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All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Widya Manajemen & Akuntansi The Indonesian Accounting Review Daya Saing : Jurnal Ilmu Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL PENDIDIKAN TAMBUSAI Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Review Pendidikan dan Pengajaran (JRPP) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akuntansi Kompetif JURNAL MUTIARA AKUNTANSI JURNAL LENTERA BISNIS Balance Vocation Accounting Journal Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Didaktik : Jurnal Ilmiah PGSD STKIP Subang JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Wahana Pendidikan International Journal on Social Science, Economics and Art Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Dharmas Education Journal (DE_Journal) Jurnal Ekonomi Jurnal Penkomi : Kajian Pendidikan dan Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomika Dan Bisnis Arus Jurnal Psikologi dan Pendidikan QISTINA: Jurnal Multidisiplin Indonesia Jurnal Bisnis Kompetitif Jurnal Comparative : Ekonomi Dan Bisnis International Journal of Management and Business Economics Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Media Akuntansi Perpajakan JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Bisnis dan Kewirausahaan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Jurnal Social Society Journal of Humanities Education Management Accounting and Transportation Jurnal Ilmu Sosial dan Humaniora Sriwijaya Accounting Community Services Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Journal of Business Inflation Management and Accounting
Hamonangan Siallagan
Universitas HKBP Nommensen
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Transportation Other

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PENGARUH LITERASI KEUANGAN DAN KEMUDAHAN PENGGUNAAN TERHADAP KEPUTUSAN PENGGUNAAN UANG DIGITAL Sibuea, Christina Aprilia; Simorangkir, Helmina Handayani; Nababan, Cintia; Nadapdap, Tomi Irianto; Siallagan, Hamonangan; Sipayung, Rizky
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1669

Abstract

A quantitative study was conducted to better understand the limitations of perceptions of ease of use and perceived utility related to the use of electronic currency (ShopeePay). The study population was residents of the public. Non-probability sampling and purposive sampling techniques,30 samples were used in this study. The collection is done using Google Forms for submissions from users, and SPSS is used for other data. The results showed that financial literacy was 0.732 with a significance of 0.402>0.05 and the ease of use measured was 0.852 with a significance of 0.640>0.05.
Jumlah Penduduk Sebagai Pemoderasi Pengaruh Kemandirian Keuangan, PDRB DAN Level Of Capital Outlay Terhadap Efesiensi Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat dan Jawa TengahTahun Anggaran 2016-2020 Victorinus Laoli; Try Edi Suwarno; Riyadatu Muthmainnah; Hamonangan Siallagan
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2612

Abstract

Riset ini dilaksanakan dengan tujuan menganalisis dampak dari Kemandirian Keuangan, Produk Domestik Regional Bruto (PDRB), serta Level of Capital Outlay (LCO) terhadap tingkat efisiensi finansial pada pemerintah daerah. Lebih lanjut, studi ini juga menguji kapasitas jumlah penduduk sebagai variabel pemoderasi dalam interaksi tersebut. Pendekatan yang digunakan adalah kuantitatif dengan memanfaatkan data sekunder periode 2016–2020 yang bersumber dari laporan keuangan daerah, DJPK, dan BPS. Sebanyak 62 sampel dari populasi kabupaten/kota di Provinsi Jawa Barat dan Jawa Tengah (periode amatan 2016-2020) diekstraksi melalui metode sensus dengan memanfaatkan data sekunder dari BPS, DJPK, serta laporan keuangan terkait. Data dianalisis menggunakan teknik regresi linear berganda serta Moderated Regression Analysis (MRA) untuk menguji efek moderasi. Hasil analisis menunjukkan bahwa secara simultan, seluruh variabel independen beserta variabel moderasi memiliki pengaruh signifikan terhadap efisiensi keuangan daerah. Namun, hasil uji parsial menunjukkan temuan yang berbeda: kemandirian keuangan, PDRB, dan LCO tidak berpengaruh signifikan terhadap tingkat efisiensi. Selain itu, variabel jumlah penduduk terbukti gagal menjalankan perannya sebagai moderasi karena tidak mampu memengaruhi kaitan antara variabel independen terhadap efisiensi keuangan. Temuan ini mengindikasikan bahwa kapasitas ekonomi makro dan struktur belanja modal belum mampu menjadi determinan utama dalam menjelaskan variasi efisiensi keuangan daerah di lokasi penelitian. Hal ini memberikan sinyal bagi pemerintah daerah untuk mengevaluasi kembali efektivitas pengelolaan anggaran di luar faktor-faktor tersebut. Bagi peneliti selanjutnya, disarankan untuk mengeksplorasi variabel lain yang lebih teknis guna memberikan kontribusi yang lebih mendalam bagi ilmu pengetahuan dan kebijakan manajerial publik.
ANALISIS BIAYA, VOLUME, LABA (BEP) BERDASARKAN PENGELOLAAN BIAYA OPERASIONAL DAN PENENTUAN HARGA POKOK PENJUALAN PADA USAHA GORENGAN AZIZAH DI JL. H.M. SAID NO. 8, SIDORAME BARAT I, MEDAN PERJUANGAN Heldariska. S; Damai Rogate Tampubolon; Putri Patresia Siregar; Rachael Simanjuntak; Hamonangan Siallagan
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2896

