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Wayan Cipta
Universitas Pendidikan Ganesha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Implementasi Prinsip-Prinsip Good Corporate Governance dan Manajemen Risiko pada Kinerja Keuangan Koperasi Simpan Pinjam di Kecamatan Buleleng Kusuma putra, Marsa; Cipta, Wayan
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36371

Abstract

This study aimed at examining the effect of good corporate governance (GCG) and risk management on financial performance in cooperatives in Buleleng district. This research employed a quantitative approach. The samples of 12 savings and loans cooperatives. The sample was selected using a purposive sampling method. Respondents in this study were 36 people. The data were collected through questionnaires. The data analysis technique used in this research was multiple linear regression analysis. The results showed Good Corporate Governance (GCG) and risk management simulated affect financial performance. (2) Good Corporate Governance (GCG) partially affects financial performance. (3) Risk Management partially affects financial performance.Keywords: Good Corporate Governance (GCG), risk management and financial performance
Pengaruh perputaran kas dan perputaran piutang serta jumlah nasabah kredit terhadap return on asset pada lembaga perkreditan desa di kecamatan kubu Jaya, I Kadek Susena Atma; Cipta, Wayan
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35578

Abstract

This study aims to examine the effect of cash turnover and accounts receivable turnover and the total of credit customers on return on assets. The design of this research is quantitative causal. The subject of this research was the LPD in Kubu District in 2019 with a population of 30 LPDs. The data were collected by document recording and analysed by multiple linear regression analysis. The results of this study indicate that (1) the level of cash turnover, accounts receivable turnover and the total of credit customers simultaneously effect to return on assets, (2) the rate of cash turnover has a positive and significant effect to return on assets, (3) accounts receivable turnover has a positive and significant effect to return on assets, (4) the total of credit customers has a positive and significant effect to return on assets. Keywords: cash turnover, credit customers, accounts receivable turnove, return on assets. 
Pengaruh Profitabilitas dan Likuiditas serta Leverage terhadap Nilai Perusahaan pada Perusahaan Sektor Retail yang Terdaftar di Bursa Efek Indonesia Indrawan Prasetya; Wayan Cipta
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29837

Abstract

The purpose of this study was to examine the effect of profitability, liquidity and leverage on firm value. This research was conducted at retail companies listed on the Indonesia Stock Exchange for the 2017-2018 period. The total population is 15 companies. Data were analyzed by multiple linear regression analysis. The results showed that (1) there was a simultaneous influence between profitability, liquidity, and leverage on firm value, with a large contribution of influence of 72.5%, while the remaining 27.5% was influenced by other variables not examined in this study. (2) there is a positive and significant influence between profitability and firm value, (3) there is a positive but insignificant effect between liquidity and firm value, (4) there is a positive and significant influence between leverage and firm value.
Pengaruh Return on Asset dan Return on Equity serta Net Profit Margin terhadap Harga Saham Indeks Lq45 di Bursa Efek Indonesia Junaidi Junaidi; Wayan Cipta
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.31612

Abstract

This study aims to examine about the effect of return on asset, return on equity and net profit margin on share price simultaneously and partially in LQ-45 companies. The subjeck of this research is the LQ-45 company and the research objects are return on assets, return on equity, net profit margin and stock price. Data were collected by recording documents and analyzed by multiple linear regression analysis. The results show that (1) there is a simultaneous significant effect of return on asset, return on equity and net profit margin on stock price of 71.8%, (2) there is  partially positive  significant effect of return on assets on stock price amounting to 52.1%, (3) there is partially positive  significant effect of return on equity on stock price of 26.0%, (4) there is  partially positive and significant effect on net profit margin on stock price of 52.7%
Kecurangan Pelaporan Keuangan pada Pemerintah Daerah di Indonesia: Pengujian Peran Aspek Religiusitas Wayan Cipta
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.33709

