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All Journal Jurnal Ilmiah METHONOMI Jurnal Pendidikan Kimia (JPKim) METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Radioterapi & Onkologi Indonesia Pena Justisia: Media Komunikasi dan Kajian Hukum FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmiah Akuntansi Kesatuan BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa Formosa Journal of Applied Sciences (FJAS) JURNAL REGIONOMIC Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Society Development (IJSD) Innovative: Journal Of Social Science Research Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Prosiding Seminar Nasional Ilmu Manajemen, Ekonomi, Keuangan dan Bisnis Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis (Makbis)
Dona Pasaribu
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Peningkatan Kinerja UMKM Melalui Kegiatan Pelatihan Akuntansi Sederhana Dompak Pasaribu; Arthur Simanjuntak; Ivo Maelina Silitonga; Farida Sagala; Kristanty M.N. Nadapdap; Jeudi A.T.P. Sianturi; Mulatua P. Silalahi; Rintan Saragih; Gracesiela Y. Simanjuntak; Duma Rahel Situmorang; Wesly Andri Simanjuntak
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 1 (2023): Mei
Publisher : LPPM STIM Sukma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari pengabdian kepada masyarakat di Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang adalah untuk meningkatkan pemahaman masyarakat desa, khususnya UMKM desa, tentang praktik akuntansi sederhana dalam peningkatan kinerja UMKM yang ada di Desa Baru. Akuntansi yang disediakan adalah sistem pencatatan dan pelaporan transaksi yang sederhana. Peserta menerima beberapa modul pada siklus akuntansi. Dalam modul tersebut, peserta akan dilatih untuk memahami kasus-kasus sederhana, mempraktikkan pembukuan dan pelaporan sederhana, serta menyelesaikan pre-test dan post-test. Kegiatan ini akan dilaksanakan untuk meningkatkan daya saing UMKM yang sedang berkembang dan meningkatkan pengetahuan akuntansi bagi masyarakat desa khususnya pelaku UMKM. Hasil yang didapatkan pada tahap awal kegiatan sebelum melaksanakan pengabdian kepada masyarakat bagi pelaku UMKM di Desa Baru yang bergerak dalam berbagai bidang usaha seperti: Usaha Tempe, Usaha Krupuk, dan Pupuk Organik. UMKM Desa Baru diharapkan akan menjadi salah satu desa percontohan di Kecamatan Pancur Baru Kabupaten Deli Serdang dan menjadi salah satu pilot project desa pintar Provinsi Sumatera Utara. Dengan adanya pengabdian kepada masyarakat ini, diharapkan pelaku UMKM dapat dengan mudah memahami siklus akuntansi dan menyusun laporan keuangan sebagai dasar pengajuan pinjaman atau pendanaan untuk mengembangkan bisnis UMKM mereka.
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Septony Benyamin Siahaan; Dimita H.P Purba; Dompak Pasaribu; Wesly Andri Simanjuntak; Ivo Maelina Silitonga; Kristanty M. N Nadapdap; Melanthon Rumapea
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.496

Abstract

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis
IMPLEMENTASI ISAK 35 LAPORAN FINANSIAL ORGANISASI NON LABA PADA PANTI ASUHAN TERANG FAJAR Sahala Purba; Junika Napitupulu; Dompak Pasaribu; Sofia Imelda Simbolon; Sarah Gracella; Novelita Manullang; Vebina Natalia
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i2.4852

Abstract

Tujuan penyuluhan ini salah satu bentuk dari pengembangan organisasi non laba untuk menerapkan laporan keuangan sesuai ISAK 35 pada anti asuhan Terang Fajar. Waktu penyuluhan ini di lakukan 1 hari, pada tanggal 13 Dasember 2020. Penulis mewawancari pemilik Panti Asuhan Terang Fajar. Setelah melakukan temuan dilapangan hasil peneliti menunjukkan bahwa pencatatan laporan keuangan panti asuhan Terang Fajar masih menlakukan metode sederhana yaitu mencatat penerimaan dan pengeluaran saja tidak sesuai dengan ISAK 35. Dengan adanya penyuluhan ini, Panti Asuhan Terang Fajar dapat menyusun laporan finansial sesuai dengan standar ISAK 35 yang harus menyajikan dalam lima bentuk laporan keuangan antara lain laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan.
Pengaruh Perataan Laba, Ukuran Perusahaan, dan Leverage terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021 Melinda Br Pasaribu; Pasaribu, Dompak; Silitonga, Ivo; Arthur Simanjuntak; Dennys Paulus Parlindungan Damanik
Jurnal Bisnis Mahasiswa Vol 3 No 3 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i3.135