Abstract

This research aims to identify and classify the operational cost structure of Azizah's Gorengan Business based on management accounting principles, accurately calculate Cost of Goods Sold (COGS), and analyze break-even point (Break-Even Point / BEP) as the basis for business decision-making for MSME actors. The research uses a qualitative approach with a case study method. Data collection techniques are carried out through direct observation, in-depth interviews with business owners, and documentation. The cost data is classified into raw material costs, labor costs, and overhead costs, then analyzed using the Full Costing method for HPP calculation and BEP formula for cost-volume-profit analysis. Based on the analysis, the total operational costs of Azizah's Gorengan Business reached IDR 9,748,000 per month, with details: raw material costs of IDR 5,188,000, labor costs of IDR 0 (self-managed), and overhead costs of IDR 4,560,000. Cost of Goods Sold (HPP) of IDR 9,748,000 per month. BEP analysis shows that businesses need to sell at least 2,134 units of products per month (or ±71 units/day) assuming an average selling price of IDR 2,000/unit to break even. These findings indicate that comprehensive cost recording is essential to determine a rational selling price and ensure business sustainability.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA POKOK PENJUALAN BERDASARKAN IDENTIFIKASI BIAYA RIIL PADA TOKO DONAT & ROTI JAYNUDIN David Andrian Hutahaean; Bethanya Maytwin Ley; Steven Permana Pasaribu; Bonita Maytwin Ley; Hamonangan Siallagan
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2899

Abstract

The MSME culinary industry, particularly the bakery sector, faces financial management challenges due to weak production cost recording systems. This study aims to analyze the calculation of Cost of Production (HPP) and Cost of Goods Sold (HPPnj) based on the identification of actual costs at Toko Donat & Roti Jaynudin, Medan, North Sumatra. The research method used is qualitative descriptive with a case study approach, through observation techniques and direct interviews with the business owner. Data were analyzed comparatively between the traditional recording method applied by the store and the cost accounting standard (full costing). The research results show that with a production capacity of 20,000 donut units per day, the total actual production cost is Rp13,594,204, which consists of Raw Material Costs (Rp5,446,500), Direct Labor Costs (Rp3,200,000), and Factory Overhead Costs (Rp4,947,704). The cost of goods sold per unit is obtained at Rp679.71, so the COGS for 12,500 units sold is Rp8,496,379. This study found that the owner's traditional recording method ignores overhead cost components such as asset depreciation and utilities, which results in hidden costs. The application of standard cost accounting has been proven to improve the accuracy of inventory valuation and profit and loss reports, as well as serve as a basis for more optimal managerial decision-making.
Pengaruh Media Sosial Sebagai Sarana Promosi terhadap Peningkatan Penjualan UMKM Stefanni Putri Anggita.S; Lilis Karlina Panjaitan; Della Mestika Lubis; Derisma Romauli Nababan; Hamonangan Siallagan
Arus Jurnal Psikologi dan Pendidikan Vol 5 No 2: Juni (2026)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajpp.v5i2.2833

