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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Pendidikan dan Pengajaran JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Media Komunikasi FPIPS Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Pandecta Ekuitas: Jurnal Pendidikan Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ilmu Ekonomi dan Pembangunan Asia-Pacific Management and Business Application AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Jurnal Administrasi Pendidikan Indonesia Owner : Riset dan Jurnal Akuntansi 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 Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi International Journal of Economics Development Research (IJEDR) Target : Jurnal Manajemen Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Media Informatika juremi: jurnal riset ekonomi Jurnal Akuntansi dan Keuangan Jurnal Manajemen Perhotelan Relevance: Journal of Management and Business Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Organizational Behavior and Policy Amkop Management Accounting Review (AMAR) Jurnal Administrasi Pendidikan Indonesia International Journal of Financial and Investment Studies Advances In Social Humanities Research Management Studies and Business Journal Ekuitas Jurnal Pnedidikan Ekonomi Global Review of Tourism and Social Sciences
I Gusti Ayu Purnamawati
Universitas Pendidikan Ganesha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Sistem Akuntansi dan Pengelolaan Keuangan pada Bank Sampah Unit (BSU) pada Praktik Operasional dan Efektivitasnya Budi Permana, Gede Anandita; Purnamawati, I Gusti Ayu
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.79953

Abstract

This qualitative study aims to analyze the implementation of accounting and financial management systems at Bank Sampah, with a case study on operational practices and their effectiveness. Data were collected through observation and interviews to evaluate the types of accounting systems used, the problems encountered in their implementation, and how waste bank managers address these challenges. Findings indicate that waste banks generally use manual or semi-manual accounting systems to manage financial transactions. The problems encountered include failure to record accounting in accordance with the accounting cycle and the absence of financial reports compliant with the SAK EMKM standards, as well as frequent data input errors due to inconsistency among Bima Resik waste bank managers. To address these issues, waste bank managers seek more efficient alternatives in terms of human resources, provide training, and enhance understanding of basic accounting concepts. The implications of this study provide input for Bank Sampah Bima Resik to improve the effectiveness of their accounting systems and financial management to achieve sustainability and operational efficiency goals
FAMILY OWNERSHIP MATTERS FOR INVESTORS IN INDONESIA'S MINING COMPANIES Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi; Suwena, Kadek Rai; Heryanda, Komang Krisna; Hatane, Saarce Elyse
International Journal of Financial and Investment Studies (IJFIS) Vol 4 No 1 (2023): APRIL 2023
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.4.1.17-30

Abstract

This study aims to determine the effect of family ownership, financial performance, return on assets, return on equity, liquidity, and capital structure on market value. Secondary data was obtained based on annual reports and financial statements in mining companies listed on the IDX in 2016-2020 through Indonesia Stock Exchange (IDX). Data were obtained from the Bloomberg database. The method used to collect samples is purposive and consists of 35 mining companies in Indonesia. The panel data method was considered appropriate in this study, and multiple regression was used to examine the data. The results show that total assets and return on assets positively affect market value. The ratio of return on equity and liquidity in financial performance and capital structure has no significant effect on market value. The existence of family ownership is favourable for a firm’s market value. The sample in this study was limited to the manufacturing sector. This industry was chosen because its market value is quite volatile and family ownership is quite large. On average there are 40% of the total observations are family-owned companies. The interesting findings in this study are that family ownership does matter in gaining the investors’ attention.
Determinants of Income Smoothing Practices with Managerial Ownership Structure and Firm Size as Moderators Lestari, Putu Diah; Purnamawati, I Gusti Ayu; Diatmika, I Putu Gede
Jurnal Akuntansi Profesi Vol. 15 No. 01 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i01.49299

Abstract

  This study aims to determine the effect of profitability, dividend policy, financial leverage on income smoothing practices and the effect of moderating managerial ownership structure and firm size on the effect of profitability, dividend policy, financial leverage on income smoothing practices. The research design used causal quantitative. The population of this study were all manufacturing companies on the Indonesia Stock Exchange as many as 157 companies. The sampling technique used purposive sampling with a total sample of 30 companies. The data analysis technique used moderated regression analysis. The results show that (1) profitability had a significant negative effect on income smoothing practices, (2) dividend policy had a significant positive effect on income smoothing practices, (3) financial leverage had a significant positive effect on income smoothing practices, (4) managerial ownership structure strengthens the negative effect of profitability on income smoothing practices, (5) managerial ownership structure weakens the positive effect of dividend policy on income smoothing practices, (6) managerial ownership structure weakens the positive influence of financial leverage on income smoothing practices, (7) firm size weakens the negative effect of profitability on earnings smoothing practices. income smoothing, (8) firm size strengthens the positive effect of dividend policy on income smoothing practices, and (9) firm size strengthens the positive effect of financial leverage on income smoothing practices.  
The The Role of Financial Audit Institution (LPK) and Financial Accountability of Provincial and Regency Council of Scout Movement throughout Bali Diputra, I Gede Aristana; Admadja, Anantawikrama Tungga; Purnamawati, I Gusti Ayu
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.65851