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perataan laba, ukuran perusahaan, dan Leverage terhadap harga saham secara persial maupun simultan. Jumlah sampel penelitian sebanyak 20 perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Metode nalisis data yang digunakan adalah analisis regresi linear berganda. Dalam penelitian ini Perataan Laba diukur dengan menggunakan rumus Discretionary Accrual (DA), Ukuran Persahaan diukur dengan menggunakan rumus Ln (Total Asset), dan Leverage diukur dengan menggunakan rumus Debt to Equity Ratio (DER). Hasil penelitian diperoleh bahwa Perataan Laba berpengaruh positif dan signifikan terhadap Harga Saham. Ukuran Perusahan dan Leverage berpengaruh negatif dan tidak signifikan terhadap Harga Saham. Secara simultan, Perataan Laba Ukuran Perusahaan, dan Leverage berpengaruh signifikan terhadap Harga Saham. Konstribusi pengaruh Perataan Laba, Ukuran Perusahaan, dan Leverage terhadap Harga Saham di peroleh nilai Adjusted R-Square sebesar 22,4%. This study aims to determine the effect of profit flattening, company size, and leverage on stock prices simultaneously and simultaneously. The number of research samples is 20 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression analysis. In this study, Profit Averaging is measured using the Discretionary Accrual (DA) formula, Company Size is measured using the Ln (Total Assets) formula, and Leverage is measured using the Debt to Equity Ratio (DER) formula. The results of the study found that Profit Smoothing has a positive and significant effect on Stock Price. The size of the Company has a negative and insignificant effect on the Share Price. Leverage has a negative and insignificant effect on the Share Price. Profit Leveling, Company Size, and Leverage simultaneously have a significant effect on Share Price. The contribution of the effect of Profit Leveling, Company Size, and Leverage on Share Price obtained an Adjusted R-Square value of 22,4%.
Pengaruh Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Lumbangaol, Idaman Sagita; Pasaribu, Dompak; Silitonga, Ivo Maelina; Simanjuntak, Arthur; Damanik, Dennys Paulus Parlindungan
Jurnal Bisnis Mahasiswa Vol 3 No 4 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i4.art9

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keputusan investasi dan keputusan pendanaan terhadap nilai perusahaan dengan Good Corporate Governance sebagai variabel moderasi secara parsial maupun simultan. Jumlah sampel penelitian sebanyak 23 perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linear berganda dan uji Moderating Regression Analysis. Hasil penelitian diperoleh bahwa keputusan investasi berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, keputusan pendanaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, keputusan investasi dan keputusan pendanaan secara simultan berpengaruh signifikan terhadap nilai perusahaan, Good Corporate Governance tidak mampu memoderasi pengaruh keputusan investasi terhadap nilai perusahaan, dan Good Corporate Governance tidak mampu memoderasi pengaruh keputusan pendanaan terhadap nilai perusahaan. Berdasarkan hasil uji koefisien determinasi, nilai perusahaan dipengaruhi sebesar 25,3% sedangkan sisanya 74,7% dipengaruhi oleh variabel lain yang tidak termasuk dalam model regresi dalam penelitian ini.
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Siahaan, Septony Benyamin; Purba, Dimita H.P; Pasaribu, Dompak; Simanjuntak, Wesly Andri; Silitonga, Ivo Maelina; Nadapdap, Kristanty M. N; Rumapea, Melanthon
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.496

Abstract

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis
PARENTING DAN SEMINAR PENDIDIKAN KARAKTER SEBAGAI UPAYA PEMBENTUKAN KARAKTER SISWA SMP & SMA SEKOLAH ANGKASA LANUD SOEWONDO MEDAN Maria, Elvie; Manalu, Brilliant Handyman; Hartono, Hartono; Nadapdap, Kristanty M. N.; Sudarso, Andriasan; Pasaribu, Dompak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 2 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No2.pp217-225