Abstract

Perkembangan teknologi informasi mengubah pola pemasaran pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Media sosial menjadi alternatif strategis karena biaya terjangkau, jangkauan luas, dan interaksi dua arah. Penelitian ini bertujuan menganalisis pengaruh penggunaan media sosial sebagai sarana promosi terhadap peningkatan penjualan UMKM di wilayah Medan, Sumatera Utara. Metode yang digunakan adalah deskriptif kuantitatif dengan pendekatan asosiatif. Sampel berjumlah 100 pelaku UMKM yang dipilih secara acak sederhana. Pengumpulan data dilakukan melalui kuesioner dan wawancara, diolah menggunakan uji regresi linier sederhana. Hasil penelitian menunjukkan bahwa variabel promosi melalui media sosial berpengaruh positif dan signifikan terhadap peningkatan penjualan. Setiap peningkatan kualitas promosi sebesar satu satuan akan meningkatkan penjualan sebesar 0,624 satuan. Implikasi penelitian ini menegaskan pentingnya penguatan literasi digital pelaku usaha guna mengoptimalkan potensi pasar daring.
Pemanfaatan Analisis Break-Even Point: Studi Kasus UMKM Warung Geprek Hamonangan Siallagan; Novita Sari Rejeki Situmorang; Fitri J Sianipar; Lamsehat Tiarmauli Simamora; Eby Mail Sianturi
Journal Social Society Vol. 5 No. 2 (2025): Juli - Desember 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.5.2.2025.809

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM), termasuk warung geprek, memainkan peran penting dalam perekonomian daerah. Namun, sebagian besar pelaku usaha belum memanfaatkan alat analisis keuangan secara optimal, khususnya Break-Even Point (BEP) sebagai dasar perencanaan laba. Penelitian ini bertujuan untuk menganalisis penerapan BEP dalam perencanaan laba pada UMKM warung geprek di Kota Medan. Metode penelitian yang digunakan adalah studi kasus deskriptif dengan pendekatan kuantitatif dan kualitatif di Kota Medan. Data dikumpulkan melalui wawancara, kuesioner keuangan, dan observasi langsung terhadap lima warung geprek terpilih di Kota Medan. Hasil penelitian menunjukkan bahwa empat dari lima warung mencapai titik impas dengan margin of safety positif, sedangkan satu warung mengalami kerugian karena tidak memenuhi BEP. Analisis menunjukkan bahwa struktur biaya, volume produksi, dan strategi penetapan harga sangat memengaruhi keberhasilan pencapaian laba. Penelitian ini menegaskan pentingnya pemahaman dan penerapan analisis BEP dalam pengambilan keputusan keuangan UMKM, serta mendorong perlunya evaluasi rutin terhadap kinerja usaha guna meningkatkan profitabilitas.
Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information Hamonangan Siallagan
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2699

Abstract

This research aimed to examine the effects of 1) beliefs on attitude towards the use of accrual information; 2) attitude, subjective norms and perceived behavioral control on the intention of using accrual information; 3) perceived behavioral control and intention on the behavior of using accrual information; and 4) intolerance of ambiguity as moderator on the effect of intention on the behavior of using accrual information. This study used primary data taken by administering questionnaires to the respondents. The data were analyzed using  SEM-PLS approach and WarpPLS software. The results supported the first five hypotheses, except the sixth one. The research results indicated that there was a negative role of intolerance of ambiguity. Research implications suggest that the cognitive theory and the theory of planned behavior can be used to explain the behavior of using accrual information for decision making.
Biaya Outsorcing Vs Produksi Internal Bahan Baku Utama untuk Pembuatan Mie: Kerangka Pengambilan Keputusan Winda Hutabarat; Anna Maria Simbolon; Lusiana F Rajagukguk; Rista Marsaulina Sianturi; Hamonangan Siallagan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5365

Abstract

The noodle manufacturing industry has to make an important decision about sourcing its main raw material: whether to produce it in-house or outsource it. This decision is very important because it affects the quality of the final product and production costs. Production volume, material quality and supply chain reliability are some of the factors that influence the choice between in-house production and outsourcing, according to a review of relevant literature and industry data. In-house production can ensure quality control and supply chain reliability, but may require large investments in infrastructure and labor. Outsourcing, on the other hand, can reduce costs by taking advantage of external suppliers' economies of scale, but it also risks sacrificing quality control and reliability. The aim of this research is to provide noodle manufacturers with a decision-making framework that can be used to evaluate the benefits and costs of outsourcing and in-house production. A hybrid approach combining in-house production and outsourcing is suggested as a solution to optimize quality control and save costs. This study helps noodle manufacturers make strategic decisions about raw material procurement, increasing their competitiveness in the market.
Analisis Perilaku Biaya dan Penggunaannya dalam Keputusan Manajerial Teguh Anderson Sagala; JhonPiter Manurung; Gilbert Febrianto Hutabarat; Dewa Fahri Marbun; Hamonangan Siallagan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5371