Abstract

This study aims to investigate the extent of Financial Audit Institution (LPK) role in supervising, examining, and implementing financial management accountability within the Provincial and Regency Council of the Scout Movement throughout Bali. The method administered was descriptive research with a qualitative approach. Data analysis went through stages, namely: data collection, data reduction, data display, and conclusion drawing/verification. The results of the research show that: 1) The primary source of income for council was from the government; 2) LPK had been formed but had not been fully formed based on the Memorandum of Association/Articles of Association (AD/ART), it was necessary to improve the composition, qualifications and increase the members’ independence; 3) The significance of LPK was not optimal as there were no technical guidelines and implementation instructions related to financial audits issued by the National Council; 4) LPK was not paid, in other words working based on the concept of "ngayah" or voluntarily; 5) The LPK that had worked and carried out inspections and issued an Audit Report (LHP) is the LPK of Buleleng Regency Council with the scope of the examination not only on Financial Aspects, but includes examination on Functions, Human Resources, Infrastructure and Work Methods Aspects; 6) Council had implemented procedural accountability, process accountability, vertical accountability and horizontal accountability; 7) Council was expected to be able to optimize the role of LPK in the financial audit process and optimize the Council Business Entity to increase revenue from internal sources.
Analisis Prosedur dan Kebijakan Pemberian Kredit Pada Koperasi CU Darma Harta Mumbul I Kadek Semadi; Purnamawati, I Gusti Ayu
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50431

Abstract

This study aims to describe the procedures and policies for granting credit to the Darma Harta Mumbul CU cooperative. This type of research is descriptive qualitative. The data were collected by using interview, observation, and documentation methods, then the data that had been obtained were analyzed by descriptive analysis. The results of the research that have been carried out show that the procedures for granting credit at the CU Darma Harta cooperative are in line with the procedures for granting credit in general. Likewise, the credit policy applied to the CU Darma Harta cooperative has also been in line with the general lending policy. Procedures and policies for granting credit to CU Darma Harta cooperatives are able to minimize credit risk that may arise during the credit process. In addition, the procedures and policies for granting credit to the CU Darma Harta cooperative are also not difficult for members and also do not harm the cooperative.
Pengaruh Sistem Pengendalian Internal, Manajemen Anggaran, dan Pengadaan Barang dan Jasa Terhadap Penyerapan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderasi Aryani, Ketut Putri Kharisma; Purnamawati, I Gusti Ayu; Sinarwati , Ni Kadek
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.75837

Abstract

Penelitianmini bertujuanauntukamembuktikan secaramempiris, pengaruh: (1) Sistem PengendalianmInternal terhadap penyerapanaanggaran, (2) manajemen anggaran terhadap penyerapanianggaran, (3) pengadaanibarang dan jasa terhadap penyerapanmanggaran, (4) moderasi komitmen organisasi terhadap pengaruh sistem pengendalian internal terhadap penyerapanmanggaran, (5) moderasi komitmen organisasi terhadap pengaruh manajemen anggaran terhadap penyerapanmanggaran, (6) moderasi komitmen organisasi terhadap pengaruh pengadaanmbarang dan jasamterhadap penyerapanmanggaran. Populasi padabpenelitian ini adalah tenaga pendidik dan kependidikan yang ikut serta dalamiproses penyusunan anggaran, pelaksanaan program kerja anggaran, hingga pelaporan kegiatan dan keuangan. Analisismdata menggunakan SEM-PLS (Structure EquationuModeling-Partial LeastmSquare) dengan bantuan SmartPLSmVersi 3. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal, Manajemen Anggaran, dan Pengadaan Barangmdan Jasa berpengaruh positifmdan signifikan terhadap penyerapan anggaran. Komitmen organisasi mampu memoderasi pengaruh SistemmPengendalianmInternal dan Manajemen Anggaran terhadap Penyerapan Anggaran. Namun, KomitmentOrganisasi tidak mampu memmoderasi pengaruh pengadaanybarang dan jasa terhadap penyerapankanggaran pada Perguruan Tinggi Keagamaan Hindu Negeri.
Analisis Piutang Usaha Pada Perusahaan Umum Daerah Air Minum Tirta Hita Buleleng Pramesti, Nyoman Candra; Purnamawati, I Gusti Ayu
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i2.78150

