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Pengaruh Pengaruh Financial Distress, Solvabilitas, Inflasi Terhadap Tindakan Tax Avoidance pada Perusahaan Sektor Property dan Real Estate Kadek Desi Rukmana Sari; Made Arie Wahyuni
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 03 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i03.64464

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, solvabilitas dan inflasi terhadap tax avoidance pada perusahaan sektor property dan real estate. Jenis penelitian ini termasuk dalam penelitian kuantitatif. Sampel penelitian yakni sebanyak 60 laporan keuangan perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Teknik analisis data yang digunakan di dalam penelitian ini adalah analisis regresi berganda data panel yang dibantu dengan E-Views 12. Hasil penelitian ini membuktikan bahwa: (1) financial distress berpengaruh negatif signifikan terhadap tax avoidance, (2) solvabiltas yang diproksikan dengan DAR berpengaruh positif signifikan terhadap tax avoidance, (3) solvabilitas yang diproksikan dengan DER berpengaruh negatif signifikan terhadap tax avoidance, dan (4) inflasi berpengaruh positif signifikan terhadap tax avoidance.
Pengaruh Penerapan Green Accounting Dan Material Flow Cost Accounting Terhadap Corporate Sustainability (Studi Empiris Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia) Komang Dinda Pramesti; Made Arie Wahyuni
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 03 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i03.64688

Abstract

Penelitian ini adalah penelitian yang dilakuan untuk mengetahui pengaruh penerapan green accounting dan material flow cost accounting terhadap corporate sustainability pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini termasuk penelitian kuantitatif, dengan jumlah sampel perusahaan sebanyak 6 perusahaan , tahun observasi 6 hingga jumlah observasi penelitian 36 sampel perusahaan. Teknik analisis data yang digunakan adalah Teknik Non Propability Sampling. Menggunakan SPSS 25 sebagai analisis data. Hasil menunjukkan bahwa green accounting dan material flow cost accounting berpengaruh positif terhadap corporate sustainability. Kata kunci: Green Accounting, Material Flow Cost Accounting, Corporate Sustainability
Determinan terhadap Pendeteksi Tindakan Fraud dengan Corporate Culture sebagai Pemoderasi (Studi Kasus pada PLN ULP Bangli) : (Studi Kasus pada PLN ULP Bangli) intan handayani; Made Arie Wahyuni
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.60778

Abstract

This research was conducted to examine the effect of ethical behavior, Machiavellian, and the effectiveness of the whistleblowing system on fraud detection with corporate culture as a moderation at PLN ULP Bangli. This study uses a quantitative approach. The population in this study were all PLN ULP Bangli employees, namely 114 employees. This research sample determined by purposive sampling technique. Therefore, the sample used was 98 employees. Data was collected using a questionnaire with the scale used, namely the Likert scale. Then the data were analyzed with several analyzes in the SPSS 26 program, and moderating variable interaction test. The results showed that ethical behavior, Machiavellian and effectiveness of the whistleblowing system have a positive and significant effect on fraud prevention, and ethical behavior, Machiavellian and effectiveness of the whistleblowing system have a positive and significant effect on fraud prevention with corporate culture as a moderator.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Solvabilitas Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di BEI Periode 2018-2021 Komang Pande Rita Septiani; Made Arie Wahyuni
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 2 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i2.61598

Abstract

This study aims to determine the influence of corporate social responsibility, company size, and solvency on the financial performance of manufacturing companies in the consumer goods sector listed on the IDX for the 2018-2021 period. This study used quantitative methods with secondary type data. The data is in the form of an annual report obtained from the Indonesia Stock Exchange website, namely www.idx.co.id. Sample determination was carried out by purposive sampling method with certain criteria and obtained 72 company samples. The analysis technique used is multiple linear regression analysis using SPSS software version 25. The results showed that: (1) partially corporate social responsibility did not have a significant effect on financial performance, (2) partially the size of the company had a significant positive effect on financial performance, (3) partially solvency had a significant negative effect on financial performance.
Pengaruh Aplikasi Akuntansi Berbasis Android Si Apik, Kompetensi Sumber Daya Manusia, dan Pengelolaan Keuangan Terhadap Kinerja Keuangan UMKM Pasca Covid-19 (Studi Pada UMKM Di Kabupaten Jembrana): (Studi pada UMKM di Kabupaten Jembrana) Made Adi Wiadnyana; Made Arie Wahyuni
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i2.60878

Abstract

Kinerja Keuangan Usaha Mikro Kecil dan Menengah merupakan suatu bentuk capaian prestasi oleh UMKM dalam rangka kegiatan ekonomi yang telah dilakukan selama periode tertentu. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dari Aplikasi Akuntansi Berbasis Android SiAPIK, Kompetensi Sumber Daya Manusia dan Pengelolaan Keuangan Terhadap Kinerja Keuangan UMKM di Kabupaten Jembrana Pasca Pandemi Covid-19. Jenis data yang digunakan adalah data kuantitatif. Sumber data dalam penelitian ini yaitu data primer dengan menggunakan teknik survey (kuesioner). Populasi dalam penelitian ini adalah seluruh pelaku usaha mikro kecil dan menengah yang berdomisili di Kabupaten Jembrana. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dengan jumlah sampel sebanyak 321 UMKM. Analisis data dalam penelitian ini menggunakan program SPSS versi 25.0 for windows. Hasil penelitian ini menunjukkan bahwa (1) Aplikasi Akuntansi Berbasis Android SiAPIK berpengaruh positif dan Signifikan terhadap Kinerja Keuangan UMKM di Kabupaten Jembrana, (2) Kompetensi Sumber Daya Manusia berpengaruh positif dan Signifikan terhadap Kinerja Keuangan UMKM di Kabupaten Jembrana, (3) Pengelolaan Keuangan berpengaruh positif dan Signifikan terhadap Kinerja Keuangan UMKM di Kabupaten Jembrana.
Determinan Minat Berinvestasi Mahasiswa di Pasar Modal Ni Putu Sriasih; Made Arie Wahyuni
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.
Material Requirements for Computer-Assisted Inquiry Models Development in Investment Assessment Learning Sulindawati, Ni Luh Gede Erni; Luh Indrayani; Made Arie Wahyuni
Jurnal Edutech Undiksha Vol. 11 No. 1 (2023): June
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jeu.v11i1.54014

