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All Journal Jurnal Pendidikan dan Pengajaran JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Media Komunikasi FPIPS Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi JABE (Journal of Accounting and Business Education) Jurnal Kajian Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis CARADDE: Jurnal Pengabdian Kepada Masyarakat Journal of Educational Research and Evaluation EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Ekuitas Jurnal Pnedidikan Ekonomi
Nyoman Trisna Herawati
Universitas Pendidikan Ganesha
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Literasi Keuangan dan Perilaku Keuangan terhadap Keputusan Investasi Mahasiswa Upadana, I Wayan Yasa Adi; Herawati, Nyoman Trisna
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25574

Abstract

The purpose of this study is to find out and measure how the influence of Financial Literacy and Financial Behavior on Student Investment Decisions and also the differences in investment decisions between students of Udayana University and Ganesha Education University. This research is quantitative or related to numbers as a benchmark. Data were collected using a questionnaire or questionnaire using random sampling techniques distributed to 200 respondents or students. In this study, researchers used descriptive data analysis techniques, regression tests and t-test different tests with the help of SPSS software program version 24. The results of this study indicate that financial literacy has a positive effect on investment decisions. Financial behavior has a positive effect on investment decisions. The results of this study also showed that there were no differences in student investment decisions
Pengaruh Kualitas Pembelajaran Keuangan dan Literasi Keuangan Terhadap Financial Self Efficacy Mahasiswa Akuntansi Herawati, Nyoman Trisna; Candiasa, I Made; Yadnyana, I Ketut; Suharsono, Naswan
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol 2, No 2 (2018)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v2n2.p115-128

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi financial self efficacy mahasiswa Program Studi Akuntansi (S1) di Bali yang dilihat dari kualitas pembelajaran keuangan dan literasi keuangan mahasiswa. Metode penelitian menggunakan rancangan kuantitatif dengan pendekatan ex post facto melalui teknik analisis jalur (path analysis). Data penelitian dikumpulkan melalui tes literasi keuangan dan kuesioner yang didistribusikan melalui metode purposive sampling. Sampel penelitian merupakan mahasiswa Akuntansi S1 yang duduk di semester IV dan VI sebanyak 182 responden. Hasil penelitian menunjukkan bahwa terdapat pengaruh langsung antara kualitas pembelajaran keuangan terhadap literasi keuangan. Demikian hanya literasi keuangan memiliki pengaruh langsung terhadap financial self efficacy mahasiswa. Namun hasil penelitian menemukan bahwa kualitas pembelajaran keuangan tidak memiliki pengaruh secara langsung terhadap financial self efficacy, sehingga dapat disimpulkan bahwa kualitas pembelajaran keuangan hanya memiliki pengaruh tidak langsung terhadap financial self efficacy melalui literasi keuangan. Hasil penelitian ini menunjukkan pentingnya meningkatkan kualitas pembelajaran keuangan tidak hanya untuk meningkatkan indeks literasi keuangan namun juga financial self efficacy mahasiswa.
Pengaruh Persepsi Kemanfaatan, Kemudahan Penggunaan, Resiko Dan Kesesuaian Terhadap Minat Menggunakan Transaksi Non Cash Pada PT BRI (Persero) Tbk(Studi Kasus: Mahasiswa Prodi S1 Akuntansi Undiksha) Utami, Asih Budi; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.25383

Abstract

Penelitian ini ditujukan untuk mengetahui pengaruh persepsi kemanfaatan, persepsi kemudahan penggunaan, persepsi resiko, dan persepsi kesesuaian terhadap minat menggunakan transaksi non cash. Metode kuantitatif dengan menggunakan data primer yang diperoleh dari data kuisioner kemudian diukur menggunakan skala likert dengan rentang 1-5 adalah metode yang digunakan dalam penelitian ini. Penelitian ini dilakukan di Prodi S1 Akuntansi, Jurusan Ekonomi Akuntansi, Fakultas Ekonomi, Universitas Pendidikan Ganesha. Populasi dalam penelitian ini adalah mahasiswa Prodi S1 Akuntansi sebagai pengguna KTM (Kartu Tanda Mahasiswa). Metode pengambilan sampel pada penelitian ini adalah metode purposive sampling, sehingga diperoleh 100 responden. Data penelitian ini dikumpulkan menggunakan kuisioner yang disebar secara online melalui google form yang kemudian diolah dengan uji analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian ini menyatakan bahwa persepsi kemanfaatan, kemudahan penggunaan, resiko, dan kesesuaian berpengaruh positif signifikan terhadap minat menggunakan transaksi non cash.
Pengaruh Market Value, Devidend Payout Ratio, Trading Volume Activity, Earning Per Share, Dan Return On Assets Terhadap Holding Period Saputra, Difa Artha; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.25889