Abstract

Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi piutang usaha yang serta mengetahui tingkat efisiensi piutang usaha pada Perusahaan Umum Daerah Air Minum Tirta Hita Buleleng. Jenis penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa perlakuan akuntansi piutang air yang meliputi pengakuan, penerimaan, penyisihan dan penghapusan pada Perumda Air Minum Tirta Hita Buleleng sudah sesuai dengan SAK ETAP. Tingkat efisiensi piutang pada Perumda Air Minum Tirta Hita Buleleng dilihat dari pehitungan RTO selama 3 tahun terakhir, perputaran piutangnya masih cukup stabil meskipun, dari tahun 2020 ke tahun 2021 mengalami penurunan, namun penurunan ini tidak cukup besar. Di tahun 2021 ke tahun 2022 ada peningkatan sebesar 0,53 yang artinya perputaran piutang perusahan semakin membaik. Berdasarkan perhitungan dari Average Collection Period, tingkat pengumpulan piutang mengalami kemajuan, namun tingkat pengumpulan piutang ini masih lebih besar dari pada batas waktu pembayaran yang telah ditetapkan perusahaan yaitu selama 20 hari. Analisis piutang usaha di PDAM Tirta Hita Buleleng diharapkan dapat memberikan kontribusi dalam menjaga stabilitas keuangan, meningkatkan kinerja operasional, dan memastikan bahwa perusahaan tetap mampu memberikan layanan berkualitas kepada masyarakat dengan kondisi keuangan yang sehat.
Disharmony and Struggle: Management and Mobilization of Digital-Based Economic Resources in Tourist Village Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi; Nugraha, I Gusti Bagus Baskara; Dautrey, Jean Marc
Jurnal Aplikasi Manajemen Vol. 22 No. 1 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.02

Abstract

The development of digital platforms has not fully reached tourist villages optimally, apart from the fact that their management still contains conflicts of interest between stakeholders. This research examines the role of community empowerment, implementation of sustainable village development programs, and implementation of digital platforms on the management and mobilization of economic resources. The research type is quantitative and the population consists of 8.402 people in Sudaji tourist village, Buleleng-Bali. A total of 110 people were used as samples (village heads, pokdarwis, traditional kelian, and the community) with a random sampling technique using the Slovin formula. Data collection uses a questionnaire with a Likert scale. The results show that the community empowerment variable does not affect the mobilization of economic resources. In contrast, the sustainable development variable shows different results where it significantly positively impacts the mobilization of economic resources. Finally, the digital platform implementation variable does not affect the mobilization of economic resources. This research focuses on the interests of the community as stakeholders so that they can access economic resources optimally and have an impact so that they can empower them with their capacity to increase economic independence while meeting their basic needs so that they become resource literate with the digital world and sustainable villages can be realized.
Women's Participation as Tourism Workers is A Form of Recognition of Gender Equality in The Implementation of Patriarchal Culture in Bali Adnyani, Ni Ketut Sari; Purnamawati, I Gusti Ayu
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.137-150

Abstract

By Decree MUDP X/2010 which legitimizes women to be involved and play an active role like men in the public and domestic spheres. Socio-legal research, data in the form of legal documents, and the results of in-depth interviews are then analyzed using various approaches (legal, theoretical, and historical approaches) using inductive-deductive methods. The research results show that Bali Provincial Regulation 5 of 2020 accommodates the role of Indigenous communities, including Indigenous women, in managing Balinese cultural tourism, therefore Law Number 10 of 2009 is the only reference in managing Balinese cultural tourism. Meanwhile, for Balinese traditional communities, it is known that participation is not only regulated in Bali Provincial Regulation Number 4 of 2019 concerning traditional villages and awig-awig but also in unwritten forms such as pararem pemahcah awig and perarem, ngele. The existence of Indigenous women as public sector workers, namely in tourist villages, is not only found in actual texts, but in general, they live their lives based on customary law which contains applicable values, principles, and norms. Therefore, it is necessary to formulate tourism policies that accommodate the rights of women indigenous workers in the substance of more specific customary law as a source of gender responsiveness. The implication of this study is that Balinese women play a very important role in efforts to maintain family economic resilience. They become solutions to family economic problems through activities such as receptionists, waitresses, gardeners, housekeepers, bartenders and kitchens, and tour guides to meet the family's economic needs. Activities in the public sphere are carried out without leaving their obligations in the domestic sphere. This condition makes Balinese women play a dual role, namely as tourism workers and housewives, which actually supports women to be able to play a dual role.
Kinerja Usaha Berkelanjutan UMKM Kerajinan Bambu di Kabupaten Bangli Yuliantini, Ni Nengah Devi; Yuniartha, Gede Adi; Purnamawati, I Gusti Ayu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.49479

