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Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja GMI Effatha Purba, Sahala; Manullang, Novelita
Jurnal Ilmiah Accusi Vol. 5 No. `1 (2023): Jurnal Ilmiah Accusi Vol 5(1) Mei 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/sccjcz11

Abstract

Penelitian ini membahas tentang penyajian keuangan laporan entitas nirlaba.Awalnya, nirlaba entitas menyajikan laporan keuangan berdasarkan PSAK 45 yang kemudian diubah menjadi ISAK 35.Satu dari entitas nirlaba yang termasuk dalam gereja, aspek yang paling penting adalah keuangan akuntabilitas.Akuntabilitas yang baik diperoleh dari standar akuntansi yang berlaku umum.Jurnal ini bertujuan untuk mengetahui penyajian laporan keuangan berdasarkan penerapan ISAK 35.Objek dari makalah ini adalah presentasi laporan keuangan Gereja GMI Effatha.Data dikumpulkan melalui serangkaian wawancara dan observasi. Keuangan pernyataan - pernyataan yang akan dihasilkan adalah pernyataan - pernyataan dari posisi keuangan, laporan komprehensif laba rugi, laporan arus kas dan catatan atas laporan keuangan
KEGIATAN PENINGKATAN KESADARAN PAJAK DAN PEMADANAN NIK-NPWP OLEH RELAWAN PAJAK UNIVERSITAS METHODIST INDONESIA Goh, Thomas Sumarsan; Purba, Dimita H. P.; Rumapea, Melanthon; Simanjuntak, Arthur; Silalahi, Mulatua P.; Nainggolan, Arison; Purba, Sahala; Sembiring, Yosephine N.
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp84-88

Abstract

Tax volunteers are a government program, especially the Directorate General of Taxes, to increase tax inclusion in society. The Indonesian Methodist University recruited UMI students to become tax volunteer candidates, then conducted interviews and written tests. The Kanwil will inaugurate the tax volunteers who pass the selection. Tax volunteers this year apart from helping to increase tax awareness and assistance with filling out the SPT and reporting it, they also help socialize and assist in matching NIK-NPWP.
DETERMINASI PEMANTAPAN MASYARAKAT DALAM PENATAAN DANA DESA PADA DESA DI KECAMATAN RAWANG PANCA ARGA Sitohang , Santy Aji; Purba , Sahala
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.3296

Abstract

This research was conducted to examine and analyze whether openness, accountability, and community involvement can have an effect on strengthening the community by structuring village funds in the villages of Pulo Bandring District, Asahan Regency, and North Sumatra Province. All BPD (Village Representative Body) in the village of Pulo Bandring District are the population in this research, and the sample used by the researcher was a census; that is, all the population was included in the sample, so the sample in this research was only fifty and the time this research was conducted in April and May 2023. The results of this research show that only the openness variable has a positive and significant effect on community stability in structuring Village Funds in Pulo Bandring Subdistrict Village, while the accountability and community involvement variables do not affect community strengthening in managing village funds, specifically in joint testing of variables -the variables openness, accountability, community involvement influence community strengthening in structuring village funds. This research implies that the stronger involvement of the community in the process of making village fund budgets will result in structuring village funds that are right on target.
PENGARUH TEKOLOGI INFORMASI, SISTEM INFORMASI AKUNTANSI MANAJEMEN, DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KOPERASI Purba, Sahala; Sitohang, Santy Aji
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.4669

Abstract

This research aims to determine whether Digital Technology, Management Accounting Systems, and Internal Control Systems influence Cooperative Performance at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative. The type of research used is quantitative descriptive. The population in this study consisted of all administrators and employees at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative, with a sample of 87 people, including administrators and employees. The data type used in this research is quantitative data, and the primary data source is primary data. Data collection techniques using questionnaires. The data analysis technique used in this research is descriptive statistics. In testing the quality of primary data, researchers conducted validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests using the SPSS 26 application. The research shows that, individually, Digital Technology the Application of Accounting and Control Information Systems positively and significantly affects Cooperative Performance.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Daerah Labuhan Batu Purba, Sahala; Hutabarat2, Eloy Charolina; Simbolon, Romaito; Simarmata, Ary Dratma; Surbakti, Ekel Gia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2519

