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Pengelolaan keuangan desa berdasarkan asas transparansi, akuntabel, partisipatif, tertib dan disiplin anggaran Yulia Riska Manik; Arthur Simanjuntak; Duma Megaria Elisabeth
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16847

Abstract

This study aims to determine the effect of Transparency, Accountability, Participation, Orderliness, and Budget Discipline on Village Financial Management in Hudopa Nauli Village, District, Central Tapanuli Regency. This research is quantitative in nature and uses primary data. The population in this study consists of all village officials in Hudopa and the community, with a sample of 37 respondents selected using purposive sampling. Data collection was conducted by distributing questionnaires to village officials and community members directly involved in village financial management. The data analysis technique used in this study is descriptive statistics. The quality of primary data was tested by the researcher using validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing using the SPSS 25 application. The results of this study individually show that Transparency and Participation have a positive and significant effect on Village Financial Management. Meanwhile, Accountability and Budget Order and Discipline do not have a significant effecton Village Financial Management.
Environmental Management Accounting Disclosure and Market Valuation: A Critical Analysis of ESG Performance Impact on Stock Price Volatility in Indonesia Stock Exchange Listed Companies Arthur Simanjuntak; Thomas Sumarsan Goh; Farida Sagala; David Patar Sitangggang; Heri Imanuel Nadeak
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

Abstract

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.
PENGARUH ARUS KAS, NILAI PERUSAHAAN, TOTAL ASET DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2022 Erika; Niastyna Simorangkir; Thomas Sumarsan Goh; Arthur Simanjuntak; Syawaluddin
Manajemen: Jurnal Ekonomi Vol. 6 No. 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/nv8f9m17

Abstract

Penelitian ini bertujuan untuk menguji pengaruh arus kas, nilai perusahaan, total aset dan laba akuntansi terhadap return saham secara parsial dan pengaruh arus kas, nilai perusahaan, total aset dan laba akuntansi secara bersama-sama terhadap return saham dengan menggunakan populasi pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI periode 2020 - 2022. Sampel di dalam penelitian ini dipilih dengan menggunakan metode data sekunder. Hasil penelitian ini menunjukkan bahwa secara parsial arus kas operasi, dividend payout ratio, total asset turnover dan Laba Akuntansi tidak berpengaruh terhadap return saham, Return on Equity berpengaruh negatif dan signifikan terhadap return saham. Sedangkan Price to Book Value Ratio berpengaruh positif dan signifikan terhadap return saham. Dan hasil dari uji F memiliki nilai Fhitung 6.865 > Ftabel 2.18 yang artinya varibel arus kas investasi, return on equity, dividend payout ratio, price to book value ratio, total asset turnover dan Laba akuntansi berpengaruh positif dan signifikan terhadap return saham
ANALISIS FAKTOR - FAKTOR KEUANGAN DAN EKONOMI TERHADAP RETURN SAHAM Erika Erika; Niastyna Simorangkir; Arthur Simanjuntak; Thomas Sumarsan Goh
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/drppt983

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, equity multiplier, inflasi, market capitalization, dan kebijakan dividen terhadap return saham secara simultan dan profitabilitas, likuiditas, equity multiplier, inflasi, market capitalization, dan kebijakan dividen secara bersama - sama terhadap return saham dengan menggunakan populasi pada perusahaan manufaktur yang terdaftar di BEI periode 2020 - 2022. Sampel di dalam penelitian ini dipilih dengan menggunakan metode data sekunder. Dari hasil penelitian likuiditas, equity multiplier, market capitalization, dan kebijakan dividen tidak berpengaruh terhadap return saham. Sedangkan profitabilitas dan inflasi berpengaruh terhadap return saham. Dan hasil dari uji F memiliki nilai Fhitung 2.290 > Ftabel 2.28 artinya bahwa profitabilitas, likuiditas, multiplier equity, inflasi, market capitalization, dan kebijakan dividen memberikan pengaruh positif terhadap return saham pada perusahaan manufaktur periode 2020 – 2022
The Influence Of Capital Structure, Liquidity, And Leverage On Firm Value With Profitability As An Intervening Variable In Automotive Companies Listed On The Indonesia Stock Exchange (IDX) Period 2019 - 2021 Arthur Simanjuntak; Yosephine Natalita Sembiring; Thomas Sumarsan Goh; Gracesiela Y Simanjuntak; Nindy L Simanullang
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6mxfe088

