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All Journal The Indonesian Journal of Business Administration Accounting Analysis Journal Panggung JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan Aptisi Transactions on Technopreneurship (ATT) KEK (Kajian Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) Jurnal Manajemen Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Akuntansi dan Bisnis Krisnadwipayana IAIC Transactions on Sustainable Digital Innovation (ITSDI) ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Pengabdian Masyarakat Inovasi Startupreneur Business Digital (SABDA Journal) Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Basic and Applied Accounting Research Journal International Transactions on Education Technology (ITEE) Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah METHONOMI Jurnal Ilmu Manajemen METHONOMIX METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist BEAM Jurnal SENI MUSIK
Arthur Simanjuntak
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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RISIKO DAN MANAJEMEN RISIKO TERHADAP KECURANGAN PENGENDALIAN DAN AKUNTANSI MANAJEMEN Christina Verawati Situmorang; Duma Megaria Elisabeth; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.275

Abstract

Recent global events, particularly the global financial crisis, have renewed and strengthened interest in risk and the types of systems used to manage it. One area that has received relatively little attention is risk, risk management, and the interrelationships between managerial accounting and management practices. The methodology used in this research is library research. Processes related to the relationship between observed phenomena to the dynamics of the relationship, always use scientific logic. Although the data source for this research is a secondary data source consisting of significant previous scientific research articles in the form of books and other scientific works containing different perspectives. This research provides an introduction to risk in management accounting and control and a special edition of the Journal of Risk Management. It is argued that risks and how they are managed have become a hallmark of organizational life in both the public and private sectors. By changing organizational practices, risk management can facilitate and justify certain types of organizations. It can change the boundaries of responsibility and accountability in an organization by representing a certain way of organizing individuals and activities. In addition, it is said that risk management is a major issue because it has moved from a purely financial issue (risk assessment, derivatives, etc.) or accounting (financial report disclosure, etc.) to one of business controls. An area where management accounting should be involved. This article also examines the potential side effects of risk management, including issues of trust and accountability, but also focuses on managing secondary or defensive risks and reputational risks that arise.
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.291

Abstract

The purpose of this study is to find out and analyze the factors that affect the stock price of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020. The subjects of this survey included 39 banking companies by accessing financial statements in audits on the Indonesia Stock Exchange website. The sampling procedure used is a sampling procedure intended for 20 sampling companies in 4 years of observation (2017-2020) with (20 Companies X 4 Years = 80) units of analysis. The data analysis method used is logistic linear regression. Earnings Per Share, Return on Investment, and Price to Book Value (PBV) simultaneously affect the Stock Price by 80.3% based on the results of processing logistic regression data using SPSS 20 software. The remaining 19.7% is affected by other variables. Partially Earning Per Share, Return on Investment, and Price to Book Value (PBV) have a positive and significant effect on Stock Prices.
Pengaruh Sikap terhadap Implementasi Green Accounting pada Perusahaan Sektor Pariwisata Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.309

Abstract

The transition to Green Accounting is considered a major driver of sustainable economic development. Growing awareness of environmental costs and integration into corporate performance reporting has led to the development of a new environmental dimension of accounting. Although it is a modern concept, its transition into the tourism sector is important, especially since the tourism sector is recognized as energy and emissions intensive. Because environmental preservation can create an optimal framework in the function of sustainable tourism development in Indonesia. This research addresses and analyzes the level of knowledge of the tourism sector about the application of environmental concepts, especially through social and business responsibilities. Research is carried out by applying model classification to data obtained by surveying employees and owners of tourism sector companies in North Sumatra. This method has shown that socio-demographic factors have a significant impact in understanding the importance of green accounting in the tourism sector in Indonesia especially in North Sumatra and that most companies engaged in the tourism sector include corporate social responsibility in their business strategies and policies. The fact that similar or similar research on this topic has not been conducted in developing countries, suggests an important contribution this paper may have to the scientific and professional community, especially in the form of incentives to create and publish reports on environmental preservation.
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, SOLVABILITAS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SUB INDUSTRI MAKANAN OLAHAN PERIODE 2022-2024 Rachel Br. Tumorang; Arthur Simanjuntak; Winarto
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12416

