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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Infestasi JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Accounting and Finance Management (JAFM) Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Jullie J Sondakh
Fakultas Ekonomi Dan Bisnis , Universitas Sam Ratulangi Manado
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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PENGARUH RASIO KEUANGAN ATAS RETURN SAHAM PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA Sondakh, Jullie; Pontoh, Winston; Tangkuman, Steven
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 1, No 1 (2014)
Publisher : Universitas Sam Ratulangi

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Abstract

Pendapatan total yang diinginkan oleh para pemegang saham adalah pendapatan dividen (dividend yield) dan capital gain. Dividend yield digunakan untuk mengukur jumlah dividen per saham relatif terhadap harga pasar yang dinyatakan dalam bentuk prosentase. Semakin besar dividend yield maka saham tersebut semakin menarik investor. Namun demikian dividend yield juga dipengaruhi oleh harga pasar, sehingga semakin tinggi harga pasar maka dividend yield semakin rendah. Informasi fundamental dan teknikal tersebut dapat digunakan sebagai dasar bagi investor untuk memprediksi return, risiko atau ketidakpastian dengan salah satu pertimbangan adalah rasio keuangan. Dari berbagai rasio keuangan terdapat beberapa rasio dan informasi keuangan perusahaan yang dapat digunakan untuk memprediksi return saham. Penelitian ini dilakukan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2006-2010. Penelitian ini dilakukan dengan tujuan untuk mendapatkan bukti empiris mengenai pengaruh rasio keuangan atas return saham pada perusahaan industri manufaktur di Bursa Efek Indonesia. Metode analisis dalam penelitian ini adalah metode analisis regresi linear berganda, yang adalah suatu metode statistik umum yang digunakan untuk meneliti hubungan antara beberapa variabel independen dengan variabel dependen, dan pemrosesan data menggunakan software SPSS (Statistical Product and Service Solution) version 15.0. Hasil penelitian yang diperoleh adalah secara parsial, NPM, ROA, DTA, DER, EPS tidak berpengaruh terhadap Total Return. Secara simultan, NPM, ROA, DTA, DER, EPS tidak berpengaruh terhadap Total Return. Hubungan variabel independen dengan variabel dependen adalah lemah. Kontribusi variabel independen untuk menjelaskan model variabel dependen adalah sebesar 8.4%.Kata kunci: perusahaan manufaktur, bursa efek Indonesia, keuangan dan asar
PENERAPAN PP NO.71 TAHUN 2010 DALAM PELAPORAN AKUNTANSI BELANJA DINAS PEKERJAAN UMUM KOTA KOTAMOBAGU TAHUN ANGGARAN 2014 Kiay Demak, Dedy Kurniawan; Sondakh, Jullie J.; Tangkuman, Steven
JURNAL RISET AKUNTANSI GOING CONCERN Vol 10, No 2 (2015): Going Concern Vol. 10 No.2 Juni 2015
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

After the revision which takes about five years, Government Regulation in 2005 No.24, now is changed to be the Government Regulation in 2010 No.71 concerning Governmental Accounting Standards, also bring changes in standards and mechanisms in Government especially in expenditure statements. The aims of this research are to determine the form of presenting and reporting of expenditure accounting in Public Works Department in Kotamobagu City with the implementation of Government regulation 2010 No.71. This research uses the method of descriptive analysis. The results are in 2013 to 2014, the Public Works Department in Kotamobagu City has not yet applying the Government Regulation 2010 No.71 in presenting of expenditure reports, however it suits with the Government Regulation in 2005 No.24. The differences are placed in expenditure of transactions recording, also in financial statement. It is expected in the next year of budgets, Public Works Department is supposed to be fully guided by the regulation of Ministry of Home Affairs 2013 No.64, and also apply the Government Regulation 2010 No.71 in presenting the financial statement especially for expenditure.
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 18 MENGENAI AKUNTANSI DANA PENSIUN PADA DANA PENSIUN PT. BANK SULUT Sembung, Stefanny Tabita Mutiara; Sondakh, Jullie J; Manossoh, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10515.2015