Abstract

This article discusses the importance of understanding cost behavior in managerial decision making. By analyzing how costs change with changes in activity levels, managers can make better decisions regarding planning, controlling, and managing a firm’s resources. This article explains key concepts of cost behavior such as fixed cost, variable cost, and range relevance, and provides examples of their application in a business context. Implications for managerial accounting and strategic decision making are also discussed. In addition, this article highlights the importance of cost behavior analysis in the face of uncertainty and changing business dynamics. With a solid understanding of cost behavior, managers can be more adaptive in adjusting strategies and optimizing the financial performance of the firm. Case studies and numerical examples are presented to illustrate the practical application of the concepts discussed. This article is expected to provide valuable insights for managers, accountants, and decision makers in utilizing cost behavior analysis to improve managerial effectiveness and business competitiveness.
Analisis Penggunaan Biaya Diferensial dalam Pengambilan Keputusan Manajerial Geby Oktavia Tampubolon; Kisniah Samosir; Debora Fransiska; Hamonangan Siallagan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5374

Abstract

This study explores the analysis of the use of differential costs in managerial decision making using secondary data. The results of the case study show that differential cost analysis influences and improves the effectiveness and efficiency of decisions, such as the decision to accept special orders, choosing whether the company produces itself or buys from outside, and investment decisions. The findings are consistent with the literature and support the importance of differential cost analysis in management. Limitations of this study include reliance on secondary data and potential bias in document selection. Managerial implications include using relevant cost information to make more effective decisions. This study recommends analysis across different industries and improved secondary data collection methods for further research.
Co-Authors Alfen Sibarani Angel Febriyanti Sinaga Anisa Sembiring Anna Maria Simbolon Anne Rumondang Malau Ardi Lumban Tobing Aritonang, Berliana Armeilina Tambunan Artauli Sitorus, Pita Artono, Rikho Givson Asima Dewi Napitupulu Audira Ginting Aurelya Zai, Cindy Tania Bakkara, Andi Rostua Barus, Epi pransiska br Batubara, Wahyudi Bawamenewi, Mei Masrohani Bethanya Maytwin Ley Bondar, Risdayanti Bonita Maytwin Ley Br Gintingting, Sinthya Angelica Br Purba, Elvira Natalia Br Saragih, Kristian Armelindo Br Tohang, Uli Nurhaida Br. Tobing, Gresi Lusina Butar-butar, Juwita Riama Anzelina Christnova Hasugian Daeli, Jeven Putra Damai Rogate Tampubolon Damanik, Hotraniati Daniel Purba Darni Santi Telaumbanua David Andrian Hutahaean Debora Fransiska Della Mestika Lubis Denni Putra Manurung Derisma Romauli Nababan Dewa Fahri Marbun Dhea, Agnes Indra Eby Mail Sianturi Efrain Sinaga, Roy Alfonso Elita Tia Monica Manalu Elsa Elsita Khoerunisa Enjelia Nova Sari Simarmata Era Sinaga Erna Anjelina Sinurat Ervan Christian Samuel Sidabutar Esra Sparia Sihaloho Ester Novianti Sinaga Fani, Astrid Fernando Fernando, Fernando Fitri J Sianipar 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 Hareva, Yasman Harianja, Adelina Histi Harianja, Erika Friskila Hartati Simanjuntak Hasugian, Chrisnova Hasugian, Christnova Hasugian, Crhistnova Hasugian, Cristnova Heldariska. S 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, Naomi Serepina Hutasoit, Romanty Hutauruk, Rido Alvaro Zulkarnain Hutauruk, Rika F Ica Yohana Ika Fitriani Panjaitan IMELDA SITINJAK Indah Sari Intan Cristiani 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 Karen Soli Gracia Ndruru Karina Dwi Yanti Nainggolan Kesia, Tiori Kisniah Samosir Kohinur, Kohinur Laia, Hosea Lamsehat