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ANALISIS RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 ., Ni Made Marlila Rilantini; ., Made Arie Wahyuni, S.E.; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.10150

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh rasio EBITTA terhadap financial distress perusahaan manufaktur pada periode satu dan dua tahun sebelum financial distress; (2) pengaruh rasio CFOTA terhadap financial distress perusahaan manufaktur pada periode satu dan dua tahun sebelum financial distress; (3) pengaruh rasio ROA terhadap financial distress perusahaan manufaktur pada periode satu dan dua tahun sebelum financial distress; dan (4) pengaruh rasio EBITTA, CFOTA, dan ROA secara simultan terhadap financial distress perusahaan manufaktur pada periode satu dan dua tahun sebelum financial distress. Penelitian ini menggunakan metode purposive sampling yaitu dari 59 perusahaan di sektor manufaktur sebagai populasi diambil masing-masing 20 perusahaan yang mengalami earnings per share positif dan negatif 2 tahun berturut-turut (total 40 sampel perusahaan). Variabel bebas penelitian adalah EBITTA (X1), CFOTA (X2), dan ROA (X3) dan variabel terikatnya financial distress (Y). Data yang dikumpulkan dengan metode dokumentasi laporan dari web resmi Bursa Efek Indonesia (BEI) (www.idx.co.id). Teknik analisis yang digunakan adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa: (1) terdapat pengaruh negatif secara signifikan EBITTA terhadap probabilitas financial distress perusahaan (sig. (0,009)
PENGARUH KESADARAN, PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN NEGARA KABUPATEN JEMBRANA ., I Made Bagus Wicaksana; ., Dr. Edy Sujana,SE,Msi,AK; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6562

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh kesadaran, pengetahuan perpajakan, kualitas pelayanan, dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan perdesaan dan perkotaan di Kecamatan Negara Kabupaten Jembrana. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang digunakan yaitu wajib pajak orang pribadi pajak bumi dan bangunan di Kecamatan Negara. Sampel diambil dengan teknik convenience sampling dengan jumlah sampel sebanyak 100 orang responden. Sumber data yang digunakan adalah data primer. Data dikumpulkan dengan menggunakan metode kuesioner. Metode analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil pengujian statistik t menunjukkan bahwa variabel pengetahuan perpajakan dan sanksi pajak berpengaruh signifikan terhadap kepatuhan membayar pajak, sedangkan kesadaran dan kualitas pelayanan tidak berpengaruh signifikan terhadap kepatuhan membayar pajak. Dari uji f menunjukkan bahwa secara bersama-sama (simultan) variabel kesadaran, pengetahuan perpajakan, kualitas pelayanan, dan sanksi pajak berpengaruh signifikan terhadap kepatuhan membayar pajak.Kata Kunci : kesadaran, pengetahuan perpajakan, kualitas pelayanan, sanksi pajak, kepatuhan membayar pajak. This study had a purpose to find out the effect of consciousness, taxation knowledge, service quality, and tax sanction on the compliance of taxpayers in paying rural and urban property taxes around Negara sub-district, Jembrana regency. It is a quantitative type of study involving the population of all the personal income taxpayers of rural and urban property tax around Negara sub-district, Jembrana Regency. One hundred respondents were selected based on convenience sampling technique. The data of the study were obtained from a primary source by using and distributing questionnaire. The analysis were conducted by using multiple linear regression. The results of T statistic testing indicated that the variables of taxation knowledge and and tax sanction provided significant effect on the compliance in paying tax, while level of consciousness and service quality had no significant effect on the compliance in paying tax. The results of F testing indicated that simultaneously the level of consciousness, taxation knowledge, service quality, and tax sanction had significant effect on the compliance in paying taxes.keyword : consciousness, taxation knowledge, service quality, tax sanction, the compliance in paying tax
Identifikasi Serta Rancangan Penerapan Standar Akuntansi Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Kecil Dan Menengah (UKM) (Studi Kasus Pada Konveksi Erlin) ., Suratman Harudian Putra; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 5, No 2 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v5i2.8105

