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Anantawikrama Tungga Atmadja,SE,Ak.,M. .
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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, TINDAKAN SUPERVISI, BUDAYA ORGANISASI DAN KEPRIBADIAN TERHADAP INFORMASI LAPORAN KEUANGAN (STUDI KASUS PADA PDAM KABUPATEN BULELENG) ., Kadek Ayu Pramita Dewi; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.4355

Abstract

Penelitian ini bertujuan untuk mengalisis ada tidaknya pengaruh antara kapasitas sumber daya manusia, tindakan supervisi, budaya organisasi dan kepribadian terhadap informasi laporan kuangan pada PDAM Kabupaten Buleleng.Penelitian ini dilakukan pada PDAM Kabupaten Buleleng.Teknik sampel yang digunakan yaitu purposive sampling.Sampel penelitian ini sejumlah 55 pegawai. Pengumpulan data dilakukan dengan cara penyebaran kuesioner dengan memberi seperangkat pertanyaan atau pernyataan tertulis kepada responden untuk dijawabnya dengan menggunakan skala likert. Selanjutnya untuk pengujian data dilakukan uji validitas, uji reliabilitas dan pengujian hipotesis.Teknik analisis data yang digunakan analisis regresi linear berganda (Multiple Regression Analysis) dengan menggunakan program SPSS 19.0 for Windows. Hasil penelitian menunjukkan bahwa: (1) Terdapat pengaruh yang positif antara Kapasitas Sumber Daya Manusia dengan Informasi Laporan Keuangan PDAM Kabupaten Buleleng,(2) Terdapat pengaruh yang positif antara Tindakan Supervisi dengan Informasi Laporan Keuangan PDAM Kabupaten Buleleng, (3) Terdapat pengaruh yang positif antara Budaya Organisasi dengan Informasi Laporan Keuangan PDAM Kabupaten Buleleng, (4) Terdapat pengaruh yang positif antara Kepribadian dengan Informasi Laporan Keuangan PDAM Kabupaten Buleleng, (5) Terdapat pengaruh yang positif secara simultan Kapasitas Sumber Daya Manusia, Tindakan Supervisi, Budaya Organisasi dan Kepribadian dengan Informasi Laporan Keuangan PDAM Kabupaten Buleleng.Kata Kunci : kapasitas sumber daya manusia, tindakan supervisi, budaya organisasi, kepribadian dan informasi laporan keuangan. This study is intended to analyze whether human resource capacity, supervisory act, organizational culture and personality affect the information on the financial statement prepared by the Buleleng Regency-Owned PDAM. This study was conducted at the Buleleng Regency-Owned PDAM. The purposive sampling technique was used and the sample included 55 staff. The data were collected through the questionnaire which contained a number of questions to be answered by the respondents using the likert scale. The data were examined through validity test, reliability test and hypothesis test. The data were analyzed using the Multiple Regression Analysis technique in which the program of SPSS 19.0 for Windows was used. The results of the study showed that (1) the human resource capacity positively affected the information in the Financial Statement of the Buleleng Regency-Owned PDAM; (2) the supervisory act positively affected the information in the Financial Statement of the Buleleng Regency-Owned PDAM; (3) the Organizational Culture positively affected the information in the Financial Statement of the Buleleng Regency-Owned PDAM; (4) personality positively affected the information in the Financial Statement of Buleleng Regency-Owned PDAM; (5) the Human Resource Capacity, the Supervisory Act, the Organizational Culture and Personality simultaneously affected the information in the Financial Statement of the Buleleng Regency-Owned PDAM.keyword : human resource capacity, supervisory act, organizational culture, personality and information in the financial statement
PENGARUH PENGETAHUAN AUDIT, OBJEKTIVITAS DAN INDEPENDENSI TERHADAP PENDETEKSIAN TEMUAN KERUGIAN DAERAH (Studi Empiris Pada 3 Kantor Inspektorat Provinsi Bali) ., I B Angge Artadharma; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., I Gusti Ayu Purnamawati, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6652

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan audit, objektivitas dan independensi terhadap pendeteksian temuan kerugian daerah. Penelitian ini merupakan penelitian kausal, dimana ada pengaruh pengetahuan audit, objektivitas dan independensi terhadap pendeteksian temuan kerugian daerah. Populasi dalam penelitian ini adalah auditor pada Kantor Inspektorat kabupaten Buleleng, Inspektorat Kota Denpasar dan Inspektorat Provinsi Bali. Pengambilan sampel dilakukan dengan cara Purposive Sampling, dengan sampel 34 responden. Jenis data yang digunakan dalam penelitian adalah data primer. Metode pengumpulan data yang dilakukan adalah dengan survey melalui pembagian kuesioner kepada responden. Analisis data penelitian menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 19.00. Hasil penelitian menunjukkan bahwa (1) pengetahuan audit berpengaruh signifikan terhadap pendeteksian temuan kerugian daerah, (2) objektivitas berpengaruh signifikan terhadap pendeteksian temuan kerugian daerah, (3) independensi berpengaruh signifikan terhadap pendeteksian temuan kerugian daerah, (4) pengetahuan audit, objektivitas dan independensi secara simultan berpengaruh signifikan terhadap pendeteksian temuan kerugian daerah. Kata Kunci : pengetahuan audit, objektivitas, independensi, kerugian daerah The study aimed at finding out the effect of auditor’s knowledge, objectivity, and independency on the detection of findings of local area loss. This study utilized a causal design where the effect of auditor’s knowledge, objectivity, and independency on the detection of findings of local area loss was found, involving the population of all auditors working under the Inspectorate offices in Buleleng regency, Denpasar regency, and Bali province. There were about 34 respondents selected as the samples, which were selected based on purposive sampling technique. The data of the study were obtained from primary sources, collected by making survey, using questionnaires. The data were analyzed by using multiple regression supported by SPSS software vesion 19.00. The results of the study indicated that (1) there was a significant effect of auditor’s knowledge on the detection of findings of local area loss, (2) there was a significant effect of objectivity on the detection of findings of local area loss, and (3) there was a significant effect of independency on the detection of findings of local area loss, and (4) There was a simultaneous significant effect of auditor’s knowledge, objectivity, and independency on the detection of findings of local area loss. keyword : auditor’s knowledge, objectivity, independency, local area loss
PENILAIAN SISTEM PENGENDALIAN INTERN DENGAN KONSEP TRI HITA KARANA PADA PERKUMPULAN PETANI PENGGUNA AIR (P3A) SUBAK TIBU BELENG DI DESA PENYARINGAN KECAMATAN MENDOYO KABUPATEN JEMBRANA ., Ni Nyoman Dhiras Hardyanti; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Made Arie Wahyuni, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.10063