Abstract

Penelitian didasari oleh adanya penurunan penjuaan yang signifikan pada UMKM Kerajinan Bambu di Kabupaten Bangli. Tujuan penelitian ini untuk menguji dan menganalisis pengaruh modal kerja, inklusi keuangan, pengelolaan keuangan terhadap pendapatan dan kinerja UMKM juga mengujidan menganalisis pengaruh pendapatan terhadap kinerja UMKM, serta menguji dan menganalisis pengaruh modal kerja, inklusi keuangan, pengelolaan keuangan terhadap kinerja UMKM dengan pendapatan sebagai variabel intervening. Metode pengumpulan data menggunakan kuesioner. Populasi penelitian adalah pemilik UMKM Kerajinan Bambu di Kabupaten Bangli sejumlah 2.071 pemilik UMKM. Jumlah sampel penelitian sebanyak 334 pemilik UMKM yang dipilih menggunakan Rumus Slovin. Metode analisis data yang digunakan adalah SEM menggunakan program Smart PLS 3.0. Penelitian ini didasari oleh teori resource based view dan Theory of Attitude. Hasil penelitian menunjukkan bahwa modal kerja, inklusi keuangan, dan pengelolaan keuangan berpengaruh positif dan signifikan terhadap pendapatan. Pendapatan berpengaruh positif dan signifikan terhadap kinerja UMKM. Modal kerja, inklusi keuangan, pengelolaan keuangan dan pendapatan berpengaruh positif dan signifikan terhadap kinerja UMKM. Pendapatan memediasi pengaruh modal kerja, inklusi keuangan dan pengelolaan keuangan terhadap kinerja UMKM. Kata kunci : Modal Kerja; Inklusi Keuangan; Pengelolaan Keuangan; Pendapatan; Kinerja UMKM
Co-Authors ., Agung Ayu Trisna Dewi Yani ., Ajeng Ricky Ramadhani ., Ayu Damayanti Ni Putu ., Desak Ketut Ari Suastini ., Desak Nyoman Ritayani ., DEWA AYU DWIPAYANI ., Dewa Gede Candra Wirawan ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fachrorozi ., Frima Satria Anjasmara ., Gede Teri Andika Yasa ., Gusti Ayu Putu Astiti ., Gusti Ayu Putu Sri Indrawati ., I Gede Eka Yuda Suta Lestara ., I Gede Pradnya Purnama_mahasiswa ., I GEDE PUTRA PARMAWAN ., I Gusti Agung Raka Widiawan ., I Gusti Ayu Agung Laksmi ., I Gusti Ayu Murniati ., I Gusti Bagus Fradita Anggriawan ., I Kadek Suarita Yasa ., I Putu Agus Kirana Putra ., I Putu Arby Parwatha ., I Putu Redi Suriadianto ., I Wayan Benny Noviana Putra ., I Wayan Edy Suputra ., Kadek Amerta Sedana ., Kadek Angga Dwi Pratama ., Kadek Cintya Prasita ., Kadek Dedy Santara Wijaya ., Kadek Diah Puspareni ., Kadek Dian Negariani ., Kadek Juni Parwati ., Kadek Linda Restya Dewi ., Kadek Megantara ., Kadek Suambawa ., KADEK SUTRISNA ., Ketut Durya Dewi ., KETUT IKA RADITYA ., Ketut Utama Yasa ., Km Mitha Mustika Putri ., Komang Adisanjaya ., Komang Anggi Puspita Sari ., Komang Erna Januartini ., Komang Wiriastuti ., Luh Desy Suareni Dewi ., Luh Mela Septianingsih ., Luh Puspitasari ., Luh Putu Ayu Eka Deviyanti ., Luh Putu Krisna Indriani ., LUH RISA ASTRINI ., Luh Suprimayudi ., Luh Yuli Listiawati ., Made Diah Pratiwi Handayani ., Made Dian Ratna Merta Sari ., Made Tya Hermayanthi ., Md Anggun Ayun Puspa ., Ni Kadek Pebriani ., Ni Kadek Sri Widari ., Ni Kd Linda Widiani ., NI KETUT AYU TRI ASTUTI ., Ni Komang Nita Trisna Yani ., Ni Komang Yuni Permadi ., Ni Luh Candra Pradani ., Ni Luh Nik