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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
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Determination in village financial governance during the COVID-19 pandemic Rimky Mandala Putra Simanjuntak; Duma Megaria Elisabeth; Sahala Purba; Santy Sitohang; Novita Tarigan
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p024

Abstract

AbstractThe purpose of this research is to examine the relationship between accountability, transparency, and understanding of the village officials in village financial governance during the COVID-19 pandemic in villages around Biru-Biru District, Deli Serdang Regency. This quantitative research used primary data collected from a questionnaire survey in 17 villages in Biru-Biru District, Deli Serdang Regency, from January to March 2022. The samples consisted of the village chief, the secretary, and the head of finance. In total, the respondents were 51. The results of this research indicate that accountability and understanding of village officials have a positive and significant effect on the village’s financial management, but transparency has a negative effect on village financial governance. Therefore, a good understanding from the village officials will improve village financial management and fulfill the expectations of the central government to advance the economy of Indonesian rural communities, especially during the COVID-19 pandemic.AbstrakTujuan penelitian ini adalah untuk memeriksa hubungan antara akuntabilitas, transparansi, dan pemahaman pejabat desa dalam pengelolaan keuangan desa selama pandemi COVID-19 di desa-desa di sekitar Distrik Biru-Biru, Deli Serdang Regency. Penelitian kuantitatif ini menggunakan data primer yang dikumpulkan dari survei kuesioner di 17 desa di Distrik Biru-Biru, Deli Serdang Regency, dari Januari hingga Maret 2022. Sampel terdiri dari kepala desa, sekretaris, dan kepala keuangan. Total responden adalah 51. Hasil penelitian ini menunjukkan bahwa akuntabilitas dan pemahaman pejabat desa memiliki efek positif dan signifikan pada manajemen keuangan desa, tetapi transparansi memiliki efek negatif pada pemerintahan keuangan desa. Oleh karena itu, pemahaman yang baik dari para pejabat desa akan meningkatkan manajemen keuangan desa dan memenuhi harapan pemerintah pusat untuk memajukan perekonomian masyarakat pedesaan Indonesia, terutama selama pandemi COVID-19.
Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency) Sahala Purba; Junika Napitupulu; Andro Siregar
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3258

Abstract

This study aims to examine the effect of the competence of village government officials, citizen participation, application of information technology, organizational commitment, transparency, and internal control systems on the accountability of village fund management in village government. This study is a quantitative study using primary data obtained by distributing questionnaires. The analysis method used is multiple linear regression. This study was conducted in 11 villages in Dayun District, Siak Regency, Riau Province, Indonesia.  Each village was represented by 4 respondents consisting of the village head, village secretary, financial officer, and 1 member of the Village Consultative Agency (BPD). The research was conducted from April to May 2022. The results show that the competence of village officials, citizen participation, the application of information technology, and internal control systems have an effect on the accountability of village fund management, but organizational commitment and transparency have no effect on the accountability of village fund management. Adequate competence of village officials, high citizen participation, application of good information technology, and application of an appropriate internal control system can increase the accountability of village fund management during the COVID-19 pandemic.
Penerapan Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35: (Studi Kasus Pada Panti Asuhan Kasih Murni Tahun 2021) Sahala Purba; Andro Siregar; Rasdianta Purba; Melva Esnida Saragih; Vivi Valensia br Karo; Purnama Sari Sinulingga; Emiya Brahmana
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 1: Januari 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i1.69

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 Orphanage Kasih Murni. 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.
IMPLEMENTASI ISAK 35 LAPORAN FINANSIAL ORGANISASI NON LABA PADA PANTI ASUHAN TERANG FAJAR Sahala Purba; Junika Napitupulu; Dompak Pasaribu; Sofia Imelda Simbolon; Sarah Gracella; Novelita Manullang; Vebina Natalia
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i2.4852

