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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 IMPORTANCE AND PERFORMANCE ANALYSIS OF COMPENSATION PROGRAM IN PT. GRAPARI TELKOMSEL MANADO Goni, Priskila Hana Debora; Pangemanan, Sifrid S.; Pandowo, Merinda .
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 1 (2018): JE VOL 6 NO 1 (2018)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.258 KB) | DOI: 10.35794/emba.v6i1.19016

Abstract

Grapari Telkomsel Manado. The research type is quantitative descriptive method, using Importance and Performance Analysis as the analysis tool. 50 employees of PT. Grapari Telkomsel Manado, participated in this research, resulted in  groups of compensation program in accordance to the importance and performance of each compensation program. There were attributes of the compensation program in PT. Grapari Telkomsel Manado:  living allowance, phone credit,  are plotted in quadrant I that indicates a good performance and a high level of importance. Overtime pay are plotted in Quadrant II. The respondents attached a high level of importance to these compensation program, yet have a deficient performance. On the other hand, basic salary are in Quadrant III. They are considered to be not important and have a deficient performance. The company has to pay a special attention to living allowance and phone credit. For an instance, to allocate more resources in order to improve those compensation programs.Keywords: compensation, importance and performance analysis
THE EFFECTIVENESS OF IN-APPLICATION PURCHASES ON MOBILE APPLICATIONS (CASE STUDY AT MOBILE GAMES APPLICATION) Kaunang, Karenina I.; Pangemanan, Sifrid S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 2 (2018): JE VOL 6 NO 2 (2018)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.242 KB) | DOI: 10.35794/emba.v6i2.19876

Abstract

 Abstract: The using of in- application purchases comes with some issues along with risk because of using real money to buy virtual items, this study aims to analyze the effectiveness of in-application purchases business marketing model on mobile applications, in this case mobile games application, which is gained from consumers perception about in-application purchases. The objective of this study is to know the effectiveness of in-application purchases towards mobile games application by analyzing the consumers purchase or buying behavior. This research uses Qualitative Method with In-depth Interview, in order to know more about in-application purchases from consumers perspective. The result of this research is in-application purchases business marketing model are effective for mobile application, especially mobile games applications. This research also found that the consumers purchasing behavior are affected with social influence, hedonic motivation, and habit. For the consumer satisfaction, are determined by effort expectation, price value, and performance expectation. Based from the result gained, the consumers respond are mostly positive, and they become a loyal consumer based on the factors above, which caused an advantages for the company. From the result, the researcher recommended the company to add more various feature to the games and put age limit for purchasers. Keywords: in-application purchases, mobile applications, mobile marketing,  qualitative method, consumer behavior, internet marketing, and consumer perception.
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PENGADAAN DAN PENYALURAN PERSEDIAAN OBAT PADA RSUP PROF. DR. R. D KANDOU MANADO Rondonuwu, Maxmilian Kevin; Pangemanan, Sifrid S.; Elim, Inggriani
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 (611.486 KB) | DOI: 10.35794/emba.v7i3.25062

Abstract

Abstrak: Sistem Informasi Akuntansi merupakan sebuah sistem yang memproses data dan transaksi guna menghasilkan informasi dalam perencanaan, pengendalian, dan pengoperasian suatu kegiatan. Penelitian ini bertujuan untuk : (1) menganalisis sistem informasi akuntansi atas pengadaan dan penyaluran persediaan obat yang digunakan di RSUP Prof. Dr. R.D. Kandou Manado (2) menganalisis pengendalian internal yang dilakukan di RSUP Prof. Dr. R.D. Kandou Manado (3) mengetahui pencatatan persediaan yang dilakukan di RSUP Prof. Dr. R.D. Kandou Manado. Metode yang digunakan dalam penelitian ini adalah metode deskriptif yang tujuannya mengumpulkan setiap data yang dianalisis kemudian ditarik sebuah kesimpulan. Jenis penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian yang diperoleh bahwa Sistem Informasi Akuntansi Pengadaan dan Penyaluran Persediaan Obat sudah sesuai dengan teori-teori yang berlaku umum. Pengendalian internal yang dilakukan sudah baik dan sesuai dengan teori prosedur yang berlaku umum. Pencatatan persediaan sudah baik dengan adanya sistem komputerisasi milik rumah sakit dan kementrian yang saling terintegrasi. Sistem informasi akuntansi yang telah diterapkan sudah baik namun perlu menerapkan sistem informasi akuntansi berbasis komputer modern dikarenakan begitu banyaknya transaksi pembelian yang dilakukan, dimana antara file perencanaan hingga pelunasan saling terintegrasi.Kata Kunci: sistem informasi akuntansi, persediaan obat, pengadaan dan penyaluran.
ANALYSIS 0F LEADERSHIP ROLE: EVIDENCE FROM INDUSTRIES IN MANADO Eman, Trivena Deyvi; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 1 (2018): JE VOL 6 NO 1 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.304 KB) | DOI: 10.35794/emba.v6i1.19316

