Article Per Year (5 Year)
p-Index From 2021 - 2026
11.738
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Pengajaran JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Pendidikan Ekonomi Undiksha Media Komunikasi FPIPS Jurnal Sains dan Teknologi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Ekuitas: Jurnal Pendidikan Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ilmu Ekonomi dan Pembangunan Asia-Pacific Management and Business Application International Journal of Community Service Learning International Journal of Social Science and Business Petra International journal of Business Studies (IJBS) JIA (Jurnal Ilmiah Akuntansi) Valid Jurnal Ilmiah Prospek: Jurnal Manajemen dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Media Informatika Journal of Educational Study Jurnal Akuntansi dan Keuangan Relevance: Journal of Management and Business Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Organizational Behavior and Policy Electronic Journal of Education, Social Economics and Technology International Journal of Financial and Investment Studies Ekuitas Jurnal Pnedidikan Ekonomi Asian Journal of Management, Entrepreneurship and Social Science JIMEK
Gede Adi Yuniarta
Universitas Pendidikan Ganesah
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 338 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 338 Documents
Search

 10   11   12   13   14 
PENGARUH PRICE EARNING RATIO(PER), RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM INDUSTRI OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2014 ., Ayu Dewi Sri. Lp; ., Dr. Edy Sujana,SE,Msi,AK; ., Gede Adi Yuniarta, SE.AK
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.v4i1.6772

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh price earning ratio, return on equity ratio, net profit margin, dan debt to equity ratio terhadap harga saham Industri Otomotif dan Komponennya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2014. Penelitian ini menggunakan jenis data sekunder. Penelitian dilakukan di Industri Otomotif dan Komponennya yang terdaftar di Bursa Efek Indonesia (BEI). Objek penelitian adalah pengaruh price earning ratio, return on equity ratio, net profit margin, dan debt to equity ratio terhadap harga saham Industri Otomotif dan Komponennya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2014. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 11 perusahaan. metode analisis data yang digunakan adalah metode analisis regresi linear berganda dan pengujian data yang diolah dengan menggunakan program SPSS 17. Hasil penelitian menunjukkan bahwa (1) price earning ratio berpengaruh positif dan signifikan terhadap harga saham (2) return on equity ratio berpengaruh positif dan signifikan terhadap harga saham (3) net profit margin berpengaruh positif dan signifikan terhadap harga saham (4) debt to equity ratio berpengaruh negatif dan signifikan terhadap harga saham (5) price earning ratio, return on equity ratio, net profit margin, dan debt to equity ratio secara simultan berpengaruh signifikan terhadap harga saham.Kata Kunci : price earning ratio, return on equity ratio, net profit margin, debt to equity ratio, harga saham This study was aimed at finding out the effect of price earning ration, return on equity ratio, net profit margin, and debt to equity ratio on price of the shares of automotive industries listed on Indonesia Stock Exchange and their components in the 2011-2014 period. The study used secondary data. The study was conducted on automotive industries listed on Indonesia Stock Exchange and their components. The object was the effect of price earning ratio (PER), return on equity (ROE), net profit margin (NPM), and debt to equity ratio (DER) automotive industries listed on Indonesia Stock Exchange and their components in the 2011-2014. The sample was selected by purposive sampling with sample size of 11 companies, the data were analyzed by multiple linear regression analysis and the data testing done by using the SPSS 17 program. The results showed that (1) price earning ratio has a positive and significant effect on price of shares, (2) return on equity ratio has a positive and significant effect on price of shares, (3) net profit margin has a positive and significant effect on price of shares, (4) debt to equity ratio has a negative and significant effect on price of shares and (5) price earning ratio (PER), return on equity (ROE), net profit margin (NPM), and debt to equity ratio (DER) simultaneously have a significant effect on price of the shares. keyword : price earning ratio, return on equity, net profit margin, and debt to equity ratio on price of share
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN SELF-EFFICACY TERHADAP AUDIT JUDGEMENT (Studi Empiris pada Kantor Akuntan Publik di Bali) ., Kadek Ayu Sinta Wijayantini; ., Gede Adi Yuniarta, SE.AK; ., 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.v2i1.2980

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari tekanan ketaatan, kompleksitas tugas, dan self-afficacy terhadap audit judgement baik secara parsial maupun secara simultan. Penelitian dilakukan dengan mengambil sampel yaitu auditor yang bekerja pada Kantor Akuntan Publik (KAP) yang ada di Wilayah Bali sebanyak 61 auditor. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Adapun yang menjadi kriterianya adalah auditor yang bekerja pada Kantor Akuntan Publik yang ada di Wilayah Bali dan bersedia mengisi kuesioner yang diberikan oleh peneliti. Data diperoleh melalui kuesioner yang dibagikan secara langsung ke tempat responden bekerja. Metode analisis data yang digunakan yaitu analisis regresi berganda dan pengujian data dilakukan dengan dibantu oleh Program SPSS (Statistical Product and Service Solution) 19. Hasil dari penelitian ini menunjukkan bahwa secara parsial tekanan ketaatan, kompleksitas tugas, dan self-afficacy berpengaruh positif dan signifikan terhadap audit judgement, sedangkan secara simultan baik tekanan ketaatan, kompleksitas tugas, dan self-afficacy berpengaruh signifikan terhadap audit judgement.Kata Kunci : audit judgement, kompleksitas tugas, self-efficacy dan tekanan ketaatan. This present study was intended to identify the impact of the pressure of loyalty, duty complexity, and self-efficacy on the audit judgment both partially and simultaneously. The sample of the study included the auditors employed at the Offices of Public Accountants ‘Kantor Akuntan Publik (KAP)’ in Bali, totaling 61. The sample was determined using the sampling purposive method. The requirements were that they were all employed at the Offices of Public Accountants in Bali and that they were prepared to fill up the questionnaire the researcher distributed. The data were collected through questionnaire which was directly distributed to the respondents where they were employed. Then the data were analyzed using the method of multiple regression analysis and were examined using the Statistic Product and Service Solution Program 19. The result of the study showed that the duty complexity and self-efficacy positively and significantly affected the audit judgment partially; however, the pressure of loyalty, duty complexity, and self-efficacy significantly the audit judgment simultaneously. keyword : audit judgment, duty complexity, self-efficacy and pressure of loyalty.
MENGUNGKAP AKUNTABILITAS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH DI DINAS PENDAPATAN DAERAH KABUPATEN BULELENG (Studi Kasus pada Dinas Pendapatan Daerah Kabupaten Buleleng) ., Ni Luh Nora Widari; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.; ., Gede Adi Yuniarta, SE.AK
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.v3i1.4810

