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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 Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Organisasi Dan Manajemen Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan International Journal of Tourism and Hospitality in Asia Pasific Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Klabat Accounting Review Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Hendrik Gamaliel
Universitas Sam Ratulangi
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Motivasi, Dukungan Manajemen dan Integritas terhadap Kualitas Audit Internal Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Inspektorat Kota Manado) BUTARBUTAR, TARIDA ELISA; KALANGI, LINTJE; GAMALIEL, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 1 (2020): Goodwill Vol. 11 No.1 Januari-Juni 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i1.28192

Abstract

Abstract. Internal Auditor is a profession of community trust. The great trust of the Community requires internal auditors to pay attention to the quality of audit. Internal auditors are expected to have a large enough role to assist in achieving organizational objectives. This research aims to analyse and empirically prove the influence of motivation, management support, and integrity of the internal audit quality of inspectorate apparatus in the regional financial supervision. This is a quantitative research. It employed primary data collected by questionnaires. Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. 45 respondents were selected as respondents, which were directly involved in the examination activities. Data was analyzed by multiple linear regression and run by SPSS program version 22. The results showed that: 1). Motivation has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 2). Management support significantly and positively influence the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 3). Integrity has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City.Key Words: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Auditor internal merupakan suatu profesi kepercayaan masyarakat. Kepercayaan yang besar dari masyarakat mengharuskan auditor internal memperhatikan kualitas audit yang dihasilkan. Auditor internal diharapkan mempunyai peran yang cukup besar untuk membantu dalam mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris Pengaruh motivasi, dukungan manajemen, dan integritas terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado. Sampel yang digunakan adalah sebanyak 45 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Motivasi berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 2). Dukungan manajemen berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 3). Integritas berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado.Kata Kunci: Motivasi, Dukungan Manajemen, Integritas, Kualitas Audit.
Pengaruh Intellectual Capital, Corporate Social Responsibility dan Good Corporate Governance Terhadap Kinerja Perusahaan (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) ALLAN, FRANSISCO; SONDAKH, JULLIE J; GAMALIEL, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 1 (2020): Goodwill Vol. 11 No.1 Januari-Juni 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i1.29034

Abstract

Abstract. This study is intended to know the influence of intellectual capital (X1), corporate social responsibility (X2) and good corporate governance (X3) to organizational performance in manufacturers that are registered in Indonesian Stock Exchange. Samples were taken by purposive sampling. There are 165 samples from 33 manufacturers in Indonesian Stock Exchange. This research employs secondary data in form of financial statements from official website of Indonesian Stock Exchange. Hyphoteses were examined by multiple linear regression method. Results show that (1) intellectual capital influences negatively to organizational performance; (2) corporate social responsibility does not influence to organizational performance; (3) good corporate governance influences positively to organizational performance. Keywords: Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, Organisational Performance.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital (X1), corporate social responsibility (X2) dan good corporate governance (X3) terhadap kinerja perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 165 sampel dari 33 perusahaan manufaktur yang terdapat di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia. Pengujian hipotesis dilakukan dengan menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) intellectual capital berpengaruh negatif terhadap kinerja perusahaan; (2) corporate social responsibility tidak berpengaruh terhadap kinerja perusahaan; (3) good corporate governance berpengaruh positif terhadap kinerja perusahaan. Kata Kunci: Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, Kinerja Perusahaan. 
Faktor-faktor yang Mempengaruhi Pencapaian Level Kapabilitas Berdasarkan Standar Internal Audit Capability Model (IA-CM) pada APIP Provinsi Sulawesi Utara (Studi pada Inspektorat Kota Manado dan Inspektorat Provinsi Sulawesi Utara) WUA, HESTI WIRA MEILAN; SAERANG, DAVID P.E; GAMALIEL, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 1 (2020): Goodwill Vol. 11 No.1 Januari-Juni 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i1.29188

