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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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Analisis Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Pada Pemerintah Desa Selat Kecamatan Sukasada Devi, Luh Wahyu Nirmala; Purnamawati, I Gusti Ayu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 03 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i03.97039

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Desa Selat untuk tahun 2020-2023, untuk mengevaluasi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Desa Selat untuk tahun 2020-2023, dan untuk mengetahui proses pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Desa Selat tahun 2020-2023. Metode yang digunakan dalam penelitian ini adalah mixed method yaitu penggabungan antara metode kualitatif dan kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Desa Di Desa Selat Kecamatan Sukasada dari tahun 2020-2023 dan data kualitatif berupa hasil wawancara bersama narasumber dengan teknik pengumpulan data yang terdiri dari studi kepustakaan dan studi lapangan. Hasil penelitian ini menunjukkan bahwa Analisis Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Pada Pemerintah Desa Selat Kecamatan Sukasada selama empat tahun terakhir yaitu tahun 2020-2023 yaitu 1) Efektivitas pengelolaan Anggaran Pendapatan dan Belanja Desa pada Desa Selat dari tahun 2020-2023 masuk dalam kategori efektif yang berada pada persentase 90-100%. Dimana pada tahun 2020 persentase anggaran sebesar 97,97% tang dapat dikatakan dalam kategori efektif, di tahun 2021 persentase mencapai 97,31% yang masuk dalam kategori efektif walaupun mengalami penurununan dari tahun sebelumnya, lalu tahun 2022 persentase anggaran mencapai 96,92% yang juga masih dalam kategori efektif walaupun mengalami penurunan juga dari tahun sebelumnya, dan di tahun 2023 persentasenya mencapai 97,49% dalam kategori efektif. 2) Evaluasi implementasi pengelolaan Anggaran Pendapatan dan Belanja Desa di Desa Selat dari tahun 2020-2023 sudah dijalankan dengan baik dengan pengawasan yang dilakukan oleh BPD setiap tiga bulan sekali dan sesuai dengan peraturan yang berlaku yaitu mencapai transparansi, akuntabilitas, partisipatif, dan disiplin. 3) Pada pengelolaan Anggaran Pendapatan dan Belanja Desa ini dilakukan melalui beberapa tahapan seperti perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban, dimana pada tahap perencanaan melibatkan masyarakat desa yang diadakan melalui musyawarah desa (musdes).
Pengaruh Rasio Aktivitas dan Likuiditas Terhadap Profitabilitas Pada Perusahan Retail di BEI Tahun 2020-2023 Lestari, Putu Dian; Ayu Purnamawati, I Gusti; Gede Erni Sulindawati, Ni Luh
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.97816

Abstract

This study aims to examine the effect of activity and liquidity ratios on profitability in retail companies listed on the Indonesia Stock Exchange during the period of 2020 to 2023. The variables analyzed in this study include activity ratios, namely inventory turnover, total asset turnover, and working capital turnover, as well as liquidity measured by the current ratio as the independent variables. Profitability is projected using ROA as the dependent variable. The study employs multiple linear regression analysis to test the influence of these ratios on company profitability. The results show that, partially, inventory turnover has no significant effect on the profitability of retail companies, total asset turnover has a positive and significant effect, while working capital turnover and liquidity have a negative and significant effect on profitability. Simultaneously, all four variables have a positive and significant effect on the profitability of retail companies. These findings may serve as a consideration for management in managing activity and liquidity ratios to improve the company’s financial performance.
Analisis Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Pemerintah Desa Selat Kecamatan Sukasada Luh Wahyu Nirmala Devi; Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.97889

