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EFEKTIVITAS PENGELOLAAN DANA PADA BADAN USAHA MILIK DESA KERTA DANU MANDARA DI DESA SONGAN A ., Ni Kadek Diah Candra Kartika; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Made Arie Wahyuni, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.10451

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas pengelolaan dana pada Badan Usaha Milik Desa Kerta Danu Mandara di Desa Songan A.Apakah sudah efektif dan sesuai dengan prinsip umum pengelolaan Badan Usaha Milik Desa (BUMDes). Jenis penelitian ini adalah penelitiankualitatif dimana metode kualitatif adalah mengolah data dengan lebih banyak mengumpulkan data dan menguraikannya secara menyeluruh dan sesuai dengan permasalahan yang sedang diteliti, sehingga akan diperoleh suatu hasil dari pengolahan data yang disebut hasil penelitian. Data yang digunakan adalah data primer dan data sekunder. Berdasarkan hasil penelitian diperoleh simpulan bahwa pengelolaan dana yang dilakukan pada Badan Usaha Milik Desa (BUMDes) Kerta Danu Mandara dilakukan secara tidak transparan dikarenakanpengelolaan dana hanya dilakukan oleh pengelola dan pendamping BUMDes Kerta Danu Mandara. Selain itu terdapat kendala dalam usaha dagang dan usaha Rumah Tangga Sasaran (RTS), namun dalam usaha kredit umum tidak terdapat suatu kendala. Hal ini menyebabkan pengelolaan dana yang terjadi pada BUMDes Kerta Danu Mandara hanya memenuhi 81% kategori, dan termasuk ke dalam kriteria cukup efektif. Kata Kunci : EfektivitasPengelolaan Dana BUMDes This research aims at knowing the effectiveness of fund management on BUMDes Kerta Danu Mandara in Songan A Village. Has it been effective and in accordance with the general management principles of BUMDes? This is qualitative research in which it processes the data by collecting more data and explaining it comprehensively and in accordance with the problems being researched, so a result of data analysis will be got called reseach result. The data used is primary and secondary data. Based on the study a conclusion is got that fund management on BUMDes Kerta Danu Mandara is untransparantly done because the fund management is only done by the manager and companion of BUMDes Kerta Danu Mandara. Besides, there are obstacles in trading business and targetted household business, yet there is no obstacle in general credit business. This case causes the fund management on BUMDes Kerta Danu Mandara only fulfills 81% category, and it belongs to fairly effective criteria. keyword : The effectiveness of BUMDes fund management
PENGARUH PENGENDALIAN INTERNAL, BUDAYA ETIS ORGANISASI, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KABUPATEN JEMBRANA ., Ni Made Dwitia Martini Dewi; ., Gede Adi Yuniarta, S.E.Ak, M.Si.; ., Made Arie Wahyuni, S.E., M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14109

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, budaya etis organisasi, dan kesesuaian kompensasi terhadap kecenderungan kecurangan (fraud) akuntansi pada Koperasi Simpan Pinjam di Kabupaten Jembrana. Populasi dalam penelitian ini adalah seluruh KSP di Kabupaten Jembrana yaitu sebanyak 32 KSP. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Dan dianalisis dengan analisis regresi linier berganda dengan program SPSS 24 for windows. Hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud) akuntansi pada Koperasi Simpan Pinjam di Kabupaten Jembrana, (2) budaya etis organisasi berpengaruh negatif dan tidak signifikan terhadap kecenderungan kecurangan (fraud) akuntansi pada Koperasi Simpan Pinjam di Kabupaten Jembrana, dan (3) kesesuaian kompensasi berpengaruh positif dan tidak signifikan terhadap kecenderungan kecurangan (fraud) akuntansi pada Koperasi Simpan Pinjam di Kabupaten Jembrana.Kata Kunci : Budaya, Kecurangan, Kompensasi, Pengendalian Internal. This study aimed at investigating the impact of internal control, culture of organizational ethic and appropriateness of compensation on the tendency of accounting fraud on Saving and Loan Cooperatives in Jembrana regency. The population in this study were all 32 Saving and Loan Cooperatives in Jembrana regency. The method applied in this study was quantitative method with primary data collected from questionnaires data measured using the Likert scale. The data were analyzed by applying double linear regression analysis assisted by SPSS 24 program for windows.The results of the analysis showed that (1) internal control had negative and significant impact on the tendency of accounting fraud at Saving and Loan Cooperatives in Jembrana regency, (2) culture of organizational ethic had negative and insignificant impact on the tendency of accounting fraud at Saving and Loan Cooperatives in Jembrana regency,(3) appropriateness of compensation had positive and insignificant impact on the tendency of accounting fraud at Saving and Loan Cooperatives in Jembrana regency.keyword : culture, fraud, compensation, internal control
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana LPD Dewi, Putu Satcitananda; Wahyuni, Made Arie
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26330

