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All Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Administrative and Sosial Science (JASS) Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Cerdika: Jurnal Ilmiah Indonesia Jurnal Hukum dan Sosial Politik Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) Deposisi: Jurnal Publikasi Ilmu Hukum Doktrin: Jurnal Dunia Ilmu Hukum dan Politik Jurnal Relasi Publik Birokrasi: Jurnal Ilmu Hukum dan Tata Negara Jurnal Hukum Bisnis Hakim: Jurnal Ilmu Hukum dan Sosial Perkara: Jurnal Ilmu Hukum Dan Politik Artemis Law Journal Petitum Law Journal Jaksa: Jurnal Kajian Ilmu Hukum Dan Politik Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik aktivisme: Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Terang: Jurnal Kajian Ilmu Sosial, Politik dan Hukum Parlementer : Jurnal Studi Hukum Dan Administrasi Publik Desentralisasi: Jurnal Hukum, Kebijakan Publik, Dan Pemerintahan Federalisme : Jurnal Kajian Hukum Dan Ilmu Komunikasi Mahkamah: Jurnal Riset Ilmu Hukum Konsensus: Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi
Hernimus Ratu Udju
Faculty Of Law, Nusa Cendana University
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Increasing Legal Awareness of Weaving Micro, Small, and Medium Enterprises To The Obligation To Pay Taxes In Rote Ndao Regency Is Reviewed From Government Regulation Number 23 Of 2018 Concerning Income Tax Fesly Terfena Leoh; Yosef Mario Monteiro; Hernimus Ratu Udju
Jurnal Indonesia Sosial Sains Vol. 4 No. 07 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i07.832

Abstract

The Micro, Small and Medium Enterprises Tax is part of the tax category that has very promising potential in the revenue of the Rote Ndao Region. However, with the increasing number of Micro, Small and Medium Enterprises Weaving Ikat, there are various phenomena that have emerged, including micro, small and medium enterprises owners not fulfilling their obligations to register and pay taxes. Based on the observations of the author, the background of the subject matter can be formulated: (1) To what extent is the Legal Awareness Raising of Micro, Small and Medium Enterprises Weaving Ikat Against the Obligation to Pay Taxes in Rote Ndao District? (2) What are the Factors Inhibiting the Improvement of Legal Awareness of Micro, Small and Medium Enterprises Weaving Ikat Against the Obligation to Pay Taxes in Rote Ndao District?. To answer these problems, research is carried out using the Qualitative Descriptive Analysis Method in accordance with the data obtained while still paying attention to legal theories, principles and rules, so this research is a research sourced from primary, secondary, and tertiary data using an empirical juridical approach. The results of this study show: (1). Increasing Tax Law Awareness of micro, small and medium enterprises owners in Rote Ndao Regency is still minimal because there is still an unconsciousness of their obligations as taxpayers. (2) Factors that hinder the increase in legal awareness of Micro, Small and Medium Enterprises Weaving Ikat, namely due to the absence of Regional Regulations on taxpayers, lack of income earned by Micro, Small and Medium Enterprises actors, lack of knowledge and minimal understanding from taxpayers
Implementasi Peraturan Walikota Kupang Nomor 90 Tahun 2020 Tentang Penerapan Penggunaan Protokol Kesehatan di Era Pandemi Covid-19 di Wilayah Kota Kupang Aryana Ruthstine Heo; Saryono Yohanes; Hernimus Ratu Udju
Jurnal Hukum dan Sosial Politik Vol. 1 No. 4 (2023): November : Jurnal Hukum dan Sosial Politik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jhsp-widyakarya.v1i4.1538

Abstract

Policy Implementation is in principle a rare or way that is done so that the policy can achieve its goals. Policy implementation aims to measure the extent of the impact on society and the extent of implementation achieved. This type of research is empirical juridical research. The types and sources of data used are primary and secondary data. Primary data is data obtained directly from the research location through direct interviews with respondents and based on researcher observations. Secondary data is data obtained from literature studies. The data was analyzed descriptively qualitatively. Based on the results of this study, it shows that (1) The effectiveness of the policy implementation of the Kupang Mayor Regulation on the Use of Health Protocols, namely: (a) Kupang City government participation, (b) government performance. (2) Factors inhibiting the implementation of the law are: (a) Limited qualified human resources, (b) limited facilities and infrastructure, (c) the mindset of the community regarding the enforcement of health protocols.
Efektivitas Penyaluran Bantuan Dana Kepada Masyarakat Korban Bencana Seroja Kota Kupang Berdasarkan Peraturan Pemerintah Nomor 22 Tahun 2008 Bella Octavia Bole Padi; Saryono Yohanes; Hernimus Ratu Udju
Jurnal Hukum dan Sosial Politik Vol. 1 No. 4 (2023): November : Jurnal Hukum dan Sosial Politik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jhsp-widyakarya.v1i4.1539