Abstract

This study aims to determine the effectiveness of the management of the Village Revenue and Expenditure Budget (APBDes) in Selat Village in 2020-2023, to evaluate the management of the Village Revenue and Expenditure Budget (APBDes) in Selat Village in 2020-2023, and to determine the process of managing the Village Revenue and Expenditure Budget (APBDes) in Selat Village in 2020-2023. The method used in this study is a mixed method, namely a combination of qualitative and quantitative methods. The types of data used in this study are quantitative data in the form of the Village Revenue and Expenditure Budget Realization Report in Selat Village, Sukasada District from 2020-2023 and qualitative data in the form of interviews with informants with data collection techniques consisting of literature studies and field studies. The results of this study indicate that the Analysis of the Effectiveness of Village Revenue and Expenditure Budget Management (APBDes) in the Selat Village Government, Sukasada District for the last four years, namely 2020-2023, is in the effective category which is at a percentage of 90-100%.  Where in 2020 the budget percentage was 97.97% which can be said to be in the effective category, in 2021 the percentage reached 97.31% which was included in the effective category even though it decreased from the previous year, then in 2022 the budget percentage reached 96.92% which was also still in the effective category even though it also decreased from the previous year, and in 2023 the percentage reached 97.49% in the effective category. Evaluation of the implementation of the management of the Village Revenue and Expenditure Budget in Selat Village from 2020-2023 has been carried out properly through supervision carried out by the BPD every three months and in accordance with applicable regulations, namely achieving transparency, accountability, participation, and budget discipline. The management of the Selat Village Revenue and Expenditure Budget is carried out through several stages, namely planning, implementation, administration, reporting, and accountability, where the planning stage involves the village community which is held through village deliberations (musdes).
PENGARUH RASIO KEUANGAN DAN FAKTOR FUNDAMENTAL EKONOMI MAKRO TERHADAP KINERJA KEUANGAN BANK BUMN DI INDONESIA Febriani, Komang; I Gusti Ayu Purnamawati
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.99231

Abstract

This study aims to analyze the effect of financial ratios and macro fundamental factors on the financial performance of state-owned banks in Indonesia. This study uses quantitative methods with secondary data from the financial statements of each state-owned bank (BRI, BNI, BTN, Mandiri) and macroeconomic data from the Central Bureau of Statistics and BI for the 2019-2023 period. The number of samples obtained was 160 observation data, which came from 4 banks over a 5-year period by considering observations of several research variables such as financial ratios (ROA, LDR, NPL, CIR) and macroeconomic fundamental indicators (Inflation, Interest Rates, Exchange Rates) each year. The data were analyzed using multiple linear regression and classical assumption tests. The results showed that ROA, LDR, NPL, and Exchange Rate showed a positive but insignificant influence on the financial performance of state-owned banks. CIR, Inflation, and Interest rates show a negative but insignificant influence on the financial performance of state-owned banks.
Pengaruh Likuiditas, Kecukupan Modal, dan Efisiensi Operasional terhadap Kinerja Keuangan Bank Perekonomian Rakyat Konvensional Di Kabupaten Badung Maharani, Ni Komang Ayu; Purnamawati, I Gusti Ayu
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.101344

Abstract

This study aims to ascertain and test empirically the influence of Liquidity (LDR), Capital Adequacy (CAR), and Operational Efficiency (BOPO) on the Financial Performance (ROA) of Conventional Rural Bank in Badung Regency. This research employs a quantitative approach using secondary data from banking financial reports for the period ending December 31 on the website www.ojk.go.id during 2021-2023. The study’s population consisted of all 47 conventional rural banks in Badung Regency, and purposive sampling was the method employed for sampling. The samples used that met the criteria in this study were 28 conventional rural banks. The data analysis technique used was multiple linear regression analysis with IBM SPSS Statistic version 30 software. The result showed that (1) liquidity has an impact on the financial performance of conventional rural bank in Badung Regency for the period 2021-2023, (2) capital adequacy has an impact on the financial performance of conventional rural bank in Badung Regency for the period 2021-2023, (3) operational efficiency has an impact on the financial performance of conventional rural bank in Badung Regency for the period 2021-2023.
Strengthening Institutional Policies as a Recovery Strategy for Bali Cultural Tourism and Sustainable Development I Gusti Ayu Purnamawati
Global Review of Tourism and Social Sciences Vol. 2 No. 1 (2025): Global Review of Tourism and Social Sciences
Publisher : Yayasan Ghalih Pelopor Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/grtss.v2i1.408

