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All Journal The Indonesian Journal of Business Administration Accounting Analysis Journal Jurnal Ilmiah METHONOMI Panggung JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan Aptisi Transactions on Technopreneurship (ATT) KEK (Kajian Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX Jurnal Akuntansi dan Bisnis Krisnadwipayana IAIC Transactions on Sustainable Digital Innovation (ITSDI) ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Startupreneur Business Digital (SABDA Journal) Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi 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
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CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES Simanjuntak, Arthur; Situmorang, Christina Verawaty; Elisabeth, Duma Megaria; Ginting, Mitha Christina; Sagala, Lamria
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.493

Abstract

The purpose of this study was to determine the role of corporate governance as a moderating variable effect of stock turnover, extensible business reporting language and audit quality on information asymmetry. The population of this research is all companies in the retail sector that are listed on the IDX for the 2019-2021 period, totaling 25 companies. The sample of this study adopted a purposive sampling method, so that the samples taken were 11 companies. The analysis technique used in this research is panel data regression analysis and moderation test. The results showed that stock turnover and extensible business reporting language had a significant positive effect on information asymmetry. On the other hand, audit quality has no significant effect on information asymmetry. Simultaneously, stock turnover, extensible business reporting language, and audit quality have a significant effect on information asymmetry. The role of corporate governance can strengthen the effect of stock turnover on information asymmetry. The role of corporate governance can weaken the extensible business reporting language against information asymmetry. Meanwhile, the role of corporate governance is not able to moderate audit quality on information asymmetry.Keywords: Stock Turnover, Extensible Business Reporting Language, Audit Quality, Information Asymmetry, Corporate Governance.
Motivation and English Training of Students of Class Viii-A Private Junior High School Santo Thomas 4 Medan, Medan City - North Sumatera Simanjuntak, Faido M; Simanjuntak, Arthur; Sagala, Farida; Ginting, Mitha Christina; Sagala, Lamria; Simanjuntak, Gracesiela Yosephine; Simanjuntak, Markus Doddy
Jurnal Pengabdian Masyarakat Bestari Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v4i1.13396

Abstract

Learning motivation is defined as the general psychological motivation of students that drives learning activities to achieve goals. Students can succeed in learning if they have learning motivation. Therefore, it is important for students to have high learning motivation in order to study seriously. However, learning motivation works faster if there are external drivers such as empowerment and psychoeducation. This empowerment activity aims to deepen students' understanding of the importance of learning motivation in learning activities and accelerate the development of learning motivation. In addition, the facilitator provides intensive learning support activities for English subjects. The activity was carried out for two days at Santo Tomas 4 Medan Private Middle School and was attended by 21 Class VIII-A students. The contents of the activities carried out included motivating students to stimulate interest in learning English and practicing English vocabulary. This is done so that students understand how to communicate well and correctly and improve their English vocabulary.
Strategic Management and Socialpreneurship for Achieving Food Sustainability in Free Lunch Programs Goh, Thomas Sumarsan; Suteja, Jaja; Erika, Erika; Simanjuntak, Arthur; Karsa, Aldo Hermaya Aditiya Nur; Angel, Mary
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 1 (2025): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i1.528

Abstract

Achieving Sustainable Development Goal 2 (SDG 2), which focuses on ending hunger, requires innovative approaches in strategic management and socialpreneurship food sustainability. This study investigates the intersection between these fields from 2016 to 2024. The primary objective is to analyze trends and contributions in the area of strategic management applied to food sustainability, particularly focusing on SDG 2, and to understand how business strategies and government policies can contribute to food security and hunger reduction. A bibliometric analysis was conducted using Scopus and VOSviewer to examine bibliometric relationships between countries, authors, organizations, journals, documents, and emerging keywords related to strategic management and socialpreneurship food sustainability. The study specifically looks at the growth of research and the relationship between key concepts. The analysis revealed a significant increase in research activity, with the volume of publications more than tripling from 2016 to 2023. Key countries contributing to this growth include India, Spain, and Bangladesh, with Dar es Salaam University emerging as a leader in food sustainability research in Africa. VOSviewer highlighted the rising importance of Artificial Intelligence and blockchain technologies in optimizing food security through supply chain management. The findings underscore the critical role of government policies and corporate responsibility in achieving SDG 2 and reducing hunger. Successful implementation of sustainable practices in corporate strategies requires strong collaboration between companies, government agencies, and other stakeholders.
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 USI 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 USI 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 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 Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/2gpmq412