Abstract

Pajak Daerah dan Retribusi Daerah merupakan dua komponen penting dalam penerimaan Pendapatan Asli Daerah (PAD) Di Kabupaten Buleleng. Tanggung jawab atas pengelolaan penerimaan Pajak Daerah dan Retribusi Daerah dilakukan oleh Dinas Pendapatan Daerah Kabupaten Buleleng. Sebagai salah satu Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Buleleng, Dispenda bertindak sebagai koordinator dari SPKD yang memiliki keterkaitan atas pengelolaan Pajak Daerah dan Retribusi Daerah. Berdasarkan tugasnya tersebut, beberapa pertanyaan timbul atas fenomen-fenomena yang ada. Sejalan dengan pertanyaan yang ada, penelitian ini dilakukan bertujuan untuk meluruskan : 1) Akuntabilitas Dispenda atas penerimaan Pajak Daerah dan Retribusi Daerah, 2) Kontribusi penerimaan PAD terhadap APBD di Kabupaten Buleleng, dan 3) Sistem atau prosedur atas pelaksanaan penerimaan Pajak Daerah dan Retribusi Daerah serta Sistem Pengendalian Internal yang diterapkan di Dispenda. Penelitian ini dilakukan dengan menggunakan metode kualitatif yang menitikberatkan perhatiannya pada sejumlah pernyataan yang diungkapkan oleh informan dari aparatur Dispenda. Analisis data dilakukan dengan tiga tahapan, antara lain : 1) Reduksi Data, 2) Penyajian Data, dan 3) Menarik Kesimpulan. Hasil penelitian ini menunjukkan bahwa : 1) Akuntabilitas Dispenda atas penerimaan Pajak Daerah dan Retribusi Daerah telah dilakukan dengan akuntabel dan transparan, 2) Kontribusi PAD terhadap APBD telah mengalami peningkatan, dan 3) Prosedur kerja Dispenda telah terlaksana sesuai dengan regulasi serta penerapan pengawasan melekat sebagai sistem pengendalian internal telah terlaksana dengan baik. Kata Kunci : Dispenda, akuntabilitas, kontribusi, prosedur kerja, sistem pengendalian internal Regional tax and regional non tax revenues are two important components in Regional original Income Revenue (PAD) in Buleleng Regency. The responsibility for managing regional tax revenue and regional non tax revenues is in the hand of Dinas Pendapatan Daerah in Buleleng. As one of workforce units of regional apparatus (SKPD) in Buleleng regency, Dispenda acts as coordinator of SKPDs that are related to the management of regional tax and non tax revenues. Based on their tasks, some of the questions were arise. In line with the existing questions, this study was done with the aim of finding out 1) the accountability of Dispenda for regional tax and regional nontax revenues, 2) the contribution of regional original income revenue (PAD) to regional budget (APBD) in Buleleng regency, and 3) the system or procedure for administering regional tax and regional nontax revenues and the internal control system applied by Dispenda. This study used qualitative method by focusing on a number of statements made by the informants from Dispenda apparatus. The data were analyzed following three phases: 1) Data Reduction, 2) Data Display and 3) Conclusion Drawing. The result showed that 1) Dispenda accountability for regional tax revenue and regional nontax revenues is accountable and transparent, 2) the contribution of PAD to APBD increases and 3) the procedure followed by Dispenda has been in accordance with the regulation and the application of close control as internal control system is good. keyword : Dispenda, accountability, contribution, work procedures, internal control systems
Pengaruh Implementasi Prinsip-Prinsip Good Corporate Governance Dan Pengawasan Internal Terhadap Kinerja LPD Di Kabupaten Klungkung ., Nyoman Gede Aryantara; ., Gede Adi Yuniarta, SE.AK; ., 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.v4i1.6860

