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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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COMPARATIVE ANALYSIS OF STOCK EXCHANGE PERFORMANCE WITH MACROECONOMIC INDICATORS BETWEEN INDONESIA AND MALAYSIA Nangka, Michelle Inri Fifalia; Pangemanan, Sifrid S.; Pandowo, Merinda
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 1, No 4 (2013): Jurnal EMBA, HAL 2264 - 2381
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.394 KB) | DOI: 10.35794/emba.v1i4.3488

Abstract

Growth of economy on the country shows the growth of the country. It can be seen from several elements. Stock market is one of the elements that play the vital role of economic. Stock market has purpose to play the important thing of economic and industry growth of the country and also as a measurement that the sector industry growth well as the growth of economy with their performance. There are several macroeconomic indicators used to compare the stock exchange performance between two countries. This study aimed to compare stock exchange performance based on macroeconomics indicators such as inflation of Consumer Price Index (annual %), Real Interest rate and PPP conversion factor (GDP) to market exchange rate ratio between two countries namely Indonesia and Malaysia during the period of year 2003 until 2012. The type of this research is comparative study with secondary data collection techniques. Independent Sample t-test was used to test the average difference. The conclusion of this study is there is a different of stock exchange performance between Indonesia and Malaysia that based on inflation. There is no different of stock exchange performance between Indonesia and Malaysia based on interest rate and exchange rate. Keywords: stock exchange performance, inflation, interest rate, exchange rate
THE COMPARISON ANALYSIS OF CONSUMER COMPLAINT AND SWITCHING BEHAVIOR FROM XL TO TELKOMSEL PRODUCT IN MANADO Oroh, Friskia; Pangemanan, Sifrid S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 1072- 1203
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.307 KB) | DOI: 10.35794/emba.v3i1.7942

Abstract

Indonesia is one of the countries that experienced the most rapid growth in the mobile industry. The two examples of mobile industry are XL and Telkomsel. The objectives are to know if there is significant difference of consumer complaint and switching behavior between XL and Telkomsel. This research is a comparison type, by using quantitative method, in which use questionnaire as a tool to gather data and analysis. The hypothesis of this research is there is a significant difference of consumer complaint and switching behavior between XL and Telkomsel. The populations observed are those who are complaint and make a switching behavior between XL and Telkomsel in Manado with sample 100 respondents. This research analyzes about the compare means with independent samples T-test between XL and Telkomsel based on Technical, price/billing and miscellaneous problem.The result shows that are a mean different between XL and Telkomsel in terms of consumer complaint and switching behavior, and it are supported by level of significant.It is better for XL company management to improve the service quality for consumer, so the switching behavior can be decreased. Keywords: consumer complaint, switching behavior.
THE APPLICATION OF CAMEL MODEL ON BANKS LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2008-2010 Porawouw, Michelle Anastasya; Pangemanan, Sifrid S.; Mekel, Peggy A.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 124 - 233
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.325 KB) | DOI: 10.35794/emba.2.1.2014.3581

Abstract

Bank is an institution that serves as a financial intermediary between the parties who have funds with those who need funds as well as an institution that serves smooth traffic flow payments. The objectives of this research are mostly to analyze the influence of CAMEL model effect simultaneously on earnings and to identify the most significant factor of CAMEL model partially on earnings in go public banks listed on Indonesia Stock Exchange 2008-2010 periods. Meanwhile, types of the research that used in this paper are causal-comparative study and Multiple Linear Regression. Data used in this study is a secondary data that is obtained from the journal of research affiliated with CAMEL ratio such as: Capital Adequacy Ratio (CAR), Asset Quality (AQ), Operating Expense to Operating Income (OEOI), Loan to Deposit Raito (LDR) and the financial statements data from 15 banking companies listed in Indonesia Stock Exchange during 2008-2010. Hypothesis test shows that there are an influence simultaneously and partially of Capital Adequacy Ratio (CAR), Assets Quality, Operating Expense to Operating Income (OEOI), and Loan to Deposit Raito (LDR) on profitability. However, both of every bank managers and the researcher need to recover more indicators to clearly perceive an accurate level of approaches in terms of measuring the bank’s healthy. Keywords: CAMEL model, profitability
ANALISIS KINERJA KEUANGAN PEMERINTAHAN KOTA MANADO Tambuwun, Evran Lexy; Pangemanan, Sifrid S.; Afandi, Dhullo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 4 (2014): Jurnal EMBA, HAL 1- 116
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.714 KB) | DOI: 10.35794/emba.2.4.2014.6220