Parelawati ., Ni Luh Putu Mia Diana Melisa ., Ni Luh Putu Rina Darmayanti ., Ni Luh Putu Riska Suardani ., Ni Luh Veni Kartika Darmawan ., Ni Made Dewi Puspitasari ., Ni Nengah Deti ., Ni Nyoman Artini ., Ni Putu Metta Gaurina ., Ni Putu Octavia Anggraini Darmayanti ., Ni Putu Ratna Winarti ., Ni Putu Sri Indra Wahyuni ., Ni Putu Tila Permata Sari ., Ni Putu Wiwik Ariani ., NI WAYAN ARI SUCANTI ., Nyoman Ayu Mahendra Dewi ., Nyoman Sintya Swandewi Triputri ., Ojie Helmi ., Pt Anik Yuliantini ., Putu Agus Budiawan ., Putu Agus Surya Wibawa ., PUTU ANGGA YUDHA ., Putu Ayu Astrianti ., Putu Ayu Rupiyantini Dewi ., Putu Devi Anggreni ., Putu Dyan Sukmo Paramananda ., Putu Indra Mahardika ., Putu Mega Andri Leoni ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Yuni Anggreni ., Rimah Afsari ., Sujana Adi Putra I Made ., Sukron Hadisy ., Theresa Zerlina ., Yogi Agung Permana Putra A.A. Made Citra Adelia Admadja, Anantawikrama Tungga Adnyana, I Made Wibawa Adnyana Agung Ayu Trisna Dewi Yani . Agus Aan Jiwa Permana Ajeng Ricky Ramadhani . Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Candra Pratiwi Anak Agung Ngurah Surya Darma . Anak Agung Ngurah Surya Darma ., Anak Agung Ngurah Surya Darma Anantawikrama Tungga Admadja Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ari Surya Darmawan Ariantini, Putu Fina Arif Rahman Hakim Ariningtyas, Ni Nyoman Ayu Arruan, Ezri Gusti Arta, Putu Wahyu Permana Artini, Ni Ketut Yuli Aryani, Ketut Putri Kharisma Astari, Ni Putu Ayu Astiti Mustika Atmaja, I Komang Edy Ayu Damayanti Ni Putu . Ayu Pramesti, Putu Adinda Ayunda Prihantini Baktyarina, Ni Luh Putu Ika Basilius Redan Werang Baskara Nugraha, I Gusti Bagus Budi Permana, Gede Anandita Candra, Ketut David Alit Clarisa Gita Dewi Claudia Anastasia Hadi . Claudia Anastasia Hadi ., Claudia Anastasia Hadi Dautrey, Jean Marc Dayu Putu Sri Agustini Desak Kadek Mega Silvia Devi . Desak Kadek Mega Silvia Devi ., Desak Kadek Mega Silvia Devi Desak Ketut Ari Suastini . Desak Made Muliani . Desak Nyoman Ritayani . Desak Nyoman Sri Werastuti Desak Putu Arde Suari Desak Putu Mahadewi Desak Putu Putri Maryastini Devi, Luh Wahyu Nirmala DEWA AYU DWIPAYANI . Dewa Ayu Eka Agustini Dewa Ayu Putu Alit Candra Dewi . Dewa Gede Candra Wirawan . Dewi, Ni Wayan Candrawati Dewi, Nyoman Yuli Marlia Dewi, Putu Eka Dianita Marvilianti Diputra, I Gede Aristana Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Dwi Arini Nursansiwi Edy Sujana eka dianita marvilanti Elly Herliyani Elly Herliyani Evan Lau Poh Hock Ezri Gusti Arruan Fachrorozi . Fani Novianti Febriani, Komang Febrianti, Pande Kadek Vina Frima Satria Anjasmara . Gayatri, Putu Anisa Gede Adi Yuniarta Gede Agus Mahardika . Gede Agus Mahardika ., Gede Agus Mahardika Gede Eky Kharisma . Gede Eky Kharisma ., Gede Eky Kharisma Gede Erni Sulindawati, Ni Luh Gede Krisna Saputra . Gede Krisna Saputra ., Gede Krisna Saputra Gede Pose Raharja . Gede Pose Raharja ., Gede Pose Raharja Gede Pradnya Wiguna . Gede Pradnya Wiguna ., Gede Pradnya Wiguna Gede Pranata . Gede Pranata ., Gede Pranata Gede Teri Andika Yasa . Gede Wahyu Januarta Gerianta