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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) JRMA (Jurnal Riset Manajemen dan Akuntansi) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Ilmiah METHONOMI Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Moneter : Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Aktual Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal ULTIMA Accounting Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Aktiva : Jurnal Akuntansi dan Investasi Jurnal Equity Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI JURNAL AKUNTANSI Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Riset Akuntansi Politala Jurnal Akuntansi Barelang Jurnal Akademi Akuntansi (JAA) JASS (Journal of Accounting for Sustainable Society) Jurnal Ilmiah Akuntansi Kesatuan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ekonomi Akuntansi (JENSI) Enrichment : Journal of Management Jurnal Akuntansi JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK Bubungan Tinggi: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Management and Accounting Expose International Journal of Trends in Accounting Research Jurnal Ilmiah Raflesia Akuntansi Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Humantech : Jurnal Ilmiah Multidisiplin Indonesia Indonesian Journal Accounting (IJAcc) Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Indonesian Accounting Research Journal Journal of Innovation in Management, Accounting and Business Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Asian Journal of Applied Business and Management (AJABM) Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Justika : Jurnal Sistem Informasi Akuntansi Basic and Applied Accounting Research Journal International Journal of Trends in Accounting Research Jurnal RAK (Riset Akuntansi Keuangan) Kajian Akuntansi Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Joong-Ki Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Accusi Smart Dedication: Jurnal Pengabdian Masyarakat International Journal of Economics, Business Management and Accounting JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Joong-Ki Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Dinamis: Jurnal Pengabdian Kepada Masyarakat Equity Jurnal Ilmiah Accusi Jurnal Akuntansi JIMEKA
Sahala Purba
Universitas Methodist Indonesia
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Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55 Sahala Purba; Andro Siregar; Melva Esnida Saragih
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.586

Abstract

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report
Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 Di Gereja HKBP Pangaribuan Sahala Purba; Deby Tobing; Hizkia Tambunan; Leni Siagian; Rejeki Elmawati
ABDIKAN: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 1 No. 1 (2022): Februari 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.523 KB) | DOI: 10.55123/abdikan.v1i1.70

Abstract

The church as a non-profit oriented entity financially accepts donations from the congregation/ congregation to fund its ministry activities. Legitimacy theory can be used to explain the position of the church as an entity that has a social contract with the people, namely how the church in this case the church manager can provide services church that grows and maintains the faith and belief of the people through all its activities. Non-profit financial reporting is regulated by ISAK 35. Interested parties will be able to assess the church's financial performance with the implementation of ISAK 35. The HKBP Pangaribuan Church is the object of this research. interviews and observations were conducted to collect data. So far, the Pangaribuan HKBP Church has only made reports on cash in and cash out. This study aims to describe the financial statements of the HKBP Pangaribuan Church with financial reports based on ISAK 35 by using an auxiliary application, namely MS. Excel. In short, non-profit organizations are different from business entities. Although non-profit organizations do not focus on making profit, they still face financial problems because non-profit organizations have budgets, pay employees, pay bills, electricity and telephone and others. The church is a non-profit organization that is a place of worship for Christians. The church is also used as a place to study the Bible and of course to study religion.
ANALISIS INFORMASI KEUANGAN DALAM MENGEVALUASI KINERJA PEMERINTAH KABUPATEN DAIRI Rimky Mandala Putra Simanjuntak; Sahala Purba; Erissa Antheresya Butar Butar
Jurnal Riset Akuntansi Politala Vol 5 No 1 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.948 KB) | DOI: 10.34128/jra.v5i1.129

