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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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ANALISIS PELAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN TOBA Sahala Purba; Tri Wita Adeline Br Ginting; Aprili Yanti Tarigan; Jeremia Yan Rosky Siregar; Naomi Edrilyani Siregar
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.566

Abstract

Tujuan penelitian ini adalah untuk menguji kinerja keuangan pemerintah daerah dilihat dari 8 rasio keuangan pemerintah, data dianalisis secara deskriptif kuantitatif dengan subjek penelitian laporan keuangan Pemerintah Daerah Kabupaten Toba tahun 2020-2022. Teknik pengumpulan data yang dilakukan adalah teknik dokumentasi. Hasil penelitian menunjukkan kinerja keuangan pemerintah Kabupaten Toba sebagai berikut: (1) Rasio Kemandirian Keuangan, Rasio Ketergantungan Keuangan Daerah, dan Rasio Derajat Desentralisasi Fiskal menunjukkan hasil yang rendah sekali dengan nilai rerata sebesar 7,80%, 6,62%, dan 6,62%. (2) Rasio Efektivitas PAD dan Rasio Efektivitas Pajak Daerah menunjukkan hasil yang sangat efektif dengan nilai rerata sebesar 104,33% dan 111,68%. (3) Rasio Efisiensi PAD dan Rasio Efisiensi Pajak Daerah menunjukkan hasil yang sangat efisien dengan nilai rerata yang tinggi sebesar 98,47% dan 1,13%. (4) Rasio Derajat Kontribusi BUMD menunjukkan hasil yang cukup tinggi dengan nilai rerata 11,10%. Berdasarkan hasil analisis dapat dikatakan bahwa Kabupaten Toba belum cukup baik dalam pelaksanaan dan pengelolaan keuangan.
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
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Karo Sahala Purba; Winni Natalia Pardede; Paskaria Theofany br S. Milala; Efa Kristina br Purba; Maria Anjelina Santika Hutagaol
Management & Accounting Expose Vol 7, No 2 (2024)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v7i2.2192

Abstract

Tingkat kemiskinan dan pengangguran selama lima tahun terakhir ini mengalami kenaikan, padahal pendapatan transfer setiap tahunnya mengalami kenaikan. Penelitian bertujuan menguji kinerja keuangan pemerintah daerah dari 8 rasio. Objek penelitian ini adalah Laporan Keuangan Pemerintah Daerah Kabupaten Karo Tahun 2013-2022. Teknik pengumpulan data melalui teknik dokumentasi. Teknik analisis data yang dipakai yaitu indikator keuangan. Hasilnya menunjukkan bahwa Tingkat efektivitas PAD Kabupaten Karo menunjukkan nilai rata-rata sebesar 11,21%, 7,85%, 7,85%, dan 107,12%. Rasio efisiensi PAD.Tingkat efisiensi pajak daerah, tingkat efektivita pajak, dan tingkat beban BUMD menunjukkan nilai rata-rata sebesar 1,16%, 108,07%, 0,63%, dan 2,75%. Berdasarkan metode analisis laporan keuangan pemerintah Karo tahun 2013-2022 diketahui bahwa kinerja keuangan pemerintah kalori secara umum sangat baik, efektif dan efisien.
Assessing the Financial Performance of Nias Local Goverment Purba, Sahala; Pardede, Melani; Pakpahan, Esra Ronatio; Sebayang, Aditia; Simandalahi, Aldinus
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

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

Abstract

This research aims to evaluate the financial performance of the Nias Regency Regional Government based on financial report data from 2013 to 2022. The data collection method used is the documentation method, and data analysis is carried out using financial ratio analysis. The research results show that the financial performance of the Nias Regency Regional Government from 2013 to 2020 has several characteristics. The level of regional financial independence is still low with an average of 83.41%, but is in the high category. Nias Regency's regional autonomy also has a very low category with an average of 13.16%. The ratio of the degree of fiscal decentralization in Nias Regency is relatively low with an average of 10.88%. However, the effectiveness of Nias Regency's original regional income (PAD) from 2013 to 2022 is classified as very effective with an average of 108.46%. The regional original income (PAD) efficiency ratio shows a very efficient category with an average of 0.21%. The regional tax efficiency ratio is also classified as very efficient with an average of 2.43%. Meanwhile, the contribution ratio of regionally owned enterprises (BUMD) shows a fairly good contribution with an average of 11.31%. Overall, analysis of the financial reports of the Nias Regency Regional Government shows that their financial performance is quite good, effective and efficient.
Determinasi Pemantapan Masyarakat Dalam Penataan Dana Desa Sahala Purba; Ivo Maelina Silitonga; Tasya Dearmaria Simbolon
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.555