Abstract

Working to meet the needs of this future is not enough. Concerns arise when one thinks of how one day when he is not in the productive age again. In the 70s the retirement program is only held by civil servants and the military alone, but began to enter the era of the 90s and especially after the issuance of  Law No. 11 of 1992 regulating the pensions, the right to a pension fund is open to all workers, private and individual. There are two pension funds accounting reporting rules, regulations under SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012. This study used a qualitative method starts with collecting relevant data, then comparing the suitability of the application of the pension fund accounting set forth in SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012 on the pension fund PT. Bank Sulut as the institution that manages the pension fund. The object of research is the pension fund PT. Bank Sulut. Results of the study there are some discrepancies in the application of the financial statements of the pension fund PT. Bank Sulut with SFAS No. 18, while the presentation of the financial statements of the pension fund PT. Bank Sulut has been in accordance with the regulations the Chairman of the Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KOTA MANADO Nangoy, Nikita Angelita Maria; Sondakh, Jullie J.; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13060.2016

Abstract

Indonesian Law Number 46 of 2011 on Civil Servant Performance Appraisal will help develop effectivity and efficiency of employee performances to reach the objection and vision and mission of a regional administration.The purpose of this study was to determine whether the clarity of budge targeting and budget participation has effect by partial and by simultaneous on the performance of the government officials. The hypothesis was tested using t test and then f test. The population number in this study is 441 people. And, the samples were 30 people of lower managers and staffs in financial and reporting department. The research method used questionnaire with Likert scale measurement. The analytical method used in this research was multiple regression analysis in which the process of data analysis was performed with the aid of computer technology SPSS version 22. The results of the analysis by the t test states that the clarity of budget targeting variables X1 = is 0.317> 0.005, it means that H0 is accepted and Ha rejected, which in other words the clarity of budget targeting does not affect the performance of government officials. Participation budget X2 = is 0.001 <0.005, this means that Ha is accepted and H0 is rejected, which in other words budget participation does affect the performance of government officials. The results of the analysis through F test shows that the level of significance of the variables X1 and X2 is 0.002 <0.005,this means that H0 is rejected and Ha accepted; in other words, X1 and X2 simultaneously have a significant effect on the performance of government officials (Y). Keywords: clarity of budget targeting, budget participation, performance of local government officials
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) GELORA PENDIDIKAN KOTA TOMOHON Rolos, Renaldy Fernando; Sondakh, Jullie J; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13061.2016

Abstract

Financial report are a formal report of the financial activities of an entity including a cooperative and prepared as a responsibility of management to internal and eksternal parties. The existing Generally Accepted Accounting Standards are yet a diffifult to be implemented by a cooperative because the existing standards more devoted to a large entities and have a  public accountability . IAI has issued financial Accounting Standards of an entity without Public Accountability or know as SAK ETAP. SAK ETAP is intended to accommodate needs of an entity, wich significantly does not have any accountability, to operate as such Small and Medium Enteprises (SMEs) and a cooperative. This research is aimed to evaluate SAK ETAP implementing in Financial statement of KPRI “Gelora Pendidikan” Kota Tomohon. KPRI “Gelora Pendidikan” Kota Tomohon is a cooperative in savings and loans bussiness. Research method are descriptive comparative by comparing primary and secondary data. It is found that a cooperation’s financial report as of 2015 not yet complied with SAK ETAP priciples and a few report have not presented like Cash flow statement and Statement of changes in equity. It is cause by limitied of accounting skills gained by its human resources.Keywords :SAK ETAP, Finacial Statement.
ANALISIS PERBANDINGAN POTENSI PENERIMAAN DAN EFEKTIFITAS PAJAK PENERANGAN JALAN KABUPATEN MINAHASA SELATAN DAN KABUPATEN MINAHASA TENGGARA Ibrahim, Driyana; Sondakh, Jullie J; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13065.2016

Abstract

In an effort to improve the implementation of development and service to the community as well as increased economic growth in the region, the one source of regional revenue from tax sector in particular, is the street lighting tax. In accordance with Law No. 28 of 2009 Article 1 number 28, street lighting tax (RPM) is a tax on the use of electricity, either generated themselves or obtained from other sources. The purpose of this study was to determine the level comparison of the revenue potential and effectiveness of street lighting tax in South Minahasa District and Southeast Minahasa Regency 2011-2015. This research was conducted in South Minahasa District DPPKAD and DISPENDA Southeast Minahasa Regency. The analytical method used was descriptive qualitative method. Based on the results of this study concluded that there are differences in the potential of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency in the years 2011-2015, but there was no difference in the effectiveness of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency 2011-2015. Street lighting tax revenue as one of the biggest areas in the South Minahasa District and Southeast Minahasa Regency is expected to be a mobilizer of local taxes in the regencies of them. Keywords: street lighting tax, potential, effectiveness.
ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH SERTA POTENSI PENDAPATAN ASLI DAERAH PADA KABUPATEN MINAHASA UTARA Sasuwuk, Nathania Ch. E.; Sondakh, Jullie J.; Warongan, Jessy D. L.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13070.2016