Abstract

Good corporate governance merupakan tata kelola perusahaan yang menjelaskan hubungan antara berbagai pihak dalam perusahaan yang menentukan antara arah dan kinerja perusahaan. Sedangkan pengawasan internal adalah proses pematauan kegiatan untuk menjaga bahwa suatu kegiatan dilaksanakan terarah dan menuju kepada tercapainya tujuan yang telah direncanakan. Namun tidak hanya perusahaan yang perlu menerapkan good corporate governance dan pengawasan internal yang baik. Lembaga keuangan non-bank seperti Lembaga Perkreditan Desa dapat menerapkannya untuk meningkatkan profitabilitasnya. Keberhasilan LPD bergantung pada bagaimana komitmen pengelola dalam memajukan dan mengembangkan LPD, salah satunya dengan meningkatkan kinerja keuangan LPD. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi prinsip-prinsip good corporate governance dan pengawasan internal terhadap kinerja LPD di Kabupaten Klungkung. Penelitian ini menggunakan metode pengumpulan data, yaitu metode survey dengan teknik kuesioner. Sampel yang digunakan sebanyak 47 LPD dan masing-masing diambil satu responden dari tiap LPD yang terdapat di Kabupaten Klungkung. Penentuan sampel menggunakan teknik probability sampling dengan metode proportional stratified random sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS. Sebelum melakukan analisis regresi linear berganda, dilakukan pengujian instrumen penelitian dan uji asumsi klasik untuk keakurasian hasil analisis regresi. Berdasarkan hasil pengujian hipotesis diketahui bahwagood corporate governance dan pengawasan internal berpengaruh secara parsial maupun simultan terhadap kinerjaLPD Kabupaten Klungkung. Pengaruh variabel independen terhadap variabel dependen adalah sebesar 50,1 persen dan sisanya 49,9 persen dipengaruhi oleh variabel lain di luar model. Kata Kunci : GCG, pengawasan internal, ROA. Good corporate governance is a management system that explains the relationship among various parties in a corporation that determine direction and performance of the corporation. While internal supervision is a process of monitoring activities to maintain that an activity is done according to the direction and proceeds towards the attainment of objectives that have been planned. However, it is not only the corporation that needs to implement good corporate governance and good internal supervision, non-bank financial institutions like village credit institution can implement them to increase its profitability. Success of village credit institution (LPD) depends on the commitment of the management in promoting and developing the LPD, one way of doing it is by improving the LPD financial performance. This study was aimed at finding out the effect of implementing the principles of good corporate governance and internal supervision on performance of LPDs in Klungkung regency. This study used data collection methods of survey and questionnaire. The sample consisted of 47 LPDs and each respondent was taken from each LPD in Klungkung regency. The sampling technique used probability sampling with proportional stratified random sampling method. The data were analyzed using multiple linear regression analysis using SPSS. Before the use of multiple linear regression analysis, the instruments of the study were tested and classical assumption test was done to determine the accuracy of the result of regression analysis. Based on the result of hypothesis testing, it was found that good corporate governance and internal supervision partially and simultaneously had an effect on performance of the LPDs in Klungkung regency. The effect of independent variables on dependent variable was 50.1 % and the rest or 49.9 % was influenced by other variables outside the model. keyword : GCG, internal supervision, ROA.
PENGARUH PROFESIONALISME AUDITOR, TINGKAT PENDIDIKAN, ETIKA PROFESI DAN PENGALAMAN KERJA AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI PADA KANTOR AKUNTAN PUBLIK SE-BALI) ., I Gede Tio Pratama; ., Gede Adi Yuniarta, SE.AK; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.
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.v3i1.6205

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah profesionalisme auditor, tingkat pendidikan, etika profesi dan pengalaman kerja auditor berpengaruh terhadap pertimbangan tingkat materialitas. Penelitian ini dilakukan pada kantor akuntan publik se-Bali. Pemilihan sampel dilakukan dengan metode purposive sampling dimana terdapat 60 sampel dalam penelitian ini yang merupakan auditor yang bekerja pada kantor akuntan publik se-Bali. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Pengujian data dilakukan dengan cara uji validitas, uji realibilitas dan pengujian hipotesis. Data yang telah diperoleh kemudian dianalisis dengan persamaan regresi linier berganda antara variabel independen dan variabel dependen, baik secara parsial maupun secara simultan. Hasil penelitian ini menunjukkan bahwa (1) profesionalisme auditor berpengaruh secara signifikan terhadap pertimbangan tingkat materialitas, (2) tingkat pendidikan auditor berpengaruh secara signifikan terhadap pertimbangan tingkat materialitas, (3) etika profesi auditor berpengaruh secara signifikan terhadap pertimbangan tingkat materialitas, (4) pengalaman kerja auditor terhadap pertimbangan tingkat materialtas, (5) profesionalisme auditor, tingkat pendidikan, etika profesi, dan pengalaman kerja auditor secara simultan berpengaruh terhadap pertimbangan tingkat materialitas.Kata Kunci : Profesionalisme Auditor, Tingkat Pendidikan, Etika, Pengalaman, Tingkat Materialitas. The aim of the study was to find out whether auditor’s professionalism, level of education, professional ethics, and auditor’s working experiences had an effect on the materiality level of consideration. This study was conducted at the public accountancy offices in Bali. There about 60 auditors, as the samples of the study, working under the public accountancy offices in Bali which were selected based on purposive sampling technique. The data of the study were obtained from a primary sources by distributing questionnaires. The data testing were made by using validity, realibility as well as hypothesis testing, and they were analytzed based on a multiple linear regression equation between independent and dependent variables, both partially and simultaneously. The results of the analysis indicated that (1) auditor’s professionalism had a significant effect on the materiality level of consideration, (2) the level of education had a significant effect on the materiality level of consideration, (3) the professional ethics had a significant effect on the materiality level of consideration, and (4) the auditor’s working experiences a significant effect on the materiality level of consideration, (5) the auditor’s professionalism, level of education, professional ethics, and auditor’s working experiences had a simultaneous effect on the materiality level of consideration. keyword : auditor’s professionalism, level of education, professional ethics, and auditor’s working experiences, the materiality level of consideration
PENGARUH SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, DAN KEADILAN ORGANISASI TERHADAP KECURANGAN (FRAUD) (Studi Empiris pada Bank Perkreditan Rakyat Se-Kabupaten Buleleng) ., Made Dwi Setiawan; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.; ., Gede Adi Yuniarta, SE.AK
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.v3i1.5223