Abstract

This study examines the institutional role of Paiketan Krama Istri, a women’s organization embedded in Balinese traditional villages, as a driving force for cultural tourism recovery and sustainable development in Buleleng Regency, Bali. Drawing on qualitative field research through literature studies, observations, and interviews, this research analyses how social capital embedded in Paiketan Krama Istri fosters solidarity, creativity, and innovation in post-pandemic tourism revitalization. Guided by feminist institutionalism and social capital theory, the study demonstrates that the organization’s emancipatory solidarity has strengthened local women’s participation in policy advocacy and tourism entrepreneurship. The findings reveal that Paiketan Krama Istri functions as an institutional bridge between local communities, traditional authorities, and government stakeholders, promoting inclusive and gender-responsive policy designs. The resulting policy model emphasizes collective empowerment, inter-institutional collaboration, and sustainable tourism recovery rooted in cultural values. This study contributes to the discourse on community-based tourism and gender equality by highlighting the transformative potential of women’s institutions in balancing cultural preservation, economic resilience, and social justice within one of the world’s most prominent cultural tourism destinations.
The effect of good school governance on school education quality: The moderating role of BOS fund effectiveness: Pengaruh good school governance terhadap kualitas pendidikan di tingkat sekolah: Peran moderasi efektivitas pengelolaan dana BOS Suryanthi, I Gusti Ayu Eka; Tungga Atmadja, Anantawikrama; Purnamawati, I Gusti Ayu
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 1 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i1.y2024.p26-48

Abstract

This research examines the influence of good school governance (GSG) on school education quality by using the effectiveness of managing School Operational Assistance (BOS) funds as a mediator variable. The samples in this research were 283 internal and external stakeholders of State Vocational High School (SMKN) 1 Tabanan, Bali. These samples were obtained using the stratified random sampling method. The data analysis method used is path analysis. Hypothesis testing that has a direct effect uses the t-test from the ordinary least square (OLS) regression coefficient results. This research uses the Sobel test to test the hypothesis of the role of mediation or indirect effect. This research proved that accountability and transparency directly affect the quality of school education, but school committee supervision does not. The influence of school committee supervision on the quality of school education is indirect, namely through the mediating role of the effectiveness of BOS fund management. Apart from that, the effectiveness of BOS fund management can also mediate the indirect influence of accountability and transparency on the quality of school education.
Peningkatan Value Added Sentra Kerajinan Tenun Ikat Endek dengan Penerapan Smart Ecodigital Purnamawati, I Gusti Ayu; Herliyani, Elly; Jiwa Permana, Agus Aan; Baskara Nugraha, I Gusti Bagus; Pranadi Sudhana, I G P Fajar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4584

Abstract

Desa Gelgel, Klungkung, Bali, dikenal sebagai sentra kerajinan tenun ikat endek, namun para pengrajin menghadapi tantangan dalam meningkatkan nilai tambah produk dan mengelola usaha secara efektif. Tujuan pengabdian masyarakat ini adalah untuk meningkatkan nilai tambah produk kerajinan melalui penerapan smart ecodigital dan sistem akuntansi terintegrasi, sehingga para pelaku UKM dapat menjadi lebih mandiri. Metode yang digunakan meliputi pendekatan partisipatif, sesi pelatihan teori dan praktik, serta pendampingan individu untuk penerapan teknologi dan manajemen keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang nilai tambah, dengan 80% peserta menyatakan memahami konsep tersebut secara lebih baik. Sekitar 70% peserta mulai mengadopsi perangkat lunak akuntansi dan memanfaatkan media sosial untuk pemasaran produk. Selain itu, 65% peserta berhasil menerapkan sistem akuntansi yang lebih terstruktur, meningkatkan transparansi dan akuntabilitas usaha mereka. Kegiatan ini memberikan dasar yang kuat untuk keberlanjutan usaha kerajinan di Desa Gelgel dan diharapkan mendorong pengrajin untuk terus mengembangkan keterampilan serta meningkatkan daya saing produk mereka di pasar.
Evaluasi Program Layanan Percepatan Profesor dan Lektor Kepala Secara Holistik Integratif di Universitas Pendidikan Ganesha Sumiani, Ni Kadek; Sunu, I Gusti Ketut Arya; Purnamawati, I Gusti Ayu
Jurnal Administrasi Pendidikan Indonesia Vol. 14 No. 2 (2023)
Publisher : Pascasarjana Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jurnal_ap.v14i2.1851

