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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
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
Analisis Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Didesa Gaya Jaya Kecamatan Lawe Sigala-Gala Marpaung, Rifka Sepliana; Hutapea, Herti Diana; Saribu, Ardin Dolok
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.14051

Abstract

This study aims to determine the process of planning, implementing, administering, reporting and accountability of the Village Revenue and Expenditure Budget in Gaya jaya Village, Lawe sigala-gala District in accordance with the Regulation of the Minister of Home Affairs Numbers 20 of 2018 concerning village financial management. This study is a type of qualitative descriptive research using primary data and secondary data, where primay data is in the form of direct observation result in the form of interviews regarding the planning, implementation, administration, reporting and accountability of the Village Budget of Gaya jaya Village, Lawe sigala-gala District in 2023 while secondary data uses the financial report of the Village Budget of Gaya jaya Village, Lawe sigala-gala District. In this study, data analysis techniques were used by means of data consistency and data presentation and drawing conclusions. The result of this study indicate that the management of the Village Budget of Gaya jaya Village, Lawe sigala-gala District, including planning, implementation, reporting, and accountability, has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, the administration section is not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, so in this case it must remain or be given guidance and direction from the Gaya jaya Village government.
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.
Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (Bumdes) Maduma Desa Palipi Kabupaten Samosir Hutabaalian, Adelima; Samosir, Hendrik ES; Saribu, Ardin Dolok
Jurnal Minfo Polgan Vol. 13 No. 2 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i2.14065

Abstract

The aim of this research was to find out whether BUMDes Maduma Palipi village had implemented generally accepted accounting principles. The types of data used in this research are primary data and secondary data. Primary data is data obtained from interviews with BUMDes administrators regarding the history of the establishment of BUMDes, the recording system implemented by BUMDes, accounting policies implemented by BUMDes and regarding BUMDes activities. Secondary data is data obtained by collecting data that has been compiled by BUMDes administrators, such as balance sheets and profit and loss.In analyzing the research data, the author used a descriptive method, namely data obtained from the company was then arranged in such a way and analyzed based on relevant theories and then conclusions were drawn.Based on the research results, it was found that the basis for recording was carried out using an accrual basis. BUMDes Maduma Palipi village has not yet implemented the accounting stages completely. BUMDes Maduma Palipi village only presents a balance sheet and profit and loss report. BUMDes Maduma Palipi village does not present capital change reports, cash flow reports or notes to financial reports. From the results of this research, researchers can conclude that the application of accounting at BUMDes Maduma Palipi village is not in accordance with generally accepted accounting principles.
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.
Co-Authors 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 Ebena Limbong, Bunga Avrilia Erlina Erlina Gaol, Anju Rayman Lumban Gea, Riris Setiofani Ginting, Sinthya Angelica Girsang, Juan Ari Deo Gultom, Elysabeth Gresia Hamonangan Siallagan Harefa, Angel Octaviana Harefa, Cakra Famati Harefa, Christine Cahyanti Harefa, Hanna Julfa Hia, Resi Restu Hutabaalian, Adelima Hutabarat, Roselina Hutabarat, Winda Hutagalung, Feby Grisola Hutahaean, Marlia Olivia Hutajulu, Dean Christian Hutapea, Herti Diana Hutasoit , Herna Hutasoit, Naomi Serepina Ibrani, Ibrani Iskandar Muda Juliani Silitonga, Cristin Erni Karnoan Marito Manullang Kesia, Tiori Laia, Hosea Liliana, Ola Venina Lubis, Imelda Fisianca LUMBAN GAOL, MANATAP BERLIANA Lumbangaol, Herawati Lumbantobin, Erwin Martulus M. Sihite, Ingot M. Situmorang, Riris Vina Manalu, Dauster Manalu, Elita Tia Monica Manik, Vitaloka Manullang, Anjelina Manullang, Tassya Teresa Manurung, JhonPiter Manurung, Valentina Marbun, Febtri Basaria Mardame Siregar, Ronia Renata Marpaung, Angel Lasmauli Marpaung, Irma Marpaung, Rifka Sepliana Maureen Pasaribu, Eunike Petricia Meilinda Stefani Harefa 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, Riski Nata Susanti 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 Romanty Hutasoit Rosita Situmorang Royen Pandapotan Munthe S Sihombing, Halomoan Sahata Nababan Samosir, Hendrik E.S Samosir, Hendrik ES 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 Turnip , Asmida Rosari Waruwu, Emmuel Prayer Yana Br Ginting, Audira Hendri Yanti Enjelika Hutasoit Yoga Xaferius Gurning Yustina Siagian Zai, Putri Five Zebua, Irfan Zebua Zega, Nopitri Zega, Oscarwan Fransisco