Abstract

This study aims to analyze the financial performance of local governments in terms of how many including: the Regional Financial Autonomy Scale, Fiscal Decentralization Amount, PAD Effectiveness, PAD Efficiency, Regional Fiscal Effectiveness, Regional Fiscal Efficiency, and BUMD Contribution Amount. This research is a quantitative descriptive study with the subject of research on regional financial information in Dairi Regency in 2013-2020, the data collection method used is the documentation method. The data analysis technique used is financial scale analysis. The results show that the Financial Autonomy Scale is still very low with an average value of 9.40%, Regional Financial Independence is very high with a value of 80.54%, and the amount of Fiscal Decentralization of 6.89% is categorized as very low. The effectiveness of PAD of 97.44% is included in the sufficient size. PAD efficiency in the group is very efficient with a value of 0.92%. Fiscal Effectiveness is 96.28% of a fairly effective measure. Regional Fiscal Efficiency with a value of 6.54% can be declared efficient. The amount of BUMD's contribution with a value of 13.23% is relatively low. The implications of this research as an evaluation for the regional/central government and the community in assessing the performance of the Dairi local government for the past 8 years are seen from several aspects.
DETERMINANSI PEROLEHAN PAJAK PENGHASILAN BADAN PADA MASA PANDEMI COVID-19 Sumardi Adiman; Sahala Purba; Sandra Febyola Pura
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.672 KB) | DOI: 10.25105/jmat.v9i2.14036

Abstract

Permasalahan yang dihadapi saat ini dalam perolehan Pajak Penghasilan (PPh) badan yaitu ketaatan wajib pajak (WP) yang tidak taat terhadap regulasi perpajakan. Pengawasan pajak dan tagihan yang tidak sesuai dengan regulasi akan membuat perolehan pajak tidak sesuai dengan yang diharapkan. Adapun tujuan riset ini adalah untuk mengkaji dan menelaah dampak ketaatan Wajib Pajak, pengawasan pajak dan tagihan pajak terhadap perolehan PPh. Jenis riset ini merupakan riset kuantitatif dengan pendekatan deskriptif dan menggunakan data sekunder. Metode analisis yang digunakan pada riset ini adalah analisis deskriptif dan regresi linear berganda. Riset ini dilakukan di Kantor Pelayanan Pajak Balige. Populasi riset ini adalah Kantor Pelayanan Pajak (KKP) Balige area kerja Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan (KP2KP) Dolok Sanggul dan Sampel riset ini adalah sampel jenuh yaitu perolehan PPh Badan Tahun 2019-2021, Riset ini dilakukan pada bulan Maret-Mei 2022. Hasil riset ini diperoleh bahwa ketaatan WP dan tagihan pajak berdampak pada perolehan PPh badan, sedangkan pengawasan pajak tidak berdampak terhadap perolehan PPh badan di KPP Balige. Adapun implikasi riset ini adalah dengan terwujudnya ketaatan WP, pengawasan pajak dan tagihan pajak yang dilakukan secara optimal akan dapat meningkatkan perolehan PPh di Kantor Pelayanan Pajak di seluruh Indonesia khususnya yang terdapat KKP Balige.
TATA KELOLA PEMERINTAHAN PUSAT DALAM PENGEMBANGAN KABUPATEN TAPANULI UTARA Sahala Purba; Kuras Purba
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.341 KB) | DOI: 10.25105/mraai.v22i2.15103