Abstract

The acts of crime and delinquency among children and teenagers continue to increase, such as robbering, mugging, stealing, rape, brawls, bullying and even murder, as well as other acts of violence, as well as their mental health conditions becoming increasingly worrying, which is marked by an increase in suicide attempts and suicides. Therefore, there needs to be cooperation from both of the government and society, by looking at the psychological side of the individual perpetrator, the parenting style of the family, community and society at large so that similar acts do not continue to increase. Observing this phenomenon as a form of concern and seriousness in preventing similar actions, Yasarini (Ardhya Garini Foundation), known as Sekolah Angkasa Lanud Soewondo, collaborated with the Developer Company PT. Taman Malibu Indah and Writers, located in the Mustang Hall Jalan Komodor Muda Adi Sucipto Medan, held activities in the form of Parenting for parents of students and Lectures for Middle and High School students at Sekolah Angkasa Lanud Soewondo, by providing an understanding of character values related to God, by yourself, with each other and the environment. The aim of the activity are the parents and students to know the importance of having good and strong character which can lead students had to become human resources advantage in welcoming Indonesia Gold in 2045.
The Role of Moral Sensitivity in Moderating Factors for Preventing Village Fund Fraud Pasaribu, Dompak; Sinaga, Enjelina; Panjaitan, Rike Yolanda; B. Siahaan, Septony; Napitupulu, Junika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3320

Abstract

This study examines the influence of the competence of village officials, government compliance in reporting, and internal control system on the prevention of misappropriation of village funds, with moral sensitivity as a moderation variable. This study uses a quantitative methodology to examine the relationship between stock prices (independent variables) and dependent variables—working capital turnover, profitability, liquidity, and solvency. Primary data involved 48 village devices selected through purposive sampling. Data collection was carried out through questionnaires that were distributed to village officials involved in the management of village funds and analyzed using descriptive statistics. Data quality was assessed through validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS 26. The results showed that the competence of village officials and internal control systems had a significant effect on the prevention of misappropriation of village funds, while government compliance in reporting did not show a significant influence. Moral sensitivity moderates the relationship between the competence of village officials and compliance in reporting on the prevention of misappropriation of village funds, but does not moderate the relationship between the internal control system and the prevention of misappropriation of village funds
Linking Innovation and Literacy to MSME Performance via Digital Marketing Pasaribu, Dompak; Tambunan, Debora; Sinurat, Elperida Juniarni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3554

Abstract

Digital marketing serves as a key factor in improving the performance of MSMEs. This study investigates the role of digital marketing as a mediating variable by assessing both the direct and indirect impacts of financial literacy and product innovation on MSME performance. Using a descriptive and quantitative research design, the study involved a sample of 250 MSME actors from a specific region. The data were analyzed using Structural Equation Modeling (SEM) based on the Partial Least Squares (PLS) method. The results show that financial literacy and product innovation each have a significant and positive effect on digital marketing. In turn, digital marketing, along with these two variables, plays a crucial role in enhancing MSME performance. Notably, the study finds that digital marketing acts as a full mediator in the relationship between financial literacy and product innovation with MSME performance. This indicates that improvements in financial knowledge and product development can significantly boost business outcomes when supported by effective digital marketing strategies. These findings highlight the importance of integrating financial literacy, innovation, and digital marketing to support MSME growth in the region studied.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Umum Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pasaribu, Dompak
Jurnal Mahkota Bisnis (Makbis) Vol 1 No 2 (2022): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v1i2.13

