the growth of the Internet, affected people’s preference for online shopping. Customers will get a different experience and gain a different advantage while shopping online, especially for a fashion product. there are still a lot of complaints about customer experience that can affect the customer intention to buying goods from online experience, whether for man and women. In this globalization era, information is one of the most important thing, it can be seen as the massive development and growth in information technology and sure it cannot be separated from our daily life, since it is already become the part of human lifestyle right now. The beginning of this era is started with invention of what we called now Internet. Internet is really useful in terms of information sharing and to communicate or connect people that is not limited in region and time, and it also can be very useful for our daily life needs, for government bureaucracy, education needs, and trade. if we talk about trade and internet, it is really relatable right now, since e-Commerce thing is what we see as a trend in this era.Keywords: experiential marketing, e-commerce, male and female customer
PERLAKUAN AKUNTANSI BELANJA MODAL PADA DPPKAD PEMDA KOTA PALU Meirene, Anggela Heyfi; Pangemanan, Sifrid S.; Affandi, Dhullo
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 361 - 476
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.727 KB) | DOI: 10.35794/emba.v2i3.5565

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Pemegang Kekuasaan Pengelolaan Keuangan Daerah (PKPKD) yaitu Kepala Daerah, baik Gubernur, Walikota, dan Bupati mereka mendelegasikan kewenangannya kepada SKPD, yang mempunyai kewajiban melakukan penyajian dan pertanggungjawaban transaksi dilingkungan Satker dan dilaporkan kedalam laporan keuangan. Perlakuan akuntansi belanja modal adalah entitas penting SKPD dalam meyajikan dan mempertanggungjawabkan keuangannya. Tujuan penelitian ini untuk menganalisis perlakuan akuntansi belanja modal pada DPPKAD Kota Palu dan data yang digunakan adalah data kualitatif. Metode yang digunakan deskriptif kualitatif untuk mengetahui data yang dikumpulkan dan diklasifikasikan dari DPPKAD Kota Palu serta membandingkan sesuai dengan peraturan yang berlaku. Hasil penelitian menunjukan DPPKAD sudah sepenuhnya melaksanakan pengakuan, pengukuran, pencatatan, pelaporan dan pengungkapan akuntansi belanja modal sesuai PP No.71/2010 tentang SAP, namun dalam pelaporan keuangan tidak membuat laporan arus kas, karena tidak melakukan fungsi perbendaharaan. Meningkatkan kinerja terhadap perlakuan akuntansi belanja modal yang lebih efektif disetiap anggaran. Sebaiknya pimpinan DPPKAD Kota Palu mencatat dan menyajikan perlakuan akuntansi belanja modal sesuai dengan Peraturan Pemerintah yang berlaku. Kata kunci: pengakuan, pengukuran, pencatatan, pelaporan, pengungkapan
ANALISIS PENERAPAN METODE DIRECT COSTING TERHADAP PENENTUAN HARGA POKOK PRODUKSI PADA PT. BANGUN WENANG BEVERAGE COMPANY Poluan, Christian; Pangemanan, Sifrid S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 001- 117
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.456 KB) | DOI: 10.35794/emba.v3i1.6564

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Masalah penentuan harga pokok produksi akan selalu dihadapi oleh perusahaan industri. Ini merupakan salah satu hal yang membedakan perusahaan industri dengan perusahaan dagang. Bila terjadi kesalahan dalam penentuan besarnya harga pokok produksi, maka akan berakibat terjadinya kesalahan pada neraca dan laporan rugi laba untuk periode yang bersangkutan. Tujuan penelitian ini untuk mengetahui penerapan metode direct costing terhadap penentuan harga pokok produksi pada PT. Bangun Wenang Beverage Company tahun 2011. Data yang digunakan adalah data kuantitatif dan sumber data yang digunakan yaitu data sekunder. Metode analisis yang digunakan adalah metode deskriptif yaitu untuk mendapatkan gambaran yang jelas dan terperinci mengenai suatu keadaan berdasarkan data atau informasi yang didapatkan. Hasil dalam penelitian ini menujukkan bahwa penentuan harga pokok produksi pada 955.479 unit per krat Coca-Cola size 295 ml dengan perhitungan menggunakan metode direct costing memperoleh biaya yang lebih rendah yaitu Rp. 20.689.970.007 dibanding perhitungan dengan metode full costing yang digunakan perusahaan yaitu Rp. 22.314.237.176. Perusahaan bisa menggunakan metode direct costing karena kegiatan produksi perusahaan tidak hanya menghasilkan satu jenis produk melainkan beberapa macam produk, sehingga memungkinkan perhitungan dengan metode ini. Kata kunci: harga pokok produksi, metode direct costing.
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Nindar, Muhamad Riski; Pangemanan, Sifrid S.; Sabijono, Harijanto
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 01 - 122
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.46 KB) | DOI: 10.35794/emba.2.1.2014.3509