Abstract

This study aims to evaluate the financial performance of the Labuhan Batu district government based on financial report data from 2013 to 2022. In this study, the approach used is descriptive research with a background in phenomena such as unemployment rates and poverty rates in Labuhan Batu district from 2013 to 2022. The results of the analysis from 2013 to 2022 show that the financial performance of Labuhan Batu district is seen from: (1) the regional financial independence ratio is still very low because the average ratio is 22.57% with an instructive relationship pattern that illustrates that the level of community welfare is very low (2) The regional financial dependency ratio is relatively low because the average is 12.12%, so the level of dependence of the regional government on central and/or provincial government revenues is relatively low (3) The ratio of the degree of fiscal decentralization is relatively low with an average of 12.12% (4) The ratio of the effectiveness of regional original income is relatively less effective because the average effectiveness is still below 100%, namely 83.17% (5) The ratio of the efficiency of regional original income can It is said to be inefficient because the average is 83.17%, so the performance of the regional government can be said to be inefficient in Labuhan Batu district (6) The regional tax effectiveness ratio is classified as less effective because it has an average of 79.87% (7) The regional tax efficiency ratio is classified as very efficient in collecting regional taxes with an average of 3.79%, so the collection of regional taxes in Labuhan Batu is increasingly efficient (8) The BUMD contribution ratio is classified as contributing very low with average 9.04% Keywords: Financial Report Analysis, Financial Performance of the Labuhan Batu Regency Government
Pelatihan Penerapan ISAK 35 Pada Panti Asuhan Pelita Harapan dan Penuh Pengharapan Purba, Sahala; Purba, Kuras; Siahaan, Septony B; Sitohang, Santy Aji; Nababan, Dame Tiur Magdalena
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2024): Desember 2024
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v4i2.8456

Abstract

Maksud dari pelatihan ini untuk mengembangkan panti asuhan dalam hal akuntabilitas maupun pelaporan keuangan sesuai dengan ISAK 35. Adapun metode yang digunakan dalam pelatihan ini adalah dengan cara wawancara terlebih dahulu lalu melakukan pelatihan pencatatan akuntansi sampai pelaporan keuangan sesuai dengan regulasi yang berlaku di Indonesia yaitu ISAK 35, dengan adanya pelatihan ini diharapkanĀ  panti asuhan dapatĀ  melakukan pertanggungjawaban atas sumbangan dari donatur. Pelatihan ini dilakukan selama 2 (dua) hari yaitu pada tanggal 8 dan 9 Desember 2023. Adapun hasil dari pelatihan ini adalah para pemilik panti asuhan merasa canggung karena selama ini mereka tidak mengetahui ada standar pelaporan keuangan khususnya untuk panti asuhan, karena mereka mencatat keuangannya hanya bentuk penerimaan kas dan pengeluaran kas saja, itupun dilakukan pada papan pengumuman yang ada dalam panti asuhan tersebut. Adapun yang menjadi implikasi dalam pelatihan ini adalah agar panti asuhan dapat berkelanjutan pada masa yang akan datang.
Isak 35 Practice on Financial Statements of Organizationsnon-Profit at the Cathedral Church St. Theresia Lisieux Sibolga Sahala Purba; Calista
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 5 No. 1 (2023): January, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v5i1.741

Abstract

Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at Cathedral Church of St. Theresia Lisieux Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports
Assessing the Financial Performance of Nias Local Goverment Purba, Sahala; Pardede, Melani; Pakpahan, Esra Ronatio; Sebayang, Aditia; Simandalahi, Aldinus
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.80-95