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, keputusan investasi, solvabilitas, dan likuiditas terhadap return saham pada perusahaan manufaktur sub industri makanan olahan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Metode penelitian kuantitatif dengan pendekatan asosiatif kausal digunakan pada 13 perusahaan yang dipilih melalui purposive sampling, menghasilkan 39 observasi. Data dianalisis menggunakan regresi linear berganda dengan SPSS 26. Hasilnya menunjukkan bahwa secara parsial ROE, PER, DER, dan CR tidak berpengaruh signifikan terhadap return saham, dengan nilai signifikansi masing-masing 0,071; 0,563; 0,202; dan 0,223 (> 0,05). Secara simultan, keempat variabel juga tidak berpengaruh signifikan (F = 1,645; sig. 0,186 > 0,05). Koefisien determinasi (R²) sebesar 0,162 mengindikasikan bahwa hanya 16% variasi return saham dapat dijelaskan oleh keempat variabel tersebut, sedangkan 84% sisanya dipengaruhi faktor lain di luar model. Implikasi penelitian ini adalah investor dan pihak manajemen disarankan untuk tidak hanya bergantung pada rasio-rasio keuangan tersebut dalam menilai kinerja saham, melainkan juga mempertimbangkan faktor eksternal seperti kondisi makroekonomi, sentimen pasar, dan variabel non-keuangan lainnya. Penelitian selanjutnya dapat menambah variabel lain, memperluas periode, atau membandingkan sektor industri yang berbeda.
PENGARUH PROFITABILITAS, CASH POSITION DAN KEPUTUSAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN DENGAN KEBIJAKAN UTANG SEBAGAI VARIABEL MODERATING Arthur Simanjuntak
Jurnal Ilmiah METHONOMI Vol. 1 No. 2 (2015): Jurnal Ilmiah METHONOMI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methonomi.Vol1No2.pp74-82

Abstract

The objective of the research was to examine the influence of Profitability Cash Position and Investment Decision on Dividend Policy with Debt Policy as moderating variables in manufacture companies listed in BEI (Indonesia Stock Market) in the period of 2010 – 2013. The research used causal research method. The population was 136 manufacture companies listed in BEI in the period of 2010-2013, and 35 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using residual test. The result of this study showed that simultaneously the variables of Profitability (RAO), Cash Position (CP) and Investment Decision (PER) had influence on Dividend Policy. Partially, Profitability (ROA), and Cash Position (CP) had significant positive influence on Dividend Policy (DPR). The variables of Debt Policy (DER) is moderating variables to explain influence Profitability (ROA), Cash Position (CP) and Invsetment Decision (PER) on Dividend Policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI LABA AKUNTANSI DAN IMPLEMENTASINYA TERHADAP KELANGSUNGAN HIDUP PERUSAHAAN PADA SEKTOR ANEKA INDUSTRI Septony B. Siahaan; Arthur Simanjuntak; Astri Madonna Damanik
Jurnal Ilmu Manajemen METHONOMIX Vol 4 No 1 (2021): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol4No1.pp1-16

Abstract

The purpose of this study is to test and analyze the factors that affect the value of accounting profits and their implementation on the company's survival in the multi-industry sector during the period 2016 to 2019. The company's survival in the study used a Price to Book Value (PBV) gauge. While accounting profit as a variable intervening in this study uses the measure Return on Assets (ROA). And Firm Size is measured by Logarithm Natural Total Assets. The sample used was 19 companies from 53 populations of various industrial sector companies listed on the Indonesia Stock Exchange for the period 2016-2019. Number of Observations as many as 76 observation data (19 Companies X 4 Years of Observation). Sampling method using Purposive Sampling. The study used multiple regression analysis and was processed using SPSS 25. The results of this study showed that Firm Size and DER partially had a negative and insignificant influence on ROA, and CR partially had a positive and significant influence on ROA. Firm Size, DER, and CR have a shared influence on ROA. Firm Sizes had a negative significant influence on PBV, Direct influence of DER, and CR had a positive and insignificant influence on PBV. Simultaneously Firm Size, DER, and CR had a significant influence on PBV. The direct influence of ROA has a positive significant influence on the PBV. Based on the results of the path analysis showed that the ROA variable did not successfully mediate or become the intervening variable of the Firm Size variable, DER in influencing the PBV. Based on the results of the path analysis shows that the ROA variable successfully mediated or became an intervening variable of the CR variable in influencing the PBV.
PENGARUH SISTEM INFORMASI AKUNTANSI, BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, REWARD DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL Herlina Risnawati Sitorus; Arthur Simanjuntak; Duma Rahel Situmorang
Jurnal Ilmu Manajemen METHONOMIX Vol 5 No 1 (2022): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol5No1.pp15-30

