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ANALISIS PENGELOLAAN DAN AKUNTANSI DEPOSITO DALAM PERBANKAN: STUDI PADA DEPOSITO BERJANGKA, SERTIFIKAT DEPOSITO, DAN DEPOSITO ON CALL Hutasoit, Herna Saulinawaty; Br Nainggolan, Jestri Sumerdi; Purba, Riska Anggita; Simanjuntak, Sherlyna; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2546

Abstract

This study aims to analyze the management and accounting of various types of deposits used in banking, namely time deposits, certificates of deposit, and call deposits. This study was conducted using a qualitative descriptive approach with reference to banking literature, OJK regulations, and accounting guidelines. The results show that each type of deposit has different characteristics, recording mechanisms, and operational implications. Time deposits have the characteristic of locking funds with a fixed interest rate, certificates of deposit are transferable, providing greater liquidity flexibility, while call deposits offer withdrawal flexibility with daily negotiable interest rates. The analysis also shows that accounting aspects such as liability recognition, interest calculation, recording maturity dates, extensions, and penalties have a significant impact on the bank's funding structure, liquidity, and profitability. This study confirms that a thorough understanding of the deposit mechanisms and recording is crucial for banks in maintaining funding stability, as well as for customers in determining deposit options that suit their needs and risk profiles.
ANALISIS PENGELOLAAN REKENING GIRO NASABAH: PENGERTIAN, FUNGSI, DAN IMPLEMENTASI AKUNTANSI GIRO DALAM OPERASIONAL PERBANKAN Fransiska, Debora; Simaremare, Risno; Silaban, Marnisa; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2554

Abstract

This study aims to analyze the management of customer demand deposit accounts by examining the definition, types, functions, benefits, and accounting implementation of demand deposits in banking operations. Demand deposit accounts are unique bank deposit products due to their withdrawal flexibility through checks, giro slips, and various electronic transaction channels. Using a descriptive qualitative approach, this study reviews academic literature, banking regulations, and operational practices commonly applied in the banking industry. The findings indicate that demand deposit accounts play a strategic role in supporting customer liquidity, particularly among business entities, and serve as a major source of low-cost funds for banks through the nature of demand deposits. The various functions and benefits of demand deposits highlight their importance in modern payment systems and financial transaction efficiency. Meanwhile, the implementation of demand deposit accounting ensures proper recording, measurement, and reporting of transactions in accordance with financial accounting standards, thereby enhancing transparency and accountability in banking operations. Overall, this study concludes that effective management of demand deposit accounts not only improves banking service efficiency but also contributes to operational stability and customer trust.
ANALISIS TABUNGAN DALAM PERBANKAN: PENGELOLAAN, PROSEDUR AKUNTANSI, DAN MEKANISME OPERASIONAL REKENING NASABAH Dame Purba, Jessica Anastacia; Naibaho, John Peter; Lumbantoruan, Putri Yola; Putri Zega, Wendy Teguh; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2572

Abstract

This study aims to comprehensively analyze the savings management mechanism in banking, including the process of account opening, deposits, withdrawals, interest calculations, account closures, and savings gift giving. Savings are one of the most important sources of Third Party Funds (TPF) for banks because they support liquidity and operational stability. This study uses a descriptive qualitative approach through a literature review of banking literature, Financial Services Authority regulations, Bank Indonesia regulations, and supporting documents from the banking industry. The results show that savings management is a series of structured and interrelated processes, where the application of prudential banking principles, accurate accounting records, and transparency to customers are key factors in the success of this product. Savings interest calculations using the simple interest method, recording savings as a bank liability, and account closure mechanisms that comply with regulations have proven to play a crucial role in maintaining the accuracy of financial reports and transaction security. Furthermore, savings rewards were found to be an effective marketing strategy for increasing customer loyalty and interest. This study concluded that good savings management requires integration between operational, accounting, security, and business strategy aspects to maintain public trust and the sustainability of the banking system.
DAMPAK PELANGGARAN BATAS MAKSIMUM PEMBERIAN KREDIT TERHADAP NASABAH PENYIMPAN DANA Manalu, Elita Tia Monica; Simanullang, Renova; Sari Simarmata, Enjelia Nova; Ambarita, Neibi Ezenia; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2626

