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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 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) Novi Purwanti; Nyoman Trisna Herawati
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 Persepsi Kebermanfaatan, Kemudahan Dan Keamanan Terkait Uang Elektronik Terhadap Kepuasan Penggunaan E-Money (Studi Pada Pengguna Jasa Transportasi Laut Ketapang-Gilimanuk) Nur Laila; Nyoman Trisna Herawati
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 Suti Ardani; Nyoman Trisna Herawati
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.              
Pengaruh Literasi Keuangan, Persepsi Risiko, dan Locus of Control Terhadap Keputusan Investasi Pengusaha Muda di Singaraja Febri Mahwan; Nyoman Trisna Herawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34599

Abstract

The aspect of perceived behavioral control in theory of planned behavior states that there are support and obstacles factor in everyone to form certain behaviors or actions. This study aims to analyze how much influence financial literacy, risk perception, and locus of control have on the investment decisions of young entrepreneurs in the capital market. This study was conducted with a quantitative approach. The population in this study were young entrepreneurs who are members of the HIPMI (Indonesian Young Entrepreneurs Association) Buleleng Regency and WMS (Singaraja Young Entrepreneurs) organizations and the number of samples in this study were 50 respondents. This study was used purposive sampling technique. The data used are primary data sourced from distributed questionnaires via google form. The technique of data analysis in this study used multiple regression test and data were processed by using software IBM SPS Statistics for windows version 25. The results of this study showed that the variable of financial literacy, risk perception, and locus of control had a significant positive effect toward investment decisions of young entrepreneurs in the capital market.  
Pengaruh Faktor Psikologis Dan Kualitas Informasi Terhadap Keputusan Melakukan Pinjaman Online Melalui Peer-To-Peer Lending Di Masa Pandemi Covid-19 (Studi Kasus Pada Mahasiswa Angkatan 2017 Universitas Pendidikan Ganesha) Erina Dwiyanti; Nyoman Trisna Herawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34773

Abstract

The purpose of this research was to determine the partially effect of psychological factors, namely perceived ease, perceived trustworthiness, perceived risk, and quality of information on the decision to make online loans through peer-to-peer lending during the Covid-19 pandemic. This research uses quantitative methods. This research is a correlational study which aims to determine whether there is a relationship between the variables involved in an object or subject under study. The sampling technique was carried out by using proportional purposive sampling. Data obtained through questionnaires distributed via google form to 340 respondents with the criteria of Ganesha University of Education active students who borrow through peer-to-peer lending and earn income regularly every month. The data obtained were then tested and analyzed using the data quality test method, classical assumption test, and multiple linear regression test. The results showed that all independent variables, namely perceived ease, perceived trustworthiness, perceived risk, and quality of information partially had a positive and significant effect on the decision to make online loans through peer-to-peer lending during the Covid-19 pandemic.
Pengaruh Motivasi, Modal Ivestasi Minimal Dan Persepsi Resiko Terhadap Minat Mahasiswa Universitas Negeri Di Bali Untuk Berinvestasi Pada Masa Pandemic-Covid-19 (Studi Kasus Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha dan Universitas Udayana) Sinta Suci Prasini; Nyoman Trisna Herawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35702

Abstract

This study aims to determine the effect of motivation, minimal investment capital and risk perception on the interest of public university students in Bali to invest during the covid-19 pandemic. This study uses a quantitative approach.  Data were collected by using a questionnaire as a research instrument. This data is primary data because the data is obtained directly from the respondents' answers in the questionnaire distributed via google form. All students of S1 Accounting Study Program, Faculty of Economics, Ganesha University of Education and Udayana University were used as the population in this study.  From the entire population, the sample was determined by purposive sampling method. Based on the sampling method, the samples obtained were 285 respondents. The data analysis technique used is descriptive statistical test, classical assumption test and multiple linear regression analysis using SPSS 20.0 for Windows program. The results showed that motivation (X1) and minimal investment capital (X2) had a significant positive effect, for risk perception (X3) had a significant negative effect on interest in investing.   
KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN IMPLIKASINYA TERHADAP PEMBELAJARAN AKUNTANSI PENGANTAR DI PERGURUAN TINGGI Nyoman Trisna Herawati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 1 No. 1: EDISI DESEMBER 2011
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i1.308

