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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Mirai Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Review Pendidikan dan Pengajaran (JRPP) MEDIA STUDI EKONOMI Jurnal Akuntansi Kompetif Balance Vocation Accounting Journal Jurnal Akuntansi Barelang Management Studies and Entrepreneurship Journal (MSEJ) Accounting and Business Journal Economics and Digital Business Review Jurnal Cahaya Mandalika Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Nobel Management Review Jurnal Abdimas Bina Bangsa Dharmas Education Journal (DE_Journal) JURNAL LENTERA AKUNTANSI Jurnal Minfo Polgan (JMP) EKONOMIKA45 AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Economic Reviews Journal Jurnal Bisnis Kompetitif Golden Ratio of Data in Summary Jurnal Comparative : Ekonomi Dan Bisnis Innovative: Journal Of Social Science Research Journal of Economic and Business (JEB) IIJSE Jurnal Pengabdian Masyarakat ISEI Akuntansi Pajak dan Kebijakan Ekonomi Digital Bata Ilyas Educational Management Review
Saribu, Ardin Dolok
Universitas HKBP Nommensen
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PEMANFAATAN BIAYA PEMASARAN UNTUK PENINGKATAN EFISIENSI, EFEKTIVITAS DAN PRODUKTIVITAS BERBASIS DEA Sinurat , Erna Anjelina; Siahaan, Yetty Deliani; Saribu, Ardin Dolok; Pardosi, Ririn Wantika; Manurung, Valentina; Ompusunggu, Joel Pardomuan; Saragi, Kurnya Suparto; Zai, Putri Five; Juliani Silitonga, Cristin Erni
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1751

Abstract

The Triangel Service conceptual model shows a close relationship between efficiency, effectiveness and marketing costs.DEA (Data Envelopment Analysis) method: DEA is proven effective in measuring the level of efficiency and effectiveness, providing an exact value for comparison between DMUs (Decision Making Units). Data Envelopment Analysis (DEA) is used to analyze effectiveness, efficiency, and productivity.1. The weakness in the main journal is the lack of focus on marketing cost allocation although DEA can measure efficiency and effectiveness, the analysis lacks depth in assessing the impact of marketing cost allocation on productivity. The main journal also has limitations in providing suggestions for improvements to the research results, which makes the results of the operation not run efficiently.
DAMPAK PENETAPAN HARGA TRANSFER TERHADAP PAJAK Rajagukguk, Eska; Kesia, Tiori; Saribu, Ardin Dolok; Banjarnahor, Yesi; Simamora, Naomi; Simanullang, Paken Taras; Turnip , Asmida Rosari; Zebua, Irfan Zebua
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1760

Abstract

Transfer price has an effectin tax avoidance, CompaniesCompanies try to find ways to divert their profits, instead of not paying their taxes, companies try to minimize their profits so that their taxes are also reduced.pay the tax, the company tries to minimize its profits so that the tax is also smaller.become smaller. That transfer pricing errors fell immediatelyafter the reforms, but then returned to its original level against the reformedtransfer pricing legislation was based on unfounded expectations of an increase and companies returned to manipulative practices.of improvement and that firms revert to their original transfer pricing manipulation practices once they are certain of the implications of the transfer pricing law.manipulation practices once they gain certainty about the implications of the new policy.of the new policy. Tax rate cuts will incentivizeincentivize transfer pricing due to more widespread profit shifting.widespread. This is because a higher withholding tax rate on royaltyroyalty payments encourage profit shifting through mispricing of goods.price of goods. Transfer Pricing can be done without being detrimental to tax authorities by using thetax authorities by using the OECD Method of setting a fair price.Translated with DeepL.com (free version)
STUDI LITERATUR: POPULARITAS DAN TINGKAT KEBERHASILAN ACTIVITY-BASED COSTING DI BERBAGAI NEGARA Siahaan, Johan; Br. Tobing, Gresi Lusina; Dolok Saribu, Ardin; Hutahaean, Marlia Olivia; Sembiring, Anisa Putri; Silaban, Ester; Miranda, Elsa; Simanjuntak, Evelyn
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8818

