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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 Jurnal IKA Media Komunikasi FPIPS Ekonomi Bisnis Jurnal Pendidikan Indonesia Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi AKRUAL: Jurnal Akuntansi Journal of Educational Research and Evaluation International Journal of Community Service Learning WIDYA LAKSANA Journal of Education Action Research Journal of Education Technology International Journal of Social Science and Business Jurnal Ilmiah Pendidikan Profesi Guru Jurnal Ilmiah Ilmu Sosial Jurnal EDUTECH Undiksha JIA (Jurnal Ilmiah Akuntansi) Asatiza: Jurnal Pendidikan Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Science and Education (JSE) Sadharananikarana: Jurnal Ilmiah Komunikasi Hindu Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Administrasi Pendidikan Indonesia Lingeduca: Journal of Language and Education Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Ekuitas Jurnal Pnedidikan Ekonomi
Ni Luh Gede Erni Sulindawati
Universitas Pendidikan Ganesha
Religion Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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PENGARUH COMPUTER ANXIENTY DAN COMPUTER ATTITUDE TERHADAP KEAHLIAN KARYAWAN BAGIAN AKUNTANSI YANG MENGGUNAKAN KOMPUTER (Studi Empiris Pada Hotel di Kawasan Lovina, Kabupaten Buleleng) ., I Komang Arya Kumara; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.4377

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh computer anxienty dan computer attitude terhadap keahlian karyawan bagian akuntansi yang menggunakan komputer Hotel – hotel di kawasan Lovina Kabupaten Buleleng menjadi lokasi penelitian ini. Sampel yang digunakan dalam penelitian ini adalah pegawai bagian akuntansi. Data yang digunakan adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Selanjutnya untuk pengujian data dilakukan uji validitas, uji reliabilitas dan pengujian hipotesis. Data yang diperoleh kemudian dilakukan analisis regresi linier berganda antara variabel independen dengan variabel dependen baik secara simultan maupun secara parsial. Berdasarkan hasil analisis menunjukkan bahwa, (1) computer anxienty mempunyai pengaruh negatif terhadap keahlian karyawan bagian akuntansi yang menggunakan komputer, (2) computer attitude mempunyai pengaruh positif terhadap karyawan bagian akuntansi yang menggunakan komputer, (3) computer anxienty dan computer attitude secara simultan berpengaruh terhadap keahlian karyawan bagian akuntansi yang menggunakan komputer. Kata Kunci : Kata kunci: computer anxienty, computer attitude, keahlian karyawan bagian akuntansi. The study aimed at finding out the effect of computer anxienty and computer attitude on the accounting staff’s expertise in using computer. The hotels around Lovina areas became the location of this study, involving all their accounting staffs members as the samples. The data obtained from the primary sources by distributing questionaires. The analysis involved validity and realibility testing and hypothesis testing, then followed by further analysis by using multiple linear regression between independent variables both simultaneously as well as partially. The results of the analysis indicated that, (1) computer anxienty had a negative effect towards the accounting staffs’s expertise in using computers, (2) computer attitude had a positive effect towards the accounting staffs’s expertise in using computers, (3) computer anxienty and computer attitude had simultaneous effect towards the accounting staffs’s expertise in using computers. keyword : Key-words: computer anxienty, computer attitude, accounting staffs’ expertise.
KONSEP AKUNTABILITAS KEUANGAN DALAM ORGANISASI KEAGAMAAN (Studi Pada Pura Melanting di Desa Banjar, Kecamatan Banjar, Kabupaten Buleleng) ., Ida Bagus Gede Sumardika; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6837

Abstract

Akuntabilitas merupakan perwujudan kewajiban seseorang atau unit organisasi untuk mempertanggungjawabkan pengelolaan dan pengendalian sumber daya dan pelaksanaan kebijakan yang dipercayakan kepadanya dalam rangka pencapaian tujuan yang telah ditetapkan melalui media pertanggungjawaban secara periodik. Organisasi keagamaan di pura merupakan organisasi nirlaba. Organisasi ini yang bertugas mengatur keuangan di pura demi berlangsungnya kegiatan upacara atau pembangunan yang terdapat di pura. Dalam hal ini permasalahan yang ada di pura yaitu kurangnya transparan dalam melakukan pencatatan keuangan mengenai pengelolaan keuangan. Selain itu juga pencatatan yang digunakan masih menggunakan pencatatan yang masih tergolong sederhana. Sehingga memungkinkan terjadinya kecurangan yang mengakibatkan penyelewengan baik sengaja atau tidak sengaja. Penelitian ini bertujuan untuk mengetahui (1) dari mana sumber keuangan pada Pura Melanting yang ada di Desa Banjar; dan (2) bagaimana proses pengelolaan keuangan di Pura Melanting yang ada di Desa Banjar. Pelaksanaan penelitian menggunakan metode kualitatif yang menekankan pada studi kasus intrisntik. Teknik analisis data yang digunakan yaitu (1) reduksi data; (2) penyajian data; dan (3) penarikan kesimpulan. Hasil penelitian menujukan bahwa (1) secara garis besar sumber pendanaan Pura Melanting Desa Banjar berasal dari peturunan, dana punia, dan bantuan dari pemerintah; (2) dalam pengelolaannya terlebih dahulu dibuatkan RAB, sehingga dapat di perkirakan dana yang akan dikeluarkan; dan (3) pada pertanggungjawabnya hanya berupa laporan yang berisi mengenai rincian besaran dana yang dipakai pada saat kegiatan berlangsung yang dibuat secara sederhana. Kemudian dibahas pada akhir kegiatan tersebut dalam rapat yang diselenggarakan. Kata Kunci : Akuntabilitas, konsep akuntabilitas keuangan, organisasi keagamaan Accountability is the embodiment of someone responsibility or organization unit to account for the management and controlling resources and the implementation of policy entrusted to them in order to achieve the intended goal through the annual accountability media. Religious organization at Pura is non-profit organization. This organization is in charge of managing the financial aspect at the pura for the sake of organizing the ongoing ceremonial as well as other physical development activities carried out for the pura’s benefit. In this case problems occurred at the pura in Banjar village was no or less transparency exist when the committee made the recording financial management. In addition all types of documentation made were found very simple. This could possibly create unnecessary fraud, then it would become either intentional or unintentional manipulation. This study aimed at finding out (1) the financial sources of pura Melanting in Banjar village, (2) the process of financial management in Pura Melanting, Banjar village. The study was conducted by using qualitative method by emphasizing the intrinsic case study. The analysis of data involved (1) data reduction, (2) data presentation, and (3) drawing conclusion. The results of the study indicated that (1) in general, the sources of funding available for the pura Melanting came from the members’ regular fee, donations, and government financial aids. (2) the financial management made by the committee at pura Melanting, Banjar was initiated by making budget planning, that it could be estimated the target expenditure; and (3) in the process of accountability, someone just draft of simple financial report with detailed spending during the on-going activities. keyword : Accountability, financial accountability concept, religious organization
PENGARUH TINGKAT PERPUTARAN KAS, STRUKTUR FINANSIAL, JUMLAH NASABAH, DAN KREDIT BERMASALAH TERHADAP PROFITABILITAS LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN BULELENG, SUKASADA, DAN SAWAN ., Luh Putu Damayanti; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6507