Abstract

This study aims to examine the role of publicity and religiosity as a mitigating factor for fraudulent financial reporting in government organizations where there is pressure to obey superiors to commit unethical behavior. The data were collected by conducting an experimental study with a 2x2x1 between-subjects design on 222 final-year accounting undergraduate students. Conducting the Chi-Square analysis, the results indicated that (a) obedience pressure have a positive impact on fraudulent financial reporting; (b) publicity of financial report compiler as well as the level of religiosity have a negative impact on fraudulent financial reporting; and (c) both publicity of financial report compiler and the level of religiosity have a negative interaction with obedience pressure in influencing fraudulent financial reporting.
ANALISIS KREDIT MACET PADA PT. BPR KAPAL BASAK PURSADA, CABANG SINGARAJA TAHUN 2013 I Komang Gde Darma Putra .; Drs. Wayan Cipta,M.M .; Drs. Anjuman Zukhri, M.Pd. .
Jurnal Pendidikan Ekonomi Undiksha Vol. 4 No. 1 (2014)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v4i1.1904

Abstract

Penelitian ini bertujuan untuk mengetahui (1) penyebab kredit macet pada PT. BPR Kapal Basak Pursada pada tahun 2013, (2) dampak yang dapat ditimbulkan dari kredit macet terhadap laba perusahaan pada tahun 2013, (3) upaya yang dilakukan untuk mengatasi kredit macet pada PT. BPR Kapal Basak Pursada pada tahun 2013. Data dikumpulkan dengan wawancara, dan dokumentasi. Data dianalisis dengan analisis studi kasus dengan pendekatan kualitatif. Hasil penelitian menunjukkan (1) terjadinya kredit macet disebabkan oleh empat faktor yaitu: kurangnya ketelitian dari pihak petugas dalam analisa pemberian kredit, itikad tidak baik dari petugas PT BPR Kapal Basak Pursada, kurangnya sistem pengawasan kredit, dan penurunan kondisi ekonomi. (2) Dampak dari kredit macet yang dirasakan bank yaitu pendapatan menurun, perputaran kas menjadi terganggu, tingkat kesehatan bank menurun, modal bank menurun, dan turunnya kepercayaan masyarakat. (3) Upaya yang dilakukan untuk mengatasi kredit macet pada PT. BPR Kapal Basak Pursada Cabang Singaraja yaitu restructuring (Penataan ulang), rescheduling (penjadwalan kembali), penyitaan jaminan, dan penghapusan kredit (penghapusan piutang).Kata Kunci : kredit macet This research was aimed to know: (1) the cause of non performing loan at PT. BPR Kapal Basak Pursada in 2013, (2) the impact of non performing loan to the profit of company in 2013, (3) the effort which is done to overcome the non performing loan at PT. BPR Kapal Basak Pursada in 2013. The data were collected by using interview and documentation. The data were analyzed using case study analysis with qualitative approach. The result of the study showed that (1) non performing loan to four accasioned factor, that is: the lack of officers accuracy in loan analysis, the bad faith of officers of PT BPR Kapal Basak Pursada, the lack of loan suvervision system, and economic downturn. (2) the impact of non performing loan toward the Bank were profit decreases, disruption of cash turnover, the reduce of the bank healty level, the reduce of bank capital, and decline in public confidence. (3) the effort which was done to overcome the non performing loan at PT. BPR Kapal Basak Pursada Singaraja were restructuring, rescheduling, foreclosure bail, and loan deletion (account receivable deletion).keyword : non performing loan
ANALISIS SISTEM PENGENDALIAN INTERN DAN PENANGANAN KREDIT MACET PADA KOPERASI KREDIT SWASTIASTU SINGARAJA TAHUN 2012 Putu Sri Utami .; Drs. Anjuman Zukhri, M.Pd. .; Drs. Wayan Cipta,M.M .
Jurnal Pendidikan Ekonomi Undiksha Vol. 4 No. 1 (2014)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v4i1.1905