Abstract

This study aims to examine the impact of capital structure, liquidity, and leverage on firm value while considering profitability as an intervening variable. The independent variables in this study are measured using Debt to Equity Ratio (DER) for capital structure, Current Ratio (CR) for liquidity, and Debt to Assets Ratio (DAR) for leverage. The dependent variable is the firm value, which is measured using Price to Book Value (PBV), and profitability is measured using Return on Assets (ROA) as the intervening variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) that have published financial reports during the period 2019-2021 in the automotive sector. The sampling method used in this research is census sampling, and a total of 42 data points are analyzed. The results of the analysis indicate that capital structure has a positive impact on firm profitability, while liquidity and leverage do not have a significant influence on profitability. Furthermore, the combined effect of capital structure, liquidity, and leverage does not significantly affect firm value. However, profitability has a positive impact on firm value. Further analysis reveals that capital structure directly affects firm value, while liquidity indirectly affects it through profitability. Moreover, profitability also has a direct impact on firm value. These findings suggest that profitability plays a crucial role in linking the factors of capital structure and liquidity to firm value within the context of the automotive companies in Indonesia. Therefore, the findings of this study provide valuable insights for companies in managing their capital structure and liquidity with the goal of enhancing firm value through improved profitability
Pengaruh Modal Kerja Terhadap Profitabilitas Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Enjelina Patrisya Uli Br Sitorus
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/f3w1p342

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja terhadap tingkat profitabilitas pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 - 2021. Variabel dalam penelitian ini meliputi Perputaran Kas (X1), Perputaran Piutang (X2), Perputaran Persediaan (X3) dan Profitabilitas (Y). Penelitian ini menggunakan jenis penelitian verifikaktif dengan metode Explanatory Survey, yaitu metode yang digunakan dalam pengambilan sampel yaitu dengan purposive sampling. Hasil penelitian secara parsial, Ada pengaruh positif tidak signifikan Perputaran Kas terhadap Porfitabilitas, Ada pengaruh positif signifikan Perputaran Piutang terhadap Profitabilitas, Ada pengaruh positif tidak signifikan Perputaran Persediaan terhadap Profitabilitas. Sedangkan hasil secara simultan Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan berpengaruh signifikan terhadapat Profitabilitas
Information Systems And Capabilities Auditors Investigative To Effectiveness Implementation Audit Procedure In Proving Fraud (Case Study of the Regional Inspectorate of Karo Regency) Septony B Siahaan; Arthur Simanjuntak; Wesly A Simanjuntak; Mulatua P Silalahi; Depi Erosna Br Tarigan
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/g48jg758

Abstract

This study aims to examine and analyze the effect of accounting information systems and the ability of investigative auditors on the effectiveness of implementing audit procedures in proving fraud . this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression and hypothesis testing. The independent variables in this study are the flow of accounting information systems and the ability of investigative auditors while the dependent variable is the effectiveness of the implementation of audit procedures in proving fraud. The total population in this study was 47 with use purposive sampling . This study uses primary data. The data analysis used was multiple linear regression with Microsoft Excel and software programs Statistical Package for the Social Sciences (SPSS) 25. The results of this study prove that simultaneously the accounting information system and the investigative auditor's ability have a significant effect on the effectiveness of implementing audit procedures in proving fraud. the effectiveness of the implementation of audit procedures in proving fraud . Study This is the development of research previously by proving that accounting information systems and the ability of investigative auditors influence the effectiveness of the implementation of audit procedures in proving fraud. Study done at the Regional Inspectorate of Karo Regency
Peran Motivasi Dan Komitmen Organisasi Sebagai Variabel Moderating Faktor - Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Organisasi Perangkat Daerah Kota Pematangsiantar Rio Juanda Putra Saragih; Arthur Simanjuntak; Yosephine Natalita Sembiring; Dimita H P Purba
Jurnal Ilmiah Accusi Vol. 4 No. 1 (2022): Jurnal Ilmiah Accusi 4(1) Mei 2022
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/8s3s8181