Abstract

This study aims to determine the popularity of Activity-Based Costing (ABC) methods and the success rates of countries adopting the ABC system. The research method used is a literature review. The main journal was used as a basis for comparison. The abstract is "Activity Based-Costing Around The World: Adoption, Implementation, Outcomes, and Criticism," supported by 20 other journals, both international and national. The most commonly used method in the supporting journals is the descriptive qualitative method. The study results show that the popularity of the ABC method is still dominated by Western (European) countries, which are generally developed countries. Meanwhile, in Asia and Africa, only a few companies implement the ABC method due to internal and external obstacles within the organization. On the other hand, some ABC-adopting countries, have different success rates in its implementation. This variation is generally caused by the availability of organizational resources, different levels of support from top management, and most commonly, insufficient understanding and knowledge about ABC.
INVESTIGATE THE IMPACT OF STRATEGY FLEXIBILITY ON PRODUCT INNOVATION: A LITERATURE REVIEW Saribu, Ardin Dolok
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1000

Abstract

In the current era of globalization, companies are required to be responsive to technological developments and economic progress in order to be able to face increasingly fierce competition. One way that can be done to deal with this problem is to innovate on products to produce products with superior quality in an effort to manage the business. This success can be achieved by implementing strategies in product innovation activities. By innovating products, the company's chances of getting new customers will be even greater and sales will increase
Peran Motivasi Dalam Upaya Meningkatkan Prestasi Belajar Generasi Muda Anak Pomparan Doloksaribu Kota Medan di Era Revolusi Industri 4.0 di Saat Moment Natal 2023 Saribu, Ardin Dolok; Sitompul, Andreas Sebastian; Harefa, Angel Octaviana
Jurnal Pengabdian Masyarakat Isei Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v2i1.249

Abstract

Pelaksanaan pengabdian ini dilatarbelakangi atas kepedulian kami perguruan tinggi terhadap anak-anak sekolah generasi muda pomparan doloksaribu se kota madya medan sekitarnya. Moment perayaan natal dijadikan panitia natal punguan doloksaribu kota medan sebagai wadah untuk memotivasi maju kembangnya prestasi anak anak generasi penerus doloksaribu dengan memberikan kesempatan bagi dosen dan mahasiswa Fakultas Ekonomi dan Bisnis Universitas HKBP Nommensen untuk memberikan motivasi dalam upaya meningkatkan prestasi belajar mereka. Pemberian motivasi untuk meningkatkan prestasi belajar ini sangat berguna bagi anak-anak sekolah mulai dari Sekolah Dasar (SD) sampai dengan Sekolah Menengah Atas (SMA). Pelaksanaan kegiatan pengabdian masyarakat oleh tim pelaksana pengabdian Universitas HKBP Nommensen bahwa anak-anak sekolah generasi penerus pomparan doloksaribu kota madya medan sekitarnya memiliki motivasi belajar yang tinggi dengan dukungan yang penuh dari setiap orang tua dan memberikan keleluasaan dengan dibawah pengawasan dalam pemanfaatan teknologi serta menyediakan akses jaringan internet agar mempermudah anak-anak generasi muda dalam meningkatkan semangat belajar mereka.
Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Pengukuran Kinerja Pusat Biaya Pada Pt Mahogany Annaris Nusantara Siahaan, Audrey; Sarah Monalisa Simanjuntak, Ardin Dolok Saribu,
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.7404

