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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 Risk Based Bank Rating dan Ukuran Perusahaan terhadap Profitabilitas pada Perbankan Agustini, Luh Lina; Sulindawati, Ni Luh Gede Erni
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26025

Abstract

The increasing complexity in the banking world today can be one of the factors triggering high risk for banks. A bank is considered good financial performance and also must pay attention to the level of health so that it is always maintained. Business success can be seen from the profitability ratio in the financial statements by using the Risk Based Bank Rating (RBBR) METHOD. This study has the aim, namely to determine the effect of NPL, LDR, BOPO, NIM, CAR, and Firm Size ratios on ROA partially and simultaneously. This type of research is quantitative with a comparative approach. This study uses secondary data obtained on the official website of the Indonesia Stock Exchange (IDX). Sample members of 31 banks. DATA ANALYSIS TECHNIQUES USED ARE Descriptive Statistical Analysis of all samples, Classical Assumption Testing and Hypothesis Testing with data processing methods using softwere version SPSS 23. The result showed that the influence of the ratio of LDR, NIM, CAR, and Firm Size had a significant positive effect on ROA, while the ratio of NPL and BOPO had a significant negative effect on ROA. Simultaneously the ratio NPL, LDR, BOPO, NIM, CAR, and Firm Size significantly influence ROA.
Pengaruh Likuiditas, Pertumbuhan Penjualan, Ukuran Perusahaan, dan Perputaran Modal Kerja terhadap Earning Per Share Perusahaan Sub Sektor Retail Trade yang Terdaftar di BEI Tahun 2014–2018 Yuliantini, Nengah Devi; Sulindawati, Ni Luh Gede Erni
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.26664

Abstract

The purpose of this study is to find out how the financial aspects of earnings per share of the Retail Trade sub-sector companies on the Stock Exchange in 2014 - 2018. This study applies a purposive sampling technique to draw research samples, the provisions of Retail Trade companies listed on the Stock Exchange, Retail Trade companies where total assets above 100 billion at the end of 2018 and Retail Trade companies that have an average negative earnings per share trend in 2014 - 2018. From 20 Retail Trade companies, a sample of 7 companies is obtained with annual consideration. Secondary data is data from this study in the form of financial reports that are accessed and downloaded through the IDX official website and the SPSS 16.0 for Windows program that is used to process this study data. Through the analysis carried out, the results show that liquidity, sales growth, company size, and working capital turnover have a significant positive effect on earnings per share of Retail Trade companies affecting earnings per share.
Internalization of Braya's Amazing Values as A Management of Business Control In Endek Clothing UKM and Klungkung Songket (Case Study Approach) Adnyani, Ni Ketut Sari; Purnamawati, I Gusti Ayu; Sulindawati, Ni Luh Gede Erni
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p145-156

Abstract

The research study in this article is in the form of values of Brama as a social capital in the development of creative industries by the craftsmen who are members of Small and Medium Enterprises (SMEs) crafts of endek ikat and songket Klungkung. Values align Braya to SME leadership patterns, human relationships with other SMEs, workers, and customers, and social responsibility in order to provide welfare to their workers. Research method, This research use model (Research and Development). The sample of 15 SMEs involved in the develompment stage was chosen purposively. Needs analysis was conducted as a basis for designing an evaluation model of the planting of values of Braya based on local genius. Outcomes: Braya's Branding Values Internalized by SMEs, their relevance influences SMEs' social responsibility attitude, combines empowerment and entrepreneurship aspects based on kinship and togetherness
Pengaruh Kualitas Sumber Daya Manusia, Penggunaan Informasi Akuntansi, Pemanfaatan Teknologi Informasi dan Ekuitas Pinjaman terhadap Kinerja UMKM di Kecamatan Buleleng Suryantini, Luh Putu; Sulindawati, Ni Luh Gede Erni
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.v11i2.25899

