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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 Golden Ratio of Data in Summary Worksheet : Jurnal Akuntansi Jurnal Comparative : Ekonomi Dan Bisnis Innovative: Journal Of Social Science Research Sharing: Journal Of Islamic Economics, Management And Business Science and Education Journal 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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PENERAPAN TARGET COSTING DALAM UPAYA MENINGKATKAN EFISISENSI BIAYA PRODUKSI Manalu, Elita Tia Monica; Hia, Resi Restu; Saribu, Ardin Dolok; Zega, Nopitri; Sijabat, Juni Debora; Nainggolan, Jestri Sumerdi; Simatupang, Mula
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2144

Abstract

The main objective of this critical journal is to analyze the advantages and disadvantages of the main journal articles in the application of target costing in an effort to improve production cost efficiency. This study uses a target costing approach which is expected to be an effective production cost control tool. The research method used is the literature study method. The main journal used is "TARGET COSTING: EXPLORING THE CONCEPT AND ITS RELATION TO COMPETITIVENESS" and several other national comparative journals. The results of the study revealed that the Implementation of Target Costing is a crucial strategy in improving the efficiency of the company's production costs amidst increasingly tight market competition, Target Costing allows companies to be more adaptive to changes in consumer needs and tastes. Strategically, Target Costing not only functions as a cost control tool, but also as a managerial approach that is integrated with long-term planning, Target Costing not only functions as a cost control tool, but also as a managerial approach that is integrated with long-term planning. Keywords: Target costing, Efficiency, Production costs, Competitiveness, Cost control
RELEVANSI DAN ADAPTASI SISTEM ABC DALAM LINGKUNGAN BISNIS YANG BERAGAM Sitorus, Aldi; sari Simarmata, Enjelia Nova; Saribu, Ardin Dolok; Hutajulu, Dean Christian; Nainggolan, Suwarni; Hutasoit , Herna; Siahaan, Peggy Vania; Purba , Jessica Anastacia
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2149

Abstract

Tujuan utama dari critical jurnal ini adalah menganalisis kelebihan dan kelemahan dari sistem Activity-Based Costing (ABC), sebagai metode pengelolaan biaya yang semakin banyak diterapkan di berbagai sektor industri. Salah satu keunggulan utama dari ABC adalah kemampuannya dalam mengalokasikan biaya tidak langsung secara lebih akurat, khususnya dalam lingkungan bisnis yang memiliki tingkat keragaman produk dan layanan yang tinggi. Dengan pendekatan berbasis aktivitas, sistem ini membantu perusahaan memahami secara lebih rinci bagaimana sumber daya digunakan, sehingga mendukung pengambilan keputusan yang lebih tepat dan strategis. Selain itu, penerapan ABC juga memungkinkan perusahaan untuk mengidentifikasi aktivitas yang tidak efisien dan mengurangi pemborosan biaya, sehingga meningkatkan efisiensi operasional secara keseluruhan. Namun, di sisi lain, sistem ini memiliki sejumlah kelemahan yang perlu menjadi perhatian. Pertama, biaya implementasi sistem ABC cenderung relatif tinggi karena membutuhkan data yang rinci dan kompleks, serta pengaturan proses yang cukup rumit. Selain itu, pengumpulan data aktivitas yang akurat menjadi tantangan utama, terutama dalam lingkungan bisnis yang dinamis dan beragam, di mana perubahan aktivitas harus selalu diperbarui dan disesuaikan. Beberapa organisasi juga menghadapi resistensi internal terhadap penerapan sistem ini karena dianggap memerlukan perubahan proses kerja dan budaya organisasi. Di samping itu, sistem ABC terkadang dianggap kurang responsif dalam situasi industri yang sangat dinamis dan cepat berubah, seperti industri fast-moving consumer goods, di mana keputusan harus diambil secara cepat. Meskipun memiliki kekurangan, sistem ABC tetap dianggap sebagai alat yang sangat bernilai untuk meningkatkan akurasi pengelolaan biaya, asalkan perusahaan mampu menyesuaikan dan mengimplementasikannya secara efektif sesuai karakteristik dan sumber daya yang dimiliki. Dengan demikian, keberhasilan penerapan ABC sangat tergantung pada pemahaman mendalam tentang aktivitas perusahaan serta kesiapan sumber daya untuk mendukung proses tersebut.
STRATEGI PENGURANGAN BIAYA UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF PERUSAHAAN Mezsas Purba, Yudha Sadry; Harefa, Cakra Famati; Manalu, Dauster; Saribu, Ardin Dolok; Ambarita, Neibi Ezenia; Siagian, Marianto Yus; Simanjuntak, Sherlyna; Yana Br Ginting, Audira Hendri
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2189