Tiarmauli Simamora Ledya Dacosta Sinaga Leonardo Sipayung Lestarinta Br Brahmana Libianko Sianturi Lili Permatasari Liliana, Ola Venina Lilianti Tampubolon Lilis Karlina Panjaitan Limbong, Irene Nauli Lincah Lestari Zai Lisna Damanik Loi, Melda Citra Batiniah Lumban Batu, Angel Natasya Lumban Gaol, Herawati Feronika Lumban Gaol, Vebry Lumbantobing, Alberto Jhoan Firmanda Lumbantoruan, Friskayanti Lusiana F Rajagukguk Manalu, Dasuster Manalu, Intan Manalu, Swesty Novita Sari MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Manik, Abel Manik, Lidia Manik, Sara Manullang, Karnoan Manurung, JhonPiter Manurung, Paulina Marpaung, Angel Lasmauli 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, Cintia Nababan, Jesika Nababan, Maria Eva Suryani Nadapdap, Tomi Irianto Naibaho, Ester Naibaho, John Peter Nainggolan, Desi Aminarti Nainggolan, Erni Yuli Sari Nainggolan, Jestri Sumerdi Nainggolan, Josri Nainggolan, Melda Nainggolan, Pintasari Nainggolan, Ronauli Nainggolan, Yuni Kafrina Naomi Hutajulu Napitupulu, Naomi Natalia, Novia Nathalina Simanjuntak Nauli Sinaga, Elisabet Sihol Ndruru, Febriani Ndruru, Laurensia Konstantia Nduru, Senima Neibi Ezenia Ambarita Nelvi Sipayung Nely Mariska Solin Niken, Ananta Pebrya Nopitri Zega Noviditha Sembiring Novita Sari Rejeki Situmorang 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 Pinem, Clara Syntia Bella Pinta Siahaan Puja Nov Jayanti Gea 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 Patresia Siregar Putri Yola Lumbantoruan Putri, Hanna Putri, Lidya Cahya Rachael Simanjuntak 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 Riyadatu Muthmainnah 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, 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 Sianturi, Eva Marlina Sianturi, Evilina Sianturi, Firman Sianturi, Tiurmaida Sibarani, Alfen Siboro, Daniel Sibuea, Christina Aprilia Siburian, Sopian Od Sidabutar, Erika P Sidabutar, Rimbun C.D Sidabutar, Rimbun CD Sidauruk, Rivaldo Khan Sigalingging, Gracella Sihaloho, Benaya Yoyada Sihaloho, Maria Sihombing, Juita Sihombing, Mariauli Sihombing, Nicolas Tito Sihombing, Poppi Sry Rejeki Sihombing, Silupi Sihombing, Yosi Sihotang, Dian Putri Sihotang, Iwan Saputra Sijabat, Adeline Ruth Sijabat, Juni Debora Herjevina Sijabat, Theresia Br. Silaban, Jesica Silaban, Joy Eklesya Silaban, Nurlela Silaban, Rahmat Silaban, Santi Elyana Silaban, Saudurma Silaen, Rut Agelita Yolanda Silalahi, Amlys 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, Depi Hardiati Simamora, Dian Sinar Simamora, Mawar Geby Simamora, Naomi Farida Simangunsong, James Simangunsong, Ryanni Sarah Simangunsong, Siti Hara Simanjuntak, Boy Porman Simanjuntak, Christin Grace 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 Simbolon, Wulan Simorangkir, Helmina Handayani 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 Sipayung, Rizky Sirait, Ezra Theresia I. S. Sirait, Yonathan Siregar, Triana Irawati Siringoringo, Bunga Meiana Sitohang, Rut Sahanaya Sitompul, Elisabeth Magdalena Sitompul, Ibrani Natasya Sitompul, Putri Ruth Amanda Sitorus, Nelvi Esra Bestari Sitorus, Panggil Roito Sitorus, Tessalonika Bertuah Situmorang, Dwi Cecilia Situmorang, Riris Vina Marito Situmorang, Riskayani Sormin, Helin Sormin, Muliono Stephen Rey Sormin, Wasti Putriani Steafani, Rut Stefanni Putri Anggita.S Steven Permana Pasaribu Susana, Lusi Suwarni Nainggolan Suwarno, Try Edi 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. 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 Tomi Irianto Tumanggor, Reisa Cotessa Br Turnip, Era Framita Veny Shintiya Saragih Veri Gabriel Lumbantobing Victorinus Laoli Waruwu, Anggis Theo Christian Waruwu, Enzolina Kristiani Waruwu, Rifan Putra Berkat Wendy Teguh Putri Zega Winda Anastasya Butar Butar Winda Hutabarat Winny Oktariska Zega Yeni Enjelia Saragih Yonathan Sirait Yosep Lumbangaol Zebua, Rut Denada Zefanya Putri Sianipar Zega, Helga Eliana Nitaya Zega, Oscarwan Fransisco Zendrato, Nosta Junita Sari