Abstract

Penelitian ini bertujuan untuk menguji, menganalisis serta memberikan bukti empiris pengaruh perencanaan anggaran, pelaksanaan anggaran, kompetensi sumber daya manusia dan proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja dengan komitmen organisasi dan motivasi sebagai variabel moderasi. Responden penelitian adalah Kepala Organisasi Perangkat Daerah sebagai Pengguna Anggaran, Kepala Sub Bagian Keuangan dan Pejabat Komitmen Organisasi Organisasi Perangkat Daerah sebanyak 99 responden. Penelitian ini menggunakan data primer. Analisa data yang digunakan adalah Partial Least Squares Structural Equation Modeling (PLS – SEM) dengan program perangkat lunak Smart PLS 3.0. Hasil penelitian menunjukkan perencanaan anggaran, pelaksanaan anggaran, kompetensi sumber daya manusia dan proses pengadaan barang dan jasa berpengaruh positif terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Variabel komitmen organisasi dapat memoderasi pengaruh perencanaan anggaran, pelaksanaan anggaran, proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Namun, tidak dapat memoderasi pengaruh kompetensi sumber daya manusia terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Variabel motivasi dapat memoderasi pengaruh perencanaan anggaran, kompetensi sumber daya manusia, proses pengadaan barang dan jasa terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar. Namun, tidak dapat memoderasi pengaruh pelaksanaan anggaran terhadap penyerapan anggaran belanja Organisasi Perangkat Daerah Pemerintah Kota Pematang Siantar
Assistance in the Preparation of SAK EMKM-Based Financial Statements for BUMDes in Supporting Sustainable Governance Januardi Mesakh; Arthur Simanjuntak; Mitha Christina Ginting; Farida Sagala; Lamria Sagala; Ivo M. Silitonga; Apriani M. Sibarani; Gracesiella Y. Simanjuntak; Duma Rahel Situmorang; Sahala Purba; Arison Nainggolan; Yosephine N. Sembiring
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 6 No 1 (2026): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol6No1.pp118-123

Abstract

Village-Owned Enterprises (BUMDes) are one of the key instruments of village economic empowerment that require transparent and accountable financial management. However, most BUMDes managers lack adequate understanding of financial statement preparation based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community service activity aims to enhance the capacity of BUMDes managers in preparing SAK EMKM-based financial statements to support sustainable financial governance. The methods used were direct mentoring and participatory training involving 25 BUMDes managers in Deli Serdang Regency, North Sumatra. The activities were carried out in three stages: (1) socialization and problem identification, (2) financial statement preparation workshop, and (3) independent mentoring. The results showed a significant increase in participants’ understanding, with the average pre-test score of 42.6 rising to 79.3 in the post-test. A total of 88% of participants successfully prepared simple financial statements in accordance with SAK EMKM standards. This activity contributes to improving the accountability and transparency of BUMDes management as the foundation for sustainable governance.
Sustainable Branding Strategies: The Role of Ecopreneurship in Green Marketing and Consumer Loyalty Arthur Simanjuntak; Zabenaso Queen; Rizki Galang Rahmadan; Henry Henry
Startupreneur Business Digital (SABDA Journal) Vol. 4 No. 2 (2025): October
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/sabda.v4i2.871

Abstract

In an era of increasing environmental awareness, consumers are not only concerned with product quality but also with the sustainability values embedded in a brand. Ecopreneurship, as an environmentally driven entrepreneurial approach, plays a crucial role in shaping sustainable branding strategies through the implementation of green marketing. This study aims to analyze the influence of ecopreneurship on sustainable branding and its impact on consumer loyalty. The main research problem addressed is how ecopreneurial practices and green marketing contribute to building consumer loyalty within environmentally conscious brands. A quantitative research method was employed, using a structured questionnaire distributed to 150 respondents who are consumers of eco-friendly products. Data were analyzed using SmartPLS 4 through the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The findings indicate that ecopreneurship significantly influences the implementation of green marketing strategies, which in turn positively affects brand image and consumer loyalty. Branding strategies that integrate sustainability values were found to foster emotional engagement, enhance consumer trust, and encourage repeat purchase behavior. The study concludes that ecopreneurship plays a vital role in developing a sustainable competitive advantage through environmentally focused branding. The practical implications suggest that businesses should holistically adopt sustainability principles in their branding communications to strengthen market positioning and foster longterm consumer loyalty.
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