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Sahala Purba
Universitas Methodist Indonesia
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PENGGUNAAN ISAK 35 DIDALAM LAPORAN KEUANGAN ORGANISASI NONLABA PADA GEREJA GMI “ANUGERAH” SIMPANG RAYA Stefanus Andy; Purba, Sahala
Multidisiplin Pengabdian Kepada Masyarakat Vol. 3 No. 01 (2024): Multidisiplin Pengabdian Kepada Masyarakat 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Gereja Methodist termasuk salah satu anggota Persekutuan Gereja-Gereja Seluruh Indonesua (PGI). Dalam melaksanakan tugas pelayanan gerja, juga membutuhkan dana agar tujuan dan program gereja tercapai. Gereja wajib membuat laporan keuangan sebagai pertanggung jawaban kepada anggota jemaat. Untuk memudahkan penyusunan laporan keuangan ikatan akuntansi indonesia menerbitkan standat yaitu Interpretasi standar akuntansi keuangan 35 ( ISAK 35). Agar mempermudah GMI “Anugerah” memperoleh sumber dana dari luar. Tujuan penelitian adalah perbandingan laporan keuangan yang ada di GMI ‘Anugerah” dengan yang sesuai di ISAK 35 dapat dipahami secara sederhana, penelitian ini menggunakan metode kualitatif . dalam pengumpulan data peneliti menggunakan teknik observasi dengan melakukan perbandingan laporan keuangan yang ada di GMI “anugerah” dan yang sesuai dengan ISAK 35. Hasilnya dalam penyusunan GMI “ anugerah” hanya , pemasukan dan pengeluaran hal ini tidak relevan dengan ISAK 35. Kesimpulan dari penelitian dalam perencanaan laporan keuangan GMI‘’Anugerah” tidak sesuai dengan ISAK 35.
PENERAPAN ISAK 35 TENTANG LAPORAN KEUANGAN ORGANISASI NON LABA PADA GEREJA METHODIST INDONESIA DOLOK NAGODANG Reymondo Simanjuntak; Sahala Purba
Multidisiplin Pengabdian Kepada Masyarakat Vol. 3 No. 01 (2024): Multidisiplin Pengabdian Kepada Masyarakat 2024
Publisher : Sean Institute

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Abstract

Interpretasi baru terhadap aturan pelaporan keuangan dipilih oleh Ikatan Akuntan Indonesia (IAI) karena pentingnya laporan keuangan bagi organisasi nirlaba, khususnya GMI Dolok Nagodang. ISAK 35, Interpretasi Standar Akuntansi Keuangan Nomor 35, merupakan salah satu hasil reformasi PSAK 1: Penyajian Laporan Keuangan. Tujuan ISAK 35 adalah untuk meningkatkan relevansi, komparabilitas, dan kemudahan pemahaman pelaporan keuangan. Standar ini akan membantu GMI Dolok Nagodang dalam mendapatkan sponsor eksternal. Penelitian ini bertujuan agar mendapatkan pemahaman tentang bagaimana laporan keuangan di GMI Dolok Nagodang dibandingkan dengan laporan keuangannya yang diurutkan menurut ISAK 35. Penelitian ini bersifat kualitatif dan membandingkan teori ISAK 35 dengan praktik GMI Dolok Nagodang melalui analisis deskriptif. Dalam penelitian ini, data dikumpulkan melalui observasi. Hasil penelitian memperlihatkan bahwa GMI Dolok Nagodang belum melakukan pelaporan keuangannya sesuai dengan standar yang berlaku, khususnya ISAK 35 karena laporan keuangannya hanya mencakup laporan penerimaan dan pengeluaran.
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): SEPTEMBER
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
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA PANTI ASUHAN SENDORO MEDAN Sahala Purba; Intan Nazara; Steven Gulo3; Vinsensia Ratna; Hellen Sembiring; Boyke Sinurat; Adrian Arya; Jevon Zebua
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. Spesial Issues 1 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v2iSpesial Issues 1.1180

