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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) Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa 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
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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FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH (Studi Kasus Pada Inspektorat Pemerintah Provinsi Sumatera Utara) Septony B. Siahaan; Arthur Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 4 Nomor 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh independensi, objektivitas, integritas, kompetensi dan motivasi auditor terhadap kualitas hasil audit di Inspektorat Pemerintah Provinsi Sumatera Utara. Populasi yang digunakan dalam penelitian ini adalah semua Pegawai Negeri Sipil yang bekerja di Inspektorat Pemerintah Provinsi Sumatera Utara. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 71 responden. Data dalam penelitian ini diperoleh dengan menyebarkan kuesioner kepada responden yang diolah dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini secara bersama-sama menunjukkan variabel independensi, objektivitas, integritas, kompetensi dan motivasi auditor berpengaruh terhadap kualitas hasil audit. Secara parsial variabel independensi, objektivitas, integritas, dan kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas hasil audit, sedangkan motivasi auditor memiliki pengaruh positif dan signifikan terhadap kualitas hasil audit.
PERANAN KEPERCAYAAN SEBAGAI VARIABEL PEMODERASI PENGARUH ANTARA TEKANAN WAKTU DAN KOMPLEKSITAS TERHADAP PENILAIAN DAN PENGAMBILAN KEPUTUSAN DALAM AUDIT Septony B. Siahaan; Arthur Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 7 Nomor 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to assess the moderating effect of Trust the joint influence between time pressure and complexity on Judgment and Decision-Making in Auditing. Behavioral Decision Theory (BDT) is used from a retaining heuristic perspective. The method used is an experimental method with a final sample of 36 independent auditors. For analysis, t test and multiple linear regression were used. The results of the analysis can be concluded that factors such as trust, time pressure, and complexity, partially and simultaneously, affect Judgment and Decision-Making in Auditing. This study shows that trust is able to moderate (strengthen) the joint influence of time pressure and complexity on Judgment and Decision-Making in Auditing. Time pressure and task complexity have a positive effect on Judgment and Decision-Making in Auditing, but when including trust as a moderating factor, the effect of time pressure and complexity can reduce auditor difficulties and uncertainty in Judgment and Decision-Making in Auditing.
PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR, INTEGRITAS AUDITOR DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan) Septony B. Siahaan; Arthur Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 5 Nomor 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis baik secara parsial maupun secara simultan pengaruh Kompetensi Auditor, Independensi Auditor, Integritas Auditor dan Profesionalisme Auditor terhadap Kualitas Audit dan untuk mengetahui dan menganalisis Etika Auditor mampu memperkuat atau memperlemah pengaruh Kompetensi Auditor, Independensi Auditor, Integritas Auditor dan Profesionalisme Auditor terhadap Kualitas Audit. Lokasi penelitian ini dilakukan di Kantor Akuntan Publik yang berada di Kota Medan dengan jumlah sampel sebanyak 46 auditor. Sampel dipilih menggunakan teknik purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metode survei dengan menggunakan kuesioner. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa secara parsial Kompetensi Auditor, dan Independensi Auditor dalam melaksanakan audit berpengaruh positif dan signifikan terhadap Kualitas Audit pada KAP di Kota Medan. Sedangkan Integritas Auditor dan Profesionalisme Auditor berpengaruh positif dan tidak signifikan terhadap Kualitas Audit pada KAP di Kota Medan. Secara simultan Kompetensi Auditor, Independensi Auditor, Integritas Auditor dan Profesionalisme Auditor berpengaruh terhadap Kualitas Audit pada KAP di Kota Medan. Etika Auditor mampu memperkuat pengaruh antara Kompetensi Auditor, Independensi Auditor, Integritas Auditor dan Profesionalisme Auditor terhadap Kualitas Audit pada KAP di Kota Medan.