Abstract

UsahaiMikro,iKecil dani Menengah (UMKM) merupakann salahssatu penopang pertumbuhan ekonomi suatunNegara. Namun pada kenyataannya parappelaku UsahaiMikro,iKecil dani Menengah (UMKM) banyakmmengalami hambatan diantaranya terkait dengannkualitas sumber daya manusia, penggunaan informasi akuntansi, pemanfaatan teknologi informasiddan modal, sehingga pertumbuhan ekonomi juga menjadi terhambat. Tujuan dilakukannya penelitiannini adalahhuntuk mengetahuippengaruh kualitas sumber daya manusia terhadap kinerja UMKM, penggunaan informasi akuntansi, pemanfaatan teknologi informasi dan ekuitas pinjamannterhadap kinerja UMKM di Kecamatan Buleleng. Jenis penelitianniniaadalah penelitian kuantitatif. Populasi yang digunakan adalah Pelaku UMKM di Kecamatan Buleleng. Teknik pengambilan sampel padaapenelitiann iini menggunakann metode purposive sampling, ddengan menggunakan sampel sebanyak 103 pelaku UMKM. Dataayangddigunakan dalamppenelitian ini adalahddata yangbberasal darippenyebaran kuesionerssecara online melalui Google Form. Analisissdata dalamppenelitian inimmenggunakan analisis deskripstif, ujiukualitas data, ujiuasumsi klasik, analisiss regresi linierbberganda dan ujiuhipotesis dengannbantuan program SPSS versi 20 for windows.Berdasarkan pengolahan data yang telahhdilakukan, diperoleh hasilppenelitian sebagaibberikut ; (1) kualitas sumber daya manusia berpengaruhOpositif terhadapOkinerja UMKM dengan nilaiOsignifikansi sebesarO0,038 (0,038 < 0,05), (2) penggunaan informasi akuntansi berpengaruhOpositif terhadap kinerjaOUMKM dengan nilaiOsignifikansi sebesarO0,037 (0,037 < 0,05), (3) pemanfaatan teknologi informasi berpengaruhOpositif terhadap kinerjaOUMKM dengan nilai signifikansiOsebesar 0,000 (0,000 < 0,05), dan (4) ekuitas pinjaman berpengaruhOpositifOterhadap kinerja UMKM dengan nilaiOsignifikansi sebesarO0,001 (0,001 < 0,05). Dalam menjalankan usahanya, sangat penting bagi seorang pelaku usaha untuk memperhatikan kualitas sumber daya manusia, penggunaan informasi akuntansi, pemanfaatan teknologi informasi dan ekuitas pinjaman untuk mencapaiOkinerjaOyangObaik.  
Pengaruh Rasio Keuangan Terhadap Return On Assets Pada Bank Pembangunan Daerah di Seluruh Indonesia Tahun 2015 - 2019 Puspitasari, Luh Rai; Sulindawati, Ni Luh Gede Erni
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.v11i2.24954

Abstract

Telaah  ini memiliki maksud untuk mengetahui bagaimana pengaruh perhitungann dalam kinerja keuangan terhadap return on assets  BPD di Seluruh Indonesia tahun 2015 - 2019. Penelitian kuantitatif ini menggunakan teknik perposive sampling untuk mengambil sampel penelitian dimana syaratnya adalah BPD di Indonesia  yang terdaftar di OJK, BPD di Indonesia dimana total asetnya  antara 25 triliyun sampai dengan 29 triliyun pada periode triwulan III tahun 2019 dan Bank Pembangunan Daerah yang memiliki rata – rata tren ROA negatif tahun 2015 sampai dengan tahun 2019. Dari 23 Bank Pembangunan Daerah di Indonesia diperoleh sampel sebanyak 3 bank dengan pertimbangan triwulan . Data dalam telaah ini adalah sekunder berupa laporan keuangan yang diakses dan diunduh pada situs resmi OJK dan pengolahan data dalam telaah ini menggunakan  program SPSS 21.0 for Windows. Dengan telaah yang dilakukan ditemukan hasil bahwa bahwa kinerja keuangan bank berpengaruh terhadap ROA diantaranya LDR dan IRR berpengaruh negatif tidak signifikan terhadap ROA BPD, NPL dan BOPO  memiliki pengaruh secara negatif signifikan terhadap ROA BPD, sedangkan LAR memiliki pengaruh yang positif secara signifikan terhadap ROA BPD.
Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Moralitas Individu, Dan Itegritas Terhadap Kecenderungan Kecurangan (Fraud) Pada Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kabupaten Buleleng) Anggara, Made Rio; Sulindawati, Ni Luh Gede Erni
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.v11i3.27149

Abstract

The research aims to determine the influence of organizational commitments, internal control systems, individual morality, and the integrity of fraud on the financial management of villages in Buleleng Regency. This type of research is quantitative research. The population used is all village apparatus in Buleleng Regency. The sampling techniques in this study used purposive sampling methods. By using samples of 186 village apparatus. Data is obtained from the dissemination of questionnaires directly to respondents. Data analysis in this study uses descriptive analysis, data quality tests, classical assumption tests, multiple linear regression analyses and hypotheses testing with the help of SPSS version 23.0 program. The results showed that 1) the organizational commitments negatively and significantly affect the fraud tendencies, 2) internal control systems negatively and significantly affect the tendencies of fraud; 3) Individual morality affects negatively and significantly against the tendencies of fraud; and (4) the integrity negatively and significantly affect the fraud tendencies.
Non Performing Loan, Loan to Deposit Ratio, Good Corporate Governance, Net Interest Margin, Return on Assets, Capital Adequacy Ratio dan Economic Value Added Terhadap Harga Saham Supriatini, Kadek Ayu; Sulindawati, Ni Luh Gede Erni
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.26756