Abstract

ABSTRAK Setiap perusahaan menjalankan kegiatan usahanya untuk mencapai beberapa tujuan, antara lain laba, melayani kepentingan masyarakat, mencapai pertumbuhan yang pesat dan menjaga serta mempertahankan elangsungan hidup perusahaan. Tujuan Penelitian Untuk memproleh gambaran yang jelas mengenai bagaimana penerapan sistem akuntansi pertanggungjawaban pada Perusahaan PT Mahogany Annaris Nusantara dan Untuk mengetahui peranan akuntansi pertanggungjawaban sebagai alat penilai kinerja pusat biaya Perusahaan PT Mahogany Annaris Nusantara. Metode Penelitian Data Kualitatif adalah data yang diperoleh dari keterangan-keterangan secara tertulis biasanya dalam bentuk angka-angka seperti anggaran per bagian, biaya yang terjadi dalam satu periode akuntansi serta data-data lain yang dibutuhkan dalam penulisan ini.Hasil Penelitian Pertama, PT. Mahogany Annaris Nusantara merupakan salah satu perusahaan developer property professional dan terpercaya yang berada di wilayah Medan. Kedua, Pemanfaatan informasi akuntansi pertanggungjawaban pusat biaya dalam penilaian kinerja manajer pada PT. Mahogany Annaris Nusantara masih belum dilaksanakan secara maksimal, hal ini diketahu masih terjadi selisih merugikan yang cukup besar antara realisasi dan anggaran dari tahun 2021 sampai tahun 2023.Ketiga, Manajer keuangan kurang teliti dalam memprediksi kebutuhan biaya operasional hingga masih terjadinya selisih tersebut dikarenakan adanya kenaikan harga yang sebelumnya tidak diperkirakan sehingga hal tersebut menyebabkan peningkatan pengeluaran biaya perusahaan. Keempat, Akuntansi pertanggungjawaban pusat biaya dalam penilaian kinerja manajer pada PT. Mahogany Annaris Nusantara masih belum dilaksanakan secara maksimal, dikarenakan masih belum dilakukannya pemilahan biaya antara biaya terkendali dan tidak terkendali serta belum dilakukannya upaya untuk perbaikan yang lebih baik dalam pertanggungjawaban pusat biaya yang dipegang oleh Kabag Keuangan sehingga selisih yang besar masih terus terjadi selama 3 tahun berturut-turut. Kata Kunci: Penerapan Akuntansi, Pengukuran Kinerja, Pusat Biaya ABSTRACT Each company carries out its business activities to achieve several goals, including profits, serving the interests of the community, achieving rapid growth and maintaining and maintaining the survival of the company. The purpose of the research is to obtain a clear picture of how the accountability accounting system is implemented in PT Mahogany Annaris Nusantara Company and to find out the role of accountability accounting as a tool for assessing the performance of the cost center of PT Mahogany Annaris Nusantara Company.Qualitative Data Research Method is data obtained from written information, usually in the form of numbers such as budget per section, costs incurred in one accounting period and other data needed in this writing. The results of the first research, PT. Mahogany Annaris Nusantara is one of the professional and trusted property developer companies in the Medan area. Second, the use of cost center accountability accounting information in the performance assessment of managers at PT. Mahogany Annaris Nusantara is still not implemented optimally, this is known that there is still a considerable detrimental difference between realization and the budget from 2021 to 2023.Third, the financial manager is not careful in predicting the need for operational costs until the difference still occurs due to a price increase that was previously not expected so that it causes an increase in company expenses. Fourth, cost center accountability accounting in the assessment of manager performance at PT. Mahogany Annaris Nusantara is still not implemented optimally, because there is still no cost sorting between controlled and uncontrolled costs and no efforts have been made to improve the accountability of the cost center held by the Head of Finance so that large differences continue to occur for 3 consecutive years. Keywords: Accounting Application, Performance Measurement, Cost Center
Pengaruh Reformasi Anggaran Dan Partisipasi Penyusunan Anggaran Dan Pengendalian Internal Terhadap Kualitas Anggaran Dengan Konflik Kepentingan Sebagai Variabel Pemoderasi (Studi Kasus Pada Pemerintah Daerah Tapanuli Utara) Tambunan, Bonifasius H.; Sihombing, Halomoan S.; Saribu, Ardin Dolok
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5478