Abstract

Penelitian ini bertujuan untuk mengetahui (1) sistem pengendalian intern pada Koperasi Kredit Swastiastu Singaraja tahun 2012, (2) prosedur pemberian kredit pada Koperasi Kredit Swastiastu Singaraja tahun 2012, (3) penyebab kredit macet pada Koperasi Kredit Swastiastu Singaraja tahun 2012, (4) cara mengatasi kredit macet pada Koperasi Kredit Swastiastu Singaraja tahun 2012. Penelitian ini merupakan penelitian deskriptif. Jenis data yang digunakan adalah data kualitatif. Data kualitatif yaitu berupa dokumen-dokumen penting dan catatan lainnya yang mendukung dalam pengolahan data, sedangkan data dikumpulkan dengan wawancara dan dokumentansi, kemudian dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa (1) sistem pengendalian intern pada Koperasi Kredit Swastiastu Singaraja adalah (a) struktur organisasi yang memisahkan tanggung jawab fungsional yang tepat, (b) sistem wewenang dan prosedur pembukuan yang baik, (c) praktek- praktek yang sehat, dan (d) tingkat kecakapan pegawai yang sesuai dengan tanggung jawabnya (2) prosedur pemberian kredit pada Koperasi Kredit Swastiastu Singaraja diawali dengan kedatangan calon debitur ke bagian kredit untuk meminta formulir surat permohonan pinjaman dan diisi dengan syarat yang telah ditentukan, (3) penyebab kredit macet pada Koperasi Kredit Swastiastu Singaraja yaitu (a) debitur mengalami kebangkrutan, (b) kemampuan melunasi besarnya kewajiban berkurang, (c) adanya masalah keluarga, (4) upaya untuk mengatasi kredit macet pada Koperasi Kredit Swastiastu Singaraja yaitu (a) melakukan kunjungan secara kekeluargaan, (b) mengadakan pengawasan kepada debitur, (c) memberikan surat peringatan, (d) melakukan sita jaminan.Kata Kunci : Pengendalian Intern, Kredit Macet, Koperasi This study aimed to determine (1) the internal control system in Credit Cooperative Swastiastu Singaraja in 2012, (2) the lending procedures Credit Cooperative Swastiastu Singaraja in 2012, (3) the cause of bad loans on Credit Cooperative Swastiastu Singaraja in 2012, (4) how to resolve credit stalled on Credit Cooperative Swastiastu Singaraja in 2012. This research is descriptive research. The type of data used is qualitative data. Qualitative data in the form of important documents and other records that support the processing of data, while data were collected is by interview and documents, then analyzed descriptive. The results showed that (1) the internal control system in Credit Cooperative Swastiastu Singaraja is (a) the organizational structure that separates the right functional responsibilities, (b) a system of authority and good bookkeeping procedure, (c) healthy practices, and (d) the level of employee skills appropriate to their responsibilities (2) lending procedures in Credit Cooperative Swastiastu Singaraja begins with the arrival of the debtor to the credit department to request a loan application letter and form is filled with a predetermined condition, (3) causes of bad loans on Credit Cooperative Swastiastu Singaraja namely (a) i declair bankrupt debtor, (b) the ability to pay the amount of liability is reduced, (c) family problems, (4) an attempt to overcome the bad debts on credit Credit Cooperative Swastiastu Singaraja namely (a) the basis of family visits, (b) to supervise the debtor, (c) provide a warning letter, (d) conduct a foreclosure.keyword : Internal Control, Bad Credit, Cooperative
PENDEKATAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA TARIF KAMAR RAWAT INAP PADA RUMAH SAKIT KASIH IBU DENPASAR Luh Ria Rakhmadianty .; Made Ary Meitriana, S.Pd. .; Drs. Wayan Cipta,M.M .
Jurnal Pendidikan Ekonomi Undiksha Vol. 4 No. 1 (2014)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v4i1.2029

