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PENGARUH FINANCIAL DISTRESS, FINANCIAL LEVERAGE, UMUR PERUSAHAAN DAN INFLASI TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO): Financial Distress, Financial Leverage, Umur Perusahaan Dan Inflasi; Underpricing I Ketut Edi Suryawan1, I Ketut Edi Suryawan; Gede Adi Yuniarta
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.69101

Abstract

The aim of this research is to examine variables that influence share underpricing when a company conducts an IPO. The underpricing phenomenon occurs due to differences in prices in the primary market as a result of an imbalance of information (information asymmetry) between the underwriter and the issuer. This condition of information asymmetry is what causes underpricing, where the underwriter is the party who has a lot of information and uses the issuer's ignorance to reduce the underwriter's risk. This price difference is known as initial return (IR) or positive return for investors. If the share price in the primary market (IPO) is lower than the share price in the secondary market on the first day, then there will be a phenomenon of low prices in the initial offering, which is called underpricing. On the other hand, if the price at the IPO is higher than the share price on the secondary market on the first day, then this phenomenon is called overpricing. This research uses quantitative methods with the research population being companies that carry out IPOs from 2020 to 2022. The sample was selected using a purposive sampling method. The research results obtained are that financial distress has no significant effect on stock underprices, financial leverage has no significant effect on stock underprices, company age has no significant negative effect on stock underprices and the inflation rate has a significant positive effect on stock underprices.
Pengaruh Capital Adequacy Ratio, Net Profit Margin, dan Kepemilikan Institusional Terhadap Kebijakan Dividen pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2018-2022: Capital Adequacy Ratio, Net Profit Margin, Kepemilikan Institusional, dan Kebijakan Dividen Machfud Purnomo dan Arba'atoen, Rafi Muhammad Faqih; Gede Adi Yuniarta
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.v13i2.79378

Abstract

This research aims to determine the influence of Capital Adequacy Ratio, Net Profit Margin, and institutional ownership on dividend policy in banking companies listed on the IDX for the 2018-2022 period. The population of this research is 47 banking companies listed on the IDX for the 2018-2022 period. In this research, the sampling technique used was purposive sampling, so the number of samples used in this research was 12 companies. The data collection method uses documentation studies by taking annual financial report data and banking Dividend Payout Ratio. Data analysis in this study used multiple linear regression analysis using the SPSS version 21 for Windows program. The research results show that: (1) Capital Adequacy Ratio has a negative effect on dividend policy, (2) Net Profit Margin has a negative effect on dividend policy. (3) institutional ownership has a negative effect on dividend policy.
FAMILY OWNERSHIP MATTERS FOR INVESTORS IN INDONESIA'S MINING COMPANIES Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi; Suwena, Kadek Rai; Heryanda, Komang Krisna; Hatane, Saarce Elyse
International Journal of Financial and Investment Studies (IJFIS) Vol 4 No 1 (2023): APRIL 2023
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.4.1.17-30

Abstract

This study aims to determine the effect of family ownership, financial performance, return on assets, return on equity, liquidity, and capital structure on market value. Secondary data was obtained based on annual reports and financial statements in mining companies listed on the IDX in 2016-2020 through Indonesia Stock Exchange (IDX). Data were obtained from the Bloomberg database. The method used to collect samples is purposive and consists of 35 mining companies in Indonesia. The panel data method was considered appropriate in this study, and multiple regression was used to examine the data. The results show that total assets and return on assets positively affect market value. The ratio of return on equity and liquidity in financial performance and capital structure has no significant effect on market value. The existence of family ownership is favourable for a firm’s market value. The sample in this study was limited to the manufacturing sector. This industry was chosen because its market value is quite volatile and family ownership is quite large. On average there are 40% of the total observations are family-owned companies. The interesting findings in this study are that family ownership does matter in gaining the investors’ attention.
Pengaruh Carbon Emission Disclosure, Pengungkapan Green Accounting, Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Indeks Saham LQ45 Tahun 2018-2022 Gayatri, Nyoman Ayu Arsa; Yuniarta, Gede Adi
Jurnal Akuntansi Profesi Vol. 15 No. 02 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i02.76648