HUMAN CAPITAL, TOTAL ASET, LIABILITIES DAN PENGARUHNYA TERHADAP LABA PERUSAHAAN Azizul Kholis; Syaharman Syaharman; Zahri Fadli; Arthur Simanjuntak
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v7i2.326

Abstract

Penelitian ini membahas tentang isu human capital dan pengaruhnya terhadap laba perusahaan.  Human capital menjadi penting karena berhubungan dengan pengeluaran biaya SDM serta investasi dibidang SDM yang diyakini mampub meningkatkan kinerja perusahaan. Untuk itu penelitian ini menguji variabel human capital, total aset dan total liablities terhadap laba bersih perusahaan. Penelitian didasarkan pada teori agency  yang menjadi landasan filosofis penelitian. Sampel penelitian adalah perusahaan yang masuk pada index LQ – 45 pada Bursa Efek Indonesia tahun 2017 s.d 2020. Metode purposive digunakan dan  sebanyak 54 perusahaan. Data bersifat sekunder dan diakses pada situs www.idx.co.id. Teknik analisis statsistik yang digunakan dalam penelitian ini yaitu analisis regresi berganda. Hasil penelitian ini secara parsial menunjukkan bahwa Human Capital, Total Aset dan Total Liabilities berpengaruh terhadap Laba Bersih perusahaan. Secara simultan Human Capital, Total Aset dan Total Liabilities juga berpengaruh terhadap Laba Bersih perusahaan. Implikasi penelitian ini adalah Human Capital sudah menjadi suatu pembahasan penting bagi perusahaan. Sedangkan keterbatasan penelitian ini adalah sampel hanya pada perusahaan ter.indeks LQ 45 saja sehingga dikhawatirkan terjadinya bias sampel, untuk itu penelitian yang akan datang direkomendasikan melakukan penelitian dengan teknik sampel yang lebih baik.Kata Kunci: Human Capital, Aset, Liabilities, Laba Bersih
PENGARUH KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Pada Dinas Perindustrian, Perdagangan, Koperasi, dan UKM Kabupaten Dairi) May Sartika Tarigan; Arthur Simanjuntak; Duma Rahel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to examine and analyze the effect of Organizational Commitment, Government Internal Control System (SPIP), and Human Resource Competence on the Application of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency, in accordance with Government Regulation (PP) Number 71 of 2010 concerning Accrual-Based Government Accounting Standards which must be implemented comprehensively starting in 2015. This study uses a sampling method that is saturated sample, and data processing using multiple linear regression, F test and t test. This study uses primary data from questionnaires distributed to respondents. The results of this study indicate that partially organizational commitment and the government's internal control system (SPIP) have a positive and significant effect on the Application of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency, while the competence of human resources has no effect on application of accrual-based accounting  standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency. Simultaneously Organizational Commitment, Government Internal Control System (SPIP), and Human Resource Competence have a positive and significant impact on the Implementation of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency. 
ANALISIS FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Desa Tanjung Gusta, Desa Sunggal Kanan dan Desa Sei Mencirim) Leni Natalia Siagian; Arthur Simanjuntak; Duma Rachel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to analyze factors that affect village fund management accountability in Tanjung Gusta Village, Sunggal Kanan Village and Sei Mencirim Village.  The type of research conducted is causal associative research with a quantitative approach.  The sample draw technique uses saturated sampling techniques where all members of the population are used as samples.  In this study, there were 52 people, each of whom was the Tanjung Gusta Village Government of 16 people, the Sunggal Kanan Village Government 13 people and the Sei Mencirim Village Government 23 people from the three villages studied.  The research data was collected by survey. In order to analyze the data, the researchers used SPSS 25 software to find out the multiple linear data of research. The results of this study show that the competence of the apparatus, organizational commitment, and village transparency show a significant positive influence on the accountability of village fund management in Tanjung Gusta Village, Sunggal Kanan and Sei Mencirim.  The utilization of information technology on the other hand, does not affect the accountability of Village Fund Management. Other results showed that all variables were independent as well as had a significant effect on the accountability of village fund management in Tanjung Gusta, Sungal Kanan and Sei Mencirim villages. 
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI PEMERINTAH DESA, TRANSPARANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Empiris Di Desa Motung, Pardumuan Motung dan Parsaoran Sibisa) Ratih S. Panjaitan; Arthur Simanjuntak; Yosephine N. Sembiring; Septony Benyamin Siahaan
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to determine the effect of apparatus competence, community participation, use of information technology, organizational commitment of village government, transparency and internal control systems on the accountability of Village Fund management in Motung, Pardomuan Motung and Parsaora n Sibisa Villages. This type of research is causal associative research with a qualitative approach. This research was conducted in Motung Village, Pardomuan Motung, Parsaoran Sibisa located in Ajibata District, Toba Regency, North Sumatra Province. The population and samples in this study were 31 people who were 10 officials each in Motung Village, 11 people in Pardomuan Motung Village, 10 Parsaoran Sibisa People. This study uses primary data obtained using a questionnaire.  While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of SPSS 25 software. The results in this study found that the utilization of information technology, transparency and internal control systems had a positive significant influence on village fund management accountability. While the competence of the apparatus, community participation and commitment of village government organizations, do not have a significant influence on the accountability of village fund management. 