Abstract

Penelitian ini bertujuan mengetahui apakah ada pengaruh yang signifikan dari sistem pengendalian intern, asimetri informasi, dan keadilan organisasi terhadap kecurangan (fraud). Penelitian dilakukan pada Bank Perkreditan Rakyat di Kabupaten Buleleng dengan jumlah 11 BPR, namun yang diteliti sebanyak 8 BPR. Jenis penelitian ini adalah penelitian kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik pengambilan data yang digunakan adalah penyebaran kuesioner ke masing-masing BPR dimana tiap BPR disebar 10 kuesioner. Responden dalam penelitian in adalah pegawai bagian keuangan masing-masing BPR. Teknik analisis data yang digunakan adalah analisis deskriptif, uji kualitas data, uji asumsi klasik, dan analisis regresi linier berganda dengan bantuan program SPSS versi 18.00. Hasil dalam penelitian ini menunjukkan bahwa (1) sistem pengendalian intern berpengaruh signifikan negatif terhadap kecurangan (fraud), (2) asimetri informasi tidak berpengaruh signifikan terhadap kecurangan (fraud), (3) keadilan organisasi berpengaruh signifikan negatif terhadap kecurangan (fraud).Kata Kunci : Sistem Pengendalian Intern, Asimetri Informasi, Keadilan Organisasi, Kecurangan (Fraud) This study was aimed at finding out whether there is a significant effect of internal control system, information asymmetry, and organization fairness on fraud. This study was conducted at Bank Perkreditan Rakyat (BPR) in Buleleng regency with the total number of 11 BPRs, however only 8 BPRs were studied. This study belonged to quantitative research. The data source was primary data source. The data collection techniques used were questionnaire distributed to each BPR in which 10 questionnaires were distributed to each. The respondents were financial section employees of each BPR. The data were analyzed using descriptive analysis, data quality testing, classical assumption testing, and multiple linear regression analysis using SPSS version 18.00 software. The results showed that (1) internal control system has a significant negative effect on fraud, (2) information asymmetry does not have a significant effect on fraud, (3) organization fairness has a significant negative effect on fraud.keyword : Internal Control System, Information Asymetry, Organization Fairness, Fraud.
PENGARUH PENGAWASAN KEUANGAN DAERAH, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN BULELENG ., Md Budi Sastrawan Wiguna; ., Gede Adi Yuniarta, SE.AK; ., Nyoman Ari Surya Darmawan, S.E., Ak.
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.v3i1.5239

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui (1) pengaruh pengawasan keuangan daerah terhadap kinerja Pemerintah Daerah, (2) pengaruh akuntabilitas pengelolaan Keuangan Daerah terhadap kinerja Pemerintah Daerah, (3) Untuk mengetahui pengaruh transparansi pengelolaan Keuangan Daerah terhadap kinerja Pemerintah Daerah, dan (4) pengaruh pengawasan keuangan daerah, akuntabilitas dan transparansi pengelolaan Keuangan Daerah terhadap kinerja Pemerintah Daerah. Penelitian ini dilaksanakan di Inspektorat Kabupaten Buleleng dengan jumlah Populasi sebanyak 52 Orang. Teknik pengambilan sampel menggunakan teknik Non probability Sampling sehingga yang menjadi sampel dalam penelitian ini adalah bidang pengawasan dan bidang auditor sebesar 34 Orang. Jenis data yang digunakan dalam penelitian adalah jenis data kuantitatif dan kualitatif sedangkan sumber datanya adalah sumber data primer. Metode pengumpulan data dilakukan dengan menggunakan dokumentasi dan kuisioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 21.00 Hasil penelitian ini menunjukkan bahwa (1) Pengawasan Keuangan Daerah berpengaruh signifikan terhadap kinerja Pemerintah Daerah Kabupaten Buleleng, (2) akuntabilitas pengelolaan keuangan berpengaruh signifikan terhadap kinerja Pemerintah Daerah Kabupaten Buleleng, (3) transparansi pengelolaan keuangan berpengaruh signifikan terhadap kinerja Pemerintah Daerah Kabupaten Buleleng, (4) pengawasan keuangan daerah, akuntabilitas dan transparansi pengelolaan keuangan berpengaruh signifikan terhadap kinerja Pemerintah Daerah Kabupaten BulelengKata Kunci : Pengawasan, Akuntabilitas, Transparansi, Kinerja Abstract This study was aimed at finding out (1) the effect of local finance supervision on Local Government performance, (2) the effect of local finance management accountability on Local Government performance, (3) the effect of local finance management transparency on Local Government performance, and (4) the effect of local finance supervision, local finance management accountability and local finance management transparency on Local Government performance. This study was conducted in the Inspectorate of Buleleng Regency using a population of 52 people. The sampling technique used was non probability sampling technique which produced a sample in the supervision sector and auditor sector with the total of 34 people. The data used in the supervision sector were of quantitative and qualitative types and their source was a primary source. The data were collected using documentation and questionnaire. The data were analyzed using multiple regression analysis aided by SPSS program of version 21.00. The results showed that (1) the supervision of the local finance has a significant effect on the Local Government of Buleleng Regency performance. (2) Accountability in the finance management has a significant effect on the Local Government of Buleleng Regency performance, (3) Transparency in the finance management has a significant effect on the Local Government of Buleleng Regency performance, (4) the local finance supervision, accountability and transparency in the finance management have a significant effect on the Local Government of Buleleng Regency performance.keyword : Keywords: Supervision, Accountability, Transparency, Performance.
PENGARUH KEPUASAN KOMPENSASI, ASIMETRI INFORMASI, SISTEM PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN TERJADINYA KECURANGAN (FRAUD) DALAM ORGANISASI (STUDI EMPIRIS PADA ORGANISASI SEKTOR PUBLIK DI KABUPATEN BULELENG) ., NURITA GAYATRI; ., Gede Adi Yuniarta, S.E.Ak, M.Si.; ., Made Aristia Prayudi, S.A., M.Sc., Ak.
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.v8i2.14484

