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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 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 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 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 Akuntansi JIMEKA Jurnal Ilmiah METHONOMI METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Sahala Purba
Universitas Methodist Indonesia
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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.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Samosir sahala purba; Talita Sigiro; Octavia Nadeak; Sani Tampubolon; David Siahaan
VALUE Vol 5 No 1 (2024): Edisi April 2024 - September 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v5i1.1154

Abstract

Tujuan penelitian ini adalah untuk menguji kinerja keuangan pemerintah daerah Kabupaten Samosir dilihat dari 8 rasio keuangan pemerintah, data dianalisis secara deskriptif kuantitatif dengan subjek penelitian laporan keuangan Pemerintah Daerah Kabupaten Samosir tahun 2013-2022. Teknik pengumpulan data yang dilakukan adalah teknik dokumentasi. Hasil penelitian menunjukkan kinerja keuangan pemerintah Kabupaten Samosir sebagai berikut: rasio kemandirian keuangan daerah, rasio ketergantungan keuangan daerah, dan rasio derajat desentralisasi fiskal menunjukkan hasil yang rendah sekali, rasio efektivitas PAD dan rasio efektivitas pajak daerah menunjukkan hasil yang sangat efektif, rasio efisiensi PAD dan rasio efisiensi pajak daerah menunjukkan hasil yang efektif dan sangat efisien, serta rasio derajat kontribusi BUMD menunjukkan hasil yang berkontribusi rendah. Berdasarkan hasil analisis dapat dikatakan bahwa Kabupaten Samosir belum cukup baik dalam pelaksanaan dan pengelolaan keuangan. Adapun implikasi penelitian ini adalah agar pemerintah daerah dapat meningkatkan kinerja keuangan dari 8 Rasio yang penelitian angkat
Financial Reporting Analysis To Measure The Financial Performance Of The Local Government Of Toba Regency Sahala Purba; Rani Agustines Purba; Lucyanna Yosephine Simangunsong; Nadia A.V.E Gultom; Agnes Patricia R. Sinaga
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3175

Abstract

The purpose of this study is to examine the financial performance of local governments seen from 8 government financial ratios, the data is analyzed descriptively quantitatively with the subject of research on the financial statements of the Regional Government of Toba Regency for 2020-2022. The data collection technique carried out is a documentation technique. The results showed that the financial performance of the Toba Regency government as follows: (1) The Financial Independence Ratio, Regional Financial Dependence Ratio, and Fiscal Decentralization Degree Ratio showed very low results with average values of 7.80%, 6.62%, and 6.62%. (2) The PAD Effectiveness Ratio and Regional Tax Effectiveness Ratio showed very effective results with average values of 104.33% and 111.68%. (3) The PAD Efficiency Ratio and Regional Tax Efficiency Ratio showed very efficient results with high average values of 98.47% and 1.13%. (4) The ratio of BUMD Contribution Degrees shows quite high results with an average value of 11.10%. Based on the results of the analysis, it can be said that Toba Regency has not been good enough in financial implementation and management.
Eksplorasi Teknologi Perpajakan (E-Filling) dalam Strategi Personal Selling: Studi Kasus pada KPP Pratama Bangkalan Sahala Purba; Lassio Siahaan
JEMAP Vol 7, No 1: April 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i1.11139

Abstract

Strategi jemput bola (personal sales) merupakan strategi yang dilakukan oleh penyedia jasa dengan cara menghubungi atau mengunjungi pelanggannya secara langsung, seperti pada proses pelayanan perpajakan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh teknologi perpajakan dengan personal sales terhadap tingkat kepatuhan wajib pajak di Kabupaten Bangkalan yang melaporkannya ke KPP Pratama Bangkalan. Penelitian ini menggunakan metode kualitatif melalui data primer yang diambil dari wawancara dengan pekerja magang di KPP Pratama Bangkalan serta beberapa literatur. Hasil penelitian menunjukkan bahwa tingkat pemahaman wajib pajak terhadap teknologi perpajakan dapat ditingkatkan melalui pendekatan sosialisasi dan pendampingan yang lebih insentif yaitu program layanan personal sales yang dilakukan oleh KPP Pratama Bangkalan. Kontribusi penelitian ini memberikan wawasan berharga tentang bagaimana teknologi perpajakan dapat memberikan dampak positif terhadap kepatuhan wajib pajak dan efisiensi pengelolaan pajak di tingkat daerah. Kontribusi lain dalam penelitian ini dapat menjadi dasar perbaikan lebih lanjut atau masa depan dalam pemanfaatan teknologi perpajakan, serta pelayanan penjualan perorangan dalam konteks perpajakan daerah khususnya di Kabupaten Bangkalan.
DETERMINASI DALAM KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Sahala Purba; Rasdianta Purba
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15264

Abstract

This study aims to understand and analyze the impact of accounting knowledge, government internal management systems, the use of information technology, and the internal audit function. This research uses primary data using a questionnaire to gather the data. This research was conducted in Regional Apparatus Organizations throughout Deli Serdang Regency. The respondents in this study were 69 people. The results of this study found that accounting knowledge, government internal management systems, and the use of information technology have a positive impact on the quality of local government financial reports, while the internal audit function has a negative impact on the quality of local government financial information. The implication of this research is that having good accounting knowledge is supported by a strong government internal management system, and the use of information technology and the existence of an optimal internal audit function will be able to increase the quality of local government financial information in all local governments in Indonesia, especially in districts Deli Serdang.
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.
PRAKTIK ISAK 35 ATAS PENGELOLAAN PEWARTAAN FINANSIAL ORGANISASI NON-LABA DI GEREJA KATEDRAL ST. THERESIA LISIEUX SIBOLGA Purba, Sahala; Calista, Calista
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 3 No 2 (2023): JUSTIKA : Jurnal Sistem Informasi Akuntansi
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.v3i2.2961