Wirawan Yasa Govinda, Putu Krisna Gusti Ayu Putu Astiti . Gusti Ayu Putu Sri Indrawati . Hadi Nasbey Hapsara, Made Yoga Hatane, Saarce Elyse Hermawati, Nyoman Trisna Heryanda, Komang Krisna I B Angge Artadharma . I B Angge Artadharma ., I B Angge Artadharma I Gede Abdi Adnyanan Giri . I Gede Abdi Adnyanan Giri ., I Gede Abdi Adnyanan Giri I Gede Aristana Diputra I Gede Eka Yuda Suta Lestara . I Gede Pradnya Purnama_mahasiswa . I GEDE PUTRA PARMAWAN . I Gusti Agung Artha Priadi . I Gusti Agung Artha Priadi ., I Gusti Agung Artha Priadi I Gusti Agung Raka Widiawan . I Gusti Ayu Agung Laksmi . I Gusti Ayu Murniati . I Gusti Ayu Rindayani . I Gusti Ayu Rindayani ., I Gusti Ayu Rindayani I Gusti Ayu Tria Andrianti . I Gusti Ayu Tria Andrianti ., I Gusti Ayu Tria Andrianti I Gusti Bagus Baskara Nugraha I Gusti Bagus Baskara Nugraha I Gusti Bagus Fradita Anggriawan . I Gusti Bagus Irvan Prasetya I Gusti Ketut Arya Sunu I Kadek Endy Pardina Nova . I Kadek Endy Pardina Nova ., I Kadek Endy Pardina Nova I Kadek Rai Suwena I Kadek Semadi I Kadek Suarita Yasa . I Ketut Gunawan . I Ketut Gunawan ., I Ketut Gunawan I Komang Edy Atmaja I Made Deva Samadhinata I Made Pradana Adiputra I Made Suardiasa . I Made Suardiasa ., I Made Suardiasa I Nyoman Arsana, I Nyoman I Nyoman Kertha Mahendra . I Nyoman Kertha Mahendra ., I Nyoman Kertha Mahendra I Nyoman Putra Yasa I nyoman Roni Kresnayana I Nyoman Werdiana Putra . I Nyoman Werdiana Putra ., I Nyoman Werdiana Putra I Nyoman Wisnu Aditya Raharja . I Nyoman Wisnu Aditya Raharja ., I Nyoman Wisnu Aditya Raharja I Putu Agus Kirana Putra . I Putu Arby Parwatha . I Putu Gede Diatmika I Putu Julianto I Putu Redi Suriadianto . I Putu Surya Saputra . I Putu Surya Saputra ., I Putu Surya Saputra I Wayan Benny Noviana Putra . I Wayan Edy Suputra . I Wayan Suartana Ida Wayan Demung Iwan Harsono Jayanti, Anak Agung Sagung Widya Jean Marc Dautrey K. Ary Trisnayanti Kade Ully Trisnayanti . Kade Ully Trisnayanti ., Kade Ully Trisnayanti Kadek Adi Suwandana . Kadek Adi Suwandana ., Kadek Adi Suwandana Kadek Amerta Sedana . Kadek Angga Dwi Pratama . Kadek Candra Dwi Cahyani . Kadek Candra Dwi Cahyani ., Kadek Candra Dwi Cahyani Kadek Cintya Prasita . Kadek Dedy Santara Wijaya . Kadek Diah Puspareni . Kadek Dian Negariani . Kadek Dwi Rositayani Kadek Juni Parwati . Kadek Linda Restya Dewi . Kadek Megantara . Kadek Nanda Maharani Kadek Novi Trisna Dewi . Kadek Novi Trisna Dewi ., Kadek Novi Trisna Dewi Kadek Suambawa . KADEK SUTRISNA . Kadek Wulan Dwi Maharani Kadek Wulantari . Kadek Wulantari ., Kadek Wulantari kadek_payas suputra Kd Dwi Nova Sucipta . Kd Dwi Nova Sucipta ., Kd Dwi Nova Sucipta Ketut David Alit Candra Ketut Desi Puspa Dewi . Ketut Desi Puspa Dewi ., Ketut Desi Puspa Dewi Ketut Durya Dewi . KETUT IKA RADITYA . Ketut Juni Budiasih Ketut Mega Sintyaningsih . Ketut Mega Sintyaningsih ., Ketut Mega Sintyaningsih Ketut Utama Yasa . Ketut Widiasa . Ketut Widiasa ., Ketut Widiasa Ketut Widya Santhi . Ketut Widya Santhi ., Ketut Widya Santhi Ketut Yudhi Ari Hermawan Km Mitha Mustika Putri . Komang Adisanjaya . Komang Agus Sudarma Komang Anggi