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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Pendidikan Ekonomi Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Infestasi Journal of Accounting and Investment Jurnal Ekonomi dan Bisnis SAR (Soedirman Accounting Review): Journal of Accounting and Business JIA (Jurnal Ilmiah Akuntansi) Asia Pacific Fraud Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Bisnis Widya Akuntansi dan Keuangan BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Ilmiah Manajemen Dan Kewirausahaan
I Nyoman Putra Yasa
Universitas Pendidikan Ganesha
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Kesadaran Wajib Pajak, Kewajiban Moral, Tingkat Pendidikan dan Kondisi Keuangan pada Kepatuhan Wajib Pajak Kendaraan Bermotor Widia, Kadek Ayu; Yasa, I Nyoman Putra
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.27583

Abstract

The objective of this present study is to use the variable awereness of taxpayers, moral obligations, education level and financial condition of taxpayer compliance. This study was carried out at the Joint Office of Samsat Karangasem Regency. Population of this study is the taxpayer of two-wheeled motor vehicles registered at the Joint Office of Samsat Karangasem Regency, amounting to 327,256 units. The method of determining the sample is the accidental sampling method and obtained a total sample of 348 respondents. The questionnaire is filled via online, particularly with google form to avoid the danger of Covid-19. Data that has been collected is then tested in advance with descriptive ststisticsl tests, test instruments, test classic assumptions, and proceed with hypothesis testing Quantitative analysis techniques applied in this study are multiple regression techniques. Other hypothesis tests are t test and R2 with SPSS version 21 for windows. Findings of this study indicated taxpayer compliance is influenced by several variables including taxpayer awareness (X1), moral obligation (X2), education level (X3), financial condition (X4) positively and significantly.
PERSEPSI KEADILAN WAJIB PAJAK ATAS KENAIKAN NILAI JUAL OBJEK PAJAK Cornelia, Putu; Pratama, A.A. Ngurah Candra; Wahyuni, Kadek Kartika Gita; Putra Yasa, I Nyoman
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i2.1338

Abstract

This study aims to determine the correlation of the increase in land and building tax in rural and urban areas in Buleleng Regency, Perception of Taxpayer Justice towards Taxpayer Compliance with the implementation of Regional Regulation Number 14 year 2018 concerning Amendments to Regional Regulation Number 5 of 2013. The draft used in this study is a qualitative approachmethod with interactive data analysis techniques, namely researchers conduct data analysis directly in the field by conducting interviews in data collection. Respondents in this study were people in Buleleng Regency. Based on interviews obtained from respondents, it was revealed that taxpayers objected to the significant increase in the Sales Value of Tax Objects (NJOP) and the increase in NJOP affected taxpayer compliance. The perception expressed in this study can be used as advice for the government and tax authorities to consider aspects of justice in the implementation of the taxation process in Buleleng Regency.
Sistem Pengendalian Internal Sanksi Adat Pada Tradisi Mutranin Dewi, Ni Kadek Sanchi Krisna; Yasa, I Nyoman Putra
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.v12i2.30243

Abstract

Credit is generally carried out by formal financial institutions. However, in Nagasepaha Village, credit is called mutranin. Mutranin is religious in nature because it is carried out in an informal socio-religious organization, namely Nagasepaha Traditional Village. Because it is religious in nature, krama must comply with the rules of the traditional village called awig-awig, both written and unwritten. The purpose of this study is to describe how the implementation of customary sanctions as an internal control system in the mutranin tradition by Nagasepaha Traditional Village. The benefits of this research are as reference material and study for further research and as input for Nagasepaha Traditional Village. This research uses descriptive qualitative method. The resource persons of this study were the kelian, treasurer, village officials and the Nagasepaha Traditional Village manners. The result of this research is that customary sanctions as an internal control system in the mutranin tradition have fulfilled the SPI elements according to IAPI. The customary sanctions given consist of panicle sanctions, sanctions announced in sangkepan and kasepekang sanctions which can raise awareness of village manners in fulfilling their obligations.   
Analisis Pengendalian Risiko Kredit Macet Dengan Menerapkan Sanksi Adat Pada Lembaga Perkreditan Desa Adat Peneng Ari, Ayu Pita; Yasa, I Nyoman Putra
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.v12i2.30248

