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Analysis of the Indonesian Capital Market Reaction to Stock Exchange Regulations as an Impact of the United States Reciprocal Tariff Policy: An Event Study of LQ45 Stocks Wiguna, Dewa Made Kramas Artha; Yuniarta, Gede Adi; Devi, Sunitha
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1596

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the regulations issued by the Indonesia Stock Exchange (IDX) and the Financial Services Authority (OJK) in response to the reciprocal tariff policy imposed by the United States on April 2, 2025. The policy created significant shocks in the capital market, marked by a sharp decline in the LQ45 index and foreign investors’ net selling, which triggered the implementation of emergency measures such as adjustments to the lower auto rejection limit and trading halt mechanisms. This research employs a quantitative approach using the event study method on 45 companies listed in the LQ45 index over an 11-day event window (H-5 to H+5). The analysis was conducted by measuring Average Abnormal Return (AAR), Cumulative Abnormal Return (CAR), and Average Trading Volume Activity (ATVA), tested with the Wilcoxon Signed Rank Test since the data were not normally distributed. The results indicate significant differences in AAR and CAR before and after the event, suggesting that the IDX and OJK regulations contained relevant information affecting stock prices. However, no significant difference was found in ATVA, implying that market reactions were more price-driven than volume-driven. These findings support the Signaling Theory and the semi-strong form of the Efficient Market Hypothesis, showing that the Indonesian capital market is responsive to new information provided by regulators.
Pelaksanaan Pemungutan Pajak Kendaraan Bermotor Roda Empat Pada Masa Pandemi Covid-19 di UPTD Pelayanan Pajak dan Retribusi Daerah Provinsi Bali di Kabupaten Buleleng Pratiwi, Dyan; Yuniarta, Gede Adi
Jurnal Pendidikan Ekonomi Undiksha Vol. 14 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v14i1.37065

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan pemungutan Pajak Kendaraan Bermotor Roda Empat di masa pandemi Covid-19 yang dilakukan oleh UPTD Pelayanan Pajak dan Retribusi Daerah Provinsi Bali di Kabupaten Buleleng. Jenis penelitian ini adalah penelitian kualitatif, dengan metode pengumpulan datanya adalah studi kepustakan dan penelitian lapangan yang terdiri dari: observasi dan wawancara, serta dokumentasi. Subjek dalam penelitian ini adalah UPTD Pelayanan Pajak dan Retribusi Daerah Provinsi Bali di Kabupaten Buleleng, sedangkan yang menjadi objek dalam penelitian ini adalah pelaksanaan pemungutan pajak kendaraan bermotor roda empat di masa pandemi Covid-19. Hasil penelitian menunjukkan bahwa pelaksanaan membayar pajak sudah berlaku dengan baik dan terlaksana sesuai dengan standar SOP yang berlaku. Begitupun dengan Samsat keliling yang terus beroperasi agar tidak ada masyarakat yang harus terkena denda dengan alasan telat membayar samsat. Walaupun beberapa masyarakat masih harus disadarkan akan kewajiban membayar dalam membayar pajak kendaraan bermotor.  
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) Pada Laporan Keuangan Studi Kasus Mts Al-Hidayah Ananda, Nayla; Yuniarta, Gede Adi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 03 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i02.97384

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) dalam penyusunan laporan keuangan pada MTs Al-Hidayah Candikuning tahun ajaran 2023/2024. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi laporan keuangan. Hasil penelitian menunjukkan bahwa laporan keuangan MTs Al-Hidayah masih disusun secara manual dan berbasis kas, serta belum mencakup komponen utama sebagaimana yang diatur dalam SAK-ETAP, yaitu laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Faktor utama yang menyebabkan ketidaksesuaian tersebut adalah keterbatasan pemahaman teknis, belum tersedianya pelatihan akuntansi, dan minimnya sumber daya manusia yang kompeten di bidang pelaporan keuangan. Temuan ini sejalan dengan pernyataan Prihantini dan Purnamawati (2021) bahwa “pemahaman akuntansi berbasis SAK-ETAP memiliki pengaruh positif dan signifikan terhadap efektivitas pelaporan keuangan.” Oleh karena itu, peningkatan kompetensi staf melalui pelatihan, integrasi sistem pencatatan digital, dan penguatan pengendalian internal menjadi langkah strategis yang perlu diterapkan untuk mendukung transparansi dan akuntabilitas keuangan di lembaga pendidikan berbasis yayasan.
Analisis Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Pemerintah Desa Selat Kecamatan Sukasada Luh Wahyu Nirmala Devi; Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.97889