Abstract

The "Impact of Violating the Maximum Credit Limit on Depositors" discusses the important role of banks as financial intermediaries that collect and distribute public funds. Banks are required to apply the principle of prudence to maintain their health and stability, especially in providing credit based on the trust that debtors can repay loans as agreed. Providing credit that exceeds the maximum credit limit (BMPK) risks causing bad debts, damaging customer trust, and reducing bank health. This study uses a literature study to analyze the regulation of the BMPK as a supervisory instrument so that bank funds are not concentrated in certain groups and the impact of violations on depositors. Violations of the BMPK can result in sanctions for banks and the risk of loss for customers. Therefore, it is important to enforce the BMPK strictly to protect customers while maintaining the stability of the national banking system. This study shows the need for strict supervision and accountability of banking institutions in providing credit. Keywords: Maximum Credit Limit (BMPK), Bank Health, Sanctions,Customer Protection, Bank Supervision
ANALISIS AKUNTANSI MODAL BANK: MODAL INTI DAN MODAL PELENGKAP DALAM STRUKTUR PERBANKAN MODERN Nainggolan, Suwarni; Zega, Nopitri; Marpaung, Irma; Tobing, Ardi Lumban; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2638

Abstract

This study aims to analyze the concept of bank capital accounting with a focus on two main components of capitalization, namely core capital (first tier capital) and supplementary capital (second tier capital). A bank’s capital structure serves as a fundamental foundation for maintaining stability, resilience, and the bank’s ability to withstand various financial risks. This research employs a descriptive qualitative approach through a literature study of academic sources, banking regulations, and international standards such as those issued by the Basel Committee. The findings indicate that core capital is the highest-quality component of capital, characterized by its permanence and strong capacity to absorb losses directly. This component consists of share capital, share premium, and retained earnings, all of which play a significant role in maintaining the bank’s financial soundness and meeting capital adequacy requirements. Meanwhile, supplementary capital functions to strengthen the bank’s overall capitalization capacity through instruments such as revaluation reserves, subordinated debt, and hybrid instruments. Although its quality is lower compared to core capital, supplementary capital remains crucial in supporting the bank’s financial flexibility and ensuring compliance with regulatory requirements. This study concludes that an optimal balance between core capital and supplementary capital is an essential capitalization strategy to ensure the bank’s operational sustainability, enhance resilience to risks, and strengthen public confidence in the banking system.
The Impact of Negative Interest Rates (Negative Interest Gates ) on Guarantee And Liquidity Models In Clearing Houses L Gea, Feman Jaya; Sianturi, Firman; Sinaga, Jannes; Sagala, Teguh; Siallagan, Hamonangan
Jurnal Ilmu Sosial dan Humaniora Vol. 3 No. 4 (2025): Oktober
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/isihumor.v3i4.1307

Abstract

The Negative Interest Rate Policy (NIRP) is an unconventional monetary tool adopted by several central banks in response to deflationary pressures and economic slowdown. This study aims to analyze the impact of negative interest rates on collateral models and liquidity conditions within clearing institutions (central counterparties/CCPs). The research employs a descriptive qualitative approach through literature review, using secondary data from academic journals, BIS, IMF, and ECB reports, as well as regulatory documents related to risk management in clearing institutions. The findings indicate that negative interest rates increase demand for high-quality liquid assets (HQLA), tighten the availability of eligible collateral, and prompt CCPs to raise margin requirements and haircut levels. Furthermore, negative interest rates place liquidity pressures on financial institutions due to reduced banking profitability and increased variation margin needs during periods of heightened volatility. These dynamics heighten systemic risk if not accompanied by adequate mitigation frameworks. This study highlights the importance of strengthening liquidity structures, diversifying collateral assets, and ensuring access to central bank liquidity facilities to maintain clearinghouse stability under negative interest rate environments
Pengaruh Pengelolaan Aset Tetap terhadap Kinerja Organisasi: Studi Literatur Solin, Nely Mariska; Nainggolan, Karina Dwi Yanti; Sidabutar, Ervan Christian Samuel; Siallagan, Hamonangan
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.7681

