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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA KOTAMOBAGU Mokodompit, Paramitha Sandy; Pangemanan, Sifrid S.; Elim, Inggriani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1472 - 1592
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.398 KB) | DOI: 10.35794/emba.2.2.2014.4914

Abstract

Pengukuran kinerja adalah suatu metode atau alat yang digunakan untuk mencatat dan menilai pencapaian pelaksanaan kegiatan berdasarkan tujuan, sasaran, dan strategi. Melalui pengukuran kinerja dapat diketahui kemajuan organisasi, serta meningkatkan kualitas dalam pengambilan keputusan, dan termasuk akuntabilitasnya. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan pemerintah kota Kotamobagu, penelitian dilakukan di kantor walikota dan data yang digunakan adalah data kuantitatif berupa Laporan Realisasi Anggaran (LRA). Metode yang digunakan adalah metode deskriptif kuantitatif, untuk mengukur kinerja keuangan melalui rasio keuangan. Hasil penelitian menunjukan, rasio derajat desentralisasi kinerja keuangannya, masih kurang, rasio ketergantungan keuangan daerah terhadap pemerintah pusat dan provinsi masih sangat tinggi, begitu juga dengan rasio kemandiriannya masih sangat rendah. Saran untuk pemerintah Kota Kotamobagu sebagaimana lebih meningkatkan PAD melalui penerimaan sektor pajak dan retribusi daerah. Kata kunci: rasio keuangan, kinerja keuangan
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA MANAJER PUSAT PENDAPATAN PADA PT. WAHANA WIRAWAN MANADO-NISSAN DATSUN MARTADINATA Wilmar, Christian Denisius; Pangemanan, Sifrid S.; Tirayoh, Victorina Z.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 1 (2019): JE VOL 7 NO 1 (2019)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.104 KB) | DOI: 10.35794/emba.v7i1.23222

Abstract

Abstrak Organisasi adalah sekelompok manusia yang bekerja bersama-sama untuk mencapai tujuan yaitu menghasilkan keuntungan. Sekelompok manusia itu akan dikelompokkan sesuai dengan bidangnya, keahliannya, dan tingkat jabatannya, serta dipimpin oleh seorang yang bertanggung jawab atas kelompoknya dan mempertanggung jawabkan kegiatan kelompoknya. Akuntansi pertanggungjawaban membantu manajemen mengendalikan operasi perusahaan melalui pembagian pusat pertanggungjawaban dan menilai kinerja manajer sesuai dengan pencapaian yang diperolehnya. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja manajer pusat pendapatan pada PT. Wahana Wirawan Manado-Nissan Datsun Martadinata. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif. Dari hasil analisis data dapat disimpulkan bahwa penerapan akuntansi pertanggungjawaban telah dilaksanakan dengan cukup baik. Akan tetapi, pembagian tugas yang tertulis dalam job description belum mencakup keseluruhan unit organisasi, tidak adanya batas yang dianggap material dalam menilai selisih anggaran penjualan, serta kurangnya ketegasan dalam pemberian punishment. Oleh karena itu, perusahaan harus bisa memperbaiki hal-hal yang disebutkan tersebut. Kata Kunci: akuntansi pertanggungjawaban, pusat pendapatan, penliaian kinerja
PENERAPAN AKUNTANSI BELANJA MODAL PADA DINAS PERHUBUNGAN KOTA BITUNG Lestari, Rima Ayu; Pangemanan, Sifrid S.; Sabijono, Harijanto
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1472 - 1592
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.548 KB) | DOI: 10.35794/emba.v2i2.4868

Abstract

Reformasi dalam keuangan negara  mengakibatkan penetapan wewenang bagi tiap-tiap unit kerja untuk mengolah keuangannya sendiri. Pengelolaan keuangan pada setiap SKPD atau SKPKD diatur dalam Permendagri No.13 tahun 2006 tentang pengelolaan keuangan daerah dan PP No.24 tahun 2005 tentang standar akuntansi pemerintahan. Berdasarkan  wewenang yang telah ditetapkan dan pemberlakuan peraturan tentang pengelolaan keuangan daerah, maka tiap SKPD wajib mempertanggungjawabkan mengenai realisasi anggaran untuk pendapatan dan belanja. Tujuan penelitian ini adalah untuk mengetahui sistem dan prosedur, serta pengakuan, pengukuran, pencatatan, dan pelaporan terhadap belanja modal pada dinas Perhubungan kota Bitung dan data yang digunakan adalah data kuantitatif berupa laporan keuangan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif  kuantitatif  untuk menggambarkan dan menginterpretasikan objek penelitian. Hasil penelitian menunjukkan, prosedur pembayaran belanja modal dilakukan dengan mekanisme LS (langsung), selanjutnya belanja diakui ketika diterbitkannya SP2D–LS dan aset yang diperoleh diukur berdasarkan harga perolehan. Setelah itu dicatat dalam buku kas umum untuk disajikan pada LRA dan neraca. Akuntasi Belanja modal yang diterapkan oleh dinas Perhubungan kota Bitung telah sesuai dengan peraturan yang berlaku umum dan kiranya selalu berpedoman pada peraturan yang berlaku, agar terwujud laporan keuangan yang efektif. Kata kunci: akuntansi, belanja modal, pengakuan, pencatatan, pengukuran, pelaporan.
ANALYZING FACTORS THAT DRIVE PSYCHOLOGICAL PRICING AT PT. MATAHARI DEPARTMENT STORE MEGA MALL MANADO Lumowa, Pingkan W.R.; 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 (537.141 KB) | DOI: 10.35794/emba.v6i4.21913

