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

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Asistensi Pelaporan Pajak oleh Relawan Pajak Universitas Methodist Indonesia Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Sembiring, Rasmulia; Simanjuntak, Arthur; Ginting, Mitha Christina; Jamaluddin, Jamaluddin; Elisabeth, Duma Megaria; Sagala, Farida; Sagala, Lamria
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp40-43

Abstract

The campus tax volunteer value chain refers to the contributions and benefits provided by active tax volunteers to help in providing tax information and knowledge and also assist in reporting taxpayers' tax returns. Volunteers give guidance to individuals or groups who need assistance in managing their taxes, such as filling out tax returns or understanding tax rights and obligations. Regional Office of DJP Sumbagut I will give awards and recognition to tax volunteers who have contributed significantly to increasing tax awareness in the community.
Membangun Integritas Diri dan Berkarakter Baik Sebagai Bekal Menuju Generasi Unggul Maria, Elvie; Manalu, Brilliant Handyman; Victor, Victor; Sudarso, Andriasan; Nadapdap, Kristanty M. N.; Simanjuntak, Arthur
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp93-101

Abstract

Someone is said to be superior when they have something that other people don't have, do something better than other people, or are able to do something that other people can't do and achieve something that other people can't achieve, and in this era full of competition like today, people use various ways to outperform others. Being superior it's prestigious, but having superiority achieved by violating morals and noble values is certainly not a commendable thing. In the midst of the moral crisis occurring in the general public, especially generation Z, such as; bullying, violence among teenagers, blurring of good and bad morals, dishonesty become commonplace, fanatical attitudes towards certain groups, low respect for parents and teachers, high levels of self-destructive behavior such as use of drugs, alcohol, gambling and free sex, bad language easily blurted out; cursing, scolding, ridicule, blasphemy, slander, swearing, without paying attention to other people's feelings, mutual suspicion, low level of concern, it is easy for hatred to arise between people. St. Yoseph High School Medan, one of the best schools in the city of Medan, is very sensitive to what is happening in society today, but is optimistic that it is not too late to improve it. Located in the St Yoseph Medan High School Hall, holding training in the form of seminars for Class XII students, aimed at broadening their knowledge about the importance of having personal integrity and good character that will lead them to become a superior generation, and not taking actions that can harm themselves, their families, the surrounding community, as well as the nation and state.
Analysis Of The Level Of Effectiveness Of Land And Building Tax Collection Towards Optimizing The Achievement Of The Original Income Target Of The Simalungun District Ginting, Mitha Christina; Simanjuntak, Arthur; Sagala, Farida; Sagala, Lamria; Butarbutar, Riska Septiani AMT
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: 10.36985/289cp373

Abstract

Effectiveness of Land and Building Tax Collection to Increase Regional Original Income with land and building tax revenue, there are still many shortcomings in it, usually in PBB collections, empty houses are still found, there are double SPPT (Tax Payable Notices), and there are also taxpayers who disobedient. The level of effectiveness of land and building tax revenue from 2019 to 2023 is said to be quite effective with an average percentage of 87.71%. Where the highest effectiveness will occur in 2022 with a percentage of 102.07%. According to the level of effectiveness of land and building tax collection, it can be concluded that the Simalungun Regency Regional Revenue Service has not been completely successful in realizing land and building tax or has not exceeded or achieved the target that has been determined for the last 5 years, which means it has carried out its duties quite effectively
FACTORS THAT INFLUENCE GREEN ACCOUNTING AND ITS EFFECT ON FIRM VALUE IN COMPANIES GREEN AWARD WINNERS INDUSTRY AWARD-WINNING COMPANIES LISTED ON THE INDONESIANSTOCK EXCHANGE PERIOD 2019 - 2023 Nadeak, Heri Imanuel; Sagala, Farida; Ginting, Mitha Christina; 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/hk0qqx45

Abstract

This study aims to test and analyze the factors that influence Green Accounting and its effect on firm value in Green Industry Award-winning companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. The population in this study were all companies that received gold and green proper awards, namely 23 companies and a sample of 11 companies. The analysis method used is multiple linear regression analysis method using spss 26. The results showed that partially profitability had a positive and significant effect on Green Accounting, Leverage and Liquidity partially had a negative and insignificant effect, Profitabiits and Liquidity partially had a positive and significant effect on firm value, Leverage partially had a positive and insignificant effect on firm value, Green Accounting partially had a negative and insignificant effect on firm value. While simultaneously Profitability, Leverage and Liquidity have a significant and significant effect on Green Accounting and Profitability, Leverage, Liquidity and Green Accounting simultaneously have a significant and significant effect on firm value. The results of testing the coefficient of determination for profitability, Leverage and Green Accounting variables are able to explain the Green Accounting variable by 13.8% and the remaining 86.2% is influenced by variables
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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
THE EFFECT OF DEBT LEVELS, CASH FLOW VOLATILITY, AND AMOUNT OF ACCRUALS ON PROFIT PERSISTENCE IN COMPANIES MANUFACTURING SUB-SECTORS OF VARIOUS INDUSTRIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2017-2021 Simanjuntak, Arthur; Mesakh, Januardi; Ginting, Mitha C.; Rajagukguk, Eva Gloria
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp195-206

Abstract

This research was conducted to see how much influence the Level of Debt, Cash Flow Volatility, and Amount of Accruals have on Profit Persistence in Manufacturing Companies in the Various Industries Sub Sector in 2017-2021. The population in this study is the 2017-2021 Financial Statements for 9 Manufacturing Companies in Various Industrial Sub-Sectors, so the total sample is 45. This type of research uses a descriptive quantitative method with secondary data so that it can describe each variable in this study. The data will be processed using Statistical Product and Service Solution (SPSS) Version 25. The data analysis technique in this study uses descriptive analysis test, classic assumption test, coefficient of determination test, multiple linear regression analysis test, and uses a partial hypothesis test (t test ) and simultaneous test (F test) with a significance level of 0.05 . Based on the results of data analysis tests that have partially Debt Level has a negative and significant effect on Profit Persistence and Cash Flow Volatility has a negative but not significant effect, while the Accrual Amount has a positive and significant effect on Earnings Persistence., and the results of the study simultaneously stated that all independent variables significant effect on Profit Persistence simultaneously with the test results of the coefficient of determination showing an effect of 33.5%.
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