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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 PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA Mumu, Ablessy; Sondakh, Jullie J.; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28121.2020

Abstract

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.
PENERAPAN BIAYA KUALITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA Bawon, Dwi Nugraha Pratiwi; Sondakh, Jullie J.; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25101.2013

Abstract

Quality is one of the main factors that must be considered by the company to be able to survive in the competition. By Continuous quality improvement, it will reduce the cost of quality that occurs due to low quality product, rework a product for conformance to standards and others. Decrease in quality costs will increase profits and reduce costs, especially the cost of production. This is because the cost of quality is part of the cost of production. The purpose of this study was to determine whether the company has implemented and report quality costs and  to find out if Is the application of quality costs can increase the cost efficiency of production at PT Pertani branch north sulawesi. Data analysis tool used is descriptive analysis method of analysis with a quantitative approach. Research shows that in 2011 the cost of quality production unit PT Pertani branch north Sulawesi amounting to Rp 365,390,718. By doing repairs, the cost of quality will be decreased by Rp 127,657,118. Therefore, if companies implement and report quality costs companies can improve efficiency of production costs.
ANALISIS PERBANDINGAN KONTRIBUSI DAN EFEKTIVITAS PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI PROVINSI GORONTALO DAN PROVINSI SULAWESI UTARA Dalonto, Miswati; Sondakh, Jullie J.; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26293.2019

Abstract

The contribution and the effectiveness of motorcycle fuel taxas is one of the tools that can measure how far the contribution of motorcycle fuel taxes towards original local government revenue and also how far the achievements level of tax collaction by local government in regards of motorcycle fuel taxes because of tax incomes is very crucial to build a district. This study aims to (1) Determine how big the contribution motorcycle fuel taxes toword Original government revenue in Gorontalo Province and North Sulawesi Province (2) To Determine how big the effectiveness motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province (3) How the comparison of contribution and the effectiveness of motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province. This study is using qualitative descriptive method. The result of this study is showing that the motorcycle fuel taxes in Gorontalo Province is stil lack of giving contribution because of the result shows that the average of percentage is 19,29%, and on the other side, North Sulawesi Province also shows a lack of giving contribution which is 19,75% in percentage, and effectiveness motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province is included as very effective criteria by showing a result of criteria level is more than 100%.
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PADA KPP BITUNG Tuwaidan, Regina Laurensana; Sondakh, Jullie J.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25108.2013

Abstract

State Revenue sources used to funance goverment ecpenditure and development one of which is taxes. Tax revenues indirectly aimed at improving the welfare and prosperity of the community. Thus study aimed to determine the influence of level of private taxpayer to the receipt of income tax article . The duty of Manado Primary Tax Office is to perform the basic tasks of Directorate General Of Taxation in Country?s revenue. This study uses is the analytical method used is simple linier regression statical analysis and also use the secondary data is the tax letter of incoming payment on time and the amount of income tax article payer which is registered in Bitung Primary Tax Office from january 2009 until july 2012. The research results reveals that the level of complience of private taxpayer amount has no significant effect to the receipt of income tax article . This is because they lack the awareness of the public in the Bitung city the importance of paying on time and the tax letter of incoming payment on time there are reports of naught calculation tax.
ANALISIS SISTEM AKUNTANSI KLAIM JAMINAN KECELAKAAN KERJA (JKK) BAGI APARATUR SIPIL NEGARA PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO Tasikrede, Chicilia C.; Sondakh, Jullie J.; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20305.2018

Abstract

            The successful implementation of the tasks of government and national development depends on the working mechanism of state apparatus employees. State Civil Apparatus (ASN) as an element of state apparatus, state servants and public servants have a very important role in implementing national development. On the basis of these circumstances is required efforts to improve welfare, both in the period of active and in retirement. Work Accident Assurance (JKK) is protection against occupational injuries or illnesses in the form of care, compensation, and disability benefits. The purpose of this study is to know the accounting system of work accident assurance claim. The object of this research is the accounting system of claim work accident assurance at PT.Taspen (Persero) KC Manado. The method used is descriptive qualitative analysis. From the accounting system analysis of work accident assurance claim conducted by the author at PT. Taspen (Persero) KC Manado obtained the result that the accounting system of work accident assurance claim that has been implemented effectively and in accordance with existing procedures, seen with the clear separation of duties between the relevant functions and authorization of the authorized party for transactions of payment claim.Keywords: Accounting System, Work Accident Warranty Claim, ASN
ANALISIS PENERIMAAN RETIBUSI PARKIR KOTA MANADO TAHUN 2008-2012 Go, Edward Ricardo; Sondakh, Jullie; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25098.2013