Abstract

Akuntansi adalah sebuah aktifitas jasa, dimana fungsinya adalah memberikaninformasi kuantitatif, terutama informasi mengenai posisi keuangan dan hasil kinerjaperusahaan. Sama seperti aktifitas dan disiplin ilmu lainya, akuntansi merupakan produkdari lingkungan. Lingkungan akuntansi terdiri dari kondisi sosial ekonomi, politik-hukum,pembatasan-pembatasan, dan pengaruh yang bervariasi dari waktu ke waktu. Karenanya,teori akuntansi telah berevolusi untuk memenuhi kebutuhan dan pengaruh yang terusberubah. Salah satu perubahan tersebut adalah konvergensi standar akuntansi (PSAK) keInternational Financial Reporting Standards (IFRS). IFRS merupakan standar akuntansiinternasional yang diterbitkan oleh International Accounting Standard Board (IASB) yangmengatur standar pelaporan akuntansi untuk semua negara di seluruh dunia. Indonesiasendiri, sebagai salah satu negara anggota G-20 juga tunduk terhadap kesepakatan G-20untuk melakukan konvergensi IFRS. Untuk itulah Dewan Standar Akuntansi KeuanganIkatan Akuntan Indonesia (DSAK-IAI), telah berkomitmen untuk melakukan konvergensistandar akuntansi keuangan untuk entitas yang memiliki akuntabilitas publik. Konvergensiini diharapkan dapat diselesaikan dan mulai diterapkan secara menyeluruh pada tahun2012. Perubahan ini membawa dampak terhadap pendidikan akuntansi, terutama dalampembelajaran akuntansi keuangan, termasuk akuntansi pengantar. Berdasarkan hakekatdan tujuan pembelajaran akuntansi pengantar yaitu mengantarkan mahasiswa pada materiakuntansi lanjutan, maka sebaiknya pengenalan IFRS sudah dilakukan pada mata kuliahpengantar, meskipun hanya sebatas hal-hal yang perlu diketahui. Sedangkan penerapanIFRS yang sesungguhnya dan implementasinya (pengukuran, penyajian, dan pelaporannya)akan diberikan pada mata kuliah akuntansi keuangan menengah dan lanjutan. Untuk itudiperlukan kesiapan tenaga pengajar yang memahami konvergensi IFRS untuk mewujudkanpembelajaran akuntansi yang berbasiskan IFRS. Hal ini memerlukan komitmen dan kerjasama tim pengajar di masing-masing institusi agar menghasilkan lulusan yang siap bekerjapada berbagai perusahaan baik perusahaan yang sudah go publik (dengan entitas publik)ataupun perusahaan menengah dan kecil (tanpa entitas publik).Kata Kunci: International Financial Reporting Standards (IFRS), Pembelajaran AkuntansiPengantar
Pengaruh Literasi Keuangan dan Perilaku Keuangan terhadap Keputusan Investasi Mahasiswa I Wayan Yasa Adi Upadana; Nyoman Trisna Herawati
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
PENGEMBANGAN MODEL STRUKTUR PENGENDALIAN INTERN BERBASIS MODAL SOSIAL UNTUK MENCEGAH KEBANGKRUTAN LEMBAGA PERKREDITAN DESA (LPD) DI BALI Anantawikrama Tungga Atmadja; Nyoman Ari Surya Darmawan; Nyoman Trisna Herawati
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.
ANALISIS PENGENDALIAN PERSEDIAAN DENGAN METODE (EOQ) ECONOMIC ORDER QUANTITY GUNA OPTIMALISASI PERSEDIAAN BAHAN BAKU PENGEMAS AIR MINERAL ( Studi Kasus Pada PT. Tirta Mumbul Jaya Abadi ) Putu Citra Puspita Dewi; Nyoman Trisna Herawati; Made Arie Wahyuni
Jurnal Akuntansi Profesi Vol. 10 No. 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v10i2.22866

Abstract

Penelitian ini bertujuan untuk : (1) Mengetahui jumlah pembelian bahan baku pengemas cup yang optimal menggunakan metode (EOQ) Economic Order Quantity tahun 2018 pada PT. Tirta Mumbul Jaya Abadi, (2) Mengetahui jumlah persediaan pengaman (safety stock) bahan baku pengemas cup tahun 2018 pada PT. Tirta Mumbul Jaya Abadi, (3) Mengetahui kapan seharusnya PT. Tirta Mumbul Jaya Abadi melakukan pemesanan kembali (Reorder Point), (4) Mengetahui perbandingan yang lebih optimal antara total biaya persediaan atau Total Inventory Cost (TIC) menggunakan kebijakan perusahaan dengan Total Inventory Cost (TIC*) menggunakan metode (EOQ) Economic Order Quantity.Metode yang digunakan adalah metode kualitatif. Hasil penelitian menunjukan bahwa (1) Jumlah pemesanan cup yang optimal pada tahun 2018 adalah 15.941.346 pieces, setiap kali pesan. Dengan frekuensi pemesanan adalah 2 kali dalam satu tahun. (2) Jumlah Safety Stock pada tahun 2018 adalah sebesar 63. 045 pieces. (3) Perusahaan harus melakukan Pemesanan Kembali atau Reorder Point pada tahun 2018 adalah ketika persediaan sebesar 443.072 pieces. (4) Perbandingan Total Inventory Cost (TIC) Perusahaan sebesar RP.437.661.803,40 dengan Total Inventory Cost (TIC) EOQ sebesar Rp. 162.601.730,60. Kata kunci : Bahan Baku, EOQ (Economic Order Quantity), Reorder Point, Safety Stock, Total Inventory Cost (TIC).
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