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui baik secara parsial maupun simultan pengaruh tingkat perputaran kas, struktur finansial, jumlah nasabah, dan kredit bermasalah terhadap profitabilitas LPD di Kecamatan Buleleng, Sukasada, dan Sawan. Penelitian ini merupakan penelitian kuantitatif. Penelitian ini menggunakan sampel sebanyak 15 LPD dengan teknik pengambilan sampel yang digunakan adalah teknik konvenien (convenien sampling) yaitu pemilihan sampel dari siapa saja yang kebetulan ada atau dijumpai menurut keinginan peneliti (Silalahi, 2012). Tujuan peneliti menggunakan teknik sampel ini untuk kemudahan dan ketersediaan data dari LPD. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda dengan program SPSS versi 19. Hasil penelitian menunjukkan bahwa secara parsial, tingkat perputaran kas berpengaruh signifikan positif terhadap profitabilitas, struktur finansial berpengaruh signifikan negatif terhadap profitabilitas, jumlah nasabah tidak berpengaruh signifikan terhadap profitabilitas, dan kredit bermasalah berpengaruh signifikan negatif terhadap profitabilitas. Hasil penelitian ini juga menunjukkan bahwa secara simultan tingkat perputaran kas, struktur finansial, jumlah nasabah, dan kredit bermasalah mempunyai pengaruh yang signifikan terhadap profitabilitas Lembaga Perkreditan Desa (LPD) di Kecamatan Buleleng, Sukasada, dan Sawan periode 2010-2014. Kata Kunci : Kata kunci: Tingkat Perputaran Kas, Struktur Finansial, Jumlah Nasabah, Kredit Bermasalah, dan Profitabilitas. Abstract This present study is intended to identify partially and simultaneously the impact of the level of cash flow, financial structure, the number of customers, and bad credit on the profitability of the village credit union ‘Lembaga Perkreditan Desa (LPD)’ in Buleleng, Sukasada, Sawan District. The samples of the study totaled 15 units of LPD, and were determined using the convenient sampling technique. Those whom the researcher came across and desired were used as the samples (Silalahi, 2012). This technique made the data available easily. The data were analyzed using the multiple linier regression assisted with the SPSS program version 19. The result of the study shows that partially the level of the cash flow positively significantly contributed to profitability, that the financial structure negatively significantly affected profitability, that the number of costumers significantly affected profitability, and that the bad credit negatively significantly affected profitability. The result of the study also shows that simultaneously the level of cash flow, financial structure, the number of customers, and bad credit significantly affected the profitability of LPD in Buleleng, Sukasada, and Sawan District from 2010 to 2014. keyword : Keywords: Level of Cash Flow, Financial Structure, Number of Customers, Bad Credit, and Profitability
PENERAPAN AKUNTANSI BERDASARKAN SAK-ETAP PADA LAPORAN KEUANGAN GAPOKTAN PANCA WINANGUN KELURAHAN SUKASADA KECAMATAN SUKASADA KABUPATEN BULELENG PROVINSI BALI ., Luh Putu Trisnayani; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6963

Abstract

Gapoktan Panca Winangun merupakan kumpulan dari kelompok tani subak yang bergerak dibidang usaha simpan pinjam, pembuatan pupuk organik, bio-gas dan bio-urine serta usaha penggilingan beras. Dimana sumber permodalan berasal dari simpanan pokok, bantuan BLM PUAP dari pemerintah dan Sisa Hasil Usaha. Penelitian ini dilakukan dengan tujuan untuk mengetahui (1) Sejauh mana Gapoktan Panca Winangun menerapkan SAK ETAP dalam pembuatan laporan keuangannya; (2) Bagaimana penyusunan laporan keuangan yang sesuai dengan SAK ETAP; (3) Hambatan-hambatan yang dihadapi Gapoktan Panca Winangun dalam menerapkan SAK ETAP; (4) Bagaimana proses pertanggungjawaban Gapoktan Panca Winangun. Penelitian ini merupakan penelitian yang bersifat kualitatif, dimana peneliti melakukan observasi langsung kelapangan untuk memperoleh data penelitian baik itu data primer yang langsung dari informan maupun data sekunder. Sedangkan teknik pengumpulan data melalui wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian ini menunjukkan bahwa (1) Sejak awal berdiri Gapoktan Panca Winangun belum pernah menerapkan SAK ETAP dalam membuat laporan keuangan; (2) Penyesuaian laporan keuangan berdasarkan SAK ETAP menyebabkan terjadinya perubahan posisi dan jumlah pada akun-akun tertentu yang mempengaruhi hasil akhir dari setiap laporan keuangan yang dihasilkan; (3) Adapun beberapa hambatan yang dihadapi Gapoktan Panca Winangun dalam menerapkan SAK ETAP yakni: faktor usia, tingkat kompetensi, faktor pendidikan, transaksi yang tidak rutin terjadi, lingkup organisasi yang kecil; (4) Proses pertanggungjawaban keuangan dilakukan pada akhir tahun dengan waktu dan jadwal yang telah disepakati bersama. Kata Kunci : Penerapan SAK ETAP, Pertanggungjawaban Keuangan, Laporan Keuangan, Gapoktan Panca Winangun Panca Winangun Farmer Groups Association (Gapoktan Panca Winangun) is a combination of subak farmer groups who run a business in saving and lending in producing organic fertilizer, in biogas and bio-urine as well as in rice mill. The capital source comes from basic saving, BLM PUAP aid from the government and business balance. This study was conducted with the aim of finding out (1) to what extent Gapoktan Panca Winangun applies SAK ETAP in writing its financial report; (2) how to write a financial report that complies with SAK ETAP; (3) the constraints faced by Gapoktan Panca Winangun in applying SAK ETAP; (4) what is the process of accountability in Gapoktan Panca Winangun. This study was a qualitative research, in which the researcher did a direct observation in the field to obtain data both primary data directly from the informants and secondary data. While the data were collected using the techniques of in-depth interview, observation and document study. The results showed that (1) Since the beginning Gapoktan Panca Winangun has never applied SAK ETAP in writing a financial report; (2) The adaptation in financial reports based on SAK ETAP caused the change of positions and amounts in particular accounts that effect the final result of every financial report; (3) there are some constraints faced by Gapoktan Panca Winangun in applying SAK ETAP, i.e., age factor, competition level, education factor, nonroutine transactions, small scale organization; (4) the process of financial accountability done at the end of the year was done at the time and schedule which were jointly agreed. keyword : Application of SAK ETAP, Financial Accountability, Financial Report, Gapoktan Panca Winangun.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DI TINGKAT DADIA (Studi Kasus pada Dadia Pasek Gelgel Dusun Gambang di Desa Pakraman Alap Sari) ., Komang Yeti Riani; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.10436