Abstract

Realization of Regional Government budget (APBD) is one of measure instrument to see  the implementation from policies and operationalization implementation of financial regional management for optimal actualization public services. Management potential of Local Revenue (PAD) have to do with correct and appropriate in order to support the progress. The purpose of this research are to know and analyze the realization performance of regional government budget and district own source revenue potential at North Minahasa Region. The result of this research show the regional government budget of North Minahasa in terms of revenue considered good by looking from variance analyzes and tax effectiveness, expect from decentralization  degree analyzes is not good enough or low. While for expense, from variance analyzes over all is good by looking at the budget are well controlled and the impact in the North Minahasa Region for having an surplus from the allocated budget, and for compatibility analyzes expenditure are effective because realization of the expense budget not over amount that has been planned. And for the Own Source Revenue Potential for 2016-2020 seen from tax regional income are 42,78% while from regional retribution are 37,36%. Keywords: performance, government, budget, Potential, Local Revenue
PENERAPAN SISTEM MANAJEMEN INFORMASI OBYEK PAJAK (SISMIOP) SEBAGAI SARANA PENINGKATAN PELAYANAN DAN PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN BUOL Kadadia, Ardiansyah M.; Sondakh, Jullie J.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13092.2016

Abstract

Tax property, urban and rural is a local tax was previously managed by the central government. In the year 2011 has been transferred to the regional governments together with SISMIOP. This is due lack of optimization PBB-P2 and SISMIOP as well as the central government gives full authority to local goverments so as to maximize the revenues from the tax. The purpose of this research is how the comparison application SISMIOP, is SISMIOP can improve service and reception as well as obstacless ancountered in the implementation of SISMIOP in Buol district. The method used for this research is the qualitative method that use observation, interviews with tax officials and documents processing. The results showed that application of SISMIOP in Buol district accordance with applicable rules and implementation SISMIOP can be more simple, fast and efficient. This is evidenced by the increasing aaceptance of the PBB-P2 once transferred to local government. Increased acceptance PBB-P2 can not be separated from continue doing the billing to the taxpayeer. Keyword: SISMIOP, Services, Income
EFEKTIVITAS KINERJA JURUSITA PAJAK DALAM MELAKUKAN PENAGIHAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO DAN KANTOR PELAYANAN PAJAK PRATAMA BITUNG Afrilia, Megi; Sondakh, Jullie J.; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13131.2016

Abstract

In the effort of securing national revenue the work of Tax Bailiff is needed, for if everything is delegated to the Tax Payer, then the achievement of targets could not be guaranted. When making tax collection, performance of Tax Bailiff are affected by various things: limited numbers of Tax Bailiff, unkown address of the Tax Payers or Tax Guarantors, and more. The purpose of this study is to determine the level of performance evectiveness of the Tax Bailiff when making tax collection at Manado Tax Office and Bitung Tax Office. The research needs quantitative data, uses primary data, and uses descriptive analysis research method.The result indicates the level of performance evectiveness of Tax Bailiff by the year of 2014 at Manado Tax Office are 56,82% (non-efective), while Bitung Tax Office are 47,83% (non-evective). The level of performance evectiveness of Tax Bailiff by the year of 2015 at Manado Tax Office are 51,37% (non-evective), while Bitung Tax Office are 63,52% (less-evective). Keywords: Tax Collecting, Tax Bailiff, Tax Due.
PENGARUH MOTIVASI INTRINSIK, KOMPETENSI AUDITOR DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR EKSTERNAL (SURVEI PADA AUDITOR BPK-RI PERWAKILAN PROVINSI SULAWESI UTARA) Neghe, Iriany; Sondakh, Jullie; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19631.2018