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh market value, devidend payout ratio, trading volume activity, earning per share dan return on assets terhadap holding period. Populasi yang ada dalam penelitian ini yakni seluruh perusahaan sektor perbankan yang telah terdaftar pada Bursa Efek Indonesia, dan jumlah perusahaan yang ada pada sektor perbankan mencapai 45 perusahaan. Serta, berdasarkan kriteria yang telah ditentukan diatas maka jumlah sampel yang dapat digunakan dalam penelitian ini sebanyak 36 perusahaan. Pada penelitian ini pengujian yang digunakan yaitu Analisis Statistik Deskriptif, Uji Asumsi Klasik, dan Uji Hipotesis dengan bantuan software SPSS Statistics 20 For Windows. Hasil penelitian ini menunjukkan bahwa, (1) market value tidak berpengaruh signifikan terhadap holding period, (2) devidend payout ratio tidak berpengaruh signifikan terhadap holding period, (3) trading volume activity berpengaruh signifikan terhadap holding period, (4) earning per share tidak berpengaruh signifikan terhadap holding period, dan (5) return on assets tidak berpengaruh signifikan terhadap holding period.
Pengaruh Kewajiban Moral, Love of Money, Biaya Kepatuhan Pajak, dan Implementasi E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kantor Bersama Samsat Kabupaten Buleleng) Purwanti, Novi; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27255

Abstract

This study aims to determine the effect of moral obligations, love of money, the cost of tax compliance, and the implementation of e-Samsat on tax compliance. This study uses a quantitative approach, in which this study uses instruments in their measurements and processes them statistically. This research was conducted at the Samsat Office of the Regency of Buleleng. The population in this study are motor vehicle taxpayers registered with the Samsat Office in Buleleng Regency. The sampling method used in this study is a convenience sampling method using the Slovin formula, so that a sample of 100 respondents is obtained. The data of this study were collected using a questionnaire which was then processed by the multiple linear regression analysis test with the help of SPSS version 22. The results of the study stated that moral obligations and the implementation of e-Samsat have a positive and significant effect on motor vehicle taxpayer compliance, while love of money and tax compliance costs have a negative and significant effect on motor vehicle taxpayer compliance
Pengaruh Efektivitas Penggunaan Dana BPUM, Penggunaan Software Akuntansi, dan Human Capital Terhadap Kinerja Usaha Mikro (Studi Pada Usaha Mikro Penerima Dana BPUM di Kecamatan Buleleng) Malini, Komang Tri Widya; Herawati, Nyoman Trisna
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.34606

Abstract

This research aimed at gaining empirical evidences on the effect of the effectiveness in using BPUM funds, use of accounting software, and human capital on micro business performance. This research was a causality quantitative research with the primary data collected from questionnaires and measured with likert scale. The population of this research were micro businesses that receive BPUM, which are recorded at Bank BRI Kanca Singaraja as many as 6970 micro businesses. The sampling technique used purposive sampling and obtained the number of samples as many as 100 micro enterprises. The technique of analysing data applied was multiple linear regression analysis using SPSS 16.0 for Windows. The results of this research indicate that partially the effectiveness in using BPUM funds, use of accounting software, and human capital had a positive and significant effect on the micro business performance.
Penilaian Kinerja Manajemen melalui Analisis Laporan Keuangan Pardiastuti, Ni Kadek Kori; Herawati, Nyoman Trisna
Ekuitas: Jurnal Pendidikan Ekonomi Vol 8, No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v8i2.26885

Abstract

This research aims to determine the achievements achieved by the Company during the period 2018 and 2019, besides the purpose of this research is to know the efforts that the company has in increasing the company's profit. The subject of this study was the company's friend's in Bali CyclingTour. The object of this research is the assessment of performance management and analysis of financial statements. Methods of collecting data using documentation methods and interviews. This research uses quantitative descriptive data analysis. The results showed that the performance management of friend's in Bali CyclingTour was very well developed. Through the analysis of financial statements, the performance of company management is seen to increase assets in the form of vehicles and buildings. The company has several efforts to increase sales profit. The first effort is through online promotion, where the company works with online sites such as Airbnb and Get Your Guide. Secondly through offline promotion, where the company distribute brochures about the company to hotels in Bali.
Pengaruh Persepsi Kebermanfaatan, Kemudahan Dan Keamanan Terkait Uang Elektronik Terhadap Kepuasan Penggunaan E-Money (Studi Pada Pengguna Jasa Transportasi Laut Ketapang-Gilimanuk) Laila, Nur; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29207