Abstract

Banking is one of the companies that have the role to support the economy. Conceptually the purpose of the research is to observe financial performance. To find out the health of banks, financial ratios are used through the Risk Based Bank Rating (RBBR) approach and through the performance value tool with the Ecconomic Value Added approach. Thus the results of this study are intended to determine the effect of Non Performing Loan, Loan to Deposit Ratio, Good Coorporate Governance, Net Interest Margin, Return On Asset, Capital Adequacy Ratio and Economic Value Added on the Bank's Stock Price. This type of research is to use quantitative because the use of data is in the form of numbers. Data acquisition is secondary in the financial statements. population use, namely overall listing on the Indonesia Stock Exchange specifically for the period 2014-2018. Sampling by purposive sampling through certain criteria. The number of samples produced was 23 banks in five years. Data processing using multiple linear regression techniques through SPSS version 20. The results showed that partially there were negative influences of Non-Performing Loans, Loan To Deposit Ratio, Good Corporate Governance variables on Stock Prices, while Net Interest Margin, Return On Assets, and Economic Value Added variables had positive effects on Stock Prices. While the Capital Adequacy Ratio has no effect on the Share Price.
Analisis Penerapan Quickresponse Indonesian Standard Dalam Meningkatkan Akuntabilitas Pengelolaan Dana Punia Pada Pura Jagatnatha, Singaraja Atmika, I Gusti Agung Gede Wahyu Widhi; Sulindawati, Luh Gede Erni
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.v12i2.29267

Abstract

Quick Response Indonesian Standard (QRIS) is a non-cash payment system that use smartphone for its media in which this system was launched by Bank Indonesia. In 2019 Bank Indonesia gave a permission for BPD Bali to launch QRIS. The usage of QRIS BPD Bali is not only for profit transactions, but also as social funding such as punia funds at temples. The purpose of this study was to prove the implications of QRIS for increasing accountability in the management system of punia funds. This study used descriptive qualitative method. The data were obtained through observation, interviews and documentation, which were then carried out by reducing, presenting data and drawing conclusions. The analyzed components were the effectiveness of QRIS, the opinions of pemedek and temple administrators and the implications for the accountability of punia fund management. The results of the study concluded that QRIS was considered ineffective due to lack of socialization, conventional believer mindset and lack of spiritual values so that it failed to provide a significant increase in the accountability of punia fund management at Jagatnatha Temple Singaraja.
EFISIENSI PENGGUNAAN MODAL PADA LEMBAGA PERKEDITAN DESA (LPD) DESA ADAT KEROBOKAN, KABUPATEN BULELENG ., Gede Kusuma Atmaja; ., Ni Kadek Sinarwati, S.E., M.Si., Ak.; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M.P
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.v8i2.13345

Abstract

Penelitian ini bertujuan untuk mengetahui penggunaan modal pada LPD di Adat Desa Kerobokan, Kabupaten Buleleng dari Tahun 2013-2016. Metode pengumpulan data yang digunakan adalah metode dokumentasi dengan pengumpulan data dengan data sekunder. Teknik analisis data yang digunakan adalah menggunakan metode kuantitatif. Lokasi penelitian dilakukan di Desa Kerobokan, Kabupaten Buleleng. Data yang diperlukan dalam penelitian ini adalah data sekunder, yaitu laporan rugi/laba dan neraca Lembaga Perkreditan Desa (LPD) Desa Adat Kerobokan, Kabupaten Buleleng tahun 2013-2016. Data dianalisis dengan menggunakan teknik analisis kuantitatif dan statistik. Hasil penelitain mnunjukkan bahwa jika dilihat dari rentabilitas ekonomisnya tahun 2013 dan Tahun 2014 penggunaan modal kerja dikatakan sangat efisien karena modal kerja yang dimiliki LPD Desa Adat Kerobokan dikelola dengan cukup baik. Ini dibuktikan dengan nilai rentabilitas yang dihasilkan cukup. Untuk tahun 2015 dan Tahun 2016 tidak efisien disebabkan terlalu banyak dana atau modal kerja yang menganggur pada LPD tersebut yang tidak dikelola dengan baik oleh pengurus LPD, ini dibuktikan dengan setiap tahunnya modal kerja belum meningkat karena tidak dikelola dengan baik. Jika dilihat dengan rentabilitas modal sendiri penggunaan modal kerja tahun 2013 tergolong kurang efisien dan tahun 2014-2016 penggunaan modal kerja tergolong sangat efisien. Keefisienan disebabkan karena pengelolaan modal kerja yang baik, ini dibuktikan dengan modal kerja yang produktif. Kata Kunci : Efisiensi, Modal, LPD The study aimed at finding out the use of capital at the the Kerobokan village credit institution in Kerobokan traditional village, Buleleng during 2013-2016. The data was collected from secondary sources in a form of income statement, by using documentation technique and then analysed by using quantitative and statistic method. The study was conducted in Kerobokan village, Buleleng regency during 2013-2016. The results of analysis indicated that viewed from the economic profitability in 2013 and 2014 the use of working capital had been found very efficient, since the capital belonged to the traditional village credit institution had been managed fairly well. It was proved by the indication of the level of profitability value, in this case was sufficient. In 2015 and 2016 it was found inefficient because a lot of idle capital found which was not managed effectively, it was proved by the indication that most of the working capital could not improve every year, since it was not managed effectively. When viewed from the profitability of the owner’s equity, the use of capital in 2013 was categorized inefficient and in 2014 the use of working capital indicated very efficient. This is the results of good professionally managed; the consequence was that the working capital was productive enough. keyword : efficiency, capital, traditional village credit institution
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Mikro Kecil Menengah (Studi Kasus UD Adhikari Mandiri) ., I Putu Oka Wiadnyana; ., Nyoman Trisna Herawati, S.E.Ak., M.Pd.; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M.P
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.v8i2.12165

