Claim Missing Document
Check
Articles

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 dian kristina; Gede Adi Yuniarta
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.
Local Agricultural Products Strategy to Improve Resilience in a New Adaptation Era I Gusti Ayu Purnamawati; Gede Adi Yuniarta; Elly Herliyani
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.v9i1.32918

Abstract

The resilience of the community in the face of the Covid-19 pandemic led the government to disburse funds to help the economy grow again. Amid public concern, the agricultural sector is the most important alternative to survive. This research tries to analyze local product development strategies to survive the downturn in the era of adaptation to new habits, especially agricultural businesses. The approach used is quantitative. The subjects in this study were the Bali Provincial Industry and Trade Office, agribusiness managers in Buleleng Regency, Bali Province, and consumers who buy these agricultural products. The development strategy uses SWOT analysis. The weighting of the four influential variables is the product strategy, competitive strategy, partnership, and technology using the analytical hierarchical process approach. The application of a strategy for growth and stability in the agricultural sector through the empowerment of rural communities can improve the resilience.
Kebutuhan Tenaga Profesional Pada Koperasi Di Kabupaten Buleleng Gede Adi Yuniarta
Media Komunikasi FPIPS Vol. 19 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mkfis.v19i1.1910

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi anggota koperasi dan persepsi pengurus koperasi terhadap kompetensi yang harus dimiliki tenaga professional yang dibutuhkan oleh Koperasi. Data dikumpulkan dengan metode kuesioner kemudian dianalisis secara deskriftif. Hasil peneltian menunjukkan bahwa baik anggota maupun pengurus koperasi memiliki persepsi yang sama yaitu mengharapkan tenaga bidang akuntansi harus dapat memenuhi kriteria lima dimensi kualitas meliputi bukti langsung, keandalan, daya tanggap, jaminan dan empati. Di sisi lain, kompetensi yang harus dimiliki tenaga professional yang dibutuhkan oleh Koperasi dikelompokkan dalam dua dimensi yaitu kompetensi bidang akuntansi dan kompetensi lainnya yang berhubungan dengan hubungan personal di dunia kerja.
PENGARUH VALUE BASED MANAGEMENT PADA NILAI EKUITAS PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Gede Adi Yuniarta; Ida Bagus Dharmadiaksha
Media Komunikasi FPIPS Vol. 10 No. 2 (2011)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mkfis.v10i2.1912

Abstract

PENGARUH VALUE BASED MANAGEMENT PADA NILAI EKUITAS PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI   Oleh Gede Adi Yuniarta Jurusan Akuntansi Fakultas Ilmu Sosial Universitas Pendidikan Ganesha   Ida Bagus Dharmadiaksa Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana ABSTRAK Penelitian ini bertujuan untuk menguji pengungkapan Corporate Social Responsibility memoderasi hubungan Value-Based Management dengan nilai ekuitas perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2008 dan tahun 2009. Penentuan sampel menggunakan metode purposive sampling sehingga diperoleh 103 pengamatan. Analisis statistik meliputi uji asumsi klasik dan uji kelayakan model. Pengujian pengaruh variabel pemoderasi dalam hipotesis penelitian ini diuji dengan Moderated Regression Analysis (MRA) yang merupakan aplikasi khusus regresi linear berganda. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa pengungkapan Corporate Social Responsibility tidak terbukti secara signifikan sebagai variabel pemoderasi hubungan antara Value Based Mangement dengan nilai ekuitas perusahaan. Hal ini diindikasikan karena investor sudah tidak perlu lagi melihat pengungkapan Corporate Social Responsibility yang sudah bukan bersifat sukarela namun sudah bersifat wajib. Dengan indikator Value-based Management yang diukur dengan Economic Value Added maka investor tidak memperhatikan Corporate Social Responsibility dalam mengambil keputusan investasi. Hal ini sesuai dengan konsep Value-based Management bahwa investor cenderung memiliki tujuan utama memperoleh return semaksimal mungkin dari investasi dengan berpandangan bahwa nilai ekonomis suatu perusahaan komersial hanya terlegitimasi oleh keuntungan yang dicapai.   Kata kunci : Value-Based Management, Corporate Sosial Responsibility dan nilai ekuitas perusahaan ABSTRACT The purpose of this research is to examine that the disclosure of Corporate Social Responsibility moderate the relationship of Value-Based Management with the corporate equity. This research was conducted at the Indonesian Stock Exchange in the year 2008 and year 2009. Purposive sampling method was used to determine samples and 103 observations were obtained. The statistical analysis which was done included the classic assumption test and goodness of fit test. Testing the influence of moderating variables in this research hypothesis was conducted using Moderated Regression Analysis (MRA) which is a special application of multiple linear regressions. Based on the research results and their discussions, it can be concluded that the disclosure of Corporate Social Responsibility is not proven significantly as a moderating variable of the relationship between the Value-Based Management with the corporate equity. It is indicated that way because investors do not need to look at the disclosure of Corporate Social Responsibility anymore which has no longer been a voluntary but a mandatory. Using Value-based Management as an indicator which is measured by the Economic Value Added, the investor does not consider the corporate social responsibility in making investment decisions. This is consistent with the concept of Value-based Management that investors tend to have a main purpose to obtain maximum returns from investment with the view that the economic value of a commercial enterprise is legitimated only by the benefits gained. Keywords: Value-Based Management, Corporate Social Responsibility and corporate equity
THE IMPLEMENTATION MODEL OF FINANCIAL STATEMENTS-BASED GROUP SYSTEM TO INCREASE REVENUE ON THE CREATIVE INDUSTRY I Gusti Ayu Purnamawati; Gede Adi Yuniarta
Jurnal Ilmu Ekonomi dan Pembangunan Vol 18, No 1 (2018): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiep.v18i1.18932