Abstract

This study aims: 1) To determine the effectiveness of the holistically integrative accelerated service program for professors and associate professors at Ganesha University of Education from the context component, 2) To determine the effectiveness of the holistically integrative accelerated service program for professors and associate professors at Ganesha University of Education from the components input, 3) To determine the effectiveness of the holistically integrative accelerated service program for professors and associate professors at Ganesha University of Education from the process component, 4) To determine the effectiveness of the holistically integrative accelerated service program for professors and associate professors at Ganesha University of Education from the product component, 5) To find out the effectiveness of the holistically integrative accelerated service program for professors and associate professors at Ganesha University of Education from the components of context, input, process, product. The research was conducted at the Ganesha Singaraja University of Education. The sampling technique used in this study used a purposive sampling technique. The data collection method is by distributing questionnaires to professors and associate professors. The steps of data analysis are as follows; 1) Change the raw score into a Z score (z-score), 2) Change the score of each CIPP variable into a T-Score, 3) Determine the direction of the T-Score of the Context, Input, Process and Product variables, 4) Determine the direction of the T- score into the Glickman quadrant. The results obtained as a whole for the holistically integrative accelerated service program for professors and associate professors at the Ganesha University of Education in terms of context, input, process, and the product obtained very effective results (+ + + +). This program needs to be maintained and continued because it has been proven to be able to improve university quality through increasing the number of professors and associate professors at Ganesha University of Education.
Kontribusi Kepemimpinan, Lingkungan Kerja, Disiplin Kerja, dan Etos Kerja terhadap Kinerja Pegawai di Lingkungan Fakultas Teknik dan Kejuruan Universitas Pendidikan Ganesha. Tesis, Administrasi Pendidikan, Program Pascasarjana, Universitas Pendidikan Gane Trisnayanti, K. Ary; Purnamawati, I Gusti Ayu; Sunu, I Gusti Ketut Arya
Jurnal Administrasi Pendidikan Indonesia Vol. 14 No. 2 (2023)
Publisher : Pascasarjana Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jurnal_ap.v14i2.1852

Abstract

This study aims to 1) analyze how much leadership contributes to employee performance in the Undiksha Faculty of Engineering and Vocational environment, 2) analyze how much the work environment contributes to employee performance in the Undiksha Faculty of Engineering and Vocational environment, 3) analyze how much work discipline contributes to employee performance in the Undiksha Faculty of Engineering and Vocational environment, 4) analyze how much the work ethic contributes to employee performance in the Undiksha Faculty of Engineering and Vocational environment, 5) analyze how much the contribution of leadership, work environment, work discipline, and work ethic to employee performance in Undiksha Faculty of Engineering and Vocational. This research is a non-treatment or ex-post facto research because it does not treat the variables and only takes data directly. The population in this study were all employees in the Faculty of Engineering and Vocational Education at the Ganesha University of Education, consisting of 33 people. This study used the sampling method of saturated sampling so that the sample in this study was 33 people. data collection used is a questionnaire method. The data obtained were analyzed using multiple regression analysis techniques and then continued with the determinant test. The results of the study show that 1) There is a significant contribution of leadership to employee performance in the Undiksha Faculty of Engineering and Vocational environment, 2) There is a significant contribution of the work environment to employee performance in the Undiksha Faculty of Engineering and Vocational environment, 3) There is a significant contribution of work discipline on employee performance in the Undiksha Faculty of Engineering and Vocational environment, 4) There is a significant contribution of work ethic to employee performance in the Undiksha Faculty of Engineering and Vocational environment, 5) There is a significant contribution of leadership, work environment, work discipline, and work ethic to employee performance in the Faculty of Engineering and Vocational Undiksha.
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