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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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ANALISIS PROSEDUR PENERBITAN SURAT PERSETUJUAN PENGELUARAN BARANG (SPPB) PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C MANADO Maruru, Widya; Sondakh, Jullie; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17957.2017

Abstract

The one way to be able to control and supervise issuance of Approval Letter of Expenditure of Goods (SPPB) of import by carrying out the procedures and rules that apply. In the regulation of the Director General of Customs and Excise No. PER-16/BC/2016 concerning Hints Implementation Spending Goods Import For Used, explain about system work service Notice Import Goods (PIB) to on publishing Letter Approval Spending Goods (SPPB). Aim research this is for knowing procedure publishing Letter Objection Spending Goods (SPPB) on Oversight Office and Customs and Excise Type Madya Customs C Manado already corresponding or not yet corresponding with regulations director General of Customs and Excise No. PER-16 / BC / 2016. Research this use method research qualitatively. Results from research this that is procedure publishing Letter Approval Spending Goods (SPPB) already corresponding with rules director Jen deral Customs and Excise Number: PER -1 6 / BC / 2016. D iharapkan K antor Supervision and Customs and Excise Type Madya Customs C Manado continue improve quality in publishing Letter Approval Spending Goods (SPPB) imports, because now this so many goods imports coming in dae rah customs and need accuracy in p examination from stage importer fill and make Notice Import (PIB) to publishing Letter Approval Spending Goods (SPPB) so as not happen import prohibited goods sign in to in area customs and no reduce State revenue.Keywords : Procedures, rules, SPPB, import.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM Saputra, Marddyanto Dwi; Sondakh, Jullie J.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17131.2017

Abstract

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.
EVALUASI PENERAPAN PPH PASAL 22 ATAS PEMBELIAN BARANG YANG DIBIAYAI DENGAN APBN DI PENGADILAN TATA USAHA NEGARA MANADO Mapanawang, Maria Angelitha; Sondakh, Jullie; Pusung, Rudy
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.13.02.19078.2018

Abstract

Each country has several sources of tax revenue, non-tax revenues and grants. From these sources of income, the tax becomes one. This research is intended to find out and apply whether Article 22 Income Tax on the purchase of goods financed by APBN in Manado State Administrative Court has been implemented in accordance with the established rules, namely Regulation of the Minister of Finance of the Republic of Indonesia Number 107/PMK.010/2015 and PMK 242/PMK.03/2014. Period of data taken is 2016. Type of research used is descriptive which will discuss about the implemeniation of Article 22 Income Tax on the purchase of goods financed by the State Budget at the State Administrative Court of Manado. The type of data used is qualitative data proof SSP PPh Article 22. The results of this study indicate Calculation, Payment, and Reporting on the procurement of goods financed by the state budget at the State Administrative Court of Manado not in accordance with the rules it stipulates from the application of Manado State Administrative Court Record has been in accordance with existing regulations.Keywords : calculation, registration, payment, reporting, article 22 income tax
EVALUASI EFEKTIVITAS, KONTRIBUSI DAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA UTARA Christian, Pongtuluran Andri; Sondakh, Jullie J.; Budiarso, Novi
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18617.2017

Abstract

Regional development needs to be run or developed as an important effort to realize broad, real and responsible autonomy. Officially, Regional Autonomy is effective in Indonesia since January 1, 2001, so that regions are required to seek alternative sources of revenue that can be used to finance regional expenditures or expenditures. Since the enactment of Regional Autonomy, local governments are granted the right, authority and obligation to manage and manage their own affairs government and local communities within the system of the Unitary State of the Republic of Indonesia. Implementation of broad autonomy, real and responsible required the ability of regions to explore their own financial resources supported by the financial balance between the Central Government and Local Government.This study aims to determine the evaluation of the effectiveness, contribution and potential tax revenues to revenue native regency north minahasa. Data analysis used qualitative descriptive data. The results of this study the authors found that the effectiveness of income changed so as to the contribution and potential of hotel tax revenues. Based on this research, it can be concluded that the company needs to increase the effectiveness of contribution and the potential of tax revenue to increase local revenue. That way the authors can provide suggestions that the government continues to improve its performance so that the professionalism of work continues to improve and the level of effectiveness that has been good to continue to consistently increase.Keywords: evektifitas, contribution, potential tax revenue, local revenue
ANALISIS TITIK IMPAS DAN BATAS AMAN SEBAGAI DASAR PERENCANAAN LABA JANGKA PENDEK PADA PT. SOHO INDUSTRI PHARMASI CABANG MANADO Tangeren, Rachel; Sondakh, Jullie J.; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The main purpose of a company is to make a profit. Profits are not obtained automatically but it has to require a good planning. Tools that can be used by company management in planning earnings are breakeven analysis and margin of safety. Break even analysis studies company return point and margin of safety provides the information of the company sales before suffering a loss. The purpose of this study is to determine the breakeven point and margin of safety of PT. SOHO Industri Pharmasi Cabang Manado in the specific periodes so it can be used as a tool to plan for the future earnings. The analytical method used is qualitative with descriptive approach. The results of the study shows that in 2016-2017 the company is able to sells its product above the breakeven point which means they earned profits and the percentage of margin of safety is large which means the company is far from the point of loss.Keywords: Breakeven Point, Margin of Safety, Profit Planning
IMPLEMENTASI KEBIJAKAN PEMERINTAH TENTANG PENGALOKASIAN DANA PAJAK DARI PENERIMAAN PAJAK PENERANGAN JALAN TERHADAP PENYEDIAAN PENERANGAN JALAN UMUM DI KABUPATEN MINAHASA Mangirang, Regina M.; Sondakh, Jullie J.; Lambey, Robert
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Earmarking Tax is the allocation of a certain amount of local revenue (especially tax) to fund public services in accordance with the type of tax levied. One type of tax from this policy is street lighting taxes whose funds are allocated for the provision of street lighting. Special street lighting tax no minimum amount should be allocated to ensure the availability of funds, then only adjust to the needs of the region. The purpose of this study is to analyze the implementation earmarking tax funds from street lighting tax revenue on the provision of street lighting in Minahasa District. The method used is qualitative descriptive method. From the research results can be seen that the policy of appropriation of tax funds has been applied in accordance with existing regulations in Minahasa regency as regulated in Minahasa District Regulation No. 1 of 2011 this is because more than a portion of funds from street lighting tax revenue has been allocated for the provision of lighting road that is equal to 57,55%. Earmarking tax in Minahasa District goes hand in hand with the APBD system, which is through the regional public treasury in terms of income and expenditure.Keywords: Earmarking Tax, street lighting tax.
ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY Mokoginta, Mia Istiana; Sondakh, Jullie J.; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis
EVALUASI FUNGSI AUDITOR INTERNAL DALAM PENDETEKSIAN DAN PENCEGAHAN FRAUD PADA PDAM AIRMADIDI Pua, Brenda Yusensie; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17881.2017