Abstract

Auditor’s performance is an important thing in order to reflect the quality of work done by auditor in conducting the examination of financial statements objectively. This research is aimed to determine the influence of intrinsic motivation, competence of auditor and job satisfaction on external auditor’s performance. Sample on this research are auditors that work in Indonesia’s Supreme Audit Institution Representative of North Sulawesi Province. The data in this research is primary data that collected by using questionnaires given to auditors. The method of analysis that used to test the hypothesis is multiple regression analysis using SPSS version 23. The result showed that intrinsic motivation has a positive effect on external auditor’s performance, auditor’s competence has a positive effect on external auditor’s performace, job satisfaction has a positive effect on external auditor’s performance. Beside that, intrinsic motivation, auditor’s competence and job satisfaction simultaneously effect the external auditor’s performance.  Keywords: Intrinsic Motivation, Auditor’s competence, Job Satisfaction, External Auditor Performance.
Co-Authors Abdul, Yusrin Ade Astalia Pratiwi Agus T. Poputra Ahmad, Surya H Aldy, Watupongoh Risky ALLAN, FRANSISCO Andea, Selint Gar Anneke Wangkar Anneke Wangkar Apriliani Kasandra Tumuli, Apriliani Kasandra Ardi Manuel Lomboan, Ardi Manuel Ardiansyah M. Kadadia, Ardiansyah M. Arunde, Intan Fransiska Arya Pratama Dera, Arya Pratama Astyta Permata Simbawa, Astyta Permata Aumaila, Vallen Bawon, Dwi Nugraha Pratiwi Bekaiang, Agustina Fice Beribe, Anna Ina Wae Bong, David Christian Boyoh, Jonathan Karlo Brenda Tirie, Brenda Candri J. Tambuwun, Candri J. Christian, Pongtuluran Andri Claudia W.M Korompis CORNELLIA, Tabitha Deisy Cristy Soputan Cynthia Amanda, Cynthia Dalonto, Miswati Datu, Christian V. Daud, Rahmatia M Dedi, Gerald W. J. Dedy Kurniawan Kiay Demak, Dedy Kurniawan Deisye Charoline Pulumbara Dhullo Afandi Djaafara, Baharudin Djauhar, Nurdiyanti Dodopo, Yoki Driyana Ibrahim, Driyana Effendhi, Ria A. Elisa Levina Rorong Evan, Ariel Fauziyyah, Wanda Fauziyyah, Wanda Firginia Byll Franciska, Regina Mariana Gagola, Ledy Gamaliel, Hendrik . Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Go, Edward Ricardo Grace B. Nangoi Hangga Wicaksono Murti Harijanto Sabijono Hebimisa, Marce Takasili Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hermanto, Marius . I Gede Suwetja Indra R. Balak, Indra R. Inggriani Elim Iroth, Natasia Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Johannis, Lady M. Jounica Zsezsa Sabhatini Warouw, Jounica Zsezsa Sabhatini Julius Nazario Sigar Julius Tamawiwy, Julius JUMRI, PAULINA THERESIA RAHAYU KAHAR, Nadia Anggriani Kalalo, Meily Y. B Kapojos, Peter Marshall Karatahi, Adelheid KARWUR, JONES M. Karwur, Natanael Kneefel, Engelita O. Kodoati, Anjeline Kolang, Engelina Aprilia Fergenia Komalig, Jeniver A. M. Korompis, Claudia W. M. Korompis, Sheren Kotambunan, Belinda I. S. Laowo, Theresia Ekkleisia LASALEWO, Ummi Aiman Latjandu, Lady L. Lidia Mawikere Lintje Kalangi Liputo, Rahma Dewi Lohonauman, Hans Luke David Kembi Mailoor, Jefri Herbert Makalare, Zevania Meysha Malawere, Natalia Christina Mallu, Crista Malonda, Jacky Jonathan Mamahit, Fernando Andreas Mamuko, Eflin