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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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PENGEMBANGAN PERANGKAT PEMBELAJARAN AKUNTANSI KEUANGAN I BERBASIS MASALAH UNTUK MENINGKATKAN KUALITAS PEMBELAJARAN Ni Luh Gede Erni Sulindawati
Media Komunikasi FPIPS Vol. 12 No. 2 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mkfis.v12i2.1683

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah hasil pengembangan perangkat pembelajaran dalam mata kuliah akuntansi Keuangan I : (1) dapat meningkatkan aktivitas belajar mahasiswa,(2) kendala-kendala yang ditemui, (3) solusi yang digunakan untuk mengatasi kendala-kendala,(4) dapat meningkatkan hasil belajar mahasiswa, dan (5) dapat meningkatkan profesionalisme dosen dalam mengajar. Untuk dapat mencapai tujuan tersebut maka model pengembangan perangkat pembelajaran Instructional Development Model (ID Model) dengan Subyek yang dilibatkan adalah Dosen pengajar mata kuliah dan mahasiswa Jurusan Akuntansi Universitas Pendidikan Ganesha Singaraja. Hasil penelitian menunjukkan:(1) Hasil pengembangan dapat dimanfaatkan untuk meningkatkan aktivitas belajar mahasiswa, (2) Ditemukan beberapa kendala yang ditemui mahasiswa dalam pemanfaatan perangkat pembelajaran, (3)Terhadap kendala – kendala yang ditemui sudah ditemukan solusi-solusi yang digunakan, (4)Pemanfaatan perangkat pembelajaran yang dihasilkan dapat meningkatkan hasil belajar mahasiswa, dan (5) hasil pengembangan dapat dimanfaatkan dalam peningkatan profesionalisme dosen dalam proses belajar mengajar. Kata Kunci : Perangkat Pembelajaran, dan Akuntansi Keuangan ABSTRACT This study aimed at knowing the result of developing learning equipment for Intermediate Accounting I, whether: (1) It can improve the learning activity of the students, (2) There were problems faced by the students, (3) There were solution to solve the problems, (4) It can increase the students’ achievement, (5) It can evolve the lecturers’ teaching professionalism. The learning equipment was developed by using Instructional Development Model (ID Model). The lecture of this course and the students of Accounting Department of Undiksha were involved in this study as the subject. The result of this study was: (1) the development of learning equipment increased the students’ learning activity, (2) There were problems faced by the students in using this equipment, (3) There were solution for those problems, (4) It increased the students’ achievement, (5) It evolved the lecturer’s teaching professionalism. Keyword: Learning Equipment, and Intermediate Accounting.
Internalization of Braya's Amazing Values as A Management of Business Control In Endek Clothing UKM and Klungkung Songket (Case Study Approach) Ni Ketut Sari Adnyani; I Gusti Ayu Purnamawati; Ni Luh Gede Erni Sulindawati
AKRUAL: JURNAL AKUNTANSI Vol 10 No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi 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
The Effectiveness of the Implementation of Cash Flow System Model to Enhance the Ability to Write Cash Flow Reports Ni Luh Gede Erni Sulindawati
International Journal of Social Science and Business Vol. 3 No. 2 (2019): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i2.18398

Abstract

 This study aimed at finding out the effectiveness of the cash flow system model that has been validated from experts in a focus group discussion (FGD).  This study used  the continuation off the  stages in the development method of the previous study, that is, the implementation stage.  At this implement stage the cash flow system teaching model was tested in a class of students who programed financial accounting course, one of whose learning achievements was  the ability to write cash flow reports. Data collection techniques carried out by means of observation, interview, documentation, and a learning achievement test. The study used the quantitative descriptive analysis  technique  by measuring  the students’ learning achievement  as seen from the scores they obtained in the teaching process of cash flow report writing sessions. This study was done based on the scores obtained in the process of the writing of cash flow reports. The assessment was done based on the scores obtained for the assessment process of attitude, participation, assignment and learning achievement as seen from the evaluation of the products produced. From the implementation it was found out that the students’ learning achievement in writing cash flow reports  in terms of  attitude, participation, and product  evaluation respectively  fell into a very good category.  Hence, the cash flow system model is effective for use in the teaching process
Analisis Unsur-Unsur Pendidikan Masa Lalu Sebagai Dasar Penentuan Arah Kebijakan Pembelajaran Pada Era Globalisasi Ni Luh Gede Erni Sulindawati
Jurnal Ilmiah Ilmu Sosial Vol. 4 No. 1 (2018): Jurnal Ilmiah Ilmu Sosial
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiis.v4i1.14363