Abstract

Parking retribution is one main source for Regional Original Revenue (PAD). The employment of regional autonomy in Indonesia makes parking retribution as one source of regional revenues. This research was done in Transportation Institution Office (DISHUB) Manado City and Parking Technical Executing Units (UPT) that responsible in handling parking retribution management. This research aims to analyze the development of parking retribution revenues, to forecast the realization of parking retribution effectiveness from 2016 until 2020, and to give insight for improving the parking retribution effectiveness in the future. The used analysis method is descriptive analysis method. Based on this research results, it is shown that UPT DISHUB Kota Manado have met the realization target of parking retribution revenues by Regional Government Manado, excellently and effectively. After the effectiveness analysis has been done, it can be concluded that the realization of parking retribution revenues is still increasing, starting from 61.20% at 2008, until reaching 111.46 at 2012. Based on the forecasting of parking retribution revenues amount from 2016 until 20120, it is simplified that the realization of parking retribution is always increasing, between 2012-2016, it has increased up to 385.83% until reach 361.04% at 2020. Based on those forecasting, for improving the effectiveness of this revenues, it is suggested to parking UPT for conducting enhancement, start from fee policy evaluation, HR efficiency and effectiveness to routine monitoring in TKP, and Natural Resources improvement or using computerized system to minimize indiscipline.  
ANALISIS EFEKTIFITAS SISTEM PENERBITAN SURAT PENYEDIAAN DANA PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA Nofry, Sampoel Johanes; Sondakh, Jullie J; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26366.2019

Abstract

The Letter of Provision of Funds is the first step in the cash disbursement transactions for the Unit of Work Device Area within a region. The system contained in the process for issuing letters of Provision of Funds has been determined by the Minister of Home Affairs regulation number 21 year 2011. This study aims is to determine how the effectiveness of the system applied to the Regional Financial and Asset Management Agency of Minahasa District in issuing the Letter of Provision of Funds based on SE.903/316/BAKD. The result of the research shows that the Regional Financial and Asset Management Agency of Minahasa has been effective in issuing letter of provision of funds in accordance with the Regulation of the Minister of Home Affairs Number 21 Year 2011 SE.903/316/BAKD concerning guidelines on regional financial management.
Pengaruh Penganggaran Partisipatif terhadap Kinerja Manajerial dengan Persepsi Keadilan dan Komitmen Organisasi sebagai Variabel Mediasi dan Desentralisasi sebagai Variabel Moderasi pada Kementrian Agama Provinsi Sulawesi Utara Tongian, Felix; Sondakh, Jullie J; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.19350

Abstract

Abstract. Good participatory budgeting will create a sense of justice that can make a person more committed and improve his performance. Reform in the field of state finance raises efforts to improve the public sector budgeting process with the implementation of performance-based budgeting. Participatory budgeting through fairness perceptions and organizational commitment is one of the factors for improving performance in the decentralized Ministry of Religious Affairs of North Sulawesi Province. The purpose of this research is to know the effect of participative budgeting on managerial performance either directly or indirectly by using perception of justice and organizational commitment as mediation variable as well as decentralization as moderation variable at Ministry of Religion of North Sulawesi Province. Instrument in this research is questionnaire with scale likert 1-5 and processed using program SPSS version 23. Analysis method used is Path Analysis to test indirect influence and residual test to test moderation variable. The results show that the perception of justice mediates the influence between participatory budgeting on managerial performance, and organizational commitment mediates the effect of participatory budgeting on managerial performance. While the decentralization variable does not moderate the influence between participative budgeting on managerial performance. This means that an increase in participatory budgeting will affect the improvement of managerial performance either directly or indirectly with the perception of justice and organizational commitment at the Ministry of Religious Affairs of North Sulawesi Province.               Keywords: Participatory Budgeting, Justice Perception, Organizational Commitment, Decentralization, Managerial Performance.Abstrak. Penganggaran partisipatif yang baik akan menimbulkan rasa keadilan sehingga dapat membuat seseorang lebih berkomitmen dan meningkatkan kinerjanya. Reformasi dibidang keuangan negara menimbulkan upaya memperbaiki proses penganggaran sektor publik dengan penerapan anggaran berbasis kinerja. Penganggaran partisipatif melalui persepsi keadilan dan komitmen organisasi menjadi salah satu faktor untuk peningkatan kinerja di Kementerian Agama Provinsi Sulawesi Utara yang terdesentralisasi. Tujuan penelitian ini untuk mengetahui pengaruh penganggaran partisipatif terhadap kinerja manajerial baik secara langsung maupun secara tidak langsung dengan menggunakan persepsi keadilan dan komitmen organisasi sebagai variabel mediasi serta desentralisasi sebagai variabel moderasi pada Kementerian Agama Provinsi Sulawesi Utara. Instrumen dalam penelitian ini adalah kuesioner dengan skala likert 1-5 dan diolah menggunakan program SPSS versi 23. Metode analisis yang digunakan adalah analisis jalur untuk menguji pengaruh tidak langsung dan uji residual untuk menguji variabel moderasi. Hasil penelitian menunjukan bahwa persepsi keadilan memediasi pengaruh antara penganggaran partisipatif terhadap kinerja manajerial dan komitmen organisasi memediasi pengaruh antara penganggaran partisipatif terhadap kinerja manajerial. Sedangkan variabel desentralisasi tidak memoderasi pengaruh antara penganggaran partisipatif terhadap kinerja manajerial. Artinya, peningkatan penganggaran partisipatif akan berpengaruh terhadap peningkatan kinerja manajerial baik secara langsung maupun secara tidak langsung dengan persepsi keadilan dan komitmen organisasi pada Kementerian Agama Provinsi Sulawesi Utara.Kata kunci: Penganggaran Partisipatif, Persepsi Keadilan, Komitmen Organisasi, Desentralisasi, Kinerja Manajerial
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI TERHADAP PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI UNIVERSITAS SAM RATULANGI MANADO Timporok, Alfa Juanda; Sondakh, Jullie J.; Gerungai, Natalia Y. T.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1057.489 KB) | DOI: 10.35794/emba.v7i4.25441