Abstract

The aim of the research is to find out the impact of the relationship between budget reform and participation in budget formulation and internal control on budget quality and conflict of interest as a moderation variable. Research methods use quantitative methods of causal research. The results of the research are: Budget Reforms versus Quality of Significant Impact Budget, Participation in Budgeting versus Qualitative Impacts Budget, Internal Controls Versus Non-Significant Quality, and Conflict of Interest Versus Quality of Budget with Conflicts of Interests. While the influence of moderation on the quality of budget reforms is not defined as a moderation variable, moderation of interest conflicts is defined by moderation as a variable of quality.
Analisis Kinerja Keuangan Pt Cahaya Bintang Medan Furniture Tbk Menggunakan Rasio Likuiditas, Solvabilitas Dan Profitabilitas Tahun 2020-2022 Andriyana Purba, Nova Sri; Manurung, Amran; Dolok Saribu, Ardin
Nobel Management Review Vol. 6 No. 1 (2025): Nobel Management Review
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v6i1.5127

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan PT Cahaya Bintang Medan Furniture Tbk dari tahun 2020 hingga 2022 dengan menggunakan rasio keuangan seperti likuiditas, solvabilitas, dan profitabilitas. Metode deskriptif kuantitatif digunakan dalam penelitian ini. Data sekunder yang digunakan berasal dari laporan keuangan perusahaan yang dipublikasikan di Bursa Efek Indonesia (BEI). Hasil analisis menunjukkan bahwa rasio likuiditas perusahaan turun dari tahun ke tahun, rasio solvabilitas meningkat, dan rasio profitabilitas berubah. Ini menunjukkan bahwa perusahaan kesulitan menjaga likuiditas, utang, dan profitabilitas. Penelitian ini diharapkan dapat membantu investor dan manajemen membuat keputusan keuangan yang lebih strategis untuk meningkatkan kinerja perusahaan di masa mendatang dan meningkatkan profitabilitas melalui peningkatan strategi penjualan dan pengendalian biaya.
Factors Affecting Financial Performance in the Banking Sector Listed on the Indonesia Stock Exchange Silalahi, Elli Dayanti; Siallagan, Hamonangan; Dolok Saribu, Ardin
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14256

Abstract

In the context of Indonesia's growing economy, a deep understanding of the factors that affect the financial performance of banks is essential to improve financial system stability and public trust. This study aims to analyze the influence of CAR, NPL, BOPO, and LDR on the financial performance of banks listed on the Indonesia Stock Exchange for the 2021-2023 period, with ROA as a proxy for financial performance. Using a quantitative approach, annual financial statement data is analyzed through multiple linear regression. The results of the study showed that BOPO had a significant effect on ROA, while NPL showed a significant negative impact. Meanwhile, CAR and LDR showed no significant influence. These findings make a practical contribution to banking management in optimizing the management of operational costs and credit risks, as well as being a reference in strategic decision-making. The novelty of this study lies in its comprehensive approach in analyzing the interaction of the four main financial ratios in the post-pandemic period (2021-2023), using actual data that has not been widely explored in the context of Indonesian banking, as well as providing the latest empirical evidence on the dominant influence of operational efficiency (BOPO) over other factors.
Penerapan Target Costing Dalam Mengurangi Biaya Produksi Simorangkir, Priscilla Claudia Maylani; Simanjuntak, Cindy Rulina; Saribu, Ardin Dolok; Siburian, Simon; Silaban, Marnisa; Sitanggang, Aprida Damayanti; Manik, Vitaloka; Zega, Oscarwan Fransisco
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2708