Abstract

The purpose of this research program was to know: the Implementation Model of Financial Statements-based Group System to Increase Revenue on the Creative Industry in Kayubihi Village. The method used was qualitative method with terminal implementation. The data is qualitative. The results of the research show that: (1) the averages of Implementation based on Knowledge and skills about simple financial entry in doing the business: 94.4% of bamboo wicker craftsmen; Knowledge about simple financial entry: 87.8% of the craftsmen; Skills about simple financial entry according to the trained: 91.2% of the craftsmen. (2) after understanding and mastering on how too make a simple financial entry, the craftsmen claimed that they no longer experience an error in determining the selling price, (3) household expenditures and business expenditures activities are now separated, (4) the wages determination for employees is adjusted to the revenues earned from business results.Keywords: financial; group system; creative industry
Pengaruh Pemahaman Good Governance, Profesionalisme, dan Independensi pada Kinerja Auditor Perwakilan BPKP Provinsi Bali Ni Putu Indah Wiwik Widiantari; Gede Adi Yuniarta
Prospek: Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/pjmb.v2i2.27466

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman good governance, profesionalisme, dan independensi terhadap kinerja auditor perwakilan di BPKP Provinsi Bali. Metode penelitian yang digunakan adalah distribusi kuesioner. Penelitian ini adalah penelitian kuantitatif dengan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Populasi penelitian ini adalah semua auditor BPKP Provinsi Bali sebanyak 74 responden teknik pengambilan sampel dengan menggunakan sampling jenuh. Analisis data yang digunakan dalam penelitian ini adalah (1) analisis deskriptif, (2) tes kualitas data meliputi uji validitas dan uji reliabilitas instrumen, dan (3) analisis regresi linier berganda dengan uji asumsi klasik meliputi tes normalitas, multikolinieritas, dan heteroskedastisitas (Ghozali), 2011). Semua pengujian analisis data menggunakan bantuan program IBM SPSS 24.0 untuk Windows. Hasil penelitian menunjukkan bahwa tata kelola yang baik, profesionalisme, dan independensi berpengaruh positif terhadap kinerja auditor.  
THE RELATIONS OF TOTAL TOURISTS VISIT ON OPERATIONAL COST AT STARS HOTEL IN BULELENG DISTRICT Gede Adi Yuniarta
International Journal of Social Science and Business Vol. 1 No. 4 (2017): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i4.12532

