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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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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.
Revisi Rekomendasi WHO tentang Ambang Batas Efektivitas Biaya untuk Negara Berkembang Sirait, Ezra Theresia I. S.; Samosir, Windri Viola Anggriani; Saribu, Ardin Dolok; Girsang, Juan Ari Deo; Simangunsong, James; Br. Saragih, Kristian Armelindo; Sitohang, Rut Sahanaya; Nababan, Elpina
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.v4i4.13069

Abstract

Tujuan penelitian ini adalah untuk mengkaji revisi rekomendasi WHO mengenai ambang batas efektivitas biaya negara berkembang. Penelitian ini menerapkan studi literatur dengan mengumpulkan informasi dan memberikan review (ulasan) terkait kelebihan dan kelemahan jurnal utama oleh Edoka & Stacey tentang perkiraan ambang efektivitas biaya untuk pengambilan kerputusan layanan kesehatan di Afrika Selatan dan mengambil kesimpulan penelitian. Jurnal utama ini unggul dalam menentukan ambang batas efektivitas biaya dengan menganalisis biaya peluang nyata dan memeriksa pengeluaran kesehatan dan data epidemiologi di tingkat lokal. Namun, kelemahannya adalah kurang mempertimbangkan keragaman sistem kesehatan di berbagai negara dan pentingnya preferensi individu terhadap kesehatan. Hasil penelitian menunjukkan bahwa 1) Efektivitas biaya dalam sistem kesehatan harus didasarkan pada biaya peluang yang nyata; 2) Batasan pengeluaran kesehatan oleh WHO tidak mempertimbangkan dampak negatif pengeluaran berlebihan terhadap kesehatan masyarakat; 3) Pentingnya menganalisis biaya layanan kesehatan langsung dan tidak langsung untuk pengelolaan pengeluaran dan kualitas; 4) Analisis efektivitas biaya dalam mengevaluasi biaya dan manfaat intervensi untuk menentukan efisiensi dan efektivitas; 5) Sistem pengendalian regional dapat membantu memantau anggaran sistem kesehatan dan mengendalikan pengeluaran.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Arsita Tumimbo; Ardin Dolok Saribu; Meilinda Stefani Harefa
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 2 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i2.2905

Abstract

Abstak:Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola perusahaan terhadap kinerja keuangan perusahaan perbankan. Yang diproksikan menggunakan Kepemilikan Institusi, Dewan Komisaris, Dewan Direksi, Komite Audit, dan Ukuran Perusahaan sebagai variabel independen terhadap Return On Asset sebagai variabel dependen. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Penelitian ini merupakan penelitian pengembangan dari penelitian-penelitian sebelumnya yang bersifat impiris. Analisis data menggunakan analisis regresi berganda dengan bantuan program SPSS versi 29. Hasil dari penelitian ini menunjukkan bahwa variabel Kepemilikan Institusional dan Ukuran Perusahaan berpengaruh negative dan signifikan terhadap kinerja keuangan perusahaan perbankan. Dewan Komisaris Independen dan Komite Audit berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan perbankan. Dewan Direksi berpengaruh positif dan signifikan terhadap Kinerja keuangan perusahaan perbankan.
ANALISIS STRATEGI MANAJEMEN INVENTARIS DAN PERSEDIAAN DENGAN PERBANDINGAN MODEL EOQ DAN JUST IN TIME DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN MANUFAKTUR Simanullang, Renova; Purba, Riska Anggita; Saribu, Ardin Dolok; Sinaga, Sastri; Silaban, Rahmat; Waruwu, Emmuel Prayer; Sitompul, Tanti
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.v8i2.2259

Abstract

The main objective of this paper is to analyze inventory and supply management strategies by comparing two main approaches, namely Economic Order Quantity (EOQ) and Just In Time (JIT), in an effort to improve the operational efficiency of manufacturing companies. In the context of the industrial revolution and the pressure of globalization, inventory management becomes a key element in supporting the continuity of production and competitiveness of companies. EOQ offers efficiency through calculating optimal order quantities to reduce total inventory costs, while JIT emphasizes the elimination of waste by arranging the arrival of raw materials on time. This paper uses a literature study method to examine inventory management theories and compare the advantages and disadvantages of the main journal with other comparative journals. The results of the study indicate that although EOQ is suitable for environments with stable demand, JIT is superior in dealing with rapid market dynamics, but requires strong infrastructure support and supplier relationships. In addition, this paper also highlights the importance of integrating information technology and human factors in inventory management. The limitations in the main journal lie in the absence of empirical validation and comprehensive system performance evaluation. Therefore, further research is needed with a quantitative approach and field studies to test the effectiveness of the strategy in practice. This paper is expected to be a strategic reference for academics, practitioners, and students in understanding and implementing adaptive and efficient inventory management.
Pengaruh Penerapan Good Corporate Covernance Terhadap Kinerja Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Rosita Situmorang; Ardin Dolok Saribu; Audrey M Siahaan
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.170

