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All Journal The Indonesian Journal of Business Administration Accounting Analysis Journal Jurnal Ilmiah METHONOMI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi 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 ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi 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
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 Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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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 No 2 November 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v5i2.789

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
Factors Affecting Accountability Government Institution Performance Arthur Simanjuntak; Septony B. Siahaan; Duma Rahel Situmorang; Duma Megaria Elisabeth
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.61983

Abstract

Purpose : The purpose of this empirical study is to investigate the influence of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets on the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Method : This study employs a causative contextual research approach. The population for this study consists of 119 individuals. Primary data for this research were collected using an empirical approach, which involved the distribution of questionnaires to respondents. One hundred-five questionnaires were sampled and analyzed through the saturated sampling method. Findings : The results indicate that both simultaneous and partial effects of internal control, clarity of budget targets, reporting systems, and performance-based budgets significantly influence the performance accountability of government agencies within the Regional Financial and Asset Management Agency of the North Sumatra Provincial Government. Novelty : This research distinguishes itself from previous studies by highlighting that the variable with the most substantial impact on the performance accountability of government agencies within the BPKAD of the North Sumatra Provincial Government is a combination of internal control, clarity of budget targets, reporting systems, and performance-based regional budgets, which form an inseparable unit. Keywords : Internal Control; Clarity of Budget Goals, Reporting System; Performance-Based Budget; Performance Accountability of Government Agencies
The Effect of Auction Fee, Administration Fees of State Receivables Management and Management of State-Owned Assets Against Actualization of State Non-Tax Revenue on Kantor Pelayanan Kekayaan Negara dan Lelang Medan Period 2019-2021 Arthur Simanjuntak; Septony B. Siahaan; Duma Megaria Elisabeth; Yerisma Welly; Dewi Delima Hutagalung
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i4.6581

Abstract

This study examined the effects of auction fees, state receivables management costs, and state property management costs on the realization of non-tax state revenue at the State Asset Service Office and Medan Auction from 2019 to 2021. The Medan KPKNL Performance Achievement Report, which contains the Budget Report and Realization of PNBP for the 2019–2021 year and has a total population of 36, is the population in this research. Due to the large population in this study being relatively small (limited), the sample was chosen using the saturation or census sampling approach. To characterize each variable in this study, this form of research employs a descriptive quantitative technique utilizing secondary data. The Statistical Product and Service Solution (SPSS) Version 25 will process the data. The data analysis method used in this study employs multiple linear regression analysis tests, a coefficient of determination test, a partial hypothesis test (t-test), and a simultaneous test (F test) with a significance level of 0.05. Each variable is stated to have a positive and significant effect on Non-Tax State Revenue based on the results of data analysis tests that have partially been conducted on Auction Fees, Administrative costs for managing state receivables, and Management of state property, and the consequences of research simultaneously stated that all independent variables have an effect positive and significant to PNBP simultaneously with the test results of the coefficient of determination showing in 72.1%.
The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District Mitha Christina Ginting; Arthur Simanjuntak; Septony B Siahaan; Duma Megaria Elisabeth; Juni Elisa Sari Ginting
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi 6(1) MEI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v6i1.1206

Abstract

This research aims to analyze the influence of transparency, accountability, and community participation on the management of village funds in realizing good governance in villages in Tigabinanga District, Karo Regency. The sample size for this research was 30 village officials divided into four villages, namely Gunung, Kem - Kem, Kuta Raya, and Kuta Buara. The data analysis method uses multiple linear regression. The research results show that partial transparency has no significant effect on village fund management, while accountability and community participation have a positive and significant effect on village fund management. The results simultaneously show that transparency, accountability, and community participation have a significant effect on village fund management
The Influence Of Liquidity And Company Size On The Quality Of Profits In The Pharmaceutical Sector On The Indonesian Stock Exchange In 2019 – 2022 Septony B Siahaan; Arthur Simanjuntak; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Christofer Parmahan Sibarani
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi 6(1) MEI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v6i1.1233