Abstract

Pajak merupakan pendapatan negara yang cukup potensial untuk menunjang keberhasilan pembangunan nasional. Penerimaan dari sektor pajak merupakan sumber penerimaan negara terbesar. Banyak cara yang dilakukan Direktorat Jenderal Pajak untuk meningkatkan penerimaan negara dari sektor pajak. Salah satunya dengan melakukan penagihan Pajak Pertambahan Nilai (PPN) dengan surat teguran dan surat paksa. Tujuan penelitian ini adalah untuk memahami tingkat efektivitas dan kontribusi PPN dengan surat teguran dan surat paksa dalam rangka meningkatkan penerimaan PPN pada Kantor Pelayanan Pajak Pratama Manado. Metode yang digunakan dalam penelitian ini adalah metode deskriptif komparatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deksriptif komparatif rasio yaitu rasio efektivitas penerbitan surat teguran dan surat paksa, dan rasio kontribusi penerimaan tunggakan PPN. Hasil penelitian menunjukkan bahwa Penagihan PPN dengan surat teguran dan surat paksa tidak efektif dan memberikan kontribusi yang sangat kurang terhadap penerimaan PPNdi KPP Pratama Manado. Hal ini disebabkan oleh penanggung pajak lalai, tidak mampu melunasi utang pajaknya, mengajukan keberatan atas tunggakan pajaknya dan mengajukan permohonan angsuran terhadap tunggakan pajaknya. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan Kepala KPP Pratama Manado untuk lebih meningkatkan efektivitas surat teguran dan surat paksa sehingga penerimaan pajak lebih meningkat. Kata kunci: penagihan pajak, surat teguran, surat paksa
ANALYZING EMPLOYEES’ PERCEPTION OF TRADITIONAL AND MODERN RECRUITMENT Kaharuddin, Indira Wardhani; Pangemanan, Sifrid S.; Rumokoy, Farlane S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 4 (2018): JE VOL 6 NO 4 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.413 KB) | DOI: 10.35794/emba.6.4.2018.21664

Abstract

Abstract: Recruitment process has been evolved along with emerging technological innovations. The process of seeking and applying job now can be conduct in two ways, through traditional and through the modern system. In traditional recruitment, applicants are using physical sources and worth of mouth as a source to find vacancies and applied their resume directly to the company. While in modern or what also called e-recruitment applicants could find the information of job descriptions in the internet and applied their resume through the online system as well, such as corporate website and email. This research aims to analyze on the employees’ perception of traditional and modern recruitment. This research is using qualitative research to gain a deeper understanding about the topic and the type of this research is exploratory research. Population in this research are all elements that can be respondent which are the employees which believes had the experiences of seeking and applying for job. The result of this research shows that traditional recruitment is more effective from the employees’ perspective because it bring them higher opportunities get a position in the applied company. Researcher recommend for the organization to provide exact and certain process in their online system. Keyword : recruitment techniques, traditional recruitment, modern recruitment, employees’ perception
ANALYSIS OF IMPACT THE MODERN MARKET TOWARD RETAILERS IN PASAR BERIMAN TOMOHON Runtu, Marseila Esterlita; Pangemanan, Sifrid S.; Tumbuan, Willem J.F.A
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 3 (2018): JE VOL 6 NO 3 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1014.296 KB) | DOI: 10.35794/emba.v6i3.20210