Abstract

Selama ini, bentuk pertanggungjawaban pengelolaan keuangan di dadia yang berupa laporan keuangan belum didukung oleh standar-standar yang memadai, sehingga rata-rata seluruh dadia tidak membuat laporan keuangan. Salah satu dadia itu adalah Dadia Dusun Gambang yang terletak di Desa Pakraman Alap Sari. Sumber pemasukan utama (reguler) dadia ini berasal dari iuran wajib berupa peturunan dan iuran wajib bagi warga dadia yang ada di luar Bali (ngampel). Pemasukan nonreguler berasal dari sumbangan partai politik, danapunia, dan sesari. Penelitian ini bertujuan untuk mengetahui: 1) darimana saja sumber pemasukan Dadia Dusun Gambang, 2) mengapa Dadia Dusun Gambang tidak membuat laporan keuangan, 3) bagaimana proses pertanggungjawaban yang dilakukan oleh dadia terkait untuk menjaga transparansi dan akuntabilitas. Pelaksanaan penelitian ini menggunakan metode kualitatif yang menekankan pada persepsi dan perilaku manusia. Teknik analisis data yang digunakan yaitu; (1) reduksi data, (2) penyajian data, dan (3) penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa (1) sumber pemasukan reguler dadia berasal dari peturunan (iuran wajib) dan pengampel (iuran wajib bagi warga dadia di luar Bali); Sumber pemasukan nonreguler dadia berasal dari danapunia, dan sesari; (2) alasan dadia Dusun Gambang tidak membuat laporan keuangan yaitu; transaksi yang tidak rutin terjadi, lingkup organisasi yang kecil, dan kompetensi warga dadia yang kurang; dan (3) Pertanggungjawaban pengelolaan keuangan Dadia Dusun Gambang dilakukan dengan cara mengumumkan pemasukan dan pengeluaran, serta menempel laporan keuangan sederhana di papan pengumuman dadia. Kata Kunci : Transparansi, Akuntabilitas, Dadia, Pengelolaan Keuangan During this time, the form of financial management accountability in the Dadia (a system of Balinese Hindu family) in the form of financial statement has not been supported by adequate standards, so the average of all Dadia did not make financial statement. One of those Dadia I was Dadia Dusun Gambang located in Customary Village of Alap Sari. The main source of income (regular) of this Dadia was derived from obligatory dues (peturunan) and obligatory dues for Dadia’s member living outside Bali (ngampel). The nonregular income came from the contributions of political parties, Dana Punia (donation), and Sesari (offering money) . This research aimed at knowing: 1) where were the income sources of Dadia Dusun Gambang from, 2) why did Dadia Dusun Gambang not make financial statement, 3) how was the responsibility process done by Dadia about maintaining transparency and accountability. The implementation of this research used qualitative method emphasizing on human perception and behavior. Data analysis techniques used were; (1) data reduction, (2) data presentation, and (3) conclusion. The result showed that (1) the sources of regular income of Dadia were derived from peturunan (obligatory dues) and pengampel (an obligatory dues for dadia members living outside Bali); the sources of nonregular income came from Dana Punia (donation) , and sesari (offering money); (2) the reasons of Dadia Dusun Gambang did not make financial statement were; the transaction was not routine, the scope organization was small, and the Dadia’s member competence was inadequate; and (3) the responsibility of financial management of Dadia Dusun Gambang was done by announcing income and expenditure, and attaching simple financial statement on Dadia’s announcement board. keyword : Transparency, Accountability, Dadia, Financial Management
ANALISIS PENETAPAN ANGGARAN PENDAPATAN PADA DEPARTEMEN KAMAR DI HOTEL AMANKILA, MANGGIS, KARANGASEM Wida Lestari, Komang; Erni Sulindawati, Ni Luh Gede
Jurnal Akuntansi Profesi Vol 3, No 2 (2013): Jurnal Akuntansi Profesi, Desember 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i2.2002