Abstract

Natural disasters can happen anytime and anywhere without being predicted. The issue of natural disasters has a bad impact on many people, they can lose their lives and homes. The government in this case is directly in charge of handling this disaster case, namely the National Disaster Management Agency (abbreviated as BNPB) is a Non-ministerial Government Agency that has the task of assisting the President of the Republic of Indonesia in carrying out disaster management in accordance with the mandate of Law Number 24 of 2007 concerning Disaster Management. This research is a field research or empirical legal research, the methods used in data collection are interviews, observation and literature study, which was conducted in Nunbaun Delha Village and Manutapen Village, Alak District, Kupang City. Based on the results obtained by researchers based on the formulation of the problem of how far the effectiveness of the distribution of financial assistance to the victims of the seroja disaster in Nunbaun Delha Village and Manutapen Village, Alak District, Kupang City, is the problem of the initial initiative to establish a command post post, raising assistance, identifying the needs of victims. Factors inhibiting the effectiveness of the distribution of financial assistance to victims of the seroja disaster in Nunbaun Delha Village and Manutapen Village, Alak District, Kupang City Coordination and Information and Distribution of social assistance is not on time to recipients of social assistance.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Hukum Masyarakat Dalam Membayar Pajak Kendaraan Bermotor di Kota Kupang Apliana P. R. P. L. Zogara; Saryono Yohanes; Hernimus Ratu Udju
Jaksa : Jurnal Kajian Ilmu Hukum dan Politik Vol 1 No 4 (2023): Oktober : Jurnal Kajian Ilmu Hukum dan Politik
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jaksa.v1i4.1418

Abstract

Motor Vehicle Tax, hereinafter abbreviated as PKB, is Tax on ownership and/or control of motorized vehicles and Regional Tax, hereinafter referred to as Tax, is a mandatory contribution to the Region that is owed by an individual or body that is coercive based on the Law without receiving direct compensation and used for regional needs for the greatest prosperity of the people. This type of research is Empirical Juridical research. The types and sources of data used are primary and secondary data. Primary data is data obtained directly from the research location through direct interviews with respondents and based on researcher observations. Secondary Data is data obtained from literature study. Data was analyzed descriptively qualitatively. The results of this research show that: (1) Factors that influence taxpayer compliance in paying motor vehicle taxes in Kupang City are: (a) Taxpayer compliance, (b) Tax rates, (c) tax sanctions (d) service quality. (2) Efforts made by the government to increase taxpayer legal compliance in paying motor vehicle tax in Kupang City are: (a) Expansion of motor vehicle tax payment channels, (b) Service approach to the community, (c) motor vehicle tax relief policy.
Pengaturan Zonasi dan Pengelolaan Pesisir Laut Teluk Kupang dan Implikasinya Terhadap Pembangunan di Kota Kupang Muh. Rezha Rasyid; Kotan Y Stefanus; Hernimus Ratu Udju
Hakim Vol 1 No 4 (2023): November : Jurnal Ilmu Hukum dan Sosial
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/hakim.v1i4.1451

Abstract

The purpose of this research is to analyse the zoning and management of the coastal sea of Kupang Bay and its implications for development in Kupang City. This research is conducted with legal material collection techniques, namely the collection of legal materials from references or literature sources in the form of books, laws, law journals, research-related articles and some from internet sites and other reading sources. The legal materials collected are then analyzed to see the problems related to good faith and processed by drawing conclusions from general problems to concrete problems faced, then presented normatively. The results of this research show: (1) In this study, it has been described at a glance about the various trends of development paradigms, as well as their implications for the development of coastal areas in the era of the establishment of regional autonomy. Although coastal areas generally have strategic potential to become prime movers of regional development, the lack of fulfillment of various strategic prerequisites has led to the insignificant role of coastal and marine-based development sectors in regional development. (2) Zoning arrangements are rules provided to overcome the rigidity of basic rules in the implementation of development. The application of zoning regulation techniques cannot be done immediately, but must be planned from the beginning regarding what techniques will be applied and supported by auditable tools and institutions.
Kedudukan Hukum Menteri Triumvirat dalam Sistem Ketatanegaraan Republik Indonesia Renaldo Lutu; Saryono Yohanes; Hernimus Ratu Udju
Hakim Vol 2 No 2 (2024): Mei : Jurnal Ilmu Hukum dan Sosial
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/hakim.v2i2.1750

