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MAHMUL SIREGAR
Universitas Sumatera Utara
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PERTANGGUNGJAWABAN PIDANA BADAN USAHA BERBENTUK CV (COMMANDITAIRE VENNOOTSCHAP) DALAM PERLINDUNGAN DAN PENGELOLAAN LINGKUNGAN HIDUP Abdul Aziz Alsa; Ningrum Natasya Sirait; Mahmul Siregar; Muhammad Hamdan
USU LAW JOURNAL Vol 3, No 3 (2015)
Publisher : Universitas Sumatera Utara

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ABSTRACT Commanditaire Vennootschap (CV) is an uncorporated business entity as a perpetrators of enviromental crime is obliged to mantain the function of the enviroment and manage the pollutions or enviromental damages. Pollutions or enviromental damages caused by an economical contents and will be increase as the progress of economical. It is a duty of every person to mantain the functions of the enviroment and manages the pollutions or enviromental damages.The responsibility of an uncorporate business entity to enviromental protection and management may be convicted to the business entity , and also those who govern the enviromental crimes and people who lead the offense. The uncorporate responsibility in enviromental crime may be convicted to the association and to the agents that consist by general partner and limited partner on a duty that caused a pollutions and enviromental damages. Keyword: Responsibility, Corporate, Commanditaire Vennootschap, CV, Enviromental Protection and Management.
STATUS HUKUM KEBERADAAN ASET BEKAS MILIK ASING/TIONGHOA (ABMA/T) DI PROVINSI SUMATERA UTARA Jusak Tarigan; Bismar Nasution; Faisal Akbar Nasution; Mahmul Siregar
USU LAW JOURNAL Vol 3, No 3 (2015)
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ABSTRACT   Legal provisions regulate the management of the State assets in Articles 23, 23A, 23B, 23C, and 23D of the 1945 Constitution which includes APBN (State Budget), Tax, and other Revenues. Law No. 17/2003 and Law No. 1/2004 which regulate State finance that includes all right and obligation of the State can be valued by money, including all kinds of money and goods, including all goods bought or obtained by APBN/D or come from other legal sources. The legal status of ABMA/T owned by individuals (third party) and the certificate has been obtained from BPN do not guarantee that it is absolute although land registration is intended to guarantee legal certainty. In this case, the principles of negative, recent, and formal and material truth are used. The obstacles found by the team are as follows: assets are not found, the third party has obtained certificate from BPN, difference in area, shift in function, the team is not professional, lack of proactive, asset is in remote place, claim from the third party, and the problem with compensation. Keywords: Developing Legal Status, ABMA/T, Assistance Team, State Assets/ State Financial, DJKN Sumut
BUSINESS JUDGEMENT RULE DIKAITKAN DENGAN TINDAK PIDANA KORUPSI YANG DILAKUKAN OLEH DIREKSI BADAN USAHA MILIK NEGARA TERHADAP KEPUTUSAN BISNIS YANG DIAMBIL Frans Affandhi; Bismar Nasution; Mahmul Siregar; Mahmud Mulyadi
USU LAW JOURNAL Vol 4, No 1 (2016)
Publisher : Universitas Sumatera Utara

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ABSTRACT When the SOE Board of Directors took the decision to run the company with the aim of seeking a profit, then the decision that will contain the business implications and legal implications. If it turns out, the decision was made a loss-making state enterprises fail or raised, then the SOE Board of Directors should not be prosecuted by the Anti-Corruption Act. This is because in the business world there are rules Business Judgment Rule (BJR) which regulates the sanctions to the Board of Directors. Such liability can not be sought from the Board of Directors of SOEs if: 1) The loss is not due to error or negligence; 2) It has been doing the maintenance of good faith and prudence for the benefit and in accordance with the purposes and objectives of the company; 3) There is a conflict of interest, either directly or indirectly, for the management of the resulting losses; and 4) have taken action to prevent and arising or continuing losses. Keywords : Business Judgment Rule; Directors of State Own Enterprise; Decision Maker
ANALISIS HUKUM TERHADAP KEBIJAKAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PT. BANK SUMUT Putri Nesia Dahlius; Bismar Nasution; Suhaidi Suhaidi; Mahmul Siregar
USU LAW JOURNAL Vol 4, No 1 (2016)