Abstract

Abstract: In industries Manado personal characteristics of the leaders determine leadership role.This research is all about identifying factors affecting the workers’ perception of an Leadership role at An industries in Manado. These industries ranging from PT Astra Isuzu International Manado (Car distributor), Multimart (Retail), Girsafotocopy and print (Printing service) and WarungBendito (Restaurant).This research is categorized as causal research. Causal research is quantitative and structured in design. Causal research differs in its attempt to explain the cause and effect relationship between variables. This research is conducted in Manado, North Sulawesi during the first semester of 2018. Since this study entirely uses primary data which obtained via questionnaire to the 230 samples, this research is categorized as a field research. Statistical result shows that task assignment and personal characteristic does not significantly affect Leadership Role of leaders in various industries in Manado. It means, how managers or leaders delegate task does not determine the character of the leaders themselves, whether it is positive or negative. The companies across Manado should pay attention to the findigs, Good leading character of a leader will strengther the leader’s relationship with employee which could create a better work environment.Keyword: effective leadership, task assignment, personal characteristics, professional characteristics, attitude
THE INFLUENCE OF EMPLOYEE ENGAGEMENT, WORKPLACE RECREATION AND WORKPLACE DIVERSITY ON EMPLOYEE PRODUCTIVITY AT PT. WENANG PERMAI SENTOSA MANADO Kumambong, Novita Regina; Pangemanan, Sifrid S.; AlfaTumbuan, Willem J.F
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 3 (2016): JE Vol.4 No.3 (2016) Hal. 001-101
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.998 KB) | DOI: 10.35794/emba.4.3.2016.13387

Abstract

Each company always want to have employees with a highly performance or productivity when work and also have ability to support company for a good performance to achieve the goal. More productivity means more outcomes, more outcomes mean more revenue, and having more revenue guaranteed the sustainability of the business. PT. Wenang Permai Sentosa is a "sister company" or subsidiary of AKR, Tbk, go-public company in Jakarta, that has contributed greatly to the development of business in Indonesia for over 50 years. In this study, population refers to the employees of PT. Wenang Permai Sentosa Manado by using saturation sampling technique and sample size of 102 respondents through questionnaires. This study used multiple regression analysis method. Result shows employee engagement has significant influence of employees’ productivity; workplace recreation has no significant influence of employees’ productivity; and workplace diversity has significant influence the employees’ productivity. PT. Wenang Permai Sentosa Manado should consider about the importance of the effect of employee engagement, workplace recreation, and workplace diversity in the company. And also, company should make more activities to improve the employee’s feel of connect with the company. Keywords: employee engagement, workplace recreation, employee productivity
ANALYSING THE INFLUENCE OF CREATIVITY AND INNOVATION EMPLOYEE ON DEVELOPMENT OF MAQNA HOTEL GORONTALO Kezia, Panambunan Eunike Monicca; 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 (633.013 KB) | DOI: 10.35794/emba.v6i4.21665

Abstract

Abstract: Within the company in order to be able to compete with other companies it is necessary to carry out creativity and innovation continuously. With the creativity that creates new ideas or ideas that are able to produce new products that have not been previously available and can be used by companies. innovation that gives more values to a product with a new idea that is different from other products. This study aims to determine the effect of creativity and innovation employee of  Maqna Hotel Gorontalo. The population is 150 employees and the sample is 60 respondents and researchers use slovin’s formula. The analytical method using multiple regression analysis. The result of this study indicate that simultaneously creativity and innovation on development of Maqna Hotel Gorontalo. It is better for Maqna Hotel Gorontalo employee to improve and development the creativity and innovation that is owned for the development of Maqna Hotel Gorontalo.Keywords: creativity, innovation, development company 
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON FIRM VALUE: EMPIRICAL STUDY OF COMPANIES LISTED IN IDX30 INDEX WITHIN 2013-2017 PERIOD Gosal, Melisa Maria; Pangemanan, Sifrid S.; Tielung, Maria V.J
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 (669.417 KB) | DOI: 10.35794/emba.v6i4.21050