Abstract

The main objective of this paper is to analyze the relevance of cost reduction strategies as a cost management approach in improving the competitive advantage of companies. Cost reduction strategies, such as target costing, activity-based costing, and kaizen costing. This study focuses on the target costing approach. Target costing is a cost management method that starts from determining the selling price based on market needs, then setting a target cost to achieve the desired level of profit. With this approach, companies can design efficient products from the early stages, without sacrificing quality and still meeting consumer expectations. The study was conducted through literature studies and reviews of major journals and various other supporting sources. The results of the analysis show that target costing is not only effective in reducing production costs, but also encourages innovation, collaboration between divisions, and strong market orientation. This strategy is very relevant to be applied to industries facing high cost pressures and tight competition. Thus, target costing has proven to be a strategic tool in creating efficiency as well as sustainable competitive advantage. Keywords: Target costing, Cost reduction, Competitive advantage, Efficiency, Cost strategy
Penentuan Harga Pokok Produksi Berdasarkan Harga Tranfer Ardin Dolok Saribu; Anjeli Roulina Simanjuntak; Putri Yola Lumbantoruan; Yanti Enjelika Hutasoit; Yustina Siagian; Karnoan Marito Manullang; Yoga Xaferius Gurning; Romanty Hutasoit
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i2.1033

Abstract

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.
ANALYSIS OF THE APPLICATION OF CREDIT RISK MANAGEMENT IN MINIMIZING NON-PERFORMING FINANCING Silitonga, Cristin Erni Juliani; Siringoringo, Magdalena Judika Br; Saribu, Ardin Dolok
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 2 (2025): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i2.13973

Abstract

The application of risk management in banking can increase shareholder value, provide information to bank managers about possible future losses, improve methods and make systematic decisions based on available information. The purpose of this study is to find out and analyze the application of risk management carried out by the bank to minimize the risk of non-performing financing at Bank Sumut KCP Sei Sikambing. The type of data used in this study is qualitative data, in the form of explanatory data on the implementation of risk management to minimize the risk of non-performing financing of Bank Sumut KCP Sei Sikambing in 2022-2024. The data analysis method used is a descriptive analysis method. The results of the study show that Bank Sumut KCP Sei Sikambing Medan has implemented credit risk management well, namely through the supervision of the board of commissioners and directors, policies, procedures and limit determination, identification, measurement, monitoring and credit risk management information system, and credit risk control. As well as conducting a customer feasibility analysis using a 7P analysis. The success of Bank Sumut KCP Sei Sikambing can be proven through an NPL ratio that does not exceed the provisions of Bank Indonesia by 5%.
ANALYSIS OF THE BANK'S FINANCIAL HEALTH LEVEL USING THE CAMEL METHOD AT PT. BPR PIJER PODI KEKELENGEN Mendrofa, Tuberta Rosviani; Br Siringoringo, Magdalena Judika; Dolok Saribu, Ardin
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13655

Abstract

In the banking world, the financial health of banks is very important because the main function of banks is to manage or run consumer money. To achieve good financial health requires maximum performance from the bank, where the bank must maximize its performance by developing works and ideas that are in accordance with current needs and demands. The purpose of this study was to determine how the Bank's Financial Health Level Using the CAMEL Method at PT BPR Pijer Podi Kekelengen for the 2021-2023 Period. This study uses a quantitative descriptive approach with a comparative descriptive analysis method. The results of this study indicate that the assessment of the Bank's financial health level at PT BPR Pijer Podi Kekelengen based on the capital aspect is categorized as less healthy, based on the asset quality aspect it is categorized as healthy. Then based on the management aspect is categorized as quite healthy, based on the rentability aspect is categorized as healthy, and based on the liquidity aspect is categorized as unhealthy.
Pengaruh Dividend Payout Ratio (Dpr) Dan Return On Asset (Roa) Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Situmorang , Mutiara; saribu, Ardin Dolok; Siahaan, Audrey M.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2084

Abstract

The aim of this research is to determine the effect of the Dividend Payout Ratio (DPR) on share prices. To determine the effect of Return On Assets (ROA) on share prices. This research uses secondary data in the form of company financial reports. Sampling used purposive sampling. Data analysis uses the classic assumption test. Multiple linear regression test. The population in this study are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period with a total sample of 21 companies. Data processing in this research uses the SPSS (Statistical Package for the Social Science) 26 software program. Based on research conducted on 21 Manufacturing Companies in the Food and Beverage Subsector on the Indonesia Stock Exchange in 2021-2023. So it can be concluded that the Dividend Payout Ratio (X1) has no significant effect on share prices with a calculated t value of 0.522 and a significant value of 0.546 0.05. The results of testing the second hypothesis show that Return On Assets (X2) has a significant effect on Share Prices (Y) with a calculated t value of 0.374 and a significant value of 0.021<0.05
Pengaruh Akuntansi Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2021-2023 Rajagukguk, Rahel Rut Syeba; Saribu, Ardin Dolok; Siringoringo, Magdalena J.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 2 (2025): Maret - April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i2.2690