Abstract

AbstrakVillage Credit Institution (LPD) is a microfinance institution that manages funds from village communities which are fully regulated based on rules or awig-awig. However, problems that often occur cannot be avoided in a financial institution. This study aims to find out: (1) what is the cause of unpayable principal and interest installment to the LPD at Desa Adat Peneng and, (2) how is the implementation of the customary sanctions in controlling the risk of bad credit to the LPD at Desa Adat Peneng. This study uses a qualitative method. Data collection is done by means of observation, interviews, and study documentation. The informants of this study were the head of the LPD, the treasurer of the LPD, the head of the internal supervisor and members of the internal supervisor who manage and oversee the management of funds from the village community in the LPD at Desa Adat Peneng. The results of this study indicate that (1) the cause of unpayable principal and interest installment to the LPD at Desa Adat Peneng was the failure of the harvest that occurred in 2017 and 2018 due to irrigation improvements, and the character of the community who was not disciplined in completing installment payments, (2) the application of the customary sanctions in controlling the risk of bad credit to the LPD at Desa Adat Peneng is by applying the perampagan sanction as well as the last customary sanction, which is to be expelled from the customary village. The customary sanctions have been regulated in perarem LPD at Desa Adat Peneng.  
Pengaruh Program Samsat Kerti, Sanksi Pajak, Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Di Kantor Bersama Samsat Jembrana) Fernanda, Made Deva Aditya; Yasa, I Nyoman Putra
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.v12i2.31096

Abstract

This research was conducted with the aim to know the influence of Samsat Kerti program, tax penalties, and tax sosialization toward motor vehicles taxpayers compliance in Jembrana Regency. This research is classified as a quantitative study, where primary data is the kind of data used in this research. Primary data were collected by distributing questionnaires directly and online via Google Form. Population of this resesarch are motor vehicle taxpayers that registered in Jembrana Samsat Office which amounts to 11.924 taxpayers. The sampling technique applied is purposive random sampling technique. Then the sample determined were 130 respondents, which is a motor vehicle taxpayer who is domicilied in Jembrana Regency and have been used services of Samsat Kerti. The techniques used in analyzing the data, started from testing of data quality, descriptive analysis, classic assumption tests, multiple linear regression analysis, until t tests, and the coefficient of determination (R2) by using SPSS version 24.0 for windows. This research obtained the result that each variables Samsat Kerti program (X1), tax penalties (X2), and tax sosialization (X3) have positive and significant influence toward motor vehicle taxpayers compliance (Y).
Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba Anggreni, Ni Komang; Putra, Nyoman K. A. M.; Yasa, I Nyoman Putra
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.2016.0045.66-78

Abstract

This study aims to knows the effect of tax management, managerial ownership, institutional ownership to earnings quality a company listed on Indoneisa Stock Exchange.  This study focused on manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2013. The sampling method used is purposive sampling. Data were analyzed using moderated regression analysis (MRA). The results showed that the tax management negatively affect earnings quality, managerial ownership does not affect the tax relationship management and the quality of earnings and strengthen institutional ownership tax is a negative relationship management to the quality of earnings.
PENGARUH PEMERIKSAAN PAJAK DAN KEADILAN DISTRIBUTIF TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI NON KARYAWAN (Studi Empiris pada Kantor Pelayanan Pajak Pratama Singaraja) ., Putu Aditya Wira Artawan; ., I Putu Gede Diatmika,SE.AK., M.Si.; ., I Nyoman Putra Yasa, 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.v8i2.13265