Abstract

Kinerja keuangan menunjukkan kondisi keuangan serta kemampuan pemerintah dalam memperoleh dan menggunakan dana untuk pembangunan negara dan menghasilkan pelayanan publik yang lebih baik. Untuk itu perlu diukur kinerja pemerintah, sejauh mana kemajuan yang dicapai oleh pemerintah dalam menjalankan tugasnya. Tujuan penelitian ini untuk mengetahui kinerja keuangan pada Pemerintah Kota Manado. Penelitian ini dilakukan di kantor Walikota Manado, data yang digunakan data kuantitatif berupa Laporan Realisasi Anggaran (LRA) Tahun 2011-2013. Metode yang digunakan metode deskriptif kuantitatif untuk mengukur kinerja keuangan dengan rasio keuangan. Hasil penelitian Rasio Derajat Desentralisasi kinerja keuangannya dinilai masih kurang, Rasio Ketergantungan Keuangan Daerah menunjukkan ketergantungan Pemerintah Kota Manado terhadap pendapatan dari Pusat dan Provinsi masih tinggi, tingkat kemandirian Pemerintah Kota Manado juga masih kurang diukur dengan Rasio Kemandirian Keuangan Daerah, kemudian efektivitas realisasi penerimaan PAD Pemerintahan Kota manado dikatakan cukup efektif, begitu pula halnya dengan efisiensi belanja Pemerintah Kota Manado yang dapat dikategorikan baik yang diukur dengan Rasio Efisiensi Belanja. Mengingat terbatasnya jumlah, jenis sumber-sumber Pendapatan Asli Daerah, diperlukan penyerahan beberapa sumber keuangan nasional yang potensial untuk dikelolah, dipungut sendiri oleh daerah dan menjadi penerimaan PAD.   Kata kunci: kinerja, keuangan, pemerintah.
THE ANALYSIS OF FACTORS AFFECTING EMPLOYEE RETENTION AT PT. HASJRAT ABADI MANADO Walangitan, Briando N.V.; Pangemanan, Sifrid S.; Tumewu, Ferdinand
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 470 - 594
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.813 KB) | DOI: 10.35794/emba.2.1.2014.4074

Abstract

Employee is a valuable asset that needs to be well-organized for acquiring a maximum organization performance. In other words, by using appropriate employee retention program would be very critical for creating sustainability of any organization. Therefore, this research study aims to investigating factors that affecting employee retention at PT. Hasjrat Abadi Manado such as: stress management, employee personal value match with job, employee empowerment and involvement, positive work experiences, compensation, training, supervisor support, mentoring, reward and recognition, fair performance appraisal with feedback, work-life balance, career development, organizational justice, organizational prestige, organizational commitment, location, job security, sense of belonging, and  interpersonal relationship. Specifically, the study sought to determine the association of interrelated employee retention variables by adopted the analysis of factors as a main research method. A sample size of 50 respondents from 105 permanent employees was used for study. Data was collected primarily through personal interview and self-administered survey and interpreted by using Statistical Program for Social Science. From the overall results, training has the most significant influence, and it followed by job security, mentoring, and employee empowerment and involvement. however, not all of factors evaluated that have strong influence to employee retention approach at PT. Hasjrat Abadi Manado. Keywords: employee retention, performance
THE KEY DRIVERS OF BANKS E-RECRUITMENT IN MANADO Kalangi, Keita Ch. M.; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1090 - 1211
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.024 KB) | DOI: 10.35794/emba.2.2.2014.4524