Abstract

Organisasi memerlukan sistem pengendalian intern yang memadai guna mencapai keberlangsungan usahanya, salah satu organisasi tersebut yaitu perkumpulan petani pengguna air subak yang merupakan organisasi sederhana yang bersifat sosio agraris religious, namun memiliki prestasi sebagai juara satu tingkat Nasional. Kesederhanaan yang dimiliki namun berprestasi membuat Perkumpulan Petani Pengguna Air menarik untuk dikaji guna mengetahui 1) penerapan program sebagai sistem pengendalian intern, 2) mengimplementasikan konsep Tri Hita Karana oleh pengurus, 3) pengimplementasian sistem pengendalian intern berdasarkan konsep Tri Hita Karana. Penelitian yang dilakukan adalah penelitian deskriptif dengan pendekatan kualitatif Teknik pengumpulan data berupa Wawancara, Observasi dan Dokumentasi, data diolah melalui tiga tahapan, yaitu: 1) reduksi data, 2) penyajian data, 3) menarik kesimpulan berdasarkan teori yang telah ditentukan. Hasil penelitian menunjukkan Pengendalian Intern Berlandaskan Idil Tri Hita Karana yang dimiliki baik dan memadai. Lingkungan pengendalian meliputi implementasi konsep Tri Hita Karana oleh pengurus, penilaian resiko mencakup penerapan program kerja, aktifitas pengendalian meliputi akuntabilitas pengelolaan air dan asset kebendaan, informasi dan komunikasi meliputi Perkumpulan petani pengguna air subak Tibu Beleng yang merupakan lembaga adat bersifat sosio agraris religius, dan pengawasan meliputi implementasi sistem pengendalian intern berdasarkan Tri Hita KaranaKata Kunci : Subak, Pengendalian Intern, Tri Hita Karana, Akuntabilitas An organization requires an adequate internal control system to run the business sustainably. A group of water users such as “subak” in Bali is a simple religious social agriculture form of organization, but has an outstanding achievement as the first national champion. This background make the water user farmers group interested to be studied in order to find out 1) the program implementation as an internal control system, 2) the implementation of concept “Tri Hita Karana” by the management, 3) the implementation of internal control system based on the concept of “Tri Hita Karana”. The study was conducted by utilizing a descriptive with qualitative design. The data were obtained by using interview, observation, and documentation. They were analysed based three different stages, like: 1) data reduction, 2) data presentation, 3) drawing conclusion based on the predetermined theory. The results of the study indicated that the category of internal control system based on the concept of “Tri Hita Karana” was sufficiently good. The control environment involved the implementation of concept of “Tri Hita Karana” by the staff, risk evaluation included the program implementation, controlling activities included water and material assets management accountability, information and communication included a group of farmers as water users of Subak Tibu Beleng as a religious socio agricultural traditional institution and the control included internal control system based on the concept of “Tri Hita Karana”.keyword : Subak, internal control, Tri Hita Karana, accountability
ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA HOTEL THE DAMAI ., Ketut Aristina Dewi; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.4371

Abstract

Gaji dan upah merupakan masalah yang penting bagi perusahaan dan karyawan. Dikatakan penting bagi perusahaan karena gaji dan upah adalah alat yang dapat mendorong karyawan untuk melaksanakan tugasnya dengan baik, sedangkan bagi karyawan gaji dan upah merupakan sumber penghasilan yang digunakan untuk memenuhi kebutuhan hidupnya beserta keluarga. Penelitian ini dilakukan pada hotel “The Damai” dengan tujuan untuk mengetahui bagaimana sistem akuntansi penggajian dan pengupahan karyawan pada hotel “The Damai” dan apakah sistem akuntansi penggajian dan pengupahan karyawan pada hotel “The Damai” sudah memadai ditinjau dari sistem pengendalian intern. Analisis penelitian yang dilakukan yakni analisis kualitatif deskriptif komparatif, analisis ini dilakukan dengan menggambarkan atau menguraikan secara umum mengenai sistem akuntansi penggajian dan pengupahan hotel “The Damai” yang kemudian dibandingkan dengan teori yang ada. Dari hasil penelitian diperoleh kesimpulan bahwa sistem akuntansi penggajian dan pengupahan pada Hotel “The Damai” sistem akuntansi penggajian dan pengupahannya digabungkan. Meskipun demikian sistem akuntansi penggajian dan pengupahan pada hotel “The damai” sudah berjalan dengan baik sesuai dengan prosedur pembayaran gaji dan upah karena sudah dilaksanakan dengan tepat oleh bagian-bagian yang terkait dan formulir-formulir serta alat-alat yang digunakan sudah memadai. Penelitian ini menjamin terselenggaranya sistem pengendalian intern yang memadai atas sistem penggajian dan pengupahan. Kata Kunci : Pengendalian Intern, Sistem Akuntansi Penggajian dan Pengupahan Salary and wages were the essential problems for the company and the staffs. It was important for the company since salery and wages could become an instrument to encourage the staff member to complete their job satisfactorily, while for the staff salery and wages could also become the source of income in order to satisfy all needs of their life with their families. This study was conducted at the “Damai” hotel with a purpose to find out whether the system of payroll and wages of the hotel staffs had been properly satisfying viewed from the internal control system. The analysis of this study involved a comparative descriptive qualitative analysis, that was by illustrating and describing in general about the payroll and wages accounting system at the “Damai” hotel, which then were compared to the existing theoritical concept. From the results of the study it could be concluded that the system of payroll and wages at the “Damai” hotel was combined. Nevertheless the systems of payroll and wages had been running very well according to the procedure payroll and wages payment since it had been implemented accurately by the related sections and all the forms and istruments used had been found so adequate. This study also guaranteed the implementation of adequate internal control system of the wages and payroll system. keyword : internal control, wages and payroll accounting system.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PELAPORAN ALOKASI DANA DESA (Studi Kasus Desa Bengkel, Kec. Busungbiu, Kab. Buleleng) ., Made Wiradarma Setiawan; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.10151