Abstract

In the current era of digital literacy, graduates are required to be able to compete in business while being able to overcome information technology problems. One way to increase student competency is by providing competency in selecting business decisions through the learning process. This research aims to identify the inquiry learning model material with the help of computer media. This type of research is qualitative. The method used in this research refers to Sugiono. The research subjects of this study were company managers, lecturers of financial management courses, validation experts regarding the content, appearance, and learning models developed, and accounting students who were taking financial management courses. The data analysis technique used is descriptive qualitative analysis. The results of this study identified the material of the computer-assisted inquiry learning model of investment assessment learning media, including the level of profit and risk, working capital and capital structure, as well as the cost of capital and capital structure. The method used is Payback Period, Average Rate of Return, Net Present Value, and Internal Rate of Return. The learning model that can be used is a computer-assisted inquiry learning model that contains inquiry learning model syntax, materials, worksheets, and power points.
Pengaruh Growth, Cash Ratio, Struktur Kepemilikan Manajerial dan Profitabilitas terhadap Deviden Payout Ratio (DPR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Widiantari, Ni Kadek; Wahyuni, Made Arie
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 01 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i01.56291

Abstract

Abstract This study was aimed at determining the effect of growth, cash ratio, managerial ownership structure and profitability on the dividend payout ratio in mining companies listed on the Indonesian stock exchange. The type of data which used in this study was quantitative data with secondary data. The data analysis technique used in this study was multiple regression analysis with the Classical Assumption Test, the Coefficient of Determination Test, and the T Test. The population of this study was 49 mining companies listed in Indonesian stock exchange with 13 companies qualified in 5 years, so the sample analised was 65 samples. This study used purposive sampling in determining the sample. The results show that Growth has a significant negative effect on the dividend payout ratio. While cash ratio, managerial ownership structure, profitability have a significant positive effect on the dividend payout ratio in mining companies listed on the Indonesian stock exchange. Keywords : Deviden Payout Ratio, Growth, Cash Ratio, Managerial Ownership Structure And Profitabilitas.
Pengaruh Faktor Ekspektasi Kinerja, Nilai Harga, Motivasi Hedonis dan Sosial terhadap Minat Masyarakat Kabupaten Buleleng dalam Penggunaan Mobile Banking Wirasmini, Tri Candra Martyana; Wahyuni, Made Arie
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 01 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i01.56339

Abstract

This study aims to determine the effect of performance expectations, price values, hedonic and social motivations on people's interest in using mobile banking. The method in this research is associative quantitative method with primary data. The sample used was 346 people of Buleleng Regency aged 20-24 who were selected through purposive sampling technique. Determination of the number of samples is done with the tables of Isaac and Michael. The research data were processed and analyzed by multiple linear regression analysis. The results of the study stated that each variable of performance expectation, price and social value had a positive and significant effect on people's interest in using mobile banking. Meanwhile, the hedonic motivation variable has no influence on people's interest in using mobile banking. All independent variables in this study were explained by the theory of UTAUT 2 (Unified Theory of Acceptance and Use of Technology).      
Pengaruh Literasi Keuangan, Akses Modal, Dan Motivasi Pelaku Usaha Terhadap Peningkatan Kinerja Usaha Pada UMK Di Kecamatan Buleleng Dewi, Nyoman Aprilia Kartika; Wahyuni, Made Arie
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.78444

Abstract

This research aims to determine the influence of financial literacy, access to capital, and motivation of business actors on improving the performance of Micro and Small Enterprises in Buleleng District. The independent variables in this research are Financial Literacy, Access to Capital, and Motivation of Business Actors and the dependent variable in this research is increased business performance. The population in this study was 1,346 Micro and Small Enterprises in Buleleng District using sampling techniques, namely convenience sampling and the Slovin formula. The number of respondents in this research was 226 business actors. Sample collection in this study used a questionnaire that was measured using a Likert scale and the questionnaire was distributed using two methods, namely visiting the business premises directly and sending the questionnaire using Google Form via the WhatsApp application. The types of data used in this research are primary data and secondary data. Primary data in this research was obtained through the results of filling out questionnaires by respondents and secondary data in this research was data obtained from the Department of Trade, Industry and Cooperatives, Micro and Small Enterprises in Buleleng District. The data analysis technique in this research is multiple linear regression analysis using SPSS v.23 for Windows. From the tests carried out, the results showed that (1) Financial literacy has a positive and significant effect on increasing business performance, (2) Access to capital has a positive and significant effect on increasing business performance, and (3) Motivation of business actors has a positive and significant effect on increasing business performance.paragraf.
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