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 St. Paul's Cathedral Paul 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.
Evaluation of Financial Statements in Assessing the Financial Performance of the Local Government of South Labuhanbatu Regency Purba, Sahala; Marpaung, Catherine Audry Rebecca; Sinaga, Deda Sasmita; Ginting, Emisa Clara Br; Sirait, Tessa Anggraini
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5355

Abstract

South Labuhanbatu Regency financial management is limited by established regulations, such as South Labuhanbatu Regent Regulation Number 66 of 2018 concerning Management of Information and Documentation Services within the South Labuhanbatu Regency Government. The South Labuhanbatu Regency Government carries out observations and research in carrying out research, as was carried out in research using a methodology published in 2018This study aims to evaluate the financial performance of the local government of South Labuhanbatu Regency based on the following factors: (1) Regional Autonomy Level Ratio (2) Regional Financial Dependence Ratio (3) Fiscal Decentralization Rate Ratio (4) Regional Original Revenue Effectiveness Ratio (5) Regional Original Revenue Efficiency Ratio (6) Regional Fiscal Management Effectiveness Ratio (7) Regional Tax Management Efficiency Ratio (8) Contribution Rate Ratio of Regional Owned Enterprises. The data is analyzed based on the theories of previous experts, then explained in detail for decision making on the financial performance of local governments. Based on the research conducted, the results show the regional financial performance of South Labuhanbatu Regency from 2013 to 2022 as follows: (1) The Regional Autonomy Level Ratio shows a very low level, with an average value of 6.98%, (2) the Regional Financial Dependence Ratio shows a high category, with an average value of 90.75%, (3) The Fiscal Decentralization Rate Ratio shows a very low level, with an average of 6.21%, (4) the Regional Original Revenue Effectiveness Ratio shows the less effective category with an average of 7.87%, (5) the Regional Original Revenue Efficiency Ratio shows the very efficient category with an average of 92.93%, (6) the Regional Fiscal Management Effectiveness Ratio shows the fairly effective category with an average of 97.74%, (7) the Regional Tax Management Efficiency Ratio shows the efficient category with an average of 19.37%, (8) The ratio of the degree of contribution of Regional-Owned Enterprises shows a contribution of 2.87%. So in this case the central government has failed in developing BUMD in South Labuhanbatu district. From the results of this analysis, it can be concluded that overall the development of South Labuhanbatu Regency carried out by the central government has been successfully implemented, this can be seen from the analysis of regional government financial reports which are reviewed from 8 measurement proportions, South Labuhanbatu Regency which has 4 measurement proportions that have been successful , while the proportion of 4 measurements that were unsuccessful, it can be seen that the proportion of measurements that were successful and those that were unsuccessful were the same. The suggestion in this analysis is that the South Labuhanbatu regional government can optimize human resources and natural resources as well as pay attention to infrastructure development and also increase the number of years of observation.
Penerapan ISAK 35 tentang Laporan Keuangan Organisasi Non-Laba pada Gereja HKI Tigabolon Siahaan, Lassio; Purba, Sahala
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v3i2.2786

Abstract

Purpose: The purpose of this research is to make a comparison of the HKI Tigabolon church's preparation of financial reports in accordance with the provisions of ISAK 35. Methodology: This research uses a qualitative method with a descriptive analysis approach, comparing the theory contained in ISAK 35 with its implementation at the HKI Tigabolon Church. Data collection was carried out through observation techniques Results: The results of the research show that the Tigabolon HKI church has not undertaken its financial reporting process in accordance with current regulations, in particular ISAK 35, as its financial reports only contain information about cash receipts and expenditures. Limitation: This research focuses only on one church. Contribution: This research can encourage non-profit institutions, especially the HKI Tigabolon Church, to fully implement the current accounting standards, namely the comprehensive ISAK 35, to prepare appropriate financial reports.
ANALISIS INFORMASI KEUANGAN DALAM MENGEVALUASI KINERJA PEMERINTAHAN KABUPATEN DELI SERDANG Purba, Sahala; Nadeak, Heri Imanuel; Siregar, Elizabeth; Damanik, Nia Tabita; Purba, Dian Herdeliani
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1359

Abstract

Penelitianl ini bertujuanl untuk menganilisis Kinerjal Keuangan Pemerintahl Kabupaten Simalungun untuk tahunl anggaran 2013 - 2022 dilihatl dari : (1) Rasiol Kemandirian Keuanganl Daerah, (2) Rasiol Ketergantungan Keuanganl Daerah, (3) Rasiol Derajat Desentralisasi Fiskal, (4) Rasiol Efektifitas Pendapatan Asli lDaerah, (5) Rasiol Efisiensi Pendapatan Asli lDaerah, (6) Rasiol Efektifitas Pajakl Daerah, (7) Rasiol Efisiensi Pajakl Daerah, danl (8) Rasiol Derajat Kontribusil BUMD. Pengumpulan data menggunakan metode sampling.lllllllllllllllllllllllllllllllllllllll
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 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 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 Lamria Sagala Lassio Siahaan Leni Siagian Lucyanna Yosephine Simangunsong Lumban Tobing, Rizki 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 Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Missa Kristina Nababan Mitha Christina Ginting Mulatua P Silalahi Mulatua P. Silalahi 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 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 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 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