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemeriksaan pajak dan keadilan distributif terhadap kepatuhan Wajib Pajak Orang Pribadi non Karyawan. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Penelitian ini dilakukan pada Kantor Pelayanan Pajak (KPP) Pratama Singaraja, Kabupaten Buleleng. Populasi pada penelitian ini adalah seluruh Wajib Pajak Orang Pribadi non Karyawan yang terdaftar pada KPP Pratama Singaraja yang berjumlah 16.012 Wajib Pajak. Berdasarkan populasi tersebut dengan menggunakan rumus Slovin jumlah sampel dalam penelitian ini adalah 100 responden. Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan menggunakan beberapa uji statistik, yaitu: uji statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian ini menyatakan bahwa variabel pemeriksaan pajak (X1) secara individu berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi non Karyawan, variabel keadilan distributif (X2) secara individu berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi non Karyawan, dan variabel pemeriksaan pajak dan keadilan distributif secara bersama-sama positif dan signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi non Karyawan. Kata Kunci : Pemeriksaan pajak, keadilan distributif, kepatuhan Wajib Pajak Orang Pribadi non Karyawan This study aims to determine the effect of tax audits and distributive justice on compliance of Non-Employee Personal Taxpayer. The research method used was quantitative research method with primary data that was obtained from the questionnaire data and measured using Likert scale. This research was conducted at KPP Pratama Singaraja, Buleleng Regency. The population in this study were all non-employee private taxpayers that have been registered at KPP Pratama Singaraja which were 16,012 taxpayers in total. Based on the population, the number of samples in this study were 100 respondents which were obtained by using Slovin. The data of this study were collected by using questionnaires which were processed by using several statistical tests, namely: descriptive statistical test, data quality test, classical assumption test, multiple linear regression analysis and hypothesis test. The results of this study indicated that the variable of tax inspection (X1) individually had a positive and significant effect on the compliance of non-employee personal taxpayer, distributive justice variable (X2) individually had a positive and significant effect on non-employee taxpayer compliance, tax and distributive justice variables were positively and significantly affected the compliance of non-employee personal taxpayers.keyword : Tax audits, distributive justice, non-employee personal taxpayer compliance
PENGARUH PENGALAMAN KERJA, PROFESIONALISME, TINGKAT KOMPENSASI, DAN TINGKAT PENDIDIKAN BADAN PENGAWAS TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PADA LEMBAGA PERKREDITAN DESA SE-KECAMATAN BANJAR ., I KADEK JONH STIAWAN; ., Dr. Edy Sujana, S.E., M.Si.Ak.; ., I Nyoman Putra Yasa, 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.v8i2.13146

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel pengalaman kerja, profesionalisme, tingkat kompensasi, dan tingkat pendidikan badan pengawas terhadap efektivitas sistem pengendalian internal pada Lembaga Perkreditan Desa se-Kecamatan Banjar. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Penelitian ini dilakukan pada LPD di Kecamatan Banjar, Kabupaten Buleleng. Populasi pada penelitian ini adalah seluruh badan pengawas LPD di Kecamatan Banjar yang berjumlah 37 badan pengawas. Metode penarikan sampel dilakukan dengan metode sensus, sehingga jumlah sampel sama dengan populasi, yaitu 37 badan pengawas. Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan menggunakan uji regresi linear berganda dengan bantuan program SPSS 17. Hasil penelitian ini menyatakan bahwa variabel pengalaman kerja (X1) berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal, variabel profesionalisme (X2) berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal, variabel tingkat kompensasi (X3) berpengaruh terhadap efektivitas sistem pengendalian internal dengan, dan variabel tingkat pendidikan (X4) berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal. Kata Kunci : Efektivitas Sistem Pengendalian Internal, Pengalaman Kerja, Profesionalisme, Tingkat Kompensasi, Tingkat Pendidikan. This study aimedat determining the effect of variables of work experience, professionalism, compensation level, and the education level of supervisory board on the effectiveness of internal control system at Village FinanceInstitution (LPD) of Banjar Subdistrict. The research method used was quantitative research method with primary data were obtained from the questionnaire and measured by using Likert scale. This research was conducted at LPD in Banjar Sub-district, Buleleng Regency. The population in this study wasall supervisory board staffsof LPD in Banjar Subdistrictwhich amounts 37boards. The sampling method was done by census method, so the number of samples was the same as the population, which was 37 boards. The data of this study were collected by using questionnaires which were then processed by using multiple linear regression test with the help of SPSS 17 program. The results of this study indicated that the working experience variable (X1) had a positive and significant effect on the effectiveness of the internal control system, the professionalism variable (X2) had a positive and significant effect on the effectiveness of the internal control system, the compensation level variable (X3) had an effect on the effectiveness of the internal control system with, and education level variable (X4) hada positive and significant effecton effectiveness of internal control system. keyword : Effectiveness of internal control system, workingexperience, professionalism, compensation level, education level
PERAN BADAN KEUANGAN DAERAH (BKD) BULELENG DALAM UPAYA MENINGKATKAN REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN BULELENG ., I WAYAN WIDIARTHA; ., I Nyoman Putra Yasa, S.E., 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.v8i2.14657

