Inggriani Elim
Accounting Departement, Faculty Of Economy And Business, Sam Ratulangi University

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ANALISIS POTENSI dan EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS di KOTA MANADO Simangunsong, Marsion Immanuel Kant; Saerang, David Paul Elia; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8367.2015

Abstract

This regulation introduce the new system of taxation that is self assessment system occurred since 1984. This study determine how potential and realization of local taxes on boarding house toward original local income in Manado. This study explains potential and effectiveness of local tax toward boarding house in Manado. Whether the existing boarding house in Manado city and potentially effective for the implementation of local taxes imposed on the above 10 room boarding house. This study used a descriptive analysis method i9n which the research is done by collecting and analyzing the data collected and also explanation. This study concludes that the potential of the tax boarding house has great potential to be developed by the city of Manado especially department of regional income, where to impose a tax on the boarding house can increase regional real income of Manado in innovative way. To increase revenue from imposing tax of boarding house, is important to do socialization every three months to society who wants to open that business.
ANALISIS PENERAPAN SISTEM INFORMASI PERPAJAKAN ATAS PEREKAMAN SURAT PEMBERIITAHUAN SPT PADA KANTOR PELAYANA PAJAK (KPP) PRATAMA BITUNG Huda, Fadila; Saerang, David; Elim, Inggriani
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 3 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Membayar pajak merupakan kewajiban oleh setiap masyarakat, dan hak pemerintah untuk memungutnya. Penelitian ini bertujuan untuk mengetahui dan menilai penerapan system informasi perpajakan, kendala dan kesulitan maupun proses mekanisme perekaman SPT dalam penerapan sistem informasi di KPP Pratama Bitung. KPP Pratama Bitung mengaplikasikan mekanisme sistem SIPMOD dan SIDJP pada pertengahan tahun 2012. Hasil penelitian menunjukkan bahwa kemampuan KPP Pratama Bitung dalam memproses dan merekam SPT, meningkat secara signifikan. KPP Pratama Bitung mampu merekam 800 - 900 SPT setiap harinya. Waktu yang dibutuhkan dalam proses perekaman setiap wajib pajak hanya memerlukan waktu kurang dari 10 menit. Fasilitas drop box memiliki andil yang cukup besar sebagai media pelayanan dari wajib pajak ke petugas TPT. Menjamurnya budaya ketidak jujuran dalam pelaporan pajak serta kesalahan manusia dalam proses perekaman SPT di KPP Pratama Bitung masih sering ditemukan. Kata kunci: Pajak, SPT Masa, SPT Tahunan, Perekaman
ANALISIS KOREKSI FISKAL DALAM RANGKA PERHITUNGAN PPH BADAN PADA PT. BANK PERKREDITAN RAKYAT NUSA UTARA Kalangie, Brilliant Joy Leonardo; Nangoi, Grace B.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10556.2016

Abstract

The income statement is something that is very important in the financial statements. In the income statement presents income (revenue), costs (expenses) and income (profit / losses) a company within a certain time period or periods. Income statement itself is also a financial statement must be derived from the accounting system, both made in accordance with provisions in the Law - Tax Law as well as those in charge based financial Accounting Standards (GAAP). Basically, both of these things (Law - Tax Law and the Financial Accounting Standards) regulate the same thing that is about how much the amount of the charge to the consumer. However, the fiscal correction, we can find something different. This difference is what happens when the accounting of income in measuring too low and unnatural because of special treatment that favor the occurrence of this. Fiscal correction itself is a correction or adjustment must be done before calculating the taxpayer's income tax for corporate taxpayers and tax personal use of accounting in calculating taxable income. The aim of this study was to determine the fiscal correction is done by PT. Rural Bank Nusa North in order calculating corporate income tax. This study took place at the office of PT. Rural Bank Nusa North. The company is located at Jl. Nusantara No. 98 Complex Bersehati Market Manado. The object of this study is the income / loss of PT. Rural Bank Nusa North. This study uses descriptive qualitative research because in practice, such as data, analysis and interpretation of the meaning and the data obtained. In this study, the author will study the financial statements of the profit-rui in 2013 and 3014 were obtained from the company. Then analyzed whether fiscal reconciliation process made are correct and in accordance with regulations Regulations - Tax regulations prevailing in Indonesia at this time. The results showed that the company has made a statement profit / loss of commercial accordance with the applicable accounting standards, and has made statements of income / tax loss properly in accordance with the tax laws and regulations. So it can be taxable income of PT. RB Nusa North, then calculate the income tax in accordance with the calculation of the applicable tax rate on taxable income (PKP) from PT. RB Nusa North.
ANALISIS KEBIJAKAN PERUBAHAN TARIF PAJAK PENGHASILAN 21 FINAL ATAS PEGAWAI NEGERI SIPIL GOLONGAN III (STUDI KASUS PADA DINAS ENERGI DAN SUMBERDAYA MINERAL PROVINSI SULAWESI UTARA) Sela, Syalomita; Tinangon, Jantje; Elim, Inggriani
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 3 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