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan aset terhadap kinerja organisasi melalui pendekatan studi literatur. Pengelolaan aset merupakan faktor penting yang menentukan efektivitas operasional dan efisiensi anggaran organisasi. Metode penelitian yang digunakan adalah studi literatur dengan mengkaji berbagai jurnal, buku, dan publikasi akademik dari Google Scholar dan sumber terpercaya lainnya. Hasil analisis menunjukkan bahwa pengelolaan aset yang mencakup pendataan, pemeliharaan, pemanfaatan, dan pengawasan berpengaruh signifikan terhadap peningkatan kinerja organisasi. Penelitian ini menegaskan bahwa pengelolaan aset yang terstruktur dapat meningkatkan produktivitas, mengurangi pemborosan, serta mendukung pencapaian tujuan organisasi.
Pengaruh Penyisihan Penghapusan Aktiva Produktif (PPAP) Terhadap Kinerja Profitabilitas Bank Umum Siregar, Enjel; Situmeang, Lusi Feronika; Barutu, Rika Wenda; Simanjuntak, Cindy Rulina; Siallagan, Hamonangan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.9897

Abstract

Penelitian ini menganalisis pengaruh Penyisihan Penghapusan Aktiva Produktif (PPAP) terhadap profitabilitas bank umum. PPAP merupakan cadangan kerugian yang dibentuk bank untuk mengantisipasi risiko kredit akibat penurunan kualitas aktiva produktif. Peningkatan PPAP menunjukkan meningkatnya risiko kredit yang harus ditanggung bank sehingga dapat menekan laba. Dengan menggunakan pendekatan kuantitatif berbasis data laporan keuangan, hasil penelitian menunjukkan bahwa PPAP berpengaruh signifikan dan negatif terhadap profitabilitas bank. Semakin tinggi PPAP, semakin besar penurunan profitabilitas. Temuan ini menegaskan bahwa pengelolaan risiko kredit yang efektif sangat penting untuk menjaga stabilitas dan kinerja keuangan bank.
Studi Pengelolaan Deposito Berjangka: Pembukaan, Perpanjangan, dan Penarikan Sebelum Jatuh Tempo Tanjung, Jeremia Pernandes; Zega, Oscarwan Fransisco; Martulus, Erwin; Silitonga, Herlan Pratama; Siallagan, Hamonangan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.14591

Abstract

Penelitian ini bertujuan untuk mengkaji pengelolaan deposito berjangka dalam praktik perbankan, khususnya yang berkaitan dengan proses pembukaan deposito, mekanisme perpanjangan deposito, serta penarikan deposito sebelum jatuh tempo. Metode penelitian yang digunakan adalah kajian pustaka (literature review) dengan pendekatan kualitatif deskriptif. Data penelitian diperoleh dari berbagai sumber sekunder berupa buku teks perbankan, jurnal ilmiah, serta peraturan perundang-undangan dan ketentuan Otoritas Jasa Keuangan (OJK) yang relevan dengan pengelolaan deposito berjangka. Teknik pengumpulan data dilakukan melalui studi dokumentasi, sedangkan analisis data menggunakan analisis isi (content analysis). Hasil kajian menunjukkan bahwa pengelolaan deposito berjangka mencakup tiga tahapan utama yang saling berkaitan, yaitu pembukaan deposito yang menuntut transparansi informasi, perpanjangan deposito yang memerlukan komunikasi efektif antara bank dan nasabah, serta penarikan deposito sebelum jatuh tempo yang harus dikelola secara adil dan transparan melalui kebijakan penalti. Secara keseluruhan, pengelolaan deposito berjangka yang efektif memerlukan penerapan prinsip kehati-hatian, transparansi, dan kepatuhan terhadap regulasi perbankan guna menjaga stabilitas keuangan bank serta meningkatkan kepercayaan dan kepuasan nasabah.
Analisis Pelaksanaan Batas Maksimum Pemberian Kredit (BMPK) dan Implikasinya terhadap Kesehatan Bank: Tinjauan Literatur Esra Sparia Sihaloho; Rahel Rut Syeba Rajagukguk; Ester Novianti Sinaga; Angel Febriyanti Sinaga; Hamonangan Siallagan; Christnova Hasugian
Journal on Education Vol. 7 No. 2 (2025): Journal on Education: Volume 7 Nomor 2 Tahun 2025 In Progress (Januari-Februari
Publisher : Mathematics Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i2.8334