Abstract

Internet has linked most of the countries in this whole world. It is now becoming a critical communications tools and services, with distinct characteristics and communication capabilities that allow an organization or company to use them to achieve multiple communication goals. The objective of this research is to analyze how the key drivers of e-recruitment affect recruitment methods of Banks in Manado. This research is limited to three of Development Banks that are Bank Sulut, Bank Negara Indonesia, and Bank Rakyat Indonesia as Limited Companies that using online system to recruit the right employee from ramdom candidates. Method of Analysis used in this research is quanlitative method that aimed at making valid inferences from the often overwhelming amount of collected data. The implementation of e-recruitment system for recruiting new employees in observed bank in this research has made the recruitment system become beneficial in each bank. To conclude, related with the performance of these banks, the human resources department must consider about the importance of the key drivers because of these factors roles in stimulating the management parties of these banks to execute e-recruitment system in more effective and efficient way. Keywords: internet, e-recruitment, key drivers,bank recruitment.
PENERAPAN METODE FULL COSTING DALAM PENENTUAN HARGA TRANSFER PADA PT. MASSINDO SINAR PRATAMA MANADO Nggiu, Vidya E.C.; Pangemanan, Sifrid S.; Mawikere, Lidia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 001 - 115
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.228 KB) | DOI: 10.35794/emba.2.3.2014.5073

Abstract

PT. Massindo Sinar Pratama Manado adalah salah satu perusahaan swasta di Sulawesi Utara yang bergerak dalam bidang industri dan memiliki empat divisi sebagai pusat laba yaitu divisi springbed, divisi sofa, divisi kursi/meja dan divisi busa. Divisi busa menghasilkan busa jaya foam yang merupakan bahan baku produk springbed seperti comforta yang merupakan produk unggulan. Perusahaan dalam melaksanakan kegiatan operasionalnya seperti penetapan harga transfer divisi busa ke divisi springbed comforta belum menerapkan informasi akuntansi penuh. Setelah dibandingkan, maka ternyata dengan perhitungan cara perusahaan didapatkan harga transfer yang lebih rendah karena masih ada biaya pemasaran dan biaya administrasi dan umum yang tidak diperhitungkan. Dengan  menggunakan full costing maka harga transfer menjadi lebih akurat. Sebaiknya perusahaan menggunakan metode full costing dalam perhitungan harga transfer karena bermanfaat untuk perencanaan laba, pengendalian biaya atau pengawasan biaya, dan pembuatan keputusan. Dalam melaksanakan pengawasan biaya yang efektif dan efisien manajemen, perlu didukung oleh informasi yang tepat dan akurat dimana informasi tersebut akan sangat berpengaruh didalam pengambilan keputusan. Kata kunci: full costing, harga transfer
THE INFLUENCE OF JAPANESE MODERN CULTURE VALUE TOWARD PURCHASE DECISION MAKING PROCESS ON YOUTH SOCIETY IN MANADO Ngurawan, Ahmad Maulana; Pangemanan, Sifrid S.; Tielung, Maria V.J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 2 (2016): JE Vol.4 No.2 (2016) Hal. 121-265
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.284 KB) | DOI: 10.35794/emba.4.2.2016.12727