Abstract

Tujuan dari penelitian ini untuk mengetahui bagamaimana pencatatan dan penyusunan laporan keuangan UKM, mengetahui kendala yang dihadapi dalam penyusunan laporan keuangan, serta merancangan Laporan keuangan pada Konveksi Erlin yang sesuai dengan SAK ETAP. Penelitian ini merupakan penelitian kuantitatif deskriptif dan pengambilan data dilakukan dengan wawancara kepada pengelola UKMserta dokumentasi. Penelitian ini melalui 4 tahapan, yakni: 1)pengumpulan data, 2)reduksi data, 3) penyajian data, serta 4) analisis data dan penarikan simpulan. Hasilpenelitianmenunjukkan bahwa UKM mengalami kendala dalam penyusunan laporan keuangan yang disebabkan oleh tidak tersedianya SDM yang memiliki kemampuan dalam bidang akuntansi.Hasil penyusunan laporan keuangan berdasarkan SAK ETAP berupa neraca, laporan rugi laba, dan laporan perubahan modal.Kata Kunci : Laporan Keuangan, UKM, SAK ETAP The purpose of this study to find out how the registration and preparation of financial statements of SMEs, know the obstacles encountered in the preparation of financial statements, as well as designing Erlin Convection The financial statements in accordance with accounting standards without public accountability SAK ETAP. This research is descriptive quantitative and data collection is done with interviews to the managers of SMEsand documentation. This research through four stages, namely: 1) data collection, 2) data reduction, 3) data display, and 4) analysis data and drawing conclusions. The results showed that SMEs have constraints in the preparation of financial statements caused by the unavailability of capable human resources in the field of accounting. The results of the preparation of financial statements in accordance SAK ETAP form of balance sheet, income statement, and statement of changes in capital.keyword : Financial statement, SMEs, SAK ETAP
Pengaruh Intensitas Modal, Financial Distress, Insentif Pajak dan Risiko Litigasi terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 kristina, dian; Yuniarta, Gede Adi
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36433

Abstract

This study was aimed at finding out the effect of (1) capital intensity on accounting conservatism, (2) financial distress on accounting conservatism, (3) tax incentives on accounting conservatism, and (4) litigation risk on accounting conservatism. The type of research used is quantitative research. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 which are known to be 54 companies and the sampling technique uses the purposive sampling method. Obtained a sample of 23 companies x 5 years = 115 financial statement data. In this study, the data used are secondary data and the analytical techniques used are the classical assumption test analysis method, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results obtained using multiple linear regression analysis concluded that capital intensity, financial distress, tax incentives and litigation risk partially have a significant effect on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020.Keywords: Capital Intensity, Financial Distress, Tax Incentives, Litigation Risk, and Accounting Conservatism.
Pengaruh Komite Audit, Likuiditas, Pergantian Auditor Dan Kompleksitas Operasi Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Pada Perusahaan Sub Sektor Perdagangan Besar (Grosir) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019) Krisyanti, Widia Mey; Yuniarta, Gede Adi
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35894

Abstract

This study analyses the effect of audit committee variables, liquidity, auditor turnover and operating complexity on the timeliness of financial reporting. The data used are secondary data in the form of annual reports and financial reports of large trading sub-sector companies (wholesale) listed on the Indonesia Stock Exchange in 2017-2019. The technique for selecting the sample used purposive sampling to obtain a sample of 22 companies. The data analysis used is descriptive statistics and logistic regression analysis with the SPSS 25 program. The results of this study state that liquidity has a positive and significant effect on the timeliness of financial reporting, while the audit committee, auditor turnover and operating complexity do not affect the timeliness of financial reporting.Keywords: Audit Committee, Liquidity, Auditor Turnover, Complexity Of Operations, Timeliness Of Financial Reporting.
GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE I Gusti Ayu Purnamawati; Gede Adi Yuniarta; Putu Ria Astria
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.461 KB) | DOI: 10.26905/jkdp.v21i2.505