Abstract

Riset ini bermaksud untuk mengevaluasi apakah pengembangan Kabupaten Tapanuli Utara yang terletak di Provinsi Sumatera Utara berhasil atau tidak ditinjau dari analisis laporan keuangan pemerintah daerah dari 8 aspek pengukuran antara lain: Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefektifan PAD, Proporsi Keefisienan PAD, Proporsi Keefektifan Pajak Daerah, Proporsi Keefisienan Pajak Daerah dan Proporsi Ukuran Sumbangan BUMD. Riset ini adalah riset deskriptif kuantitatif dengan Subjek Riset informasi Finansial pemerintah daerah selama tahun 2013-2020, dan objek riset Informasi Realisasi Anggaran, Neraca, dan Informasi Rincian Penerimaan PAD Kabupaten. Teknik pengumpulan data yang dipakai adalah metode dokumentasi. Teknik analisis data yang dipakai adalah analisis proporsi finansial. Hasil riset menunjukkan, dari 8 (delapan) proporsi pengukuran analisis laporan keuangan pemerintahan daerah terdapat kabupaten Pakpak Barat mengalami kegagalan dalam pengembangan ditinjau 5 (lima) proporsi yaitu Proporsi Otonomi Finansial Daerah, Proporsi Ketidakmandirian Finansial Daerah, Proporsi Ukuran Desentralisasi Fiskal, Proporsi Keefisienan PAD, Proporsi Keefisienan Pajak Daerah, sedangkan kabupaten Toba hanya memiliki kelemahan pada Proporsi Ukuran Desentralisasi Fiskal, Kabupaten Humbang Hasundutan hanya lemah pada Proporsi Keefektifan PAD sedangkan Kabupaten Samori lemah dari Proporsi Ukuran Sumbangan BUMD, berarti bisa diambil kesimpulannya secara keseluruhan pemerintah pusat telah berhasil melakukan pengembangan Kabupaten Tapanuli Utara.
Analisis Informasi Keuangan Dalam Mengevaluasi Kinerja Pemerintah Kabupaten Dairi Rimky Mandala Putra Simanjuntak; Sahala Purba; Erissa Antheresya Butar Butar
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1404

Abstract

Riset ini bertujuan untuk menganalis performa finansial Penyelenggara wilayah dilihat dari: (1) Skala Otonomi Finansial Wilayah, (2) Skala Ketidakmandirian Finansial Wilayah, (3) Skala Ukuran Desentralisasi Fiskus, (4) Skala Keefektifan PAD, (5) Skala Keefisienan PAD, (6) Skala Keefektifan Fiskus wilayah, (7) Skala Keefisienan Fiskus wilayah dan (8) Skala Ukuran Sumbangan BUMD. Riset ini merupakan riset deskriptif kuantitatif dengan Subjek Riset informasi Finansial penyelenggara wilayah Kabupaten Dairi Tahun 2013-2020, dan objek riset Informasi Realisasi Anggaran, Neraca, dan Informasi Rincian Pemasukan PAD Kabupaten. Teknik pengumpulan data yang dipakai adalah metode dokumentasi. Teknik analisis data yang dipakai adalah analisis skala finansial. Hasil riset menunjukan Performa Finansial Penyelenggara wilayah Kabupaten Dairi tahun 2013-2020: (1) Skala Otonomi Finansial masih sangat rendah sekali dengan nilai rata-rata sebesar 9,40%, (2) Skala Ketidakmandirian Finansial Wilayah sangat tinggi dengan nilai rata-rata sebesar 80,54%, (3) Skala Ukuran Desentralisasi Fiskus dengan rata-rata sebesar 6,89% sehingga dapat dinyatakan rendah sekali. (4) Skala Keefektifan PAD pada tahun 2013-2020 mengungkapkan nilai rata-rata sebesar 97,44% dan masuk dalam ukuran cukup. (5) Skala Keefisienan PAD didapat sangat efisien dengan nilai rata-rata sebesar 0,92%. (6) Skala Keefektifan Fiskus sebesar 96,28% dan masuk dalam ukuran cukup efektif. (7) Skala Keefisienan Fiskus wilayah dengan nilai rata-rata sebesar 6,54% dapat nyatakn efisien (8) Ukuran Sumbangan BUMD dengan nilai rata-rata sebesar 13,23% bisa disebutkan bahwa sumbangan BUMD terhadap Penghasilan asli wilayah sangat rendah.
Penyuluhan Penerapan ISAK 35 Dalam Menyusun Laporan Keuangan Non Laba Pada Panti Asuhan Di Sumatera Utara Sahala Purba; Kristanty MN Nadapdap; Rahel Junita; Santy Aji Sitohang; Wie Shi Wudjud; Talenta Marbun; Sarah Gracella; Vebina Natalia; Ema Sitanggang; Novelita Manullang
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.1 Desember (2022): SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.906 KB)

