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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 Pedagogi: Jurnal Ilmu Pendidikan 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 JIA (Jurnal Ilmiah Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Asatiza: Jurnal Pendidikan Jurnal Bali Membangun Bali Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Sadharananikarana: Jurnal Ilmiah Komunikasi Hindu CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Edukasia: Jurnal Pendidikan dan Pembelajaran Journal of Artificial Intelligence and Digital Business Jurnal Administrasi Pendidikan Indonesia Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Pengabdian Masyarakat dan Riset Pendidikan JPAP (Jurnal Praktisi Administrasi Pendidikan) Ekuitas Jurnal Pnedidikan Ekonomi
Ni Luh Gede Erni Sulindawati
Universitas Pendidikan Ganesha
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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A Analisis Prediksi Kebangkrutan dan Deteksi Kecurangan Laporan Keuangan pada Perusahaan Subsektor Farmasi dan Kesehatan yang Terdaftar di BEI Periode 2021-2024 Windayani, Sang Putu; Ni Luh Gede Erni Sulindawati; Sunitha Devi
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.99174

Abstract

This study aims to analyze bankruptcy prediction, detect financial statement fraud, and examine the relationship between predicted bankruptcy and financial statement manipulation. It uses a descriptive quantitative approach with secondary data from the financial reports of pharmaceutical and health subsector companies listed on the IDX for the 2021–2024 period. The sample includes 7 companies. The results show that no companies are indicated to be bankrupt based on the Grover model. However, 4 companies are detected to have manipulated their financial statements according to the Beneish M-Score. Interestingly, although there are no signs of bankruptcy, one company has poor financial ratios and is also detected to have engaged in manipulation. These findings suggest that financial statement fraud can still occur even when bankruptcy is not imminent. This indicates that some companies may attempt to maintain a stable financial image through manipulation, despite not showing financial distress based on bankruptcy models.
ANALISIS IMPLEMENTASI PENGELOLAAN ASET TETAP BERDASARKAN PERMENDAGRI NO. 7 TAHUN 2024 DI DINAS PEKERJAAN UMUM DAN TATA RUANG KABUPATEN BULELENG Ihfadna Al Insani; Desak Nyoman Sri Werastuti; Ni Luh Gede Erni Sulindawati
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99239

Abstract

Fixed assets owned by regional governments require special attention in their management due to the ongoing issues that indicate the need for evaluation and improvement to ensure compliance with applicable regulations. This study aims to analyze the management of fixed assets at Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng based on Permendagri No. 7 Tahun 2024. A qualitative descriptive approach was employed, with data collected through interviews, observations, and documentation. The results show that the Dinas PUTR Kabupaten Buleleng has implemented fixed asset management following the eleven stages stipulated in Permendagri No. 7 Tahun 2024, including needs planning and budgeting; procurement; utilization; safeguarding and maintenance; appraisal; transfer; disposal; elimination; administration; as well as guidance, supervision, and control. The implementation also reflects the foundational principles of asset management. This achievement is supported by several enabling factors, including effective interdepartmental communication, the use of the SIPD system to streamline tasks, proactive personnel disposition, and a clear bureaucratic structure, which collectively enhance asset management effectiveness. However, despite compliance with regulations, Dinas PUTR Kabupaten Buleleng still faces several challenges in practice, including limited human resources and weak oversight. Therefore, it is necessary to improve staff capacity, strengthen internal control and supervision systems, and optimize the use of information technology to ensure that fixed asset management becomes more efficient, effective, accountable, and transparent.  
Pengaruh Social Corporate Responsibility, Kepemilikan Institusional, Dan Kepemilikan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia Gede Joddy Rayadi; Ni Luh Gede Erni Sulindawati; Nyoman Suadnyana Pasek
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100137