Abstract

Abstract. The capability of APIP is the ability to perform surveillance tasks consisting of three interconnected elements namely the capacity, the authority and the competency of human resources that APIP must possess in order to realize its role effectively. This research aims to analyse and empirically demonstrate the influence of competency, education, and audit experience on the level of APIP capability in the Inspectorate of Manado City and North Sulawesi province. This is a quantitative research. This study employed primary data and were collected by questionnaires. Respondents in this study were internal supervisory officers working in the Inspectorate of Manado City and Inspectorate of North Sulawesi Province. The samples were 100 respondents. They were directly involved in the examination activities. Data were analyzed by multiple linear regression analyses and data testing were assisted by the SPSS program version 22. The results showed that: 1). The competency has a significant positive effect on leveling of APIP capability. 2). Education is positive and significant to leveling APIP capability. 3). The audit experience is positive and significant towards leveling the APIP capability.Keywords: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Kapabilitas APIP adalah kemampuan untuk melaksanakan tugas-tugas pengawasan yang terdiri dari tiga unsur yang saling terkait yaitu kapasitas, kewenangan dan kompetensi sumber daya manusia yang harus dimiliki APIP agar dapat mewujudkan perannya secara efektif. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh kompetensi, pendidikan, dan pengalaman audit terhadap level kapabilitas APIP di Inspektorat Kota Manado dan Provinsi Sulawesi Utara. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado dan Inspektorat Provinsi Sulawesi Utara. Sampel yang digunakan adalah sebanyak 100 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Kompetensi berpengaruh positif signifikan terhadap leveling kapabilitas APIP. 2). Pendidikan berpengaruh positif dan signifikan terhadap leveling kapabilitas APIP. 3). Pengalaman audit berpengaruh positif dan signifikan terhadap leveling kapabilitas APIP.Kata Kunci: Kompetensi, Pendidikan, Pengalaman, Kapabilitas APIP.  
Pengaruh Modal Intelektual Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderating Pada Perusahaan Perbankan Yang Terdapat di Bursa Efek Indonesia AFIEF, MUHAMMAD RAIHAN IHZA; TINANGON, JANTJE J; GAMALIEL, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i2.29901

Abstract

 Abstract. This study aims to analyse the effect of intellectual capital on firm value with financial performance as a moderating variable on banking companies on the Indonesia Stock Exchange (IDX). This study used secondary data in form of annual banking reports from 2015 to 2019. The samples were 27 banks and the number of observations was 135 data. The data were analysed by a moderation regression analysis (MRA) and run by SPSS software version 23. The results showed that the variable value of intellectual capital (VAHC), value added structural capital (VASC) affect the value of the company as measured by the banking price to ook value (PBV). On the other hand, the value-added capital employee (VACE) intellectual capital variable does not affect the firm's value. The moderating variable of financial performance as measured by net interest margin (NIM) does not moderate the effect of VAHC, VACE and VASC on firm value.Keywords: Intellectual Capital, Financial Performance and Firm’s Value.Abstrak. Penelitian ini bertujuan untuk melihat pengaruh modal intelektual terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel moderasi pada perusahaan perbankan yang terdapat di bursa efek Indonesia (BEI). Penelitian ini menggunakan data sekunder berupa laporan tahunan perbankan dari tahun 2015-2019. Sampel dalam penelitian ini sebanyak 27 bank dan jumlah pengamatan atau observasi sebanyak 135 data. Alat analisis data yang digunakan dalam penelitian ini adalah alat analisis regresi moderasi (MRA), dengan bantuan perangkat lunak SPSS versi 23. Hasil penelitian menunjukkan bahwa variabel modal intelektual value added human capital (VAHC), value added structural capital (VASC) berpengaruh terhadap nilai perusahaan yang diukur dengan price to book value (PBV) perbankan. Sedangkan variabel modal intelektual value added capital employed (VACE) tidak berpengaruh terhadap nilai perusahaan. Adanya variabel moderasi kinerja keuangan yang diukur dengan net interest margin (NIM) tidak memoderasi pengaruh VAHC, VACE dan VASC terhadap nilai perusahaan.Kata Kunci: Modal Intelektual, Kinerja Keuangan dan Nilai Perusahaan. 
EVALUASI PENERAPAN LAPORAN ARUS KAS BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PERUSAHAAN PT. AIR MANADO Makasenggehe, Victoria M.K; Ilat, Ventje; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21809.2018

Abstract

The cash flow report presents information on historical changes in cash and cash equivalents of the entity, which shows separately the changes that occur during one period of operating, investing and funding activities. The main purpose of the cash flow statement is the financial position report provides information on net cash inflows in a period, the results of the three main activities of the company are operations, investments and funding. SAK ETAP provides many facilities for companies compared to PSAK with more complex reporting provisions. In accordance with the scope of SAK ETAP, this standard is intended to be used by entities without public accountability (entities that do not have significant public accountability; and do not publish general-purpose financial statements). The presence of Entity Accounting Standards without Public Accountability (SAK ETAP) is expected to provide convenience for PT. Air Manado in presenting financial statements. The purpose of SAK ETAP itself is to provide facilities for small and medium scale entities. In accordance with SAK-ETAP, Entities without intended public accountability are entities that do not have significant public accountability and publish general-purpose financial reports for external users. This study uses a type of descriptive research - comparative. The results showed that PT. Air Manado has implemented financial statements in accordance with applicable standards but there are still items or elements in the cash flow statement that have not fully implemented the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in the cash flow statement. Keyword : SAK ETAP, Cash Flow Report,Financial Accounting,PT. Air Manado,Public Accountability
Pengaruh Leverage, Kepemilikan Institusional dan Arus Kas Operasi Terhadap Penghindaran Pajak Pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019 GAZALI, AHMAD; KARAMOY, HERMAN; GAMALIEL, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i2.30278