Abstract

Penelitian ini bertujuan untuk: (1) mengetahui mekanisme penyaluran Alokasi Dana Desa (ADD) pada Pemerintahan Desa Bengkel, (2) mengetahui implementasi prinsip transparansi dan akuntabilitas dalam pertanggungjawaban Pemerintahan Desa Bengkel terhadap pelaporan Alokasi Dana Desa (ADD), dan (3) mengetahui kendala-kendala apa yang dihadapi dalam implementasi prinsip Transparansi dan Akuntabilitas dalam pertanggungjawaban Pemerintah Desa terhadap pelaporan Alokasi Dana Desa (ADD). Penelitian ini dilakukan dengan metode kualitatif. Data dikumpulkan melalui wawancara mendalam, observasi dan studi dokumen yang selanjutnya dilakukan analisis data dengan model analisis interaktif melalui tiga tahapan yaitu (1) reduksi data, (2) penyajian data, (3) penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) penyaluran Alokasi Dana Desa (ADD) dari Pemerintah Daerah ke Pemerintah Desa Bengkel sudah mengacu pada Peraturan bupati nomor 84 tahun 2015 tentang tata cara pengalokasian Dana Desa, Alokasi Dana Desa, Bagi Hasil Pajak, dan Bagi Hasil Retribusi dan pencairan dana dilakukan secara bertahap yaitu melalui empat tahapan yang dilengkapi dengan surat rekomendasi dari kecamatan, (2) pengimplementasian prinsip transparansi dan akuntabilitas pada Alokasi Dana Desa dapat dilihat pada saat melakukan perencanaan dan pembuatan laporan realisasi dan SPJ, (3) faktor yang mempengaruhi sulitnya mengimplementasikan prinsip Transparansi dan Akuntabilitas dalam pertanggungjawaban pemerintah desa terhadap pelaporan Alokasi Dana Desa lemahnya sumber daya manusia aparat desa yang ada di desa merupakan salah satu faktor yang mempengaruhi kinerja pemerintahan desa seperti halnya dalam pembuatan laporan realisasi, selain itu keterlambatan Alokasi Dana desa yang masuk juga mempengaruhi, peran serta masyarakat juga cenderung mempengaruhi. Kata Kunci : Alokasi Dana Desa, ADD, Transparansi, Akuntabilitas This study aimed at: (1) knowing the distribution mechanism of village fund allocation in Bengkel Village’s government, (2) knowing the implementation of transparancy and accountability principles in the responsibility of Bengkel Village’s government concerning about the report of village fund allocation, (3) knowing the obstacles faced in implementing the transparancy and accountability principles in the responsibility of village government concerning about the report of village fund allocation. This research was done through qualitative method. The data collected through in-depth interview, observation, and documentation study, and then the data was analysed by interactive analysis model through three stages: (1) data reduction, (2) data presentation, (3) conclusion. The result showed that (1) the distribution of village fund allocation from regional government to Bengkel Village government has referred to regulation from the regent no. 84 year 2015 about the procedure of village fund allocation, village fund allocation, tax-sharing, revenue-sharing levy, and fund disbursement done stage by stage those were through four stages completed by recommendation letter from the subdistric government, (2) the implementation of transparancy and accountability principles at village fund allocation could be seen at the time of planning and realization report and responsibility letter, (3) the factor affecting the difficulty of implementing the transparancy and accountability principles in the responsibility of village government concerning about the report of village fund allocation, the lack of human resources of the village officials in the village was one of the factors affecting the village government performance as the making of realization report, in addition to the delay in the allocation of village fund coming also had an efffect, public participation also tend to had an effect. keyword : village fund allocation, transparancy, accountability
PENGARUH DESENTRALISASI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN DAERAH KABUPATEN KARANGASEM ., I Gusti Ngurah Dwi Purna Wijaya; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.4354