Abstract

Tujuan penyuluhan ini salah satu bentuk dari pengembangan organisasi non laba untuk menerapkan laporan keuangan sesuai ISAK 35 pada anti asuhan Terang Fajar. Waktu penyuluhan ini di lakukan 1 hari, pada tanggal 13 Dasember 2020. Penulis mewawancari pemilik Panti Asuhan Terang Fajar. Setelah melakukan temuan dilapangan hasil peneliti menunjukkan bahwa pencatatan laporan keuangan panti asuhan Terang Fajar masih menlakukan metode sederhana yaitu mencatat penerimaan dan pengeluaran saja tidak sesuai dengan ISAK 35. Dengan adanya penyuluhan ini, Panti Asuhan Terang Fajar dapat menyusun laporan finansial sesuai dengan standar ISAK 35 yang harus menyajikan dalam lima bentuk laporan keuangan antara lain laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan.
PELATIHAN AKUNTANSI PENGELOLAAN KEUANGAN DESA: Pada Desa Baru Kecamatan Pancur Batu Kabupaten Deli Serdang Melanthon Rumapea; Arthur Simanjuntak; Duma Megaria Elisabeth; Mitha Christina Ginting; Sahala Purba; Septony Benyamin Siahaan; Dompak Pasaribu; Rike Yolanda Panjaitan; Wesly Andri Simanjuntak; Januardi Mesakh
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1586.714 KB) | DOI: 10.46880/methabdi.Vol1No1.pp10-18

Abstract

The purpose of this training is to increase the knowledge of village heads and village officials about accounting, so that they can record village financial transactions accurately and correctly. The method of implementing community service activities is carried out in several stages, namely the preparation stage, implementation stage, evaluation stage and reporting stage. The results of interviews with the Village Head and Village Apparatus regarding village financial management include: 1. Planning Stage: in this stage the village head and village apparatus identify problems that exist in the field later, accommodate proposals given by the community through the Badan Permusyawaratan Desa (BPD) as well as community leaders. 2. Implementation Phase: Submissions for implementation activities can be accepted if they have completed the activity implementation documents. 3. Administration stage: the treasurer must compile a report, how much is the income and how much is the expenditure, then everything is detailed for what the funds are used for. 4. Reporting Stage: At the reporting stage, the village treasurer is responsible. The village treasurer has the obligation to record every end of the month in an orderly manner and account for money through an accountability report. 5. Accountability Stage: the village head is basically responsible to the people where the accountability procedure will be submitted to the Bupati/Walikota through the Camat.
PELAYANAN E-SPT OLEH PARA RELAWAN PAJAK DI KPP DJP WILAYAH SUMUT 1 MEDAN Melanthon Rumapea; Arthur Simanjuntak; Duma M. Elisabeth; Mitha C. Ginting; Lamria Sagala; Sahala Purba; Septony B. Siahaan; Dompak Pasaribu; Rike Y. Panjaitan; Wesly A. Simanjuntak; Rimky M. P. Simanjuntak; Gracesiela Y. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 2 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.649 KB) | DOI: 10.46880/methabdi.Vol1No2.pp76-79

Abstract

This community service activity is one of the manifestations of the Tri Dharma Perguruan Tinggi, which is to provide benefits to the community in this case to taxpayers who are domiciled at the Tax Service Office (KPP) in the working area of ​​the Directorate General of Taxes (DJP) of North Sumatra 1. Several KPPs that were appointed partners were KPPs of Medan Timur, Medan Petisah, Binjai and Lubuk Pakam. These activities include serving taxpayers, discussing, helping to calculate, and determining the amount of income tax deposits that must be fulfilled by taxpayers along with filling and reporting their annual SPT online (e-SPT). For the Indonesian Methodist University, especially the Faculty of Economics, this activity is a role to support the Government, especially in the inclusion of tax awareness which is being activated and programmed by the Directorate General of Taxes as well as to better foster relationships with the surrounding community. This activity begins with a meeting to explore the needs of partners, in this case, the DGT/KPP. Then the Tax Volunteer recruitment process is carried out in the form of written tests and interviews. Next, we compiled soft skills material for Tax Volunteers, namely FE UMI students who had been trained as volunteers, and coordinated the timing of this activity.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM (USAHA MIKRO, KECIL DAN MENENGAH) PADA DESA BINAAN LUMBAN PEA TIMUR KECAMATAN BALIGE KABUPATEN TOBA Thomas Sumarsan Goh; Dimita H. P. Purba; Duma M. Elisabeth; Ivo M. Silitonga; Wesly A. Simanjuntak; Hotlan Butar-Butar; Jatongam Nainggolan; Arison Nainggolan; Rahel Junita; Eva Julia G. Harianja; Sahala Purba; Januardi Mesakh; Fati G. N. Larosa; Tri Darma Sipayung; Rimky M. P. Simanjuntak
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 1 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1885.091 KB) | DOI: 10.46880/methabdi.Vol2No1.pp50-53