Abstract

This article aims to analyze the elements of education that have been applied and problems encountered in the past, as well as determining the basis of educational policies that are applied in the globalization era. Elements of education in the past continuously strived for improvement and improvement to a better direction. Basic education policies that can be applied in the future include (1) the transformation of school education to the XX1 century, (2) need to understand the significance of modernization and modernity, (3) modern life filled with inequalities, contradictions and progress can make human lose its meaning in life, to avoid this it is recommended a general education program that gives students the ability to capture the various types of meaning contained in education, and (4) learners need more emphasis on historical education, history is a lesson given to the students to understand why a society in a given time in the past took a certain decision in the face of a particular problem. Students are gradually guided to grasp the meaning of what is behind the visible or physically felt, the students are trained to understand the meaning of the small meaning to the great meaning of the meaning of life itself.
PENGARUH ORIENTASI ETIKA IDEALISME TERHADAP PENCIPTAAN SENJANGAN ANGGARAN DI BAWAH TEKANAN KETAATAN Nyoman Ayu Wulan Trisna Dewi; Ni Luh Gede Erni Sulindawati
Jurnal Ilmiah Ekonomi Bisnis Vol 27, No 1 (2022)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.757 KB) | DOI: 10.35760/eb.2022.v27i1.4914

Abstract

Setiap individu memiliki karakter yang berbeda-beda, sehingga ketika menghadapi tekanan dari atasan untuk melakukan penyimpangan berupa senjangan anggaran, individu akan menanggapinya secara berbeda dan mengambil keputusan yang berbeda pula sesuai dengan orientasi etika masing-masing. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh orientasi etika idealisme (tinggi dan rendah) dalam kecenderungan penciptaan senjangan anggaran ketika dihadapkan dalam kondisi tekanan ketaatan. Penelitian ini menggunakan desain eksperimen 2x2 between subject. Pengujian hipotesis dalam penelitian ini menggunakan teknik Analysis of Variance (ANOVA). Hasil penelitian ini menunjukkan bahwa tekanan ketaatan dapat memengaruhi penciptaan senjangan anggaran. Selain itu, penciptaan senjangan anggaran juga dipengaruhi oleh orientasi etika idealisme. Dalam kondisi adanya tekanan ketaatan, individu dengan orientasi etika idealisme yang rendah akan cenderung menciptakan senjangan anggaran dibandingkan dengan individu dengan orientasi etika idealisme yang tinggi. Dengan demikian, individu yang memiliki orientasi etika idealisme yang tinggi cenderung untuk bersikap etis dan melakukan tindakan jujur, walaupun dihadapkan pada tekanan sosial dalam organisasi.
Analisis Sistem Pengendalian Intern Dalam Efektivitas Pengelolaan Kantor Kas Pada Lembaga Perkreditan Desa (LPD) Desa Adat Tajun Kadek Widiani; Ni Luh Gede Erni Sulindawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36750

Abstract

This study aims to determine the background of the establishment of the cash office, cash office management system, internal control system applied in the management of the cash office, and analyze the effectiveness of the internal control system applied in managing the cash office at LPD Desa Adat Tajun. This research is a qualitative descriptive study. The subject of this research is the LPD Cash Office of the Tajun Traditional Village, while the object of this research is the internal control system in managing the cash office. The data collected in this study used the methods of observation, interviews and documentation. The results of this study indicate that, 1) the background of the formation of a cash office at the LPD of the Tajun Traditional Village is an effort to meet the needs of the community inmaking loans for electronic goods, furniture, and motorcycles seeing the location of the Tajun village which is far from the city center. Improving services to the community, and providing what is not yet available in the Tajun village. 2) The cash office management system at the Tajun Traditional Village LPD goes through several stages, namely the planning, organizing, mobilizing, recording, monitoring and accountability stages. 3) the internal control system applied to the management of the Tajun Traditional Village LPD cash office includes the establishment of clear responsibilities , adequate records, insurance of company assets and employees, separation of recording and storage of assets, separation of responsibilities, use of mechanical equipment, as well as independent inspection. 4) The effectiveness of the internal control system implemented in the Tajun Village LPD cash office is considered effective based on the elements of internal control that are carried out in accordance with the criteria for achieving effective goals. Keywords: effectiveness, internal control system, management
AKUNTABILITAS GEREJA DALAM PANDANGAN ALKITABIAH DAN STEWARDSHIP THEORY DI GKPB KASIH KARUNIA SAMBANGAN Ade Riani Dorkas Kedoh; Ni Luh Gede Erni Sulindawati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.41559