Abstract

Perkembangan entitas nirlaba ditengah masyarakat menuntut suatu entitas nirlaba untuk memiliki laporan keuangan sesuai dengan Standar akuntansi yang berlaku. Panti asuhan merupakan sebuah entitas nonlaba yang memiliki tujuan untuk tidak menghasilkan laba. Sehingga, pertanggung jawaban keuangan Panti asuhan adalah hal yang penting guna untuk memberi informasi kepada para donatur dan pengguna laporan keuangan yang hendak memberikan sumbangan pada panti asuhan tersebut. Pertanggung jawaban keuangan yang baik dapat disajikan sesuai dengan Sandar Akuntansi Umum yang berlaku. Standar Akuntansi Keuangan No. 35 (ISAK 35) merupakan sebuah standar akuntansi yang mengatur tentang penyajian pelaporan keuanga entitas nonlaba. Penelitian ini bertujuan untuk menyusun laporan keuangan Panti asuhan sendoro Medan sesuai dengan ISAK 35 dimana Laporan Keuangan yang dihasilkan terdiri dari Laporan Posisi keuangan, Laporan Penghasilan Komprehensif, Laporan Arus kas dan Catatan atas Laporan Keuangan.
Analisis Informasi Keuangan Dalam Mengevaluasi Kinerja Pemerintah Kabupaten Batu Bara Purba, Sahala; Pratama, Putra; Panjaitan, Lady Cyntia; Situmorang, Intan Dewita
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.862

Abstract

This study is targeted at analyzing regional government fiscal performance from several points of view, including: degree of fiscal decentralization, scale of regional fiscal autonomy, PAD efficiency, PAD effectiveness, regional financial efficiency, regional fiscal effectiveness at BUMD level - contribution. This study is a quantitative descriptive type which is targeted at observing regional financial information in Batubara Regency from 2013 to 2022. In order to collect data, documentation techniques are used. And the analysis uses financial measures.Based on survey results, the scale of fiscal autonomy is classified as very low, namely around 9.78%, the degree of regional fiscal independence is very high at 87.30%, and the degree of fiscal decentralization is classified as very low, namely 8.01%. The effectiveness of PAD is 104.24 % is classified as very effective, PAD efficiency is classified as very efficient at 1.79%, Fiscal effectiveness is 107.83%, making it a very effective measure, Regional budget efficiency is 3.59% which can be said to be very efficient, The level of BUMD contribution is relatively low, namely 1.43 %. This study aims to enable the regional government and community to develop various aspects of Batubara regional government over the last ten years.
Kinerja Pemerintah Kabupaten Nias Utara Dari Sudut Rasio Laporan Keuangan Siahaan, Marta Nurfiza; Purba, Sahala; Pasaribu, Prengki Sahat Tua; Saragih, Yogi Natalis; Gea, Joni Kurniawan
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.904

Abstract

The purpose of measuring the performance of local government financial management is to improve government performance, but performance measurement will help improve the ultimate effectiveness of local financial management. This research is a quantitative descriptive research with the research subject of local government financial information in 2013-2022, and the research object of district PAD revenue. The data collection technique is documentation collection. The calculation results of the existing ratios show that the financial independence ratio of North Nias Regency is very low at 5%. The ratio of Regional Financial Dependence is high at 87%. The ratio of the degree of regional fiscal decentralization is low at 3%. The PAD effectiveness ratio is quite effective at 97%. The PAD efficiency ratio is quite effective at 3%. The local tax effectiveness ratio is less effective at 86%. The local tax efficiency ratio is very efficient at 3%. The ratio of the degree of contribution of BUMD in North Nias Regency contributes an average value of 6%. Based on the analysis of the report that North Nias Regency 2013-2022 can be stated in general that North Nias Regency is not good enough in financial implementation and management.
ANALYSIS OF FACTORS INFLUENCING RESPONSIBILITY FOR VILLAGE FUND MANAGEMENT IN THE VILLAGE OF NAMORAMBE RENCY Sahala Purba; NadiyaMeilaniTarigan
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.115

Abstract

This research discusses the competence of Village government, Internal Control System and Financial Accessibility towards village fund management accountability, this research is very useful for monitoring the accountability of Village Fund management in Namorambe District. This research is an explanatory research with a research design of 36 villages with a sample of 93 people who found village government officials. The information used is primary in nature and analyzed using the SPSS type 23 statistical test. This type of research is quantitative. The results of this research show that the Village Government Competence has a positive and significant impact on Village Fund Management Accountability, On the other hand, the Internal Control System and Financial Report Accessibility have a negative and significant impact on Village Fund Management Accountability. On the other hand, the Village Government Competence, Internal Control System, and Financial Report Accessibility simultaneously affect and significantly affect Village Fund Management Accountability. Keywords: Village Fund Management Accountability
Evaluasi laporan keuangan untuk menilai kinerja keuangan pemerintah daerah Simalungun Sahala Purba; Maria Astuti Br Gurusinga; Wilfredo Nahulae; Herlin Tresia Perbina Br Sitepu
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6512