Abstract

This research aims to find out and analyze how much influence liquidity and company size have on the profit quality of the pharmaceutical sector listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. The population in this research is 10 Pharmaceutical Sector Companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. The sampling method in this research is the Non-Probability Sampling method with a Purposive Sampling technique of 8 pharmaceutical companies with four years of observation. and the data used is secondary data sourced from annual reports of pharmaceutical companies via the website www.idx.co.id. The data analysis method used in this research is the multiple linear regression analysis method. Partial results show that liquidity has a significant negative effect on earnings quality. Company size has an insignificant negative effect on Earnings Quality. The results with the F test show that Liquidity and Company Size simultaneously do not have a simultaneous effect on Earnings Quality. Test Results The coefficient of determination shown from the Adjust R-Square value is 16.4%. This means that 16.4% of the dependent variables are Liquidity and Company Size while the remaining 83.6 is influenced by other variables outside of this research model
Village Finance and Community Institution Training in East Lumban Pea Village, Toba Regency Farida Sagala; Siti Normi; Arthur Simanjuntak; Septony B. Siahaan; Mitha Christina Ginting; Lamria Sagala; Thomas Sumarsan Goh; Rike Yolanda Panjaitan; Duma Rahel Situmorang; Faido M.P. Simanjuntak; Tiur Rajagukguk; Robinhot Gultom; Jeudi A.T.P. Sianturi; Jeremia Siregar; Heri Nadeak
Indonesian Journal of Advanced Social Works Vol. 2 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i6.7691

Abstract

The purpose of this training is to increase the accounting knowledge of village heads and village officials so that they can record village financial transactions properly and accurately. There are several stages in conducting philanthropy: preparation, implementation, evaluation, and reporting. Findings from interviews with village heads and village officials regarding village financial management include: Planning Stage: At this stage, village heads and village organizations identify local problems and respond to community suggestions through the Village Consultative Body (BPD) and community leaders. Implementation Stage: After the activity implementation file is complete, the activity implementation file is ready to be submitted. Administration Stage: The treasurer must report how much his income and expenses are and detail what the funds are used for. Reporting Stage: At the reporting stage, the village treasurer is responsible and obliged to record and book properly account for money through financial accountability reports at the end of each month. Accountability Stage: The village head is basically responsible to the residents and the accountability process is passed through the Camat to the Regent/Mayor.
The Influence of Good Corporate Governance and Accounting Conservatism on Tax Avoidance (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the Period (2017-2020) Bonia Ayunita Rumapea; Thomas Sumarsan; Arthur Simanjuntak; Melanthon Rumapea
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i3.8370

Abstract

Tax is one of the state's rights which is coercive towards society. Income from the state can be increased through the tax system implemented in society. Potential sources of revenue come from the tax revenue system that has been implemented. The purpose of this writing is to analyze the influence of good corporate governance and accounting conservatism on tax avoidance. The type of research used is quantitative. The significance value obtained is 0.008 <0.05, this means that tax avoidance is influenced by accounting conservatism, audit committees, independent commissioners, and institutional ownership. The Adjusted R2 value obtained is 0.331, meaning the contribution of accounting conservatism, audit committee, independent commissioners and institutional ownership is 33.1%.
Pengaruh Perataan Laba, Ukuran Perusahaan, dan Leverage terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021 Melinda Br Pasaribu; Pasaribu, Dompak; Silitonga, Ivo; Arthur Simanjuntak; Dennys Paulus Parlindungan Damanik
Jurnal Bisnis Mahasiswa Vol 3 No 3 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i3.135