Abstract

This research explained the relationship between Good Corporate Governance mechanism to company’s value, and the extent disclosure of Corporate Social Responsibility as moderation variable. Hierarchical regression analysis was used to examine modernization impact in the relationship between dependent and independent variable. Sample gathering was undertaken from 2012 to 2014. Tobin’s Q was used to assess the company’s value. Whereas Good Corporate Governance mechanism that was proxy by the number of managerial ownership and institutional ownership quantity was taken from ownership scale existed in company financial report. Extent measurement of Corporate Social Responsibility expressing was carried out by calculating each company’s CSR Index. This research used 44 samples of manufacturing companies meeting the criteria of purposive sampling. The testing of moderation effect and the main effect in the research was done using hierarchical regression analysis. The result showed that there was a positive and significant relationship between GCG mechanism and company value, whereas between CSR extent disclosure and company value there was an insignificant result. For examining the moderation impacts, CSR extent disclosure succeeded to moderate the relationship between managerial ownership and company value, but the extent of CSR expression did not succeed in moderating the relationship between institutional ownership and company value.
PENGARUH PSYCHOLOGICAL EMPOWERMENT, EMPOWERING LEADERSHIP, SISTEM PENGUKURAN KINERJA PADA MOTIVASI INTRINSIK FIRST-LINE EMPLOYEES PERBANKAN I Gusti Ayu Purnamawati; Gede Adi Yuniarta
Jurnal Keuangan dan Perbankan Vol 20, No 3 (2016): September 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.546 KB) | DOI: 10.26905/jkdp.v20i3.259

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Psychological Empowerment, Empowering Leadership, dan Sistem Pengukuran Kinerja Pada Motivasi Intrinsik First-Line Employees Perbankan. Penelitian ini adalah penelitian kuantitatif. Data yang digunakan adalah data primer berupa kuesioner yang menggunakan skala likert 1-5 dan terdiri atas 36 item pertanyaan. Responden pada penelitian ini adalah manajemen lini garis pertama pada sektor perbankan yaitu sejumlah 35 orang yang berasal dari 7 BPR yang ada di Kabupaten Buleleng. Metode analisis data menggunakan model regresi linear berganda dengan bantuan alat statistik SPSS. Hasil penelitian menunjukkan bahwa Psychological Empowerment, Empowering Leadership, dan Sistem Pengukuran Kinerja berpengaruh positif dan signifikan pada Motivasi Intrinsik First-Line Employees Perbankan dengan menggunakan taraf signifikansi 5%.
Loan Restructuring, Human Capital and Digital towards MSME Performance in the COVID-19 Pandemic I Gusti Ayu Purnamawati; Gede Adi Yuniarta
APMBA (Asia Pacific Management and Business Application) Vol 10, No 2 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.010.02.5

Abstract

The contribution of MSMEs in the Indonesian economic during the Covid-19 pandemic contribute to the stability of the economic. The purpose of this study was to determine the effect of restructuring people’s business loans (KUR/Kredit Usaha Rakyat), human capital and the digital ecosystem on the performance of MSMEs during the COVID-19 pandemic. This quantitative research method uses primary data obtained from questionnaire data and measured by a Likert scale. The population of this research is SMEs using KUR in Bali Province as many as 21,570, and the research sample obtained as many as 350 MSMEs samples. Questionnaires as research data were collected and distributed online in the google form and processed by multiple linear regression analysis using SPSS version 23. This study shows that the restructuring of KUR, human capital and digital ecosystems has a positive and significant impact on the performance of MSMEs during the pandemic COVID-19. They support its performance, including MSMEs, which can have superior human resources or human capital, to have a competitive advantage. Indicators of human capital that can improve MSME performance, especially financial performance, are knowledge, abilities and skills. Government regulations through the Financial Services Authority (OJK) have shown positive results. The government is trying to ease the burden on MSMEs by providing credit restructuring, interest subsidies, and loans through banks. Some MSMEs began to show improvement in their performance, one of which was financial performance.
APAKAH POTENSI DESA DAN KEPEMIMPINAN TRANSFORMASIONAL MAMPU MENINGKATKAN PENDAPATAN? Gede Adi Yuniarta; I Gusti Ayu Purnamawati
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.05