Abstract

AbstractThis research was conducted to examine the effect of perceptions of usefulness, easy of use and security related to electronic payment  on e-money usage satisfaction and the effect of the three variables on e-money usage satisfaction. This type of research is quantitative research, where this research collects, processes, presents, and analyzes data quantitatively (numbers) and descriptively (sentence descriptions). This research was conducted at the Ketapang-Gilimanuk port in Jembarana district, Bali. The subject of this research is users of sea transportation services because ship users are definitely using e-money. The sampling technique used accidental sampling, namely the sampling technique based on chance, and obtained as many as 97 respondents. The research data were collected using a questionnaire which was then processed using multiple linear analysis tests with the help of SPSS version 24. The results showed that the perceived usefulness variable (X1) had a positive and significant effect on the use of e-money. The easy of use variable (X2) has a positive and significant effect on the use of e-money. The satisfaction variable (X3) has a positive and significant effect on the use of e-money. And finally, the perception of usefulness, easy of use, and satisfaction variables together has a positive and significant effect on the use of e-money. 
Pengaruh Penerapan Prinsip 5C Dan Sistem Pengendalian Internal Terhadap Efektivitas Pemberian Kredit Pada Lembaga Pekreditan Desa (LPD) Di Kabupaten Gianyar Ardani, Suti; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.30302

Abstract

This study aims to measure the 5C principles and the internal control system that provides credit. This research uses a quantitative approach, this study uses instruments in its measurement and processes it statistically and in the form of numbers. This research was conducted at LPDs in Gianyar Regency. The population in this study were 104 LPDs in Gianyar Regency which were divided into 3 districts. Sampling using the Slovin formula, in order to obtain a sample of 51 LPD. The research data were collected using a questionnaire which was then processed by multiple linear regression analysis with the help of SPSS version 22.The results of the study state that (1) the application of the 5C principle has a positive and significant effect on the effectiveness of credit extension. This shows that the better the application of the 5C principle, the more effective the provision of credit will be, and (2) the internal control system has a positive effect on the effectiveness of lending. This shows that the more effective the internal control system is, the higher the effectiveness of lending will be.              
PENGEMBANGAN MODEL STRUKTUR PENGENDALIAN INTERN BERBASIS MODAL SOSIAL UNTUK MENCEGAH KEBANGKRUTAN LEMBAGA PERKREDITAN DESA (LPD) DI BALI Atmadja, Anantawikrama Tungga; Darmawan, Nyoman Ari Surya; Herawati, Nyoman Trisna
Jurnal Ilmu Sosial dan Humaniora Vol 5, No 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v5i1.8281