Puspita Sari . Komang Ayu Lestari . Komang Ayu Lestari ., Komang Ayu Lestari Komang Erna Januartini . Komang Intan Pradiska Komang Krisna Heryanda Komang Nadia Saraswati Komang Sukerti . Komang Sukerti ., Komang Sukerti Komang Tiara Mawarni . Komang Tiara Mawarni ., Komang Tiara Mawarni Komang Widiartini Komang Wiriastuti . Komang Wisnu Gangga . Komang Wisnu Gangga ., Komang Wisnu Gangga Komang Wulan Lestari Oka . Komang Wulan Lestari Oka ., Komang Wulan Lestari Oka Kresnayana, I nyoman Roni Krisdayanti, Ni Kadek Ayu Meti Krisna Monica, Ni Kadek Dela Kristina, Ida Ayu Komang Kusuma, Kadek Andika Prayoga Lestari, Putu Diah Lestari, Putu Dian Lindayanti, Ni Putu Feren Lucy Sri Musmini Luh Desy Suareni Dewi . Luh Meda Sri Arpiwi . Luh Meda Sri Arpiwi ., Luh Meda Sri Arpiwi Luh Mela Septianingsih . Luh Nanda Yogita Fani . Luh Puspitasari . Luh Putu Ayu Eka Deviyanti . Luh Putu Krisna Indriani . luh putu sulastrini Luh Ria Wahyuni LUH RISA ASTRINI . Luh Suprimayudi . Luh Wahyu Nirmala Devi Luh Wulan Eviantari Dewi . Luh Wulan Eviantari Dewi ., Luh Wulan Eviantari Dewi Luh Yuli Listiawati . Made Arie Wahyuni Made Aristia Prayudi Made Diah Pratiwi Handayani . Made Dian Ratna Merta Sari . Made Dwi Astuti . Made Dwi Astuti ., Made Dwi Astuti Made Sawitri . Made Sawitri ., Made Sawitri Made Tya Hermayanthi . Mahadewi, Gusti Ayu Putu Agung Maharani, Kadek Nanda Maharani, Ni Komang Ayu marvilanti, eka dianita Mayoni Putri, Ni Luh Satya Md Anggun Ayun Puspa . Meyta Anggaraeni . Meyta Anggaraeni ., Meyta Anggaraeni Murniasih, Ni Luh Gede N. Budhi Cyntia Dewi . N. Budhi Cyntia Dewi ., N. Budhi Cyntia Dewi Nengah Jnana Putra . Nengah Jnana Putra ., Nengah Jnana Putra Ni Kadek Aprina Asriani Ni Kadek Asri Utami . Ni Kadek Asri Utami ., Ni Kadek Asri Utami Ni Kadek Ayu Meti Krisdayanti Ni Kadek Nanda Sawitri Ni Kadek Pebriani . Ni Kadek Sinarwati Ni Kadek Sri Widari . Ni Kadek Suantari Ni Kadek Sumiani Ni Kd Linda Widiani . Ni Ketut Ari Rahayuni NI KETUT AYU TRI ASTUTI . Ni Ketut Budiasrini . Ni Ketut Budiasrini ., Ni Ketut Budiasrini Ni Ketut Erna Kartika Lestari Ni Ketut Juniartini . Ni Ketut Juniartini ., Ni Ketut Juniartini Ni Ketut Sari Adnyani Ni Ketut Wiliyani Ni Komang Nita Trisna Yani . Ni Komang Sri Wahyuni . Ni Komang Surya Wahyuni Ni Komang Wiprahasti Ni Komang Yuni Permadi . Ni Kt Novy Andryani . Ni Kt Novy Andryani ., Ni Kt Novy Andryani Ni Luh Candra Pradani . Ni Luh Gede Erni Sulindawati Ni Luh Nik Parelawati . Ni Luh Novi Ekawati . Ni Luh Novi Ekawati ., Ni Luh Novi Ekawati Ni Luh Putu Ika Baktyarina Ni Luh Putu Mia Diana Melisa . Ni Luh Putu Rina Darmayanti . Ni Luh Putu Riska Suardani . Ni Luh Veni Kartika Darmawan . Ni Made Dewi Puspitasari . Ni Made Dwi Noviyanthi . Ni Made Dwi Noviyanthi ., Ni Made Dwi Noviyanthi Ni Made Surya Widiasih . Ni Made Surya Widiasih ., Ni Made Surya Widiasih Ni Made Trisna Sapitri . Ni Made Trisna Sapitri ., Ni Made Trisna Sapitri Ni Made Wartini Ni Nengah Deti . Ni Nyoman Artini . Ni Nyoman Gina Anggraeni . Ni Nyoman Gina Anggraeni ., Ni Nyoman Gina Anggraeni Ni Nyoman Murniasih Ni Nyoman Trisna Rahayuningsih . Ni Nyoman Trisna