Abstract

This research was conducted to examine and analyze whether openness, accountability, and community involvement can affect the strengthening of the community in managing village funds in the Rawang Panca Arga sub-district, Asahan district, North Sumatra province. This research uses a quantitative approach. All village representative bodies in the Rawang Panca Arga sub-district are the population of this research. The research sample used a saturated sample so that 30 respondents were obtained. The data source in this research is primary data in the form of a questionnaire. The data analysis technique was carried out with descriptive statistics, data instrument testing, and hypothesis testing. This research shows that only openness has a positively and significantly effect on community stabilization in village fund management. Accountability and community involvement do not affect strengthening the community in managing village funds. This research can be a reference for strengthening village communities in managing village funds so that the use of village funds is right on target.
Digital Accounting Information System Implementation at BPKAD SAMOSIR District Kuras Purba; Rimky Mandala Putra Simanjuntak; Sahala Purba
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.43-59

Abstract

Problems at BPKAD Samosir Regency evolved over time with the changing landscape of information technology. Initially, BPKAD relied on Microsoft Office Excel software. However, with technological advancements, Microsoft Office Excel was superseded by e-finance applications. The e-finance application played a crucial role in supporting financial activities, particularly accounting, and was in use from 2019 until the conclusion of 2020. In early 2021, a further enhancement occurred as the SIPKD application (Regional Financial Management Information System) took over the role from the previous e-finance application. The aim of this research is to identify and analyze the factors that influence, either partially or simultaneously, the implementation of the Computer-Assisted Accounting System in the management of assets and finances of Samosir Regency. To conduct this research, researchers used quantitative methods with primary data, by distributing questionnaires to Samosir Regency BPKAD employees. Research participants are public service employees and honorary BPKAD Samosir Regency employees who have worked for at least two years and have made a direct contribution to the implementation of the Informal system. The research was conducted between March and April 2023. The results showed that the application of personal technical skills, user involvement, accounting expertise, and superior assistance had a positive and significant impact on the implementation of computerized accounting information systems, while training and education did not have a positive or significant impact on the implementation of information systems. computerized accounting. Human Resources Management plays a crucial role in the successful implementation and operation of Computerized Accounting Information Systems (CAIS) within an organization. This paper examines the key factors that influence the effective utilization of CAIS, including Personal Technical Ability, User Involvement, Training and Education, Accounting Knowledge, Leadership Support, and the Application of CAIS. The recommendation from this research is to add other variables outside the variables that have been researched, such as Good Government Governance, Use of Information Technology, and others. and conducting in-depth interviews regarding the advantages and disadvantages of implementing a computerized accounting information system. As well as adding references and expanding research objects such as all SKPD in Samosir Regency.
Optimalisasi Implementasi ISAK 35 dalam Organisasi Nonprofit: Upaya Sosialisasi di Panti Asuhan Pelita Harapan Purba, Sahala; Simanjuntak, Rimky Mandala Putra; Simanjuntak, Reymondo; Andy, Stefanus; Girsang , Chyndi; Sihombing, Vivin
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 4 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i4.2953