Abstract

Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh BPHTB terhadap Pendapatan Daerah sebelum dan setelah desentralisasi, 2) Pengaruh DBH terhadap Pendapatan Daerah sebelum dan setelah desentralisasi, 3) Pengaruh BPHTB terhadap PAD setelah desentralisasi, 4) Tingkat penerimaan BPHTB setelah desentralisasi, 5) Tingkat penerimaan DBH setelah desentralisasi, 6) Kontribusi PAD terhadap Pendapatan Daerah setelah desentralisasi BPHTB. Penelitian ini dilakukan dengan metode kuantitatif kemudian diperjelas dan diperdalam dengan metode kualitatif. Metode kuantitatif menggunakan data sekuder berupa Laporan Bulanan Realisasi Penerimaan Daerah Kabupaten Karangasem, kemudian dilakukan pengujian dengan uji asumsi klasik, uji regresi sederhana, koefisien determinasi serta uji t. Selanjutnya dengan metode kualitatif dilakukan wawancara terhadap pihak-pihak terkait guna memperjelas dan memperdalam hasil uji kuantitatif. Hasil penelitian ini menunjukkan bahwa: 1) BPHTB hanya berpengaruh signifikan terhadap Pendapatan Daerah sebelum desentralisasi, 2) DBH hanya berpengaruh signifikan terhadap Pendapatan Daerah sebelum desentralisasi, 3) BPHTB tidak berpengaruh signifikan terhadap PAD, 4) Setelah desentralisasi BPHTB mengalami penurunan penerimaan, 5) DBH setelah desentralisasi mengalami kenaikan, 6) Kontribusi PAD terhadap Pendapatan Daerah setelah desentralisasi masih rendah.Kata Kunci : Desentralisasi, Pendapatan Daerah, BPHTB, DBH, PAD The study was conducted in order to find out: 1) the effect of the acquisition cost of land and buildings right on the local government revenue before and after the process of decentralization, 2) the effect of DBH on the local revenue before and after the process of decentralization, 3) The effect of the acquisition cost of land and buildings right on the local government income after the process of decentralization, 4) the income from the acquisition cost of land and buildings right after the process of decentralization, 5) the income from DBH after decentralization process, 6) the contribution of the local revenue after decentralizing the acquisition cost of land and buildings right. This study was carried out by using quantitative method and clarified and deepened by using qualitative method. The quantitative method used secondary data in the form of the monthly report of the realization of Karangasem local revenue. The analysis was made by utilizing classical assumption test, simple regression, coefficient determination as well as t-test. While based on the qualitative method an interview was done towards the related parties in order to clarify and deepen the results of quantitative testing. The results of the study indicated that: 1) the acquisition cost of land and buildings right had only significant effect on the local government revenue before the process of decentralization, 2) DBH had only significant effect before the process of decentralization, 3) the acquisition cost of land and buildings right had no effect on the local government income, 4) after the process of decentralization the income from the acquisition cost of land and buildings right was found reducing, 5) DBH after decentralization process was found increasing, 6) the contribution of the local revenue after decentralizing was remain low.keyword : Decentralization, local revenue, the acquisition cost of land and buildings, DBH, PAD
Pengaruh Greed, Opportunity, Need, Exposure Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa Akuntansi Program S1 Negeri Di Bali ., Gusti Ayu Putu Sri Indrawati; ., I Gusti Ayu Purnamawati, S.E.; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.11573

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Greed, Opportunity, Need Dan Exposure terhadap perilaku kecurangan akademik pada mahasiswa Akuntansi S1 Negeri Di Bali. Jenis penelitian ini merupakan penelitian kuantitatif, dengan menggunakan kuesioner sebagai instrumen penelitian. Teknik sampel yang digunakan yaitu incidental sampling dimana responden yang dijumpai oleh peneliti secara proposional. Penelitian ini menggunakan 150 responden. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh berupa jawaban dari responden di tabulasi dan diolah dengan menggunakan software SPSS versi 16. Hasil penelitian ini menyatakan bahwa Greed, Opportunity, Need Dan Exposure secara parsial berpengaruh signifikan terhadap perilaku kecurangan akademik pada mahasiswa Akuntansi S1 pada di Universitas Negeri Di Bali.Kata Kunci : Greed, Opportunity, Need Dan Exposure, perilaku kecurangan akademik This study aims at determine the effect of Greed, Opportunity, Need and Exposure to the behavior of academic cheating on S1 Accounting students at the State University in Bali. This research type was quantitative research, by using questioner as the research instrument. The sample technique used was incidental sampling, in which the respondents encountered by researchers proportionally. This study employed 150 respondents. The data used in this study were the primary data. . The data obtained were in the form of answers from the respondents, tabulated and processed through SPSS software version 16.The results of this study stated that Greed, Opportunity, Need And Exposure partially significant effect on the behavior of academic cheating in S1 Accounting students at the State University In Bali.keyword : This study aims at determine the effect of Greed, Opportunity, Need and Exposure to the behavior of academic cheating on S1 Accounting students at the State University in Bali. This research type was quantitative research, by using questioner as the research instrument. The sample technique used was incidental sampling, in which the respondents encountered by researchers proportionally. This study employed 150 respondents. The data used in this study were the primary data. . The data obtained were in the form of answers from the respondents, tabulated and processed through SPSS software version 16.The results of this study stated that Greed, Opportunity, Need And Exposure partially significant effect on the behavior of academic cheating in S1 Accounting students at the State University In Bali.
ANALISIS HARGA POKOK PRODUK KAIN ENDEK-WARNA ALAM (NATURAL COLOUR) PADA USAHA TENUN IKAT BALI ARTA NADI (TRADITIONAL WEAVING) (Studi kasus Pada Tenun Ikat Bali Arta Nadi (Traditional Weaving)) ., Ni Luh Suarmini; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4753