Abstract

This study aims to analyze the implementation of the Legal Lending Limit (LLL) in the banking sector and its implications for bank health. Legal Lending Limit (LLL) is a regulation set by Bank Indonesia and the Financial Services Authority to control concentration risk in lending, which aims to maintain financial system stability and public confidence in banks. Through the literature study method, this research identifies various challenges in the implementation of Legal Lending Limit (LLL), including the impact of economic fluctuations and the need for wider access to financing. The results show that while Legal Lending Limit (LLL) serves as a risk control tool, its implementation requires a deep understanding from banks and financial institutions to achieve a balance between risk control and credit provision. The study recommends improved education and training for relevant parties as well as the development of more responsive policies from banking authorities. The findings are expected to provide insights for the development of healthier and more sustainable banking practices.
Co-Authors Alfen Sibarani Ambarita, Neibi Ezenia Angel Febriyanti Sinaga Anisa Sembiring Anna Maria Simbolon Anne Rumondang Malau Ardi Lumban Tobing Aritonang, Berliana Artauli Sitorus, Pita Artono, Rikho Givson Asima Dewi Napitupulu Audina, Nia Audira Ginting Aurelya Zai, Cindy Tania Bakkara, Andi Rostua Balen, Jaysica Barus, Epi pransiska br Barutu, Rika Wenda Batubara, Wahyudi Bawamenewi, Mei Masrohani Bondar, Risdayanti Br Gintingting, Sinthya Angelica Br Nainggolan, Jestri Sumerdi Br Purba, Elvira Natalia Br Saragih, Kristian Armelindo Br Tohang, Uli Nurhaida Br. Tobing, Gresi Lusina Butar-butar, Juwita Riama Anzelina Christnova Hasugian Daeli, Cikuita Vidi Sastia Daeli, Jeven Putra Damanik, Hotraniati Dame Purba, Jessica Anastacia Daniel Purba Darni Santi Telaumbanua Debora Fransiska Dewa Fahri Marbun Dhea, Agnes Indra Efrain Sinaga, Roy Alfonso Elita Tia Monica Manalu Elsa Elsita Khoerunisa Enjelia Nova Sari Simarmata Era Sinaga Erna Anjelina Sinurat Esra Sparia Sihaloho Ester Novianti Sinaga Fani, Astrid Fernando Fernando, Fernando Five Zai, Putri Frandy Swito Sitorus Fransiska, Debora Gaol, Feby Yosepha Lumban Gea, Feman Jaya Gea, Iwan Gebi Oktavia Tampubolon Geby Oktavia Tampubolon Gilbert Febrianto Hutabarat Ginting, Audira Girsang, Juan Ari Deo Gracelli Panjaitan Gultom, Rio Gurning, Dedy Gurning, Juli Indah Sari Habeahan, Jhon Andre haloho, Irvan satria Hareva, Yasman Harianja, Adelina Histi Harianja, Erika Friskila Hartati Simanjuntak Hasugian, Chrisnova Hasugian, Christnova Hasugian, Crhistnova Hasugian, Cristnova Herna Hutasoit Hesti Sitanggang Hutabalian, Adelima Hutabarat, Yoel Piter Hutagalung, Joy Pramono Hutagalung, Piana Winsky Hutagaol, Ramses Linggom Hutahaean, Marlia Olivia Hutajulu, Dean Hutapea, Haris Hutapea, Herti Hutapea, Herti Diana Hutapea, Jastin Mark Hutapea, Veby Elfrida Hutasoit, Herna Saulinawaty Hutasoit, Naomi Serepina Hutasoit, Pitta Cristina Hutasoit, Romanty Hutauruk, Rido Alvaro Zulkarnain Hutauruk, Rika F Ika Fitriani Panjaitan IMELDA SITINJAK Indah Sari Irianto, Tomi Irma Manik Irma Marpaung Irmawati Simangunsong Ivan Jeremy H Silaban JADONGAN SIJABAT Jadongan Sijabat Jamser Simanjuntak Jesica Septiana