Abstract

Abstrak Sebagai lembaga bentukan desa pakraman, selain memiliki fungsi bisnis LPD juga memiliki fungsi sosial untuk memajukan perekonomian desa pakraman beserta seluruh krama-nya. Fungsinya yang penting ini mengakibatkan LPD harus dihindarkan dari permasalahan keuangan yang dapat berujung pada kebangkrutan. Berbeda dengan lembaga keuangan lainnya selain mempergunakan tata aturan organisasi formal, LPD mempergunakan modal sosial yang dimiliki oleh desa pakraman sebagai basis aktivitas operasionalnya. Untuk itu, penelitian ini bertujuan untuk membangun model srtuktur pengendalian intern berbasis modal sosial yang dapat diterapkan pada seluruh LPD di Bali yang dibagi menjadi tiga tahapan penelitian. Pada tahapan pertama ini akan diinventarisir modal sosial apa yang dapat dimanfaatkan untuk memperkuat struktur pengendalian LPD dengan mengetahui, 1) alasan desa pakraman membentuk LPD, 2) hubungan antar para pemangku kepentingan di LPD, dan 3) bentuk penyertaan modal sosial dalam struktur pengendalian intern LPD. Penelitian ini dilakukan dengan metode penelitian kualitatif pada 18 LPD di seluruh kabupaten dan kota madya di Bali. Data dikumpulkan dengan wawancara, observasi partisipasi, dan studi dokumentasi yang selanjutnya dianalisis berdasarkan kerangka teoritik yang telah disusun sebelumnya. Hasil penelitian menujukkan bahwa 1) LPD didirikan berdasarkan instruksi penguasa supra desa sekaligus merupakan kebutuhan krama desa pakraman, 2) pola hubungan antar stakeholder berbasis modal sosial yang dilandasi ideologi Tri Hita Karana, serta 3) modal sosial yang berperan dalam aktivitas operasional sekaligus pelaksanaan struktur pengendalian intern LPD adalah trust, jaringan sosial, dan pranata sosial. . Kata kunci: Lembaga Perkreditan Desa, Model Struktur Pengendalian Intern, Modal Sosial, Tri Hita Karana, Kebangkrutan Abstract As an institution formed by Desa Pakraman, besides having a business function LPD also has a social function to promote the economy of Desa Pakraman and its members. This important functions derive LPD should be avoided from the financial problems that can lead to bankruptcy. Compared to other financial institutions, LPD is ruled by using the formal organization and importantly social capital belonged to Desa Pakraman as the basis of operational activities. Therefore, this study aims to develop a model of internal control structure based on social capital that can be applied to the entire LPD in Bali. This study is divided into three stages of research. In the first stage it will be inventoried what social capital can be used to strengthen the structures of LPD’s control by knowing: 1) the reason of Desa Pakraman in building an LPD, 2) the relationship among the stakeholders in LPD, and 3) form of social capital share in the LPD’s internal control structure. This research was conducted using qualitative method at 18 LPDs in all regencies in Bali. Data were collected through interviews, participatory observation and documentation study. It was then analyzed based on the theoretical framework that has been developed previously. The results showed that 1) LPD was established based on instruction of the ruler of the supra-villages as well as the need of Desa Pakraman, 2) the pattern of relationships among stakeholders was based on social capital with the ideology of Tri Hita Karana, and 3) the social capital involved in operational activities and the implementation of internal control structure of LPD is trust, social networks, and social institutions. Keywords: Lembaga Perkreditan Desa (LPD), model of internal control structure, social capital, Tri Hita Karana, bankruptcy.