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh kepuasan kompensasi, asimetri informasi, dan sistem pengendalian internal terhadap kecenderungan terjadinya kecurangan (fraud) dalam organisasi pada organisasi sektor publik di Kabupaten Buleleng. Penelitian ini termasuk jenis penelitian dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai pada organisasi sektor publik di Kabupaten Buleleng. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Sampel dalam penelitian ini adalah pegawai negeri sipil pada bagian keuangan di 26 SKPD Kabupaten Buleleng dengan jumlah 149 responden. Sumber data dalam penelitian ini merupakan data primer dengan penyebaran kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi berganda yang diolah menggunakan program SPSS for window versi 16.0 Hasil penelitian menunjukkan bahwa (1) kepuasan kompensasi berpengaruh secara negatif terhadap kecenderungan terjadinya kecurangan (fraud) dalam organisasi, (2) asimetri informasi berpengaruh secara positif terhadap kecenderungan terjadinya kecurangan (fraud) dalam organisasi, (3) sistem pengendalian internal berpengaruh secara negatif terhadap kecenderungan terjadinya kecurangan (fraud) dalam organisasi.Kata Kunci : Kepuasan Kompensasi, Asimetri Informasi, Sistem Pengendalian Internal, dan Kecurangan (Fraud) Abstract This study aimed at examining the effect of compensation satisfaction, information asymmetry, and internal control system on fraud tendency at public sector organizations in Buleleng Regency. This research included in a research type with a quantitative approach. The population in this research was all employees at public sector organization in Buleleng Regency. The sample selection was conducted through purposive sampling method. The sample sin this research were civil servants of the financial section in 26 SKPD Buleleng Regency with the number of 149 respondents. The sources of data in this study were primary data through the distribution of questionnaires. The data analysis method used in this research was multiple regression analysis method that was processed through SPSS program for window version 16.0 The result of the research showed that (1) the compensation satisfaction negatively affected the tendency of fraud in organization, (2) the information asymmetry positively affected the tendency of fraud in organization, (3) the internal control system negatively affected to the tendency of fraud in the organization.keyword : Compensation Satisfaction, Information Asymmetry, Internal Control System, and Fraud
PENGARUH KINERJA KEUANGAN, PROPORSI KEPEMILIKAN, UKURAN, DAN STATUS PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2009-2013 ., Nadia Septiana Putri; ., Gede Adi Yuniarta, SE.AK; ., Nyoman Ari Surya Darmawan, S.E., Ak.
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.v3i1.4680

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, proporsi kepemilikan, ukuran, dan status perusahaan terhadap luas pengungkapan perusahaan sektor pertambangan yang terdaftar di BEI periode 2009-2013 baik secara parsial maupun simultan. Penelitian dilakukan dengan mengambil sampel 9 perusahaan sektor pertambangan yang terdaftar di BEI dengan periode waktu amatan lima tahun, sehingga total sampel penelitian yang digunakan sebanyak 45 perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini meliputi seluruh komponen laporan tahunan perusahaan, Current Asset, Return on Asset, Debt to Equity Ratio, total saham publik, total aset perusahaan, dan status kepemilikan perusahaan. Metode analisis data yang digunakan yaitu analisis regresi berganda dan pengujian data dilakukan dengan dibantu oleh Program SPSS 19.0. Hasil penelitian ini menunjukkan bahwa secara parsial variabel profitabilitas berpengaruh negatif dan signifikan terhadap luas pengungkapan perusahaan. Variabel ukuran perusahaan berpengaruh positif dan signifikan terhadap luas pengungkapan perusahaan. Sedangkan variabel likuiditas, leverage, proporsi kepemilikan, dan status perusahaan tidak berpengaruh signifikan dan berhubungan negatif terhadap luas pengungkapan perusahaan. Secara simultan kinerja keuangan, proporsi kepemilikan, ukuran, dan status perusahaan berpengaruh terhadap luas pengungkapan perusahaan. Kata Kunci : kinerja kuangan, proporsi kepemilikan, ukuran, status, pengungkapan The study aimed at finding out the effect of financial performances, proportion of size, and the company status on the extension disclosure of mining companies listed in BEI (Indonesian Stock Exchanges) during the period of 2009-2013, either partially or simultaneously. The study involve nine different mining companies listed in the Indonesian stock exchange (BEI) within five observation years, so that the total number of the samples became 45 companies. The samples were selected based on purposive sampling method. Data used in this study involve all components of the companies’ annual reports, Current Asset, Return on Asset, Debt to Equity Ratio, total public stocks, total companies’ assets, and the status of companies ownership. The data were analyzed by using multiple regression supported by SPSS version 19.0. The results indicated that profitability variable partially had a negative and significant effect on the extensive disclosure of the companies. Variable of company size had a positive and significant effect on the extensive disclosure of the company. While liquidity variable, leverage, ownership proportion, and the companies, status had no significant effect and had negative correlation on the extensive disclosure of the companies. Financial performances, proportion of ownership, size, and the company status had simultaneously affected on the extension disclosure of mining companies. keyword : financial performance, ownership proportion, size, status, disclosure
PENGARUH LOAN TO DEPOSIT RATIO (LDR), CAPITAL ADEQUACY RATIO (CAR), DAN INFLASI TERHADAP NILAI NON PERFORMING LOAN (NPL) PADA PT BANK TABUNGAN NEGARA TBK PERIODE 2005-2014 ., Km Heny Widiasanti; ., Gede Adi Yuniarta, SE.AK; ., 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.v4i1.6459

