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All Journal The Indonesian Journal of Business Administration Accounting Analysis Journal Jurnal Ilmiah METHONOMI 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 Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX 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 Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah Accusi 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 Ilmiah Accusi

Arthur Simanjuntak

Universitas Methodist Indonesia

Author-ID : 380697

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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THE EFFECT OF ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON PROFITABILITY IN COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR THAT LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2020-2023 Ginting , Arie Tymoty Rainaldo; Ginting, Mitha Christina; Sagala, Farida; Simanjuntak, Arthur
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/4fgrcd02

This comprehensive study explores the strategic dimensions of the relationship between environmental disclosure, environmental performance, and profitability in the Indonesian consumer goods industry sector. The research focuses on an in-depth analysis of companies listed on the Indonesia Stock Exchange, aiming to uncover the complex mechanisms by which environmental sustainability practices influence organizational financial performance. The research methodology employs a quantitative approach using purposive sampling technique, where out of 51 potential entities in the population, researchers selected 12 companies as analysis units. Data access was conducted through the official platform www.idx.co.id, utilizing multiple linear regression statistical analysis to explore correlations between variables. Empirical findings yield significant insights. Environmental disclosure demonstrates a substantial positive correlation with profitability, indicating that environmental transparency can serve as a strategic instrument for enhancing a company's economic value. In contrast, environmental performance displays a negative relationship inconsistent with profit levels, signaling the complexity of dynamics between environmental practices and financial efficiency. Simultaneous analysis reveals that environmental disclosure and performance variables collectively exert a significant influence on profitability. The coefficient determination test shows that the research model can explain 18.6% of profitability variation, with the majority 81.4% influenced by external factors not yet identified within the research framework. The primary contribution of this study lies in developing a contextual understanding of the interconnection between environmental responsibility and corporate economic performance, offering novel perspectives in strategic management and business sustainability literature

ANALYSIS OF THE INFLUENCE OF PROFIT PERSISTENCE AND GOOD CORPORATE GOVERNANCE ON PROFIT QUALITY IN COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIES SUB-SECTORS TERDAFTARDI ON PERIOD 2019 – 2023 Br Ginting, Wulan Febriyanti; Simanjuntak , Arthur; Simanjuntak, Gracesiela Yosephine; Sagala, Lamria; Silitonga, Ivo Maelina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/sb9nnp96

This study was conducted to test and analyze the influence of profit persistence, independent commissioners, managerial ownership, and institutional ownership on the quality of corporate profits in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. This study applies secondary data obtained from financial documents and the company's annual report. The data analysis method applied was multiple linear regression with a sample of 29 companies out of a total of 75 companies that met the research criteria. The analysis was carried out using SPSS version 26. The results of the study showed that profit persistence had a negative and significant impact on the quality of profit, while independent commissioners, managerial ownership, and institutional ownership had a positive and significant impact. The F test shows that all of these variables together affect the quality of profits. However, independent variables only explain 10.2% of profit quality, while the remaining 89.8% are explained by factors outside of this study model. These findings provide a new perspective on how corporate governance and profit persistence affect profit quality, especially in the context of companies in the basic and chemical industries sub-sectors in Indonesia.

THE EFFECT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE ON FIRM VALUE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2021-2023 PERIOD Sinaga, Priskila; Simanjuntak, Arthur; Sagala, Farida; Ginting, Mitha Christina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/94t7h561

This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on firm value. The dependent variable used in this study is firm value measured using Tobin's Q, PBV, and PER. While the independent variable ESG Disclosure is measured based on the ESG disclosure index adjusted to the Global Reporting Initiative (GRI) guidelines and measured using CSRIj. This study uses a quantitative approach with secondary data obtained from the company's annual report and sustainability report during the observation period and the data used in this study were obtained from the company's website or the IDX website (BEI). The population used in the study were energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample of this study was determined using the purposive sampling method, so that the number of samples that met the criteria was 67 company data. The research hypothesis testing used multiple linear regression analysis. This study processes data using Microsoft Excel and conducts testing using SPSS 25 software. The results of this study indicate that Environmental, Social, and Governance Disclosure have an effect on company value (Firm Value)

EFFECT OF PHILANTHROPY ON COMPANY VALUE (Empirical Study on Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange within 2018-2022) Hutagaol, Hendriko; Simanjuntak, Arthur; Ginting, Mitha Christina; Silalahi, Mulatua
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/0n14nq48