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana perusahaan menghitung harga pokok produksi, alasan perusahaan tidak menentukan harga pokok produksi sesuai kaidah penentuan harga pokok produksi yang baku dan berapa harga pokok produksi yang seharusnya di catat oleh perusahaan jika mengikuti kaidah penentuan harga pokok produksi yang baku. Penelitian perhitungan harga pokok produksi dengan metode full costing yang terbagi dalam tiga biaya yaitu, biaya bahan baku, biaya tenaga kerja dan biaya overhead. Penelitian ini dilaksanakan di usaha tenun ikat bali arta nadi (traditional weaving) terletak di terletak banjar lantang katik, desa telaga tawang, kecamatan sidemen, yang meneliti satu proses produksi per-bulan khusus produk kain tenun endek warna alam. Jenis data yang digunakan penelitian ini yaitu, (1) Data primer diperoleh dengan menggunakan teknik observasi, wawancara,dan dokumentasi. (2) Data sekunder diperoleh dengan melakukan studi kepustakaan. Yang berkaitan dengan masalah yang diteliti.Teknik analisis data yang di gunakan yaitu metode deskriftif kualitatif dan metode deskriftif kuantitatif. Hasil penelitian yang didapat mengenai perhitungan harga pokok produksi kain endek warna alamyaitu,(1) berdasarkan metode perusahaan perhitungan harga pokok kain endek warna alam didapat senilai Rp. 221.667 per produk. Sedangkan perhitungan harga pokok produksi dengan metode full costing perhitungan harga pokok produksi kain endek warna alam didapat senilai Rp.227.454. Berdasarkan hasil penelitian dapat disimpulkan bahwa Metode harga pokok yang seharusnya di pakai perusahaan dalam menghitung harga pokok produk yaitu metode full costing.Jika perusahaan masih menggunakan metode perhitungan harga pokok produksi dengan metode perusahaan maka perusahaan akan rugi sebesar Rp 5.787 per lembar kain tenun warna alam Kata Kunci : harga pokok produk, kerugian dan metode full costing. This study was aimed at analyzing how a company computes the cost price of its production, the reason the company does not determine its cost price in accordance with the standard production cost pricing and some cost prices that should be recorded by the company if it follows the rule of standard production cost pricing. This study of production cost production pricing of used full costing method that comprised three costs, i.e., raw material cost, worker cost and cost cost. This study was done in Bali Arta Nadi Ikat Weaving Business (Traditional Weaving) that is situated in Banjar Lantang Katik of Telaga Tawang village, Sideman district, that investigated the production process per month, particularly natural color endek weaved cloth. The types of data used were (1) primary data that were obtained through observation technique, interview and documentation and (2) secondary data that were obtained by using library research of literature related to the study problem. The data analysis techniques used were descriptive qualitative method and descriptive quantitative method. The results about the calculation of cost price of natural colour endek cloth product are 1) based on the company’s method of computation of the cost price of natural colour endek cloth is Rp 221.667 for each product. While the computation of the cost price of the product by using full costing computation the cost price of natural color endek cloth is Rp 227.454. Based on the results it can be concluded that the cost price method that should have been used in the company in cost pricing is full costing. If the company still uses the company method of cost pricing the company will experience a loss of Rp 5.787 for each sheet of natural color weaved cloth. keyword : product cost price, loss, and full costing method.
ANALISIS SISTEM PENGENDALIAN INTERN PEMBERIAN KREDIT PADA BADAN USAHA MILIK DESA (BUMDes) MANDALA GIRI AMERTHA DI DESA TAJUN ., Robin Gita Mandira; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.4370

Abstract

Penelitian ini bertujuan untuk mengetahui efektifitas sistem pengendalian intern dalam pemberian kredit pada Badan Usaha Milik Desa (BUMDES) Desa Tajun. Penelitian ini dilakukan pada Badan Usaha MIlik Desa (BUMDes) Mandala Giri Amertha di Desa Tajun. Analisis data yang digunakan dalam penelitian ini, yaitu dengan pengolahan data yang dilakukan menggunakan metode analisis deskriptif kualitatif. Teknik pemilihan sampel dilakukan dengan metode pengambilan sampel simple random sampling. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan wawancara, observasi, dan studi pustaka. Hasil analisis terhadap unsur-unsur sistem pengendalian intern pada Badan Usaha MIlik Desa (BUMDes) Mandala Giri Amertha di Desa Tajun menunjukkan bahwa sistem pengendalian internnya baik dan dikategorikan memadai dan tiap elemen sistem pengendalian intern yang terdiri dari lingkungan pengendalian, penaksiran risiko, informasi dan komunikasi, aktivitas pengendalian, dan pemantauan tersebut dikatakan efektif.Kata Kunci : Analisis, Sistem Pengendalian Intern, Kredit, Badan Usaha Miilik Desa (BUMDes) Mandala Giri Amertha Pada Desa Tajun. This study was aimed at finding out the effectiveness of internal control system in giving credits in Mandala Giri Amertha Village Enterprise Body (BUMDes) in Tajun Villlage. This study was conducted in Mandala Giri Amertha Village Enterprise Body (BUMDes) in Tajun Villlage. This study used descriptive-qualitative data analysis method and simple random sampling technique. The data were collected through interview, observation and literature study. The result of analysis of the components of the internal control system in Mandara Giri Amertha Village Enterprise Body (BUMDes) shows that its internal control system is good and falling into adequate category and each component of the internal control system consisting of control environment, risk assessment, information and communication, control activity and monitoring are effective.keyword : : Analysis, Internal Control System, Credit, Mandara Giri Amertha Village Enterprise Body (BUMDes) in Tajun Village.
Konsep Amanah dalam Penerapan Sistem Pengendalian Internal dan Pertanggungjawaban Kinerja Pada Pelaporan Keuangan Masjid (Studi Kasus pada Masjid Agung Jami' di Lingkungan Singaraja) ., Lutfiah; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6780

