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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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PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DESA SELEMAK KECAMATAN HAMPARAN PERAK KABUPATEN DELI SERDANG) Sianipar, Zefanya Putri; Saribu, Ardin Dolok; S Sihombing, Halomoan
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1676

Abstract

This study aims to determine the role of village officials in the accountability of village fund management in Selemak Village, Hamparan Perak District, Deli Serdang Regency. This study aims to determine whether the role of village officials in the accountability of village fund management in Selemak Village, Hamparan Perak District, Deli Serdang Regency complies with Minister of Home Affairs Regulation No. 20 of 2018, which outlines the stages of village fund management, including planning, implementation, administration, reporting, and accountability. It also emphasizes principles of village fund management, such as transparency, participation, accountability, and budgetary discipline. This study employed a qualitative descriptive approach with a case study approach. The data collected consisted of primary and secondary data, obtained through interviews and documents documenting village fund management budget realization reports. Source triangulation was used to analyze data validity. The data analysis technique employed in this study was narrative analysis. The results of this study indicate that the Village Officials in Selemak Village have played a positive role in the accountability of village fund management stages, starting from the planning process, implementation, administration, reporting, and accountability, carried out in accordance with their respective responsibilities. However, in terms of transparency, the Selemak Village Officials have played a less effective role because the realization report has not been announced in detail and in its entirety to the Selemak Village community on the billboards located in the Selemak Village Office
Assessing the Impact of Accounting Standards and Human Capital on Public Financial Reporting Quality in Indonesia Hutahaean, Marlia Olivia; Manurung, Amran; Saribu, Ardin Dolok
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1590

Abstract

The quality of village financial reporting in Indonesia remains a concern, with inconsistencies and inadequacies still evident in many regions, including Bintang Bayu Sub-district. This study examines the effect of Government Accounting Standards (SAP) implementation and human resource (HR) competency on the quality of village financial reports. Employing a quantitative approach, primary data were collected through a structured Likert-scale questionnaire distributed to village officials across 19 villages in the region. Data analysis was conducted using SPSS version 25. The findings reveal that both the implementation of SAP and HR competency positively and significantly affect the quality of financial reporting. Specifically, SAP implementation shows a t-value of 2.959 (p = 0.005), while HR competency records a t-value of 2.398 (p = 0.022), indicating strong statistical support. These results underscore the importance of consistent accounting standards and the competency of village personnel in enhancing financial reporting quality. This study offers practical implications for local governments, recommending targeted technical training and capacity building initiatives for village apparatus. Future research is encouraged to incorporate additional variables, such as internal audit functions and adopting accounting information systems.
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
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4457

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.
ENVIRONMENTAL AND GREEN ACCOUNTING PRACTICES AND FINANCIAL PERFORMANCE: INDONESIAN LISTED MANUFACTURERS Tesalonika, May; Samosir, Hendrik E.S; Dolok Saribu, Ardin
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14638

Abstract

This study examines the impact of green accounting and environmental performance on financial performance, focusing on mining-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using purposive sampling, 30 firms met the inclusion criteria. The research employs quantitative methods with secondary data collected from annual financial reports and sustainability disclosures. Green accounting is measured by environmental costs, while environmental performance is proxied by the PROPER (Program for Pollution Control, Evaluation, and Rating) rating. Financial performance is assessed using Return on Assets (ROA). Data analysis using SmartPls 3.0. The results indicate that green accounting has no significant effect on financial performance, and environmental performance does not significantly influence financial outcomes. The coefficient of determination (R²) reveals that the independent variables explain only 1% of the variation in financial performance, suggesting that other factors play a more dominant role. These findings imply that current environmental cost reporting and regulatory ratings like PROPER may not yet translate into measurable financial benefits for mining-related manufacturers in Indonesia. The study contributes to the growing literature on sustainability accounting in emerging markets, highlighting the gap between environmental initiatives and financial returns. Future research should incorporate additional variables such as ESG scores, corporate governance, or carbon emissions, and extend the time frame and sample size to enhance generalizability.
OPERATIONAL COST AND REVENUE IMPACT ON NET PROFIT: PT PERKEBUNAN NUSANTARA IV CASE Kesia, Tiori; Br. Siringoringo, Magdalena Judika; Dolok Saribu, Ardin
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14641

