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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.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN ( Pada Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Tahun 2019- 2023 ) Sitompul, Putri Ruth Amanda; Siallagan, Hamonangan; Sijabat, Jadongan
Dharmas Education Journal (DE_Journal) Vol 3 No 1 (2022): Juni
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Univesitas Dharmas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56667/dejournal.v3i1.1178

Abstract

Penelitian ini menganalisis pengaruh mekanisme Good Corporate Governance (GCG) dan leverage terhadap kinerja keuangan perusahaan makanan dan minuman yang terdaftar di BEI periode 2019–2023. Menggunakan metode kuantitatif, data diperoleh dari 45 perusahaan dengan total 225 observasi yang dipilih melalui metode purposive sampling. Variabel Independen dewan direksi, dewan komisaris, komite audit dan leverage terhadap variabel dependen yaitu kinerja keuangan. Hasil penelitian menunjukkan bahwa dewan komisaris dan dewan direksi berpengaruh negatif signifikan terhadap kinerja keuangan, sedangkan komite audit dan leverage tidak memiliki pengaruh signifikan terhadap kinerja keuangan. Temuan ini menunjukkan perlunya optimalisasi struktur tata kelola perusahaan untuk meningkatkan kinerja keuangan
Analisis Pelaksanaan Batas Maksimum Pemberian Kredit (BMPK) dan Implikasinya terhadap Kesehatan Bank: Tinjauan Literatur Sihaloho, Esra Sparia; Syeba Rajagukguk, Rahel Rut; Sinaga, Ester Novianti; Sinaga, Angel Febriyanti; Siallagan, Hamonangan; Hasugian, Christnova

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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.
PENGARUH KECUKUPAN MODAL, RISIKO KREDIT, LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Ika Fitriani Panjaitan; Hamonangan Siallagan; Jadongan Sijabat
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1447

Abstract

This study aims to examine the effect of capital adequacy, credit risk, liquidity on profitability. In this study, capital adequacy is measured by the Capital Adequacy Ratio (CAR), Credit risk is measured by Non Performing Loan (NPL), liquidity is measured by the Loan To Deposit Ratio (LDR). This type of research is Quantitative research. The population of banking sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling process uses the purposive sampling method, the data analysis technique is carried out using multiple linear regression with the help of the SPSS version 26 program. The results of the study indicate that capital adequacy has a significant effect on profitability and liquidity has a significant effect on profitability while credit risk does not have a significant effect on profitability.
The Impact of Profitability, Dividend Policy, and Capital Structure on the Value of Agricultural Sector Companies on the IDX Sinaga, Stefie Fiorella; Siallagan, Hamonangan; Munte, Mei Hotma Mariati
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14112

Abstract

The agricultural sector in Indonesia faces various economic and policy challenges, so understanding the factors that affect a company's value is urgent in this study. This study aims to analyze the influence of profitability, dividend policy, and capital structure on company value in the agricultural sector listed on the Indonesia Stock Exchange for the 2021–2023 period. The research method uses a quantitative approach with purposive sampling techniques and secondary data analyzed through multiple linear regression with SPSS version 26 software, including classical assumption test and hypothesis test. The results of the study show that profitability and dividend policy have a positive and significant effect on the company's value, while the capital structure has a negative and significant effect. These findings provide practical contributions for managers and investors in financial decision-making, particularly in the agricultural sector. The novelty of this research lies in a comprehensive analysis of the interaction of the three variables (profitability, dividend policy, and capital structure) in the context of Indonesia's agricultural sector, which has not been widely explored in previous research, especially in the post-pandemic period (2021-2023) which is fraught with global economic dynamics and domestic policies.
Factors Affecting Financial Performance in the Banking Sector Listed on the Indonesia Stock Exchange Silalahi, Elli Dayanti; Siallagan, Hamonangan; Dolok Saribu, Ardin
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14256