Abstract

Beberapa kerusakan lingkungan yang terjadi menjadi bukti bahwa sektor di indonesia belum semuanya menerapkan sistem Green company dan begitupun pengungkapan akuntansi lingkungan di indonesia masih sangat buruk. Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntansi Lingkungan terhadap Kinerja Keuangan Perusahaan Pertambangan yang tercatat di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sampel 20 perusahaan yang memenuhi kriteria penelitian. Penelitian ini merupakan penelitian kuantitatif dengan jenis sumber data adalah data sekunder, data yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan. Pengujian data dilakukan dengan menggunakan uji validitas, uji reliabilitas, R-Square, dan uji-t. Berdasarkan hasil penelitian, penerapan akuntansi lingkungan terhadap kinerja keuangan tidak berpengaruh langsung sehingga hasil analisis data yaitu koefisien Jalur (-0,077) menunjukkan bahwa perubahan CSR tidak berdampak pada ROA perusahaan. Kemudian T-Statistika (0,643) jauh di bawah 1,96, sehingga hubungan ini tidak signifikan. P-Value (0,520) lebih besar dari 0,05 yang menunjukkan bahwa tidak ada cukup bukti untuk menyatakan bahwa Akuntansi Lingkungan berpengaruh terhadap Kinerja Keuangan.
Analisis Penerapan Sistem Akuntansi Kas Kecil Pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan Sinaga, Elisabet Sihol Nauli; Manurung, Amran; Saribu, Ardin Dolok
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2813

Abstract

Penelitian ini dilakukan pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan. Tujuan penelitian ini adalah untuk mengetahui penerapan sistem akuntansi kas kecil pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan. Sistem Akuntansi pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan menggunakan sistem dana fluktuasi. Metode pengumpulan data menggunakan metode wawancara dan dokumentasi dengan Teknik analisis menggunakan analisis deskriptif. Dana kas kecil digunakan untuk membiayai pengeluaran yang relatif kecil. Hasil penelitian ini menyatakan bahwa sistem akuntansi pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan dalam penerapan kas kecil mulai dari pembentukan, penggunaan sampai dengan pengisian kembali kas kecil sudah cukup baik dan telah sesuai dengan teori yang ada, dan sistem fluktuasi yang digunakan sudah sesuai dengan teori akuntansi mengenai metode pencatatan dalam kas kecil hanya saja jika perusahaan menentukan jumlah pengisan kembali kas kecil yang konsisten akan memberikan kerangka kerja yang lebih terstruktur dan sistematis. Berdasarkan hasil penelitian maka dapat diperoleh kesimpulan bahwa pengelolaan dana kas kecil pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan sudah sesuai dengan teori sistem akuntansi kas kecil.
INOVASI DALAM PEMASARAN : MENGUKUR KINERJA DAN MENINGKATKAN EFISIENSI SERTA PRODUKTIVITAS BISNIS DENGAN MENGGUNAKAN SISTEM MPA Putri Zega, Wendy Teguh; Napitupulu, Viony Natasya; Saribu, Ardin Dolok; D. Siahaan, Ruth Dwi; Manullang, Tassya Teresa; Marpaung, Irma; R. Rajagukguk, Alda; Simorangkir, Patar
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2255