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Abstract: One way to attract customers is with pricing strategy. Psychological prices have been carried out by marketers, especially retailers. Purpose of this study is to analyze the factors that drive psychological prices at PT. Matahari Department Store Mega Mall Manado. At the beginning of the study there were twenty factors determined as materials for research. This research used quantitative methodology with 100 samples for research. In the results there is one factor that is eliminated because the extraction value is less than 0.5. Nineteen other factors that have been tested are divided into three new factors. These three new factors formed, namely: 1) Consumer Behavior and Consumer Perception, consisting of twelve initial factors. 2) Sales promotion, consisting of three initial factors and, 3) Environment, consisting of four initial factors. In the tests nineteen remaining factors showed a positive correlation. Researcher recommend company to maintain pricing strategy that is applied now but company must keep abreast the developments, rather in the world of fashion as well as marketing strategies that are suitable to be applied. Companies also should continue to innovate in terms of meet the needs and desires of customers. For example company can provide facilities such as waiting room.Keywords: psychological pricing, marketing, pricing strategy, consumer behavior, consumer perception, sales promotion, environment.
ANALYSIS OF CONSUMER DECISION MAKING BEFORE AND AFTER WORD OF MOUTH PROMOTION IN MANADO (CASE STUDY OF GOJEK SERVICES) Angela, Beybs .; Pangemanan, Sifrid S.; Rumokoy, Farlane 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 (364.419 KB) | DOI: 10.35794/emba.v6i1.19017

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Abstract: Transportation takes a crucial part to support human being activity is needed to help the people to do the various activities, supported by an increasingly widespread Internet. In this era, the users of transportation services expect a convenient, safe and affordable services, therefore the people of Indonesia is now in an uproar with the service-based online services in this application service online driver. In this case the Service Company can be seen the reputation of the use of its brand by providing the best experience to be a natural consumer, so that the company and others could know the standard services of a company through word of mouth promotion. Research objectives are to identify Consumer Decision Making Before and After Word Of Mouth of Go-Jek Services. This research is using in-depth interview and observation as the primary data while some journals, textbooks and some related literature are used as the secondary data. The results, there is a significant difference between before and after word of mouth promotion on consumer decision making. This can be concluded that company should care word of mouth promotion on consumer decision making based on consumer trust and consumer satisfaction.Keywords: marketing, consumer decision making, marketing communication, word of mouth. 
THE EFFECT OF MOTIVATION AND COMPENSATION TOWARD JOB SATISFACTION IN PT. SIG ASIA BITUNG Bawoleh, Vergina Sheren; Pangemanan, Sifrid S.; Tielung, Maria V. J.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 3 (2015): Jurnal EMBA, HAL 363 - 482
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.228 KB) | DOI: 10.35794/emba.v3i3.9440

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Employees are important assets to reach organizational goals and employee job satisfaction is very important. To attain job satisfaction, employee must be motivated in doing their jobs first. Lack of motivation can also lead to high job turnover in the company and will increase the cost of training and hiring new employees. Besides motivation, job satisfaction of employees is also influenced by compensation. The objective of this research is to know the significant effect of motivation and compensation on job satisfaction simultaneously, partially. This research uses quantitative method and the Multiple Regression Analysis. The population observed is the employees of PT. SIG Asia with 30 respondents as the sample size and simple random as sampling method was used. The result of this research is there is significant effect of motivation and compensation on job satisfaction partially and simultaneously. The management of this company is expected to keep paying attention to motivation and compensation that could encourage employees to increase their performance. Keywords: job satisfaction, motivation and compensation.
ANALYSIS OF INDIHOME WIRELESS FIDELITY (WI-FI) SERVICES BETWEEN MALE AND FEMALE CUSTOMER IN MANADO Muljono, Wulan .; 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 (408.805 KB) | DOI: 10.35794/emba.v6i4.21048