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam penerapan metode target costing sebagai strategi pengendalian biaya produksi dan optimalisasi laba perusahaan. Metode yang digunakan adalah studi literatur dengan menganalisis berbagai jurnal, artikel ilmiah, dan sumber pustaka relevan. Hasil kajian menunjukkan bahwa target costing merupakan pendekatan manajerial yang efektif, dimulai dari penetapan harga jual dan laba yang diharapkan, kemudian menentukan batas maksimal biaya produksi. Pendekatan ini mendorong efisiensi sejak tahap desain produk melalui kolaborasi tim lintas fungsi yang melibatkan pemasaran, R&D, produksi, keuangan, dan manajemen rantai pasok. Keterlibatan pemasok sejak awal juga terbukti memperkuat efisiensi biaya dan membangun kemitraan strategis jangka panjang. Namun demikian, kelemahan ditemukan dalam keterbatasan fokus pada efisiensi internal, kurangnya eksplorasi integrasi teknologi, dan implementasi sistem informasi yang mendukung proses target costing. Oleh karena itu, perusahaan disarankan untuk memperluas fokus pada efisiensi operasional internal, mengintegrasikan teknologi informasi, dan memperkuat koordinasi antar departemen guna mengoptimalkan manfaat dari target costing secara menyeluruh.
Co-Authors Adelima Hutabaalian Ambarita, Neibi Ezenia Amran Manurung Andriyana Purba, Nova Sri Anjeli Roulina Simanjuntak Arsita Tumimbo Audrey M Siahaan Audrey M. Siahaan Ayu Purba, Tri Sukma Banjarnahor, Agnes Laina Banjarnahor, Yesi Batubara, Wahyudi Bawamenewi, Mei Masrohani Bonifasius H. Tambunan, Bonifasius H. bonifasius tambunan Br Lumbangaol, Irma Shinta Uly Br Simangunsong, Yulia Gressella Br. Saragih, Kristian Armelindo Br. Siringoringo, Magdalena Judika Br. Tarigan, Zoyce Natalia Br. Tobing, Gresi Lusina D. Siahaan, Ruth Dwi Danri T Siboro Danri Toni Siboro Devi Anjelika Br Tamba Ebena Limbong, Bunga Avrilia Eliasiani Anggelika Br Ginting Erlina Erlina Farel Novsal Simamora Febrina Ruth Rebecca Marpaung Firman Soaloon Situmorang Gaol, Anju Rayman Lumban Gea, Riris Setiofani Ginting, Sinthya Angelica Girsang, Juan Ari Deo Grace Mende Theresia Ujung Gultom, Elysabeth Gresia Hamonangan Siallagan Harefa, Angel Octaviana Harefa, Cakra Famati Harefa, Christine Cahyanti Harefa, Hanna Julfa Hendrik ES Samosir Herti Diana Hutapea Hia, Resi Restu Hutabarat, Roselina Hutabarat, Winda Hutagalung, Feby Grisola Hutahaean, Marlia Olivia Hutajulu, Dean Christian Hutapea, Herti Diana Hutasoit , Herna Hutasoit, Naomi Serepina Ibrani, Ibrani iin elovani tarigan Iskandar Muda Juliani Silitonga, Cristin Erni Karnoan Marito Manullang Kesia, Tiori Laia, Hosea Lamsehat Simamora Lili Permatasari Liliana, Ola Venina Lubis, Imelda Fisianca LUMBAN GAOL, MANATAP BERLIANA Lumbangaol, Herawati Lumbantobin, Erwin Martulus M. Sihite, Ingot M. Situmorang, Riris Vina Magdalena Margaretha Ingrid Sihombing Manalu, Dauster Manalu, Elita Tia Monica Mangasa Sinurat Manik, Vitaloka Manullang, Anjelina Manullang, Tassya Teresa Manurung, JhonPiter Manurung, Valentina Marbun, Febtri Basaria Mardame Siregar, Ronia Renata Marpaung, Angel Lasmauli Marpaung, Irma Maureen Pasaribu, Eunike Petricia Meilinda Stefani Harefa Meliston Arianti Pasaribu Melvin Sanro Jacobest Nainggolan Mendofa, Cindy Grace Mendrofa, Tuberta Rosviani Meysin Rambe