Abstract

ANALISIS PENETAPAN ANGGARAN PENDAPATAN PADA DEPARTEMEN KAMAR DI HOTEL AMANKILA, MANGGIS, KARANGASEM Oleh : Komang Wida Lestari Ni Luh Gede Erni Sulindawati Universitas Pendidikan Ganesha e-mail: lgexda@yahoo.com ABSTRAK Penelitian ini bertujuan (1) untuk mengetahui besarnya anggaran pendapatan berdasarkan analisis cost-volume-profit pada departemen kamar di Hotel Amankila untuk tahun 2012. (2) untuk mengetahui besarnya target tingkat penjualan kamar agar perusahaan tidak mengalami kerugian. (3) untuk mengetahui pengaruh perubahan persentase dalam volume penjualan terhadap laba. Pengumpulan data dokumentasi. Analasis data menggunakan teknis analisis kuantitatif. Hasil penelitian membuktikan (1) anggaran pendapatan pada departemen kamar di hotel Amankila dengan peningkatan laba sebesar 10% dari tahun sebelumnya, yaitu Rp38.241.313.774, dengan 4.091 unit kamar terjual dari kamar yang tersedia, atau dalam presentase tingkat hunian kamar 34%. (2) Nilai Margin Of Safety yang didapat dari hasil analisis sebesar 74% atau dinyatakan dalam angka pendapatan kamar sebesar Rp28.406.319.239,- sehingga apabila volume penjualan yang telah dianggarkan untuk tahun 2013 tidak tercapai, maka maksimum penurunan penjualan yang boleh terjadi adalah sebesar Rp9.834.994.535 atau sebesar 29% batas tingkat hunian kamar, dan dalam unit kamar terjual adalah sebesar 3.435 kamar per tahun dari kamar tersedia. (3) Nilai Degree of Operating Leverage yang diperoleh Departemen kamar sebesar 1,34 kali, jika pendapatan meningkat sebanyak 10% dari anggaran, maka laba akan meningkat sebesar 13,4 kali dari laba yang diianggarkan, sebaliknya jika pendapatan menurun sebesar 10% dari anggaran, maka laba akan berkurang sebesar 13,4 kali dari laba yang dianggarkan. Nilai ini menyatakan bahwa keuangan hotel sangat sensitif, karena untuk tetap mendapatkan keuntungan, hotel harus tetap menaikkan angka penjualan, karena jika sedikit saja mengalami penurunan maka, laba yang diperoleh akan semakin kecil. Kata kunci: Anggaran Pendapatan, Cost Volume Profit, Margin Of Safety, Degree Of Operating Leverage ABSTRACT This study aims ( 1 ) to determine the amount of budget revenues based on analysis of cost - volume – profit in rooms department at the Hotel Amankila for 2012. ( 2 ) to determine the level of room sales targets in order to the company does not lose . ( 3 ) to determine the effect of the percentage change in the volume of sales to profits. Data collection using documentation. Analysis data using technical quantitative analysis . The research proves ( 1 ) revenue budget in the room department at hotel Amankila profit increased by 10 % from the previous year , ie Rp38.241.313.774 , with 4,091 units rooms sold out of available room , or in the percentage of 34 % occupancy rate . ( 2 ) Value Margin Of Safety obtained from the analysis of 74% or expressed in numbers of room revenue Rp28.406.319.239, - so that if the volume of sales that have been budgeted for the year 2013 is not reached, the maximum drop in sales that may occur is by Rp9.834.994.535 or 29% occupancy rate limit , and in -room units sold amounted to 3,435 rooms per year of rooms available . ( 3 ) Degree of Operating Leverage value obtained by the room Department is 1.34 times , when revenue increased by 10 % of the budget , then the profit will increase by 13.4 times from earnings budgeted, otherwise if income decreased by 10 % of the budget , then the profit will be reduced by 13.4 times from the budgeted profit . It states that the financial value of the hotel is very sensitive , due to still earn a profit , the hotel must still raise the sales figures , as if the slightest decline , profits will be smaller. Keywords : Budget , Cost Volume Profit , Margin Of Safety , Degree Of Operating Leverage
ANALISIS LAPORAN ARUS KAS PADA KOPERASI SIMPAN PINJAM “SANJIWANI” PERIODE 2011 – 2012 Krisna Arya Wibawa, Made Ngurah; Erni Sulindawati, Ni Luh Gede
Jurnal Akuntansi Profesi Vol 3, No 1: Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i1.1939

Abstract

ANALISIS LAPORAN ARUS KAS PADA KOPERASI SIMPAN PINJAM “SANJIWANI” PERIODE 2011 – 2012 Oleh : Made Ngurah Krisna Arya Wibawa Jurusan Akuntansi Program Diploma III, FEB Undiksha Ni Luh Gede Erni Sulindawati Jurusan Akuntansi Program Diploma III, FEB Undiksha Abstrak Penelitian ini bertujuan untuk mengetahui (1) laporan arus kas pada Koperasi Simpan Pinjam Sanjiwani periode 2011-2012 dan (2) analisis laporan arus kas pada Koperasi Simpan Pinjam Sanjiwani periode 2011-2012. Objek penelitian ini adalah laporan arus kas dan analisis laporan arus kas pada Koperasi Simpan Pinjam Sanjiwani. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Analisis data menggunakan analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa (1) kas pada tahun 2011 terjadi penurunan. Penurunan kas disebabkan karena jumlah arus kas bersih pada aktivitas pendanaan tidak bisa menutupi jumlah arus kas bersih dari aktivitas operasi. Hal ini disebabkan karena pada pos aktivitas operasi yaitu piutang pinjaman yang diberikan terlalu besar. Kas pada tahun 2012 mengalami kenaikan, Kenaikan kas disebabkan karena arus kas bersih dari aktivitas operasi dan investasi bernilai negatif dan arus kas bersih dari aktivitas pendanaan bernilai positif. Dalam hal ini arus kas bersih dari aktivitas pendanaan dapat menutupi arus kas bersih dari aktivitas operasi dan investasi dan (2) kas selama periode 2011-2012 mengalami peningkatan sebesar Rp 50.128.319 atau 181,51% yaitu dari tahun 2011 sebesar Rp (27.616.818) menjadi Rp 22.611.501 pada tahun 2012. Kata–kata kunci : arus kas dan Koperasi Simpan Pinjam Abstract This study aimed to determine ( 1 ) the cash flow statement on Koperasi Simpan Pinjam Sanjiwani the period 2011-2012 and ( 2 ) analysis of the cash flow statement on Koperasi Simpan Pinjam Sanjiwani the period 2011-2012 . Object of this research is the cash flow statement and the analysis of the cash flows on Koperasi Simpan Pinjam Sanjiwani . Data collection techniques used were interviews and documentation . Data analysis using quantitative descriptive analysis . The results showed that ( 1 ) cash in 2011 was decrease due to the amount of net cash flow on financing activities can not cover the amount of the net cash flow from operating activities . This is because the post of operating activities receivable loans are too big . Cash increased in 2012 caused by net cash flow from operating and investing activities is negative and net cash flow from financing activities is positive . In this case the net cash flows from financing activities to cover the net cash flows from operating and investing activities , and ( 2 ) cash during the period 2011-2012 increased by USD 50,128,319 or 181.51 %, from the year 2011 amounting to Rp ( 27 616 . 818 ) to Rp 22.611.501 in 2012. Key words : cash flow and Koperasi Simpam Pinjam
Testing the Design and Implementation of Teaching Materials Developed for Writing Budget Reports Using Microsoft Excel Media Sulindawati, Ni Luh Gede Erni
JPI (Jurnal Pendidikan Indonesia) Vol 9, No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.928 KB) | DOI: 10.23887/jpi-undiksha.v9i2.24545