Abstract

Penelitian ini bertujuan untuk mengetahui peran BKD Buleleng dalam upaya meningkatkan realisasi penerimaan PBB-P2 sebagai sumber pendapatan asli daerah di kabupaten Buleleng. Penelitian ini menggunakan pendekatan penelitian kualitatif. Data yang digunakan dalam penelitian ini adalah data primer berupa hasil wawancara dan data sekunder berupa dokumen Laporan Realisasi Capaian Pajak Daerah, dan dokumen-dokumen lain yang berhubungan dengan PBB-P2 di Kabupaten Buleleng. Informan yang digunakan adalah Kepala Bagian Penagihan dan Pelayanan BKD Buleleng, Kasubid Penagihan dan Penerimaan Pajak Daerah BKD Buleleng dan wajib pajak PBB-P2 untuk memperoleh informasi terkait dengan topik penelitian. Metode analisis yang digunakan adalah metode kualitatif dengan melalui tahapan sebagai berikut (1) pengumpulan data; (2) analisis data; (3) penyajian data; (4) penarikan kesimpulan. Hasil penelitian menunjukkan (1) peran BKD dalam upaya meningkatkan realisasi penerimaan PBB-P2 pada tahun 2015 dan 2016 adalah kurang optimal dengan persentase realisasi masing –masing sebesar 47,70% dan 37,12%, sedangkan peran BKD dalam upaya meningkatkan realisasi penerimaan PBB-P2 pada tahun 2017 dapat dikatakan optimal karena persentase relisasi PBB-P2 pada tahun 2017 sebesar 64,39%; (2) kurang optimalnya peran BKD ini dikarenakan BKD mengalami kendala dalam upaya peningkatan realisasi penerimaan PBB-P2 berupa kendala secara internal maupun kendala secara eksternal; dan (3) upaya yang dilakukan BKD untuk mengatasi kendala tersebut antara lain dengan mengadakan : (a) gebyar PBB, (b) perluasan tempat-tempat pembayaran PBB-P2, (c) pengelolaan PBB-P2 berbasis online sekaligus penggunaan sistem pembayaran online, (d) pemberian keringanan kepada wajib pajak dan penegakan sanksi perpajakan, dan (e) pengembangan sumber daya manusia.Kata Kunci : Peran, Realisasi, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan This study aimed at determining the role of Buleleng’s Local Financial Institutions in an effort to increase the realization of the L&B Tax revenue as a source of Original Local Government Revenue in the Buleleng Regency. This study used a qualitative research approach. The data used in this research are primary data in the form of interviews and secondary data in the form of document Realization Report Achievement of Local Taxes, and other documents related to L&B Tax in Buleleng Regency. The informants used are Head of Billing and Service Division of Buleleng’s Local Financial Institutions, Head of Billing and Receipt of Regional Tax Buleleng’s Local Financial Institutions and taxpayer of L&B Tax to obtain information related to the research topic. The method of analysis used is qualitative method through the following stages (1) data collection; (2) data analysis; (3) data presentation; (4) drawing conclusions. The results of the study show that (1) the role of Buleleng’s Local Financial Institutions in increasing the realization of the L&B Tax revenues in 2015 and 2016 is less than optimal with the realization of the percentage respectively of 47.70% and 37.12%, while the role of Buleleng’s Local Financial Institutions in attept to increase the realization of L&B Tax revenue in 2017 may be said to be optimal because the percentage of the L&B Tax in 2017 at 64.39%; (2) lack of optimal role of Buleleng’s Local Financial Institutions is because Buleleng’s Local Financial Institutions experiencing constraints in an effort to increase the realization of the L&B Tax’s reveneu in the form of internal constraints and external constraints; and (3) Buleleng’s Local Financial Institutions efforts to overcome these obstacles include: (a) ”Gebyar PBB”, (b) the expansion of the L&B Tax payment places, (c) the online L&B Tax management as well as the use of online payment systems, (d) provision of relief to taxpayers and enforcement of tax penalties, and (e) human resource development.keyword : Role, Realization, L&B Tax
Pengaruh Program Relawan Pajak, Pelatihan Pajak dan Pemahaman Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan (Studi Pada Mahasiswa Fakultas Ekonomi Se-Bali) Putri Artini, Ni Made Ayu Sri; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34598