Abstract

Abstrak : Pemilihan  karier  merupakan  sebuah proses dari individu sebagai usaha mempersiapkan dirinya untuk memasuki tahapan yang berhubungan dengan pekerjaan. Sebelum  memutuskan  pilihan  kariernya,  seseorang  terlebih  dahulu  harus  mencari  informasi  mengenai  berbagai  macam-macam  alternatif  profesi. Pada  dasarnya  pemilihan  karier  merealisasikan  minat  serta  kemampuan  dan  latar  belakang  kemampuan  seseorang,  seseorang  mencari  karier  untuk  dapat  memberikan  kesempatan  pada  keterampiran  dan  kemampuannya  serta  mengaplikasikan  sikap  dan  nilai hidupnya. Penelitian ini bertujuan untuk Memperoleh bukti Pengaruh Faktor Pertimbangan Pasar Kerja, Penghargaan Finansial, Lingkungan Kerja, dan Personalitas terhadap Pemilihan Karir sebagai akuntan publik Pada  Mahasiswa  Akuntansi  Universitas  Sam  Ratulangi  Manado. Metode Analisis yang digunakan dalam penelitian ini adalah metode Regresi Linier Berganda. Hasil Penelitian ini menyatakan bahwa dari 4 faktor yang diteliti dalam penelitian ini, hanya variabel personalitas yang tidak berpengaruh positif terhadap pemilihan karir. Sebaiknya Universitas Sam Ratulangi Manado Khususnya Jurusan akuntansi Fakultas Ekonomi dan Bisnis agar lebih meningkatkan informasi tentang pemahaman pemilihan karir khususnya sebagai akuntan publik sehingga mahasiswa yang ingin mngembangkan karirnya  dapat lebih memahami apa saja yang di perlukan ketika memasuki duni kerja nantinya Kata Kunci : pertimbangan pasar kerja, penghargaan finansial, lingkungan kerja, personalitas, pemilihan karir, persepsi
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PERUSAHAAN UMUM BADAN LOGISTIK DIVISI REGIONAL PROVINSI SULAWESI UTARA DAN GORONTALO Mararu, Gandi; Sondakh, Jullie J.; Suwetja, I Gede
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.003 KB) | DOI: 10.35794/emba.v7i3.24486

Abstract

Abstrak: Aset tetap merupakan salah satu dari beberapa syarat yang harus dimiliki perusahaan dalam mendukung kegiatan operasaional perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui perlakuan akuntansi aset tetap yang diterapkan pada Perum Bulog Divre Sulawesi Utara dan Gorontalo dibandingkan dengan Pernyataan Standar Akuntansi Keuangan No. 16, Perolehan aset tetap, pengeluaran setelah perolehan aset tetap, penyusutan aset tetap, penghentian dan pelepasan aset tetap, penyajian dan pengungkapan aset tetap pada laporan keuangan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif.  Dari hasil penelitian yang telah dilaksanakan penulis memperoleh hasil penelitian bahwa kebijakan perusahaan dalam perlakuan akuntansi sudah sesuai dengan PSAK No.16. Saran sebaiknya perusahaan menerapkan metode penyusutan saldo menurun (decline balanced method) untuk aset tetap yang bukan bangunan.  Dimana metode ini sesuai dengan ketentuan pasal 11 undang-undang nomor 36 tahun 2008 tentang pajak penghasilan dan PSAK NO. 16 tentang aset tetap. Kata Kunci: aset tetap, psak no.16, perlakuan akuntansi
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