Abstract

Masjid merupakan suatu tempat peribadatan bagi umat muslim. Dalam tata letak dan pengelolaannya. seringkali mengandalkan sejumlah pengurus masjid atau takmir masjid yang bertujuan untuk memakmurkan masjid tersebut.Penelitian ini bertujuan untuk menganalisis dan memahami penerapan amanah yang dijadikan sebagai konsep sistem pengendalian internal dan pertanggungjawaban kinerja pada pelaporan keuangan Masjid Agung Jami’ Singaraja. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang menitikberatkan perhatiannya pada sejumlah pernyataan yang diungkapkan oleh informan. Analisis data dilakukan dengan tiga tahapan, antara lain : 1) Reduksi Data, 2) Penyajian Data, dan 3) Menarik Kesimpulan. Hasil penelitian ini menunjukkan bahwa : 1) Pengelola masjid memaknai danna sebagai uang atau biaya yang berasal dari berbagai sumber dan digunakan untuk keperluan dan aktivitas tertentu, bagi mereka dana masjid sangat berguna untuk kemaslahatan umat. 2).Sistem pengendalian internal penting untuk diterapkan di masjid tersebut, untuk menciptakan pengawasan melekat, menutupi kelemahan dan keterbatasan personel, serta mengurangi kemungkinan terjadinya kesalahan dan kecurangan dan dapat membantu pengelola masjid dalam mengendalikan dan memastikan keberhasilan kegiatan. 3) Amanah merupakan perwujudan yang baik dan penting dalam sistem pengendalian internal, hal ini terjadi karena amanah sebagai bentuk tanggungjawab kepada allah, sehingga dengan sikap amanah dapat mengurangi tindakan kecurangan penyelewengan dana masjid. 4) Penerapan amanah sebagai konsep pengendalian internal telah terlaksana dengan baik, dan 5) Pengelolaan keuangan dicatat dengan baik walaupun masih sederhana, tetapi metode tersebut berlangsung bertahun-tahun dengan baik namun Pertanggungjawaban kinerja pada pelaporan keuangan masjid belum optimal, perlunya peningkatan pertanggungjawaban kinerja pada pelaporan keuangan masjid dan sikap keterbukaan pengelola dana terhadap pengurus yang lain. Kata Kunci : Amanah, pengendalian internal, laporan keuangan masjid, pertanggungjawaban kinerja masjid Mosque is a place for worship for the moslems. In the layout and the management, it involves a number of mosque personnel or takmir to make the mosque a success. This study was aimed at analyzing and understanding the implementation of amanah that becomes a concept in the internal control system and performance accountability in mosque financial report of Agung Jami’ Singaraja Mosque. This sudy used a qualitative method with a case study approach that stressed on some statements expressed by informants. The data analysis was done following three stages: 1) Data Reduction, 2) Data Display, and 3) Conclusion Drawing. The results showed that 1) the management of the mosque interprets funds as money or costs that come from various sources to be used for certain needs and activities, for them the mosque fund are very useful for the community benefit. 2) The internal control system is important to be implemented in the mosque, to create control ( pengawasan melekat), to solve the problem of short of personnel, and to reduce the possibility of errors and deceit and to help in the mosque management in controlling and assuring success of the activities. 3) Amanah is good and important in the internal control system, and this is because amanah is the form of accountability to God, so that with amanah attitude can reduce deceit in using the mosque funds. 4) the implementation of amanah as the concept in internal control has been implemented well, and 5) the financial management is recorded well, although it is still simple, but the method has been used from year to year well, but the performance accountability in the mosque financial report is not yet optimal, there is a need to improve performance accountability in the mosque financial report and the attitude of openness of the manager to other managers. keyword : Amanah, internal control, mosque financial report, performance accountability mosque
Co-Authors ., Agus Purwanto ., Asiyah ., Ayu Damayanti Ni Putu ., Desak Putu Ayu Diah Dewantari ., Desak Putu Nitya Dewi ., Gede Widia Agustana ., Gusti Ayu Putu Sri Indrawati ., Hairun Nisak ., I Dewa Ayu Kade Sandra Wati ., I Gede Andi Suta Darmawan ., I Gede Puguh Harka Pancala ., I Gusti Agung Gede Dharma Putra ., I Gusti Ayu Erika Pradini Putri ., I Gusti Ayu Rani Desi Andari ., I Kadek Dwi Gede Surya Widarta ., I Kadek Surya Mandarin ., I Ketut Astawa ., I Made Parta Cahya Semadi ., I Made Yogi Artha Ardana ., I Putu Gede Arief Darmawan ., I Wayan Adi Suarnata ., I Wayan Edy Suputra ., Ida Ayu Ketut Susila Dewi ., Kadek Ari Saputra ., Kadek David Warisando ., Kadek Dodik Arianta ., Kadek Nanik Arismawati ., Kadek Nike Krisnayanti ., Kadek Septa Riadi ., Kadek