Abstract

This study examines the impact of operational costs and revenue on net profit at PT Perkebunan Nusantara IV Medan, a key state-owned plantation enterprise in Indonesia. In the face of volatile commodity prices, rising production costs, and increasing competition in the agro-industrial sector, optimizing financial performance has become critical for sustainability. This urgency necessitates a deeper understanding of how cost efficiency and revenue generation jointly influence profitability. Using a quantitative descriptive approach, the research analyzes financial statements from 2019 to 2023, calculating key ratios such as net profit margin and operating cost ratio. Results reveal that sustained profitability is achieved not merely through cost reduction, but through the strategic synergy between disciplined cost control and consistent revenue enhancement. Efficient operational cost management, when aligned with market-driven income growth, significantly boosts net profit. This study highlights the importance of integrated financial strategies in navigating sectoral challenges and ensuring long-term resilience. The findings offer actionable insights for agribusiness managers and policymakers, particularly in emerging economies where state-owned enterprises play a vital role in economic stability. In an era of increasing pressure on agricultural productivity and financial accountability, this research contributes to both theory and practice by emphasizing operational-financial alignment as a lever for sustainable profitability.
Pengaruh Material Flow Cost Accounting (MFCA) dan Green Accounting Terhadap Profitabilitas Perusahaan: Sebuah Review Permatasari, Lili; Liliana, Ola Venina; Dolok Saribu, Ardin; Sinaga, Roy Alfonso Efrain; Ginting, Sinthya Angelica; Nababan, Maria Eva Suryani; Sihaloho, Dessy Nathalia; Hutabarat, Roselina; Hutasoit, Naomi Serepina
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12080

Abstract

Tujuan penelitian ini adalah untuk meninjau pengaruh akuntansi biaya aliran material (MFCA) dan green accounting terhadap profibilitas perusahaan. Adapun metode dalam penelitian ini adalah studi pustaka dengan sebuah review terhadap jurnal utama oleh Kasemset, dkk (2015) yang berjudul “Application of MFCA in waste reduction: case study on a small textile factory in Thailand”. Hasil studi pustaka dari berbagai sumber jurnal dan review dari jurnal utama menunjukkan bahwa integrasi akuntansi biaya aliran material (MFCA) dan green accounting dapat membantu perusahaan mengatasi tantangan pengendalian biaya dan pemanfaatan sumber daya, sehingga mengoptimalkan efisiensi, meminimalkan limbah, dan mendorong kelestarian lingkungan untuk meningkatkan profitabilitas perusahaan.
Implementasi Biaya Berbasis Aktivitas (ABC) dan Implikasinya Terhadap Laba Nainggolan, Melvin Sanro Jacobest; Mendrofa, Tuberta Rosviani; Saribu, Ardin Dolok; Simanjuntak, Aglesia; Silaban, Ivan Jeremy H
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12147

Abstract

Studi ini bertujuan untuk mengetahui bagaimana Implementasi Biaya berbasis Aktivitas dan implikasi nya terhadap laba. Metode penelitian yang di gunakan adalah metode studi literatur. Jurnal utama yang di gunakan  sebagai dasar pembanding  yaitu “The design and implementation of Activity-Based Costing (ABC) : A South African survey research”  dan di  dukung oleh beberapa jurnal nasional dan internasional. Hasil studi ini mengungkapakan bahwa Implementasi Biaya Berbasis Aktivitas (ABC) dan Implikasinya terhadap laba memiliki dampak positif terhadap peningkatan laba. Dalam Implementasinya  Activity Based Costing (ABC) menjelaskan pengungkapan pembebanan biaya secara akurat, sehingga dapat memberikan informasi yang tepat untuk Analisa profitabilitas Perusahaan. Penggunaan Activity Based Costing (ABC) juga dapat memudahkan pengambilan keputusan membuat atau membeli bahan baku dan bahan lainnya.
Peran Target Costing Dalam Mengurangi Biaya dan Pengembangan Produk Pada Perusahaan Industri Tampubolon, Helena Ronauli; Sihotang, Dian Putri; Saribu, Ardin Dolok; Purba, Nova Sri Andriyana; Tobing, Agustim Jamal Lumban; Batubara, Wahyudi
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12151