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR), Institutional Ownership, and Managerial Ownership on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research addresses the ongoing challenges in the energy sector related to sustainability pressures and declining financial performance. A quantitative method was employed using multiple linear regression on 51 firm-year observations that met the sample criteria. The findings reveal that both CSR and Institutional Ownership have a positive but statistically insignificant effect on Return on Equity (ROE), while Managerial Ownership shows a positive and significant effect. These results suggest that managerial ownership plays a crucial role in enhancing financial performance, supporting the agency theory proposition that aligning managerial and shareholder interests can lead to more effective corporate governance and improved firm outcomes.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Telekomunikasi yang Terdaftar di BEI Pada Tahun 2020-2024 Ni Kadek Dwi Pradnya Dewi; Ni Luh Gede Erni Sulindawati; Putu Riesty Masdiantini
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100603

Abstract

This study aimed to examine the effect of independent board of commissioners, managerial ownership, institutional ownership, and audit committee on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research problem was motivated by the lack of good corporate governance implementation in telecommunication companies and the decline in financial performance. The population consisted of all telecommunication companies listed on the IDX from 2020 to 2024. Data collection was conducted using the documentation method, and the sample was selected through purposive sampling. The final sample included 17 companies, with a total of 85 observations. The data were analyzed using multiple linear regression analysis. The results of the study indicated that, partially, the independent board of commissioners, managerial ownership, institutional ownership, and audit committee had a significant positive effect on financial performance. These findings implied that strengthening corporate governance through the roles of independent commissioners, managerial ownership, institutional ownership, and an effective audit committee could promote the sustainable improvement of a company's financial performance.
Pengaruh Faktor Pola Asuh Orang Tua, Kompetensi Pedagogik Guru dan Motivasi Berprestasi terhadap Prestasi Belajar Siswa di SMA Negeri Satu Atap Lembongan Maheyeti, Candra Manik; Ariawan, I Putu Wisna; Sulindawati, Ni Luh Gede Erni
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 4 No. 2 (2023): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v4i2.693

Abstract

The research in this thesis is motivated by the many teacher competencies that have not been achieved in accordance with the National Education System Law No. 20 of 2003 Article 39 Paragraph 2. And also the parenting style of parents who tend not to support children's education because they have to help parents because of work and economic demands. The type of research used by this research is quantitative research with an "ex-post facto" approach. Data collection is carried out by questionnaire instrument. Data analysis and hypothesis testing in this study used multiple regression. The results showed (1) There is a significant influence between parenting style on student achievement at SMA Negeri Satu Atap Lembongan as shown from tcalculate > ttable (3,840 > 1.972), the significance value of t for the parenting variable is 0.000 and the value is smaller than the probability of 0.05 (0.000 < 0.05) (2) There is a significant influence between teacher pedagogic competence on student achievement at SMA Negeri Satu Atap Lembongan Shown from tcount > ttable (2.920 > 1.972). The significance value of t for the teacher's pedagogic competency variable is 0.004 and the value is smaller than the probability of 0.05 (0.004 < 0.05). (3) There is a significant influence between achievement motivation on student achievement at SMA Negeri Satu Atap Lembongan as shown from the ttable > (2,314 > 1,972). The significance value of t for the motivational variable is 0.021 and the value is smaller than the probability of 0.05 (0.021 < 0.05). (4) There is a significant influence between parenting, teacher pedagogic competence and achievement motivation on student achievement at SMA Negeri Satu Atap Lembongan as shown from Fhitung > Ftabel (11,975> 2.65). The significance value of the concurrent test (F test) is 0.000 and the value is smaller than the probability of 0.05 (0.000 < 0.05).
Peranan Guru dalam Meningkatkan Karakter Disiplin Dansopan Santun Siswa di SD Tri Hita Alam ECO School Denpasar Elmiani, N.W.S; Sulindawati, Ni Luh Gede Erni; Werang, B.R
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 4 No. 2 (2023): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v4i2.694