Abstract

Penelitian ini bertujuan untuk menganalisis adanya pengaruh Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), dan inflasi terhadap nilai Non Performing Loan (NPL) pada PT Bank Tabungan Negara Tbk periode 2005-2014. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan PT Bank Tabungan Negara Tbk periode 2005 s/d 2014 dan data yang berkaitan dengan inflasi yang diperoleh dari Badan Pusat Statistik dari tahun 2005 s/d 2014 melalui situs resmi website PT Bank Tabungan Negara Tbk dan Badan Pusat Statistik. Teknik pengambilan sampel dalam penelitian ini berdasarkan Purposive Sampling dengan kriteria yang digunakan peneliti dalam pengambilan sampel penelitian, adalah laporan keuangan dan inflasi berdasarkan triwulan selama periode 2005-2014. Sampel yang digunakan dalam penelitian ini berjumlah 40 sampel. Teknik analisis dalam penelitian ini menggunakan metode analisis regresi berganda dengan menggunakan program SPSS versi 18.0 Hasil penelitian ini menunjukkan bahwa 1) adanya pengaruh negatif signifikan antara Loan to Deposit Ratio (LDR) terhadap Non Performing Loan (NPL), 2) adanya pengaruh negatif tidak signifikan antara Capital Adequacy Ratio (CAR) terhadap Non Performing Loan (NPL), 3) adanya pengaruh negatif tidak signifikan antara inflasi berpengaruh negative tidak signifikan terhadap Non Performing Loan (NPL) ,4) adanya pengaruh positif signifikan antara Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), dan inflasi terhadap Non Performing Loan (NPL)Kata Kunci : Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), inflasi, dan Non Performing Loan (NPL) The study was conducted in order to analyze the effect of loan to deposit ratio (LDR), capital adequacy ratio (CAR), and inflation on the value of non performing loan (NPL) at the “PT Bank Tabungan Negara Tbk” during the period 2005-2014. The data of the study were obtained from secondary sources in the forms of financial report made by the PT Bank Tabungan Negara Tbk during the periode of 2005-2014, the data related to the inflation rate were obtained from the Central Bureau of Statistics during the period of 2005-2014 by visiting the formal website of “PT Bank Tabungan Negara Tbk and the Central Bureau of Statistics the Central Bureau of Statistics. The samples were selected based on the purposive sampling method wit a criteria that the financial report and inflation rate of three-months period during 2005-2014. There were about 40 respondents involved. The analysis was conducted by using multiple regression supported by SPSS 18.0 software program. The results of the study indicated that 1) there was a significant negative effect of loan to deposit ratio (LDR) on the value of non performing loan (NPL), 2) there was an insignificant negative effect of capital adequacy ratio (CAR) the value of non performing loan (NPL), 3) there was an insignificant negative effect of inflation on the value of non performing loan (NPL), and 4) at the “PT Bank Tabungan Negara Tbk”adanya pengaruh negatif signifikan antara Loan to Deposit Ratio (LDR) terhadap Non Performing Loan (NPL), 2) adanya pengaruh negatif tidak signifikan antara Capital Adequacy Ratio (CAR) terhadap Non Performing Loan (NPL), 3) adanya pengaruh negatif tidak signifikan antara inflasi berpengaruh negative tidak signifikan terhadap Non Performing Loan (NPL) ,4) there was a positive significant effect of loan to deposit ratio (LDR), capital adequacy ratio (CAR), and inflation on the value of non performing loan (NPL)keyword : Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), inflation rate, and Non Performing Loan (NPL)