Abstract

Adapun tujuan dari penyuluhan ini adalah agar organisasi non laba yang ada di Indonesia ini khususnya di Sumatera Utara ini dapat menerapkan ISAK 35 dalam penyusunan laporan keuangan. Metode yang digunakan dalam penyuluhan ini adalah metode kualitatif deskriptip yaitu dengan melakukan wawancara langsung kepada bagian keuangan panti tentang bagaimana pencatatan keuangan yang dilakukan oleh panti selama ini. Penyuluhan ini dilakukan pada akhir Desember 2021 yang lalu di 3 (tiga) panti asuhan yaitu Panti gelora Kasih, Panti Kasih Murni dan panti asuhan Sendoro Medan. Adapun temuan yang terdapat dilapangan, ternyata ketiga panti ini tidak melakukan pencatatan keuangan sesuai dengan ISAK 35, panti asuhan hanya mencatat penerimaan kas dan pengeluaran kas saja.
Presentation of Financial Statements of Non-Profit Oriented Entities based on ISAK 35 at Santo Paskalis Church Sahala Purba; Vebina Natalia Br Sembiring
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (745.105 KB) | DOI: 10.55927/ajabm.v1i2.1803

Abstract

In English, the word church is Chruch which comes from the Kuriakon language which means "belonging to God". As a non-profit organization to fund its ministry activities, the church accepts donations from people for the continuity of the congregation. An organization requires accounting to record every activity in one period. The financial statements of non-profit organizations are regulated by ISAK 35. Based on ISAK 35, financial reports produced from the accounting cycle of non-profit-oriented organizations include: statements of financial position, reports of comprehensive income, reports of changes in net assets , statements of cash flows, and notes to financial statements. The object of this research is St. Paskalis Church where interviews and observations were carried out in data collection. So far, St. Paschal Church is still making cash-based reports or only cash in and cash out. In short, a non-profit organization is different from a business entity. Even though non-profit organizations do not focus on making profits, they still face financial problems such as budgets in paying employees, paying bills, electricity and telephone and others.
Application of ISAK 35 concerning Financial Statements of Non-profit Organizations at the HKBP Bolon Pangururan Church Sofia Imelda Simbolon; Sahala Purba
Asian Journal of Applied Business and Management Vol. 1 No. 1 (2022): Agustus 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.49 KB) | DOI: 10.55927/ajabm.v1i1.1806

Abstract

The importance of preparing and presenting financial statements for non-profit organizations, especially the HKBP Church, has encouraged the Indonesian Institute of Accountants (IAI) to develop a new interpretation of financial reporting standards, namely ISAK 35 Interpretation of Financial Accounting Standards Number 35 (ISAK 35) which is one of the revisions of PSAK 1 : Presentation of Financial Statements, to facilitate the preparation and presentation of financial statements that are easier to understand, relevant and comparable to internal and external parties. This standard will help and simplify HKBP Bolon in collecting external sources (sponsors). The purpose of this study is to understand the comparison of financial statements in HKBP Bolon with their financial statements sorted according to ISAK 35. This study uses a qualitative method. This study uses descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in HKBP Bolon. The data collection technique in this research is observation. The results show that the financial statements of HKBP Bolon are only in the form of income and expenditure reports, so they are not in accordance with current standards, especially ISAK 35. The conclusion of this study is that HKBP Bolon has not designed its financial reporting process in accordance with current standards, especially ISAK 35.
Implementasi ISAK 35 Terkait Laporan Keuangan Organisasi Nonlaba Pada Gereja HKBP SIDIKALANG II Erissa Antheresya Butar Butar; Sahala Purba
Asian Journal of Applied Business and Management Vol. 1 No. 1 (2022): Agustus 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.758 KB) | DOI: 10.55927/ajabm.v1i1.1815