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Abstract: Technology has dramatically changed people behaviors. The role of technology continues its long-standing expansion and becomes increasingly important to everyone. Peoples rely on the Internet to search for travel information, communicate with friends and sharing status updates on social media (Ahmed, 1991). Indihome is one of PT. Telkom service product in the form of communication and data service package. Indihome began to be developed in 2015 and was previously named Speedy. The aim of this study is to analyze the difference perception of Indihome Wi-Fi services to its customer divided by male and female group in Manado based on perceived ease of use, perceived usefulness, and speed and brand image. This research is a quantitative research and uses independent sample t-test. The sample size of this research is 100 customer of Indihome (50 male and 50 female) who have already experienced Indihome Wi-Fi services. The results showed that there is no significant difference in Indihome Wi-Fi services based on perceived ease of use, perceived usefulness, and brand image. While for the variable of speed there is a significant difference. The recommendatio which are Indihome should open more access to it is services to the other part of Indonesia, Indihome should take care of it is product regarding router, Indihome should more pay attention to its speed of service in order to fulfill it is customer needs and wants. Keywords: wireless fidelity, wi-fi, comparative analysis, indihome, perceived ease of use, perceived usefulness, speed, brand                    image. 
THE INFLUENCE OF CONSUMPTION VALUE ON CHOOSING SMARTPHONES AMONG COLLEGE STUDENT IN MANADO Supit, Timmy; Saerang, David P.E; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 1330 - 1442
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.273 KB) | DOI: 10.35794/emba.2.3.2014.5851

Abstract

Smartphones are the common mobile phone as we know, also a new kind of technology that have a capability equal as computer to do every day job. Values from using smartphones influence college student to choose which smartphones to use as the best choice and the right tools to use. The purpose of this study to analyze influence of consumption value on choosing smartphones among college student in Manado. Where the independent variables are conditional value, functional value, emotional value, and epistemic value influence the consumer choice as the dependent variable. This research aim college student use smart phones in Manado. This study has been conducted through literature study as well as questionnaire administered survey. The research method associate with multiple regression analysis method with 100 respondent of different age groups, income and occupation have been consider for the survey. The collected data were analyzed to comply with the objectives and also to draw conclusions. Conditional value influence college student to choose smartphones especially  phone itself. Most of college student choose Iphone because its simplicity in extent, features that are used, and nature. Consequently, in general, the researcher believes that analysis of the demographic characteristics can explain the research findings of the influential factors and the ones insignificant to the decision making process.  From this research are most of the consumers choose  the smart phone based on conditional value concluded that consumption values do influence consumer choice within the college student that uses smart phone in Manado. Keywords: consumption values, consumer behavior, consumer choice
STORE ATMOSPHERE ON CONSUMER IMPULSIVE BUYING BEHAVIOR AT MULTI MART II SUPERMARKET MANADO Makal, Eirene Natalia; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 477 - 597
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.849 KB) | DOI: 10.35794/emba.2.3.2014.5613

Abstract

Impulse buying is an important phenomenon in consumer behavior and retailing. The condition of the consumptive behavior of people in Manado might be related to the impulsive buying behavior. Store atmosphere are usually aimed at digging deeper into the consumers’ purses at the point of purchase through encouraging impulsive or unplanned purchases. The purpose of this research is to analyze the influence of store atmosphere (exterior, general interior, store layout, interior display and human variable) on impulsive buying behavior both partially and simultaneously. The population observed is people who have purchased impulsively at Multi Mart II supermarket Manado with sample size as many as 100 respondents. This research used quantitative analyze by using questionnaires and used Multiple Regression Analysis. The conclusion is exterior, general interior, store layout, interior display and human variable influence impulsive buying behavior both simultaneously and partially. This study suggests to management of Multi Mart II supermarket to improve its exterior and interior display as attractive as possible to increase consumer impulsive buying behavior.   Keywords: impulsive buying, store atmosphere
THE INFLUENCE OF SERVICE ENCOUNTER TO CUSTOMER SATISFACTION AT PT BANK BNI (PERSERO) TBK, MANADO Lariwu, Stevanus M.; Pangemanan, Sifrid S.
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 (390.192 KB) | DOI: 10.35794/emba.2.1.2014.3527

Abstract

Entering the era of free trade, companies are expected to free increasingly fierce competition. There are many challenges and opportunities not only in domestic market but also in international markets. In anticipation of this, companies are required to work strategically using a variety of resources available to be accepted by the market. Research objectives are to examine the influence of service encounter dimension to customer satisfaction and to identify the most significant influence of service encounter to customer satisfaction at PT. Bank BNI (persero) Tbk, Manado. Service encounter itself is a direct interaction between customer and service during a period of time and customer satisfaction is an effort of a person to fulfil the expectation. This research used causal research to examine the influence of service encounter dimension to customer satisfaction and the method of analysis is multiple regression models. The population is customer of BNI Manado and sample is 100 respondents using convenience sampling. The conclusions are Service Encounter (Recovery, Civility, Adaptability, Spontaneity and Coping) have a simultaneous influence to Customer Satisfaction, and Adaptability is the most influencing factor that affect Customer satisfaction at PT Bank BNI (Persero) Tbk, Manado. Keywords: service encounter, customer satisfaction
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