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perataan laba, ukuran perusahaan, dan Leverage terhadap harga saham secara persial maupun simultan. Jumlah sampel penelitian sebanyak 20 perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Metode nalisis data yang digunakan adalah analisis regresi linear berganda. Dalam penelitian ini Perataan Laba diukur dengan menggunakan rumus Discretionary Accrual (DA), Ukuran Persahaan diukur dengan menggunakan rumus Ln (Total Asset), dan Leverage diukur dengan menggunakan rumus Debt to Equity Ratio (DER). Hasil penelitian diperoleh bahwa Perataan Laba berpengaruh positif dan signifikan terhadap Harga Saham. Ukuran Perusahan dan Leverage berpengaruh negatif dan tidak signifikan terhadap Harga Saham. Secara simultan, Perataan Laba Ukuran Perusahaan, dan Leverage berpengaruh signifikan terhadap Harga Saham. Konstribusi pengaruh Perataan Laba, Ukuran Perusahaan, dan Leverage terhadap Harga Saham di peroleh nilai Adjusted R-Square sebesar 22,4%. This study aims to determine the effect of profit flattening, company size, and leverage on stock prices simultaneously and simultaneously. The number of research samples is 20 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression analysis. In this study, Profit Averaging is measured using the Discretionary Accrual (DA) formula, Company Size is measured using the Ln (Total Assets) formula, and Leverage is measured using the Debt to Equity Ratio (DER) formula. The results of the study found that Profit Smoothing has a positive and significant effect on Stock Price. The size of the Company has a negative and insignificant effect on the Share Price. Leverage has a negative and insignificant effect on the Share Price. Profit Leveling, Company Size, and Leverage simultaneously have a significant effect on Share Price. The contribution of the effect of Profit Leveling, Company Size, and Leverage on Share Price obtained an Adjusted R-Square value of 22,4%.
Pengaruh Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Lumbangaol, Idaman Sagita; Pasaribu, Dompak; Silitonga, Ivo Maelina; Simanjuntak, Arthur; Damanik, Dennys Paulus Parlindungan
Jurnal Bisnis Mahasiswa Vol 3 No 4 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i4.art9

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keputusan investasi dan keputusan pendanaan terhadap nilai perusahaan dengan Good Corporate Governance sebagai variabel moderasi secara parsial maupun simultan. Jumlah sampel penelitian sebanyak 23 perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linear berganda dan uji Moderating Regression Analysis. Hasil penelitian diperoleh bahwa keputusan investasi berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, keputusan pendanaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, keputusan investasi dan keputusan pendanaan secara simultan berpengaruh signifikan terhadap nilai perusahaan, Good Corporate Governance tidak mampu memoderasi pengaruh keputusan investasi terhadap nilai perusahaan, dan Good Corporate Governance tidak mampu memoderasi pengaruh keputusan pendanaan terhadap nilai perusahaan. Berdasarkan hasil uji koefisien determinasi, nilai perusahaan dipengaruhi sebesar 25,3% sedangkan sisanya 74,7% dipengaruhi oleh variabel lain yang tidak termasuk dalam model regresi dalam penelitian ini.
PERAN PARTISIPASI MASYARAKAT, AKUNTABILITAS, DAN TRANSPARANSI DALAM MEWUJUDKAN GOOD GOVERNANCE TERHADAP PEMBANGUNAN DESA Situmorang, Christina Verawaty; Simanjuntak, Arthur; Elisabeth, Duma M
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 9 No 2: Juni 2020
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v9i2.2985