R. Manegeng, Peggy Natasia Mangayuk, Elma Natasha Mangirang, Regina M. Manik, Sutra Manimbaga, Federicky Manoppo, Mentari P. Manurung, Lucky Jansen Mapanawang, Maria Angelitha Maradesa, Djeini Mararu, Gandi Marchell Tandri, Marchell Marellu, Afke Margie Christanty Poluan, Margie Christanty Marietta Sylvie Bolang Maruru, Widya Mawikere, Lidia M Megi Afrilia, Megi Meiby Angelia Andaki, Meiby Angelia Meilisa, Tumilaar Alvionita Meilivia Suak Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Meisiang, Yuyun Meruntu, Lenfiane Kristefa Meryll Michelle Makatengkeng Metusala, Melissa J. Miftahul Jannah Akuba, Miftahul Jannah Mokoginta, Given Mokoginta, Mia Istiana Moniaga, Maura Agustin Angelica Moray, Thiara Gabriela Muchtar, Maria Gabrielle Mufarokhah, Arifatul Mumu, Ablessy Naibaho, Friska Nainu, Rismawaty Nathania Ch. E. Sasuwuk, Nathania Ch. E. Neghe, Iriany Nicky, Sengkey K. Nikita Angelita Maria Nangoy, Nikita Angelita Maria Nofry, Sampoel Johanes Nongkan, Berry C. Nova Handayani, Nova Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Nunu, Indrawati Nur Isnaeni Oroh, Nelvie E. Paat, Meidy I. Padang, Elyakim Tande Paneo, Fitrianty Pangerapan, Sonny . Pangkey, Milka Magrita Pare, Yormi Karto Pareda, Marlin Paulina Amanda Sadondang, Paulina Amanda Pawama, Shinta D. Pilat, Juddy Julian Pingkan Elni Wowor, Pingkan Elni Pioh, Felly T.C. Poluan, Dayna M. Poluan, Lungchin Pricilia Joice Pesak Pricilia Pricilia Pua, Brenda Yusensie Pu’o, Sofyarifani Putri, Eggi Widya Rahmad Mahmud, Rahmad Rahmatia Lestari Arly Raisa Stephanie Janis Ramadhan, Rabin Putra Rantung, Dramita Putri Ratu, Angeliq Thirzah Loraine Ratuela, Hillary S.P Rebecca Kapojos Renaldy Fernando Rolos, Renaldy Fernando Rifaldi Josua Muaja, Rifaldi Josua Robert Lambey Rondonuwu, Sientje Rudy J. Pusung Rudy Pusung Rundengan, Syaloom M. Rungkat, Via E. Runtuwene , Ellena Natasya Salindeho, Weldi Samosir, Mikhael Ramos Santoso, Fadhlurrahmah Saputra, Marddyanto Dwi Sembiring, Maya B. SENOBUA, Sriwahyuni Sherly Pinatik Silvana Pingkan Walalangi, Silvana Pingkan Sinaga, Indra Rolando Sinaga, Rani Cenni Sintje Rondonuwu, Sintje Sitaneley, Jeniffer Natashia Soda, Jeheskiel Solossa, Paulin P. Sonny Pangerapan, Sonny Stanley K Walandouw, Stanley K Stanley K. Walandouw Stanley Kho Walandouw Stanley Waladouw Stanly W. Alexander Stefanny Tabita Mutiara Sembung, Stefanny Tabita Mutiara Steven J. Tangkuman Steven Tangkuman Sumanti, Alva Oktavianus Sundah, Prisilia L. F. Syawie, Faresz Aldi Syermi S.E. Mintalangi Tangeren, Rachel Tangkau, Pricilia R. E. Taroreh, Merry Virginia Tasikrede, Chicilia C. Tene, Johanes Herbert Timporok, Alfa Juanda Tinangon, Jantje J Tingginehe, Nurgita Tompodung, Graciela Tongian, Felix Treesje Runtu Tuatanassy, Sesillia Tulenan, Rudolof A. Tulle, Synta Tumbelaka, Dean Enriqe Tumundo, Michael TURAMBI, Florensia Tuturoong, Anggreani Tuwaidan, Regina Laurensana Ulimpa, Yohanis S. Usman, Yuliasari Ventje Ilat Veronika Debora Koapaha Victorina Z. Tirayoh Wangarry, Reynold Wangke, Anneke Wantasen, Meidiansjah Azhar Warongan, Jessy Warongan, Jessy D. L Watulingas, Grendy WEKU, Priscilia Weku, Priscillia Widiana, I Gusti A.E Winston Pontoh Wiyadi, Nadia K. Wiyono, Suyatno Woinalang, Anestasye Agnes Worotikan, Jenefer Hermina Wurangian, Mecky Yunita E. Baris Yusni Husain, Yusni