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh carbon emission disclosure, pengungkapan green accounting, kinerja lingkungan dan ukuran perusahaan terhadap nilai perusahaan. Penelitian ini berjenis kuantitatif kausal, metode pengumpulan data dalam penelitian ini menggunakan data sekunder yang diperoleh melalui studi dokumentasi. Data yang digunakan dalam penelitian ini berasal dari data sekunder yakni situs proper.menlhk.go.id, laporan keberlanjutan, dan laporan tahunan perusahaan Indeks Saham LQ45 yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2022. Teknik pengambilan sampel menggunakan purposive sampling dengan beberapa kriteria yang ditetapkan sehingga diperoleh sampel sebanyak 14 perusahaan dengan lama pengamatan selama lima tahun. Analisis data menggunakan analisis regresi linier berganda melalui program SPSS versi 20. Hasil penelitian menyatakan bahwa carbon emission disclosure tidak berpengaruh terhadap nilai perusahaan, pengungkapan green accounting berpengaruh negatif terhadap nilai perusahaan, kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan dan ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan.
Fraud Dalam Pengelolaan Keuangan Desa Adat (Studi Kasus Pada Desa Adat Jimbaran Kabupaten Badung) I Made Anjol Wiguna; Atmadja, Anantawikrama Tungga; Yuniarta, Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.49490

Abstract

This study aims to find out the background of why fraud occurs, know the process of fraud, and the implications of fraud in the financial management of indigenous villages. This research is qualitative research using primary data sourced from interviews, observations, and document studies. The results of this study show that fraud in the financial management of jimbaran traditional villages occurs because it is backgrounded by the lack of critical attitude towards traditional village prajuru, as well as the intentions of traditional village prajuru using positions. The existence of fraud is caused by weak village padruwen rules and governance, the influence of ewuh pakewuh culture, rationalization attitudes, and cultural capital factors. The process of fraud in the financial management of the Jimbaran Traditional Village is caused by opportunities and opportunities. The short-term implication that can be caused by fraud from the perpetrator's side is the mental pressure felt by the fraud perpetrators because they have to perform a bendu piduka ceremony in front of the krama. The long-term implication arising from fraud is the level of trust in indigenous villages in later periods. This research can be used as a reference for customary villages when supervising the performance of customary village prajuru, and can be used as a reference by customary village prajuru to prevent fraud in the financial management of customary villages
Prosedur Penyelesaian Kredit Bermasalah Pada Koperasi Karya Bersama Sejahtera Suartama, I Kadek Rully Adi; Yuniarta, Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50422

Abstract

This study will focus on how the procedure for resolving non-performing loans at the Cooperative Work Together Prosperous in 2018-2020. This research was carried out at the Cooperative Work Together Prosperous by using feasible methods including the Qualitative Descriptive Analysis method which has primary and secondary data sources through interviews and documentation. From this study, the results were obtained that the procedure for settling non-performing loans at the Cooperative Work Together Prosperous has been carried out properly and is in line with the procedures for settling non-performing loans in general. The process of settling non-performing loans at the Cooperative Work Together Prosperous is able to minimize the risk of sustainable non-performing loans. The procedure for settling non-performing loans at the Joint Works Cooperative includes: restructuring and confiscation of guarantees
Analisis Sistem dan Prosedur Pemberian Kredit pada LPD Desa Pakraman Keramas Yasa, Ni Made Uliasari; Yuniarta, Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50433

Abstract

The purpose of this research is to find out how the system and procedure for granting credit at the LPD of Pakraman Keramas Village. The data used in this research is qualitative data which is supported by credit forms, credit analysis, main tasks and organizational structure. The subject of this research is the LPD of Pakraman Keramas Village and the object is the system and procedure for granting credit at the LPD of Pakraman Keramas Village. Data collection techniques are observation, interviews, documentation. The data and the data obtained will be analyzed using qualitative descriptive analysis. The results of this research become to the system and procedures for providing credit are adequate and good. In the process of granting credit to the LPD of Pakraman Keramas Village, it will involve several parts, namely the credit department, village administrators, head of the LPD, Cashier Section and General/Administrative Section. The debtor submits an application for credit, the credit department will examine the guarantee, the credit application and the head of the LPD will provide credit decisions. And for the cashier who will make receipts and will carry out credit realization, and for the credit department which will archive all documents from debtors of regional levies.
Pengaruh Pengelolaan dan Aksesibilitas Laporan BOS terhadap Persepsi Komite Sekolah: Akuntabilitas Keuangan sebagai Variabel Mediasi Suwardhiti, Enii; Diatmika, I Putu Gede; Yuniarta, Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i1.75749