Abstract

This study was conducted with the aim of finding out  the result of testing the design and implementation of teaching materials developed  for writing budget reports using Microsoft Excel media.  The study method used teaching material development that consists of the steps of (1) design validation, (2) design revision, (3) product try-out,  (4) product revision, and (5) use try-out. The design validation was done by asking   experts to evaluate the design.  The materials developed were in the form of syllabus, semester lesson plans, learning materials  which  contain practice problems, and worksheets, and assessment  rubric.  The subjects were students who enrolled in Budgeting Course. The instruments used were observation guide, interview guide, questionnaire, and learning achievement test.  The data were analyzed by using descriptive analysis by measuring the students’ learning achievement as shown in their scores in the process of learning to write budget reports. The evaluation was done based on the scores the students got from the process evaluation, attitude and participation, and tasks as well as   from the product evaluation as shown by the products written by the students.  The result of the experts’ judgment of the design showed that the design is very valid.  The implementation showed that the students’ learning achievement in writing budget reports using Microsoft Excel showed that  the mean scores for  attitude, participation, product evaluation can be categorized into  the very good category. Hence, these teaching materials can be used in the teaching process  for teaching  how to write budget reports.
Pengaruh Potongan Harga, Pembayaran Non Tunai, dan Peningkatan Harga Jual pada Startup On Demand Terhadap Perolehan Laba Merchant Reza, Laode Adi; Sulindawati, Ni Luh Gede Erni
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26088

Abstract

This study aims to determine the effect of price discounts, non-cash payments, and an increase in selling prices on startup on demand to merchant profitability. This research is a quantitative study using primary and secondary data whose measurements use a Likert scale. Data Test Equipment used in this study is to test data quality consisting of validity and reliability tests. After that, it uses assumption testing consisting of normality test, multicollinearity test and heteroscedasticity test. Testing the hypothesis used is the T test, F test and the coefficient of determination. Data were analyzed by multiple linear regression analysis methods. The results of this study indicate that discounted prices, non-cash payments and increased selling prices have a positive and significant effect on merchantt profitability. In this case it means that price discounts, non-cash payments, and increased selling prices have an important role in merchant profitability
Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada LPD Di Kecamatan Seririt Cinthyani, Luh Putu Rida; Sullindawati, Ni Luh Gede Erni
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.26098