Abstract

Education has a crucial role in shaping the character of students, including the character of discipline and manners. This study aims to explore the role of teachers in improving the character of discipline and manners of students at SD Tri Hita Alam Eco School, Denpasar. The background of the research refers to actual problems in schools related to student discipline and manners. The research method used is a qualitative approach with case studies. Data were collected through observation, interviews, and analysis of related documents. The results showed several problems, including students arriving late, not obeying the dress code, and lack of manners towards teachers. The role of teachers in improving student character is very important. Teachers are not only teachers, but also as good guides and examples. Therefore, this study describes the role of teachers in shaping the character of discipline and manners of students. Teachers act as facilitators of learning, motivators, and enforcers of rules. The conclusion of this study shows that the role of teachers is very significant in improving the character of discipline and manners of students. It takes cooperation between teachers, schools, and parents to create an educational environment that supports the formation of student character.
Hubungan Efikasi Diri, Dukungan Orang Tua, dan Motivasi Berprestasi dengan Prestasi Belajar Fisika Siswa SMAN 1 Giri Banyuwangi Wulandari, Hildawati; Werang, Basilius Redan; Sulindawati, Ni Luh Gede Erni
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 1 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i1.708

Abstract

The purpose of this study is to analyze (1) the relationship of self-efficacy with physics learning achievement of SMA Negeri 1 Giri Banyuwangi students, (2) the relationship of parental support with physics learning achievement of SMA Negeri 1 Giri Banyuwangi students, (3) the relationship of achievement motivation with physics learning achievement of SMA Negeri 1 Giri Banyuwangi students, and 4) the relationship of self-efficacy, parental support, and achievement motivation with the achievement of studying physics at SMA Negeri 1 Giri Banyuwangi. This type of research is correlational research with an ex-post-facto research design. The value of the reliability coefficient of self-efficacy questionnaires, parental support, and achievement motivation was 0.809, 0931, and 0.723, respectively, while the students' physics learning achievement test was 0.831. The results of this study showed that 1) there was a positive relationship between self-efficacy and physics learning achievement with an effective contribution of 3.13%, 2) there was a positive relationship between parental support and physics learning achievement with an effective contribution of 61.5%, 3) there was a positive relationship between achievement motivation and physics learning achievement with an effective contribution of 9.29%, and 4) there was a positive relationship between self-efficacy, Parental support, and achievement motivation with physics learning achievement with an effective contribution of 73.92%.
Kontribusi Implementasi Manajemen Berbasis Nilai-Nilai Kearifan Lokal Tri Hita Karana, Kepemimpinan, Budaya Organisasional dan Kepuasan Kerja Terhadap Kinerja Pegawai di Perumda Bhukti Praja Sewakadarma di Kota Denpasar Astriani, Ni Putu Dian; Agung, Anak Agung Gede; Sulindawati, Ni Luh Gede Erni
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 1 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i1.715

Abstract

This study aims to assess several aspects regarding the performance of State High School teachers in Denpasar City, namely: 1) the level of determination of transformational leadership on teachers' performance, 2) the level of determination of work ethic on teachers' performance, 3) the level of determination of organizational commitment on teachers' performance, 4) the level of determination of work motivation on teachers' performance, and 5) the combined determination of transformational leadership, work ethic, organizational commitment, and work motivation on the performance of State High School teachers in Denpasar City. The study employed an "ex-post facto" approach with a large sample of 233 participants. The findings revealed significant insights: Firstly, there was a significant determination between transformational leadership and teachers' performance, with a correlation coefficient of 0.433 and an effective contribution of 9.01%. Secondly, there was a significant determination between work ethic and teachers' performance, with a correlation coefficient of 0.314 and an effective contribution of 4.71%. Thirdly, there was a significant determination between organizational commitment and teachers' performance, with a correlation coefficient of 0.255 and an effective contribution of 0.38%. Fourthly, there was a significant determination between work motivation and teachers' performance, with a correlation coefficient of 0.513 and an effective contribution of 19.01%. Finally, collectively, there was a significant determination between transformational leadership, work ethic, organizational commitment, and work motivation on teachers' performance, with a double correlation coefficient of 0.575 and a determination of 33.1% on the performance of State High School teachers in Denpasar City.
Kontribusi Sertifikasi Guru, Motivasi Kerja, dan Supervisi Akademik Terhadap Kinerja Guru Sekolah Dasar di Gugus III Kecamatan Penebel Kabupaten Tabanan Yulastiningtiyas, Ni Wayan; Sulindawati, Ni Luh Gede Erni; Werang, Basilius Redan
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 1 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i1.1352