Abstract

Penelitian ini bertujuan untuk mengetahui (1) perhitungan tarif kamar rawat inap yang diterapkan oleh Rumah Sakit Kasih Ibu Denpasar, (2) perhitungan tarif kamar rawat inap dengan menggunakan Activity Based Costing System (metode ABC), dan (3) perbedaan tarif kamar rawat inap antara metode konvensional dengan metode ABC. Penelitian ini merupakan jenis penelitian deskriptif komparatif. Subjek dalam penelitian ini adalah Rumah Sakit Kasih Ibu Denpasar, sedangkan yang menjadi objek penelitian ini adalah penentuan tarif kamar rawat inap di Rumah Sakit Kasih Ibu Denpasar dan penentuan tarif kamar rawat inap dengan menggunakan perhitungan metode ABC. Data dikumpulkan dengan metode wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis deskriptif dengan pendekatan komparatif. Hasil penelitian menunjukkan (1) Rumah Sakit Kasih Ibu menggunakan metode konvensional untuk menghitung tarif kamar rawat inap yaitu sebesar Rp 900.000,00 yang dibebankan kepada konsumen, (2) perhitungan tarif kamar rawat inap dengan menggunakan metode ABC yaitu sebesar Rp 748.057,70 (3) Perbedaan besarnya tarif kamar rawat inap dengan menggunakan perhitungan metode konvensional dan metode ABC yaitu sebesar Rp 151.942,30 perbedaan ini dapat dilihat dari penggunaan cost driver.Kata Kunci : tarif, Activity Based Costing System, metode konvensional This present study aimed at (1) calculating the inpatient room rate employed by Kasih Ibu Hospital in Denpasar, (2) calculating the inpatient room rate through Activity Based Costing System (ABC system), and (3) the difference between inpatient room rate using conventional method and ABC system. In this study, the subject was Kasih Ibu Hospital in Denpasar whereas the object were determining of the room rate and the use of ABC system calculations toward hospitalization Kasih Ibu Hospital in Denpasar. The data were collected through the interview and documentation. The data analysis technique used was descriptive analysis with a comparative approach. The results showed that (1) Rumah Sakit Kasih Ibu Denpasar used conventional method for calculating inpatient room rate was 900,000 rupiahs trace to the consument, (2) the calculation of the inpatient room rate using ABC system was 748,057.70 rupiahs, (3) the difference of the amount between inpatient room rate calculated using conventional method and the room rate calculated using ABC system was 151,942.30 rupiahs. The difference could be seen from the use of cost driver.keyword : rate, Activity Based Costing System, the conventional method
PENERAPAN METODE ECONOMIC ORDER QUANTITY PERSEDIAAN BAHAN BAKU PADA PERUSAHAAN KOPI BUBUK BALI CAP “BANYUATIS” I Gst Ayu Widi Astuti .; Drs. Wayan Cipta,M.M .; Made Ary Meitriana, S.Pd. .
Jurnal Pendidikan Ekonomi Undiksha Vol. 4 No. 1 (2014)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v4i1.2048