Abstract

The purpose in this study was to determine information asymmetry, spiritual intelligence, obedience to accounting rules, integrity of the prajuru and their influence on accounting fraud in the LPD in Seririt sub-district. This research was conducted in LPD throughout Seririt district. The independent variables of this research are information asymmetry, spiritual intelligence, obedience to accounting rules, integrity of the prajuru and the dependent variable of this study is the tendency of accounting fraud.Quantitative research is a type of research. Primary data is data used in the form of questionnaires distributed to respondents. The population is LPD in the seririt sub-district which amounted to a total sample of 14 LPD using a purposive sample so as to get 48 respondents. In analyzing data using SPSS 20.0 for windows. Based on the test that has been done to get the results, namely: (1) information asymmetry partially positive and significant effect on the tendency of accounting fraud in the LPD in Seririt district, (2) spiritual intelligence partially negative and significant effect on the tendency of accounting fraud in the LPD in the district Seririt, (3) partial observance of accounting rules has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt sub-district, (4) the integrity of prajuru partially has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt district.
Co-Authors ., Adi Prasetya Oktabriantono ., Ayu Andika ., BAHRUDIN ., Dea Adella Giofanny ., Desak Putu Ayu Diah Dewantari ., Dewa Ayu Dwi Meilynda Putri ., Dewa Kadek Agus Dwi Surya ., Dhamara Dimas Prasadhana ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Dwi Januangganiti ., Eka Hartawati ., Elia Galuh Candraningtiyas ., Febby Rosielita ., Gd Agus Angga Wijaya ., Gede Juni Wardana ., Gede Kusuma Atmaja ., Gede Ryan Prayana ., Gede Widarma ., Gusti Ayu Komang Manik Purnami ., Gusti Ayu Widi Purnama Sari ., Hairun Nisak ., I Gusti Agung Gede Dharma Putra ., I Gusti Ayu Erika Pradini Putri ., I Gusti Ayu Rani Desi Andari ., I Ketut Astawa ., I Komang Edi Purnawan ., I Komang Widhi Artana ., I Made Hari Bagus Oktabarat ., I Made Indra Dwi Putra Suastawan ., I MADE MERTA WIJAYA ., I Made Raka Budiarsana ., I Putu Gede Arief Darmawan ., I Putu Oka Wiadnyana ., I Wayan Adi Suarnata ., I Wayan Suartama ., Ida Ayu Ketut Susila Dewi ., IDA BAGUS ADITIYA ., Juni Artawan ., Kadek Addis Satya Andrayuga ., KADEK ARYA PRADANA ., Kadek Asti Dwidiyantini ., Kadek Bily Jaya Ari ., Kadek Devi Laviani ., Kadek Dodik Arianta ., Kadek Dwi Andreadhi ., Kadek Nanik Arismawati ., Kadek Novi Andani ., Kadek Risma Jayanti ., Kadek Sri Astiti ., Kadek Veby Priandani ., Kadek Yudi Bayu Pranata Dartika ., Kadek Yuliana Diadari ., Ketut Agus Ari Wiadnyana ., Ketut Mitha Apriani ., Ketut Novi Arista Dewi ., Ketut Swastika Harta Yasa ., Komang Arya Wicaksana ., Komang Bayu Trisna ., Komang Leela Shanti Devy ., Komang Rieska Handayani ., Komang Satria Dharma Yuda ., Komang Sonia Kartika Dewi ., Komang Suka Dharma ., Komang Tika Ariantini ., Komang Yeti Riani ., Luh Ayu Puspa Dewi ., Luh Dian Novita Sari ., Luh Ella Fajar Kulawangsa ., Luh Putu Kania Asri Wahyuni Pratami ., Luh Putu Trisnayani ., Luh Putu Yeni Martini ., Luh Rahajeng Kusuma Dewi ., M Mustakim ., M.Dwi Arisandi Arta ., Made Dwi Pratama Asta ., Made Ella Sugiasmini ., Made Pebri Suwirsa ., MADE WAHYU PRAMITA ., Made Wahyuni ., Made Wiradarma Setiawan ., Made Yogi Mardika ., Ni Kadek Ari Purnami Yanti ., Ni Kadek Ayu Kencana Putri ., Ni Kadek Santi Palmaningsih ., Ni Kadek Sriantari ., Ni Kadek Sujantiningsih ., Ni Komang Maheni ., Ni Luh Yeni Wulantari ., Ni Made Dwi Mahayani ., Ni Made Nita Widiani ., Ni Made Noviana Chintya Devi ., Ni Made Utari ., Ni Nengah Dwi Wiryaningsih ., Ni Nengah Suci Arjani ., Ni Putu Ayu Sri Manik ., Ni Putu Debby Widyantari ., Ni Putu Kamanila ., Ni Putu Kardiasih ., NI PUTU LIA MAHAYANI ., Ni Putu Sri Widiutami ., Nidya Apriani ., Nyoman Kiki Cempaka Dewi ., Nyoman Yulisa Tri Ananda Putri ., Pande Md. Buana Widananta ., Putrilia Dwi Puspitasari ., Putu Angga Embrianto ., Putu Crysma Virmayani ., Putu Desy Liantini ., Putu Dian Handayani ., Putu Emy Susma Devi ., Putu Era Sugiartini ., Putu Lia Helmayani ., Putu Meila Pratiwi ., Putu Sariani ., Putu Suci Artini ., Putu Sukma Kurniawan, S.T., M.A. ., RAHMANIYAH ., Rani Rahmat ., RHECHA OKTAFIANI ., Rini Aruan ., Sarifah Muslikah Zen ., Siti Mutmainnah Novia ., Wayan Agus Satya.s ., Yerika Silvani Natalia ., Yoga Ganda Sukmana Ade Riani Dorkas Kedoh Adi Prasetya Oktabriantono . Agung, Anak Agung Gde Agus Sudarmawan Agustini, Luh Lina Ak. S.E. Desak Nyoman Sri Werastuti . Alaihi Sobri Anak Agung Gede Agung Anak Agung Gede Agung Anak Agung Gede Agung, Anak Agung Gede Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andika Marsudi . Andika Marsudi ., Andika Marsudi Anggara, Made Rio Anne Laana . Anne Laana ., Anne Laana Antari, Agung Dewi Megah Aprilia, Rieska Ardani, Andri Kerti Ari Surya Darmawan Ariani, Putu Sintia Arminiasih, Kadek Arik Artadewi, Kadek Ari Ary, Ni Made Astriani, Ni Putu Dian Atmika, I Gusti Agung Gede