Abstract

Abstract: In Indonesia, the implementation of Good Corporate Governance is still very poor compared to other ASEAN countries. However, if the implementation is done properly and correctly, it can increase the investor confidence and maximize firm value. This study aims to determine the effect of the GCG mechanism, especially Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and Audit Committee in increasing the firm value. Moreover, this study also aims to find out whether behind companies with high liquidity, GCG plays a role in influencing the firm value. The population of this study are companies listed on the IDX30 index within 2013-2017 period. The sample consists of 8 companies selected by purposive sampling technique. Data were analyzed descriptively and statistically using linear regression. Findings indicate that the GCG mechanism is significantly influenced firm value. While Institutional ownership is significantly influenced firm value. On the contrary, Managerial Ownership, Independent Board of Commissioners and Audit Committee has no influence on firm value significantly. It is recommended for companies to implement the GCG mechanism very well and consistent with the applicable rules, but not only for formality but as the actual application for the long-term development of the company.Keywords: good corporate governance, managerial ownership, institutional ownership, independent board of commisioner, audit committee, firm value
QUALITATIVE STUDY OF CONSUMER PERCEPTION ON RETAILER PRIVATE LOCAL BRAND PRODUCT (CASE STUDY AT ALFAMART AND INDOMARET MINI MARKET IN MANADO) Sondakh, Harini .; Pangemanan, Sifrid S.; Rumokoy, Farlane S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 NO 3 (2017) HAL 3885
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.586 KB) | DOI: 10.35794/emba.v5i3.18198

Abstract

Abstract: The continuously growth of business world of retail industry can’t be separate by how consumer react towards their private local brand that’s why the purpose of this study is to analyze consumer perception on Retailer Private Local Brand Product at Alfamart and Indomaret mini market in Manado area. using in-depth interview result show that most of respondents already buy private local brand of Alfamart and Indomaret mini market in Manado area but only certain kind of private local brand product (PLB) like mineral water, dry and wet tissue, under wear for man and woman, lighter, snacks and envelop. There are many more PLB products but only those products that dominantly purchased by consumers. By this, retailer like Alfamart and Indomaret mini market company need to maintain the selling of most purchased PLB products and hold the true identity of PLB product itself and able to compete with other famous brand not just by the price but also the quality of the product with lower and affordable price.Keywords: marketing, private local brand, consumer perception, perceived price, perceived quality, perceived risk, perceived value.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL DINAS DAERAH KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO Marthin, Titien; Saerang, David Paul Elia; Pangemanan, Sifrid S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25097.2013

Abstract

The aim of this research is to test the effect of participation in budgeting, motivation, and delegation of authority towards performance managerial at the Regency of Siau Tagulandang Biaro Island. The general problem in this study is the lack of participation in budgeting, motivation and delegation of authority thus affecting the managerial performance at Regency of Siau Tagulandang Biaro Island. The population of this research are the 3rd and 4th echelon as much as 54 respondents. Multiple regression analysis by Statistical Product and Service Solution (SPSS). Independent variables in this research are participation in budgeting (X1), motivation (X2), and delegation of authority (X3), and dependent variable is performance managerial at The Regency of Siau Tagulandang Biaro Island. Before hypothesis testing with F-test and t-test, it was done instrument testing covering validity test, reliability test, classical assumptions test, multicolinearity test, normality test, heteroscesdastisity test. The study results that motivation within budgeting have a significant and positive impact on managerial performance, while the participation and delegation of authority did not significantly affect the managerial performance at Regency of Siau Tagulandang Biaro Island.
ANALISIS KEPATUHAN PEMILIK RUMAH KOS DALAM MEMENUHI KEWAJIBAN PAJAK HOTEL DI KELURAHAN KLEAK KECAMATAN MALALAYANG Apita, Grisela Vivi; Pangemanan, Sifrid S.; 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.14.2.25478.2019

Abstract

One of the biggest local sources of regional income in Regional Original Revenue (PAD) is from the tax and retribution sector, where taxes are mandatory contributions that must be paid to the state. Tax payments have never been spared from various problems, one of which is the problem of compliance from taxpayers to fulfill obligations in paying taxes. The problems in this study include: (1) how the compliance of boarding house owners in meeting hotel tax obligations, (2) what are the obstacles in fulfilling boarding house owner compliance in meeting hotel tax obligations. The purpose of this study is to: (1) determine the compliance of boarding house owners in meeting hotel tax obligations, (2) constraints in fulfilling homeowner's compliance in meeting hotel tax obligations. The analytical method used in this research is descriptive qualitative in which the purpose of each data collected is analyzed then drawn conclusions descriptively. The results obtained from this study are that boarding house owners have not complied in fulfilling their hotel tax obligations, obstacles that affect the compliance of boarding house owners, among others: awareness of taxpayers, tax knowledge and understanding, tax socialization, and service tax. Boarding house owners are expected to increase awareness of their taxex so they can carry out their obligations as taxpayers.
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