Abstract

The objectives research to examine the influence of transparency, accountability, and society participation in the financial management of Rural Development. This research uses Survey method with questionnaire as the instrument. The population of the study was the entire apparatus and the Minister of Village fund managers. Based on the Purposive sampling method, the number of samples obtained is 75 respondents. The research used in this study is quantitative research with the aim of the study of the research in this literature with multiple regression tests and the validity and reliability test to determine Quality questionnaire used with SPSS software. The results of this study show that partials, accountability and society participation had positive significant influence on rural development. While the transparency variable had negative significant influence on rural development. Simultaneous transparency, accountability and society participation had positive influence on rural development. Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat dan Pembangunan Desa.
Co-Authors Ahlan Jefri Siregar Andriasan Sudarso Angel, Mary Arie Tymoty Rainaldo Ginting Arison Nainggolan, Arison Arthika Iradat R Lase Astri Madonna Damanik Azizul Kholis, Azizul Bonia Ayunita Rumapea Br Ginting, Wulan Febriyanti Br. Sembiring, Vebina N. 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 Megaria Elvie Maria Emiya Sri Hagana Br Brahmana Endi Juli Anto Enjelina Patrisya Uli Br Sitorus Erika Erika Erika Erika Erika Eviyanti N. Purba Faido M.P. Simanjuntak Fanny Kristina Siregar Farida Sagala Farida Sagala Farida Sagala 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 Henry Henry Newell Heri Imanuel Nadeak Heri Nadeak Herlina Risnawati Sitorus Hutabarat, Eloy Charolina Hutagaol, Hendriko Ivo Maelina Silitonga Ivo Maelina Silitonga Jaja Suteja Jamaluddin Jamaluddin Jamaluddin Januardi Mesakh Januardi Mesakh Jeremia Siregar Jeudi A. T. P. Sianturi Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Karsa, Aldo Hermaya Aditiya Nur Lamdapot Pranata Simarmata Lamria Sagala Lamria Sagala Lamria Sagala Lamria Sagala Lase, Arthika Iradat R Leni Natalia Siagian Lince R. Panataria Lumbangaol, Idaman Sagita Lyna M. N. Hutapea Manalu, Brilliant Handyman Margaretha Marini Sinaga Martin Yehezkiel Sianipar May Sartika Tarigan Melanthon Rumapea Meliati Meliati Melinda Br Pasaribu Mesakh, Januardi Mitha Christina Ginting 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 Imanuel Naomi Febrianti Siringoringo Niastyna Simorangkir Nindy L Simanullang Nolan Liam Novi Darmayanti Panggabean, Michael Armando Panjaitan, Rike Yolanda Primadanik, Maylinda Priskila Sinaga Purba, Dimita H P Purba, Dimita H. P. Purba, Dimita H.P Purba, Dimita HP Purba, Livia Grestallia Purnama Sari Br Sinulingga PUTRI JESICA SITORUS Putri Sopianna Sianturi Putri, Indri Mariska Rajagukguk, Eva Gloria Rasmulia Sembiring Ratih S. Panjaitan Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rio Juanda Putra Saragih Riska Septiani AMT Butarbutar Robinhot Gultom, Robinhot Roma Simbolon Sagala, Lamria Sahala Purba Samosir, Yosafat Renovaldo Saragih, Rio Juanda Putra Selvina Dwi Putri 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 Siahaan, Septony B Sianturi, Putri Sopianna Sibarani, Apriani M Sibarani, Christofer Parmahan Silalahi , Mulatua P Silalahi, Mulatua P. Silitonga, Ivo Simanjuntak , Wesly A Simanjuntak, Faido M Simanjuntak, Grace Y Simanjuntak, Gracesiela Simanjuntak, Gracesiela Y SIMANJUNTAK, GRACESIELA YOSEPHINE SIMANJUNTAK, MARKUS DODDY Simanjuntak, Reymondo Simanullang, Nindy L Simbolon, Lolyta Damora Simbolon, Roma Sinaga, Priskila Sitanggang, David Patar Siti Normi Sitorus, Enjelina Patrisya Uli Br Sitorus, Wilona Edra Rachel Situmorang, Christina Verawaty Situmorang, Christina Verawaty Sugiharto, Erwin Suhada Suhada, Suhada Syaharman Syaharman Syahrani Arasid, Nova Syawaluddin Tan, Wei Xiang Tarigan , Depi Erosna Br Thomas Sumarsan Thomas Sumarsan Goh Thomas Sumarsan Goh Thomas Sumarsan Goh Timbul Dompak Tiur Rajagukguk Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Vaher, Kristina Victor Victor Vinsensia Ratna Laia Vivi Valensya Br Karo Welly, Yerisma Wesly A Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri Wulan Febriyanti Br Ginting Yosephine N. Sembiring Yosephine Natalita Sembiring Yosephine Sembiring Zahri Fadli