Abstract

This study aims to determine the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Operational Costs / Operating Income (BOPO) and Non Performing Loans (NPL) on Return On Assets (ROA) Banking listed on the Indonesia Stock Exchange (IDX). This research period is 2015-2018. This type of research is causal quantitative research and the source of data used is secondary data. Data analysis techniques used multiple linear regression. Data collection methods consist of documentation and library studies. As well as the sampling technique through the purposive sampling method and research data obtained 43 banks listed on the Indonesia Stock Exchange (IDX) as a population and as many as 17 banks listed on the Indonesia Stock Exchange (IDX) as samples. The results of this study indicate: Loan to Deposit Ratio (LDR) has a positive and not significant effect on Return on Assets, Capital Adequacy Ratio (CAR) has a positive and significant effect on Return on Assets (ROA), Net Interest Margin (NIM) has a negative effect and does not significant on Return On Assets (ROA), Operating Costs / Oprasional Revenues (BOPO) have a negative and significant effect on Return On Assets (ROA), Non Performing Loans (NPL) have a negative and significant effect on Return On Assets (ROA), simultaneously LDR , CAR, NIM, BOPO and NPL have positive and significant effect on Return On Assets (ROA) of commercial banks listed on the Indonesia Stock Exchange (BEI) in 2015-2018. This also shows that 84% of ROA is influenced by LDR, CAR, NIM, BOPO and NPL while the remaining 16% is influenced by other variables not examined in this study.
Co-Authors Abdi Nadeak Ahmad Fadli Andriasan Sudarso Arison Nainggolan Arison Nainggolan, Arison Ariyani Laowo Arthur Simanjuntak B. Siahaan, Septony Bayu Pranata, Bayu Brahmana, Taminta Karenina Chuaca, Rio Lindri Chuaca Damanik, Dennys Paulus Parlindungan Damanik, Rizki Yulandari Daulat Sihombing Debora Tambunan Deby Tobing Dennys Paulus Parlindungan Damanik Dimita Hemalli Premasari Purba Dina Riani Purba Doli Natama Lumbantobing Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Eka Samuel P. Hutasoit Elisabeth, Duma M. Elisabeth, Duma Megaria Elvie Maria Enjelina Sinaga Farida Sagala Ginting, Mitha C. Ginting, Rudimanta Ginting, Yessa Patricia GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiella Y. Simanjuntak Hadyanto Lim Hartono Hartono Hendrika A. Silitonga Hendriyo - Hidayati Hidayati Hizkia Tambunan Hotmaida Saragih Hutajulu, Romaida Ijonris, Yusuf Ivo M. Silitonga Ivo Maelina Silitonga James Piter Marbun Jan Pieter Sihombing Januardi Mesakh Jeudi A. T. P. Sianturi Jimmy F. Naibaho Josuama, Josuama Juli Jamnasi Juli Jamnasi Juli Y. Mega Junika Napitupulu Junika Napitupulu Junita, Rahel Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Laura Octavina Siagian Leni Siagian Lesmana Syahrir Lumbangaol, Idaman Sagita Maestro B. U. Simanjuntak Manalu, Brilliant Handyman Manik, Dio Edward Pahala Maria Angellica Martin Martin Melanthon Rumapea Melinda Br Pasaribu Melisa Simatupang Menang Bastanta Tarigan Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mitha Christina Ginting Mulatua P. Silalahi Nadapdap, Kristanty M. N Nadapdap, Kristanty M. N. Ninta, Deva Novelita Manullang Panggabean, Toman Panjaitan, Rike Y. Panjaitan, Rike Yolanda Parlindungan M.H. Tobing Paul Saut Marganda L Tobing Ponti Panggabean Purba, Dimita H Purba, Dimita H.P Purba, Dimita Hemalli Premasari Putri C. Eyanoer Putri Elisabet Sinaga PUTRI JESICA SITORUS Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rintan Saragih Rio Lindri Chuaca Ronald T. H. Tambunan Rotua Margaretta Sagala, Lamria Sahala Purba Sally, Sally Salomo G. U. Simanjuntak Sarah Gracella Saur Melianna Selvina Sitorus Sembiring, Yosephine N. Septony B. Siahaan Septony B. Siahaan, Septony B. Siahaan, Jekson Martiar Siahaan, Septony Siahaan, Septony B Siahaan, Septony Benyamin SIBARANI, APRIANI M. Sibarani, Hendra Jonathan Sihombing, Daulat Silalahi, Mulatua P. Silitonga, Ivo Silitonga, Ivo M. Silvia Shania Sinaga Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Simanjuntak, Wesly A. Simarmata, Lamdapot Pranata Sinaga, Rafli Oktavia Sinaga, Silvia Shania Sinurat, Elperida Juniarni Siregar, Ahlan Jefri Situmorang, Duma Rachel Sofia Imelda Simbolon Sondang Ni Bulan Marbun Sumurung Tua Purba Surjani, Lylys Suryati Sinurat Syafruddin Ilyas Tengku M. Fauzi Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma Vebina Natalia Wesley Simanjuntak Wesly A. Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri Yohanna Agustina Sinaga