Abstract

Based on the following metrics: (1) Regional Financial Independence Ratio, (2) Regional Financial Dependency Ratio, (3) Fiscal Decentralization Degree Ratio, (4) Original Income Effectiveness Ratio Regional, (5) Regional Original Income Efficiency Ratio, (6) Regional Tax Effectiveness Ratio, (7) Regional Tax Efficiency Ratio, and (8) BUMD Contribution Degree Ratio, this study attempts to analyze the financial performance of the Simalungun Regency Government in the 2013–2022 budget year. Data was gathered using a sampling technique. The results of the analysis show that the Simalungun Regency has a low Regional Financial Independence Ratio, and the region still depends on the central government. The Regional Financial Dependency Ratio is relatively low, and Simalungun still depends on external parties. Moreover, The Ratio of the Degree of Fiscal Decentralization is classified as low; The Ratio of the Effectiveness of regional owned-sources Income is classified as less effective; The Regional owned-sources Income Efficiency Ratio is very efficient; Tax Effectiveness Ratio is classified as quite effective; The Regional Tax Efficiency Ratio is classified as very efficient, and The Ratio of the Degree of Contribution of Regional Owned enterprise is classified as low.
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.
ANALYSIS OF PERFORMANCE EVALUATION OF THE SOUTH NIAS REGENCY GOVERNMENT REVIEWED FROM FINANCIAL STATEMENT INFORMATION Purba, Sahala; Laia, Merisa Aguspani; Samosir, Yosafat Renovaldo; Barus, Ike Anggraeni; Sinaga, Lusia Shelomita
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 12, No 1 (2024): Periode April - Juli
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jrma.v12i1.1385

Abstract

The objective is to examine the financial performance of local governments from various aspects, including the Regional Financial Independence Index, Regional Financial Dependence Index, Fiscal Decentralization Degree Index, Regional Original Revenue Effectiveness Index, PAD Efficiency Index, Regional Tax Effectiveness Index, Regional Tax Efficiency Index, and Regional Owned Enterprises Contribution Degree Index. This study is a quantitative descriptive study involving the Research Subject of the Financial statements of the Regional Government of South Nias Regency for the period 2013-2022. The results of the index research on regional financial independence have an average value of 2.06%, and can be categorized as still relatively low. The average regional financial dependence is 85.96%, and it can be said that it is still high. The average decentralized ratio is 12.06%, and can be categorized as low. The average effectiveness rate of PAD is 68.02% which is quite high. The average efficiency rate of PAD is 46% which is quite high. The average local tax efficiency rate of 1% is included in the ineffective category. The average local tax efficiency rate of 2% is included in the very good / efficient category. The ratio of BUMD contribution rate shows an average value of 1%, and the contribution received by BUMD is still low.Tujuan untuk mengkaji performa keuangan Pemerintah Daerah dari berbagai aspek, yang meliputi Indeks Kemandirian Keuangan Daerah, Indeks Ketergantungan Keuangan Daerah, Indeks Derajat Desentralisasi Fiskal, Indeks Efektivitas Pendapatan Asli Daerah, Indeks Efisiensi PAD, Indeks Efektivitas Pajak Daerah, Indeks Efisiensi Pajak Daerah, dan Indeks Derajat Kontribusi Badan Usaha Milik Daerah. Studi ini merupakan studi deskriptif kuantitatif yang melibatkan Subjek Penelitian laporan Keuangan pemerintah Daerah Kabupaten Nias Selatan untuk periode Tahun 2013-2022. Hasil penelitian indeks terhadap kemandirian keuangan daerah memiliki nilai rata-rata yakni 2,06%, dan dapat dikategorikan masih tergolong rendah sekali. Rata-rata ketergantungan keuangan daerah sebesar 85,96%, dan dapat dikatakan masih tinggi. Rata-rata rasio desentralisasi sebesar 12,06%, dan dapat dikategorikan rendah. Rata-rata tingkat efektivitas PAD yakni 68,02% yang tergolong cukup tinggi. Rata-rata tingkat efisiensi PAD sebesar 46% yang tergolong cukup tinggi. Rata-rata tingkat efisiensi pajak daerah sebesar 1% termasuk dalam kategori tidak efektif. Rata-rata tingkat efisiensi pajak daerah sebesar 2% termasuk dalam kategori sangat baik/efisien. Rasio tingkat kontribusi BUMD menunjukkan nilai rata-rata sebesar 1%, dan kontribusi yang diterima BUMD masih rendah.
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