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ABSTRACT Corporate Social Responsibility (CSR) is a commitment of a company to participate in the suistainable economic development in order to increase the quality of life and useful environment for the company itself, for the local community, and for the people as a whole. The concept of implementing CSR in Indonesia is regulated under Law No. 40/2007 on Corporation, Law No. 25/2007 on Capital Investment, Law No. 19/2003 on BUMN, Law No. 4/2009 on Mining, Mineral, and Coal, PP (Government Regulation) No. 47/2012 on Social and Environmental Responsibility on Corporation, the Decree of the Supreme Court No. 53/PUU-XI/2008 on Constitutional Advisory of Audit Norm, under Article 74 of Law on Corporation. The result of the research showed that the implementation of CSR in Indonesia is legally obligatory, especially for a corporation, so that it is budgeted as the corporation’s expense. The policy of PT. Bank Sumut in implementing its CSR referred to Law No. 40/2007 on Corporation, PP No. 47.2012, the Decree of RUPS, and the Decree of the Director No. 240/Dir/Setdir/SK/2013 on the Operational Standard Procedure of CSR, in which Bank Sumut used CSR management with partnership pattern by collaborating with the local governmen that determined CSR planning and implementation. Key words : Corporate Social Responsibility (CSR), Law of CSR, Bank Sumut
PELAKSANAAN PENGAWASAN WARGA NEGARA ASING DI WILAYAH KERJA KANTOR IMIGRASI KELAS II BELAWAN BERDASARKAN UU NO. 6 TAHUN 2011 TENTANG KEIMIGRASIAN Warhan Wirasto; Suhaidi Suhaidi; Mahmul Siregar; Jelly Leviza
USU LAW JOURNAL Vol 4, No 1 (2016)
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ABSTRACT Immigration based on article 1 Act number 6 year 2011 is a case history of traffic or people coming out of Indonesia’s territory and surveillance in order to preserve the enforcement of state sovereignty. Immigration have 3 function or in common named “ Tri Function of Immigrastion”, that is community service function, law enforcement function and economic fasilitator function. Indonesian layout area especially Belawan has a strategic location from geografic or trading because close to Singapore and make a lot of factory build in this region so that things have a correlation with the user of skilled people that comes from another country and make a lot of foreign people from another country want to enter and come to Indonesia, which is that foreigner has a goal and different purpose. Immigration policy for that foreigner in 2 (two) approach that is prosperity approach, which is only foreigner that bring benefit for prosperity and wallfare to Indonesian people allowed to entering Indonesia. And then security approach that is give Immigration permit to them that not harm  security of country and general order. The problems that faced for surveillance of foreigner system based on Act Number 6 year 2011 in Indonesia teritory especially in Immigration office of class II Belawan region and what that Immigration office of class II Belawan do to foreigner that breaking Immigration rule. The research Methods that used is the juridical normative that is study in konsepsional order from the meaning and the intent from regulation national law that have a correlation with Immigration surveillance and action to the permit of the foreigner who has stay in indonesia and empirical juridical that is seeing the fact that occur in the field, and then connect to regulations now. The setting of surveillance for foreigner in Indonesia have been set up in Immigration act number 6 year 2011 but now the applications in the field esspecially in Imigration class II office of Belawan region have a few barrier and obstacles.   Keywords : Supervision, Foreigner, Immigration office of Belawan
ANALISIS HUKUM TERHADAP PERLINDUNGAN HUKUM BAGI INVESTOR DARI PRAKTEK WINDOWS DRESSING OLEH EMITEN DI PASAR MODAL Julia Agnetha Br. Barus; Bismar Nasution; Budiman Ginting; Mahmul Siregar
USU LAW JOURNAL Vol 4, No 2 (2016)
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ABSTRACT Information disclosure is an important element for the corporate world because information on the substance presents the description, notes or description of good for the State of the past and the latest of an enterprise and the market effect. But in reality, not all issuers disclose information that is actually about the fact material in the prospectus. If there is a breach of the principle of disclosure by issuers then issuers will be subject to administrative sanctions in accordance with Article 102 of The Capital Market Laws, namely in the form of a written warning, fines, namely the obligation to pay a certain sum of money, restrictions on business activities, freezing of business activities, business license