Abstract

This research aims to evaluate the financial performance of the Nias Regency Regional Government based on financial report data from 2013 to 2022. The data collection method used is the documentation method, and data analysis is carried out using financial ratio analysis. The research results show that the financial performance of the Nias Regency Regional Government from 2013 to 2020 has several characteristics. The level of regional financial independence is still low with an average of 83.41%, but is in the high category. Nias Regency's regional autonomy also has a very low category with an average of 13.16%. The ratio of the degree of fiscal decentralization in Nias Regency is relatively low with an average of 10.88%. However, the effectiveness of Nias Regency's original regional income (PAD) from 2013 to 2022 is classified as very effective with an average of 108.46%. The regional original income (PAD) efficiency ratio shows a very efficient category with an average of 0.21%. The regional tax efficiency ratio is also classified as very efficient with an average of 2.43%. Meanwhile, the contribution ratio of regionally owned enterprises (BUMD) shows a fairly good contribution with an average of 11.31%. Overall, analysis of the financial reports of the Nias Regency Regional Government shows that their financial performance is quite good, effective and efficient.
Penerapan ISAK 35 Tentang Laporan Keuangan Organisasi Non-Laba pada Gereja Methodist Indonesia Gideon Bunut Purba, Sahala; Sihombing, Vivin Caroline; Andy, Stefanus
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3760

Abstract

The thorough documentation and proper disclosure of pertinent accounting policies, estimates, and risks are essential for both preparing and presenting financial statements. Due to its crucial nature for non-profit entities, this carries significant weight for both the Indonesian Methodist Church and analogous organizations. The development of the most recent interpretation for financial reporting standards, namely ISAK 35, directly stems from the revisions in PSAK 1. With the implementation of this standard, GMI Gideon Bunut will find it more convenient to streamline processes and facilitate the aggregation of external resources. This study was carried out with the objective of comprehending the alignment between the financial statements of GMI Gideon Bunut and those in accordance with ISAK 35. This study employs a qualitative approach along with a descriptive analysis, juxtaposing the stipulations within ISAK 35 against the implementation delineated in the financial reports of the Gideon Bunut Indonesian Methodist Church. Researchers use vigilant monitoring and observational methods to extract data. The findings uncover a nonconformity between GMI Gideon Bunut's financial report and ISAK 35, as the Indonesian Methodist Church's financial statement solely encompasses records of fund receipts and expenditures. Consequently, this investigation concludes that GMI Gideon Bunut's financial reporting has not progressed in accordance with the standards outlined in ISAK 35.Keywords: ISAK 35, Financial Report, Church
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Dairi sahala Purba; Febri Yoswan Sianturi; Anna Canria Siburian; Missa Kristina Nababan; Yosua Sinaga
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10017