Abstract

Abstrak: Apakah Potensi Desa dan Kepemimpinan Transformasional Mampu Meningkatkan Pendapatan? Penelitian ini berupaya menganalisis optimalisasi potensi desa, kepemimpinan transformasional dan kinerja terhadap peningkatan pendapatan asli desa. Metode analisis yang digunakan adalah regresi berganda dan parsial dengan sampel 40 desa yang ada di Kabupaten Buleleng. Hasil penelitian menunjukkan bahwa optimalisasi potensi desa (pendirian BUMDes dan pemberdayaan masyarakat) mampu meningkatkan pendapatan asli desa, namun kinerja dan kepemimpinan transformasional (Asta Bratha) menunjukkan hasil yang sebaliknya. Hal ini dilatarbelakangi oleh filosofi bahwa kesuksesan proses kepemimpinan belum mampu menciptakan kesejahteraan bagi seluruh masyarakat yang dimaknai sebagai kebahagiaan dunia (sukanikang rat). Abstract: Are Village Potentials and Transformational Leadership Able to Increase Revenue? This study seeks to analyse the optimisation of village potential, transformational leadership and performance towards increasing original village income. The analytical method used is multiple and partial regression with a sample of 40 villages in Buleleng Regency. This study finds that optimising village potential (establishment of village-owned business entity and community empowerment) was able to increase original village income. Still, transformational leadership and performance (Asta Bratha) showed the opposite result. This finding is motivated by the philosophy that the success of the leadership process has not been able to create prosperity for all people who are interpreted as world happiness (sukanikang rat).
Pengembangan Problem Based Learning dengan MYOB Accounting Pada Mata Kuliah Komputer Akuntansi Gede Adi Yuniarta
Jurnal Pendidikan dan Pengajaran Vol 41 No 1 (2008): April 2008
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.009 KB) | DOI: 10.23887/jppundiksha.v41i1.1969