revocation, cancellation of agreement and cancellation of registration. is an action that beautify the financial statements of a company. This is referred to as windows dressing. Windows dressings aims to enhance your company's image so as to attract investors to make investments. The practice of dressing the windows in the capital markets can still be said to be a reasonable course of action throughout the activities aimed to improve the company and not to the detriment of others. However, the practice of dressing the windows can be categorized as a criminal offence the capital markets if such activity creates information or issues misleading so as to affect the market mechanism. In the event of the occurrence of the windows dressing, the practice of legal protection afforded to investors could be done in a preventive and repressive. Preventative legal protection carried out by PT. Stock Exchange by doing a temporary suspension against securities trading. While the repressive legal protection carried out by OJK with conducting surveillance, investigation and the imposition of sanctions to any party proven to engage in the practice of cheating or fraud in the capital market. In addition, investors who feel aggrieved may do a lawsuit to the Court against the issuers that have been doing practice windows dressing. Keywords: windows dressing, investors, issuers.
PERUBAHAN PERATURAN MENTERI PERTANIAN REPUBLIK INDONESIA NO.26/PERMENTAN/OT.140/2/2007 MENJADI NO. 98 /PERMENTAN/OT.9/2013 DAN PENGARUHNYA TERHADAP PERTAMBAHAN INDUSTRI PENGOLAHAN KELAPA SAWIT DI KABUPATEN LABUHAN BATU UTARA Elikson Rumahorbo; Alvi Syahrin; Pendastaren Tarigan; Mahmul Siregar
USU LAW JOURNAL Vol 4, No 2 (2016)
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ABSTRACT The development of oil palm plantations in Indonesia has affected the economic development in Indonesia. But economic development is only felt by group of companies.  This is caused by the regulations do not give justice to all parties. Changes in Regulation of the Minister of Agriculture of the Republic of Indonesia No.26 / 2007 called Permentan meyebutkan that to build a palm oil mill must have the raw material from its own oil palm plantations at least 20%, these regulations become an obstacle to the development of palm oil mills, because in fact no longer available land for built new plantations. Therefore Permentan converted into Permentan 98/2013, which allowed the construction of palm oil mills without gardens on condition makes sustainable cooperation with the oil palm growers. Company owner IUP-P is also required to facilitate people palm garden development, environmental and social responsibility, and shall divide the shares ownership of the factory to the farmers as a supplier of raw materials. The government of Labuhan Batu Utara district has issued a permit to build a palm oil mill without a garden called IUP-P as much as 3 units. Construction of palm oil mills have brought benefits to the oil palm growers. However, in the implementation of IUP-P in Labuhan Batu Utara district government lacks transparency in terms of time, cost and procedures for the issuance of permits IUP-P. Less government involve the community in the process of issuing permits this could lead to losses because investors are becoming less interested in investing. The government should be able to apply the principles of good governance, namely the principle of transparency, accountability and good  governance  in  order  to  invest  more advanced. Key words: (1) Licensing, (2) the Government, (3) Development of Palm Oil Processing Industry
ANALISIS HUKUM DARK POOLS SEBAGAI BENTUK TRANSAKSI EFEK DI LUAR BURSA SAHAM Taufik Hidayat Lubis; Bismar Nasution; Suhaidi Suhaidi; Mahmul Siregar
USU LAW JOURNAL Vol 4, No 2 (2016)
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ABSTRACT   The development of information technology system is the one of investment increasing factor in a country and capital market has used it nowdays. At the same time, massive demand of market participants as the process of interaction with other market participants which aims to improve the interaction process hase been started in using slips and now scripless trading. The need of market participants with information technology systems development grows at the same time, it can be seen how in the 21st century has created a securities transactions known as dark pools. This method conducted off exchange considered one of the ways for investors to trade security in large numbers to get a lot of benefits such as pay off commission to the broker even be able to avoid the tax charge PPn and PPh.