Abstract

This study aimed to obtain evidence of the effect of organizational culture, histleblowing, internal control systems, and individual morality on fraud prevention in the management of LPD funds. This study used numerical analysis of these variables, therefore esearchers use a quantitative approach. The population in this study were all employees working in LPDs in Karangasem sub-district, as many as 57 employees. The sample in this study as determined by saturation sampling (census) which means that the entire population was  made a research sample. Data were collected using a questionnaire with Likert scale. Then the data were analyzed using regression analysis tests with the help of SPSS version 18. The results showed that organizational culture, whistleblowing, internal control systems and Individual morality has a positive effect on fraud prevention.
Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa Armelia, Putu Ayu; Wahyuni, Made Arie
Vokasi : Jurnal Riset Akuntansi Vol 9, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v9i2.26125

Abstract

This study aims to determine the effect of village apparatus competence, effectiveness of internal control, and moral sensitivity on fraud prevention in village financial management in the Banjar District. This study uses a quantitative approach. The research sample consisted of 51 respondents consisting of the village head, treasurer, and the chairman of the Village Consultative Body (BPD) from 17 villages in the Banjar District, determined by the nonprobability..sampling..method, namely purposive sampling. The type of data used is a questionnaire distributed directly to respondents. The data analysis technique used is multiple linear regression analysis and the presentation of data is assisted with the SPSS 22 program for windows. The results of this study indicate that the competence of village officials does not affect fraud prevention in village financial management, the effectiveness of internal control has positive and significante effect on fraud prevention in village financial management and moral sensitivity has a positive and significant effect on fraud prevention in village financial manageme inthe District Banjar Buleleng Regency.
Pengaruh Capital Adequancy Ratio, Non Performing Loan, Tingkat Perputaran Kas, dan Biaya Operasional Pendapatan Operasional Terhadap Profitabilitas (Studi Pada LPD Se-Buleleng Barat Yang Terdaftar Pada Lplpd Periode 2014-2016) Budi, Kadek Setia; Wahyuni, Made Arie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26240

Abstract

This study aims to examine the effect of Capital Adequancy Ratio, Non Performing Loans, Cash Turnover Rate and Operating Costs Operating Income on Profitability. The research sample consisted of 57 Village Perredita Institutions, determined by the purposive sampling method. The data used is secondary data. Data analysis techniques using the classic assumption test, multiple linear regression tests such as t test, f test and the coefficient of derivation. The results showed (1) Capital Adequancy Ratio had a positive and significant effect on profitability with a value of t = sig 0.005, (2) Non Performing Loans had a negative and significant effect on profitability with a t-sig value of 0,000, (3) Cash turnover rate had a positive effect and significant to profitability with a value of t = 0.05, (4) Operating Costs Operating Income Profitability has a negative and significant effect on profitability with a value of t = 0.001, (5) Capital Adequancy Ratio, Non Performing Loans, Cash Turnover Rate and Operational Costs Operating Income simultaneous effect on profitability with a value of f = sig 0,000.
Pengaruh Perputaran Persediaan, Pertumbuhan Penjualan, Tingkat Harga Pokok Penjualan (HPP), dan Inflasi Terhadap Profitabilitas PT. Perikanan Nusantara (Persero) Cabang Benoa Tahun 2016-2018 Arta, Komang Susila; Wahyuni, Made Arie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.25990