Price Book Value (PBV) is perception of investor about sucesss of any corporate. High and superior Price Book Value (PBV) will make share and prospect of market of corporate will brighter in future. Many factors influencing Price Book Value (PBV), including philanthropy. Philanthropy (Corporate Philanthropy) is one of the Corporate Social Responsibility items as an important element in improving the company's character. The present study is a quantitative one using an associative approach, aimed to analyze effect of philanthropy on Price Book Value (PBV) using time series data obtained from the financial statements of Primary Consumer Goods Companies listed on the IDX within 2018-2022. The population consisted of 32 primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The number of samples was of 21 x 5 years of observation period = 105 issuer data. The research data analysis used a simple linear regression analysis. Philanthropy partially has a significant effect on Price Book Value (PBV). It is indicated by the t-value X (13,034)> t-table (1.97) and p-value (0.000) <0.05. The magnitude of the effect of philanthropy on Price Book Value (PBV) is of is 62.3%. It is recommended that primary consumer goods companies listed on the Indonesia Stock Exchange pay more attention to aspects that affect company value (PBV) so that company value (PBV) can be further increased

The Impact of Capital Structure, Liquidity, And Firm Size OnFinancial Performance an Empirical Study Of Technology Companies Listed on The Indonesia Stock Exchange (2020 - 2023) Simbolon, Roma; Goh, Thomas Sumarsan; Simanjuntak, Arthur; Elisabeth, Duma Megaria
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fj4y6v92

In the era of globalization and evolving economic factors, Indonesian businesses must demonstrate resilience within increasingly competitive environments. Corporate financial health serves as a critical indicator of operational efficiency, asset utilization effectiveness, business outcome realization, outstanding obligations management, and potential bankruptcy risks. Developing internal capabilities through technological advancement, product quality enhancement, human resource development, expenditure efficiency, and performance optimization represents a strategic approach to maintaining and improving corporate financial wellness. According to research by Sarwindah and Imronudin (2023), financial performance analysis seeks to evaluate how effectively a corporation adheres to appropriate and accurate principles when conducting its financial activities

Determinants of Stock Return Movements with Independent Commissioners as Moderating Variables in Wholesale and Retail Trade Companieson the Indonesia Stock Exchange Sembiring, Gavin Egianta; Simanjuntak, Arthur; Ginting, Mitha Christina; Sagala, Lamria
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hr7tqn65

This study aims to analyze the determinants of stock return movements with independent commissioners as moderating variables in wholesale and retail trade sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. This study was conducted to analyze the determinants / factors that influence stock returns, including profitability, capital structure and company size with independent commissioners as moderating variables, namely profitability, capital structure, and company size on stock returns, as well as testing the role of independent commissioners. The approach used is quantitative with the moderated regression analysis (MRA) method using the SPSS 26 application. The research sample amounted to 26 companies. The results showed that partially Profitability has a positive and significant effect on Stock Returns, Capital structure has a negative and significant effect on Stock Returns, Company size has a positive and insignificant effect on Stock Returns. Profitability, Capital Structure, and Company Size simultaneously have a significant effect on the Stock Return variable. Independent commissioners are able to moderate the relationship between profitability and stock returns significantly. independent commissioners are able to moderate the relationship between capital structure and stock returns significantly. Independent commissioners are not able to moderate the relationship between company size and stock returns significantly

Pengaruh Kejelasan Sasaran Anggaran,Kompetensi Aparat dan Kepemimpinan terhadap Akuntanbilitas dengan Whistleblowing sebagai Pemoderasi di Salapian Marta Nurfiza Siahaan; Arthur Simanjuntak; Duma Rahel Situmorang
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1124

This study aims to determine the effect of Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability. In addition, this study also aims to test whether the Whistleblowing variable moderates the relationship between Budget Goal Clarity, Village Apparatus Competence, and Village Government Leadership on Village Fund Management Accountability in Villages in Salapian District, Langkat Regency. This study uses quantitative methods, the sample collection technique in this study is to use a questionnaire, the population and sample in this study were village officials in Salapian District, Langkat Regency many as 80 village officials with sampling techniques, namely probability sampling. The data were analyzed using the Moderated regression analysis method with interaction tests. The results of the partial test hypothesis show that budget target clarity affects the accountability of village fund management, the competence of village officials affects the accountability of village fund management and village government leadership affects the accountability of village fund management. The results of the simultaneous test hypothesis show that the clarity of budget targets, the competence of village officials, and village government leadership, have a positive and significant effect on the accountability of village fund management. MRA analysis shows that whistleblowing is able to moderate the competence of village officials on the accountability of village fund management, while whistleblowing is not able to moderate the clarity of budget targets and village government leadership on the accountability of village fund management.