Abstract

Abstract: There are two types of markets, namely modern markets and traditional markets. Modern market is a place where people can buy goods with comfortable and clean. The traditional market can be defined as a meeting place for sellers and buyers. As for the society market as a place for social interaction and market is also the economic backbone of the community. This research was conducted in Pasar Beriman Tomohon. The objectives are to determine the impact of modern market presence towards retailers in Pasar Beriman Tomohon. This research is a descriptive research with qualitative methodology. The population in this study is retailers of Pasar Beriman Tomohon. 10 respondents were chosen as samples. These results indicate that the presence of modern market does not significantly affect retailers in Pasar Tomohon, only retailers clothing and cosmetics experiencing the impact of the modern market presence. For traditional market retailers in order to increase the quality of the product, they must keep their cleanliness and friendliness so that consumers are interested and more convenient to go shopping in Pasar Beriman Tomohon. Keywords: traditional market, modern market, retailers
THE ANALYSIS OF DETERMINANT ON CUSTOMER REPURCHASE BEHAVIOR AT MATAHARI DEPARTMENT STORE MANADO TOWN SQUARE Wakary, Gizela. C.; Pangemanan, Sifrid S.; Tielung, Maria V.J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.129 KB) | DOI: 10.35794/emba.v7i3.24040

Abstract

One way to retain customers and make customers buy again is by analyzing what factors affect the customer’s intention to repurchase. Matahari Department Store is the largest retail company in Indonesia engaged in fashion, Matahari Department Store has 151 outlets in more than 60 cities and one online store MatahariStore.com. The purpose of this research was to analyze the factors that influence Customer Repurchase. In the beginning of the research there are twenty factors that are determined as material for testing and research. The methodology of this research is quantitative which used two kinds of factors analysis method both explanatory factor analysis and confirmatory factor analysis. The samples of the research are 100 samples which are the customers of Matahari Department Store Manado Town Square. In the result of the study there is one thirteen factor that eliminated which is Competition, Regulation, Perceived, Promotion, Business Segment, Psychological, Trends, Word of Mouth, Price Lining, Discount, Product Variety, Place and Environment, this factor eliminated because the extraction value of this factor less than 0.5. And suggestions for companies to be able to analyze again what are the factors influence the customers buying interest or how to maintain it. Keywords: repurchase behavior, marketing, consumer behavior, brand, trust.
ANALISIS PERENCANAAN LABA PERUSAHAAN MELALUI PENERAPAN BREAK EVEN POINT PADA PT. TIRA AUSTENITE TBK BITUNG Buata, Nirmala; Ilat, Ventje; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 592- 716
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.626 KB) | DOI: 10.35794/emba.3.1.2015.7324

Abstract

Analisis Break Even Point (BEP) atau titik impas, merupakan teknik analisis untuk mempelajari hubungan antara biaya total, laba yang diharapkan dan volume penjualan. Secara umum analisis ini juga memberikan informasi mengenai margin of safety yang mempunyai kegunaan sebagai indikasi dan gambaran kepada manajemen berapakah penurunan penjualan dapat ditaksir sehingga usaha yang dijalankan tidak menderita rugi. Tujuan penelitian ini  untuk mengetahui volume peningkatkan laba yang dicapai PT. Tira Austenite Tbk pada periode yang ditentukan dan untuk mengetahui tingkat laba yang lebih besar untuk dicapai perusahaan pada periode berikutnya. Metode analisis yang digunakan adalah analisis deskriptif.  Hasil penelitian menunjukan bahwa secara umum kinerja penjualan dan pengelolaan biaya-biaya yang dilakukan oleh PT. Tira Austenite Tbk Bitung sudah cukup efisien Selama tahun 2009-2011 PT. Tira Austenite Tbk memproduksi produk Oksigen  6 m3 dan karbondioksida  di atas titik impas dengan kata lain PT. Tira Austenite Tbk mampu memperoleh laba, dan laba ini bergerak cukup signifikan dari hasil penjualan dan hal tersebut berarti perusahaan  telah mampu merencanakan perolehan laba dengan sebaik mungkin. Pihak manajemen sebaiknya mempertahankan penggolongan biaya-biaya, agar tetap cermat dan efisiensi. Kata kunci : perencanaan laba, penerapan break event point
A COMPARATIVE STUDY OF CONSUMER PREFERENCES OF COFFEE SHOP IN MANADO (CASE STUDY: STARBUCKS AND EXCELSO COFFEE SHOP) Thessalonica, Kereh Clarissa; Pangemanan, Sifrid S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 4 (2018): JE VOL 6 NO 4 (2018)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.02 KB) | DOI: 10.35794/emba.v6i4.21927