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Abstract

Pajak Penghasilan merupakan pajak yang dipungut pada objek pajak atas penghasilannya. Pajak penghasilan akan selalu dikenakan terhadap orang atau badan usaha yang memperoleh penghasilan di Indonesia. Pajak yang berlaku bagi pegawai / karyawan adalah pajak penghasilan pasal 21. Undang-Undang yang dipakai untuk mengatur besarnya tarif pajak, tata cara pembayaran dan pelaporan pajak adalah Undang-Undang No.36 tahun 2008 yang merupakan penyempurnaan bagi Undang-Undang terdahulunya yaitu Undang-undang No.10 tahun 1994. Penelitian ini bertujuan untuk menganalisis kebijakan pemerintah yaitu kebijakan perubahan tarif pajak penghasilan 21 final atas Pegawai Negeri Sipil golongan III sebagaimana diatur dalam Peraturan Pemerintah Nomor 45 Tahun 1994 dan diubah terakhir dengan Peraturan Pemerintah Nomor 80 Tahun 2010. Penelitian yang dilakukan penulis adalah Penelitian kualitatif menurut Herdiansyah adalah suatu penelitian ilmiah yang bertujuan untuk memahami suatu fenomena dalam konteks sosial secara alamiah dengan mengedepankan proses interaksi komunikasi yang mendalam antara peneliti dengan fenomena yang diteliti. Pajak Penghasilan 21 yang harus dipotong oleh bendaharawan pemerintah adalah sebesar 5% dari honor golongan III dan 15% dari honor golongan IV dan bersifat final. Namun demikian, pemotongan ini tidak dilakukan kepada Pegawai Negeri Sipil golongan II/d ke bawah. Artinya untuk Pegawai Negeri Sipil golongan II/d ke bawah ini jika mendapat honor dari APBN atau APBD, honornya tidak dipotong Pajak Penghasilan 21. Beberapa bentuk dari honorarium dan imbalan lain yaitu berupa honorarium, uang lembur, uang sidang, uang hadir, dan atau imbalan lain dengan nama apapun yang dibebankan kepada Keuangan Negara atau Keuangan Daerah, tidak termasuk biaya perjalanan dinas. Kebijakan tarif dapat disesuaikan dengan jumlah honorarium yang diterima Pegawai Negeri Sipil yang diberikan berdasarkan setiap jabatan, golongan, dan jenis kegiatan. Dalam pembuatan kebijakan tersebut sebaiknya diikuti dengan pengetahuan mengenai besaran honorarium dan imbalan lain kepada Pegawai Negeri Sipil.   Kata kunci : Kebijakan,Pajak penghasilan 21  
PENERAPAN BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI “KALENG” PADA PT. DEHO BITUNG Rumopa, Inria; Ilat, Ventje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10561.2016