Abstract

Penelitian ini dilakukan untuk mengembangkan perangkat pembelajaran berpendekatan Problem Based Learning dengan MYOB Accounting dalam rangka meningkatkan kualitas pembelajaran dalam mata kuliah Komputer Akuntansi. Rancangan pengembangan yang diterapkan adalah model pengembangan perangkat pembelajaran Instructional Development Model yang dibagi menjadi tiga tahapan, yaitu determinasi masalah (problem determination), desain (design) dan pengembangan (development). Hasil kegiatan pengembangan ini adalah terwujudnya suatu perangkat pembelajaran berupa media pembelajaran kasus akuntansi berpendekatan Problem Based Learning dengan MYOB Accounting dan Modul Ajar yang terbukti dapat meningkatkan aktivitas belajar mahasiswa, meningkatkan hasil belajar, dan meningkatkan profesionalisme dosen dalam mengajar.Kata kunci : problem based learning, myob accounting dan komputer akuntansi
Co-Authors ., Ade Diana Rosanty ., Agus Dwipayana I Kadek ., Andriana Dwi Rahayuni ., Bucek Asa Prasista ., Cindy Darsana Putri ., Desak Made Dwi Agustini ., Desi R Sinaga ., Dewa Komang Tri Suparwan ., Dewa Putu Yudha Dharma Aditya ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fitra Safitri ., Gede Erika Wijaya ., Gusti Ayu Mira Purnami ., Gusti Kadek Sayoni ., Herlina Jayanti ., I Dewa Ayu Nanda Widyaswari ., I Dewa Gede Satria Adiguna ., I Gede Aristana Diputra ., I Gede Didik Aryadi Rai ., I Gede Krisma Wardana ., I Gede Rudi Sutrisna ., I Gusti Agung Ngurah Rahma Yudistira ., I Gusti Ayu Ariantini ., I Gusti Ngurah Angga Wijaya ., I Ketut Aditya Kuntara Wijaya ., I Komang Ariadiana Trisomantagani ., I Made Adi Ariawan ., I Made Bagus Febrianto ., I Made Deva Premana Dharma Wiguna ., I Made Indra Jaya ., I Made Parta Cahya Semadi ., I Nyoman Danu Mastrila ., I Nyoman Wandra Adicahya Yadnya ., I Putu Agus Deva Adhis Thanaya ., I Putu Wikan Maha Karuniawan ., Ida Ayu Anggeriani ., Kadek Arsini ., Kadek Budi Hendrawan ., Kadek Darianti ., Kadek Kartika Wati ., Kadek Mia Jayanti ., Kadek Mia Ranisa Putri ., Kadek Okik Indrawan ., Ketut Novi Sudewi ., Km Winda Suriyani ., Komang Agus Sadu Wibawa ., Komang Budarsana ., Komang Kertiasih ., Komang Nita Handayani Tri Lestari ., Komang Noviani ., Luh Ayu Paramita Wulandari ., Luh Desi Damayanti ., Luh Dian Andiani ., Luh Kartika Utami Dewi ., Luh Mas Megawati ., Luh Putu Sudiartini ., Luh Rosita Dewi ., LUH TAMI ASTINI ., M. Syawal Murry ., Made Andri Darmayanti ., Made Dwi Kusuma Yadnya ., Made Mahartini ., Made Sunjaya ., Ni Ayu Putu Uma Dewi ., Ni Ketut Ari Astiti ., Ni Komang Budi Kartini ., Ni Komang Laksmita Ayudiasari ., NI LUH ARISMAYANI ., Ni Luh Kartani Juli Antari ., Ni Luh Putu Aksara Dewi ., Ni Luh Putu Eka Puspa Dewi ., Ni Luh Seri Ayu Utami ., Ni Made Ayu Resa Mulyani ., Ni Made Ayu Sawitri ., Ni Made Dwitia Martini Dewi ., Ni Made Marlila Rilantini ., Ni Made Oka Tyastiari ., Ni Made Sri Lestari ., Ni Made Yuli Sawitri ., NI NY AYU BUDIANTARI ., Ni Nyoman Ayu Karyawati ., NI PUTU SRI MAHAYUNI ., Ni Wayan Tresna Asih ., NURITA GAYATRI ., Nyoman Gede Aryantara ., Nyoman Meji Ratnasari ., P.Nopy Krisna Dewi ., Putu Ade Setiawan ., Putu Agus Surya Permana ., Putu Ayu Christina Dewi ., Putu Citra Heveanty Utami S ., Putu Diah Juliana Dewi ., Putu Dian Kusumasari ., Putu Febryna Utami Paramitha ., Putu Feny Kharisma