PERLUASAN ELEMEN EFEK DALAM KEGIATAN PASAR MODAL DALAM KAITANNYA DENGAN PERLINDUNGAN BAGI MASYARAKAT DARI KONTRAK INVESTASI YANG TIDAK TERDAFTAR DI BURSA Yessi Serena Rangkuti; Bismar Nasution; O.K Saidin; Mahmul Siregar
USU LAW JOURNAL Vol 4, No 4 (2016)
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ABSTRACT Popular contract investment in society tend to cause great loss to society for not being listed in the stock exchange and not provided with the consent of OJK, leading the difficulty of OJK to handle the situation. This research is conducted by seeing the investment contract in its relation to the capital market mechanism in providing decent protection to society, also, by seeing if investment contract is included in the limitation in capital market law regarding the definition of security itself and finally the elaboration of security term in capital market law to provide protection to the society. The method used in this research is normative law research conducted through the study of legislation and relevant legal material, assisted by collecting information from interviewee who has been involved in unlisted investment contract, and also by looking at cases happened in Indonesia and other country. The data is collected by library research and interview, and the analysis is conducted qualitatively. The results show that popular investment contract is not one listed in stock exchange, so that the enforced law regarding legal protection to the society in capital market law cannot guarantee the legal protection to the society investing their money in the unlisted investment contract in stock exchange and conducted without the consent of OJK. By looking at the fact that the practice of unlisted investment contract is very popular in the society, the Capital Market Law need to be renewed by elaborating the definition of securities by including investment contract as one of the securities.   Keywords: Investment Contract, Elaboration of the term securities, Legal Protection
TANGGUNG JAWAB KORPORASI DALAM TINDAK PIDANA DI BIDANG PERPAJAKAN (ANALISIS TERHADAP PUTUSAN MAHKAMAH AGUNG NO. 2239 K/PID.SUS/2012) Herbert Rumanang; Bismar Nasution; Mahmul Siregar; Mahmud Mulyadi
USU LAW JOURNAL Vol 4, No 4 (2016)
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ABSTRACTIn general, the legal subject which is commonly known in penal law is person. However, as of the development of law, another legal subject starts to take place, which is corporation. That means corporation is treated as if it is an ordinary person that has criminal liability. The acknowledgement of corporation as a penal law subject is recognized in various particular legislations in Indonesia, including taxation law. This concept is known in term as corporate crime and corporate criminal liability. One example of how this concept is applied in Indonesian law can be seen in the Supreme Court verdict no. 2239 K/Pid.Sus/2012 which convicted Asian Agri as a corporation for committing tax crime. While the Indonesian penal law system acknowledges the existence of corporation as a legal subject, such condition causes legal implication which is not simple. This is due to the nature and characteristic of corporation which are basically different from the nature and characteristic that we can find in a