Abstract

Every company both small companies and large corporations in carrying out its operations, basically focused on specific objectives. This study aims to determine the application of the relevant costs in the decision to make or buy an adjuvant that is canned. This research is a descriptive study with a quantitative approach. This research was conducted at PT. Deho Bitung as a research object which is located on Highway Madidir Bitung. Differential cost analysis is indispensable in accordance with the problems faced by companies in an effort to increase profits and reduce losses. Results seen from the comparison showed differential costs better decision taken by PT. Deho is purchased from outside the adjuvant cans because the costs were smaller or more efficient than making its own adjuvant cans.
PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PERENCANAAN PEMBANGUNAN PENANAMAN MODAL DAN STATISTIK DAERAH KABUPATEN BOLAANG MONGONDOW Tarigan, Muh. Ervan R.; Morasa, Jenny; Elim, Inggriani
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 3 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sektor usaha baik perorangan maupun yang berbadan hukum memiliki kewajiban untuk menyetor dan melaporkan pajak terutangnya. Salah satu contoh kegiatan badan usaha yang wajib untuk menyetor dan melaporkan pajak terutangnya adalah kegiatan usaha pengadaan barang dan jasa. Pengadaan barang dan jasa bagi pemerintah pada dasarnya adalah menyediakan atau memenuhi kebutuhan pemerintah pusat maupun daerah dalam hal barang maupun jasa keahlian. Tujuan dari penelitian ini adalah untuk mengetahui tata cara perhitungan dan pelaporan PPh Pasal 22 atas pengadaan barang pada Bappeda PMS Kab. Bolaang Mongondow. Metode penelitian ini menggunakan metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa perhitungan PPh Pasal 22 dikenakan tarif 1,5% dan disetor menggunakan SSP ke bank persepsi yang ditunjuk oleh Menteri Keuangan. Perhitungan PPh Pasal 22 pada tahun 2014 belum mengikuti PMK No. 154/PMK.03/2010, Bappeda PMS Kab. Bolaang Mongondow masih menggunakan PMK No. 210/PMK.03/2008. PPh pasal 22 sudah dilaporkan oleh BUD tetapi belum mengikuti prosedur peraturan perpajakan yang berlaku. Secara keseluruhan perhitungan belum sesuai dengan tarif yang ditentukan oleh peraturan pemerintah, dan dalam hal pelaporannya sudah dilaporkan tetapi belum mengikuti peraturan perpajakan yang berlaku. Sebaiknya bendahara Bappeda PMS Kab. Bolaang Mongondow dan Bendahara Umum Daerah mengikuti setiap perubahan peraturan pajak yang ditetapkan oleh Menteri Keuangan dan Direktorat Jenderal Pajak agar tidak dikenakan sanksi administrasi perpajakan. Kata kunci : perhitungan, pelaporan, pajak penghasilan pasal 22,pengadaan barang.
ANALISA PENCATATAN PEMOTONGAN IURAN DANA PENSIUN PT. POS INDONESIA CABANG MANADO Mose, Cynthia Imelda; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13064.2016

Abstract

Everyone wants a prosperous life in old age. In the 1970s, people race to sign civil servants because only civil servants who have the assurance of a pension fund. However, in the 1990s after the issuance of Law No. 11 of 1992 on retirement funds, pension funds had not confined to civil servants but also the private sector employees. The purpose of this study was to determine the recording of deducting pension contributions PT. Pos Indonesia Cabang Manado. The analytical method used was descriptive method starts with collecting relevant data with research, analyzes how the recording of deduction contributions to pension funds, and draw conclusions. The results showed that the recording of pension contributions deduction made in accordance with accounting theory and the company only help in collecting and depositing pension contributions to the pension fund account.The company should mantain the recording of pension contribution deduction so the company’s financial condition could be controlled, especially about pension contribution deduction.   Keywords: recording, pension fund
ANALISIS PENYETORAN, PELAPORAN, DAN PENCATATAN PPH FINAL PASAL 4 AYAT (2) ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA BPR PRISMA DANA CABANG AMURANG Muhea, Marchella Tiara; Tinangon, Jantje J.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13068.2016

Abstract

The income tax is the largest source of income in taxes. The income tax is a tax impossed on the income received by the taxpayer in the tax year. One type of income tax is the Final Income Tax  Article 4 Paragraph 2 on interest deposit and customer’s savings. The purpose of this research was to determine the suitability of depositing, reporting, and recordkeeping Final Income Tax Article 4 (2) on interest  deposits and savings at BPR Prisma Dana, branch Amurang  with tax regulations. The method used in this research is descriptive analysis. The results of this study indicates that  BPR Prisma Dana, branch Amurang already done the tax obligation in cutting, depositing, and report final income tax article 4 paragraph 2 on deposit and saving account, but there is a delay in depositing and reporting taxation. Instead, the payment and reporting can be done on time, so as not to incur administrative fines. Keywords: payment, reporting, interest on deposits, savings
EVALUASI PROSEDUR PEMUNGUTAN CUKAI MINUMAN BERALKOHOL BUATAN DALAM NEGERI PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C KENDARI Kapantouw, Jenni Febriyanti; Elim, Inggriani; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13138.2016