Dewi ., Putu Hery Ardana Putra ., Putu Rayana Prayoga ., Putu Sudarta ., Putu Sukma Dewi ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Sukma Medayanti ., Putu Wahyu Mahayusa ., PUTU YUNITA SARI ., Shanti Widianing s ., Suratman Harudian Putra ., Vandi Surya Winata ., Vina Marantika ., Yeni Astuti Agung Suarnatha ., Agung Suarnatha Agustini, Yuli Ak. S.E. Desak Nyoman Sri Werastuti . Ananda, Nayla Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anggun Dwi Oktariyani ., Anggun Dwi Oktariyani Ari Surya Darmawan Arta Dewi, Dian Ayu Dewi Sri. Lp ., Ayu Dewi Sri. Lp Ayu Saraswati Budi Darmawan, I Gede Darmawan Dautrey, Jean Marc Deby Purnama Sari Desak Kadek Ega Dewi Julianingsih Desak Nyoman Sri Werastuti Desak Putu Mahadewi Devi, Ni Putu Mas Sutra Dewi, Kadek Debi Sartika Dewi, Putu Eka Dianita Marvilianti Dhelia Dayu Anasthasia dian kristina Diatmika , I Putu Gede Dr. Edy Sujana,SE,Msi,AK . Dwi Pradnyawati ., Dwi Pradnyawati Edy Sujana Elly Herliyani Elly Herliyani Esti Tena Putri, Ni Putu Evan Lau Poh Hock Evi Deliana Prastiwi . Febriana, Ni Ade Sriarnita Gayatri, Nyoman Ayu Arsa Gebby Yunita Wiguna ., Gebby Yunita Wiguna Gede Hendra Eka Saputra Gede Herry Merta Primadana . Gede Ngurah Putra Darma Sesana ., Gede Ngurah Putra Darma Sesana Gita, Romy Chandra Gusti Ayu Catur Nur Sari Hadriyani, Ni Luh Intan Hapsara, Made Yoga Hatane, Saarce Elyse Heryanda, Komang Krisna I Gede Prema Utama I Gede Tio Pratama ., I Gede Tio Pratama I Gst Ngurah Agung Edy Saputra ., I Gst Ngurah Agung Edy Saputra I Gusti Ayu Purnamawati I Gusti Bagus Baskara Nugraha I Gusti Ngurah Bagus Putu Dhirgayusa Sua . I Kadek Astana Putra . I Kadek Dedy Suryatna I Kadek Rai Suwena I Ketut Edi Suryawan1, I Ketut Edi Suryawan I Ketut Selamet Kelana Putra ., I Ketut Selamet Kelana Putra I Made Anjol Wiguna I Made Bagus Wicaksana ., I Made Bagus Wicaksana I Made Pradana Adiputra I Made Widi Hartawan I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Julianto I Putu Sukendra . I Wayan Iwan Pradnyana ., I Wayan Iwan Pradnyana Ida Ayu Kade Yulia Anggreni Ida Ayu Putu Eka Puspita Dewi ., Ida Ayu Putu Eka Puspita Dewi Ida Bagus Dharmadiaksha Julianingsih, Desak Kadek Ega Dewi K. Dian Rosita Dewi ., K. Dian Rosita Dewi Kadek Adi Wardana ., Kadek Adi Wardana Kadek Ayu Sinta Wijayantini . Kadek Billy Arta Laksamana Kadek Intan Sukma Dewi ., Kadek Intan Sukma Dewi Kadek Isnayanti Kadek Isnayanti Kadek Motik Jayanti . Kadek Racik Siwantara ., Kadek Racik Siwantara Kadek Rosiliana . Kadek Rudyana ., Kadek Rudyana Kadek Sri Radha Dewi ., Kadek Sri Radha Dewi kadek wirastuti, wirastuti Kardiman Kd Dian Sutrisna Giriama ., Kd Dian Sutrisna Giriama Kd.Regina Dinda Cornelia ., Kd.Regina Dinda Cornelia Ketut Angga Yudiastrawan ., Ketut Angga Yudiastrawan Ketut Landa Kuntum l . Ketut Yeni Paramita Setianingsih . Km Heny Widiasanti ., Km Heny Widiasanti Komang Alit Trijayanti ., Komang Alit Trijayanti Komang Angga Kurniawan Komang Diva Martana Putra Komang Mei Budiyani ., Komang Mei Budiyani Komang Putriyani Komang Sri Wirnipin ., Komang Sri Wirnipin Komang Try Wahyuni Kusuma Putri ., Komang Try Wahyuni Kusuma Putri Krisnawati, Luh Adek Kristina, Dian Krisyanti, Widia Mey Kurniawan, Komang Angga L Pt Dian Metta Sari . L. P. Ayu Pradita p ., L. P. Ayu Pradita p Laksamana, Kadek Billy Arta Lucy Sri