Abstract

In the context of Indonesia's growing economy, a deep understanding of the factors that affect the financial performance of banks is essential to improve financial system stability and public trust. This study aims to analyze the influence of CAR, NPL, BOPO, and LDR on the financial performance of banks listed on the Indonesia Stock Exchange for the 2021-2023 period, with ROA as a proxy for financial performance. Using a quantitative approach, annual financial statement data is analyzed through multiple linear regression. The results of the study showed that BOPO had a significant effect on ROA, while NPL showed a significant negative impact. Meanwhile, CAR and LDR showed no significant influence. These findings make a practical contribution to banking management in optimizing the management of operational costs and credit risks, as well as being a reference in strategic decision-making. The novelty of this study lies in its comprehensive approach in analyzing the interaction of the four main financial ratios in the post-pandemic period (2021-2023), using actual data that has not been widely explored in the context of Indonesian banking, as well as providing the latest empirical evidence on the dominant influence of operational efficiency (BOPO) over other factors.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO PROFITABILITAS PADA BANK BRI YANG TERDAFTAR DI BEI PERIODE 2019 – 2023 Silaban, Nurlela; Simamora, Dian Sinar; Marpaung, Angel Lasmauli; Togatorop, Pasia; Panjaitan, Ika Fitriani; Hasugian, Chrisnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2021

Abstract

Assessment of the financial level of a company can be done by analyzing the company's financial statements. To find out whether the company's financial condition is in good condition, various analyzes can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of BRI Bank in terms of financial ratio analysis. The analysis method used is descriptive quantitative analysis using the measurement of profitability ratios. Research data and information obtained from the financial statements of Bank BRI listed on the IDX. Based on the profitability ratio of this study, the financial performance of BRI bank in 2019-2023 experienced a fairly good level when viewed from return on assets and return on equity in 2020 while in 2023 the profitability ratio value was in the highest position both in return on assets and return on equity. Keywords: Financial Performance, ROA, ROE, Bank BRI
ANALISIS NON PERFORMING LOAN TERHADAP CAPITAL ADEQUACY RATIO PADA PT BCA Tbk Simanjuntak, Evelyn Angelia; Aurelya Zai, Cindy Tania; Nauli Sinaga, Elisabet Sihol; Silitonga, Cristin Erni Juliani; Sitompul, Ibrani Natasya; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2036

Abstract

This study aims to analyze the relationship between Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) at PT Bank Central Asia Tbk (BCA). NPL is an indicator of non-performing loans that reflect credit risk in banking, while CAR reflects the adequacy of capital in bearing financial risks. The results showed that there is a negative relationship between NPL and CAR with a correlation coefficient of -0.520, although it is not statistically significant with a significance value of 0.652 (>0.05). In addition, the coefficient of determination analysis shows that NPL contributes 27.04% to changes in CAR, while the rest is influenced by other factors not examined in this study. This study provides insights for bank management and regulators in improving credit risk management strategies to maintain national banking stability.
Co-Authors Alfen Sibarani 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 Barus, Epi pransiska br Batubara, Wahyudi Bawamenewi, Mei Masrohani Bondar, Risdayanti 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 Damanik, Hotraniati 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 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, 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 Lusiana F Rajagukguk Manalu, Dasuster 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, Rifka Sepliana 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, Melda Nainggolan, Pintasari Nainggolan, Ronauli 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, Hanna Putri, Lidya Cahya 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 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 Sianipar, Fitri J Sianturi , Eby Mail Sianturi, Eva Marlina Sianturi, Evilina Sianturi, Tiurmaida Sibarani, Alfen Siboro, Daniel Siburian, Sopian Od Sidabutar, Erika P Sidabutar, Rimbun C.D Sidauruk, Rivaldo Khan Sigalingging , Juju Elawaty Sigalingging, Gracella Sihaloho, Benaya Yoyada Sihaloho, Esra Sparia 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, 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, 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, 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, Priscilla C.M Sinaga , Pebrien Mauli Sinaga, Angel Febriyanti Sinaga, Apri Sinaga, Averia Sinaga, Ester Novianti Sinaga, Frisillia Marsaulina 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, Yonathan siregar, Abel Theresia 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, Novita Sari Rejeki Situmorang, Riris Vina Marito Situmorang, Riskayani Sormin, Helin Sormin, Muliono Stephen Rey Sormin, Wasti Putriani Steafani, Rut Susana, Lusi Suwarni Nainggolan Syeba Rajagukguk, Rahel Rut Tamba, Junita Fina Rebekka Tambunan, Dody Tambunan, Esri Tambunan, Tonggina Tampubolon, Carlos Samuel Tampubolon, Frans Theofillus Tampubolon, Gebi Oktavia Tampubolon, Helena Ronauli Tampubolon, Serenova Elizabeth 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 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 Zendrato, Nosta Junita Sari