Abstract

The purpose of this research is to analyze how profitability is affected by inventory turnover, sales growth, COGS levels, and inflation. This research includes quantitative research that uses statistical data analysis, such as normality, autocorrelation, multicollinearity, and heteroscedasticity tests which include the classical assumption test and multiple linear regression analysis consisting of the t test and the coefficient of determination (R2) test. The place to do this research is: PT. Perikanan Nusantara (Persero) Branch of Benoa. The study population of 36 months was taken from the monthly financial statements. From the research that has been done, it gives the following results; 1). Inventory turnover has a positive and significant effect on profitability of 48.9%, 2). Sales growth has a positive and significant effect on profitability of 39.2%. 3). The level of COGS has a positive and significant effect on profitability of 69.2%. 4). Inflation has no effect on profitability of 0%. 5). Inventory turnover, sales growth, COGS levels and inflation simultaneously have a positive and significant effect of 94.9% at PT. Perikanan Nusantara (Persero) Branch of Benoa in 2016-2018.
Determinan Minat Berinvestasi Mahasiswa di Pasar Modal Sriasih, Ni Putu; Wahyuni, Made Arie
Ekuitas: Jurnal Pendidikan Ekonomi Vol 8, No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v8i2.26884

Abstract

The purpose of this study was to determine the effect of investment knowledge, minimum investment capital and technological advances on investment interest in the capital market. This study uses a quantitative approach. Data were collected using a questionnaire as a research instrument. The data used is primary data because data is obtained directly from respondents' answers to the statements contained in the questionnaire. The population in this study were all students of the S1 Accounting Study Program, Faculty of Economics, Ganesha University of Education. The sampling technique used purposive sampling method, so that 245 respondents were obtained. This study uses multiple linear regression analysis techniques assisted by the SPSS 20.0 for Windows program. The results of this study indicate that investment knowledge (X1), minimum investment capital (X2) and technological progress (X3) each have a positive effect on the interest in investing in the capital market.
Determinan Ketepatan Pelaporan Keuangan pada Koperasi Serba Usaha di Kabupaten Bangli Satwika, Ni Nengah Meri Angga; Wahyuni, Made Arie
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29802

Abstract

This research was conducted to examine the effect of SPI, HR competence, IT management, and profitability on the accuracy of cooperative financial reporting. The research was conducted at the Multipurpose Cooperative in Bangli Regency. The sample in this study was 20 KSU using purposive sampling technique. The respondents of each KSU consist of 4 people, namely the chairman, treasurer, cashier and supervisor of the cooperative. Technique data by distributing questionnaires. Then the data were analyzed using descriptive statistical analysis, classical assumption test, multiple linear regression analysis. Presentation of data was assisted by the SPSS 20 for windows program. The research shows that: SPI, HR competence, IT utilization, and profitability have a positive effect on the accuracy of KSU's financial reporting.
Analisis Laporan Keuangan Dalam Memprediksi Kebangkrutan Dengan Model Springate Dan Model Grover Pada Perusahaan Pertambangan Erawan, Putu Rahadi; Wahyuni, Made Arie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.32431

Abstract

This study aims to analyze the prediction of bankruptcy of mining companies listed on the BEI for the 2014-2018 period used the Springate and Grover model analysis method. The sample companies used in this study were 9 companies obtained by purposive sampling and observation for 5 years resulting in amount sample becomes 45 sample. The type of data used is secondary data, while the data collection techniques are obtained from historical data from mining companies, financial reports published by the BEI and literature studies. The data analysis technique used is the Springate model and the Grover model. The results of this study indicate that 1). The results of the analysis the Springate and Grover models can analyze the potential for financial distress well. 2). There are differences in the analysis of results between the two models and the Springate model is the most predictive in analyzing the potential for bankruptcy..  
Implementasi Sak Emkm Dalam Penyusunan Laporan Keuangan (Studi Kasus Pada UD Biyanta Sokasi Desa Tigawasa) Priyanto, Kadek Indra Dwi; Wahyuni, Made Arie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.30721