Musmini Luh Adek Krisnawati Luh Artining Miradewi . Luh Cici Yuanita Artha ., Luh Cici Yuanita Artha Luh Elsa Chandra ., Luh Elsa Chandra Luh Eni Muliani . Luh Ida Agustini ., Luh Ida Agustini Luh Putu Erlina Ariya Wati Luh Putu Rani Mayasari . Luh Wahyu Nirmala Devi Luluk Thoyibah Machfud Purnomo dan Arba'atoen, Rafi Muhammad Faqih Made Arie Wahyuni Made Aristia Prayudi Made Dani Ardyani Made Denny Oktariyana Made Dwi Setiawan ., Made Dwi Setiawan Made Edy Sutawan ., Made Edy Sutawan Made Wiradharma Swastyastu . Martana Putra, Komang Diva Mathius Stein Gabriel Manullang . Md Budi Sastrawan Wiguna ., Md Budi Sastrawan Wiguna Nadia Septiana Putri . Ni Kadek Alit Apriliani ., Ni Kadek Alit Apriliani Ni Kadek Diksi Anugeraheni Ni Kadek Emy Erawati ., Ni Kadek Emy Erawati Ni Kadek Meila Anggraeni Ni Kadek Nila Warsita ., Ni Kadek Nila Warsita Ni Kadek Novianti . Ni Kadek Sinarwati Ni Komang Apriska Widiana Putri ., Ni Komang Apriska Widiana Putri Ni Komang Sarwini . Ni Komang Surya Wahyuni Ni Luh Gede Erni Sulindawati Ni Luh Nora Widari . Ni Luh Putu Tri Angga Wandita . Ni Luh Suarmi . Ni Made Ayu Pradnya Dewi ., Ni Made Ayu Pradnya Dewi Ni Made Brilian Maelana Dewi Ni Made Desi Ernawati ., Ni Made Desi Ernawati Ni Made Dian Kemala Ratih Palgunadi Ni Made Dwi Puspita Yanti ., Ni Made Dwi Puspita Yanti Ni Made Septiari ., Ni Made Septiari Ni Made Shanti Widnyani ., Ni Made Shanti Widnyani Ni Made Yadnyawati Ap ., Ni Made Yadnyawati Ap Ni Pt Laksmi Purna w ., Ni Pt Laksmi Purna w Ni Putu Ayu Astiti Sari Ni Putu Ayu Septiyani Putri Ni Putu Elenny Agustini ., Ni Putu Elenny Agustini Ni Putu Hindi Rahayu Ni Putu Indah Wiwik Widiantari Ni Putu Mas Sutra Devi Ni Putu Mas Sutra Devi Ni Wyn. Meilani Suwardani . Nindyah Megawati ., Nindyah Megawati Novi Sagita Ambarwati . Nugraha, I Gusti Bagus Baskara Nurhalisa, Shavira Nyoman Dewi Purnawati ., Nyoman Dewi Purnawati Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Paramita, Ni Komang Pertiwi, Ni Pande Putu Intan Jati Pradnya, Putu Diah Pradnya Paramitha Pradnyani, I Dewa Ayu Defi Pratiwi, Dyan Puah, Chin-Hong Purbasari, Putu Intandika Purnama Sari Ni Luh Putu . PUTRIYANI, KOMANG Putu Ari Marlina Putu Aspasia Putu Astawa Putu Candra Ardiana Putra Putu Doni Sastrawan Putu Intandika Purbasari Putu Mega Surya Pangastuti ., Putu Mega Surya Pangastuti Putu Novi Andayani . Putu Putri Suriyani . Putu Ria Astria Putu Ria Astria Putu Rita Saftarini ., Putu Rita Saftarini Putu Sephia Paramitha Putu Sri Dwipayani ., Putu Sri Dwipayani Putu Yunita Saputri Dewi . R.A. Rahayu Suryanti Raudlatul Izzah Rika Dwipa Yaniari ., Rika Dwipa Yaniari Romy Chandra Gita Sang Kompiang Samplangan ., Sang Kompiang Samplangan Sari, Deby Purnama Sari, Gusti Ayu Catur Nur Sari, Kadek Yulia Septiari, Luh Putu Diah Shavira Nurhalisa Sindy Tri Novia Dewi Siti Komala . Suartama, I Kadek Rully Adi Suciandini, Gusti Ayu Made Sukarmiasih, Ni Made Sunitha Devi Suwardhiti, Enii Suwarno, Try Edi Taruk, Analuna Eunike Nareswari tiaswari, Ni Made Tia Swari Tirayani, Ni Luh Putu Ditha Utama, I Gede Prema Wahyuni Agustina . Wahyuni, Ni Komang Surya WANGI WIRATMI . Widi Artawan Kadek ., Widi Artawan Kadek Widia Mey Krisyanti Widiantari, Ni Putu Indah Wiwik Widnyani, Gusti Ayu Oppie Indra Wiguna, Dewa Made Kramas Artha Yasa, Made Sukerta Yasa, Ni Made Uliasari