Abstract

Abstract. This study aims to examine the effect of leverage, institutional ownership and operating cash flow on tax avoidance of mining companies. In this study using secondary data in the form of financial statements of mining companies from 2014-2019. The sample in this study were 34 company samples and 204 observations. The analytical method used in this study was multiple linear regression. The results showed that partially, variable leverage, institutional ownership and operating cash flow had positive effect on tax avoidance.Keywords: leverage, institutional ownership, operating cash flow, tax avoidance Abstrak. Penelitian ini bertujuan untuk menguji pengaruh leverage, kepemilikan institusional dan arus kas operasi terhadap penghindaran pajak perusahaan tambang. Dalam penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan tambang dari tahun 2014-2019. Sampel dalam penelitian ini sebanyak 34 sampel perusahaan dan jumlah pengamatan atau observasi sebanyak 204. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan secara parsial, variabel leverage, kepemilikan institusional dan arus kas operasi berpengaruh positif terhadap penghindaran pajak.Kata Kunci: leverage, kepemilikan institusional, arus kas operasi, penghindaran pajak.
PENGUJIAN MODEL KESUKSESAN SISTEM INFORMASI DELONE DAN MCLEAN PADA SISTEM APLIKASI PEMERIKSAAN (SIAP) DI BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SULAWESI UTARA Wara, Lidya Stefany; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.31885

Abstract

This study aims to test the DeLone and McLean information system success model on a mandatory and relatively new system, namely the Ssitem Aplikasi Pemeriksaan (SiAP) at Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Sulawesi Utara. This research was conducted on auditors at BPK who used the Sistem Aplikasi Pemeriksaan (SiAP).The research method used is a quantitative research method with structural equation model (SEM). Data were obtained through questionnaires distributed to 60 auditors in BPK RI Perwakilan Provinsi Sulawesi Utara. The data analysis tool used in this study was the Partial Least Square Structural Equation Model (PLS-SEM), with the help of SmartPLS software.The results show that some of the DeLone and McLean models can be used to assess the success of the Sistem Aplikasi Pemeriksaan. The net benefit variable is affected by user satisfaction but not by use. User satisfaction is only affected by the quality of information. While the use variable is affected by the system quality and service quality.
KAJIAN KOMPREHENSIF PENGGUNAAN DANA KREDIT PADA MITRA BINAAN PROGRAM KEMITRAAN DAN BINA LINGKUNGAN PT. JASA RAHARJA MANADO Rompas, Vichri V.; Ilat, Ventje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.31886

Abstract

This study aims to examine the use of Credit Funds in Partnership and Community Development Program Partners of PT. Jasaraharja Manado. The research method is qualitative research in which the informants consist of Jasaraharja staff and Foster Partners. From the results of the study shows that the procedures for distribution of programs, partnerships and environmental development of PT. Jasa Raharja branch of Manado is in accordance with the regulation of the Minister of BUMN PER-02 / MBU / 7/2017 article 11.  But regarding the fostered partners, there were still Foster partners who used the credit that was not in accordance with the proposal submitted.  The results of the research also found problems in the credit administration system and in terms of credit supervision. Efforts to overcome obstacles in the credit administration system are using the Management by Objectives approach. Efforts to overcome constraints in credit supervision include conducting training and supervision for Foster Partners.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN PENDANAAN STRUKTUR MODAL EKSTERNAL PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Bagu, Agustin; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.33270

Abstract

The company's capital structure is sourced from internal and external, therefore the decision to fund the capital structure must be reviewed in-depth, and various impacts or risks that may affect the company that may occur in the future. One of the capital structure funding decisions made by the company is external capital structure funding. This study aims to analyze and empirically prove the stability of sales stability, information technology capital, and business risks to the company's policy of selecting an external capital structure funding model for manufacturing industry companies in Indonesia listed on the Indonesia Stock Exchange. This type of research is quantitative using secondary data, with the population in this research is all manufacturing industry companies listed on the Indonesia Stock Exchange which number 163 manufacturing industry companies. Sampling method in this study using purposive sampling method, with some criteria of sample withdrawal, the number of samples used as many as 32 manufacturing industry companies with observation data 160 financial statements. The data analysis technique used is multiple regression analysis. The results showed that: 1). Sales stability has a positive and significant impact on the company's policy of selecting an external capital structure funding model. 2). Information technology capital has a positive and significant impact on the company's policy of selecting an external capital structure funding model. 3). Business risk is insignificant and has no effect on the company's policy of selecting an external capital structure funding model.
ANALISIS METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG PADA PT. HASJRAT ABADI CABANG MANADO Paraswati, Sawindri Dyah; Morasa, Jenny; Gamaliel, Hendrik
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.649 KB) | DOI: 10.35794/emba.v9i1.31972