person. The consequence is that the theories of criminalization which are the theoretical basis to convict should be distinguished between corporation and person because they are also based on different paradigms. In the Supreme Court verdict no.2239 K/Pid.Sus/2012 Asian Agri is sentenced to pay a fine of 2.52 trillion rupiahs as a form of corporate criminal liability. Despite so, the verdict itself is not without weaknesses in its application of law. Those weaknesses are as follow: Asian Agri is not a party in that case, Suwir Laut as the accused is not a director of Asian Agri, the fine sentence as a trial condition, and the establishment of the fine amount by the Supreme Court.Key words: corporate crime, corporate criminal liability
Co-Authors Abdi, Muhammad Parrij Abdul Aziz Alsa, Abdul Aziz Abdul Rauf Adi Gunawan Adi Saputra Adryansyah, Dony Agnest Elga Margareth Agusmidah Agusmidah Aida Nur Hasanah Aldi Subartono Alvi Syahrin Alvi Syahrin Alvi Syahrin Amala, Sri Rizky Amanda Serena Amrizal Fahmy Fahmy Anak Agung Istri Sri Wiadnyani Andi Rian Djajadi Andreas Iriando Napitupulu Angga, Suheri Anggraini, Rivo Tri Anthonius Ginting Antonius Leonard Tarigan Antonius, Hendri Ardiantha Putera Sembiring Arifiyanto, Joiverdia Ariq Ablisar Ashri Azhari Baeha Aulia, Kevin Aziz, Muhammad Fauzan Azwar, Tengku Keizerina Devi Bagus Firman Wibowo Binsar Parulian Sitanggang Bismar Nasution Bismar Nasution BISMAR NASUTION Bismar Nasution Bismar Siregar, Bismar Bobby Kurniawan Bonardo Marbun BUDIMAN GINTING Cahya Wijaya Calvin Calvin Chairiyah Ella Sari Siregar Chairuna, Tengku Mita Chaniago, Alfajri Muhammad Charles Silalahi Cherdina Efenti Choirun Parapat Choky Permana Hutagalung Churairah, Abu Cindy Theresia Br Manurung Ciptawan, Ciptawan CLAUDIA, MARGARETHA YEREMIA Dede Aquari Irawan Surbakti Dedi Harianto Delfani Febryana Lubis Dezky Muji Setyo Diah Ayu Oktriningsih Dwi Putri Rezky Sihite Dwi Rahmawati Ebenezer Simanullang Edy Ikhsan Efendi Tambunan Eka Husnul Hidayati Ekaputra, Mohammad Elbert, Elbert Elikson Rumahorbo Emya Pratidina Sembiring Endame Suranta Ginting Eri Lukmanul Hakim Pulungan Eric Tanaka Erlinda Vivi Yusanti Es. Cape, Mona Lamtiur Faisal Akbar Nasution Faisal Anshari Dwana Faradila Yulistari Ferawati Br.Tarigan Fernando Enrico Fermi Partahi Fidelis Haposan Silalahi Fitri Yanni Dewi Siregar Floraulina Theadora Tarigan Frans Affandhi Fransiska Harahap Freddy VZ. Pasaribu Hady, Faisal Hanako, Gusnia Handoko, A.D Hani Riadho Nasution Hanie, Meidina Zulfa Hasim Purba Hasim Purba HASIM PURBA Hendra Adiwijaya Herbert Rumanang Herianto Herianto Herman Brahmana Hery Widijanto Hilbertus Sumplisius M. Wau Hutagalung, Jessica Imelda Putri Idha Aprilyana Sembiring Idris, Siti Hafsyah ILHAM FAUZI Ilham Rohjadina Imanuel Sembiring Imastian Chairandy Siregar Isnaini Isnaini Isnaini, Maulida Jannah, Rizki Nurul Jelly Leviza John Bert Christian Jonathan Arga Simbolon, Berry Juergen K. Marusaha. P. Panjaitan Juita Osti Bulan Lumbantobing Julia Agnetha Br. Barus Julisman Julisman Junandar Indra Tongam Panggabean Jusak Tarigan Kaban, Maria Kamaluddin Pane Keizerina Devi Keizerina Devi Azwar Khair, Azizan Khairin Ulyani Tarigan Khairul Khairul, Khairul Khoiriah Pane, Melyda Kristi Emelia Pasaribu Laurentia Ayu Kartika Putri Leonard Pandapotan Sinaga Lesly Saviera Lidia Sinaga