Wahyu Widhi Ayu Andika . Ayu Kadek Prihartini . Ayu Kadek Prihartini ., Ayu Kadek Prihartini B.R Werang BAHRUDIN . Basilius Redan Werang Br. Lumban Gaol, Winarty Olivia Candra Manik Maheyeti Cinthyani, Luh Putu Rida Cintya Ayu Deby Darmayanti, Ni Luh Wahyuni Dea Adella Giofanny . Dean Andre Budiutami . Dean Andre Budiutami ., Dean Andre Budiutami Desak Putu Ayu Diah Dewantari . Dewa Ayu Dwi Meilynda Putri . dewa ayu tiara carma putri Dewa Kadek Agus Dwi Surya . Dewi, Putu Eka Dianita Marvilianti Dewi, Rika Nita Kurnia Dhamara Dimas Prasadhana . Dian Vera Dinata . Dian Vera Dinata ., Dian Vera Dinata Diantara, I Putu Indra Artha Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Dwi Astuti Prayantini . Dwi Astuti Prayantini ., Dwi Astuti Prayantini Dwi Januangganiti . Dwikamayuda, Dewa Made Dwipa, Kadek Angga Eka Hartawati . Elia Galuh Candraningtiyas . Elmiani, N.W.S Erni Yuliani . Erni Yuliani ., Erni Yuliani Febby Rosielita . Felisiana Andini Permatasari . Felisiana Andini Permatasari ., Felisiana Andini Permatasari Gd Agus Angga Wijaya . Gede Adi Yuniarta Gede Edy Saputrayana . Gede Joddy Rayadi Gede Juliarta . Gede Juliarta ., Gede Juliarta Gede Juni Wardana . Gede Kusuma Atmaja . Gede Ryan Prayana . Gede Suliastwina Permana . Gede Suliastwina Permana ., Gede Suliastwina Permana Gede Widarma . Gusti Ayu Komang Manik Purnami . Gusti Ayu Sintiani Gusti Ayu Widi Purnama Sari . Hairun Nisak . Hani Dira Salsa Aprilia Harimbawa, I Nyoman Triyo Rizky Hasbullah . Hildawati Wulandari I Dewa Gede Sudiarta . I Dewa Nyoman Krisna P s . I Gede Astra Wesnawa I Gede Oka Wiradana . I Gusti Agung Gede Dharma Putra . I Gusti Agung Gede Wahyu Widhi Atmika I Gusti Agung Nyoman Sura Adnyana . I Gusti Agung Nyoman Sura Adnyana ., I Gusti Agung Nyoman Sura Adnyana I Gusti Ayu Ani Pradnya Paramita . I Gusti Ayu Ani Pradnya Paramita ., I Gusti Ayu Ani Pradnya Paramita I Gusti Ayu Erika Pradini Putri . I Gusti Ayu Komang Sawitri . I Gusti Ayu Komang Sawitri ., I Gusti Ayu Komang Sawitri I Gusti Ayu Purnamawati I Gusti Ayu Rani Desi Andari . I Gusti Lanang Agung Musdananda . I Gusti Lanang Agung Musdananda ., I Gusti Lanang Agung Musdananda I Kadek Agus Adytia Merta . I Kadek Agus Adytia Merta ., I Kadek Agus Adytia Merta I Kadek Aldi Parera Putra I Ketut Astawa . I Komang Arya Kumara . I Komang Edi Purnawan . I Komang Widhi Artana . I Made Ardika Yasa I Made Bagas Wisnu Pamungkas . I Made Dwi Septiadi Suhendra . I Made Dwi Septiadi Suhendra ., I Made Dwi Septiadi Suhendra I Made Hari Bagus Oktabarat . I Made Indra Dwi Putra Suastawan . I MADE MERTA WIJAYA . I Made Pradana Adiputra I Made Raka Budiarsana . I Made Revi Armana . I Made Yudana I Nyoman Jagra Sujatnika I Nyoman Putra Yasa I Nyoman Tri Esaputra . I Nyoman Tri Esaputra ., I Nyoman Tri Esaputra I Putu Gede Arief Darmawan . I Putu Gede Diatmika I Putu Julianto I Putu Oka Wiadnyana . I Putu Wisna Ariawan I Wayan Adi Suarnata . I Wayan Suartama . Ida Ayu Ketut Susila Dewi . Ida Ayu Metha Apsari Prathiwi . Ida Ayu Nila Purnami Dewi . Ida Ayu Nila Purnami Dewi ., Ida Ayu Nila Purnami Dewi IDA BAGUS ADITIYA . Ida Bagus Gede Sumardika . Ida Bagus Gede Sumardika ., Ida Bagus Gede Sumardika Ihfadna Al Insani Juliani, Ni Kd Manis Juni Artawan . Kadek Addis Satya Andrayuga . Kadek Ari Rahayu . Kadek Ari Rahayu ., Kadek Ari Rahayu Kadek Arik Arminiasih KADEK ARYA PRADANA . Kadek Asti Dwidiyantini . Kadek Ayu Supriatini Kadek Bily Jaya Ari . Kadek Devi Laviani . Kadek Dian Nopiani . Kadek Dodik Arianta . Kadek Dwi Andreadhi . Kadek Emi Jayanti . Kadek Emi Jayanti ., Kadek Emi Jayanti Kadek Emi Kristiani . Kadek Hendra Agus Ferdyana . Kadek Hendra Agus Ferdyana ., Kadek Hendra Agus Ferdyana Kadek Krisna Aris Pitasari . Kadek Nanik Arismawati . Kadek Novi Andani . Kadek Restiti Julianti . Kadek Restiti Julianti ., Kadek Restiti Julianti Kadek Rihendra Dantes Kadek Risma Jayanti . Kadek Sri Astiti . Kadek Tias Raka Putri . Kadek Tias Raka Putri ., Kadek Tias Raka Putri Kadek Veby Priandani . Kadek Widiani Kadek Wiratama Kadek Yudi Bayu Pranata Dartika . Kadek Yuliana Diadari . Kd Wiwik Wirayuni . Ketut Agus Ari Wiadnyana . Ketut Ardi Adnyani . Ketut Dimas Suryana . Ketut Ira Suryani . Ketut Linda Damayanthi . Ketut Linda Damayanthi ., Ketut Linda Damayanthi Ketut Mitha Apriani . Ketut Novi Arista Dewi . Ketut Swastika Harta Yasa . Ketut Wisas Tedi Komang Ariska Putri . Komang Arya Wicaksana . Komang Bayu Trisna . komang evi windayani Komang Leela Shanti Devy . Komang Rieska Handayani . Komang Satria Dharma Yuda . Komang Sonia Kartika Dewi . Komang Suka Dharma . Komang Tika Ariantini . Komang Tri Yantini . Komang Tri Yantini ., Komang Tri Yantini Komang Wida Lestari Komang Yeti Riani . Kusuma, I Ketut Gede Kertha Kusuma Laode Adi Reza Lucy Sri Musmini Luh Arini . Luh Arini ., Luh Arini Luh Ayu Puspa Dewi . Luh Dian Novita Sari . Luh Ella Fajar Kulawangsa . Luh Eprima Dewi . Luh Kadek Sri Megawati . Luh Kadek Sri Megawati ., Luh Kadek Sri Megawati Luh Lina Agustini Luh Mulyani Luh Putu Damayanti . Luh Putu Damayanti ., Luh Putu Damayanti Luh Putu Debie Cintia Dewi . Luh Putu Eka Prastyanti . Luh Putu Eka