Article Per Year (5 Year)
p-Index From 2021 - 2026
12.602
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Ipteks Akuntansi Bagi Masyarakat Dinasti International Journal of Management Science Indonesia Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Accounting and Finance Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Accounting and Finance Management (JAFM) International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Klabat Accounting Review Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Jurnal Salingka Nagari Jurnal Riset Multidisiplin Edukasi Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) IJEMA
Hendrik Gamaliel
Faculty Economics And Business, Universitas Sam Ratulangi
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 153 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 153 Documents
Search

 9   10   11   12   13 
Analisis Perlakuan Akuntansi Terhadap Penghentian Dan Pelepasan Aset Tetap Pada PT. Hasjrat Abadi Manado: Analysis Of Accounting Treatment Of Termination And Disposal Of Fixed Assets At PT. Hasjrat Abadi Manado Febyola Yona Barguna; Hendrik Gamaliel; Robert Lambey
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 7 No. 3 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Abstrak: Aset tetap merupakan salah satu faktor penunjang keberhasilan suatu perusahaan, dengan semakin berkembangnya suatu usaha yang dijalankan maka semakin banyak juga aset yang dibutuhkan. Perolehan aset tetap memiliki nilai yang tergolong cukup besar bagi perusahaan dan memiliki batas umur manfaat. Sehingga diperlukan adanya suatu perencanaan serta pengawasan tentang kebijakan dalam memperoleh suatu aset, penentuan metode penyusutan yang digunakan dan juga perlakuan terhadap aset tetap akan dilepas ketika sudah habis umur manfaat atau rusak sesuai dengan standar akuntansi yang berlaku saat ini. Penelitian ini bertujuan untuk menganalisis kesesuaian perlakuan akuntansi atas penghentian dan pelepasan aset tetap dengan Prinsip Akuntansi Berlaku Umum pada PT. Hasjrat Abadi Manado. Metode penelitian yang digunakan adalah metode deskriptif dengan jenis penelitian kualitatif. Berdasarkan hasil penelitian diperoleh bahwa perlakuan akuntansi yang diterapkan oleh PT. Hasjrat Abadi Manado masih belum sepenuhnya sesuai dengan Standar Akuntansi yang berlaku, karena PT. Hasjrat Abadi Manado hanya berfokus melakukan penghentian dan pelepasan terhadap aset yang rusak atau hilang saja, sedangkan untuk aset yang habis umur manfaatnya tetap dibiarkan untuk digunakan dalam kegiatan operasional tanpa melakukan penghapusan dan penilaian kembali. Kata kunci: Penghentian dan Pelepasan, Perlakuan Akuntansi, Aset Tetap.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN PADA BADAN PERTANAHAN NASIONAL PROVINSI SULAWESI UTARA Lifry Corry Ertavina Gimon; Hendrik Manossoh; Hendrik Gamaliel
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 7 No. 3 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Abstrak: Sistem Informasi Akuntansi Penggajian adalah suatu sistem yang dibuat untuk mempermudah dalam pelaksanaan penggajian terhadap pegawai yang ada dengan tepat dan akurat. Sistem akuntansi penggajian mempunyai peranan penting bagi setiap perusahaan atau instansi.Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan sistem informasi akuntansi penggajian untuk proses penggajian yang dilakukan oleh Badan Pertanahan Nasional Provinsi Sulawesi Utara.Jenis data yang digunakan yaitu data primer atau data non-numerik seperti hasil wawancara mengenai sistem informasi akuntansi penggajian pada Badan Pertanahan Nasional Provinsi Sulawesi Utara. Teknik analisis yang digunakan dalam penelitian ini adalah analisis deskriptif yaitu dengan cara mendeskripsikan sistem informasi akuntansi penggajian yang ada pada Badan Pertanahan Nasional Provinsi Sulawesi Utara yang meliputi aktivitas-aktivitas dalam sistem penggajian, dokumen yang digunakan, laporan yang dihasilkan dan fungsi – fungsi yang terkait dengan sistem informasi akuntansi penggajian.Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi penggajian pada Badan Pertanahan Nasional Provinsi Sulawesi Utara sudah cukup baik karena sudah sesuai dengan teori yang ada seperti dokumen yang digunakan dan prosedur yang digunakan. Sedangkan kelamahannya ada pada fungsi yang terkait dalam hal ini ditandai dengan adanya perangkapan tugas pada bagian kepegawaian, sehingga kemungkinan bisa terjadi penyelewengan atau kesalahan dalam proses penggajian. Kata kunci: Sistem Informasi Akuntansi, Sistem Akuntansi Penggajian, Sistem Pengendalian Internal
Analisis Efektivitas Pendapatan dan Efisiensi Belanja Pada LRA BPKAD Kota Tidore Kepulauan: Bahasa Indonesia Sorayah Mohammad; David Paul Elia Saerang; Hendrik Gamaliel
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 7 No. 3 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Abstrak: (Laporan Realisasi Anggaran adalah laporan yang menyajikan informasi pendapatan, belanja, transfer, surplus/defisit, pembiayaan dan sisa selisih pembiayaan anggaran. Maka dalam hal ini, kinerja pemerintah daerah dapat dilihat dari laporan anggarannya. Penelitian ini bertujuan untuk menilai tingkat efektivitas dan efisiensi realisasi anggaran pendapatan dan belanja daerah pada pemerintah daerah Kota Tidore Kepulauan, metode analisisis yang digunakan yaitu metode deskriptif kualitatif dengan menggunakan teknik pengumpulan data yaitu teknik dokumenter, survey dan observasi. Hasil dari penelitian yang dilakukan di Badan Pengelolaan Keuangan dan Aset Daerah Kota Tidore Kepulauan mengenai Analisis Laporan Realisasi Anggaran Pendapatan Dan Belanja Daerah (APBD), menunjukkan bahwa kinerja pendapatan belum mencapai target namun termasuk dalam kategori efektif hal ini terlihat dari lebih kecilnya jumlah yang terealisasi dengan yang dianggarkan. Sedangkan kinerja belanja pemerintah daerah Kota Tidore dinilai kurang efisien karena dinilai boros dan tidak dapat menghemat anggaran yang ada). Kata kunci: Laporan Realisasi Anggaran, Anggaran Pendapatan dan Belanja Daerah, Tingkat Efektif Pendapatan dan Efisien Belanja Daerah.
Analisis Penyerapan Anggaran Belanja Daerah Studi Kasus pada Biro Umum Sekretariat Daerah Provinsi Sulawesi Utara Hendrik Manossoh; Hendrik Gamaliel; Enolia Novita Muhaling
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i9.13672