Abstract

Based on the large number of preparation and presentation of financial reports by non-profit organizations, especially the Church which is still cash-based, encouraging the Indonesian Institute of Accountants (IAI) to develop a financial reporting standard, namely ISAK 35 (Interpretation of Financial Accounting Standards Number 35) which is expected to make it easier to prepare and report understandable, relevant, and comparable. The application of ISAK 35 is expected to increase donors with the transparency and accountability of the financial reports owned by the HKBP Sidikalang II Church. The purpose of this study is to show a comparison of the financial statements of the HKBP Sidikalang II Church and the financial statements based on ISAK 35. This study uses a descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in HKBP Sididkalang II. The data collection technique in this study is observation. The results show that HKBP Sididkalang II's financial reports are only in the form of income and expenditure reports, so they are not in accordance with the current standards, especially ISAK 35. The conclusion from this study is that HKBP Sididkalang II has not designed its financial reporting process according to current standards, especially ISAK 35 .
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 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 David Siahaan Deby Tobing Deby Tobing Delima Hutagalung Dewi Delima Hutagalung Dimita Hemalli Premasari Purba Dona Pasaribu Duma M. Elisabeth Duma Rahel Situmorang, Duma Rahel Edi Ray Lumban Gaol Efa Kristina br Purba Elisabeth, Duma M. Elisabeth, Duma Megaria Ema Mastaria Sitanggang Ema Mastaria Sitanggang Ema Sitanggang Emiya Brahmana Erissa Antheresya Butar Butar Erissa Antheresya Butar Butar Erissa Antheresya Butar Butar Eva Julia G. 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 Goh, Thomas Sumarsan Grace Debora, Grace Gracella, Sarah GRACESIELA YOSEPHINE SIMANJUNTAK Gulo, Steven Gultom, Nadia A.V.E Gultom, Nadia A.V.E. Hellen Sembiring Hellen Sembiring Herlin Tresia Perbina Br Sitepu Hizkia Tambunan Hizkia Tambunan Hotlan Butar-Butar Hutabarat2, Eloy Charolina Hutagalung, Dewi Delima 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 Jessika, Lena Jevon Zebua Jevon Zebua Junika Napitupulu Junika Napitupulu Junita, Rahel Kuras Purba Laia, Merisa Aguspani Lamria Sagala Lassio Siahaan Leni Siagian Lucyanna Yosephine Simangunsong Manalu, Enny Manullang, Novelita Maria Anjelina Santika Hutagaol Maria Astuti Br Gurusinga Mario Putra Pangihutan Sihite Marpaung, Catherine Audry Rebecca Marya Girsang, Chyndi Mekarius, Mekarius Melanthon Rumapea Melva Esnida Saragih Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Missa Kristina Nababan Mitha Christina Ginting Mulatua Silalah Mulatua Silalahi Nababan, Dame Tiur Magdalena Nadeak, Heri Imanuel Nadia A.V.E Gultom Nadiya Meilani Tarigan NadiyaMeilaniTarigan Naomi Edrilyani Siregar Natalia, Vebina Nazara, Intan Novelita Manullang Novelita Manullang Novita Tarigan Octavia Nadeak Pakpahan, Esra Ronatio Pakpahan, Riris Artauli Panggabean, Michael Armando Panjaitan, Lady Cyntia Panjaitan, Rike Y. Pardede, Melani Pasaribu, Prengki Sahat Tua Paskaria Theofany br S. Milala Purba, Dian Herdeliani Purba, Dimita H. P. Purba, Dimita Hemalli Premasari 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 Septony B. Siahaan, Septony B. Septony Benyamin Siahaan Siahaan, Lassio Siahaan, Marta Nurfiza Siahaan, Septoni Benyamin Siahaan, Septony B Siahaan, Septony B 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 Simanjuntak, Wesly A. Simarmata, Ary Dratma Simbolon, Romaito Simbolon, Sofia Imelda Sinaga, Agnes Patricia R. Sinaga, Deda Sasmita Sinaga, Lusia Shelomita Sinurat, Boyke Sirait, Tessa Anggraini Siregar, Andro 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 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 A. Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri WIE SHI WUDJUD Wilfredo Nahulae Winni Natalia Pardede WUDJUD, WIE SHI Yosephine Natalita Sembiring Yosephine Sembiring YOSUA Sinaga Zai, Ferra Pratiwi