Rahayuningsih ., Ni Nyoman Trisna Rahayuningsih Ni Nyoman Wijayanti Ni Putu Ayu Astiti Sari Ni Putu Diah Damayanti Ni Putu Dian Primayanti Ni Putu Feren Lindayanti Ni Putu Laora Ardiyaningrat Ni Putu Metta Gaurina . Ni Putu Octavia Anggraini Darmayanti . Ni Putu Ratna Winarti . Ni Putu Sri Indra Wahyuni . Ni Putu Tila Permata Sari . Ni Putu Wiwik Ariani . Ni Putu Wiwin Setyari NI WAYAN ARI SUCANTI . Ni Wayan Sri Tresna Egawati Novalia, Putri Novianti, Fani Nugraha, I Gusti Bagus Baskara Nyoman Ayu Devi Sri Utami . Nyoman Ayu Devi Sri Utami ., Nyoman Ayu Devi Sri Utami Nyoman Ayu Mahendra Dewi . Nyoman Juli Artana . Nyoman Juli Artana ., Nyoman Juli Artana Nyoman Putra Yasa Nyoman Sintya Swandewi Triputri . Nyoman Trisna Herawati Nyoman Trisna Hermawati Nyoman Yuli Marlia Dewi . Ojie Helmi . P Ivand C. Putra Pramesti, Nyoman Candra Pramesti, Putu Adinda Ayu Pranadi Sudhana, I G P Fajar Prasetya, I Gusti Bagus Irvan Premayanti, Luh Putu Pertiwi Gayatri Para Pt Anik Yuliantini . Pt Susan Kassandra . Pt Susan Kassandra ., Pt Susan Kassandra Puah, Chin-Hong Purwanti, Ni Luh Putu Eka Puspita, Putu Diana Putra Prayoga, Kadek Marcel Putri Maryastini, Desak Putu Putri Novalia Putri, Putu Chintya Nabila Putu Agus Budiawan . Putu Agus Pramurti Surya Dinata . Putu Agus Surya Wibawa . PUTU ANGGA YUDHA . Putu Ayu Astrianti . Putu Ayu Rupiyantini Dewi . Putu Ayu Wulandari . Putu Ayu Wulandari ., Putu Ayu Wulandari Putu Devi Anggreni . Putu Dewi Pratiwi Pradnyasari Putu Diah Lestari Putu Diah Sintha Saraswati Putu Dyan Sukmo Paramananda . Putu Eka Lidya . Putu Eka Lidya ., Putu Eka Lidya Putu Eka Putri Dharmayanti . Putu Eka Putri Dharmayanti ., Putu Eka Putri Dharmayanti Putu Erlina Yanti . Putu Erlina Yanti ., Putu Erlina Yanti Putu Heny Suryani . Putu Heny Suryani ., Putu Heny Suryani Putu Indra Mahardika . Putu Krisna Govinda Putu Mega Andri Leoni . Putu Reli Antari . Putu Reli Antari ., Putu Reli Antari Putu Ria Astria Putu Ria Astria Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Putu Wika Putrawan Putu Wika Putrawan . Putu Yuni Anggreni . Putu Yuni Juliani . Putu Yuni Juliani ., Putu Yuni Juliani Rari Anggara Raudlatul Izzah Rika Purnama Yanti Rimah Afsari . Rudi Sasdika Saarce Elsye Hatane Saarce Elsye Hatane Samadhinata, I Made Deva Sandatijaya, Sri Dedari Saraswati, Putu Diah Sintha Siti Masithah Sri Dedari Sandatijaya SRI RAHAYU Stefanus Agung Andrianto . Stefanus Agung Andrianto ., Stefanus Agung Andrianto Suardana, Komang Yudi Suciadnyani, Ni Gusti Ayu Nila Sudarma, Komang Agus Sujana Adi Putra I Made . Sukma Wello Sari, Ni Luh Putu Sukron Hadisy . Sumiani, Ni Kadek Supramajaya, I Dewa Gede Putra Suryanthi, I Gusti Ayu Eka Suwarno, Try Edi Theresa Zerlina . Trisnayanti, K. Ary W. Gilang Premana Wahyuni, Luh Ria Wahyuni, Ni Komang Surya Widiartini, Komang Wijaya, Gede Agus Slamat Wijaya, I GD Apri Setya Windy Tresna Gitayani . Windy Tresna Gitayani ., Windy Tresna Gitayani Yanti, Rika Purnama Yasa, I Gede Rudy Arsana Yasa, Nyoman Putra Yogi Agung Permana Putra . Yuliani, Made Risma Yuliantini, Ni Nengah Devi Yuliasih, Luh Ayu Yullyana - Yuniartha, Gede Adi