Literasi Penyusunan Laporan Keuangan UMKM (Usaha Mikro, Kecil Dan Menengah) Pada Desa di Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun Purba, Dimita Hemalli Premasari; Situmorang, Duma Rahel; Elisabeth, Duma M.; Silitonga, Ivo M.; Simanjuntak, Wesly A.; Nainggolan, Arison; Simanjuntak, Arthur; Sagala, Lamria; Silalahi, Mulatua P.; Sagala, Farida; Panjaitan, Rike Y.; Ginting, Mitha C.; Simanjuntak, Gracesiela Y.; Junita, Rahel; Purba, Sahala; Pasaribu, Dompak; Mesakh, Januardi; Sipayung, Tri Dharma; Simanjuntak, Rimky M. P.; Siahaan, Septony B.; Napitupulu, Merry Anna; Sembiring, Yosephine N.; Sibarani, Apriani M.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Team in collaboration with Parapat Village, Kecamatan Girsang Sipangan Bolon Kabupaten Simalungun helps MSME actors in improving and developing their products through a accounting approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to accounting and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.

Determinants of Stock Return Movements with Independent Commissioners as Moderating Variables in Wholesale and Retail Trade Companieson the Indonesia Stock Exchange Gavin Egianta Sembiring; Arthur Simanjuntak; Mitha Christina Ginting; Lamria Sagala
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hr7tqn65

Environmental Management Accounting Disclosure and Market Valuation: A Critical Analysis of ESG Performance Impact on Stock Price Volatility in Indonesia Stock Exchange Listed Companies Simanjuntak, Arthur; Goh, Thomas Sumarsan; Sagala, Farida; Sitangggang, David Patar; Nadeak, Heri Imanuel
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2869

Purpose: This research investigates the relationship between Environmental Management Accounting (EMA) disclosure quality and market valuation, specifically examining how ESG performance mediates the impact on stock price volatility among Indonesia Stock Exchange (IDX) listed companies. The study explores how comprehensive environmental accounting disclosures influence investor behavior and market dynamics within emerging capital markets. Method: This study employs a quantitative approach using panel data regression analysis with fixed effects modeling. The research sample comprises 180 IDX-listed companies across various sectors from 2019-2023, generating 900 firm-year observations. Data analysis was conducted using STATA 18.0 to examine the relationships between EMA disclosure quality, ESG performance, and stock price volatility while controlling for firm-specific characteristics and market conditions. Findings: The results demonstrate that EMA disclosure quality significantly reduces stock price volatility (? = -0.428, p < 0.001) and enhances ESG performance scores (? = 0.634, p < 0.001). ESG performance serves as a partial mediator, explaining 42.7% of the total effect of EMA disclosure on stock price volatility. The model explains 58.4% of stock price volatility variance, indicating strong explanatory power of environmental accounting disclosures in market valuation dynamics. Novelty: This study provides the first comprehensive empirical evidence linking environmental management accounting disclosure practices with capital market outcomes in an emerging market context. The research contributes to the literature by demonstrating how environmental accounting transparency creates value through reduced information asymmetry and enhanced ESG performance, ultimately stabilizing stock price movements.