Abstract

Internal auditors have an important role in the company such as can provide suggestions for improvement within the company to avoid fraud that can lead to losses in the company. This study aims to determine whether the internal auditors in PDAM Airmadidi already run functions well and have been able to detect and prevent fraud in the company. The method used in this research is descriptive by describing the function of internal auditor through job description and internal auditor program in detecting and preventing fraud. The result of the research revealed that internal auditor function in detecting and preventing fraud in PDAM Airmadidi that internal auditor has performed function well can be seen from the duty of internal auditor: conduct examination either routine audit or special audit in which there is assessment on control system, supervision, inspection and provide suggestions for improvement within the company. The importance of management awareness of the internal control system within the company can also help to minimize the occurrence of fraud.Keywords: Internal Auditor, Fraud, Internal Control System
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME, PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIAU TAGULANDANG BIARO Hebimisa, Marce Takasili; Sondakh, Jullie J.; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18529.2017

Abstract

            The Original Revenue is the receipts from the levy of local taxes, levies, wealth management,wealth management area separated, and other income. Income areas in the implementation of regional autonomy is expected to contribute in financing the public interest and the interests of individual communities. Advertisement tax, tax on land and buildings included in local taxes. The purpose of this study is to determine the level of effectiveness and the contribution of advertisement tax, land and building tax to the local revenue District of Siau Tagulandang Biaro. The method of analysis used is quantitative descriptive method, to analyze data the realization of advertisement tax, tax on land and buildings from the years 2014-2016.The results of the research the overall level of effectiveness of the advertisement tax revenue, land and building tax in the year 2014-2016 this is very effective. The contribution of advertisement tax, land and building tax in the year of 2014-2016 rated not optimal and the criteria included in the contribution is very less. Finance agency Kabupaten Siau Tagulandang Biaro preferably improve the function of the control in the collection of advertisement tax, tax on land and buildings to increase the tax contribution to Local Revenue Kabupaten Siau Tagulandang Biaro.Keywords : local Revenue, local taxes, effectiveness, contribution
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG Tulenan, Rudolof A.; Sondakh, Jullie J.; Pinatik, Sherly
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Taxes have been becoming one of many issues dealt in a country. One of the country’s incomes comes from taxes, without societies there will be no taxes. Taxes could be defines as a collection done by the government in the purpose of creating a prosperous society, based on the written law about collections, government does not given immediate contraception to the taxers. This research was done in Bitung City, that aim to explain about effect of  taxpayer the awareness , the quality of tax authorities services and taxes punishment for the obedience of an individual must pay. This research used quantitative research with 100 samples taken from all taxpayer population at KPP Pratama Bitung. The research’s method used in this research is double linear regression, data qualities test, classic assumptions test, hypothesis testing (subject t and subject F). This research’s method uses a SPSS software version 23. The hypothesis research’s result partially (subject t) awareness of taxpayer, tcount = 5.045 and ttable = 1.984 so Ha1 get accepted then the awareness of taxpayer impacting the must pay obedience. Tax authorities service, tcount = 1.587 and ttable = 1.984 so Ha2 denied then the tax authorities service does not impacting the taxpayer obedience. Taxes punishment tcount = 1.554 and ttable = 1.984 so Ha3 denied than the tax authorities punishment does not impacting the taxpayer obedience.Keywords : Awareness of taxpayer, Quality of Tax Authorities and Tax Punishment towards the Obedience of Taxpayer Personally.
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