Abstract

The purpose of this study was to find out the mechanisms, constraints in absorbing the budget and efforts to maximize the absorption of the regional budget at the General Bureau of the Regional Secretariat of North Sulawesi Province. This type of research is qualitative research with a case study method. To obtain the necessary data, the authors carried out data collection activities by means of participatory observation, in-depth interviews, and documentation analysis. The results of the study show that the General Bureau has implemented a regional financial management mechanism based on regulations, although there are still some obstacles in its implementation. In addition, as the central unit, it has the function of managing the salaries of benefits for all civil servants who are included in the personnel expenditure category within the Regional Secretariat and has the functional duties of managing Regional Secretariat assets which are included in the capital expenditure category so that it has a fairly large portion of the total budget. However, the realization of the absorption of the budget for the General Bureau in the last 3 years has a sizeable difference between Semesters I and II. Although, the absorption rate is included in the category of moderate budget absorption realization above 90% up to 94.99%. Obstacles faced in absorbing the budget at the General Bureau, namely the urgency of activities and constraints from third parties, availability of budgets and leadership policies, organizational applications/systems and administrative files, human resources and organizational culture (slowback expenditure phenomenon). The efforts made in the absorption of the regional expenditure budget by the General Bureau, namely increasing HR competencies and core values, improving facilities/infrastructure, communication and coordination, supervision and leadership innovation.
EVALUASI PENGELOLAAN ASET DESA DI DESA RAMBUNAN KECAMATAN SONDER KABUPATEN MINAHASA: Evaluation of Village Asset Management in Rambunan Village, Sonder District, Minahasa Regency Jecky Rendy Constanteng Tenda; Hendrik Gamaliel; Robert Lambey
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 7 No. 4 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Menurut Permendagri No.1 Tahun 2016, aset desa adalah barang milik desa yang berasal dari kekayaan asli milik desa, dibeli atau diperoleh atas beban APBDes, atau perolehan hak lainnya yang sah. Pengelolaan aset desa terdiri dari perencanaan, pengadaan, penggunaan, pemanfaatan, pengamanan, pemeliharaan, penghapusan, pemindahtanganan, penatausahaan, pelaporan, penilaian, pembinaan, pengawasan dan pengendalian aset desa. Tujuan dari penelitian ini adalah untuk melakukan evaluasi terhadap kegiatan pengelolaan aset desa yang difokuskan pada proses pengadaan, penatausahaan dan pengunaan serta pelaporan atas aset desa yang ada di Desa Rambunan.Penelitian ini adalah penelitian kualitatif deskriptif yang dilakuan melalui wawancara, observasi dan dokumentasi. Hasil penelitian menjelaskan bahwa proses pengadaan, penatausahaan dan pengunaan serta pelaporan atas aset desa yang berasal dari APBDes di Desa Rambunan belum sesuai dengan peraturan yang berlaku. Evaluasi atas penererapan aturan perlu dilakukan dikarekan belum adanya Laporan Aset Desa yang lengkap dan proses perencanaan belum melibatkan semua unsur masyarakat.
Analysis Of Village Fund Management In West Kosio Village, Bolaang Mongondow District Destrina Maria; Hendrik Gamaliel; Claudia WM korompis
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55286.13.1.2024.15-24