Co-Authors ., Agung Ayu Trisna Dewi Yani ., Agus Purwanto ., Asiyah ., Ayu Krisdayanti Suryono Putri ., Ayu Tut Sukma Trisnasari ., Desak Made Dwi Agustini ., Desak Putu Nitya Dewi ., Dewa Ayu Vivi Apriliani ., Dewa Gede Candra Wirawan ., Dewa Kadek Agus Dwi Surya ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Gede Anton Mardiana ., Gede Mandirta Tama ., Gede Pandu Satria Perdana ., Gede Ryan Prayana ., Gede Santi ., Gede Widia Agustana ., Gusti Kadek Sayoni ., Gusti Nyoman Ari Widnyana ., Harum Tri Mila Astiti ., I Dewa Gede Anom Jambe Adnyana ., I Gede Eka Yuda Suta Lestara ., I Gede Puguh Harka Pancala ., I Gusti Ayu Agung Laksmi ., I Gusti Bagus Fradita Anggriawan ., I Kadek Eta Gasendi ., I Kadek Kusuma Wardana ., I Kadek Surya Mandarin ., I Ketut Teguh Yudha Satrya ., I MADE AGUS ARNADI ., I MADE MERTA WIJAYA ., I Made Tistiawan Dwihana Putra ., I Made Yogi Artha Ardana ., I Nyoman Adi Gunawan ., I Nyoman Restu Asta Nugraha ., I Putu Agus Kirana Putra ., I Putu Oka Wiadnyana ., I Wayan Suartama ., I Wayan Sukresna ., Ida Ayu Alit Oktaviani ., Ida Bagus Komang Suarcaya ., Indana Fajrinshanty ., Juni Artawan ., Kadek Asmita Rani ., Kadek Nike Krisnayanti ., Kadek Pande Astrawan ., Kadek Payas Suputra ., Kadek Shintya Rahayu Dewi Damayanthi ., Kadek Sintia Purnami ., Kadek Widiyarta ., Kadek Yudi Bayu Pranata Dartika ., Kd Dwi Pande Wahyuda ., Ketut Agus Perdana ., KETUT ARI WARSADI ., Ketut Novi Sudewi ., Ketut Putriasih ., Ketut Suci Widiasri ., Ketut Swastika Harta Yasa ., Km Mitha Mustika Putri ., Km Winda Suriyani ., Komang Agus Wiriawan ., Komang Ari Saputra ., Komang Erna Januartini ., Komang Rieska Handayani ., Komang Suka Dharma ., Komang Sutami ., Komang Tika Ariantini ., Komang Tri Kartika Dewi ., Komang Yunita Sari ., Luh Desy Suareni Dewi ., Luh Dian Novita Sari ., Luh Eni Sulasmi ., Luh Gede Arsita Damayani ., Luh Gede Devi Priyanti ., Luh Pt Eka Widyasari ., Luh Putu Dewi Sulistiani ., Luh Putu Trisnayani ., Luh Rosita Dewi ., Luh Suprimayudi ., Luh Yeni Merta Sari ., M Mustakim ., Made Ayu Ruscita Dewi ., Made Diah Pratiwi Handayani ., Made Mahartini ., Made Sunjaya ., Martin Sari Putra ., Merita Endianto ., Nadia Nesi Krisna Wardani ., NENGAH WIWIK PARMINI ., Ni Kadek Dewi Astriani ., Ni Kadek Dwi Antari ., Ni Kadek Sukradi ., Ni Ketut Aci Ega Astari ., Ni Ketut Onik Kartika Dewi ., Ni Ketut Supariani ., NI KOMANG ISMA DEWI ., Ni Luh Ayu Megawati ., Ni Luh Ayuasri Sulistyawati ., Ni Luh Cahyani Primashanti ., Ni Luh Gede Anggarayani Sulistyawati ., Ni Luh Nik Parelawati ., Ni Luh Putu Emi Rahayu ., Ni Luh Sri Wahyuni ., Ni Luh Yadnya Wati ., NI MADE DWI ARTINI ., Ni Made Dwi Mahayani ., Ni Made Dwi Rasmayanti ., Ni Made Nita Widiani ., Ni Made Sari ., Ni Made Somertini ., Ni Nyoman Erni Yanuar Paramita ., Ni Pande Kadek Ayuniari ., Ni Putu Octavia Anggraini Darmayanti ., NI PUTU PRADNYA D ., NI PUTU SURYANI ., Ni Putu Tila Permata Sari ., Ni Wayan Krisna Darma Yanti ., Novie Kiftiah Maries ., Nyoman Gede Aryantara ., Nyoman Yulisa Tri Ananda Putri ., Pande Made Mita Sartika Putri ., Pt Anik Yuliantini ., Putrilia Dwi Puspitasari ., Putu Ayu Astrianti ., Putu Dian Dharmaningsih ., Putu Edy Suryadi Yasa ., Putu Emy Susma Devi ., Putu Era Sugiartini ., Putu Febryna Utami Paramitha ., Putu Mery Oktaviyanti ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Tia Purnamawati ., Putu Vera Lavenia ., Putu Yuni Anggreni ., RAHMANIYAH ., Syahson Nawawi ., Tengku Malinda Oktaviani ., Yoga Ganda Sukmana 1Luh Natalia Anggri Aprianti Agung Ayu Trisna Dewi Yani . Agus Purwanto . Ainisuh Nurfaisyah Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Ngurah Surya Darma . Anak Agung Ngurah Surya Darma ., Anak Agung Ngurah Surya Darma Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anantiwikrama Tungga Atmadja Andari, Komang Mirah Anggarini Putri, Dewa Ayu Diah Aprianti, 1Luh Natalia Anggri Ardani, Suti Ari Surya Darmawan Ariani, Ketut Putri Arminiasih, Kadek Arik Asih Budi Utami Asih, Ni Kadek Utami Asiyah . Atmadja, Anantiwikrama Tungga Ayu Dwi Purwatiasih . Ayu Krisdayanti Suryono Putri . Ayu Tut Sukma Trisnasari . Budiartini, Ketut Candraningsih, Komang Eni Dedi . Deny Jiandari, Ni Wayan Desak Kadek Mega Silvia Devi . Desak Kadek Mega Silvia Devi ., Desak Kadek Mega Silvia Devi Desak Made Dwi Agustini . Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Nitya Dewi . Dewa Ayu Putu Alit Candra Dewi . Dewa Ayu Vivi Apriliani . Dewa Gede Candra Wirawan . Dewa Kadek Agus Dwi Surya . Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Putu Citra Puspita Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Widya Kusuma Difa Artha Saputra Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Dwiyanti, Erina Edy Sujana Eka Yunita, Eka Erina Dwiyanti Febri Mahwan Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Adi Yuniarta, SE.AK . Gede Agus Mahardika . Gede Agus Mahardika ., Gede Agus Mahardika Gede Anton Mardiana . Gede Arie Pandu . Gede Arie Pandu ., Gede Arie Pandu Gede Edy Saputrayana . Gede Juliarta . Gede Juliarta ., Gede Juliarta Gede Mandirta Tama . Gede Pandu Satria Perdana . Gede Pose Raharja . Gede Pose Raharja ., Gede Pose Raharja Gede Ryan Prayana . Gede Santi . Gede Suantara . Gede Widia Agustana . Gunawan, I Nyoman Adi Gunawan, Komang Devitria Susanti Gusti Ayu Ketut Rencana Sari Dewi Gusti Ayu Made Firma Pratiwi . Gusti Ayu Rencana Sari Dewi Gusti Ayu Sintiani Gusti Ayu Sutiarsih . Gusti Kadek Sayoni . Gusti Nyoman Ari Widnyana . Harum Tri Mila Astiti . Hasbullah . I Dewa Gede Anom Jambe Adnyana . I Gede Arya Wigarba I Gede Eka Yuda Suta Lestara . I Gede Puguh Harka Pancala . I Gede Satwika Darmawan . I Gede Satwika Darmawan ., I Gede Satwika Darmawan I Gst Ngurah Agung Edy Saputra . I Gst Ngurah Agung Edy Saputra ., I Gst Ngurah Agung Edy Saputra I Gusti Ayu Agung Laksmi . I Gusti Ayu Ani Pradnya Paramita . I Gusti Ayu Ani Pradnya Paramita ., I Gusti Ayu Ani Pradnya Paramita I Gusti Ayu Ketut Yuli Wiprast . I Gusti Ayu Purnamawati I Gusti Ayu Tria Andrianti . I Gusti Ayu Tria Andrianti ., I Gusti Ayu Tria Andrianti I Gusti Bagus Fradita Anggriawan . I Gusti Ngurah Dwi Purna Wijaya . I Kadek Ariyasa . I Kadek Eta Gasendi . I Kadek Kusuma Wardana . I Kadek Suartama I Kadek Suastika I Kadek Surya Mandarin . I Ketut Ardy Prabhawa . I Ketut Teguh Yudha Satrya . I Ketut Yadnyana I Komang Dodi Hersana . I MADE AGUS ARNADI . I Made Angga Parama Artha . I Made Candiasa I Made Darma Prawira . I Made Indra Lesmana I MADE MERTA WIJAYA . I Made Pradana Adiputra I Made Revi Armana . I Made Suardiasa . I Made Suardiasa ., I Made Suardiasa I Made Tistiawan Dwihana Putra . I Made Yogi Artha Ardana . I Nyoman Adi Gunawan I Nyoman Adi Gunawan . I Nyoman Putra Yasa I Nyoman Restu Asta Nugraha . I Nyoman Triantana Putra . I Nyoman Wisnu Aditya Raharja . I Nyoman Wisnu Aditya Raharja ., I Nyoman Wisnu Aditya Raharja I Putu Agus Kirana Putra . I Putu Eka Satya Wirawan . I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto I Putu Oka Wiadnyana . I Putu Surya Saputra . I Putu Surya Saputra ., I Putu Surya Saputra I Putu Teguh Sugiartha . I Putu Yasa Muliadnyana Putra . I Putu Yasa Muliadnyana Putra ., I Putu Yasa Muliadnyana Putra I Wayan Suartama . I Wayan Sukresna . I Wayan Yasa Adi Upadana Ida Ayu Alit Oktaviani . Ida Ayu Metha Apsari Prathiwi . Ida Ayu Triska Pradnyani Pidada Ida Bagus Komang Suarcaya . Ida Bagus Puja Emawan . Ida Bagus Pujiswara . Ida Bagus Putu Ery Supriadi . Indah Sathyaningsih Putu . Indana Fajrinshanty . Ivayanti, Ni Nengah Juni Artawan . Junita Mawardi, Made Sri Kadek Ari Rahayu . Kadek Ari Rahayu ., Kadek Ari Rahayu Kadek Arik Arminiasih Kadek Asmita Rani . Kadek Ayu Yulianita Dewi . Kadek Candra Dwi Cahyani . Kadek Candra Dwi Cahyani ., Kadek Candra Dwi Cahyani Kadek Darmayasa . Kadek Desiana Wati . Kadek Emi Jayanti . Kadek