Abstract

The objectives of this study are as follows: 1) To determine the effect of an independent board of commissioners on company performance in the company. 2) To determine the effect of institutional ownership on company performance in the company. 3) To determine the effect of managerial ownership on company performance in the company. 4) To determine the effect of the audit committee on company performance in the company. The sample of this study was 10 companies. The results of the study are 1) An independent board of commissioners has a positive effect on company performance in the company. 2) Institutional ownership has a positive effect on company performance in the company. 3) Managerial ownership has a positive and significant effect on company performance in the company. 4) The audit committee does not have a significant effect on company performance in the company.
Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Sektor Perbankan Periode 2020-2022 Yang Terdaftar Di BEI Royen Pandapotan Munthe; Danri T Siboro; Ardin Dolok Saribu
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.691

Abstract

This research aims to explore the relationship between corporate governance mechanisms and the financial performance of the banking industry in Indonesia for the 2020-2022 period. In this research the dependent variable is financial performance (ROA) and the independent variables used are audit committee, independent board of commissioners, managerial ownership. The sample used in this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sampling technique in this research was carried out using a purposive sampling method so that 26 companies were obtained. This research uses secondary data and the research method used is multiple linear regression analysis. From the results of hypothesis testing it can be concluded that only the first hypothesis (audit committee) is proven to have a positive and significant effect on financial performance, while the board of commissioners and managerial ownership have no and insignificant effect on the dependent variable. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance level of 5%.
Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur Sektor Konsumsi yang Terdaftar di BEI Periode 2020 – 2022) Simamora, Lamtiur; Siboro, Danri T; Saribu, Ardin Dolok
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.697

Abstract

The study aims to find out the impact of the characteristic audit committee of manufacturing companies with profit management on the consumer sector listed in the EIB (Indonesian Stock Exchange) period 2020-2022. The sampling technique in this study was carried out using purposive samplings so 37 companies were obtained. From the results of the test understanding it can be concluded that only the first hypothesis (audit committee competence) has proved to have a positive and significant influence on Profit Management, while the size of the audit committee and audit meetings of the committee frequency have no influence and do not syphnify gegen variable dependen. This is demonstrated through a test-t result that shows a meaningful relationship to a variable with a 5% dimension significance.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Pengalaman Kerja Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan) Simanullang, Yuni Yessilia S.; Saribu, Ardin Dolok; Sihombing, Halomoan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.698

Abstract

This research aims to partially determine the influence of professionalism, independence, competence and work experience of auditors on audit quality in Public Accounting Firms. The sample used in this research was auditors who worked at the Medan City Public Accounting Office. The sampling technique in this research was carried out using a purposive sampling method so that 7 Public Accounting Firms with a total of 40 Auditors were obtained. The data obtained in this research is primary data through distributing closed questionnaires to auditors working at KAP Medan who are registered in the Directory of the Indonesian Institute of Public Accountants and the research method used is multiple linear regression analysis. From the results of hypothesis testing, it can be concluded that auditor competence and auditor professionalism have a positive but not significant effect, independence has a positive and significant effect, while work experience has a negative and significant effect. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance rate of 5%.
Analisis Penyaluran dan Pengawasan Kredit pada Kopdit (CU) Pardomuan Pakkat Cabang Onan Ganjang Marbun, Febtri Basaria; Siboro, Danri Toni; Saribu, Ardin Dolok
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.816

Abstract

This study aims to determine whether the distribution and supervision of credit carried out by Kopdit (CU) Pardomuan Pakkat Onan Ganjang Branch is in accordance with the provisions that apply to previous savings and loan cooperatives. The types and sources of data used in this research are primer and secondary data. The data collection methods used in this research are documentation method and interview method. The data analysis method used is descriptive analysis method. Based on the results of research conducted by researchers, the following conclusions were obtained. The credit distribution process carried out by Kopdit CU Pardomuan Pakkat Onan Ganjang Branch is in accordance with the credit distribution process in general. Credit supervision at Kopdit CU Pardomuan Pakkat Onan Ganjang Branch has been effective nd has been carried out according to the rules set and implemented. Suggestions that can be given by the author of this research are. Provide direction and guidance to officers to be committed and consistent. Debtors should be consistent with the rules and credit agreements that have been agreed upon. It is expected to increase supervision of business profits. Credit distribution also needs to be done better so that customers do not misuse credit.
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