Abstract

Abstract: The presence of coffee house modern or coffee shop has given a change of culture in Indonesia, where it is no longer only a big fan of coffee who wants to go to a coffee shop because nowadays it is not only to fulfill the functional needs but it leads to emotional needs. Consequently coffee consumption in Indonesia continues to increase, and increase consumer demand for Coffee business. The aim of this research is to analyze consumer preferences of coffee shop between Starbucks and Excelso in Manado measure by brand image, brand loyalty, price and word of mouth. This research is quantitative type of research, which uses primary data obtained through questionnaires and uses independent sample t-test as the analytical  tool. The population of this research is peoples in Manado who has experience in Starbucks and Excelso coffee shop, where the sample size is taken from 100 respondents who also has experience with both stores. The result from this research found that there is no significant difference between Starbucks and Excelso coffee shop measured by brand image, brand loyalty, price and word of mouth. Starbucks and Excelso coffee shop should more considering on the factors that influence the consumer buying behavior. Keywords: comparative study, consumer preferences, coffee shop, starbucks and excelso 
Co-Authors Abram Ventura Wardana Putra, Abram Ventura Wardana Ahmad Maulana Ngurawan, Ahmad Maulana Angela, Beybs . Anggela Heyfi Meirene Angkouw, Karina Roseline Angraeni, Elvinda Febry Apita, Grisela Vivi Areros, Kartika L. Arindah Walangitan, Arindah Arsyad, Annisa M.T Aurelia Indah Molle Baguna, Nabella L Benu, Nada Astria Carmel Benu A.C. Benu Berhimpon, Gabriella . Bittie, Windy . Briando N.V. Walangitan Budiang, Feibe Teresa Chrisdy Rumerung Christian Poluan Christo Minardo Runtuwene Damongilala, Novia N. Dave Danie Lie, Dave Danie David P.E Saerang David P.E. Saerang David Paul Elia Saerang Deddy Sutrisno Surjaanto Derek Patriksen Osvaldo, Derek Patriksen Dhullo Afandi Dhullo Affandi Dio Rio Roring Dulloh Afandi Eirene Natalia Makal Eman, Trivena Deyvi Esterlita, Geruh D. N. Esther Yosilia Ernawati Longdong, Esther Yosilia Ernawati Evran Lexy Tambuwun Farlane Rumokoy Farlane S. Rumokoy Ferdinand J. Tumewu Ferdinand Tumewu Fitty Valdi Arie, Fitty Valdi Frederik G. Worang, Frederik G. Friska Baramuli, Friska Friskia Oroh, Friskia George, Stevany Carla Sophia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gerungai, Natalia Y.T. Gerungan, Dei Gustiani Goni, Priskila Hana Debora Gosal, Melisa Maria Gratia Wuntu Harijanto Sabijono Hazra Muda, Hazra Heince R. N. Wokas Heince Wokas Hendra H Hendrik Gamaliel Hengkeng, Gleidys Audina I Gede Suwetja Indah Heidy Poluakan Inggriani Elim Jessy D.L Warongan, Jessy D.L Jilly Gabriella Eman Johan R. Tumiwa, Johan R. Johan Tumiwa Jones, Tifani Joy Elly Tulung Judisty Kaumbang, Judisty Kading, Meylani Selvi Kakasih, Gita Gabriella Kalangi, Kevin . Kalendesang, Angelita Chyntia Kaloh, Yunita Agmenia Kalumata, Gabriella F. M. Kananlua, Abigael L. Kaunang, Karenina I. Kawenas, Calvien Kawengian, Kezia D. Kawet, Octodavid Keita Ch. M. Kalangi Kezia, Panambunan Eunike Monicca Kindangen, Indah Rani Jessica Kindangen, Natalia Shareen Kotangon, Armando Andika Kumaat, Mentari G. Kumendong, Andreano . Lahia, Bonifasius J. Lahida, Naya W. Lalelung, Marcela E. Laluyan, Wanda Nadya Lantang, Andhy Philip Lasut, Nanhito Clary Latjandu, Lady D. Lawani, Pamela Lendo, Octaviany