Abstract

This study aims to determine the relation of the number of tourist visits to the opearsional costs at Sunari Hotel. The subject of this research is Sunari Hotel which is located at Dusun Banyualit, Kalibukbuk Village, precisely on Jalan Raya Lovina - Kalibukbuk Singaraja Bali, while the object of research is Relationship Number of Tourist Visits To Operational Costs at Hotel Sunari. Data collection techniques used in this study are interviews, documentation, and literature study. Analysis technique used is correlation coefficient analysis technique. The result of the research shows that the number of tourist visits to the operational cost of Sunari Hotel for the year 2016 amounted to 11.115%, it means up and down the operational costs at Sunari Hotel which is influenced 11.115% the number of tourist visits and the remaining 88.885% influenced by other factors.
Analisis Kinerja Keuangan Desa Dengan Menggunakan Rasio Keuangan Daerah Pada Pemerintah Desa Pejarakan, Kecamatan Gerokgak, Kabupaten Buleleng Tahun 2015 – 2019 Ni Kadek Diksi Anugeraheni; Gede Adi Yuniarta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract         Peningkatan dana desa yang diterima oleh Desa Pejarakan dan potensi desa yang dimiliki lebih unggul belum mampu mewujudkan Desa Pejarakan menjadi desa dengan status mandiri. Hal ini berkaitan dengan pengelolaan keuangan desa yang telah dilaksanakan. Untuk mengetahui seberapa baik pengelolaan keuangan desa diperlukan analisis kinerja keuangan dengan menggunakan rasio keuangan daerah. Tujuan penelitian ini adalah untuk mengetahui kinerja Pemerintah Desa Pejarakan tahun anggaran 2015 – 2019 berdasarkan rasio kemandirian keuangan, rasio efektivitas, rasio efisiensi, rasio aktivitas, dan rasio pertumbuhan. Metode analisis yang digunakan adalah deskriptif dengan pendekatan kualitatif dan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Desa Pejarakan tahun anggaran 2015 – 2019 berdasarkan rasio kemandirian keuangan masih sangat rendah, berdasarkan rasio efektivitas sudah sangat efektif, berdasarkan rasio efisiensi masih kurang efisien, berdasarkan rasio aktivitas, untuk rasio belanja operasi tergolong cukup baik dan rasio belanja modal tergolong baik, berdasarkan rasio pertumbuhan mengalami peningkatan pendapatan asli desa dengan kategori sedang.   Kata kunci: Kinerja Keuangan, Rasio Keuangan Daerah, Pemerintah Desa
Determinants of the Financial Statements Quality of the Ministry at the State Treasure Services Office R.A. Rahayu Suryanti; Gede Adi Yuniarta; Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of HR competence, the use of information technology, and the reconciliation process on the quality of financial reports, to examine and analyze the influence of HR competence to the use of information technology, and to examine and analyze the effect of HR competence on the reconciliation process. Methods of data collection using a questionnaire. The research population is all financial managers and financial statement preparers who are involved and responsible for the reconciliation process and the preparation of financial reports in the work units within the KPPN Denpasar, KPPN Singaraja, and KPPN Amlapura as many as 668 people. The number of research samples was 250 people who were selected using the Slovin formula. The results showed that HR competence, utilization of information technology, and the reconciliation process had a significant positive effect on the quality of financial reports, HR competence had a significant positive effect on the use of information technology, and HR competence had a significant positive effect on the reconciliation process.
Womens Empowerment Management Models For Local Economic Development I Gusti Ayu Purnamawati; Gede Adi Yuniarta
Relevance: Journal of Management and Business Vol. 3 No. 1 (2020)
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.395 KB) | DOI: 10.22515/relevance.v3i1.2296

Abstract

The efforts to realize gender equality through the work of Balinese women were built from the endek weaving sub sector as an icon in several regions in Bali Province like Klungkung. This study was aimed at finding out the evaluation of women empowerment management models in order to strengthen the local economy in which local governments were involved in encouraging, stimulating, maintaining business activities to create jobs. The successful implementation of the model was expanding opportunities for small communities in employment and business opportunities; expansion for the community to increase income; the empowerment of micro and small business institutions in the production and marketing process; and institutional empowerment of partnership networks between government, private sector, and local communities.
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