Abstract

Innovation in marketing is a critical element in maintaining business competitiveness in the digital era. This study aims to analyze the role of the Marketing Performance Assessment (MPA) system in measuring marketing performance and enhancing business efficiency and productivity. The study employs a literature review method with a descriptive qualitative approach to examine relevant theories and previous research findings. The results indicate that the MPA system provides a comprehensive overview of marketing performance through financial and non-financial indicators, such as customer satisfaction, loyalty, and organizational adaptability. This system functions not only as a measurement tool but also as an organizational learning mechanism that supports data-driven decision-making. However, the implementation of the MPA system still faces several challenges, including the lack of applicable quantitative indicators and limited focus on the long-term impact of marketing strategies. Therefore, developing a more contextual and operational MPA system is essential to support effective and sustainable marketing management across various industry sectors.
Co-Authors Adelima Hutabaalian Ambarita, Neibi Ezenia Amran Manurung Andriyana Purba, Nova Sri Anjeli Roulina Simanjuntak Arsita Tumimbo Arya Belfriani S Asa Kudus Sihaloho Astrid fani S Audrey M Siahaan Audrey M. Siahaan Banjarnahor, Yesi Batubara, Wahyudi Bawamenewi, Mei Masrohani Bonifasius H. Tambunan, Bonifasius H. Br Simangunsong, Yulia Gressella Br. Saragih, Kristian Armelindo Br. Siringoringo, Magdalena Judika Br. Tarigan, Zoyce Natalia Br. Tobing, Gresi Lusina Cindi Clawidia Silitonga D. Siahaan, Ruth Dwi Danri T Siboro Danri Toni Siboro Debora Maureen Devi Anjelika Br Tamba Eka Kristiani Laia Elda Sianturi Eliasiani Anggelika Br Ginting Elien Basaria Sikettang Erlina Erlina Esra Romaito Silalahi 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 Hamonangan Siallagan Harefa, Angel Octaviana Harefa, Cakra Famati Haris Kevin Hutapea Helen Yulida Sigalingging Hendrik ES Samosir Herti Diana Hutapea Hia, Resi Restu Hutabarat, Roselina Hutahaean, Marlia Olivia Hutajulu, Dean Christian Hutapea, Herti Diana Hutasoit , Herna Hutasoit, Naomi Serepina Ibrani, Ibrani Ica Yohana iin elovani tarigan Iskandar Muda James Saragih Jeremia Sitorus Juli Indah Sari Gurning Juliani Silitonga, Cristin Erni Karnoan Marito Manullang Kesia, Tiori Kevin Jetro Ginting Klaudia Stefani Manik Laia, Hosea Lamsehat Simamora Lasmaria Pasaribu Lili Permatasari Liliana, Ola Venina LUMBAN GAOL, MANATAP BERLIANA Lumbangaol, Herawati Magdalena Margaretha Ingrid Sihombing Manalu, Dauster Manalu, Elita Tia Monica Mangasa Sinurat Manullang, Tassya Teresa Manurung, Valentina Marbun, Febtri Basaria Marpaung, Angel Lasmauli Marpaung, Irma Meilinda Stefani Harefa Melisa Febriani Siagian Meliston Arianti Pasaribu Melvin Sanro Jacobest Nainggolan Mendrofa, Tuberta Rosviani Meysin Rambe Mezsas Purba, Yudha Sadry Michael A. Butar-butar Miranda, Elsa Monica Manurung Nababan, Elpina Nababan, Maria Eva Suryani Nadia Marintan Sirait Nainggolan, Desi Aminarti Nainggolan, Jestri Sumerdi Nainggolan, Melvin Sanro Jacobest Nainggolan, Ricco Nainggolan, Suwarni Nainggolan, Yuni Napitupulu, Viony Natasya Novita Maywanty Hutajulu Ompusunggu, Joel Pardomuan Panjaitan, Rizky Pardosi, Ririn Wantika 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, Rahel Rut Syeba Rellis Cindi Sianturi Ribka Paulina Ambarita Rifka Sepliana Marpaung Rini Calarisa Siahaan Riski Nata Susanti Panjaitan Rodo Graecias Nainggolan Romanty Hutasoit Romauli Tiurmaida Togatorop Rosita Situmorang Royen Pandapotan Munthe S Sihombing, Halomoan Sahata Nababan Samosir, Hendrik E.S Samosir, Windri Viola Anggriani Saniati Naibaho 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, Yetty Deliani Sianipar, Zefanya Putri Sibarani, Alfen Siboro, Danri T Sihaloho, Dessy Nathalia Sihombing, Halomoan Sihombing, Halomoan S. Sihotang, Dian Putri Sijabat, Juni Debora Silaban, Ester Silaban, Ivan Jeremy H Silaban, Nurlela Silaban, Rahmat Silalahi, Elli Dayanti Silitonga, Cristin Erni Juliani Silitonga, Pirhot Christopher Simamora, Dian Sinar Simamora, Lamtiur Simamora, Naomi Simangunsong, James Simanjuntak , Christin Grace Simanjuntak, Aglesia Simanjuntak, Evelyn Simanjuntak, Sherlyna Simanjuntak, Sri Damai Simanullang, Paken Taras Simanullang, Renova Simanullang, Yuni Yessilia S. Simatupang, Mula Simbolon, Meyken Simorangkir, Patar Sinaga, Averia Sinaga, Elisabet Sinaga, Elisabet Sihol Nauli Sinaga, Roy Alfonso Efrain Sinaga, Sastri Sinurat , Erna Anjelina Sinurat, Mangasa Sirait , Yonatan Sirait, Ezra Theresia I. S. Siringoringo, Magdalena J. Sitinjak, Putri Melati Sitohang, Rut Sahanaya Sitompul, Andreas Sebastian Sitompul, Tanti Sitorus, Aldi Situmorang , Mutiara Sormin, Ropinna Nadia Sry Rezeki Sihotang Tampubolon, Helena Novitasari Tampubolon, Serenova Elizabeth Tarigan, Rosani Telaumbanua, Billy Anugerah Sosaraya Tesalonika, May Theresia Sihite, Ruth Oinike Tobing, Agustim Jamal 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