Abstract

The purpose of this study is to analyze the legal position of the Minister of Ttriumvirat in the Constitutional system of the Republic of Indonesia. This research method is normative law (library research), this research examines legal materials, books, and laws and regulations that are closely related to the legal issues studied. The results showed that the legal position of the triumvirate minister as the executor of the Presidential duties in the constitutional system of the Republic of Indonesia is specifically regulated in the constitution of the Republic of Indonesia, namely contained in article 8 paragraph 3 and also in the hierarchy of laws and regulations in MPR Decree Number VII / MPR / 1973, precisely article 5 as the basis for legitimacy and recommendations in terms of filling the vacancy of the office of president and vice president. The basis for considering the Triumvirate Minister as the executor of Presidential duties if the president and / or vice president quits in the middle of his term of office is because they are considered to understand the course of government and have responsibility for foreign policy, domestic government, and national defense.
Fungsi Pemerintah Kelurahan Waso Dan Kelurahan Bangka Leda Dalam Mendukungpertumbuhan Ekonomi Di Masa Pandemic Albertus Tapuk Parus; Saryono Yohanes; Hernimus Ratu Udju
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 08 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v3i08.1071

Abstract

Penelitian ini berjudul: Fungsi Pemerintahan Kelurahan Waso Dan Bangka Leda Dalam Mendukung Pertumbuhan Ekonomi Dimasa Pandemik. Rumusan masalah dalam penelitian ini adalah 1) Bagaimanakah fungsi pemerintahan kelurahan dalam pembangunan daerah /kota pada era Covid-19 di Kelurahan Waso dan Bangka Leda Kecamatan Langke Rembong Kabupaten Manggarai?,2) Apa saja upaya dari pemerintah kelurahan Waso dan Kelurahan Bangka Leda dalam melaksanakan pembangunan di era pandemi COVID-19?. Tujuan penelitian adalah untuk menjelaskan 1) Fungsi pemerintahan kelurahan dalam pembangunan daerah /kota pada era Covid-19 di Kelurahan Waso dan Bangka Leda Kecamatan Langke Rembong Kabupaten Manggarai, 2) Upaya dari pemerintah kelurahan Waso dan Kelurahan Bangka Leda dalam melaksanakan pembangunan di era pandemi COVID-19. Jenis Penelitian yang digunakan adalah penelitian yang yuridis empiris. Sumber data yang digunakan adalah sumber data primer dan sekunder. Pendekatan yang digunakan adalah pendekatan sosio legal. Teknik pengumpulan data : wawancara, observasi, dan studi kepustakaan. Teknik analis data yang digunakan adalah kualitatif. Hasil dan Pembahasan : Pelaksanaan Tugas dan Fungsi Pemerintah Kelurahan dalam Pembangunan Daerah pada era Covid-19 di Kelurahan Waso dan Bangka Leda lebih berfokus pada pemenuhan kebutuhan dasar dari pemberdayaan masyarakat sedangkan pembangunan fisik selama masa pandemik untuk sementara dihentikan. Upaya dari Pemerintah Kelurahan Waso dan Bangka Leda dalam melaksanakan pembangunan Daerah di era Pandemic Virus Covid-19. Pada umumnya berfokus pada peningkatan kualitas dan akses terhadap pelayanan dasar khususnya dalam bidang kesehatan dan juga pengembangan ekonomi produktif.
Kewenangan Mahkamah Konstitusi dalam Penyelesaian Sengeketa Pemilihan Umum di Indonesia Julius Ricky Rivaldo Ata Banafanu; Saryono Yohanes; Hernimus Ratu Udju
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 08 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v3i08.1095