Co-Authors ., Ade Diana Rosanty ., Agus Dwipayana I Kadek ., Andriana Dwi Rahayuni ., Bucek Asa Prasista ., Cindy Darsana Putri ., Desak Made Dwi Agustini ., Desi R Sinaga ., Dewa Komang Tri Suparwan ., Dewa Putu Yudha Dharma Aditya ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fitra Safitri ., Gede Erika Wijaya ., Gusti Ayu Mira Purnami ., Gusti Kadek Sayoni ., Herlina Jayanti ., I Dewa Ayu Nanda Widyaswari ., I Dewa Gede Satria Adiguna ., I Gede Aristana Diputra ., I Gede Didik Aryadi Rai ., I Gede Krisma Wardana ., I Gede Rudi Sutrisna ., I Gusti Agung Ngurah Rahma Yudistira ., I Gusti Ayu Ariantini ., I Gusti Ngurah Angga Wijaya ., I Ketut Aditya Kuntara Wijaya ., I Komang Ariadiana Trisomantagani ., I Made Adi Ariawan ., I Made Bagus Febrianto ., I Made Deva Premana Dharma Wiguna ., I Made Indra Jaya ., I Made Parta Cahya Semadi ., I Nyoman Danu Mastrila ., I Nyoman Wandra Adicahya Yadnya ., I Putu Agus Deva Adhis Thanaya ., I Putu Wikan Maha Karuniawan ., Ida Ayu Anggeriani ., Kadek Arsini ., Kadek Budi Hendrawan ., Kadek Darianti ., Kadek Kartika Wati ., Kadek Mia Jayanti ., Kadek Mia Ranisa Putri ., Kadek Okik Indrawan ., Ketut Novi Sudewi ., Km Winda Suriyani ., Komang Agus Sadu Wibawa ., Komang Budarsana ., Komang Kertiasih ., Komang Nita Handayani Tri Lestari ., Komang Noviani ., Luh Ayu Paramita Wulandari ., Luh Desi Damayanti ., Luh Dian Andiani ., Luh Kartika Utami Dewi ., Luh Mas Megawati ., Luh Putu Sudiartini ., Luh Rosita Dewi ., LUH TAMI ASTINI ., M. Syawal Murry ., Made Andri Darmayanti ., Made Dwi Kusuma Yadnya ., Made Mahartini ., Made Sunjaya ., Ni Ayu Putu Uma Dewi ., Ni Ketut Ari Astiti ., Ni Komang Budi Kartini ., Ni Komang Laksmita Ayudiasari ., NI LUH ARISMAYANI ., Ni Luh Kartani Juli Antari ., Ni Luh Putu Aksara Dewi ., Ni Luh Putu Eka Puspa Dewi ., Ni Luh Seri Ayu Utami ., Ni Made Ayu Resa Mulyani ., Ni Made Ayu Sawitri ., Ni Made Dwitia Martini Dewi ., Ni Made Marlila Rilantini ., Ni Made Oka Tyastiari ., Ni Made Sri Lestari ., Ni Made Yuli Sawitri ., NI NY AYU BUDIANTARI ., Ni Nyoman Ayu Karyawati ., NI PUTU SRI MAHAYUNI ., Ni Wayan Tresna Asih ., NURITA GAYATRI ., Nyoman Gede Aryantara ., Nyoman Meji Ratnasari ., P.Nopy Krisna Dewi ., Putu Ade Setiawan ., Putu Agus Surya Permana ., Putu Ayu Christina Dewi ., Putu Citra Heveanty Utami S ., Putu Diah Juliana Dewi ., Putu Dian Kusumasari ., Putu Febryna Utami Paramitha ., Putu Feny Kharisma Dewi ., Putu Hery Ardana Putra ., Putu Rayana Prayoga ., Putu Sudarta ., Putu Sukma Dewi ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Sukma Medayanti ., Putu Wahyu Mahayusa ., PUTU YUNITA SARI ., Shanti Widianing s ., Suratman Harudian Putra ., Vandi Surya Winata ., Vina Marantika ., Yeni Astuti Agung Suarnatha ., Agung Suarnatha Agustini, Yuli Ak. S.E. Desak Nyoman Sri Werastuti . Ananda, Nayla Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anggun Dwi Oktariyani ., Anggun Dwi Oktariyani Ari Surya Darmawan Arta Dewi, Dian Ayu Dewi Sri. Lp ., Ayu Dewi Sri. Lp Ayu Saraswati Budi Darmawan, I Gede Darmawan Dautrey, Jean Marc Deby Purnama Sari Desak Kadek Ega Dewi Julianingsih Desak Nyoman Sri Werastuti Desak Putu Mahadewi Devi, Ni Putu Mas Sutra Dewi, Kadek Debi Sartika Dewi, Putu Eka Dianita Marvilianti Dhelia Dayu Anasthasia dian kristina Diatmika , I Putu Gede Dr. Edy Sujana,SE,Msi,AK . Dwi Pradnyawati ., Dwi Pradnyawati Edy Sujana Elly Herliyani Elly Herliyani Esti Tena Putri, Ni Putu Evan Lau Poh Hock Evi Deliana Prastiwi . Febriana, Ni Ade Sriarnita Gayatri, Nyoman Ayu Arsa Gebby Yunita Wiguna ., Gebby Yunita Wiguna Gede Hendra Eka Saputra Gede Herry Merta Primadana . Gede Ngurah Putra Darma Sesana ., Gede Ngurah Putra Darma Sesana Gita, Romy Chandra Gusti Ayu Catur Nur Sari Hadriyani, Ni Luh Intan Hapsara, Made Yoga Hatane, Saarce Elyse Heryanda, Komang Krisna I Gede Prema Utama I Gede Tio Pratama ., I Gede Tio Pratama I Gst Ngurah Agung Edy Saputra ., I Gst Ngurah Agung Edy Saputra I Gusti Ayu Purnamawati I Gusti Bagus Baskara Nugraha I Gusti Ngurah Bagus Putu Dhirgayusa Sua . I Kadek Astana Putra . I Kadek Dedy Suryatna I Kadek Rai Suwena I Ketut Edi Suryawan1, I Ketut Edi Suryawan I Ketut Selamet Kelana Putra ., I Ketut Selamet Kelana Putra I Made Anjol Wiguna I Made Bagus Wicaksana ., I Made Bagus Wicaksana I Made Pradana Adiputra I Made Widi Hartawan I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Julianto I Putu Sukendra . I Wayan Iwan Pradnyana ., I Wayan Iwan Pradnyana Ida Ayu Kade Yulia Anggreni Ida Ayu Putu Eka Puspita Dewi ., Ida Ayu Putu Eka Puspita Dewi Ida Bagus Dharmadiaksha Julianingsih, Desak Kadek Ega Dewi K. Dian Rosita Dewi ., K. Dian Rosita Dewi Kadek Adi Wardana ., Kadek Adi Wardana Kadek Ayu Sinta Wijayantini . Kadek Billy Arta Laksamana Kadek Intan Sukma Dewi ., Kadek Intan Sukma Dewi Kadek Isnayanti Kadek Isnayanti