Abstract

This research aims to evaluate the financial performance of the Regional Government in Dairi district in the period 2013-2022 by observing 8 financial ratios. The author made observations by collecting information from various document sources in this research. The applied research method uses financial ratio analysis using secondary data from the official publication of the North Sumatra BPK. Time series data that is recorded systematically is then described in detail for evaluating government financial performance and decision making. In this research, it was revealed that the financial performance of the Dairi district government can be explained as follows: (1) the financial independence ratio shows very low results, with an average figure of 7.90%, (2) the regional financial dependence ratio shows low results. high, with an average figure of 90.1%, (3) the ratio of the degree of fiscal decentralization shows very low results, with an average figure of 7.3%, (4) the PAD effectiveness figure shows a very high level of success effective, with an average value of 166.0%, (5) the regional original income (PAD) efficiency ratio has very efficient results, with an average of 0.82%, (6) the regional tax effectiveness figure shows the level of success quite effective, with an average value of 95.8%, (7) the regional tax efficiency ratio has very efficient results, with an average of 4.2%, (8) the BUMD contribution ratio shows quite good results. According to the results of the analysis, it can be said that the implementation and financial management of Dairi district is still inadequate. The suggestion for further research is that qualitative research should be carried out by conducting in-depth interviews regarding the causes and obstacles faced by regional governments in regional financial governance.
Co-Authors Abdi Nadeak Abed Nego Sempana Saragih Adrian Arya Adrian Arya Agnes Patricia R. Sinaga Alfanita Gratia Telaumbanua Andro Siregar Andro Siregar Andy, Stefanus Anna Canria Siburian Annelise Sasmita Tobing APRIANI M. SIBARANI Apriani Magdalena Sibarani Aprili Yanti Tarigan Arison Nainggolan Arison Nainggolan Arison Nainggolan Arison Nainggolan Arison Nainggolan, Arison Arthur Simanjuntak Arya, Adrian Barus, Ike Anggraeni Barus, Ike Anggreani Barus, Yudi Andeska Boike Sinurat Boyke Sinurat Boyke Sinurat Br Ginting, Tri Wita Adeline Br Purba, Tesalonika Butar Butar, Erissa Antheresya Calista Calista, Calista Damanik, Nia Tabita Dame TM Nababan David Siahaan Deby Tobing Deby Tobing Delima Hutagalung Dewi Delima Hutagalung Dian Herdeliani Purba Dimita H. P. Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Edi Ray Lumban Gaol Efa Kristina br Purba Elizabeth Siregar Elperida Juniarni Sinurat Ema Mastaria Sitanggang Ema Mastaria Sitanggang Ema Sitanggang Emiya Brahmana Erissa Antheresya Butar Butar Erissa Antheresya Butar Butar Erissa Antheresya Butar Butar Eva Julia Gunawati Harianja Farida Sagala Fati Gratianus Nafiri Larosa Febri Yoswan Sianturi Ferra Pratiwi Zai Gaol, Edi Ray Lumban Gea, Joni Kurniawan Giawa, Berkat Ginting, Arie Tymoty R. Ginting, Bremanta Ginting, Emisa Clara Br Ginting, Mitha C. Girsang , Chyndi Grace Debora, Grace Gracella, Sarah GRACESIELA YOSEPHINE SIMANJUNTAK Gracesiela Yosephine Simanjuntak Gracesiella Y. Simanjuntak Gulo, Steven Gultom, Nadia A.V.E Gultom, Nadia A.V.E. Hellen Sembiring Hellen Sembiring Heri Imanuel Nadeak Herlin Tresia Perbina Br Sitepu Hizkia Tambunan Hizkia Tambunan Hotlan Butar-Butar Hutabarat2, Eloy Charolina Hutagalung, Dewi Delima Hutagalung, Novi Jelpiani M Hutapea, Rafidin Intan Nazara Intan Nazara