Abstract

Pemilu merupakan pesta demokrasi yang digelar dalam periode tertentu Dalam penyelenggaraan agenda pemilu tersebut seringkali muncul persoalan dari pihak-pihak yang tidak puas atas keputusan yang disampaikan oleh penyelenggara pemilu atau sering disebut dengan sengketa pemilu (proses dan hasil). Tujuan penelitian ini untuk mengetahui dan menganalisis pengaturan kewenangan mahkamah konstitusi dalam penyelesaian sengketa pemilu di Indonesia serta dampak kewenangan mahkamah konstitusi dalam penyelesaian sengketa pemilu di Indonesia terhadap demokrasi di Indonesia. Penelitian ini menggunakan metode penelitian hukum normatif (library research) yang didukung oleh fakta empirik yang penulis dapatkan di lapangan, dengan menggunakan metode penelitian ini penulis mengkaji data-data,buku-buku serta peraturan perundang-undangan yang memiliki kaitan dengan isu yang penulis angkat. Hasil penelitian yang telah dilaksanakan yaitu Pengaturan kewenangan mahkamah konstitusi dalam penyelesaian sengketa pemilihan umum di Indonesia Mahkamah Konstitusi telah banyak memutus perkara tersebut, baik dalam perkara perselisihan hasil Pemilu Legislatif maupun Presiden. Pemilu merupakan cara yang ditentukan oleh konstitusi dan Undang-undang untuk memilih pejabat Negara, oleh karena itu hal penting yang fudamental dalam keberlangsungan pemerintahan seperti ini adalah sangat tepat apabila terjadi perselisihan hasil Pemilu diberikan kepada badan peradilan yang dibentuk khusus untuk mengawal Konstitusi. Dampak Kewenangan Mahkamah Konstitusi dalam Penyelesaian Sengketa Pemilihan Umum Terhadap demokrasi di Indonesia, didasarkan pada upaya membangun demokrasi (kedaulatan rakyat) dan nomokrasi (negara hukum) sekaligus sehingga setiap kebijakan negara yang dibuat atas nama rakyat haruslah sesuai dengan prinsip-prinsip hukum dan filosofi hukum yang mendasarinya hukum adalah legal policy atau garis (kebijakan) resmi tentang hukum yang akan diberlakukan baik dengan pembuatan hukum.
Fungsi Pengawasan Badan Permusyawaratan dalam Pembangunan Desa Studi Desa Golo Munde Kecamatan Elar Kabupaten Manggarai Timur Provinsi Nusa Tenggara Timur Siprianus Dor; Hernimus Ratu Udju; Cyrilius W.T. Lamataro
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 08 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v3i08.1097

Abstract

Telah dilakukan studi dengan judul “Fungsi Pengawasan Badan Permusyawaratan Desa (BPD) Dalam Pembangunan Desa Studi Desa Golo Munde Kecamatan Elar Kabupeten Manggarai Timur Provinsi Nusa Tenggara Timur. Penelitian ini menggunakan metode penelitian yuridis empiris dengan tiga pendekatan yaitu pendekatan perundang-undangan, konseptual, dan Sosiologis Hukum (Socio Legal). Berdasarkan hasil wawancara, dapat disimpulkan bahwa Fungsi Pengawasan Badan Permusyawaratan Desa (BPD) Dalam Pembangunan Desa terdapat pandangan mengenai fungsi pengawasan BPD dalam Pembangunan Desa bawasanya fungsi pengawasan BPD terhadap pertanggungjawaban pembangunan desa harus lebih ditekankan pada kepatuhan kepala desa atas ketentuaan peraturan perundangan yang berlaku.kepala desa tidak boleh mengambil tindakan hanya berdasarkan kebijakan aatau kebaikan tanpa memperhatikan ketentuaan peratuaran perundangan-undngan yang berlaku. Bagi masyarakat banyak kasus kepala desa atau aparatur desa lainya di tempaat lain terjebak kasus korupsi bukan karena makan uang Desa tetapi disebakan oleh ketidakpatuhan terhadap ketentuaan peraturan yang berlaku.Dalam menjalankan fungsi pengawasan juga disebabkan oleh ketidakmampuan anggota BPD dalam memahami peranya sebagai anggta badan permusyawaratan desa.
Pengaturan Badan Pengawas Pemilihan Umum terhadap Netralitas Aparatur Sipil Negara pada Pemilihan Kepala Daerah Kabupaten Ngada Tahun 2020 Jessica Patricia Yustin Marthinus; Kotan Y. Stefanus; Hernimus Ratu Udju
Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik Vol. 1 No. 4 (2024): Oktober : Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/demokrasi.v1i4.471