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 Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/qr2hqe49

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
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
Co-Authors Andriasan Sudarso Angel, Mary Anjani, Sheila Aulia Arie Tymoty Rainaldo Ginting Arison Nainggolan, Arison Arthika Iradat R Lase Astri Madonna Damanik Azizul Kholis, Azizul 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 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 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 Newell Henry, Henry Heri Imanuel Nadeak Herlina Risnawati Sitorus Hutabarat, Eloy Charolina Hutagaol, Hendriko Ivo Maelina Silitonga Ivo Maelina Silitonga Jaja Suteja Jamaluddin Jamaluddin Jamaluddin Januardi Mesakh Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Juni Elisa Sari Ginting Junika Napitupulu Junita, Rahel Karsa, Aldo Hermaya Aditiya Nur Lamria Sagala Lamria Sagala Lamria Sagala Lase, Arthika Iradat R Leni Natalia Siagian Lince R. Panataria Lumbangaol, Idaman Sagita Lyna M. N. Hutapea Manalu, Brilliant Handyman Margaretha Marini Sinaga Marta Nurfiza Siahaan Martin Yehezkiel Sianipar May Sartika Tarigan Melanthon Rumapea Meliati Meliati Melinda Br Pasaribu Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mitha Christina Ginting Mitha Christina Ginting Mohamad Agus Salim Muhammad Isa Alamsyahbana Mulatua P Silalahi Mulatua P. Silalahi Mulatua Silalahi Mulatua Silalahi Mulatua Silalahi, Mulatua Nadapdap, Kristanty M. N. Nadeak, Heri Nadeak, Heri Imanuel Naomi Febrianti Siringoringo Niastyna Simorangkir Nindy L Simanullang Nolan Liam Novi Darmayanti Nuche, Asher Nurfiza, Marta Panggabean, Michael Armando Panjaitan, Rike Y. Panjaitan, Rike Yolanda Primadanik, Maylinda Priskila Sinaga Purba, Dimita H P Purba, Dimita H. P. Purba, Dimita H.P Purba, Dimita Hemalli Premasari Purba, Dimita HP Purba, Livia Grestallia Purnama Sari Br Sinulingga PUTRI JESICA SITORUS Putri Sopianna Sianturi Putri, Indri Mariska Queen, Zabenaso Rahmadan, Rizki Galang Rajagukguk, Eva Gloria Rani Farida Sinaga Rasmulia Sembiring Ratih S. Panjaitan Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih 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 Selvina Dwi Putri Sembiring, Gavin Egianta Sembiring, Yosephine N. Sembiring, Yosephine Natalita Septoni B Siahaan Septony B. Siahaan Septony B. Siahaan Septony B. Siahaan, Septony B. Siahaan , Septony B Siahaan, Septony B Siahaan, Septony B Sianturi, Jeudi A.T.P. Sianturi, Putri Sopianna Sibarani, Apriani M SIBARANI, APRIANI M. Sibarani, Christofer Parmahan Silalahi , Mulatua P Silalahi, Mulatua P. Silitonga, Ivo Silitonga, Ivo M. Simanjuntak , Wesly A Simanjuntak, Faido M Simanjuntak, Faido M.P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE SIMANJUNTAK, MARKUS DODDY Simanjuntak, Reymondo Simanjuntak, Rimky M. P. Simanjuntak, Wesly A. Simanullang, Nindy L Simarmata, Lamdapot Pranata Simbolon, Lolyta Damora Simbolon, Roma Sinaga, Priskila Siregar, Ahlan Jefri Siregar, Jeremia Sitanggang, David Patar Siti Normi, Siti Sitorus, Enjelina Patrisya Uli Br Sitorus, Wilona Edra Rachel Situmorang, Christina Verawaty Situmorang, Christina Verawaty Sugiharto, Erwin Suhada Suhada, Suhada Sumarsan, Thomas Sutarman, Asep Syaharman Syaharman Syahrani Arasid, Nova Syawaluddin Tan, Wei Xiang Tarigan , Depi Erosna Br Thomas Sumarsan Goh Thomas Sumarsan Goh Tiur Rajagukguk, Tiur Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Vaher, Kristina Victor Victor Vinsensia Ratna Laia Vivi Valensya Br Karo Welly, Yerisma Wesly A Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri Wulan Febriyanti Br Ginting Yerisma Welly Yosephine Natalita Sembiring Yosephine Sembiring Zahri Fadli