Sintia Purnami ., Kadek Sri Astiti ., Kadek Suambawa ., Kd Dwi Pande Wahyuda ., Ketut Suci Widiasri ., Komang Agus Wiriawan ., Komang Sonia Kartika Dewi ., Komang Yeti Riani ., Luh Eni Sulasmi ., Luh Pt Eka Widyasari ., Luh Putu Dewi Sulistiani ., M.Dwi Arisandi Arta ., Made Ella Sugiasmini ., Made Pebri Suwirsa ., Made Veni Irnayanti ., Made Wiradarma Setiawan ., Md Anggun Ayun Puspa ., Nadia Nesi Krisna Wardani ., Ni Kadek Sumiyantini ., Ni Komang Laksmita Ayudiasari ., Ni Luh Ayu Suaslioni ., Ni Luh Cahyani Primashanti ., Ni Luh Sri Wahyuni ., Ni Luh Yadnya Wati ., Ni Made Ayu Sawitri ., Ni Made Dewi Puspitasari ., Ni Made Somertini ., Ni Nyoman Artini ., Ni Nyoman Dhiras Hardyanti ., Ni Putu Ayu Primayanti ., Ni Putu Metta Gaurina ., Ni Putu Sri Widiutami ., Ni Putu Wira Ayu Pradnyani ., Ni Wayan Meres ., Nyoman Adi Hanggara ., Putu Adhitya Hari Wiguna ., Putu Agus Surya Wibawa ., Putu Crysma Virmayani ., Putu Dian Handayani ., Putu Dyan Sukmo Paramananda ., Putu Edy Suryadi Yasa ., Putu Hery Ardana Putra ., Putu Ivania Cecilia ., Putu Mery Oktaviyanti ., Putu Sukma Dewi ., Putu Vera Lavenia ., Rani Rahmat ., Sarifah Muslikah Zen ., Tengku Malinda Oktaviani ., Yerika Silvani Natalia Abdurrahman . Agus Purwanto . Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Gede Sugianthara Anastasia Indah Ayu Purnama . Ari Surya Darmawan Arzia Biwi . Asiyah . Ayu Damayanti Ni Putu . Ayu Dwi Purwatiasih . Ayu Komang Dewi Lestari . Darmada Dewa Kadek . Darmada Dewa Kadek ., Darmada Dewa Kadek Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Ayu Diah Dewantari . Desak Putu Nitya Dewi . Dirgayusa Sukma Putra . Dr. Edy Sujana,SE,Msi,AK . Erni Yuliani . Erni Yuliani ., Erni Yuliani Evy Drivayanti Kadek . Gebby Yunita Wiguna . Gebby Yunita Wiguna ., Gebby Yunita Wiguna Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . gede angga restu diana . Gede Arie Pandu . Gede Arie Pandu ., Gede Arie Pandu Gede Ngurah Putra Darma Sesana . Gede Ngurah Putra Darma Sesana ., Gede Ngurah Putra Darma Sesana Gede Suliastwina Permana . Gede Suliastwina Permana ., Gede Suliastwina Permana Gede Widia Agustana . Gerry Hartajunika . Gerry Hartajunika ., Gerry Hartajunika Gusti Ayu Made Firma Pratiwi . Gusti Ayu Putu Sri Indrawati . Hairun Nisak . I B Angge Artadharma . I B Angge Artadharma ., I B Angge Artadharma I Dewa Ayu Kade Sandra Wati . I Gede Abdi Adnyanan Giri . I Gede Abdi Adnyanan Giri ., I Gede Abdi Adnyanan Giri I Gede Andi Suta Darmawan . I Gede Arya Satya Prattama . I Gede Oka Wiradana . I Gede Puguh Harka Pancala . I Gede Satwika Darmawan . I Gede Satwika Darmawan ., I Gede Satwika Darmawan I Gede Tio Pratama . I Gede Tio Pratama ., I Gede Tio Pratama I Gusti Agung Gede Dharma Putra . I Gusti Ayu Erika Pradini Putri . I Gusti Ayu Purnamawati I Gusti Ayu Rani Desi Andari . I Gusti Lanang Agung Musdananda . I Gusti Lanang Agung Musdananda ., I Gusti Lanang Agung Musdananda I Gusti Ngurah Dwi Purna Wijaya . I Kadek Agus Adytia Merta . I Kadek Agus Adytia Merta ., I Kadek Agus Adytia Merta I Kadek Dwi Gede Surya Widarta . I Kadek Endy Pardina Nova . I Kadek Endy Pardina Nova ., I Kadek Endy Pardina Nova I Kadek Surya Mandarin . I Ketut Astawa . I Ketut Selamet Kelana Putra . I Ketut Selamet Kelana Putra ., I Ketut Selamet Kelana Putra I Komang Dodi Hersana . I Made Aldiasta . I Made Parta Cahya Semadi . I Made Pradana Adiputra I Made Yogi Artha Ardana . I Nyoman Ediawan . I Nyoman Ediawan ., I Nyoman Ediawan I Nyoman Tri Esaputra . I Nyoman Tri Esaputra ., I Nyoman Tri Esaputra I Putu Eva Prasetya . I Putu Gede Arief Darmawan . I Putu Gede Diatmika I Putu Sukendra . I Putu Teguh Sugiartha . I Putu Yasa Muliadnyana Putra . I Putu Yasa Muliadnyana Putra ., I Putu Yasa Muliadnyana Putra I Wayan Adi Suarnata . I Wayan Edy Suputra . I Wayan Iwan Pradnyana . I Wayan Iwan Pradnyana ., I Wayan Iwan Pradnyana Ida Ayu Ketut Susila Dewi . Ida Ayu Putu Eka Puspita Dewi . Ida Ayu Putu Eka Puspita Dewi ., Ida Ayu Putu Eka Puspita Dewi Ida Bagus Gede Sumardika . Ida Bagus Gede Sumardika ., Ida Bagus Gede Sumardika Indah Sathyaningsih Putu . Kadek Adi Suwandana . Kadek Adi Suwandana ., Kadek Adi Suwandana Kadek Ari Saputra . Kadek Ayu Pramita Dewi . Kadek Ayu Sinta Wijayantini . Kadek Ayu Yulianita Dewi . Kadek David Warisando . Kadek Dodik Arianta . Kadek Krisna Aris Pitasari . Kadek Lia Lestari . Kadek Lia Lestari ., Kadek Lia Lestari Kadek Marlina Nalarreason . Kadek Nanik Arismawati . Kadek Nike Krisnayanti . Kadek Ratna Mustika Sari . Kadek Ratni Prabandani . Kadek Ratni Prabandani ., Kadek Ratni Prabandani Kadek Rudyana . Kadek Rudyana ., Kadek Rudyana Kadek Septa Riadi . Kadek Sintia Purnami . Kadek Sri Astiti . Kadek Suambawa . Kadek Supri Budiadnyana . Kadek Supri Budiadnyana ., Kadek Supri Budiadnyana Kadek Vera Damayanti . Kadek Witha Erayani . Kadek Witha Erayani ., Kadek Witha Erayani Kd Dwi Nova Sucipta . Kd Dwi Nova Sucipta ., Kd Dwi Nova Sucipta Kd Dwi Pande Wahyuda . Kd Wiwik Wirayuni . Ketut Angga Yudiastrawan . Ketut Angga Yudiastrawan ., Ketut Angga Yudiastrawan Ketut Aristina Dewi . Ketut Suci Widiasri . Ketut Yeni Paramita Setianingsih . Komang Agus Wiriawan . Komang Ayu Satyaningsih . Komang Gede Suriani Suan Dewi . Komang Sonia Kartika Dewi . Komang Tri Resmini . Komang Triana Windartini . Komang Try Wahyuni Kusuma Putri . Komang Try Wahyuni Kusuma Putri ., Komang Try Wahyuni Kusuma Putri Komang Yeti Riani . Lilya Andriani . Lucy Sri Musmini Luh Alit Suartini . Luh Alit Suartini ., Luh Alit Suartini Luh Ardiana . Luh Artining Miradewi . Luh Eni Sulasmi . Luh Ida Agustini . Luh Ida Agustini ., Luh Ida Agustini Luh Pt Eka Widyasari . Luh Putu Dewi Sulistiani . Luh Putu Eka Prastyanti . Luh Putu Eka Prastyanti ., Luh Putu Eka Prastyanti Luh Putu Pitesa Wirawati . Lutfiah . Lutfiah ., Lutfiah M Tantowi Jauhari Nadlari . M. Sutrisna Madya Ningsih . M. Sutrisna Madya Ningsih ., M. Sutrisna Madya Ningsih M.Dwi Arisandi Arta . Made Aditya Putra . Made Arie Wahyuni Made Ayu Darmayani . Made Buda Artana . Made Denny Oktariyana Made Ella Sugiasmini . Made Ernia Friskayanti . Made Indra Parmadika . Made Indra Parmadika ., Made Indra Parmadika Made Isma Pratiwi . Made Isma Pratiwi ., Made Isma Pratiwi Made Molik Aridita . Made Molik Aridita ., Made Molik Aridita Made Pasek Swi Shantanu . Made Pebri Suwirsa . Made Veni Irnayanti . Made Wiradarma Setiawan . Made Wiradharma Swastyastu . Made Yogi Astuti . Made Yogi Astuti ., Made Yogi Astuti Mardiana - Maria S. Devi Rande . Maria S. Devi Rande ., Maria S. Devi Rande Md Anggun Ayun Puspa . Meyta Anggaraeni . Meyta Anggaraeni ., Meyta Anggaraeni Mudinillah, Adam Mujayanti Mandasari . Mujayanti Mandasari ., Mujayanti Mandasari N. Budhi Cyntia Dewi . N. Budhi Cyntia Dewi ., N. Budhi Cyntia Dewi Nadia Nesi Krisna Wardani . Ni Gusti Ayu Putu Sischa Monika Sari . NI GUSTI PUTU SARIANI . NI GUSTI PUTU SARIANI ., NI GUSTI PUTU SARIANI Ni Kadek Desi Dwiyantari . Ni Kadek Novianti . Ni Kadek Riana Trisna Dewi . Ni Kadek Riana Trisna Dewi ., Ni Kadek Riana Trisna Dewi Ni Kadek Sinarwati Ni Kadek Sumiyantini . NI KADEK TERA PADMANI . Ni Ketut Juni Kalmi Dewi . Ni Komang Apriska Widiana Putri . Ni Komang Apriska Widiana Putri ., Ni Komang Apriska Widiana Putri Ni Komang Laksmita Ayudiasari . Ni Komang Sri Wahyuni . Ni Luh Ayu Suaslioni . Ni Luh Cahyani Primashanti . Ni Luh Damayanti . Ni Luh Gede Erni Sulindawati Ni Luh Novi Ekawati . Ni Luh Novi Ekawati ., Ni Luh Novi Ekawati Ni Luh Nyoman Ari Udiyanti . Ni Luh Putu Ageng Pradnya Paramita . Ni Luh Putu Ageng Pradnya Paramita ., Ni Luh Putu Ageng Pradnya Paramita Ni Luh Putu Arin Astiari . Ni Luh Putu Asri Damayanti . Ni Luh Restini . Ni Luh Sri Wahyuni . Ni Luh Suarmi . Ni Luh Suarmini . Ni Luh Yadnya Wati . Ni Made Ayu Pradnya Dewi . Ni Made Ayu Pradnya Dewi ., Ni Made Ayu Pradnya Dewi Ni Made Ayu Sawitri . Ni Made Dewi Puspitasari . Ni Made Shanti Widnyani . Ni Made Shanti Widnyani ., Ni Made Shanti Widnyani Ni Made Somertini . Ni Made Sri Rastini . Ni Made Sukarmiasih . Ni Nyoman Artini . Ni Nyoman Dhiras Hardyanti . Ni Nyoman Meita Jayantini . Ni Nyoman Meita Jayantini ., Ni Nyoman Meita Jayantini Ni Nyoman Perayati . Ni Pt Intan Putri s . Ni Putu Ayu Primayanti . Ni Putu Eka Suratini . Ni Putu Merilyani . Ni Putu Merilyani ., Ni Putu Merilyani Ni Putu Metta Gaurina . Ni Putu Sri Widiutami . Ni Putu Wira Ayu Pradnyani . Ni Wayan Della Praniti . Ni Wayan Meres . Ni Wayan Novi Budiasni . Ni Wayan Ristiani . Ni Wayan Ristiani ., Ni Wayan Ristiani Nyoman Adi Hanggara . Nyoman Adnyani . Nyoman Ayu Wulan Trisna Dewi . Nyoman Dewi Purnawati . Nyoman Dewi Purnawati ., Nyoman Dewi Purnawati Nyoman Ida Adriani . Nyoman Ida Adriani ., Nyoman Ida Adriani Nyoman Trisna Herawati Okky Safitri . Prasaja Suganda . Putu Adhitya Hari Wiguna . Putu Agus Surya Wibawa . Putu Crysma Virmayani . Putu Desy Natalia . Putu Desy Natalia ., Putu Desy Natalia Putu Diah Lestari . Putu Dian Handayani . Putu Dyan Sukmo Paramananda . Putu Edy Suryadi Yasa . Putu Gede Jurnaedi . Putu Hery Ardana Putra . Putu Ivania Cecilia . Putu Mery Oktaviyanti . Putu Putri Suriyani . Putu Ratih Pratiwi . Putu Ryan Damayanti . Putu Sukma Dewi . Putu Vera Lavenia . Putu Youdhitia Saraswati . Putu Yuni Juliani . Putu Yuni Juliani ., Putu Yuni Juliani Putu Yunita Saputri Dewi . Raden Mohamad Herdian Bhakti Raga Fahmy Darmawan . Rani Rahmat . Robin Gita Mandira . Sarifah Muslikah Zen . Sayyidul Azmi . Sayyidul Azmi ., Sayyidul Azmi Tengku Malinda Oktaviani . WANGI WIRATMI . Yerika Silvani Natalia . Yunita Indrawati Kadek . Yunita Indrawati Kadek ., Yunita Indrawati Kadek