Abstract

Purpose: This approach is intended to accelerate the success of orphanages, with an emphasis on developing donor accountability through the preparation of financial documents that comply with ISAK 35 standards. Methodology: The first step of this approach was to interview orphanages regarding the recording mechanism and financial reporting to donors. To explain how the financial recording and reporting system complied with the relevant criteria, we conducted a socialization session. Results: Through the discussion process carried out by the service team, the challenges faced by orphanages in preparing financial reports that meet regulatory requirements have become clear. This is due to a lack of accounting knowledge among orphanage administrators who do not have an educational background in this field. implemented ISAK 35 in its financial reports. As a result, orphanages are motivated to improve their quality by preparing financial reports in accordance with applicable accounting standards, particularly by applying ISAK 35 principles. We hope that this will attract support from new donors. Limitations: The service team focused only on their observations of one orphanage, namely the Pelita Harapan Orphanage. The service team only uses analysis of the orphanage's white board which is displayed every day and The service team manipulates the transaction amount to maintain the privacy of the orphanage Contribution: This service activity at the orphanage shows the orphanage’s high enthusiasm to implement financial reporting in accordance with ISAK 35 in the future. Even though it has succeeded in increasing knowledge and interest in implementing orphanage financial reports according to ISAK 35, there are challenges that need to be overcome, namely, the orphanage's lack of knowledge in the field of accounting to present financial reports.
Pengimplementasian ISAK 35 Pada Laporan Keuangan Organisasi Non Laba Di Panti Asuhan Nobel Pelita Anak Bangsa Dan Panti Asuhan Terang Fajar Purba, Sahala; Sitohang, Santy Aji; Butar Butar, Erissa Antheresya; Hutagalung, Dewi Delima; Sitanggang, Ema Mastaria; Simbolon, Sofia Imelda; Gracella, Sarah; Manullang, Novelita; Natalia, Vebina
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 02 (2023): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v4i02.870

Abstract

This counseling is aimed at the development of non-profit organizations which are currently mushrooming a lot, one of which is the orphanage. One way that can be done to develop the orphanage is to increase the trust of donors in donating funds which can be reached by applying ISAK 35 to its financial reporting as a form of transparency from the orphanage. ISAK 35 is an accounting standard that regulates the presentation of financial statements of non-profit organizations. This counseling was carried out using an interview method involving one administrator and owner of the orphanage. This counseling was carried out in two days, namely December 19 and 20, 2023, from the findings of this service that the orphanage has taken responsibility for donors based only on proof of purchase invoices. With this counseling, it is hoped that the Nobel Pelita Orphanage and the Terang Fajar Children's Orphanage can prepare their financial reports according to the applicable standards, namely ISAK 35 and will produce financial reports consisting of a Statement of Financial Position, a Comprehensive Income Statement, a Statement of Cash Flows and Notes to Reports Finance.
PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN Zai, Ferra Pratiwi; Purba, Sahala; Nainggolan, Arison
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This study aims to examine the effect of the implementation of Good Government Governance (GGG) and Human Resources Competence on the quality of financial statement information in BPKPAD, West Nias Regency. This research is a quantitative study using primary data and using census in collecting data. To collect the data, researchers used a questionnaire given to all BPKPAD staff in West Nias Regency. The total number of staff BPKPAD Kab. West Nias as many as 50 people. To analyze the data, researchers used descriptive statistical analysis methods, classic assumption tests and multiple linear regression analysis. Of the 50 questionnaires distributed, only 47 questionnaires could be processed. Partially, the results of the study show that GGG has a significant influence on the quality of financial statement information and the competence of human resources has a significant influence on the quality of financial statement information. Together GGG and human resource competencies significantly influence the quality of financial statement information on BPKPAD in West Nias Regency.
Faktor -Faktor Yang Mempengaruhi Akuntabilitas Keuangan Desa pada Desa di Kecamatan Pahae Jae, Kabupaten Tapanuli Utara Purba, Sahala; Silalah, Mulatua
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1494

Abstract

This study aims to analyze and determine the effect of SPI, HR Quality, Transparency and Supervision on Village Financial Accountability in the Village in Pahae Jae District, North Tapanuli Regency, either partially or simultaneously. This type of research is quantitative research and uses primary data. The data collection method used was a questionnaire given to village officials in Pahae Jae District, totaling 40 respondents. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results of this study indicate that partially, SPI, Quality of Human Resources, and Supervision have a positive and significant effect while Transparency has a negative effect. Simultaneously SPI, Financial Accountability can be influenced by the quality of Human Resources, Transparency and Supervision in a positive and significant way in the Village in Pahae Jae District, North Tapanuli Regency.
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