Abstract

                Excise levies is one component of state revenues that have specific characteristics and different from other tax levies, one type of goods subject to excise that need to be monitored and controlled production and circulation ie excise beverages containing ethyl alcohol, or also known as non-alcoholic beverages. The purpose of this study is to evaluate the tax collection procedure alcoholic beverages domestically. This type of research is qualitative descriptive study to give a clear picture of the issues examined. The results obtained that the procedures for collecting excise alcoholic beverages domestically in KPPBC TMP C Kendari indeed in accordance with Law No. 39 of 2007 concerning amendments to the Law No. 11 Year 1995 on Customs, but there are some provisions excise alcoholic beverages artificial in the country that need to be refined in the regulations by the Director General of Customs and Excise KPPBC TMP C Kendari. TMP C Kendari KPPBC should more thoroughly in the collection of the alcoholic beverage excise, so hope that KPPBC Kendari TMP C is more active in activities such as dissemination to entrepreneurs factory.Keywords: Evaluation Procedures, Collection of Customs
ANALISIS EFEKTIVITAS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA PT. KIMIA FARMA APOTEK 74 MANADO Tontoli, Sitti Amanah; Elim, Inggriani; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17548.2017

Abstract

At a trading company, inventory is an important resource for the survival of the company because in addition to an asset whose value is greater than other current assets is also due to the main source of revenue comes from the sale of inventory. Therefore, effective internal controls are needed to manage the inventory to avoid errors and irregularities. The company is engaged in the pharmaceutical retail sector to manage existing company pharmacies in an effort to increase sales contribution, so that management of inventory management becomes important. The purpose of this study is to determine whether the internal control of merchandise inventory has been effective. The object of this research is PT. Kimia Farma 74 Manado. This research uses descriptive  qualitative The results showed that the internal control of inventory at PT. Kimia Farma Apotek has been effective in applying pharmacy management management, which can be seen in the implementation of the elements of adequate internal control, good control of the inventory. However, there are still weaknesses in the form of duplicate duties on the function of receipt and storage of merchandise inventory and cash, as well as internal auditor functions captured by the accounting and finance.
Co-Authors Abast, Sikfrit Herold Marines Abuno, Malindah Adhi, Ryan . Adi, R. Haryo Wiratama Adi, R. Haryo Wiratama Aditya, I Made Rio Alexander, Jimmy Alfryo Toar Lumintang Amin, Nabilah Nur Risfananda Aneke Wangkar Angelika Parengkuan Anneke Wangkar Anton, Mandang Gabriel Aprilia Makisurat Aring, Aprico Baharta, Zulkarnain Bala, Gladys Mita Marthina Betah, Jimswik Biga, Julian Brilliant Joy Leonardo Kalangie, Brilliant Joy Leonardo Buchari, Demmi P.R.D Chandra, Vionalisa Christine Lidya Manongga Cicilia Tinangon, Cicilia Constantinopel Yuan Cakrawala Robot Cynthia Imelda Mose, Cynthia Imelda Daleno, Irna Prisye David P. E. Saerang David Paul Elia Saerang David Saerang, David Dendeng, Windy Firginia Desita Marlysa Wungkar, Desita Marlysa Dessy Ayuni M. Toduho Devita Wulandari Darea, Devita Wulandari Dhullo Afandi Dhullo Afandi Dunggio, Jelly Anggraeni Elvi Syahria Maznawaty, Elvi Syahria Erwin Budiman Ester Glorria Estefanny Takalumang Eva Debby Nur, Eva Debby Fadila Huda, Fadila Fajriansyah, Yudi Feri Prayitno, Feri Frillia Yuliet Ihalauw Gerungai, Natalia Y.T. Gintoe, Selin Gita Dwichayani Salmon Gloria Theresia