Abstract

Village Funds are funds sourced from the State Revenue and Expenditure Budget which are intended for villages to finance government administration, implementation of development, community development and the community. The aim of this research is to analyze and find out how the village fund management process is in West Kosio Village, Dumoga Tengah District, Bolaang Mongondow Regency in terms of elements of village fund management based on Ministry of Home Affairs Regulation Number 20 of 2018. The type of research method used is qualitative research with a descriptive approach. The results of this research show that the planning, implementation, reporting and accountability stages have basically been implemented in accordance with Permendagri No. 20 of 2018, however there are only a few things that need to be considered at the further planning stage. At the reporting stage there was a delay in synchronizing the accountability report and the APBDes realization report and the accountability stage where the APBDES realization report could not be included on the West Kosio Village website. Keywords:Analysis, Village Fund management
Analysis of Inventory Management At The Regional Office of The National Land Agency of North Sulawesi Province SENDUK, Adalee; GAMALIEL, Hendrik; KOROMPIS, Claudia Wanda Melati
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.501

Abstract

Inventory is a current asset that is used to support operational activities.. Inventory must be managed properly and carefully so that there are no mistakes that will create losses. To create good inventory management, accounting policies implemented by government agencies must be based on a strong guideline or standard. For inventory management, it is regulated in Statement of Government Accounting Standards Number 5 which includes the process of recognizing, measuring, recording, and disclosing inventory .The researcher took the object of research at the Regional Office of the North Sulawesi BPN because according to the initial survey, it was found that there were problems in recording inventory. This study aims to determine the inventory management in the Regional Office and what causes errors in inventory recording. The method used in this research is a qualitative method with a case study approach. The results showed that the inventory management at the North Sulawesi BPN Regional Office was carried out properly in accordance with Statement of Government Accounting Standards Number 5, problems that occur are caused by inventory items that have been recorded when taking goods from the warehouse and then at the time of hospitalization, the goods have not been used. However, the North Sulawesi BPN Regional Office still records the ending inventory balance according to the amount of usage.
The Effect of Earnings Growth, Audit Quality, Investment Opportunity Set on Earnings Quality of Financials Sector Companies on the Indonesia Stock Exchange WIJAYA, Aureliano G T B; GAMALIEL, Hendrik; LAMBEY, Robert
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.656

Abstract

This study aims to examine the effect of earnings growth, audit quality, and investment opportunity set on earnings quality in financial sector companies on the Indonesia Stock Exchange for the 2016-2020 period. Earning growth variable is measured by the earnings growth index, audit quality is measured by the dummy variable, the investment opportunity set is measured by MVBVA, and earnings quality is measured by QER. This type of research is a quantitative effect research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method which resulted in 34 companies as research samples from 103 companies. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The partial results show that earnings growth has a significant and positive effect on earnings quality, and audit quality and investment opportunity set have no effect on earnings quality. The results of the study simultaneously show that earnings growth, audit quality, and investment opportunity sets affect earnings quality.
Service Quality of Government Institution and Its Influence on Public Satisfaction (Study in Regency/City Government of North Sulawesi) Gamaliel, Hendrik; Kalangi, Lintje; Warongan, Jessy
International Journal of Tourism and Hospitality in Asia Pasific Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.353 KB) | DOI: 10.32535/ijthap.v5i1.1397