Abstract

Understand the financial reporting compiled in UD UMKM. Byanta Sokasi is the aim of the following research which must be adjusted to the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The use of descriptive qualitative techniques is applied to the following research, in which the researching person conducts direct field observations and collects data on the things to be analyzed based on the monitoring and what the researcher knows. The research activity was held at UD Biyanta Sokasi which is located in Tigawasa Village, Banjar District, Buleleng Regency. Sources of data in this study include secondary data and primary data. Direct observation, interviewing, and documentation were chosen as the methods of collecting data for this research. A data analyzer is used which includes data reduction, presenting data, and analyzing data and then drawing conclusions.The research findings found that UD Biyanta Sokasi in the middle of making financial reports did not implement SAK EMKM. This is because the owners do not understand accounting and the owners think that the simple recording they do is enough and most importantly they can understand the records they make even though they do not match the rules and regulations that apply.   
Co-Authors ., A.A Yoga Mahadinata W.p ., Ade Diana Rosanty ., Ani Karoma ., Bucek Asa Prasista ., Dewa Ayu Vivi Apriliani ., Dimas Bayu Budi Raharja ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Elia Galuh Candraningtiyas ., Esy Noviantari ., Faozan Akbar ., Fitra Safitri ., Gd Agus Angga Wijaya ., Gede Adi Kusuma Wardana ., Gede Anton Mardiana ., Gede Doni Dharmawan ., Gede Erika Wijaya ., Gede Mandirta Tama ., Gede Teri Andika Yasa ., I Dewa Ayu Eka Septyastini ., I Dewa Ayu Manika s ., I Gede Andi Suta Darmawan ., I Gede Rudi Sutrisna ., I Gst Agung A Densi Wulandari ., I Gusti A. Arya Jayaningrat ., I Gusti Ayu Trisha Sulina ., I Kadek Dwi Gede Surya Widarta ., I Ketut Gede Wiguna Sastra ., I Ketut Yoni Mahadharma Isvara ., I MADE AGUS ARNADI ., I Made Indra Jaya ., I Made Juli Arta Yasa ., I Nyoman Widyantara ., I Pt.Andi Suarjaya Putra ., I WAYAN WIDIARTHA ., Kadek Adi Wira Darma ., Kadek Amerta Sedana ., KADEK BELLA YANTI ., Kadek Bily Jaya Ari ., Kadek Cintya Prasita ., Kadek Darianti ., Kadek David Warisando ., Kadek Diah Puspareni ., Kadek Irma Aryanita Putri ., Kadek Okik Indrawan ., Kadek Pande Astrawan ., Kadek Payas Suputra ., Kadek Septa Riadi ., KADEK SUTRISNA ., Kadek Yudha Sutardi ., Ketut Agus Ari Wiadnyana ., Ketut Durya Dewi ., Ketut Hary Juniawan ., Ketut Putriasih ., Ketut Utama Yasa ., Komang Adisanjaya ., Komang Ari Saputra ., Komang Leela Shanti Devy ., Komang Noviani ., Komang Satria Dharma Yuda ., Komang Sindy Pramesti ., Komang Tri Kartika Dewi ., Komang Yunita Sari ., LUH DE BUDIASIH ., Luh Ella Fajar Kulawangsa ., Luh Febri Indrayani ., Luh Putu Kania Asri Wahyuni Pratami ., Luh Putu Kartika Sari Dewi ., Luh Yeni Merta Sari ., MADE WAHYU PRAMITA ., Martin Sari Putra ., Ni Ayu Putu Uma Dewi ., Ni Kadek Diah Candra Kartika ., Ni Kadek Dwi Antari ., Ni Kadek Lisnawati ., Ni Kadek Siska Agusyani ., Ni Kadek Yuniari ., Ni Komang Nita Trisna Yani ., Ni Komang Yoni Rahayu ., Ni Luh Ayu Suaslioni ., Ni Luh Ayuasri Sulistyawati ., Ni Luh Cintya Sudarningsih ., Ni Luh Gede Sulisnayanti ., Ni Luh Putu Ayu Diah Puspayanthi ., Ni Luh Putu Ayu Lastri Pramiswari ., NI MADE DWI ARTINI ., Ni Made Dwitia Martini Dewi ., Ni Made Gita Chintyana ., Ni Made Marlila Rilantini ., Ni Made Masri Wulandari ., Ni Made Mukti Nurwahyuni ., Ni Made Natallina Kusumayani ., Ni Made Noviana Chintya Devi ., Ni Made Oka Tyastiari ., Ni Made Sari ., Ni Made Sri Lestari ., Ni Made Tri Yuni Hartati ., Ni Made Yuli Sawitri ., Ni Nengah Deti ., Ni Nengah Suci Arjani ., NI NY AYU BUDIANTARI ., Ni Nyoman Dhiras Hardyanti ., Ni Putu Amelia Santi Dewi ., NI PUTU AYU ASTITI SARI ., Ni Putu Ayu Primayanti ., Ni Putu Debby Widyantari ., NI PUTU PRADNYA D ., Ni Putu Wira Ayu Pradnyani ., Nyoman Ayu Mahendra Dewi ., Nyoman Indrawan ., Nyoman Kiki Cempaka Dewi ., Nyoman Meji Ratnasari ., Nyoman Rika Jayanti ., Pande Md. Buana Widananta ., Putu Adhitya Hari Wiguna ., Putu Agus Surya Permana ., PUTU CANDRA ARDIANA PUTRA ., Putu Desy Liantini ., Putu Feny Kharisma Dewi ., Putu Ivania Cecilia ., Putu Megi Arimbawa ., Putu Meila Pratiwi ., Putu Pratiwi Warapsari ., Putu Sariani ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Wirma Yanti ., Shanti Widianing s ., Theresa Zerlina ., Wahyu Dwi Prasojo ., Wiwik Lepang Kristiana A.A Yoga Mahadinata W.p . Ade Diana Rosanty . Agustina, Luh Putu Mia Alfina Yanti, Ni Ketut Irna Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anantawikrama Tungga Atmaja Anantawikrama Tungga Atmaja Andika Surya Pratama Angelina, Kadek Chintya Angesti, Ni Kadek Dwi Ani Karoma . Anjani, Ni Putu Petty Ariestina, Desak Made Rieska Armelia, Putu Ayu Arta, Komang Susila Ary Apriliana Dewi Arya Teja, I Gusti Made Agung Atmaja, Anantawikrama Tungga Atmaja, I Nyoman Satria Wira Ayu Astini, Ni Komang Ayu Trisna Devilaksmi Bucek Asa Prasista . Budi Setiawan, Ketut Rian Budi, Kadek Setia Darmasari, Luh Budi Datu, Laurencia Agatha Desak Made Rieska Ariestina Desak Putu Pratiwi Desak Putu Putri Maryastini Devilaksmi, Ayu Trisna Dewa Ayu Vivi Apriliani . Dewi, Ary Apriliana Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Nyoman Aprilia Kartika Dewi, Putu Citra Puspita Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Satcitananda Diantari, Pande Putu Maesiya Diantriasih, Ni Komang Dimas Bayu Budi Raharja . Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Elia Galuh Candraningtiyas . Erawan, Putu Rahadi Esy Noviantari . Faozan Akbar . Fitra Safitri . Gd Agus Angga Wijaya . Gede Adi Kusuma Wardana . Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Adi Yuniarta, SE.AK . Gede Anton Mardiana . Gede Doni Dharmawan . Gede Erika Wijaya . Gede Mandirta Tama . Gede Teri Andika Yasa . Gusti Ayu Ketut Rencana Sari Dewi Gusti Ayu Ketut Rencana Sari Dewi Gusti Ayu Mega Surya Putri . Gusti Ayu Wulandita Yuliawati I Dewa Ayu Eka Septyastini . I Dewa Ayu Manika s . I Gede Agus Pertama Yudantara I Gede Andi Suta Darmawan . I Gede Rudi Sutrisna . I Gst Agung A Densi Wulandari . I Gusti A. Arya Jayaningrat . I Gusti Ayu Purnamawati I Gusti Ayu Purnawati I Gusti Ayu Trisha Sulina . I Gusti Made Agung Arya Teja I Kadek Dwi Gede Surya Widarta . I Ketut Gede Wiguna Sastra . I Ketut Yoni Mahadharma Isvara . I MADE AGUS ARNADI . I Made Indra Jaya . I Made Juli Arta Yasa . I Nyoman Putra Yasa I Nyoman Widyantara . I Pt.Andi Suarjaya Putra . I Putu Ananda Citra I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto I Putu Wahyu Mandala I WAYAN WIDIARTHA . intan handayani Kadek Adi Wira Darma . KADEK ALDI Kadek Amerta Sedana . Kadek Ayu Monica Pastika Putri KADEK BELLA YANTI . Kadek Bily Jaya Ari . Kadek Cintya Prasita . Kadek Darianti . Kadek David Warisando . Kadek Desi Rukmana Sari Kadek Diah Puspareni . Kadek Ditha Handayani Kadek Indra Dwi Priyanto Kadek Irma Aryanita Putri . Kadek Okik Indrawan . Kadek Pande Astrawan . Kadek Payas Suputra . Kadek Septa Riadi . Kadek Setia Budi KADEK SUTRISNA . Kadek Yudha Sutardi . Ketut Agus Ari Wiadnyana . Ketut Durya Dewi . Ketut Hary Juniawan . Ketut Putriasih . Ketut Rian Budi Setiawan Ketut Utama Yasa . Kintan Fabella Mutia Komang Adisanjaya . Komang Ari Saputra . Komang Dinda Pramesti Komang Leela Shanti Devy . Komang Noviani . Komang Pande Rita Septiani Komang Riska Pratiwi Komang Satria Dharma Yuda . Komang Sindy Pramesti . Komang Susila Arta Komang Tri Kartika Dewi . Komang Widiartini Komang Yunita Sari . Kurniawa, Putu Sukma Laurencia Agatha Datu Lisa Yanti, Ni Putu Lucy Sri Musmini Luh Budi Darmasari LUH DE BUDIASIH . Luh Ella Fajar Kulawangsa . Luh Febri Indrayani . Luh Gede Kusuma Dewi Luh Gede Kusuma Dewi Luh Mulyani Luh Putu Kania Asri Wahyuni Pratami . Luh Putu Kartika Sari Dewi . Luh Putu Suryantini Luh Yeni Merta Sari . M.Pd. S.Pd. Luh Indrayani . Made Adi Wiadnyana Made Aristia Prayudi MADE WAHYU PRAMITA . Mandala, I Putu Wahyu MARSINI, NI LUH YENI Martika Cahayani Martin Sari Putra . Mayasari, Ni Made Dwi Ariani Mulyani, Luh Mutia, Kintan Fabella Ni Ayu Putu Uma Dewi . Ni Kadek