Co-Authors A.T.P. Sianturi, Jeudi Andri Simanjuntak, Wesly Andriasan Sudarso Angel, Mary Anjani, Sheila Aulia Arie Tymoty Rainaldo Ginting Arison Nainggolan, Arison Aritonang, Tacya S Arthika Iradat R Lase 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 Verawaty Situmorang Christina Verawaty Situmorang Christofer Parmahan Sibarani Damanik, Dennys Paulus Parlindungan Deby Tobing Dennys Paulus Parlindungan Damanik Depi Erosna Br Tarigan Dewi Delima Hutagalung Dimita Hemalli Premasari Purba Dimita HP Purba Doli Hasibuan Dona Pasaribu Duma M. Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Rachel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel DWI CAHYONO Elisabeth, Duma M Elisabeth, Duma M. Elisabeth, Duma Megaria Elvie Maria Emiya Sri Hagana Br Brahmana Endi Juli Anto Enjelina Patrisya Uli Br Sitorus Erika Erika Erika Erika Erika Erika Eviyanti N. Purba Fanny Kristina Siregar Farida Sagala Farida Sagala Farida Sagala Gavin Egianta Sembiring Giawa, Berkat Ginting , Arie Tymoty Rainaldo Ginting, Juni Elisa Sari Ginting, Mitha C. Ginting, Mitha Christina Goh, Thomas Sumarsan Gortap Lumbantoruan Gracesiela Y Simanjuntak Gracesiela Y Simanjuntak GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiela Yosephine Simanjuntak Gracesiella Y. Simanjuntak Harimukti Wandebori Hendriko Hutagaol Henry Newell Henry, Henry Heri Imanuel Nadeak Herlina Risnawati Sitorus Hutabarat, Eloy Charolina Hutagaol, Hendriko Ivo Maelina Silitonga Ivo Maelina Silitonga Jaja Suteja Jamaluddin Jamaluddin Jamaluddin Januardi Mesakh Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Junita, Rahel Karsa, Aldo Hermaya Aditiya Nur Lamria Sagala Lamria Sagala Lamria Sagala Lase, Arthika Iradat R Leni Natalia Siagian Lince R. Panataria Lumbangaol, Idaman Sagita Lyna M. N. Hutapea M.N. Nadapdap, Kristanty Maelina Silitonga, Ivo Manalu, Theresia Margaretha Marini Sinaga Marta Nurfiza Siahaan Martin Yehezkiel Sianipar May Sartika Tarigan Melanthon Rumapea Meliati Meliati Melinda Br Pasaribu Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mohamad Agus Salim Muhammad Isa Alamsyahbana Mulatua P Silalahi Mulatua P. Silalahi Mulatua Silalahi Mulatua Silalahi Mulatua Silalahi, Mulatua Nadapdap, Kristanty M. N. Nadeak, Heri Nadeak, Heri Imanuel Naomi Febrianti Siringoringo Niastyna Simorangkir Nindy L Simanullang Nolan Liam Novi Darmayanti Nuche, Asher Nurfiza, Marta P. Silalahi, Mulatua Pakpahan, Juliana Panggabean, Michael Armando Panjaitan, Rike Y. Panjaitan, Rike Yolanda Primadanik, Maylinda Priskila Sinaga Purba, Dimita H P Purba, Dimita H. P. Purba, Dimita H.P Purba, Dimita Hemalli Premasari Purba, Dimita HP Purba, Livia Grestallia Purnama Sari Br Sinulingga PUTRI JESICA SITORUS Putri Sopianna Sianturi Putri, Indri Mariska Queen, Zabenaso Rahel Situmorang, Duma Rahmadan, Rizki Galang Rajagukguk, Eva Gloria Rani Farida Sinaga Rasmulia Sembiring Ratih S. Panjaitan Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rintan Saragih, Rintan Rio Juanda Putra Saragih Riska Septiani AMT Butarbutar Robinhot Gultom, Robinhot Roma Simbolon Rumapea, Bonia Ayunita Sagala, Lamria Sahala Purba Samosir, Yosafat Renovaldo Saragih, Rio Juanda Putra Saur Melianna Sipayung, Saur Melianna Selvina Dwi Putri Sembiring, Gavin Egianta Sembiring, Yosephine N. Sembiring, Yosephine Natalita Septoni B Siahaan Septony B. Siahaan Septony B. Siahaan Septony B. Siahaan, Septony B. Siahaan , Septony B Siahaan, Septony B Siahaan, Septony B Sianturi, Jeudi A.T.P. Sianturi, Putri Sopianna Sibarani, Apriani M SIBARANI, APRIANI M. Sibarani, Christofer Parmahan Silalahi , Mulatua P Silalahi, Mulatua P. Silitonga, Ivo Silitonga, Ivo M. Simanjuntak , Wesly A 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, Wesly A. Simanullang, Nindy L Simarmata, Lamdapot Pranata Simbolon, Lolyta Damora Simbolon, Roma Simorangkir , Niastyna Sinaga, Priskila Sipayung, Saur Meliana Siregar, Ahlan Jefri Siregar, Jeremia Sitanggang, David Patar Sitangggang, David Patar Siti Normi, Siti Sitorus, Enjelina Patrisya Uli Br Sitorus, Wilona Edra Rachel Situmorang, Christina Verawaty Situmorang, Christina Verawaty Sugiharto, Erwin Suhada Suhada, Suhada Sumarsan, Thomas Sutarman, Asep Syaharman Syaharman Syahrani Arasid, Nova Syawaluddin Syawaluddin Tan, Wei Xiang Tarigan , Depi Erosna Br Thomas Sumarsan Goh 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 A Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri Winarto Winarto Wulan Febriyanti Br Ginting Y. Simanjuntak, Gracesiela Yerisma Welly Yosephine Natalita Sembiring Yosephine Sembiring Zahri Fadli

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