Emi Jayanti ., Kadek Emi Jayanti Kadek Emi Kristiani . Kadek Lia Lestari . Kadek Lia Lestari ., Kadek Lia Lestari Kadek Nike Krisnayanti . Kadek Novi Trisna Dewi . Kadek Novi Trisna Dewi ., Kadek Novi Trisna Dewi Kadek Pande Astrawan . Kadek Payas Suputra . Kadek Ratni Prabandani . Kadek Ratni Prabandani ., Kadek Ratni Prabandani Kadek Restiti Julianti . Kadek Restiti Julianti ., Kadek Restiti Julianti Kadek Riasmini Kadek Shintya Rahayu Dewi Damayanthi . Kadek Sintia Purnami . Kadek Suartama Sanjaya Kadek Supri Budiadnyana . Kadek Supri Budiadnyana ., Kadek Supri Budiadnyana Kadek Widiyarta . Kadek Windayani Purnama Dewi Kadek Witha Erayani . Kadek Witha Erayani ., Kadek Witha Erayani Kadek Yudi Bayu Pranata Dartika . Kadek Yuliantini . Kadek Yuliantini ., Kadek Yuliantini Karuni, Putu Ayu Kd Dwi Pande Wahyuda . Ketut Agus Perdana . KETUT ARI WARSADI . Ketut Budiartini Ketut Ira Suryani . Ketut Novi Sudewi . Ketut Putri Ariani Ketut Putriasih . Ketut Suci Widiasri . Ketut Sulasmi Ariani . Ketut Swastika Harta Yasa . Khoirul Huda . Km Heny Widiasanti . Km Heny Widiasanti ., Km Heny Widiasanti Km Mitha Mustika Putri . Km Winda Suriyani . Komang Agus Sudarma Komang Agus Wiriawan . Komang Ari Saputra . Komang Ariska Putri . Komang Ayu Lestari . Komang Ayu Lestari ., Komang Ayu Lestari Komang Eni Candraningsih Komang Erna Januartini . Komang Mirah Andari Komang Nova Ariantini . Komang Rieska Handayani . Komang Suka Dharma . Komang Sutami . Komang Tiara Mawarni . Komang Tiara Mawarni ., Komang Tiara Mawarni Komang Tika Ariantini . Komang Tri Kartika Dewi . Komang Tri Widya Malini Komang Tri Yantini . Komang Tri Yantini ., Komang Tri Yantini Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Komang Wisnu Gangga . Komang Wisnu Gangga ., Komang Wisnu Gangga Komang Yunita Sari . L. P. Ayu Pradita p . L. P. Ayu Pradita p ., L. P. Ayu Pradita p Lesmana, I Made Indra Lestari, Ketut Puteri Lucy Sri Musmini Luh Alit Suartini . Luh Alit Suartini ., Luh Alit Suartini Luh Arini . Luh Arini ., Luh Arini Luh Ayu Rentini Luh Desy Suareni Dewi . Luh Dian Novita Sari . Luh Eni Sulasmi . Luh Eprima Dewi . Luh Erny Hermawati . Luh Gede Arsita Damayani . Luh Gede Devi Priyanti . Luh Gede Kusuma Dewi Luh Gede Kusuma Dewi Luh Meda Sri Arpiwi . Luh Meda Sri Arpiwi ., Luh Meda Sri Arpiwi Luh Pt Eka Widyasari . Luh Putu Debie Cintia Dewi . Luh Putu Dewi Sulistiani . Luh Putu Erlina Ariya Wati Luh Putu Ginda Prabhawati Luh Putu Kusuma Dewi . Luh Putu Sunita Mahayani Luh Putu Suriati . Luh Putu Trisnayani . Luh Putu Windayani Luh Rosita Dewi . Luh Suprimayudi . Luh Yeni Merta Sari . Lutfi Lupiana Sari Lutfiah . Lutfiah ., Lutfiah M Mustakim . M. Sutrisna Madya Ningsih . M. Sutrisna Madya Ningsih ., M. Sutrisna Madya Ningsih Made Arie Wahyuni Made Aristia Prayudi Made Ayu Darmayani . Made Ayu Ruscita Dewi . Made Buda Artana . Made Diah Pratiwi Handayani . Made Dwi Ferayani . Made Herman Mahardika . Made Indra Parmadika . Made Indra Parmadika ., Made Indra Parmadika Made Krisnayasa Wiratama . Made Krisnayasa Wiratama ., Made Krisnayasa Wiratama Made Mahartini . Made Molik Aridita . Made Molik Aridita ., Made Molik Aridita MADE NGURAH KRISNA ARYA WIBAWA . MADE NGURAH KRISNA ARYA WIBAWA ., MADE NGURAH KRISNA ARYA WIBAWA Made Sandi Merta Made Sawitri . Made Sawitri ., Made Sawitri Made Sunjaya . Made Winda Senitasari . Mahayani, Luh Putu Sunita Mahwan, Febri Malini, Komang Tri Widya Marheni, Ni Kadek Lely Marleni, Ni Made Setiari Martin Sari Putra . Marvilianti Dewi, Ni Putu Eka Dianita Marvilianti, Ni Putu Eka Dianita Dewi Meitriana, Made Ary Merita Endianto . Mukhamad Najib Nadia Nesi Krisna Wardani . Nariasih Ni Luh . Naswan Suharsono NENGAH WIWIK PARMINI . Ni Kadek Dewi Astriani . Ni Kadek Dwi Antari . Ni Kadek Indah Praba Dewi Ni Kadek Kori Pardiastuti Ni Kadek Sinarwati Ni Kadek Sukradi . NI KADEK TERA PADMANI . Ni Kadek Utami Asih Ni Ketut Aci Ega Astari . Ni Ketut Juni Kalmi Dewi . Ni Ketut Juniartini . Ni Ketut Juniartini ., Ni Ketut Juniartini Ni Ketut Onik Kartika Dewi . Ni Ketut Supariani . NI KOMANG ISMA DEWI . Ni Komang Listiantri Anggreni . Ni Komang Listiantri Anggreni ., Ni Komang Listiantri Anggreni Ni Kt Novy Andryani . Ni Kt Novy Andryani ., Ni Kt Novy Andryani Ni Luh Ayu Megawati . Ni Luh Ayu Putri Kesuma Dewi . Ni Luh Ayuasri Sulistyawati . Ni Luh Cahyani Primashanti . Ni Luh Eka Ari Artini . Ni Luh Gede Anggarayani Sulistyawati . Ni Luh Gede Erni Sulindawati Ni Luh Gede Sukmawati . Ni Luh Gede Yastini Ni Luh Nik Parelawati . Ni Luh Putu Emi Rahayu . Ni Luh Sri Wahyuni . Ni Luh Srimuliani . Ni Luh Suarmini . Ni Luh Yadnya Wati . Ni Made Ana Rosita . NI MADE DWI ARTINI . Ni Made Dwi Mahayani . Ni Made Dwi Noviyanthi . Ni Made Dwi Noviyanthi ., Ni Made Dwi Noviyanthi Ni Made Dwi Pranita Dewi . Ni Made Dwi Rasmayanti . Ni Made Heppy Pramandari Ni Made Nita Widiani . Ni Made Sari . Ni Made Setiari Marleni Ni Made Somertini . Ni Made Suratmi . Ni Nyoman Erni Yanuar Paramita . Ni Nyoman Meita Jayantini . Ni Nyoman Meita Jayantini ., Ni Nyoman Meita Jayantini Ni Nyoman Resmi Ni Pande Kadek Ayuniari . Ni Putu Eka Dianita Marvilianti Dewi Ni Putu Eka Sulasmini . Ni Putu Gita Suparwati Ni Putu Lestari . Ni Putu Mas Agustin Frasilia . Ni Putu Merilyani . Ni Putu Merilyani ., Ni Putu Merilyani Ni Putu Octavia Anggraini Darmayanti . NI PUTU PRADNYA D . NI PUTU SURYANI . Ni Putu Tila Permata Sari . Ni Wayan Krisna Darma Yanti . Ni Wayan Nistri Wirasuasti . Ni Wayan Novi Budiasni . Novi Purwanti Novi Yuniarti Novie Kiftiah Maries . NUR LAILA Nur Laila Nyoman Adnyani . Nyoman Budiasa . Nyoman Dantes Nyoman Gede Aryantara . Nyoman Olivia Udayanthi Nyoman Putra Yasa Nyoman Setiari . Nyoman Setiari ., Nyoman Setiari Nyoman Yulisa Tri Ananda Putri . Pande Made Mita Sartika Putri . Pardiastuti, Ni Kadek Kori Pasek Aries Hendra Sidartha . Permana, Kadek Arya Pidada, Ida Ayu Triska Pradnyani Prabhawati, Luh Putu Ginda Pramandari, Ni Made Heppy Prasini, Sinta Suci Pt Anik Yuliantini . Pt Susan Kassandra . Pt Susan Kassandra ., Pt Susan Kassandra Purwanti, Novi Putra, I Gede Eka Surya Arsana Putri Rosa Faradina Putri, Putu Riana Putrilia Dwi Puspitasari . Putu Angelina Parassari Ningrum Putu Ayu Asrini . Putu Ayu Astrianti . Putu Ayu Lestari Putu Ayu Lestari Putu Ayu Rukmini . Putu Citra Puspita Dewi Putu Dian Dharmaningsih . Putu Edy Suryadi Yasa . Putu Eka Dianita Marvialianti Dewi Putu Emy Susma Devi . Putu Era Sugiartini . Putu Erlina Yanti . Putu Erlina Yanti ., Putu Erlina Yanti Putu Febryna Utami Paramitha . Putu Heny Suryani . Putu Heny Suryani ., Putu Heny Suryani Putu Kerti Nitiasih Putu Mery Oktaviyanti . Putu Nanci Riastini, Putu Nanci Putu Reli Antari . Putu Reli Antari ., Putu Reli Antari Putu Riana Primayani . Putu Riana Putri Putu Rika Yuliaryani Putu Sri Wahyuni . Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Putu Tia Purnamawati . Putu Tina Kusuma Yanti . Putu Vera Lavenia . Putu Wahyu Purnami . Putu Widya Kusuma Dewi Putu Wika Lestari . Putu Yuni Anggreni . Rachma Aryani Komang . RAHMANIYAH . Rentini, Luh Ayu Riana Dewi Kartika . Riasmini, Kadek Saputra, Difa Artha Sayyidul Azmi . Sayyidul Azmi ., Sayyidul Azmi Sinta Suci Prasini Sintiani, Gusti Ayu Siti Rohmatullah . Sudarma, Komang Agus Sunitha Devi Suti Ardani Swari, Putu Meita Indra Syahson Nawawi . Syukriyah Agustini Tengku Malinda Oktaviani . Tirtayanti, Ida Ayu Kade Udayanthi, Nyoman Olivia UNDIKSHA . Upadana, I Wayan Yasa Adi Utami, Asih Budi Wahyuni, Komang Risma Nita Wayan Edi Suparman . Wayan Kusuma Wiraputra . Windayani, Luh Putu Yasa, Nyoman Putra Yasmiati, Ni Luh Wayan Yoga Ganda Sukmana . Yuli Nopiana . Yuli Nopiana ., Yuli Nopiana Yuliaryani, Putu Rika