Abstract

This study aims to empirically examine the influences of the service quality of government institutions on public satisfaction and the degree of influences of service quality among regencies/cities in the North Sulawesi Province. This study focuses on the performance measurement of One-Stop Integrated Service and Investment Service. Respondents of this research are a community in four regencies/cities in the province of North Sulawesi that is Manado City, Bitung City, Bolaang Mongondow Regency, and Kotamobagu City. The respondents are those who have experienced the services provided by One-Stop Integrated Service and Investment Service institutions in those regencies/cities. This study uses a survey method that distributes questionnaires to each region. The data analysis method uses multiple linear regression analyses. The results show that of the 6 (six) hypotheses, 5 (five) hypotheses were supported and 1 (one) hypothesis was not supported. Supported hypotheses are 1, 2, 3, 4, and 5 hypotheses. Meanwhile, the 6 hypotheses are not supported.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENCAPAIAN NILAI INDIKATOR KINERJA PELAKSANAAN ANGGARAN SATKER PADA KPPN MANADO Manangin, Sri Ika Novita; Tinangon, Jantje J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i2.53506

Abstract

Budget Implementation Performance Indicators (IKPA) are indicators set by the Ministry of Finance as BUN to measure the quality of budget implementation performance of State Ministries/Institutions. IKPA is used as a monitoring and evaluation tool for budget implementation, which is used as a measure and reflects the performance of work units regarding the quality of budget planning, the quality of budget implementation and the quality of budget implementation results. This research aims to find out what factors influence the achievement of IKPA values for work units at KPPN Manado. This research was conducted on 43 work units at KPPN Manado who received average and deficient predicates in the IKPA FY.2022 assessment. This research uses a questionnaire distributed to budget managers (KPA, PPK, PPSPM, Exchequer, Program and Evaluation and Procurement). Hypothesis testing uses multiple linear analysis with the help of SPSS 26. The research results show that organizational commitment, government regulations and coordination slot777 influence the achievement of the IKPA value and human resources do not influence the achievement of the IKPA value. This research is expected to increase the achievement of IKPA values for work units at KPPN Manado. Both management and employees must fulfill these four factors. Management supports employees in improving competence, motivation at work, compliance with regulations and good communication.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul, Sri Devi Abdullah, Dewita Abuno, Malindah I. C. AFIEF, MUHAMMAD RAIHAN IHZA Ahmad Gazali, Ahmad Aimbu, Lesli L Aini Alwi Alexander, Stanly W Alfa Pratama Kaempe Alif Hendra Prasetya ALLAN, FRANSISCO Alou, Shelby Defiany Anderson Guntur Kumenaung Anderson Guntur Kumenaung Anderson Guntur Kumenaung Anggya Julliet Jennyver Mangundap Anneke Wangkar Antameng, Desy Pratiwi ANTOW, Angelica Aureliano G T B WIJAYA Bagu, Agustin Balangger, Rasya Fadilah Bantali, Yosua Bella Wahongan Bogar, Joel Jonathan Mahonis Budie, Sheva Angely Bianca Buntuan, Dhifa N. Celine Zefanya Gratia Dien Christian Datu Christian V. Datu Christian Victor Datu Christina Mikhaila Suoth Claudia W.M Korompis Claudia W.M. Korompis Corneles, Semuel Hendry Dama, Aditya Darise, Rezky Febriendy David P. E. Saerang David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Paul Elia Saerang