Abstract

The Service Team in collaboration with the Lumban Pea Timur, Kabupaten Toba, helps MSME actors in improving and developing their products through a marketing approach, recording transactions clearly, completely and correctly, so that in the end MSME actors can carry out their business activities. As a benefit of this assistance, in the form of cooperation carried out by two institutions, namely MSME actors will benefit from knowledge and skills to increase sales and record transactions that are useful for decision making. For the Service Team, it will add relationships and understanding of community business activities.
PENINGKATAN LITERASI DAN PELATIHAN FINANCIAL TEKNOLOGY BAGI MAHASISWA DAN DOSEN DI UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Yosephine Natalita Sembiring; Dimita H. P. Purba; Melanthon Rumapea; Rintan Saragih; Duma M. Elisabeth; Thomas Sumarsan Goh; Sahala Purba; Arison Nainggolan; Rimky M. P. Simanjuntak; Rahel Junita; Tri Darma Sipayung; Apriani M. Sibarani
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 2 No 2 (2022): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.402 KB) | DOI: 10.46880/methabdi.Vol2No2.pp161-166

Abstract

Financial Technology, also known as FinTech, is digital finance which is currently on the rise. People have started to get used to using it, although some still feel foreign. While the benefits felt by the presence of FinTech are quite positive because they can increase the effectiveness and efficiency of time. We can find one of its uses in the marketplace. This community service activity is carried out in the St. Catholic University environment. Thomas Medan as a partner for students and lecturers. This service activity focuses on training and increasing financial technology literacy. While the output of this activity is increasing the readiness of partners in using fintech so that partners as a community can support financial inclusion to access and use the full services of existing financial institutions in a timely, more informative manner at a relatively low cost.
SISTEM AKUNTANSI PENDAPATAN PADA BADAN PENGELOLA KEUANGAN, PENDAPATAN DAN ASET DAERAH KOTA TEBING TINGGI Annelise Sasmita Tobing; Sahala Purba; Duma Megaria Elisabeth
Majalah Ilmiah METHODA Vol. 7 No. 2 (2017): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol7No2.pp18-25

Abstract

Penelitian ini bertujuan untuk mengetahui Penerapan Sistem Akuntansi Pendapatan Terhadap Pendapatan Asli Daerah di Badan Pengelola Keuangan, Pendapatan dan Aset Daerah Kota Tebing Tinggi. Data yang dikumpulkan berupa data sekunder yang diperoleh dari sumber pihak – pihak lain di perusahaan, yang sudah diolah dan relevan dengan penelitian ini, seperti gambaran umum perusahaan yang meliputi sejarah, pergantian Dinas Pendapatan, dan Jabatan Fungsional serta informasi penerapan sistem akuntansi pendapatan di BPKPAD terhadap Pendapatan Asli Daerah. Metode analisis penelitan ini menggunakan metode data kualitatif mengumpulkan dan menyajikan data, menganalisis dan mengembangkan teori. Hasil penelitian ini menjelaskan bahwa menurunnya efisiensi dan efektifitas Pemerintah Kota Tebing Tinggi dalam mengelola dan memanfaatkan potensi daerah dan digunakan untuk peningkatan kesejahteraan masyarakat dan belum optimalnya koordinasi antar unit kerja, dan menunjukkan bahwa Sistem Akuntansi Pendapatan yang diterapkan terhadap Pendapatan Asli Daerah di BPKPAD Kota Tebing Tinggi belum baik pada tahun 2013 – 2016 yang terdapat kekurangsempurnaan dalam pecatatan yang dilakukan oleh Bendahara Penerimaan atas semua penerimaan ke aplikasi SIMDA.
Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja GMI Effatha Sahala Purba; Novelita Manullang
Jurnal Ilmiah Accusi Vol. 5 No. 1 (2023): Jurnal Ilmiah AccUsi - Vol 5 No 1 Mei 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v5i1.480

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
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