Abstract

This study aims to determine the church's financial management and accountability at GKPB Kasih Karunia Sambangan in the biblical view and the view of stewardship theory. In this study, researcher used qualitative research. Data collection methods used are interviews, observation, and documentation studies. Data analysis in this study was carried out through several stages: data reduction, presenting data, interpreting, and concluding. The subject in this study is head of the Congregation, Management, Treasurer, and Member of GKPB Kasih Karunia Sambangan. Meanwhile, the object in this study is church financial accountability from a biblical view and stewardship theory at GKPB Kasih Karunia Sambangan. The results show that the church's financial management using a vertical accountability system or accountability to God is carried out by managing church cash honestly and with full responsibility and horizontal accountability or efforts to convey the treasurer to the congregation for the financial management that has been carried out.
Pengaruh Biaya Operasional, Pinjaman Perusahaan, Ukuran Perusahaan, dan Struktur Modal Terhadap Kinerja Keuangan Dimasa Pandemi Covid-19 (Studi Kasus pada PT. Usada Pak Oles): (Studi Kasus pada PT. Usada Pak Oles) Putu Puspita Damayanti; Ni Luh Gede Erni Sulindawati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.43078

Abstract

This study aims to determine and analyze the effect of operating costs, company credit, company size, and capital structure on financial performance during the pandemic covid-19. The independent variables in this study are operational costs, company credit, comany size, and capital dtructure and the dependent variabel is financial performance. The type of data usedis secondary data in the form of scientific journals and annual report of the companies. Data collection method using the documentation method. Data analyis techniques using multiplelinear analysis techniques. The results of the study partially showed that operting expenses, corporate loans and capital structures had a positive and significant effect on financial performance, while the size of the company had a negative and significant effect on financial performance.
Pengaruh Sistem Pelaporan, Kompetensi Perangkat Desa, Kepemimpinan Kepala Desa, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Banjarangkan, Kabupaten Klungkung I Nyoman Jagra Sujatnika; Ni Luh Gede Erni Sulindawati
Jurnal Akuntansi Profesi Vol. 13 No. 02 (2022): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i02.26220

Abstract

Research aims to understand the influence of reporting system, the competence of village officials, the leadership of the village head, and public participation, to successful accountability of village fundsManagement. The research is quantitative research using types of data on obtained from the questionnaire and primary is measured using likert scales.The population in this study are village officials and village institutions in all villages in Banjarangkan Subdistrict, Klungkung Regency. The sample collectiontechnique use non-probability sampling that is purposive sampling.The criteria of the samplein this study isthevillage apparatus consisting of; Village head, village secretary, head of financial affairs, head of planning affairs, and village head; village institutions including; the chairman of the LPM, the chairman of the BPD, and the chairman of the PKK; and has a minimum service period of 1 year.Data analysis techniques in this study using multiple linear regression analysis with SPSS version 24. The results of the research indicated that the variable reporting system variable (X1) has a positive and significant effect on the accountability of village funds management, the variable competency of the village apparatus (X2) has a positive and significant effect on the accountability of village funds management, the leadership variable of the village head (X3) has an effect on positive and significant effect on the accountability of village funds management, and public participation variable (X4) has a positive and significant effect on the accountability of village funds management.
Pengaruh Financial Distress, Leverage, Audit Tenure dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2019) Hani Dira Salsa Aprilia; Ni Luh Gede Erni Sulindawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.37463

Abstract

AbstrakPenelitian ini memiliki tujuan untuk mengetahui pengaruh variabel financial distress, leverage, audit tenure, dan ukuran perusahaan terhadap integritas laporan keuangan. Data yang digunakan yakni data sekunder berupa laporan tahunan serta laporan keuangan perusahaan BUMN yang terdaftar di bursa efek indonesia periode tahun 2015-2019. Teknik memilih sampel memakai purposive sampling sehingga memperoleh sampel sebanyak 17 perusahaan BUMN. Penelitian ini menggunakan statistik deskriptif dan analisis regresi linier berganda dengan program SPSS 24 untuk menganalisis data diperoleh. Hasil penelitian ini menyatakan bahwa financial distress berpengaruh negatif dan signifikan terhadap integritas laporan keuangan sedangkan leverage, audit tenure dan ukuran perusahaan berpengaruh positif dan signifikan terhadap integritas laporan keuangan. Kata kunci: Financial Distress, Leverage, Audit Tenure, Ukuran Perusahaan, Integritas Laporan Keuangan 
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