Ivo M. Silitonga Ivo Maelina Silitong Ivo Maelina Silitonga Januardi Mesakh Jatongam Nainggolan Jeremia Yan Rosky Siregar Jeremy Herison Saragih Jeremy Herison Saragih Jessika, Lena Jevon Zebua Jevon Zebua Junika Napitupulu Junika Napitupulu Junita, Rahel Kuras Purba Laia, Merisa Aguspani Lassio Siahaan Leni Siagian Lucyanna Yosephine Simangunsong Lumban Tobing, Rizki M. M. Pasaribu Pasaribu Manalu, Enny Manullang, Novelita Maria Anjelina Santika Hutagaol Maria Astuti Br Gurusinga Mario Putra Pangihutan Sihite Marpaung, Catherine Audry Rebecca Marya Girsang, Chyndi Mekarius Ndruru Mekarius, Mekarius Melanthon Rumapea Melva Esnida Saragih Merry Anna Napitupulu Mesakh, Januardi Missa Kristina Nababan Mitha Christina Ginting Mulatua Silalah Mulatua Silalahi, Mulatua Nababan, Dame Tiur Magdalena Nadeak, Heri Imanuel Nadia A.V.E Gultom Nadiya Meilani Tarigan NadiyaMeilaniTarigan Naomi Edrilyani Siregar Natalia, Vebina Nazara, Intan Necia Mita Novalina Pasaribu Nia Tabita Damanik Novelita Manullang Novelita Manullang Novi Jelpiani M Hutagalung Novi Jelpiani M. Hutagalung Novita Tarigan Nurwijayanti Octavia Nadeak Pakpahan, Esra Ronatio Pakpahan, Riris Artauli Panggabean, Michael Armando Panjaitan, Lady Cyntia Panjaitan, Rike Y. Pardede, Melani Pasaribu, Prengki Sahat Tua Paskalis Harus Damai Laia Paskaria Theofany br S. Milala Purba, Dian Herdeliani Purba, Kuras Purba, Rani Agustines Purba, Tesalonika Br Purnama Sari Sinulingga Putra Pratama Rahel Junita Rahel Junita Rani Agustines Purba Rasdianta Purba Rasdianta Purba Ratna, Vinsensia Rejeki Elmawati Reymondo Simanjuntak Reymondo Simanjuntak Rike Y. Panjaitan Rike Yolanda Panjaitan Rimky M. P. Simanjuntak Rimky Mandala Putra Simanjuntak Rintan Saragih Sagala, Lamria Samosir, Yosafat Renovaldo Sandra Febyola Pura Sani Tampubolon SANTY AJI SITOHANG Santy Aji Sitohang Santy Aji Sitohang Santy Sitohang Saragih, Jeremy Herison Saragih, Yogi Natalis Sarah Gracella Sarah Gracella Sarah Gracella Simanjuntak Sebayang, Aditia Sella Yorenta Br Tarigan Selvina Sitorus Sembiring, Yosephine N. Septoni Benyamin Siahaan Septony B. Siahaan Siahaan, Lassio Siahaan, Marta Nurfiza Siahaan, Septoni Benyamin Sianturi, Vemi Sianturi, Vemi Utari Putri SIBARANI, APRIANI M. Sihombing, Vivin Sihombing, Vivin Caroline Silalah, Mulatua Silalahi, Mulatua P Silitong, Ivo Maelina Silitonga, Ivo M. Simandalahi, Aldinus Simangunsong, Lucyanna Yosephine Simanjuntak, Gracesiela Y. Simanjuntak, Reymondo Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Simarmata, Ary Dratma Simbolon, Romaito Simbolon, Sofia Imelda Sinaga, Agnes Patricia R. Sinaga, Deda Sasmita Sinaga, Lusia Shelomita Sinurat, Boyke Sirait, Tessa Anggraini Siregar, Elizabeth Siregar, Jeremia Yan Rosky Siregar, Naomi Edrilyani Sitanggang, Cindy Arsita Sitanggang, Ema Mastaria Sitohang , Santy Aji Sitohang, Santy Aji Situmorang, Intan Dewita Sofia Imelda Simbolon Sofia Imelda Simbolon Sofia Imelda Simbolon Stefanus Andy Stefanus Andy Steven Gulo Steven Gulo3 Sumardi Adiman Surbakti, Ekel Gia Surbakti, Yohanes Arlenta Syaputri, Jennifer TALENTA EMMA R. MARBUN Talita Sigiro Tarigan, Aprili Yanti Tasya Dearmaria Simbolon Thomas Sumarsan Goh Tika Meisiska Br Sembiring Tobing, Annelise Sasmita Tonida Charles Duha Tri Darma Sipayung Tri Dharma Sipayung Tri Dharma Sipayung, Tri Dharma Tri Wita Adeline Br Ginting Vebina Natalia Vebina Natalia Vebina Natalia Br Sembiring Vinsensia Ratna Vinsensia Ratna Vivi Valensia br Karo Wesly Andri Simanjuntak WIE SHI WUDJUD Wilfredo Nahulae Winni Natalia Pardede WUDJUD, WIE SHI Yosephine Natalita Sembiring Yosephine Sembiring YOSUA Sinaga Zai, Ferra Pratiwi