Limbong, Henman Lisa Andriati, Syarifah Lubis, Ikhsan Lubis, Muhammad Abdul Ali Lubis, Yeti Meliany M Febriyandri Satria M. Ekaputra M. Ichsan Rouyas Sitorus M. Iqbal Asnawi Madiasa Ablisar Madiasa Ablisar Madiasa Ablisar Madiasa Ablizar Maha, Rinto Mahmud Mulyadi Malto S. Datuan Manambus Pasaribu Manurung, Doni Freddi Mariane Magda Ketaren Marlina Marlina Marlina, Marlina Marpaung, Ladyta Tahany Reformita Matondang, Edy Syahputra Meisy Kartika Putri Sianturi Melati Fitri Melva Theresia Simamora Muhammad Aulia Rizki Agsa Muhammad Ekaputra Muhammad Hamdan Muhammad Haris Muhammad Hendra Razak Muhammad Yamin Lubis, Muhammad Yamin Muhammad, Dafi Mulhadi, Mulhadi Muniifah, Nur Mutiara Panjaitan Namora*, Ola Fatimah Nasution, Mirza Nasution, Muhammad Anggi Nasution, Zaid Perdana Natasya Sirait, Ningrum Nindyo Pramono NINGRUM NATASYA SIRAIT Nugroho, Nur Nurjannah Siregar O.K Saidin Oki Basuki Rachmat Omar Akbar Aldian Pinem Parinduri, Hamdani Pendastaren Tarigan Puput Dini Lestari Purba, M Hadyan Yunhas Puspa Melati Putra Hsb, Ibnu Habib Ryandi Syah Putra, Boni Putra, Hadian Indrawan Putri Angginamora Putri Ayu Pratiwi Putri Nesia Dahlius Putri Pertiwi S, Santika Putri, Zelika Annisa Rabithah Nazran Rachmat, Oki Basuki Rafiqi Rafiqi, Rafiqi Rahmat Rizki Putra Raissa Avila Nasution Raymond Adytia Depari Rendra Alfonso Sitorus Rentina Lucy Andriaini Riadhi Alhayyan Riamor Bangun Ridho Pamungkas Riswan Munthe, Riswan Ritonga, Syahdani Rizky Wardiman Rizal, Asyraful Rizki Alisyahbana Robert Robert Robert Robert, Robert Robinson Sihombing Roli Harni Yance S. Garingging Rosmalinda Rosmalinda Rosnidar Sembiring Runtung Runtung Runtung S, Sunarmi Saddam Shauqi Sagala, Liwarny Sagala, Rumanty Fitriana Saidin Saidin Sandrawati, Erna Sandy, Mahmud Isyac Kurnia Sari Rezeki Indra Saryo Saryo Shawina Widyandarie Sheila Miranda Hasibuan Sherhan Sherhan Siahaan, Gerald Partogi Siegfried, Irene Elfira Dewi Sihombing, Deus Levolt Sihombing, Harafuddin Silitonga, Elia Fransisco SIMAMORA, DANIEL Simatupang, Elysabet Sry Devi Bruni Simbolon, Elsa Daniella Simon Simon Sinaga, Dwi Natal Ngai Santoso SINAGA, HENRY Sinulingga, Tommy Aditia Siregar, Fitri Yanni Dewi Siregar, Putra R Siregar, Taufik Sitepu, Deni Randa Sitepu, Runtung Sitompul, Chrisintia Sitorus, Chrismo H Sugirhot Marbun Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi, Suherman Nasution Sukarja, Detania Sunarmi Sunarmi Sunarmi Sunarmi, S Sunarmi, Sunarmi Supandi Suprayitno Suprayitno Surbakti, Evan Seprianta Surtan Harista Muda Hasibuan Surung Aritonang Aritonang Suryani, Rafika Susi Muliyanti Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Syafruddin Kalo Syamsul Arifin Syarifah Lisa Andriati T Keizerina Devi Azwar T. Keizerina Devi Azwar T. Keizerina Devi Azwar Tamiarisa Amanda Fasa Rambe Tan Kamello Tarigan, Christina Margaretha br Tarigan, Hans Joy Tarigan, Vita Cita Emia Tarsisius Murwadji Taufik Hasudungan Sihotang Taufik Hidayat Lubis Tiyana Br. Situngkir, Anggis Tony Tony Tri Murti Lubis Trisna, Wessy Tumpal Utrecht Napitupulu Ucok Yoantha Ujung, Lolonta Gabriella Exaudita Utary Maharany Barus Viena, Viena Vina Trinanda Dewi Vita Cita Emia Tarigan Warhan Wirasto Widodo Ramadhana Wina Wina Windha Yahya Ziqra Yessi Serena Rangkuti Yohana Yohana Yosephin Natazza Simanjuntak, Evlin Yulida, Devi Yuriandi, Agung ZULFAH, INDANA