David Saerang, David Deda, Anita Destrina Maria Dhullo Afandi Diana Latjandu, Lady Dirgaenesia Sahureka Einar Einar Enolia Novita Muhaling Erakipia, Apolonaris Felix Fanda D.P. Rundengan Fanda Daisy Prully Rundengan Febyola Yona Barguna Fitriya Muslimah Zam-Zam Florensia Bernika Frida Eighty Maygie Mandagie Friska Ayu Tri Fajriati Gabriela Berlian Eman Jacobus Gaghana, Michelle A. Gloria Kezia Viktoria Rumondor Grace B. Nangoi Grace Nangoi Gumabo, Veronita Anggreini Habindatu, Leidi Diana Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Manossoh Hendrik Manossoh Herman Karamoy Herman Karamoy Herman Karamoy Herman Karamoy Hongkong, Hendra Yanto Imbang, Veronika Merlin Israel Sambara Satria Abast Sarira Jantje J. Tinangon Jecky Rendy Constanteng Tenda Jenny Morasa Jeri Muchadi Jessy Warongan Jullie J Sondakh Jullie Jeannete Sondakh JUNIOR LAKAT Kairupan, Gladys E. Kaligis, Elivira Amelia Kalungan, Trifosa Ryna Kapojos, Peter Marshall Karambut, Andrew Malahasa Karamoy, Herman . Karmila, Dina Karundeng, Angellica Kountur, Claudia Marlina Krar, Sonaria Lady Diana Latjandu Lady Diana Latjandu Laloan, Charly S. T. Lasewa, Reinaldi Latjandu, Lady Diana Lengkong, Victor Paskah Kalawat Lidia M. Mawikere Lifry Corry Ertavina Gimon Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lintje Kalangi Lumanto, Edgar Gilbert Lumenta, Melinda Mada, Sarifudin Mailoor, Jefri Herbert Makasenggehe, Victoria M.K Makatengkeng, Gracelia Mamuaya, Jeacklin Valenia Manangin, Sri Ika Novita Manopo, Betria S. R. Maradesa, Djeini Marjam Mangantar Meggy Melita Supit Meilivia Suak Melisa Fransisca Lo Muhammad Fadly Ramadhan Muliadi, Halim Ellena Mumek, Leonard Stiefen Musadi, Claudia Relia Napan, Lambertus Nehemiah Sembor Ngamelubun, Meylania Yutta Ni Made Aryasusanti Nimiangge, Rona Rosy Nirma Meidi Rumuneh Njonjie, Philep Novia Kokali Nur Isnaeni Nur, Santi Ali M. Olivia Sardjono Olivia Y. M. Sardjono Olivia Y. M. Sardjono Ompusunggu, Tutur Padalling, Novianti Pala’langan, Eunike Intan Pangau, Natasha Rianny Pangkey, Grill G. U. Pararuk, Hendra S.R. Paraswati, Sawindri Dyah Pasebe, Marchella B. Patrick Vincentius Lomban Pauweni, Sherly Pelealu, Revelino Imanuel Pessak, Donald R. M. Peter M. Kapojos Pieter Roya Pilander, Siska Marini Polii, Rivaldo Y. P. Pondaag, Gracia Regina Miranda Pongoh, Virginia Pontoh, Natasha Maria Angela Pricilia Joice Pesak Priscillia Weku Pudihang, Sela Purba, Irene Catrine Pusung, Rudi Johanis Radityo, Dody Rafael, Kevin Ratu, Angeliq Thirzah Loraine Robert LAMBEY Robert Lambey Robert Lambey rochxy, Rochxy Rompas, Jarden Natanael Rompas, Vichri V. Rori, Midian Cristy Rudy Johanis Pusung Rudy Johanis Pusung Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Sardjono , Olivia Y. M. Sardjono, Olivia Y. M. Savsavubun, Regina V. SENDUK, Adalee Sherly Pinatik Sherly Pinatik Sifrid S. Pangemanan Sihadi, Intan Purwatianingsih Silvia Zahra Ishak Sintje N. Rondonuwu Sintje Nelly Rondonuwu Sintje Rondonuwu Sipayung, Yosua Afryan Iriando Sipolo, Gerall Henry Slamet Sugiri Sonny Pangerapan, Sonny Sorayah Mohammad Stanley Kho Walandouw Stanley Kho Walandow, Stanley Kho Stanly Alexander Stevani Kahea Steven J. Tangkuman Sulaiman, Syiendrawati Nurmughny Sumiyana Sumiyana Sutarman, Aman Syermi S.E. Mintalangi Tarida Elisa Butarbutar Tatang Ary Gumanti Tinangon, Jantje J Tiwow, Santi Tjhin, Erwin Togas, Rendhy Frisky Treesje Runtu Tri Oldy Rotinsulu Tsunme, Otto Tumanduk, Thalia Claudia Ventje Ilat Ventje Ilat Victor Paskah Kalawat Lengkong Wangarry, Andreas R Wara, Lidya Stefany Waridin, Juliani Warongan, Jessy Weku, Priscillia WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Wuwungan, Christian Elkana Zakaria, Nasrullah