Abstract

The purpose of this study is to consider whether accounting information systems, organizational culture, leadership style, rewards, and performance measurement systems can affect managerial performance and find out how much partial and simultaneous influence. Field studies carried out in data collection were using a questionnaire as a research tool which was distributed to the staff and employees of PTPN IV Pasir Mandoge Unit. Qualitative data is the data used in this study which will be quantified using a Likert scale, and converted into interval data. It can be concluded from the results of the partial analysis that the accounting information system variable (X1) has a positive and significant effect on managerial performance (Y), organizational culture variable (X2) has no effect on managerial performance (Y), leadership style variable (X3) has no effect on managerial performance (Y), reward variable (X4) has no effect on managerial performance (Y), performance measurement system variable (X5) has a positive and significant effect on managerial performance (Y). Based on the results of the simultaneous analysis, it is concluded that the effect of accounting information systems, organizational culture, leadership style, rewards, and performance measurement systems on managerial performance is 62.5%, and 37.5% is the influence of other variables not observed in this study.
ANALISIS FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2): Studi Kasus Badan Pengelola Keuangan, Pendapatan dan Aset Daerah Kabupaten Tapanuli Utara Meliati Meliati; Arthur Simanjuntak; Ivo Maelina Silitonga; Thomas Sumarsan Goh
Jurnal Ilmu Manajemen METHONOMIX Vol 5 No 1 (2022): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol5No1.pp63-78

Abstract

This study aims to analyze the effect of knowledge of rural and urban land and building taxes, taxpayer awareness, rural land and building tax services, tax sanctions, and NJOP on taxpayer compliance. This type of research is survey research, using primary data with a questionnaire. The research population was 110,077 and 105 processed. Hypothesis testing was carried out using multiple linear regression using the Statistical Package for the Social Sciences (SPSS). The results showed that knowledge of rural and urban land and building taxes, taxpayer awareness, rural and urban land and building tax services, tax sanctions, and NJOP had a significant effect on taxpayer compliance. Taxpayer awareness and land and rural and urban tax services have no significant positive effect on taxpayer compliance. Partially, knowledge of rural and urban land and building taxes, taxes, taxes, and NJOP have a positive effect on taxpayer compliance. While the awareness of taxpayers and services for rural and urban land and building taxes has a positive and insignificant effect on taxpayer compliance.
PENGARUH LIKUIDITAS, PENDAPATAN NON-BUNGA, PROFITABILITAS DAN LEVERAGE TERHADAP KECUKUPAN MODAL : Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2018–2021 Thomas Sumarsan Goh; Arthur Simanjuntak; Edison Sagala
Jurnal Ilmu Manajemen METHONOMIX Vol 6 No 1 (2023): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol6No1.pp27-42