Abstract

Penelitian ini menguji Pengaruh Manajemen BOS dan Aksesibilitas Laporan BOS pada Persepsi Komite Sekolah di SMK Negeri di Singaraja, dengan Akuntabilitas Keuangan BOS sebagai Variabel Mediasi. Dilakukan pada 14 SMK Negeri di Singaraja, data dikumpulkan melalui kuesioner kepada 80 responden, termasuk Ketua, Sekretaris, Bendahara Komite, dan anggota. Temuan menunjukkan manajemen BOS yang efektif signifikan meningkatkan akuntabilitas keuangan BOS, yang positif dinilai oleh responden. Akses mudah ke laporan BOS berhubungan dengan peningkatan akuntabilitas keuangan, membentuk persepsi positif terhadap pengelolaan dana. Akuntabilitas keuangan juga langsung memengaruhi persepsi Komite, menegaskan pentingnya transparansi. Studi ini menyoroti peran mediasi akuntabilitas keuangan dalam hubungan antara manajemen BOS/laporan akses dan persepsi Komite, menekankan praktik manajemen yang kuat untuk memperbaiki persepsi dan akses informasi. Kesimpulan yang dihasilkan ini, maka mampu dijadikan panduan bagi pihak sekolah dan komite guna melakukan peningkatan manajemen BOS dan kerangka akuntabilitasnya.
Disharmony and Struggle: Management and Mobilization of Digital-Based Economic Resources in Tourist Village Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi; Nugraha, I Gusti Bagus Baskara; Dautrey, Jean Marc
Jurnal Aplikasi Manajemen Vol. 22 No. 1 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.02

Abstract

The development of digital platforms has not fully reached tourist villages optimally, apart from the fact that their management still contains conflicts of interest between stakeholders. This research examines the role of community empowerment, implementation of sustainable village development programs, and implementation of digital platforms on the management and mobilization of economic resources. The research type is quantitative and the population consists of 8.402 people in Sudaji tourist village, Buleleng-Bali. A total of 110 people were used as samples (village heads, pokdarwis, traditional kelian, and the community) with a random sampling technique using the Slovin formula. Data collection uses a questionnaire with a Likert scale. The results show that the community empowerment variable does not affect the mobilization of economic resources. In contrast, the sustainable development variable shows different results where it significantly positively impacts the mobilization of economic resources. Finally, the digital platform implementation variable does not affect the mobilization of economic resources. This research focuses on the interests of the community as stakeholders so that they can access economic resources optimally and have an impact so that they can empower them with their capacity to increase economic independence while meeting their basic needs so that they become resource literate with the digital world and sustainable villages can be realized.
Determinan Kinerja Keuangan BPR Konvensional Se-Bali Dengan Risiko Kredit Dan Ukuran Perusahaan Sebagai Pemoderasi Desak Putu Mahadewi; I Gusti Ayu Purnamawati; Gede Adi Yuniarta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.49602

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh likuiditas terhadap kinerja keuangan BPR Konvensional Se-Bali, (2) pengaruh likuiditas terhadap kinerja keuangan BPR Konvensional Se-Bali yang dimoderasi oleh risiko kredit, dan (3) pengaruh likuiditas terhadap kinerja keuangan BPR Konvensional Se-Bali yang dimoderasi oleh ukuran perusahaan. Untuk mencapai tujuan penelitian tersebut, maka desain penelitian yang digunakan adalah kuantitatif korelasional dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi penelitian ini adalah seluruh BPR Konvensional Se-Bali yang berjumlah 117 bank. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 117 bank. Teknik analisis data yang digunakan adalah analisis regresi moderasi. Hasil penelitian menunjukan bahwa (1) likuiditas berpengaruh positif signifikan terhadap kinerja keuangan, (2) risiko kredit memperlemah pengaruh likuiditas terhadap kinerja keuangan, dan (3) ukuran perusahaan memperkuat pengaruh likuiditas terhadap kinerja keuangan. Kata kunci: likuiditas, risiko kredit, ukuran perusahaan, kinerja keuangan
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