Sidabutar Jessica Anastacia Dame Purba Jhon Piter Manurung JhonPiter Manurung Joel Ompusunggu John Peter Naibaho Juan Exsaudia Sihombing Kesia, Tiori Kisniah Samosir Kohinur, Kohinur Laia, Hosea Ledya Dacosta Sinaga Leonardo Sipayung Lestarinta Br Brahmana Libianko Sianturi Lili Permatasari Liliana, Ola Venina Lilianti Tampubolon Limbong, Irene Nauli Lisna Damanik Loi, Melda Citra Batiniah Lumban Batu, Angel Natasya Lumban Gaol, Herawati Feronika Lumban Gaol, Vebry Lumbantobing, Alberto Jhoan Firmanda Lumbantoruan, Friskayanti Lumbantoruan, Putri Yola Lusiana F Rajagukguk Manalu, Dasuster Manalu, Elita Tia Monica Manalu, Intan Manalu, Swesty Novita Sari MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Manik, Abel Manik, Kristina Manik, Lidia Manullang, Karnoan Manurung, JhonPiter Manurung, Paulina Marpaung, Angel Lasmauli Marpaung, Irma Marpaung, Rifka Sepliana Martulus, Erwin Maureen Pasaribu, Eunike Petricia Meliana Manurung Melsy Nathania Daeli Mendrofa, Cindy Grace Mendrofa, Erika Elisabeth Mendrofa, Tuberta Rosviani Mey Reini Miranda, Elsa Monica Anggriani Sinaga MULA SIGIRO Munte, Mei Hotma Mariati Nababan, Celvin Fransiskus Nababan, Jesika Nababan, Maria Eva Suryani Naibaho, John Peter Nainggolan, Desi Aminarti Nainggolan, Erni Yuli Sari Nainggolan, Jestri Sumerdi Nainggolan, Josri Nainggolan, Karina Dwi Yanti Nainggolan, Melda Nainggolan, Pintasari Nainggolan, Ronauli Nainggolan, Suwarni Nainggolan, Yuni Kafrina Naomi Hutajulu Natalia, Novia Nathalina Simanjuntak Nauli Sinaga, Elisabet Sihol Ndruru, Laurensia Konstantia Nduru, Senima Neibi Ezenia Ambarita Niken, Ananta Pebrya Nopitri Zega Noviditha Sembiring Ompusunggu, Joel Pardomuan Pandiangan, Yeni Harlianti Pane, Natanael Sitorus Panggabean, Solomon Slow Panjaitan, Ika Fitriani Panjaitan, Riski NataSusanti br Panjaitan, Rizky Alexander Pardosi, Ririn Wantika Parhusip, Dewi Armanda Pasaribu, Chindi Wahyu Sandika Br Pedro Siringo Ringo Perangin Angin, Aldian Syahputra Permatasari, Lili Pinta Siahaan Purba, Crisdo Vier Purba, David Ravael Purba, Mey Reini Purba, Miranda Grace Yohana Purba, Natalia Damayanti Purba, Riska Anggita Purba, Vivi Putri Five Zai Putri Yola Lumbantoruan Putri Zega, Wendy Teguh Putri, Hanna Putri, Lidya Cahya Rahel Rut Syeba Rajagukguk Rahel Wina Sinaga Rahmat Silaban Raj, Saran Raja Simatupang, Mula Lumban Renova Simanullang Ririn Pardosi Rista Marsaulina Sianturi Rita Peranita Manalu Ritonga, Grestin Rivaldi , Jose Rizki Christian Sipayung Ropinna Sormin Rukiah Natasya Sihite Ryanni Sarah Simangunsong Sagala, Teguh Samosir, Kisniah Samosir, Windri Viola Anggriani Samuel Panjaitan Saragi, Kurnya Suparto Saragih, Diki Andrian Saragih, Elsi Natalia Saragih, Juanda Saragih, Petra Hamonangan sari Simarmata, Enjelia Nova Sari, Jani Puspita Saribu, Ardin Dolok Saudurma Silaban Sesilia Rumondang Sinaga Sherly Simanjuntak Siagian, Amelia Betsyeba Siagian, Rani Siagian, Windi Siahaan, Fitri Kamelia Siahaan, Gita Siahaan, Johan Putra Octavian Siahaan, Pinta Romaito Siahaan, Ruth Sianipar, Fitri J Sianturi , Eby Mail Sianturi, Eva Marlina Sianturi, Evilina Sianturi, Firman Sianturi, Tiurmaida Sibarani, Alfen Siboro, Daniel Siburian, Sopian Od Sidabutar, Erika P Sidabutar, Ervan Christian Samuel Sidabutar, Rimbun C.D Sidauruk, Rivaldo Khan Sigalingging , Juju Elawaty