Abstract

This research aims to examine the tax volunteer program, tax training and understanding of students' interest in a career in taxation among students of economic faculties in Bali. This research uses a quantitative approach with survey research methods. The sampling technique was purposive sampling, with a sample size of 185. The data sources were primary data using a questionnaire distributed online via Google forms and secondary data in the form of the number of students from the faculty of economics during the 2019/2020 academic year and the number of tax consultants. The data obtained were then analyzed using multiple linear regression analysis with the help of the SPSS program. The results of this study reveal that (1) The tax volunteer program has a positive and significant effect on student interest in a career in taxation, (2) Tax training has a positive and significant effect on student interest in a career in taxation, (3) Understanding has a positive and significant effect on interest. students have a career in taxation.  
Co-Authors ., Dewa Ayu Dwi Meilynda Putri ., Diah Natarani Mandhira ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fathimah Jawas ., Gede Adi Pranata ., Gusti Ayu Dewi Utari ., I Gede Dody Andriawan ., I Gede Pradnya Purnama_mahasiswa ., I KADEK JONH STIAWAN ., I Komang Ariadiana Trisomantagani ., I Made Hongki Dwipayana ., I Made Wiguna Pujiastawa ., I WAYAN WIDIARTHA ., Iin Ainayah ., LUH DE BUDIASIH ., Luh Dian Andiani ., Luh Putu Ayu Eka Deviyanti ., Luh Putu Emy Dewi Liana ., Luh Putu Noviani ., Luh Sri Nopi Yanti ., Made Wahyuni ., Minah Nurjanah ., NENGAH WIWIK PARMINI ., Ni Kadek Eranita Sukma Dewi ., Ni Kadek Kiki Kurniawati ., Ni Ketut Widiasih ., NI LUH ARISMAYANI ., Ni Luh Junia Purnami ., NI MADE PUSPA DEWI ., Ni Nengah Menuh Wahyunadi ., Ni Pande Kadek Ayuniari ., NI WAYAN ENI PRAMITA ., Putu Aditya Wira Artawan ., PUTU CANDRA ARDIANA PUTRA ., PUTU RISMAYANI ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Swandewi ., Putu Vita Dewi ., Putu Yudi Gunawan ., Tri Yuli Parwati A.A. Ngurah Candra Pratama Adi Yoga, Komang Dewana Adik Diantini Anak Agung Liska Diana Putri Anantawikrama Tungga Atmadja Andika, Kadek Dwi Andriawan, I Gede Dodi Angesti, Ni Kadek Dwi Angga Putra Kesawa Anugrah, Gede Fanny Wahyu Ari Surya Darmawan Ari, Ayu Pita Aristyani, Luh Riska Astari, Putu Wila Astawa, I Gede Putu Banu Ayu Pita Ari Ayu Trisna Devilaksmi Ayu, Ni Luh Ayu Sri Kusuma Dewi Cornelia, Putu Denny Kusuma Wijaya Devilaksmi, Ayu Trisna Dewa Ayu Dwi Meilynda Putri . Dewi, I Gusti Agung Ayu Monika Trisna Dewi, Luh Tu Sintia DEWI, NI KADEK SANCHI KRISNA Dewi, Ni Made Puspa Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Widya Kusuma Dharmawan, Nyoman Ari Surya Diah Natarani Mandhira . Diantini, Adik Dirghayusa, I Putu Arya Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dwi Cahyani, Ni Kadek Megi Edy Sujana eka putra mahandika Esa Pradnyani, Ida Ayu Gede Danika Fathimah Jawas . Fernanda, Made Deva Aditya Gede Adi Pranata . Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Fanny Wahyu Anugrah Gede Fanny Wahyu Anugrah Gusti Ayu Dewi Utari . Gusti, Gusti Agung Krisna Yoga Mahaputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Gede Dodi Andriawan I Gede Dody Andriawan . I Gede Pradnya Purnama_mahasiswa . I Gede Putu Banu Astawa I Gusti Ayu Purnamawati I Gusti Ngurah Komang Alvin Putrawan I KADEK JONH STIAWAN . I Komang Ariadiana Trisomantagani . I Komang Gede Wirayasa I Made Hongki Dwipayana . I Made Wiguna Pujiastawa . I Nina Rizky I Putu Arya Dirghayusa I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto I Putu Wahyu Mandala I WAYAN WIDIARTHA . Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Kade Yamunawati Ida Ayu Putu Wira Yanti Iin Ainayah . Irmayanti, I Gusti Ayu Kade Wika Kadek Ayu Monica Pastika Putri Kadek Ayu Widia Kadek Dwi Andika Kadek Indah Lestari Kadek Kartika Gita Wahyuni Kadek Liyana Dwi Pradnyani Raditya Kesawa, Angga Putra Ketut Deita Candra Prayoga Ketut Wisas Tedi Komang Aryadi Saputra LUH DE BUDIASIH . Luh Dian Andiani . Luh Madori Sekarsari Luh Melly Astari Luh Putriasih Luh Putu Ayu Eka Deviyanti . Luh Putu Emy Dewi Liana . Luh Putu Noviani . Luh Putu Windiani Luh Risa Denilla Suari Luh Sesar Oktaviani Luh Sri Nopi Yanti . Made Arie Wahyuni Made Aristia Prayudi Made Deva Aditya Fernanda MADE DWI ARIASA Made Hindi Made Wahyuni . mahandika, eka putra Mandala, I Putu Wahyu Mandala, I Putu Wahyu Marleni, Ni Made Setiari Martika Cahayani Meliana Triya Anggiani Meriantini, I Gusti Agung Minah Nurjanah . NENGAH WIWIK PARMINI . Ni Kadek Dwi Angesti Ni Kadek Eranita Sukma Dewi . Ni Kadek Kiki Kurniawati . Ni Kadek Sanchi Krisna Dewi Ni Kadek, Budastri Sapta Reni Ni Ketut Widiasih . Ni Komang Anggreni, Ni Komang NI LUH ARISMAYANI . Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Junia Purnami . Ni Made Ayu Sri Putri Artini Ni Made kamani Partari Ni Made Mira Sanita Ni Made Nuriasih Ni Made Puspa Dewi NI MADE PUSPA DEWI . Ni Made Setiari Marleni Ni Made Suci Ni Nengah Menuh Wahyunadi . Ni Nyoman Resmi Ni Pande Kadek Ayuniari . Ni Putu Purnama Sari NI WAYAN ENI PRAMITA . Noni Zulaeha Nyoman Ayu Wulan Trisna Dewi . Nyoman K. A. M. Putra, Nyoman K. A. M. Nyoman Sunarti Nyoman Trisna Herawati Pastika Putri, Kadek Ayu Monica Pratama, A.A. Ngurah Candra Pratiwi Putri Pratiwi Putri, Pratiwi Prawira, Kadek Adi Prawira Prayoga, Ketut Deita Candra Putri Artini, Ni Made Ayu Sri Putu Aditya Wira Artawan . Putu Ayu Lestari Putu Ayu Lestari PUTU CANDRA ARDIANA PUTRA . Putu Cornelia putu novita sari PUTU RISMAYANI . Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Putu Swandewi . Putu Vita Dewi . Putu Widya Kusuma Dewi Putu Wila Astari Putu Yudi Gunawan . Putu Yunartha Pradnyana Putra Rizky, I Nina Sanita, Ni Made Mira Saputra, Komang Aryadi Sheila Hafizha, Adinda Sudiati, Luh Ning Dana Sunitha Devi Tedi, Ketut Wisas Tri Yuli Parwati . uzilifah, Uzlifah Uzlifah uzilifah Wahyuni, Kadek Kartika Gita Wedatara, I Gede Erda Widia, Kadek Ayu Winda, Ni Luh Windiani, Luh Putu Zulaeha, Noni