Pricillia Lidia Mawikere Linda Lambey, Linda Lisa Christy Longgorung Loupatty, Sindie Margaretha Lumempouw, F. Geraldy Lumentut, Lusiana Lumentut, Pricilia Inry Lumintang, Yecika Glady Lumowa, Pingkan W.R. Luntungan, Clarissa A. R. Macawalang, Andre H.S Malonda, Alvincent . Mamahit, Bonaventura L. A. Mamangkay, Greyshella Sesdi Mambu, Christie Natalia Manalu, Marchell F. Mandagi, Reynaldi R. Mandey, Stevani Risel Manumpil, Ni Made V.A Maralending, Joshua Antika Maria Tielung Mariska Rondonuwu Marthin, Titien Marulitua C. Siahaan Masinambow, Chriskendry H. Matheos, Anggun N. Mawuntu, Keren A. Meily Y. B. Kalalo, Meily Y. B. Melisa Ngangi, Melisa Mengko, Lidya P. Merinda H. Ch. Pandowo Michelle Anastasya Porawouw Michelle Inri Fifalia Nangka Moniaga, Yosafat Timotius Moningka, Valerin Ariella Muhamad Riski Nindar Muin, Resti C Muljono, Wulan . Nani, Siti Sakina Nefry, Pajow A. Nelby T. Pasambuna Ni Wayan Surina, Ni Wayan Nirmala Buata Novi S. Budiarso, Novi S. Novita Regina Kumambong, Novita Regina Nur, Santi Ali M. Nurcahyo, Arkhan Billy Otinur, Faujan Palilingan, Kartini A.T. Palilingan, Lingkan N. Pamela Pantouw Pangerapan, Sonny . Pangkey, Giacita C. M. Pangkong, Blessy Monica Paoki, Esther Patricia Paramitha Sandy Mokodompit Parrangan, Gabby Angelina Paulus, Yavet Peggy Adeline Mekel Pelu, Fahcmy Idris Pesik, Rebecca Pinatik, Sherly . Polii, Florida P. K. Pondaag, Cloudian E. Pongoh, Virginia Ponto, Regina G. G. Porawouw, Regita . Prang, Seruni J. Putera, Tumonggor Christiando Ramli, Kaharuddin Randy Wattilete Raven Pardomuan Siagian, Raven Pardomuan Reynaldo Lomboan Reynold Briando Turangan, Reynold Briando Richard Laurenz Mumu, Richard Laurenz Riefad, Muh. Riefky Rima Ayu Lestari Riska Valentine Ulaan, Riska Valentine Rizka Amerchia Woruntu, Rizka Amerchia Robert Lambey Rondonuwu, Billy Imanuel Rondonuwu, Maxmilian Kevin Rondonuwu, Sintje S. Roringpandey, Prisky Mercedes Rudy J. Pusung Rudy J. Pusung Pusung Rugian, Veyne Rumokoy, Farlane S Runtu, Marseila Esterlita Saerang, Regina T. Samban, Yonatan W. A. Sanggor, Eukaristia M Sangian, Yosua G. Sarapi, Natalia Melinda Sendow, Fiorentina F. Shinta Ismail Shintia Malombeke Sihadi, Intan Purwatianingsih Sinon Dotulong Sinsu, Eirene E. Siwy, Gracia Sondakh, Harini . Sonny Pangerapan, Sonny Stella C. Daun Stevanus M. Lariwu Steven J. Tangkuman Steven Tangkuman Sumarauw, Siska I. Sundah, Prisilia Ester Supit, Christoffel C.T Sutria Langling Manorek, Sutria Langling Syermi S.E. Mintalangi Takahindangen, Eka A. Tamatompol, Elisa . Tamboto, Filia C. Tamuntuan, Santa . Tangel, Anastasia G.S Taroreh, Bryan F. W. Theodorus Vincent Rau Thessalonica, Kereh Clarissa Timmy Supit Tirayoh, ⁠Victorina Z. Treesje Runtu Tuela, Novaldy Tuilan, Brenda Melania Tumbuan, Willem J. F. Alfa Tumewu, Ferdinand . Tumiwa, Johan . Tumober, Jennifer Roselyn Ventje Ilat Vergina Sheren Bawoleh, Vergina Sheren Vicaristy Amanda Tumengkol Victorina Z. Tirayoh Vidya E.C. Nggiu Vincensius, Resilooy Marcho Vivian Febriani Derek Waha, Gebby Gabriella Wahani, Rezha Geovani Wajong, Frity C. Wakary, Gizela. C. Walewangko, Christ D. Wangke, Shinta J. C. Warokka, Gloria F. Warongan, Jessy Waronggan, Jessy D.L Watung, Irene I. Willem J.F AlfaTumbuan, Willem J.F Willem J.F.A Tumbuan Wilmar, Christian Denisius Winda Angraini Jalaham Wongkar, Velasco Wowor, Wenseslaus Wuisang, Virginia Michelle Wuwungan, Ivana . Yeriko A. N. Tampi, Yeriko A. N. Yuliati Yosephani Makaombohe Yunita Melani Sanger, Yunita Melani