Abstract

The Japanese trending of new way on the modern culture now affects many aspects all around the country. From the technology aspect, film industry, music and also in fashion with odd ways. In Indonesia we are getting support by everything by in daily life, for example, in transportation, there so many Japanese products in automotive. Also, the aspect of new modern culture also is happening in Indonesia like otaku, anime, manga, and cosplay. Many incoming events helds in Indonesia from local scale to international scale influence young people. The event make more people interested with the Japanes. In Manado, the Japanese modern  culture impact on the young generation can be seen from many events that are held many times, as the main visitors in the Japanese modern culture event in. However parents also play important role in young generation involvement in Japanese modern culture events or to know more the Japanese modern culture are the parents cooperative enough to let them child to influence with it. Many young people follow the latest trend of Japanese culture example like the Fashion.The result of this research is that the Japanese modern culture is not significant with one possible reason is that not all of them have proper job to support their hobby in Japanese modern culture. The indicator related to parental controlling on the youth. Influence in decision making purchasing process in youth society in Manado. Keywords: modern culture, youth, decision making, market, consumer behaviour
PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH BERDASARKAN PSAK 109 Angraeni, Elvinda Febry; Pangemanan, Sifrid S.; Rondonuwu, Sintje S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL. 1145 - 1249
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.223 KB) | DOI: 10.35794/emba.v4i4.15257

Abstract

Abstrak : Kemiskinan merupakan salah satu masalah utama pada negara-negara berkembang seperti Indonesia. Untuk mengaplikasikan kepedulian sosial dan meningkatkan kesejahteraan umat manusia, Islam memberikan sebuah media yang dikenal dengan sebutan zakat. PSAK 109 menjelaskan bahwa zakat adalah harta yang wajib dikeluarkan oleh wajib zakat (muzakki) sesuai dengan ketentuan syariah untuk diberikan kepada yang berhak menerimanya (mustahiq). Tujuan penelitian ini adalah untuk mengetahui laporan keuangan pada BAZNAS Kota Bitung tentang akuntansi zakat, infak/sedekah sudah sesuai dengan PSAK 109. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa BAZNAS Kota Bitung belum menerapkan pencatatan laporan keuangan sesuai dengan PSAK 109. Sebaiknya pimpinan BAZNAS Kota Bitung segera menerapkan PSAK 109 dalam penyajian laporan keuangannya agar BAZNAS Kota Bitung memiliki laporan keuangan yang berkualitas guna menunjang transparansi dan akuntabilitas. Kata Kunci : Zakat, Infak / Sedekah, Laporan Keuangan, PSAK 109
ANALISIS KUALITAS PELAYANAN SEBAGAI UPAYA PENINGKATAN KEPUASAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK PADA UPTD SAMSAT TOMOHON Waha, Gebby Gabriella; Pangemanan, Sifrid S.; Warongan, Jessy D.L
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 2 (2019): JE VOL 7 NO 2 (2019)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.074 KB) | DOI: 10.35794/emba.v7i2.23547

Abstract

 Abstrak: Pajak Kendaraan Bermotor (PKB) adalah  sumber pendapatan daerah yang terbukti dapat memberikan sumbangsi yang tinggi terhadap daerah. Organisasi publik yang berhubungan langsung dengan pelayanan publik adalah UPTD Samsat Tomohon. Maka dari itu instansi harus memberikan pelayanan yang memuaskan bagi wajib pajak. Tujuan penelitian ini adalah untuk mengetahui bagaimana pelaksanaan UPTD Samsat Tomohon dalam memberikan pelayanan yang berkualitas agar wajib pajak merasa puas. Metode yang digunakan adalah deskriptif kualitatif. Hasil penelitian yang diukur berdasarkan teori kualitas pelayanan, dapat disimpulkan bahwa bukti fisik dinilai sudah cukup sesuai dengan beban kerja yang ada. Untuk fasilitas pelayanan masih perlu dibenahi. Empati sudah cukup baik. Kehandalan pegawai masih kurang memuaskan. Daya tanggap pegawai masih harus ditingkatkan. Jaminan yang berkaitan dengan masalah koordinasi antar petugas masih perlu ditingkatkan.Sebaiknya para petugas kepolisian yang telah di tugaskan di UPTD Samsat tidak diberikan tugas lain di luar UPTD agar dapat berkonsentarsi terhadap pelayanan di UPTD Samsat Tomohon.Kata Kunci:kualitas pelayanan, pajak kendaraan bermotor, kepuasan, wajib pajak
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