Abstract

This study is to examine the effect of liquidity, non-interest income, profitability, and leverage on Capital Adequacy Ratio. The sampling technique used is Purposive sampling. The data collection technique is the study of documentation. Data analysis using análisis multiple linear regression. Investing Policy Ratio, Non Interest Income, Loan Asset Ratio and Financing to Deposit Ratio has no effect on the Capital Adequacy Ratio, Deposit Asset Ratio has a negative and significant effect on Capital Adequacy Ratio, Net Profit Margin has a positive and significant effect on Capital Adequacy Ratio in banking companies listed on the Indonesia Stock Exchange for the period 2018-2021. Investing Policy Ratio, Loan to Asset Ratio, Financing to Deposit Ratio, Non Interest Income, Net Profit Margin, and Deposit Asset Ratio have a positive and significant effect on the Capital Adequacy Ratio in banking companies listed on the Indonesia Stock Exchange for the period 2018-2021.
PENGARUH RETURN ON ASSET DAN RISK PROFILE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Arthur Simanjuntak; Septony B. Siahaan; Rehulina Ibrena Br. Tarigan
Jurnal Ilmu Manajemen METHONOMIX Vol 6 No 2 (2023): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol6No2.pp75-91

Abstract

This study aims to determine the effect of return on assets and risk profile on firm value with good corporate governance as a moderating variable in the agricultural sector listed on the Indonesian stock exchange for the 2017-2021 period. This research is a type of causal research. The data used in this study is secondary data which can be accessed through the websites www.idx.co.id and www.idnfinancials.com. The population of this study consisted of 24 companies. The sampling method used in this study was purposive sampling and a total of 13 sample companies were obtained for 5 observation periods (2017-2021) with a total of 65 research observations. The technique used in this study is Moderated Regression Analysis (MRA) using the SPSS 22 program. The results of this study indicate that ROA, BRISK have no effect on firm value partially. Meanwhile, GCG can influence significantly by strengthening the relationship between ROA and company value. GCG can also affect or be able to moderate BRISK's relationship to firm value.
Co-Authors Amsal Steven Trian Marpaung Andriasan Sudarso Angel, Mary APRIANI M. SIBARANI Arie Tymoty Rainaldo Ginting Arison Nainggolan Arison Nainggolan, Arison Aritonang, Tacya S Arthika Iradat R Lase Asep Sutarman Asher Nuche Astri Madonna Damanik Azizul Kholis, Azizul Br Ginting, Wulan Febriyanti Br. Sembiring, Vebina N. Brilliant Handyman Manalu Butarbutar, Riska Septiani AMT Christina V Situmorang Christina Verawati Situmorang Christina Verawaty Situmorang Christina Verawaty Situmorang Christofer Parmahan Sibarani Cindy Erisha Sihombing Damanik, Dennys Paulus Parlindungan Dave Nathanael David Patar Sitangggang Deby Tobing Dennys Paulus Parlindungan Damanik Depi Erosna Br Tarigan Dewi Delima Hutagalung Diego Abbas Dimita H. P. Purba Doli Hasibuan Duma Megaria Elisabeth Duma Rachel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Dwi Cahyono Edison Sagala Elvie Maria Emiya Sri Hagana Br Brahmana Endi Juli Anto Enjelina Patrisya Uli Br Sitorus Erika Erika Erika Erika Erika Erika Erika Eviyanti N. Purba Fanny Kristina Siregar Farida Sagala Frengky Samuel Panjaitan Gavin Egianta Sembiring Gea, Joni Kurniawan Gebi Foresa Lumban Gaol Giawa, Berkat Ginting , Arie Tymoty Rainaldo Ginting, Juni Elisa Sari Ginting, Mitha C. Ginting, Mitha Christina Gortap Lumbantoruan Gracesiela Y Simanjuntak Gracesiela Y Simanjuntak Gracesiela Yosephine Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Harimukti Wandebori Hendriko Hutagaol Henry Henry Henry Newell Henry, Henry Heri Imanuel Nadeak Heri Imanuel Nadeak Herlina Risnawati Sitorus Hutabarat, Eloy Charolina Hutagaol, Hendriko Ika Yuni Purnama Indri Mariska Putri Ivo M. Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Ivo Maelina Silitonga Jaja Suteja Jamaluddin Januardi Mesakh Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Joni Kurniawan Gea Juni Elisa Sari Ginting Junika Napitupulu Junita, Rahel Karsa, Aldo Hermaya Aditiya Nur Klemens Putera Sejahtera Lamria Sagala Lamria Sagala Lamria Sagala Lase, Arthika Iradat R Leni Natalia Siagian Lince R. Panataria Lumban Gaol, Gebi Foresa Lumbangaol, Idaman Sagita Lyna M. N. Hutapea M. M. Pasaribu Pasaribu M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Manalu, Theresia Margaretha Marini Sinaga Marpaung, Amsal Steven Trian Marta Nurfiza Siahaan Martin Yehezkiel Sianipar May Sartika Tarigan Melanthon Rumapea Meliati Meliati Melinda Br Pasaribu Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mohamad Agus Salim Muhammad Isa Alamsyahbana Muhammad Nur Muhammady Mulatua Silalahi, Mulatua Nadapdap, Kristanty M. N. Nadeak, Heri Nadeak, Heri Imanuel Naomi Febrianti Siringoringo Necia Mita Novalina Pasaribu Nestan Theresia Natalia Niastyna Simorangkir Nindy L Simanullang Nolan Liam Nova Syahrani Arasid Novi Darmayanti Nurfiza, Marta Nurwijayanti P. Silalahi, Mulatua Pakpahan, Juliana Panggabean, Michael Armando Panjaitan, Frengky Samuel Panjaitan, Rike Y. Panjaitan, Rike Yolanda Primadanik, Maylinda Priskila Sinaga Purba, Livia Grestallia Purnama Sari Br Sinulingga PUTRI JESICA SITORUS Putri Sopianna Sianturi Rachel Br. Tumorang Rahel Situmorang, Duma Rajagukguk, Eva Gloria Rani Farida Sinaga Rasmulia Sembiring Ratih S. Panjaitan Rehulina Ibrena Br. Tarigan Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Simanjuntak Rintan Saragih Rintan Saragih, Rintan Rio Juanda Putra Saragih Riska Septiani AMT Butarbutar Rizki Galang Rahmadan Robinhot Gultom Roma Simbolon Rumapea, Bonia Ayunita Sagala, Lamria Sahala Purba Samosir, Yosafat Renovaldo Sandhya Widhinugraha Saragih, Rio Juanda Putra Saur Melianna Sipayung, Saur Melianna sebastian pardede Selvina Dwi Putri Sembiring, Yosephine N. Sembiring, Yosephine Natalita Sembiring, Yosephine Natalitha Septoni B Siahaan Septony B. Siahaan Sheila Aulia Anjani Sianturi, Putri Sopianna Sibarani, Apriani M SIBARANI, APRIANI M. Sibarani, Christofer Parmahan Sihombing, Cindy Erisha Silalahi, Mulatua P Silitonga, Ivo Silitonga, Ivo M. Simamora, Sri Hartati Simanjuntak, Faido M Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE SIMANJUNTAK, MARKUS DODDY Simanjuntak, Reymondo Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Simanullang, Nindy L Simarmata, Lamdapot Pranata Simbolon, Lolyta Damora Simbolon, Roma Sinaga, Priskila Sipayung, Saur Meliana Siregar, Ahlan Jefri Siregar, Jeremia Sitanggang, David Patar Siti Normi Sitorus, Enjelina Patrisya Uli Br Sitorus, Wilona Edra Rachel Situmorang, Christina Verawaty Situmorang, Christina Verawaty Sri Hartati Simamora Sugiharto, Erwin Suhada Suhada Sumarsan, Thomas Syaharman Syaharman Syawaluddin Tan, Wei Xiang Tarigan , Depi Erosna Br Telaumbanua, Naomi Deswita Thomas Sumarsan Goh Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Vaher, Kristina Victor Victor Vinsensia Ratna Laia Vivi Valensya Br Karo Wesly Andri Simanjuntak Wilona Edra Rachel Sitorus Winarto Winarto Winarto Wulan Febriyanti Br Ginting Y. Simanjuntak, Gracesiela Yerisma Welly Yosephine N. Sembiring Yosephine Natalita Sembiring Yosephine Sembiring Yulia Riska Manik Yuliana Lisa Walean Zabenaso Queen Zahri Fadli