Abstract

Penelitian ini bertujuan (1) perhitungan persediaan bahan baku yang diterapkan perusahaan, (2) perhitungan persediaan bahan baku bila menggunakan metode Economic Order Quantity (EOQ), dan (3) perbedaan pada metode Economic Order Quantity (EOQ) dengan metode konvensional pada persediaan bahan baku di Perusahaan Kopi Bubuk Bali Cap “Banyuatis” Singaraja. Penelitian ini merupakan penelitian deskriptif komparatif. Subjek dalam penelitian ini adalah Perusahaan Kopi Bubuk Bali Cap “Banyuatis” Singaraja Kecamatan Buleleng, sedangkan objek dari penelitian ini adalah penentuan persediaan bahan baku yang dilakukan perusahaan dan penentuan persediaan bahan baku dengan metode Economic Order Quantity (EOQ.Teknik analisis data yang digunakan adalah teknik analisis deskriptif komparatif. Hasil penelitian menunjukan bahwa (1) metode perhitungan persediaan bahan baku yang diterapkan perusahaan dengan cara pembelian bahan baku, penggunaan bahan baku, biaya pemesanan, biaya penyimpanan, perhitungan biaya total persediaan (2) persediaan bahan baku bila menggunakan metode Economic Order Quantity (EOQ) adalah Reorder Point (ROP) yaitu 7.557 kg, persediaan pengaman (Safety Stock) yaitu 6.207 kg, Total Inventory Cost sebesar Rp 64.880.574,00. (3) Terdapat perbedaan yang dilakukan antara penentuan persediaan bahan baku yang diterapkan perusahaan dengan menggunakan metode Economic Order Quantity (EOQ) dapat dilihat dari frekuensi pembelian, total pembeliaan, Total Inventory Cost.Kata Kunci : persediaan, bahan baku, dan Economic Order Quantity. This research aimed at (1) calculating the material stock which had been determined by the company, (2) calculating the material stock by using Economic Order Quantity (EOQ) method, and (3) differentiating Economic Order Quantity (EOQ) method and conventional method in calculating the material stock of Perusahaan Kopi Bubuk Bali Cap “Banyuatis”, Singaraja. This research was a descriptive qualitative study. The subject of this research was Perusahaan Kopi Bubuk Bali Cap “Banyuatis” Singaraja Kecamatan Buleleng, and the object was determining the material stock which has been done by the company, and determining the material stock by using Economic Order Quantity (EOQ) method. The data analysis technique used in this research was descriptive comparative analysis technique. The result of this research was (1) the method of material stock calculation which was used by the company consisted of material purchasing, material using, ordering cost, storage cost, and total calculation of stock cost, (2) the material stock calculation by using Economic Order Quantity (EOQ) method consisted of Reorder Point (ROP) in amount of 7,557 kg, Safety Stock in amount of 6,207 kg, Total Inventory Cost in amount of Rp 64,880,574.00, (3) There were differences between the calculation of material stock which was done by the company and the calculation of material stock which was done through Economic Order Quantity (EOQ) method, that could be seen from the purchasing frequency, the total of purchasing, and Total Inventory Cost.keyword : stocks, material, Economic Order Quantity
Analisis Biaya Diferensial dalam Pengambilan Keputusan Membeli atau Memproduksi Sendiri Toga Pada Penjahit Mulia Singaraja Tahun 2013 Putu Lisa Swandewi .; Drs. Anjuman Zukhri, M.Pd. .; Drs. Wayan Cipta,M.M .
Jurnal Pendidikan Ekonomi Undiksha Vol. 4 No. 1 (2014)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v4i1.3024