Abstract

This study aims to (1) describe the contribution of teacher certification to the performance of elementary school teachers in Cluster III, Penebel District, Tabanan Regency, (2) describe the contribution of work motivation to the performance of elementary school teachers in Cluster III, Penebel District, Tabanan Regency, (3) describe the contribution of academic supervision to the performance of elementary school teachers in Cluster III, Penebel District, Tabanan Regency, (4) describe the contribution of teacher certification, work motivation, and academic supervision together to the performance of elementary school teachers in Cluster III, Penebel District, Tabanan Regency. This study is an "ex-post facto" study with a sample size of 35 taken using the proportional random sampling technique from a population of 38 schools. Data were collected using a questionnaire. Data analysis was carried out using the product moment correlation technique, multiple regression, and partial correlation. The results of the study show that: (1) there is a positive and significant contribution of teacher certification to the performance of elementary school teachers in Cluster III, Penebel District, Tabanan Regency with a correlation coefficient of 0.520 and an effective contribution of 12.28%, (2) there is a positive and significant contribution of work motivation to the performance of elementary school teachers in Cluster III, Penebel District, Tabanan Regency with a correlation coefficient of 0.653 and an effective contribution of 24.49%, (3) there is a positive and significant contribution of academic supervision to the performance of elementary school teachers in Cluster III, Penebel District, Tabanan Regency with a correlation coefficient of 0.679 and an effective contribution of 26.63%, (4) there is a positive and significant contribution together of teacher certification, work motivation and academic supervision to the performance of elementary schools in Cluster III, Penebel District, Tabanan Regency with a correlation coefficient of 0.796 and a contribution of 63.4%.
Kontribusi Gaya Kepemimpinan, Motivasi Kerja, Iklim Kerja Dan Kepuasan Kerja Terhadap Kinerja Pegawai di Lingkungan Biro AKPK Undiksha. Tesis. Administrasi Pendidikan, Program Pascasarjana Universitas Pendidikan Ganesha. Natarini, Luh Rini; Dantes, Kadek Rihendra; Sulindawati, Ni Luh Gede Erni
Jurnal Administrasi Pendidikan Indonesia Vol. 14 No. 2 (2023)
Publisher : Pascasarjana Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jurnal_ap.v14i2.1856

Abstract

This study aims to 1) analyze the contribution of leadership style to employee performance in the AKPK Undiksha environment, 2) analyze the contribution of work motivation to employee performance in the AKPK Undiksha environment, 3) analyze the contribution of the work climate to employee performance in the AKPK Undiksha environment, 4) analyze the contribution job satisfaction on employee performance in Undiksha AKPK environment, 5) analyze the contribution of leadership style, work motivation, work climate and job satisfaction to employee performance in Undiksha AKPK environment simultaneously. This research is an ex post-facto research. The population which is also the sample in this study are all employees in the Undiksha AKPK environment, totaling 40 employees. The independent variables in this study are leadership style, work motivation, work climate and job satisfaction, while the dependent variable is employee performance. The data collection method used in this study was a questionnaire. Data analysis used in this study is multiple regression and partial correlation. Based on the research that has been done, it is concluded that: 1) there is a significant contribution of leadership style to employee performance in the Undiksha AKPK environment, 2) there is a significant contribution of work motivation to employee performance in the Undiksha AKPK environment, 3) there is a significant contribution to the work climate employee performance in Undiksha AKPK environment, 4) there is a significant contribution of job satisfaction to employee performance in Undiksha AKPK environment, and 5) there is a simultaneous significant contribution of leadership style, work motivation, work climate and job satisfaction to employee performance in Undiksha AKPK environment.
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 Ayu Putri Name Alicia 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 ema yohana br sinambela 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 Ayu Yuni 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 Dwita Atmaja 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 Jennifer Cola Elizabeth Simbolon 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 Indiana 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 wiraksini 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 . 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 Melinda Safira Remi Pay 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 Dewi 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 Komang Ristia Septiari 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 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 Ary Widnyana Putri 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 Dila Purnami Swari 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 Vivi Puspartini 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 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