Analisis Faktor yang Mempengaruhi Return Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Periode 2017-2020 Christina V 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.v9i2.699

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 STRUKTUR ASET, PROFITABILITAS, GROWTH OPPORTUNITY, KEBIJAKAN DIVIDEN, DAN FIRM SIZE TERHADAP STRUKTUR MODAL (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2020) Margaretha Marini Sinaga; Arthur Simanjuntak; Mitha Christina Ginting; Melanthon Rumapea
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This research aims to determine the influence of asset structure, profitability, growth opportunity, dividend policy, firm size on capital structures in LQ45 companies listed on the Indonesia Stock Exchange in 2015-2020. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population of the study consisted of 45 companies and the sampling method was carried out by purposive sampling method. The results of this study show that asset structure has a significant negative effect on capital structure, profitability has a significant positive effect on capital structure, growth opportunity has no significant negative effect (no effect) on capital structure, dividend policy has no negative effect (no effect) on capital structure, firm size has no negative effect (no effect) on capital structure. asset structure, profitability, growth opportunity, dividend policy, and firm size have a significant effect on the capital structure of LQ45 companies listed on the Stock Exchange (Period 2015-2020).
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI APARATUR TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Dinas Kesehatan Kabupaten Karo) Purnama Sari Br Sinulingga; Arthur Simanjuntak; Mitha Christina Ginting
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to examine the effect of applying the government's internal control system, regional financial accounting system, utilization of information technology, and apparatus competence simultaneously on the quality of local government financial reports at the Karo District Health Office. In this research method, the type of research used is causal associative research with a quantitative approach. The population in this study were all employees at the Karo District Health Office whose sampling technique used the saturated sampling technique. The data analysis method used is multiple linear regression with the help of SPSS 25. The analysis process carried out is data quality test, classical assumption test, and hypothesis testing. Based on the results of the study, it was found that the implementation of the government's internal control system had a significant positive effect on the quality of local government financial reports at the Karo District Health Office, the regional financial accounting system had a significant positive effect on the quality of local government financial reports at the Karo District Health Office. The use of information technology has a significant positive effect on the quality of local government financial reports at the Karo District Health Office. Apparatus competence has a positive and insignificant effect or in other words does not significantly affect on the quality of local government financial reports at the Karo District Health Office. 
Co-Authors A.T.P. Sianturi, Jeudi Amsal Steven Trian Marpaung Andri Simanjuntak, Wesly Andriasan Sudarso Angel, Mary Anjani, Sheila Aulia Arie Tymoty Rainaldo Ginting Arison Nainggolan 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 Verawati Situmorang Christina Verawaty Situmorang Christina Verawaty Situmorang Christofer Parmahan Sibarani Cindy Erisha Sihombing 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 Duma M. Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Megaria Elisabeth Duma Rachel Situmorang Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Edison Sagala 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 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 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 Joni Kurniawan Gea 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 Lumban Gaol, Gebi Foresa Lumbangaol, Idaman Sagita Lyna M. N. Hutapea 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 Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Muhammad Isa Alamsyahbana 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 Nurwijayanti P. Silalahi, Mulatua Pakpahan, Juliana Panggabean, Michael Armando Panjaitan, Frengky Samuel 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 Queen, Zabenaso Rachel Br. Tumorang Rahel Situmorang, Duma Rahmadan, Rizki Galang 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 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, Yosephine N. Sembiring, Yosephine Natalita Sembiring, Yosephine Natalitha 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 Sihombing, Cindy Erisha Silalahi, Mulatua P Silitonga, Ivo Silitonga, Ivo M. Simamora, Sri Hartati 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, Rimky Mandala 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 Sri Hartati Simamora Sugiharto, Erwin Sumarsan, Thomas Sutarman, Asep Syaharman Syaharman Syawaluddin Syawaluddin Tan, Wei Xiang Tarigan , Depi Erosna Br Telaumbanua, Naomi Deswita 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 Winarto Wulan Febriyanti Br Ginting Y. Simanjuntak, Gracesiela Yerisma Welly Yosephine N. Sembiring Yosephine Natalita Sembiring Yosephine Sembiring Zahri Fadli