Diah Candra Kartika . Ni Kadek Dwi Angesti Ni Kadek Dwi Antari . Ni Kadek Lisnawati . Ni Kadek Sinarwati Ni Kadek Siska Agusyani . Ni Kadek Umi Sawitri Ni Kadek Yeni Purnami Ni Kadek Yuniari . Ni Ketut Rasmini Ni Komang Diantriasih Ni Komang Mita Audita Pratana Riandika Ni Komang Nita Trisna Yani . Ni Komang Yoni Rahayu . Ni Luh Ayu Suaslioni . Ni Luh Ayuasri Sulistyawati . Ni Luh Cintya Sudarningsih . Ni Luh Gede Erni Sulindawati Ni Luh Gede Sulisnayanti . Ni Luh Putu Ayu Diah Puspayanthi . Ni Luh Putu Ayu Indrawati Putri Ni Luh Putu Ayu Lastri Pramiswari . Ni Luh Yeni Marsini NI MADE DWI ARTINI . Ni Made Dwitia Martini Dewi . Ni Made Gita Chintyana . Ni Made Marlila Rilantini . Ni Made Masri Wulandari . Ni Made Mukti Nurwahyuni . Ni Made Natallina Kusumayani . Ni Made Noviana Chintya Devi . Ni Made Oka Tyastiari . Ni Made Sari . Ni Made Sri Lestari . Ni Made Tri Yuni Hartati . Ni Made Yuli Sawitri . Ni Made Yulianingsih Ni Nengah Deti . Ni Nengah Meri Angga Satwika Ni Nengah Suci Arjani . NI NY AYU BUDIANTARI . Ni Nyoman Dhiras Hardyanti . Ni Putu Amelia Santi Dewi . NI PUTU AYU ASTITI SARI . Ni Putu Ayu Primayanti . Ni Putu Debby Widyantari . Ni Putu Emy Suryandari Ni Putu Petty Anjani NI PUTU PRADNYA D . Ni Putu Sri Pristya Depi Ni Putu Sriasih Ni Putu Wira Ayu Pradnyani . Ni Wayan Ekayanti Ni Wayan Ekayanti . Ni Wayan Wangi Sumariani Novalia, Putri Nyoman Ayu Mahendra Dewi . Nyoman Ayu Wulan Trisna Dewi . Nyoman Indrawan . Nyoman Kiki Cempaka Dewi . Nyoman Meji Ratnasari . Nyoman Rika Jayanti . Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Padmanthari, Ni Putu Vinandhita Devishya Putri Dimahi Pande Md. Buana Widananta . Pastika Putri, Kadek Ayu Monica Pratama, Andika Surya Pratiwi, Desak Putu PRIYANTO, KADEK INDRA DWI Purnami, Ni Kadek Yeni Purnawati, I Gusti Ayu Putri Maryastini, Desak Putu Putri Novalia Putri, Ni Putu Ratih Nirmala Putu Adhitya Hari Wiguna . Putu Agus Surya Permana . Putu Ayu Armelia PUTU CANDRA ARDIANA PUTRA . Putu Citra Puspita Dewi Putu Desy Liantini . Putu Feny Kharisma Dewi . Putu Indra Christiawan Putu Ivania Cecilia . Putu Megi Arimbawa . Putu Meila Pratiwi . Putu Pratiwi Warapsari . Putu Rahadi Erawan Putu Sariani . Putu Satcitananda Dewi Putu Sukma Kurniawa Putu Sukma Kurniawan Putu Sukma Kurniawan, S.T., M.A. . Putu Wirma Yanti . Saputra, I Kadek Purnawan Adi Sari, Ayu Ketut Rencana Sari, Ayu Putu Amrita Satwika, Ni Nengah Meri Angga Sawitri, Ni Kadek Umi Selfi Nurlita . Shanti Widianing s . SRIASIH, NI PUTU Suryandari, Ni Putu Emy Suryantini, Luh Putu Theresa Zerlina . Wahyu Dwi Prasojo . Widiantari, Ni Kadek Widiartini, Komang Widya Kumalasari Wirasmini, Tri Candra Martyana Wiwik Lepang Kristiana . Wulandita Yuliawati, Gusti Ayu Yuli Wahyuni, Ni Made