Abstract

Penelitian ini bertujuan untuk mengetahui peran tingkat inflasi, suku bunga, kebijakan hutang, dan profitabilitas dalam mempengaruhi nilai perusahaan secara parsial dan simultan pada perusahaan Non-Keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Penelitian ini menggunakan metode purposive sampling. Berdasarkan kriteria tersebut, terdapat 93 perusahaan dari 206 perusahaan yang dijadikan sampel. Analisis data yang digunakan dalam penelitian ini yaitu analisis uji asumsi klasik dan analisis regresi linier berganda dengan bantuan aplikasi SPSS 25. Hasil analisis menunjukan secara parsial tingkat inflasi dan suku bunga tidak berpengaruh signifikan terhadap nilai perusahaan (PBV), sementara kebijakan hutang (DER) dan profitabilitas (ROA) berpengaruh positif signifikan terhadap nilai perusahaan (PBV). Sedangkan secara simultan tingkat inflasi, suku bunga, kebijakan hutang (DER), dan profitabilitas (ROA) berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci: Tingkat Inflasi, Suku Bunga, Kebijakan Hutang, Dan Profitabilitas
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 Alexander, Stanly W ALLAN, FRANSISCO Alou, Shelby Defiany Anderson Guntur Kumenaung Antameng, Desy Pratiwi Bagu, Agustin Bantali, Yosua Bogar, Joel Jonathan Mahonis Buntuan, Dhifa N. Corneles, Semuel Hendry Dama, Aditya Darise, Rezky Febriendy David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David Deda, Anita Diana Latjandu, Lady Erakipia, Apolonaris Felix Gaghana, Michelle A. Grace B. Nangoi Grace Nangoi Gumabo, Veronita Anggreini Habindatu, Leidi Diana Harianto Sabijono, Harianto Harijanto Sabijono Herman Karamoy Hongkong, Hendra Yanto Imbang, Veronika Merlin Jantje J. Tinangon Jenny Morasa Jullie J Sondakh JUNIOR LAKAT Kairupan, Gladys E. Kaligis, Elivira Amelia Kalungan, Trifosa Ryna Karambut, Andrew Malahasa Karmila, Dina Karundeng, Angellica Korompis, Claudia W. M. Korompis, Claudia Wanda Melati Kountur, Claudia Marlina Krar, Sonaria Lakat, Junior Semuel Laloan, Charly S. T. Lasewa, Reinaldi Latjandu, Lady Diana Lengkong, Victor Paskah Kalawat Limen, Michelle Meivina Putry Linda Lambey, Linda 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 Meilivia Suak Muliadi, Halim Ellena Mumek, Leonard Stiefen Musadi, Claudia Relia Napan, Lambertus Ngamelubun, Meylania Yutta Nimiangge, Rona Rosy Njonjie, Philep Nur, Santi Ali M. Padalling, Novianti Pala’langan, Eunike Intan Paraswati, Sawindri Dyah Pasebe, Marchella B. Pauweni, Sherly Pelealu, Revelino Imanuel Pilander, Siska Marini Polii, Rivaldo Y. P. Pongoh, Virginia Pricilia Joice Pesak Pudihang, Sela Purba, Irene Catrine Radityo, Dody Rafael, Kevin Robert Lambey rochxy, Rochxy Rompas, Vichri V. Rori, Midian Cristy Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Savsavubun, Regina V. SENDUK, Adalee Sherly Pinatik Sifrid S. Pangemanan Sihadi, Intan Purwatianingsih Sipayung, Yosua Afryan Iriando Sipolo, Gerall Henry Slamet Sugiri Sonny Pangerapan, Sonny Stanley Kho Walandow, Stanley Kho Stanly Alexander Sulaiman, Syiendrawati Nurmughny Sutarman, Aman Syermi S.E. Mintalangi Tarida Elisa Butarbutar Tinangon, Jantje J Tiwow, Santi Tjhin, Erwin Togas, Rendhy Frisky Treesje Runtu Tsunme, Otto Tumanduk, Thalia Claudia Ventje Ilat Wangarry, Andreas R Wara, Lidya Stefany Waridin, Juliani Warongan, Jessy WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Zakaria, Nasrullah