Mezsas Purba, Yudha Sadry Michael A. Butar-butar Miranda, Elsa Nababan, Elpina Nababan, Maria Eva Suryani Naibaho, John Peter Nainggolan, Desi Aminarti Nainggolan, Jestri Sumerdi Nainggolan, Melvin Sanro Jacobest Nainggolan, Ricco Nainggolan, Suwarni Nainggolan, Yuni Napitupulu, Viony Natasya Naulibasa, Maria Oktavia Novita Maywanty Hutajulu Ompu Sunggu, Della Waty Ompusunggu, Joel Pardomuan Panjaitan, Rizky Panjaitan, Saskia Pardosi, Ririn Wantika Parhusip, Dewi Armanda Pasaribu, Jesmelifa PB Permatasari, Lili Purba , Jessica Anastacia Purba, Nova Sri Andriyana Purba, Riska Anggita Putra, Adi Syah Putri A Sihaloho Putri Yola Lumbantoruan Putri Zega, Wendy Teguh Putri, Hanna R. Rajagukguk, Alda Rajagukguk, Eska Rajagukguk, Lusiana F Rajagukguk, Rahel Rut Syeba Rebekka Tamba, Junita Fina Rifka Sepliana Marpaung Rini Calarisa Siahaan Riski Nata Susanti Panjaitan Romanty Hutasoit Rosita Situmorang Royen Pandapotan Munthe S Sihombing, Halomoan Sahata Nababan Samosir, Hendrik E.S Samosir, Kisniah Samosir, Windri Viola Anggriani Santoso Pasaribu Saragi, Kurnya Suparto Sari Nainggolan , Erni Yuli sari Simarmata, Enjelia Nova Sembiring, Anisa Putri Siagian, Marianto Yus Siahaan, Audrey Siahaan, Audrey M. Siahaan, Johan Siahaan, Peggy Vania Siahaan, Pinta Romarito Siahaan, Sahat Martupa Siahaan, Yetty Deliani Sianipar, Yeremy Suparto Sianipar, Zefanya Putri Sianturi, Tiurmaida Mariati Sibarani, Alfen Siboro, Danri T Siburian, Simon Sihaloho, Dessy Nathalia Sihombing, Halomoan Sihombing, Halomoan S. Sihombing, Rolasma Oktavia Sihotang, Dian Putri Sijabat, Juni Debora Silaban, Ester Silaban, Ivan Jeremy H Silaban, Marnisa Silaban, Nurlela Silaban, Rahmat Silalahi, Elli Dayanti Silitonga, Cristin Erni Juliani Silitonga, Herlan Pranata Silitonga, Pirhot Christopher Simamora, Dian Sinar Simamora, Lamtiur Simamora, Naomi Simangunsong, James Simangunsong, Ryanni Sarah Simanjuntak , Christin Grace Simanjuntak, Aglesia Simanjuntak, Cindy Rulina Simanjuntak, Evelyn Simanjuntak, Hartati Simanjuntak, Sherlyna Simanjuntak, Sri Damai Simanullang, Paken Taras Simanullang, Renova Simanullang, Yuni Yessilia S. Simaremare, Risno Simatupang, Mula Simbolon, Anna Maria Simbolon, Meyken Simorangkir, Patar Simorangkir, Priscilla Claudia Maylani Sinaga, Averia Sinaga, Elisabet Sinaga, Elisabet Sihol Nauli Sinaga, Helena Artauli Sinaga, Jannes Sinaga, Roy Alfonso Efrain Sinaga, Sastri Sinurat , Erna Anjelina Sinurat, Mangasa Sirait , Yonatan Sirait, Ezra Theresia I. S. Siregar, Enjel Siringoringo, Magdalena J. Sitanggang, Aprida Damayanti Sitinjak, Putri Melati Sitohang, Rut Sahanaya Sitompul, Andreas Sebastian Sitompul, Tanti Sitorus, Aldi Situmeang, Lusi Feronika Situmorang , Mutiara Sormin, Ropinna Nadia Tampubolon, Gebi Oktavia Tampubolon, Helena Novitasari Tampubolon, Serenova Elizabeth Tanjung, Jeremia Pernandes Tarigan, Rosani Telaumbanua, Billy Anugerah Sosaraya Telaumbanua, Darni Santi Tesalonika, May Theresia Sihite, Ruth Oinike Tobing, Agustim Jamal Lumban Tobing, Ardin Lumban Tonius Marojahan Manik Turnip , Asmida Rosari Waruwu, Emmuel Prayer Winny Oktariska Zega Yana Br Ginting, Audira Hendri Yanti Enjelika Hutasoit Yoga Xaferius Gurning Yolanda Artha Pasaribu Yustina Siagian Zai, Putri Five Zebua, Irfan Zebua Zega, Nopitri Zega, Oscarwan Fransisco