Sigalingging, Gracella Sihaloho, Benaya Yoyada Sihaloho, Maria Sihombing, Juita Sihombing, Mariauli Sihombing, Nicolas Tito Sihombing, Poppi Sry Rejeki Sihombing, Silupi Sihombing, Vivi Nova Sihotang, Dian Putri Sihotang, Iwan Saputra Sijabat, Adeline Ruth Sijabat, Juni Debora Herjevina Sijabat, Theresia Br. Silaban, Jesica Silaban, Joy Eklesya Silaban, Marnisa Silaban, Nurlela Silaban, Rahmat Silaban, Santi Elyana Silaban, Saudurma Silaen, Rut Agelita Yolanda Silalahi, Amlys Silalahi, Cindy Riski Silalahi, Elli Dayanti Silalahi, Elly Dayanti Silalahi, Ignatius Valdo Silalahi, Yeni Friska Silitonga, Cristin Erni Juliani Silitonga, Herlan Pratama Silitonga, Jesica KD Silitonga, Pirhot Silitonga, Pirhot Christoper Simalullang, Lastiar Simamora, Christine Farida Simamora, Depi Hardiati Simamora, Dian Sinar Simamora, Lamsehat Tiarmauli Simamora, Naomi Farida Simangunsong, James Simangunsong, Ryanni Sarah Simanjuntak, Boy Porman Simanjuntak, Christin Grace Simanjuntak, Cindy Rulina Simanjuntak, Evelyn Angelia Simanjuntak, Gita Simanjuntak, Hartati Simanjuntak, Indra Hutama Simanjuntak, Josua Andre Simanjuntak, Sherlyna Simanjuntak, Sri Damai Simanullang, Hotnida Ronauli Simanullang, Paken Taras Simanullang, Renova Simarangkir, Marselina Simare-mare, Ester Margaret Simaremare, Risno Simbolon, Wulan Simorangkir, Priscilla C.M Sinaga , Pebrien Mauli Sinaga, Apri Sinaga, Averia Sinaga, Frisillia Marsaulina Sinaga, Jannes Sinaga, Natalia Sinaga, Stefie Fiorella Sinaga, Widya Ifani Sinambela, Irene Sindak Hutauruk Sinulingga, Yosi Delmy Ocha br Sinurat, Erna Anjelina Sinurat, Mangasa Sipahutar, Cinta Sipayung, Rizki Christian Sirait, Ezra Theresia I. S. Sirait, Nadia Marintan Sirait, Yonathan siregar, Abel Theresia Siregar, Anugrah Indah Siregar, Enjel Siregar, Triana Irawati Siringoringo, Bunga Meiana Sitohang, Rut Sahanaya Sitompul, Elisabeth Magdalena Sitompul, Ibrani Natasya Sitompul, Keren Eoudia Sitompul, Putri Ruth Amanda Sitorus, Nelvi Esra Bestari Sitorus, Panggil Roito Sitorus, Tessalonika Bertuah Situmeang, Lusi Feronika Situmorang, Dwi Cecilia Situmorang, Novita Sari Rejeki Situmorang, Riris Vina Marito Situmorang, Riskayani Solin, Nely Mariska Sormin, Helin Sormin, Muliono Stephen Rey Sormin, Wasti Putriani Steafani, Rut Susana, Lusi Suwarni Nainggolan Tamba, Junita Fina Rebekka Tambunan, Dody Tambunan, Esri Tambunan, Tonggina Tampubolon, Carlos Samuel Tampubolon, Frans Theofillus Tampubolon, Gebi Oktavia Tampubolon, Helena Novitasari Tampubolon, Serenova Elizabeth Tanjung, Jeremia Pernandes Tarigan, Almaura Andinna Br. Tarigan, Nesya Septry Teguh Anderson Sagala Teguh Anderson Teguh Telaumbanua, Darni Santi Telaumbanua, Tri Ananda Tesalonika, May Theresia Gultom Tinambunan, Tegar Agus Tiur Sitanggang Tobing, Ardi Lumban Tobing, Ernida Lumban Tobing, Ferdinan Lumban Tobing, Khesia Arista Br Togatorop, Pasia Tumanggor, Reisa Cotessa Br Turnip, Era Framita Veny Shintiya Saragih Veri Gabriel Lumbantobing Waruwu, Anggis Theo Christian Waruwu, Enzolina Kristiani Waruwu, Rifan Putra Berkat Wendy Teguh Putri Zega Winda Anastasya Butar Butar Winda Hutabarat Yeni Enjelia Saragih Yonathan Sirait Yosep Lumbangaol Zebua, Rut Denada Zefanya Putri Sianipar Zega, Helga Eliana Nitaya Zega, Nopitri Zega, Oscarwan Fransisco Zendrato, Nosta Junita Sari