Kadek Motik Jayanti . Kadek Racik Siwantara ., Kadek Racik Siwantara Kadek Rosiliana . Kadek Rudyana ., Kadek Rudyana Kadek Sri Radha Dewi ., Kadek Sri Radha Dewi kadek wirastuti, wirastuti Kardiman Kd Dian Sutrisna Giriama ., Kd Dian Sutrisna Giriama Kd.Regina Dinda Cornelia ., Kd.Regina Dinda Cornelia Ketut Angga Yudiastrawan ., Ketut Angga Yudiastrawan Ketut Landa Kuntum l . Ketut Yeni Paramita Setianingsih . Km Heny Widiasanti ., Km Heny Widiasanti Komang Alit Trijayanti ., Komang Alit Trijayanti Komang Angga Kurniawan Komang Diva Martana Putra Komang Mei Budiyani ., Komang Mei Budiyani Komang Putriyani Komang Sri Wirnipin ., Komang Sri Wirnipin Komang Try Wahyuni Kusuma Putri ., Komang Try Wahyuni Kusuma Putri Krisnawati, Luh Adek Kristina, Dian Krisyanti, Widia Mey Kurniawan, Komang Angga L Pt Dian Metta Sari . L. P. Ayu Pradita p ., L. P. Ayu Pradita p Laksamana, Kadek Billy Arta Lucy Sri Musmini Luh Adek Krisnawati Luh Artining Miradewi . Luh Cici Yuanita Artha ., Luh Cici Yuanita Artha Luh Elsa Chandra ., Luh Elsa Chandra Luh Eni Muliani . Luh Ida Agustini ., Luh Ida Agustini Luh Putu Erlina Ariya Wati Luh Putu Rani Mayasari . Luh Wahyu Nirmala Devi Luluk Thoyibah Machfud Purnomo dan Arba'atoen, Rafi Muhammad Faqih Made Arie Wahyuni Made Aristia Prayudi Made Dani Ardyani Made Denny Oktariyana Made Dwi Setiawan ., Made Dwi Setiawan Made Edy Sutawan ., Made Edy Sutawan Made Wiradharma Swastyastu . Martana Putra, Komang Diva Mathius Stein Gabriel Manullang . Md Budi Sastrawan Wiguna ., Md Budi Sastrawan Wiguna Nadia Septiana Putri . Ni Kadek Alit Apriliani ., Ni Kadek Alit Apriliani Ni Kadek Diksi Anugeraheni Ni Kadek Emy Erawati ., Ni Kadek Emy Erawati Ni Kadek Meila Anggraeni Ni Kadek Nila Warsita ., Ni Kadek Nila Warsita Ni Kadek Novianti . Ni Kadek Sinarwati Ni Komang Apriska Widiana Putri ., Ni Komang Apriska Widiana Putri Ni Komang Sarwini . Ni Komang Surya Wahyuni Ni Luh Gede Erni Sulindawati Ni Luh Nora Widari . Ni Luh Putu Tri Angga Wandita . Ni Luh Suarmi . Ni Made Ayu Pradnya Dewi ., Ni Made Ayu Pradnya Dewi Ni Made Brilian Maelana Dewi Ni Made Desi Ernawati ., Ni Made Desi Ernawati Ni Made Dian Kemala Ratih Palgunadi Ni Made Dwi Puspita Yanti ., Ni Made Dwi Puspita Yanti Ni Made Septiari ., Ni Made Septiari Ni Made Shanti Widnyani ., Ni Made Shanti Widnyani Ni Made Yadnyawati Ap ., Ni Made Yadnyawati Ap Ni Pt Laksmi Purna w ., Ni Pt Laksmi Purna w Ni Putu Ayu Astiti Sari Ni Putu Ayu Septiyani Putri Ni Putu Elenny Agustini ., Ni Putu Elenny Agustini Ni Putu Hindi Rahayu Ni Putu Indah Wiwik Widiantari Ni Putu Mas Sutra Devi Ni Putu Mas Sutra Devi Ni Wyn. Meilani Suwardani . Nindyah Megawati ., Nindyah Megawati Novi Sagita Ambarwati . Nugraha, I Gusti Bagus Baskara Nurhalisa, Shavira Nyoman Dewi Purnawati ., Nyoman Dewi Purnawati Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Paramita, Ni Komang Pertiwi, Ni Pande Putu Intan Jati Pradnya, Putu Diah Pradnya Paramitha Pradnyani, I Dewa Ayu Defi Pratiwi, Dyan Puah, Chin-Hong Purbasari, Putu Intandika Purnama Sari Ni Luh Putu . PUTRIYANI, KOMANG Putu Ari Marlina Putu Aspasia Putu Astawa Putu Candra Ardiana Putra Putu Doni Sastrawan Putu Intandika Purbasari Putu Mega Surya Pangastuti ., Putu Mega Surya Pangastuti Putu Novi Andayani . Putu Putri Suriyani . Putu Ria Astria Putu Ria Astria Putu Rita Saftarini ., Putu Rita Saftarini Putu Sephia Paramitha Putu Sri Dwipayani ., Putu Sri Dwipayani Putu Yunita Saputri Dewi . R.A. Rahayu Suryanti Raudlatul Izzah Rika Dwipa Yaniari ., Rika Dwipa Yaniari Romy Chandra Gita Sang Kompiang Samplangan ., Sang Kompiang Samplangan Sari, Deby Purnama Sari, Gusti Ayu Catur Nur Sari, Kadek Yulia Septiari, Luh Putu Diah Shavira Nurhalisa Sindy Tri Novia Dewi Siti Komala . Suartama, I Kadek Rully Adi Suciandini, Gusti Ayu Made Sukarmiasih, Ni Made Sunitha Devi Suwardhiti, Enii Suwarno, Try Edi Taruk, Analuna Eunike Nareswari tiaswari, Ni Made Tia Swari Tirayani, Ni Luh Putu Ditha Utama, I Gede Prema Wahyuni Agustina . Wahyuni, Ni Komang Surya WANGI WIRATMI . Widi Artawan Kadek ., Widi Artawan Kadek Widia Mey Krisyanti Widiantari, Ni Putu Indah Wiwik Widnyani, Gusti Ayu Oppie Indra Wiguna, Dewa Made Kramas Artha Yasa, Made Sukerta Yasa, Ni Made Uliasari