Abstract

Dalam era globalisasi yang menuntut Perusahaan untuk tetap bersaing di pasar yang semakin kompetitif, strategi pengelolaan biaya produksi dan pengembangan produk menjadi kunci utama dalam mencapai keberhasilan. Salah satu strategi yang terbukti efektif adalah penerapan Target Costing, yang bertujuan untuk mengurangi biaya produksi seminimal mungkin sambil tetap menjaga tingkat kualitas produk yang tinggi. Penelitian ini bertujuan untuk mengeksplorasi peran Target Costing dalam mengoptimalkan biaya produksi dan pengembangan produk pada Perusahaan industry. Melalui studi literatur yang mendalam, penelitian ini memberikan pemahaman yang lebih baik tentang konsep, manfaat, dan implementasi Target Costing dalam konteks industri. Hasil penelitian menunjukkan bahwa penerapan Target Cosing dapat membantu Perusahaan untuk meningkatkan efisiensi biaya, mengembangkan produk secara berkelanjutan, dan menghadapi persaingan pasar dengan lebih baik. Dengan demikian, Target Costing memiliki peran yang signifikan dalam mendukung keberhasilan Perusahaan dalam menghadapi tantangan pasar yang dinamis.
Implementasi Activity Based Costing dalam Menentukan Target Costing Sebagai Alternatif Pengendalian Harga Pokok Produksi Marpaung, Angel Lasmauli; Silaban, Nurlela; Saribu, Ardin Dolok; Simamora, Dian Sinar; Sahata Nababan; Michael A. Butar-butar
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12152

Abstract

Studi ini bertujuan untuk mengetahui bagaimana pengimpementasian Activity Based Cost dalam menentukan target costing sebagai alternatif pengendalian harga pokok produksi. Metode penelitian yang di gunakan adalah metode studi literatur. Jurnal utama yang di gunakan  sebagai dasar pembanding  yaitu “Target Costing Based On The Activity-Based Costing Method And A Model Proposal”  dan di  dukung oleh beberapa jurnal nasional. Hasil studi mengungkapakan bahwa dalam implementasinya, metode Activity Based Costing (ABC) membantu pengalokasian biaya dalam penentuan target costing. Akurasi biaya dapat menentukan target costing karena implementasi Activity Based-Costing memberikan informasi yang jelas terkait biaya-biaya yang relevan selama proses produksi dan memungkinkan untuk mengungkapkan aktivitas yang tidak memberikan nilai tambah sehingga membantu pengefisienan biaya. Metode ini juga membantu perhitungan biaya yang lebih rinci. Studi  kasus menunjukkan bahwa targer costing dapat membantu perusahaan dalam mengendalikan harga pokok produksi yang sesuai dengan keinginan pasar.
Diferensiasi Substansial Sistem Activity Based Costing dan Sistem Tradisional Pada Industri Perbankan Sitompul, Andreas Sebastian; Saribu, Ardin Dolok; Sitinjak, Putri Melati; Laia, Hosea; Br Simangunsong, Yulia Gressella
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.12965

Abstract

Penelitian ini bertujuan untuk mengetahui Diferensiasi Substansial Sistem Activity Based Costing (ABC) dan system tradisional pada Bank pada setiap unit-unit komando dan cabang bank pada setiap jenis simpanan yang ada. Metode Penelitian yang digunakan adalah studi literatur yang berasal dari hasil penelitian yang sudah dipublikasikan dalam jurnal yang sudah terindeks SINTA dan Internasional. Populasi dan sampel yang digunakan dalam penelitian ini adalah Laporan Keuangan Bank Refah di Iran pada tahun 2010. Data yang digunakan oleh penulis adalah data sekunder. Teknik Analisis Data yang digunakan dalam penelitian ini adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa pada jenis simpanan Deposito berjangka dan Tabungan tidak memiliki diferensiasi substansial antara sistem Activity Based Costing (ABC) dan sistem tradisional dengan nilai statistic masing-masing 0,07 > 0,05 dan 0,408 > 0,05 sedangkan jenis simpanan deposito jangka Panjang dan simpanan lainnya memiliki Diferensiasi substansial antara sistem Activity Based Costing (ABC) dan sistem tradisional dengan nilai statistic masing-masing 0,008 < 0,05 dan 0,000 < 0,05. Selain itu, terdapat perancangan model pada jenis simpanan Deposito berjangka, Tabungan, deposito jangka Panjang dan simpanan lainnya yang disajikan dengan tujuan menghindari distorsi biaya.
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