Abstract

According to the above article, it is in line with the regulations that the Regional Head Election is a democratic festivity, but there are several parties that are not allowed to be directly involved. One of them is the Civil Servants (ASN). ASN are state servants in the process of governance. Therefore, ASN are given limitations to remain neutral during this democratic festivity. However, they often face interference or are tainted by the involvement of ASN who should maintain their neutrality as government officials. The main issues in this research are (1) How is the regulation of the General Election Supervisory Agency on the neutrality of Civil Servants in the 2020 Regional Head Election in Ngada Regency? (2) What are the factors causing the neutrality violations of Civil Servants in the 2020 Regional Head Election in Ngada Regency? This research is empirical juridical research based on applicable laws and regulations and data obtained from the field. This research uses respondents and data collected in a descriptive qualitative manner. The aim of this research is to analyze the neutrality of Civil Servants (ASN) in the 2020 Regional Head Election (Pilkada) in Ngada Regency. The focus of the research is on how the regulation by the General Election Supervisory Agency (Bawaslu) affects the neutrality of ASN and the factors that cause neutrality violations. This research uses an empirical juridical method based on applicable laws and regulations as well as field data. Data were collected through semi-structured interviews with 10 respondents, including the Chairperson of Bawaslu, former coordinator of the violation dispute handling division, staff of the violation handling division, and ASN. Additionally, observation and documentation were used to complement the data. The research findings indicate that ASN neutrality violations often occur due to various factors, including political interference and the utilization of bureaucracy for Pilkada interests. This research provides recommendations to enhance supervision and law enforcement by Bawaslu to ensure ASN neutrality in every regional head election process in Indonesia.
Co-Authors Adinda Devita Sulastri Dima Albertus Tapuk Parus Alezandro Gerald Tokoh Anggrida Susana Li Anna Swaran Dewi Kurman Apliana P. R. P. L. Zogara Arnoldus R. M. Klau Aryana Ruthstine Heo Aryana Ruthstine Heo Ave Maria Stela Mali Bella Octavia Bole Padi Bella Octavia Bole Padi Candra Erens Bira Cyrilius W,T. Lamataro Cyrilius W. T. Lamataro Cyrilius W. Taran Lamataro Cyrilius W.T. Lamataro Cyrilius Wilton Lamataro David Y. Meyners Don Alexander Intan DVG Elisabeth Defedra Mbejo Sola Elisabeth Morib Erminilda Febriani Angkang Feka, Gregorius Triyanto Fesly Terfena Leoh Fesly Terfena Leoh George Frederik Yulio Jano Inda Juita Kaho Januaristi Bule Logo Jeckson Hapu Mbay Jenny Ermalinda Jessica Patricia Yustin Marthinus Josef M Monteiro Juanico Jawa, Leonardus Julius Ricky Rivaldo Ata Banafanu Junan Hastuty Christin Nalle Kedang, Alexander Baha Keleb William Jefferson Awang Keleb William Jefferson Awang Kotan Y Stefanus Kotan Y. Stefanus Kotan Y. Stefanus Lamabelawa, Martinus Kapitan De pores Lamataro, Cyrilius W T Laura Angelin Tanur Djari Leonardus Juanico Jawa Lepa Avrilianti Putri Mone Mira Lifu, Fikto Chrisfalsa Liliany Tefa Maria Ayentusianti Mamo Maria Oktafianti Palang Ledun Markus Arianto Kia Wuwur Markus Yohanis Hage Mega, Kristiana P J Megi O. Radji Melton Herison Nenometa Meriyanti Mayesti Bauky Meyners, David Y. Muh. Rezha Rasyid Murti Rana Bokamanu Petrus Realino Ahas Putry Cantika Maharani Sonbay Radja Kana, Charly Yosua Rafael R. Tupen Rafael R. Tupen Rafael R. Tupen Rafael Rape Tupen Raymond Leonard Muloko Renaldo Lutu Renaldo Lutu Ronaldo Jhon Christiano Blegur Rosalia Maria Bota Samuel Sadik Lakapu Saryono Yohanes Selfiana Lanut Selni, Novistiana Irja Siprianus Dor Stefanus, Kotan Y. T'ek, Aloysius Gonzaga Theresia Nono Trywels Jido A. Johgandhy Penu Weo Tupen, Rafael Rape Victoria Desriana Meo Viorella Morentha Yefri Jonathan Ae Yohanes Paulus Syukur Yohanis, Saryono Yonas S. O. Benu Yosef Mario Monteiro Yosef Mario Monteiro Yosef Mario Monteiro