Prastyanti ., Luh Putu Eka Prastyanti Luh Putu Kania Asri Wahyuni Pratami . Luh Putu Nariyati . Luh Putu Nariyati ., Luh Putu Nariyati Luh Putu Rida Cinthyani Luh Putu Suryantini Luh Putu Trisnayani . Luh Putu Yeni Martini . Luh Rahajeng Kusuma Dewi . Luh Rai Puspitasari Luh Rini Natarini Luh Wulan Eviantari Dewi . Luh Wulan Eviantari Dewi ., Luh Wulan Eviantari Dewi M Mustakim . M.Dwi Arisandi Arta . M.Pd. S.Pd. Luh Indrayani . Made Adhitia Wiranata Kusuma Tirta Made Arie Wahyuni Made Aristia Prayudi Made Devita Indra Kusuma Made Dwi Pratama Asta . Made Dwi Wahyuni . Made Ella Sugiasmini . Made Isma Pratiwi . Made Isma Pratiwi ., Made Isma Pratiwi Made Ngurah Krisna Arya Wibawa Made Pebri Suwirsa . Made Rio Anggara Made Trisma Dwi Antari MADE WAHYU PRAMITA . Made Wahyuni . Made Wiradarma Setiawan . Made Yogi Astuti . Made Yogi Astuti ., Made Yogi Astuti Made Yogi Mardika . Maheyeti, Candra Manik Mayuni, Ni Putu Wiwik Mulyani, Luh N.W.S Elmiani Nariasih Ni Luh . Natarini, Luh Rini Natha, Kadek Hendria Nengah Devi Yuliantini Ni Gusti Ayu Manik Dewi . Ni Gusti Ayu Manik Dewi ., Ni Gusti Ayu Manik Dewi Ni Gusti Ayu Putu Sischa Monika Sari . Ni Kadek Ari Purnami Yanti . Ni Kadek Ariska Yanti . Ni Kadek Ariska Yanti ., Ni Kadek Ariska Yanti Ni Kadek Astini . Ni Kadek Ayu Kencana Putri . Ni Kadek Darmiasih . Ni Kadek Darmiasih ., Ni Kadek Darmiasih Ni Kadek Dwi Pradnya Dewi Ni Kadek Muda Wardani . Ni Kadek Resnia Febriani . Ni Kadek Resnia Febriani ., Ni Kadek Resnia Febriani Ni Kadek Riana Trisna Dewi . Ni Kadek Riana Trisna Dewi ., Ni Kadek Riana Trisna Dewi Ni Kadek Santi Palmaningsih . Ni Kadek Sinarwati Ni Kadek Sriantari . Ni Kadek Sujantiningsih . Ni Ketut Sari Adnyani Ni Komang Hary Sri Sandewi . Ni Komang Listiantri Anggreni . Ni Komang Listiantri Anggreni ., Ni Komang Listiantri Anggreni Ni Komang Maheni . Ni Luh Ayu Putri Kesuma Dewi . Ni Luh Evi Tresna Dewi . Ni Luh Evi Tresna Dewi ., Ni Luh Evi Tresna Dewi NI LUH MADE MEILIA PURNITASARI . NI LUH MADE MEILIA PURNITASARI ., NI LUH MADE MEILIA PURNITASARI Ni Luh Putu Lindri Puspitasari . Ni Luh Sri Rahayu . Ni Luh Tia Betrisia Asdianti . Ni Luh Tia Betrisia Asdianti ., Ni Luh Tia Betrisia Asdianti Ni Luh Yeni Wulantari . Ni Luh Yuni Anggreni . Ni Made Dwi Andayani Putri . Ni Made Dwi Andayani Putri ., Ni Made Dwi Andayani Putri Ni Made Dwi Mahayani . Ni Made Nita Widiani . Ni Made Noviana Chintya Devi . Ni Made Utari . Ni Nengah Dwi Wiryaningsih . Ni Nengah Suci Arjani . Ni Putu Ayu Puspitarini . Ni Putu Ayu Puspitarini ., Ni Putu Ayu Puspitarini Ni Putu Ayu Sri Manik . Ni Putu Debby Widyantari . Ni Putu Dian Astriani Ni Putu Kamanila . Ni Putu Kardiasih . NI PUTU LIA MAHAYANI . Ni Putu Sri Widiutami . Ni Wayan Nistri Wirasuasti . Ni Wayan Yulastiningtiyas Nidya Apriani . Novi Yuniarti Nyoman Ayu Wulan Trisna Dewi . Nyoman Kiki Cempaka Dewi . Nyoman Setiari . Nyoman Setiari ., Nyoman Setiari Nyoman Suadnyana Pasek Nyoman Trisna Herawati Nyoman Yulisa Tri Ananda Putri . Oktapiani, Kadek Ria Pande Md. Buana Widananta . Paramananda, I Kadek Danta Paulus Asriadi Pratiwi, Natalia Intan Purnami, Putu Ari Puspartini, Vivi Puspitasari, Luh Rai Putra Yasa Putri, Shefira Marina Putri Putrilia Dwi Puspitasari . Putu Andre Sanjaya . Putu Andre Sanjaya ., Putu Andre Sanjaya Putu Angga Embrianto . Putu Ayu Sri Suryani . Putu Ayu Sri Suryani ., Putu Ayu Sri Suryani Putu Chandra Kusuma Murti . Putu Chandra Kusuma Murti ., Putu Chandra Kusuma Murti Putu Crysma Virmayani . Putu Desy Liantini . Putu Desy Natalia . Putu Desy Natalia ., Putu Desy Natalia Putu Diah Lestari . Putu Dian Handayani . Putu Edo Terianto . Putu Edo Terianto ., Putu Edo Terianto Putu Eka Dianita Marviliati Dewi Putu Emy Susma Devi . Putu Era Sugiartini . Putu Indah Kusuma Dewi . Putu Indah Kusuma Dewi ., Putu Indah Kusuma Dewi Putu Indra Christiawan Putu Ira Indayani . Putu Ira Indayani ., Putu Ira Indayani Putu Lia Helmayani . Putu Mawar Handini Artama . Putu Mawar Handini Artama ., Putu Mawar Handini Artama Putu Meila Pratiwi . putu novita sari Putu Puspita Damayanti Putu Riesty Masdiantini Putu Sariani . Putu Satya Dadi Saputra Putu Sri Martiani Putu Sri Wahyuni . Putu Suci Artini . Putu Sukma Kurniawan, S.T., M.A. . Putu Tina Kusuma Yanti . Rahayu, Komang Santhy Rahayu, Ni Komang Natia RAHMANIYAH . Rani Rahmat . Reza, Laode Adi RHECHA OKTAFIANI . Rieska Aprilia Rika Nita Kurnia Dewi Rina Pradnyawati, Ni Komang Rini Aruan . Rony, Zahara Tussoleha Sanjaya, Gusti Ngurah Alit Sarifah Muslikah Zen . Sintiani, Gusti Ayu Siti Mutmainnah Novia . Siti Rohmatullah . Sukarma, Gede Ronan Arvinando Sukriani, Ni Luh Sunitha Devi Supriatini, Kadek Ayu Suryantini, Luh Putu Tedi, Ketut Wisas Wahyuni, Ni Putu Wati, Ni Kadek Widya Wayan Agus Satya.s . Werang, B.R Widiantari, Ni Komang Ayu Indah Widyastuti, Ni Made Dwi Ayu Windayani, Sang Putu wiraksini, kadek Wiratama, Kadek Wiwik Handayani Wulandari, Hildawati Yasa, Putra Yerika Silvani Natalia . Yoga Ganda Sukmana . Yulastiningtiyas, Ni Wayan Yuli Nopiana . Yuli Nopiana ., Yuli Nopiana Yuliantini, Nengah Devi Yunita Indrawati Kadek . Yunita Indrawati Kadek ., Yunita Indrawati Kadek