Abstract

Penelitian ini bertujuan untuk melakukan penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dan diharapkan mampu memberikan ilmu akuntansi khususnya untuk bagian keuangan di UD Adhikari Mandiri. Penelitian ini menggunakan metode penelitian kualitatif diskriptif. Sumber data yang digunakan yaitu data primer dan sekunder. Pada UD Adhikari Mandiri tidak mampu mengungkapkan semua transaksi yang telah terjadi, apabila transksi tersebut terjadi diluar toko seperti halnya transaksi pada instansi pemerintah maka UD Adhikari Mandiri sulit untuk melakukan pencatatan kedalam catatan keuangannya. Hasil penelitian menunjukkan laporan yang dibuat UD. Adhikari Mandiri hanya menggunakan pencatatan barang masuk dan keluar setiap harinya yang dibuat oleh bagian keuangan. Laporan keuangan UD Adhikari Mandiri disusun berdasarkan informasi yang berupa catatan penjualan dan pembelian serta catatan atas beban lainnya yang kemudian diolah menjadi laporan keuangan yang sesuai dengan SAK ETAP yaitu berupa laporan laba rugi, neraca, laporan perubahan modal, laporan arus kas, dan catatan atas laporan keuangan. Laporan Laba Rugi menunjukan bahwa perusahaan mengalami Laba sejumlah Rp. 22.806.835 , laporan perubahan ekuitas menunjukan saldo sejumlah Rp 132.806.835, Neraca menunjukan saldo Aktiva sejumlah Rp. 132.806.835 dan saldo pada Passiva menunjukan RP. 132.806.835. Laporan arus kas menggunakan metode langsung dan telah disesuaikan dengan SAK ETAP yang menunjukan saldo Kas sebesar Rp 38.331.267.Kata Kunci : Laporan Keuangan, SAK ETAP, UKM This study aimed to prepare financial reports based on Financial Accounting Standards Entity Without Public Accountability and is expected to provide accounting science, especially for the financial section at UD Adhikari Mandiri. This research used descriptive qualitative research method. Sources of data used are primary and secondary data. At UD Adhikari Mandiri is unable to disclose all transactions that have occurred, if the transactions occurred outside the store as well as transactions at government agencies then UD Adhikari Mandiri is difficult to record into their financial records. The result of the research showed the report made by UD. Adhikari Mandiri uses only daily incoming and outgoing goods made by the finance department. The financial statements of UD Adhikari Mandiri were prepared based on information in the form of sales and purchases records and other expenses that are then processed into financial statements in accordance with SAK ETAP in the form of income statement, balance sheet, capital change report, cash flow statement, and notes to report finance. The Profit and Loss Statement shows that the company experienced Profit amounting to Rp. 22,806,835, the statement of changes in equity shows balance amounting to Rp 132,806,835, Balance Sheet shows the balance of Assets amounting to Rp. 132,806,835 and the balance on Passiva indicates RP. 132,806,835. The cash flow statement uses the direct method and has been adjusted with SAK ETAP showing the cash balance of Rp 38,331,267.keyword : Financial Statement, SAK ETAP, UKM.
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