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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 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 Nengah Devi Yuliantini; Ni Luh Gede Erni Sulindawati
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.
Analisis Perbandingan Penggunaan Norma Penghitungan Penghasilan Neto (NPPN) dengan Menyelenggarakan Pembukuan pada Wajib Pajak Orang Pribadi Pekerjaan Bebas Rieska Aprilia; Ni Luh Gede Erni Sulindawati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.33231

Abstract

This study aims to determine what factors influence the auditors at KAP Arthawan, Edward as the Free Work Individual Taxpayer prefers to use the norm method of calculating net income rather than keeping books. This study uses a qualitative method. The results show that the factors that influence auditor taxpayers prefer to use the NPPN method instead of keeping bookkeeping because the calculation process is more practical, easy, fast and efficient because the tax burden that must be paid is much less than the NPPN method. The difference that exists when using the NPPN method and bookkeeping is that those who are obliged to organize are corporate taxpayers and private taxpayers who carry out business activities or independent work, while those who are obliged to organize NPPN are individual taxpayers who carry out business activities or independent work with circulation. gross in one year less than 4.8 billion rupiah and individual taxpayers who do not carry out business activities or independent employment. So it can be concluded that the bookkeeping method is more efficient than NPPN, it is better if individual taxpayers who work as auditors make bookkeeping in their tax calculations and reporting.
ANALISIS LAPORAN ARUS KAS PADA KOPERASI SIMPAN PINJAM “SANJIWANI” PERIODE 2011 – 2012 Made Ngurah Krisna Arya Wibawa; Ni Luh Gede Erni Sulindawati
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
ANALISIS PENETAPAN ANGGARAN PENDAPATAN PADA DEPARTEMEN KAMAR DI HOTEL AMANKILA, MANGGIS, KARANGASEM Komang Wida Lestari; Ni Luh Gede Erni Sulindawati
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
Pengaruh Potongan Harga, Pembayaran Non Tunai, dan Peningkatan Harga Jual pada Startup On Demand Terhadap Perolehan Laba Merchant Laode Adi Reza; Ni Luh Gede Erni Sulindawati
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 Luh Putu Rida Cinthyani; Ni Luh Gede Erni Sullindawati
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.
PENGARUH FASILITAS PEER TO PEER LENDING, SUPPLY CHAIN MANAGEMENT DAN VOLUME PENJUALAN TERHADAP KAPASITAS KEUANGAN UMKM DIMASA COVID 19 komang evi windayani; Ni Luh Gede Erni Sulindawati
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fasilitas Peer To Peer Lending, Supply Chain Management dan volume penjualan  terhadap kapasitas keuangan UMKM dimasa Covid 19. Penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini adalah seluruh pelaku usaha UMKM yang telah terdaftar dalam Profil UMKM di Dinas Perdagangan, Perindustrian dan Koperasi Usaha Kecil Menengah Kabupaten Buleleng yaitu sebanyak 131 dan sampel pada penelitian ini adalah sejumlah 55 responden dengan teknik pengambilan sampel yaitu Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder Analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan program SPSS Versi 23. Hasil pada penelitian ini menunjukkan bahwa (1) Peer To Peer Lending berpengaruh positif dan signifikan terhadap kapasitas keuangan UMKM, (2) Supply Chain Management berpengaruh positif dan signifikan terhadap kapasitas keuangan UMKM dan (3) Volume Penjualan berpengaruh positif dan signifikan terhadap kapasitas keuangan UMKM.Kata Kunci : Peer To Peer Lending, Supply Chain Management, Volume Penjualan dan Kapasitas Keuangan.
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 Kadek Ayu Supriatini; Ni Luh Gede Erni Sulindawati
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 STATEMENT OF CASHFLOW UNTUK MENGEVALUASI KEMAMPUAN KOPERASI DALAM MENGHASILKAN KAS DAN SETARA KAS Ni Luh Gede Erni Sulindawati
Jurnal IKA Vol. 11 No. 2 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ika.v11i2.1988

Abstract

ANALISIS STATEMENT OF CASHFLOW UNTUK MENGEVALUASI KEMAMPUAN KOPERASI DALAM MENGHASILKAN KAS DAN SETARA KAS Oleh: Ni Luh Gede Erni Sulindawati Dosen Jurusan Akuntansi Program Diploma III Fakultas Ekonomi dan Bisnis, Universitas Pendidikan Ganesha Email : ernisulindawatiayu@yahoo.co.id ABSTRAK Penelitian ini bertujuan untuk menganalisis (1) Statement Of Cash flow pada koperasi Tani Satya Jaya periode 2010-2011, (2) mengevaluasi kemampuan koperasi dalam menghasilkan kas dan setara kas koperasi periode 2010-2011. Metode yang digunakan dalam penelitian ini adalah wawancara, dan dokumentasi. Kemudian data yang telah dikumpulkan akan diolah dengan menggunakan analisis deskriptif kuantitatif.   Hasil penelitian menunjukkan (1) Casflow of statement pada koperasi Tani Satya Jaya periode 2010 dan 2011 menghasilkan aliran kas yang positif dimana terjadi kenaikan kas dan setara kas yang bersumber dari kegiatan operasional. (2) Kemampuan Koperasi Tani Satya Jaya periode 2010 dan 2011 dalam menghasilkan kas dan setara kas yang dihasilkan dari aktivitas operasi sudah mampu membiayai aktivitas investasi dan aktivitas pendanaan. Kata-kata Kunci: koperasi; laporan arus kas
PENYUSUNAN LAPORAN ARUS KAS UNTUK KOPERASI Ni Luh Gede Erni Sulindawati Erni Sulindawati
Media Komunikasi FPIPS Vol. 11 No. 2 (2012)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mkfis.v11i2.457

Abstract

ABSTRAKDalam PSAK No. 27 tentang akuntansi perkoperasian dinyatakan bahwa bentuk penyajian laporan keuangan koperasi terdiri dari neraca, perhitungan hasil usaha, laporan arus kas, laporan promosi ekonomi anggota dan catatan atas laporan keuangan. Berdasarkan pengamatan awal yang telah dilakukan masih ada beberapa koperasi belum dapat sepenuhnya menyusun laporan arus kas. Untuk mengatasi kondisi tersebut dalam kajian ini diuraikan langkah-langkah yang diperlukan dalam penyusunan laporan arus kas. Laporan arus kas dapat digunakan untuk mengevaluasi perubahan aktiva bersih, struktur keuangan dan kemampuan mempengaruhi arus kas, menilai kemampuan koperasi dalam menghasilkan kas, dan dapat digunakan sebagai indikator jumlah, waktu dan kepastian arus kas masa depan.Kata Kunci: Koperasi; Laporan Arus Kas
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