Abstract

Penelitian ini bertujuan untuk mengetahui (1) Besarnya biaya diferensial sebagai dasar pengambilan keputusan membeli dari luar atau memproduksi sendiri Baju Toga S1 dan S2 Undiksha pada Penjahit Mulia Singaraja Tahun 2013. (2) Besarnya perbedaan biaya diferensial sebagai dasar pengambilan keputusan untuk membeli dari luar atau memproduksi sendiri Baju Toga S1 dan S2 Undiksha Tahun 2013. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Subjek penelitian ini adalah Penjahit Mulia Singaraja, dan objek penelitian ini adalah biaya diferensial sebagai dasar pengambilan keputusan untuk memproduksi sendiri atau membeli dari pihak lain. Data dikumpulkan dengan metode dokumentasi. Hasil peneltian ini menunjukkan bahwa Hasil perhitungan contribution margin dengan memproduksi sendiri baju toga S1 Rp 43.100.000,00 jika dibandingkan dengan membeli dari pihak lain baju toga S1 Rp 32.000.000,00 maka keputusan untuk pesanan baju toga S1 diproduksi sendiri merupakan keputusan yang tepat karena hasil perhitungan contribution margin dengan memproduksi sendiri lebih besar Rp 11.100.000,00 dibandingkan dengan alternatif membeli dari pihak lain. Untuk hasil perhitungan contribution margin dengan memproduksi sendiri baju toga S2 Rp 19.700.000,00 dibandingkan dengan membeli dari pihak lain baju toga S2 Rp 23.750.000,00 , keputusan untuk pesanan baju toga S2 diproduksi sendiri merupakan keputusan yang belum tepat karena hasil perhitungan contribution margin dengan membeli dari pihak lain lebih besar Rp 4.050.000,00 dibandingkan dengan memproduksi sendiri.Kata Kunci : Biaya Diferensial, Keputusan Membeli atau Memproduksi Sendiri The study aimed at finding out (1) The differential cost as a basic in making decision of buying from outside or own production of Toga outfit for S1 (Bachelor degree) and S2 (Master Student) Undiksha by Penjahit Mulia Singaraja in 2013. (2) The magnitude of the difference as the differential cost included (added) as a basic in making decision of buying from outside or own production of Toga outfit for S1 (Bachelor degree) and S2 (Master Student) Undiksha by Penjahit Mulia Singaraja in 2013. This study was a descriptive study with quantitative approach. The subject of this study was Penjahit Mulia Singaraja, and the object was the differential cost as a basic in making decision of buying from outside or own production. The data collected by was documentation method. The result of the study showed that the contribution margin of own production of Toga outfit for S1 is Rp. 43.100.000,00 compared to delegating it to other party which was Rp. 32.000.000,00 thus the decision of producing Toga outfit for S1 themselves was the right one since it was found that the contribution margin higher than the alternative of delegating it to other party. The result of contribution margin for own production of Toga outfit for S2 was Rp. 19.700.000,00 compared to delegating it to other party which was Rp. 23.750.000,00 showed that the decision of producing Toga outfit for S2 themselves was not the right decision since it was found that the contribution margin of delegating it to other party was Rp.4.050.000,00 which was considered to be higher than produce them themselves. keyword : The differential cost, decision of buying or own production
Co-Authors A.A.Ayu Sanita Fitrianti Adi, I Gede Purnawan Adnyana, I Komang Widhi Adriana Gita Candra Alviyah Ramadani Anak Agung Ngurah Darma Putra . Ani, Ni Komang Santi Anjuman Zukhri Astuti, Kadek Puja Channing, Putu Wina Audy Afsari Cheltis Charles Kehek Darmawan, I Gusti Ngurah Putu Agus Eka Devi GWP, Putu Ratu Divatni Amertha Dewantari, Ni Luh Surpa Dwi Putri Ratnasari Dwi Putri Ratnasari, Dwi Putri El Dimas Handy Irhamy Emi Indarwati Fathur Rizqi Samawi Febriani Febriani Gede Putu Agus Jana Susila I Gede Purnawan Adi I Gst Ayu Widi Astuti . I Gusti Agung Ayu Meilyani I Gusti Ayu Bintang Pradnyawati I Kadek Rustiana Putra I Kadek Susena Atma Jaya I Komang Gde Darma Putra . I Komang Yogi Pranata I Nyoman Suarjaya . I Nyoman Suarjaya ., I Nyoman Suarjaya I Wayan Bagia I Wayan Suwendra Ida Bagus Widiastana Indrawan Prasetya Irhamy, El Dimas Handy Jaya, I Kadek Susena Atma Junaidi Junaidi Junaidi Junaidi Kadek Ayu Parwini Kehek, Cheltis Charles Ketut Suciantini Komang Setia Dewi Kusuma putra, Marsa Lina Farida, Lina Luh Intan Rini Andriyani Luh Ria Rakhmadianty . Luh Sumertini M.Pd. S.Pd. Luh Indrayani . Made Ary Meitriana, S.Pd. . Maharani, Sisilia Marsa Kusuma putra Meilyani, I Gusti Agung Ayu Meitriana, Made Ary Melianti, Ni Kadek Muhammad Burhanudin Muhammad Burhanudin, Muhammad Mulyadi, Ni Luh Ayu Ni Kadek Pramana p . Ni Komang Santi Ani Ni Luh Surpa Dewantari Ni Luh Surpa Dewantari Ni Made Anik Nasa Suryawati Ni Made Ary Widiastini Ni Made Ayu Galih Anom . Ni Made Suci Ni Putu Indah Pradina Tasya Pradnyawati, I Gusti Ayu Bintang Prasetya, Indrawan Prema Shanthi Putra, I Kadek Rustiana Putra, Putu Astawa Janu Kalyana Putu Lisa Swandewi . Putu Rahyu Anggi Pratiwi Putu Slamet Widyantara Putu Sri Utami . PutuIndra yudana Ramadani, Alviyah Ramadhanti, Sagita Rosi Datul Husna Rusmayanti, Komang Ratih Samawi, Fathur Rizqi Setiawan, Putu Jana Shanthi, Prema Suarjaya, Ketut Diki Mayda Nandaka Suryawati, Ni Made Anik Nasa Tasya, Ni Putu Indah Pradina Trianasari Wibawa, Nyoman Kalyana Mitta Widianingsih, Desak Gede Sri yudana, PutuIndra