Waleleng Grace B. Nangoi Hansu, Randy V. Hardiyanti Bahruddin Harijanto Sabijono Harry Saputra Liando Haryanto, Agnes Ch. Heince R. N. Wokas Heince R.N Wokas Heince Wokas Helena Christina Menggalomo Herman Karamoy Herman, Giovani Hetharia, Juliet Marla I Gede Suwetja Ilat, Ventje . Indahsari Berlianie Awal Inria Rumopa, Inria Jantje J. Tinangon Jantje Tinangon Jeasika Amelia Tamboto, Jeasika Amelia Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Julio Yesaya Tampi Jullie J. Sondakh Kakinsale, Efafras Juan Kalalo, Meyli Y. B. Kalangi, Felicia Maria Kapojos, Peter Marshall Kenju, Blandina Sefrida Kilis, Stevandi K. Kolantung, Jurivel A.G. Kolinug, Lisa Christin Lahengking, Erlita Mentari Lambidju, Nona Erlita Latjandu, Lady D. Latjandu, Lady Diana Lidia M Mawikere Lidia Mawikere Lidya Priskila Koloay Loho, Briando Lumempow, Figy Lumunon, Cisilia Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Mamusu, Rosalina F. Manangkalangi, Adikodrati M. Manderos, Julycia Marchella Tiara Muhea, Marchella Tiara Marentek, Jessica Fergie Maria, Anzeli Maria, Brigita Marsion Immanuel Kant Simangunsong, Marsion Immanuel Kant Marvelonita Esther Aras Masaling, Jesycha Mega Ersita, Mega Megha Cicilia Rawung, Megha Cicilia Meily Kalalo Meily Y.B Kalalo, Meily Y.B Meily Y.B. Kalalo, Meily Y.B. Menajang, Mewa J. O. Merlyn Anglia Mangerongkonda Mewo, Angelia Militia Christi Singkoh Muh. Ervan R. Tarigan, Muh. Ervan R. Muhaling, Enolia N Muliad, Halim Ellena Musdalifah Musdalifah Nadya Pretti Kalalo Ngion, Olivia Megawati Noe, Nurjana Novi Budiarso Novi S Budiarso Novi S. Budiarso, Novi S. Novianty Trisye Sabaru, Novianty Trisye Nukak, Ignasia Tesalonika Oktavianti, Winni Nuraini Oldison Santosa Pakambi, Siska Cantika Pandey, Cristian M Pangalila, Chelsea Pangandaheng, Vinry Y Pangemanan, Hendrik Ricart Pangkey, Jacklyn N. D. Paramitha Sandy Mokodompit Pendong, Angela Anggli Piay, Yeremia Stevanus Elim Pinatik, Sherly . Pingkan Claudia Juliana Pongantung Pitoy, Elsa Samaria Polii, Juanda Jeniver Polii, Juvebri Clara Polopadang, Stefian Pontonuwu, Teza Christy Priscilia Weku Priscilia Weku Priska Debora Dumais, Priska Debora Priska Sigarlaki Pua, Ailling I. Puapadang, Yohana Regin Seyni Putong, Valensia Nola Rambitan, Rivo Reynard Rampengan, Rachel Romilda Rembet, Ariel Renald Runtuwarow, Renald Resky Donald Runtu, Resky Donald Restya Cykly Ngelo Ricky Alfiando Wowor Ricky Billy Panga Rifurariani, Welyoyo Rissard Koyongian, Rissard Robert Lambey Rompas, Ryfan Racel Rondonuwu, Chris Waraney Rondonuwu, Maxmilian Kevin Rudy J Pusung Rudy J. Pusung Rudy Pusung Rumbaru, Sahril Rundengan, Priscilia Joanna Runtuwene, Astrid Ryan C.C Languju Sampouw, Rendy Samsudin, Cintia Sangka, Sallyritna Sejanto, Triastuty Wulanjune Setiono, Angelina Sherly Pinatik Sifrid S. Pangemanan Simangunsong, Natalina Tiur Angel Sinaga, Feren L. Singon, Englina Elizabeth Sinjal, Ave Ceriti Sintje Rondonuwu Sintje Rondonuwu, Sintje Sitti Maryam Mohamad Sonny Pangerapan, Sonny Stanley Kho Walandouw Steven J Tangkuman Steven J. Tangkuman Stevy Sigar Sumampouw, Fino Indra Sumual, Laura Syalomita Sela, Syalomita Syermi Mintalangi Syermi S. E. Mintalangi Syermi S.E. Mintalangi Syurtika Mira Lomboan Tampi, Grace Gloria Tangkere, Marcho Rivelino Taogan, Gloria Taroreh, Eric Joseph Tinangon, Jantje . Tinangon, Jantje J Tontoli, Sitti Amanah Treesje Runtu Treesje Runtu Tuhuteru, Gloria Tulangow, Erill Armando Tumanduk, Leonardo R. Tumbelaka, Herlen Indrakartika Angela Tumipa, Nindi Juleydi Tuwaidan, Regina Laurensana Usman, Iin Febrianti Ventje Ilat Vera Gonting Veronika Mamuka Vichri Vicky Vicky Rompas Victorina Z. Tirayoh Walandouw, Stanly Kho Wangkar, Aneke Waworundeng, Veronica Wenur, Cindy Y. Westwind Welson, Westwind Winnie Fratiwy Malonta Wokas, Heince Rudy Nicky Wowor, Cindy Helena Wowor, Stephanie Selina Sheren Wulan Kindangen