Abstract

This study aims to determine the effectiveness of the management of the Village Revenue and Expenditure Budget (APBDes) in Selat Village in 2020-2023, to evaluate the management of the Village Revenue and Expenditure Budget (APBDes) in Selat Village in 2020-2023, and to determine the process of managing the Village Revenue and Expenditure Budget (APBDes) in Selat Village in 2020-2023. The method used in this study is a mixed method, namely a combination of qualitative and quantitative methods. The types of data used in this study are quantitative data in the form of the Village Revenue and Expenditure Budget Realization Report in Selat Village, Sukasada District from 2020-2023 and qualitative data in the form of interviews with informants with data collection techniques consisting of literature studies and field studies. The results of this study indicate that the Analysis of the Effectiveness of Village Revenue and Expenditure Budget Management (APBDes) in the Selat Village Government, Sukasada District for the last four years, namely 2020-2023, is in the effective category which is at a percentage of 90-100%.  Where in 2020 the budget percentage was 97.97% which can be said to be in the effective category, in 2021 the percentage reached 97.31% which was included in the effective category even though it decreased from the previous year, then in 2022 the budget percentage reached 96.92% which was also still in the effective category even though it also decreased from the previous year, and in 2023 the percentage reached 97.49% in the effective category. Evaluation of the implementation of the management of the Village Revenue and Expenditure Budget in Selat Village from 2020-2023 has been carried out properly through supervision carried out by the BPD every three months and in accordance with applicable regulations, namely achieving transparency, accountability, participation, and budget discipline. The management of the Selat Village Revenue and Expenditure Budget is carried out through several stages, namely planning, implementation, administration, reporting, and accountability, where the planning stage involves the village community which is held through village deliberations (musdes).
Good Corporate Governance Memoderasi Hubungan Profitabilitas, Likuiditas, Leverage dan Firm Size Terhadap Tax Avoidance Widnyani, Gusti Ayu Oppie Indra; Diatmika, I Putu Gede; Yuniarta, Gede Adi
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1081

Abstract

The government continues to make efforts to increase state revenue from the tax sector. However, for companies, taxes are often viewed as a burden that can reduce profits. As a result, companies with large profits tend to find ways to minimize their tax burden, one of which is through tax avoidance practices. This study aims to examine the influence of profitability, liquidity, leverage, and firm size on tax avoidance, as well as the role of Good Corporate Governance (GCG) as a moderating variable. The research objects are companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling; out of 45 companies, 27 met the criteria, resulting in 135 observations over the five-year period. Data were analyzed using the Partial Least Squares (PLS) method through outer model testing, inner model, and path coefficient analysis using the SmartPLS software. The results show that profitability, liquidity, and firm size have a significant negative effect on tax avoidance. Meanwhile, leverage does not show a significant effect. GCG has a positive effect on tax avoidance and is able to weaken the influence of liquidity and firm size on tax avoidance. However, GCG does not succeed in moderating the effect of profitability and leverage on tax avoidance.
PENGEMBANGAN SOFTWARE OF HOSPITALITY ACCOUNTING DICTIONARY Adi Yuniarta, Gede
JST (Jurnal Sains dan Teknologi) Vol. 4 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.428 KB) | DOI: 10.23887/jstundiksha.v4i1.4927

Abstract

Hospitality Accounting (Akuntansi Perhotelan) merupakan bidang akuntansi terapan di dunia pariwisata. Dilihat dari bidang akuntansi, dunia bisnis pariwisata berbeda dengan dunia usaha lainnya karena merupakan kombinasi antara jasa dan produksi. Sampai dengan saat ini literatur pendukung untuk bidang Hospitality Accounting baik untuk pendidikan maupun untuk para praktisi masih sangat minim, sedangkan kebutuhan akan ketrampilan di bidang ini sangat besar. Hal ini menyebabkan pembelajaran mata kuliah ini menjadi kurang maksimal.  Literatur yang ada belum mampu memberikan informasi spesifik mengenai implementasi Akuntansi dalam kondisi riil  di dalam usaha perhotelan. Kamus akuntansi perhotelan atau Hospitality Accounting Dictionary merupakan istilah-istilah yang merupakan komponen penting dalam penguasaan Hospitality Accounting. Istilah-istilah dalam Hospitality Accounting sangatlah berbeda dengan akuntansi secara umum terlebih lagi saat ini informasi mengenai istilah tersebut belum terkoordinasi dalam satu literatur yang tepat. Tujuan jangka panjang dari penelitian ini adalah untuk menghasilkan literatur dalam bentuk Software of Hospitality Accounting Dictionary yang dapat dimanfaatkan dalam pembelajaran Akuntansi Perhotelan di kelas yang sekaligus juga dapat dimanfaatkan sebagai sumber informasi pemakai baik masyarakat umum maupun praktisi di di dunia perhotelan. Penelitian ini menggunakan model pengembangan four D Models yang terdiri dari 4 tahap pengembangan, yaitu Define, Design, Develop, dan Desseminate. Hasil penelitian di tahun pertama (2013) menghasilkan draf Software of Hospitality Accounting Dictionary. Penelitian  di tahun ke dua (2014) menyempurnakan draft menjadi Software of Hospitality Accounting Dictionary yang siap online dan diujicobakan secara luas pada beberapa hotel berbintang di Bali dengan hasil menunjukkan para praktisi akuntansi perhotelan merasa puas dengan produk yang dihasilkan dan layak untuk diimplementasikan.
Loan Restructuring, Human Capital and Digital towards MSME Performance in the COVID-19 Pandemic Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi
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.
The Role Analysis of the Physical Environment, Socio-Economic, and the Urgency of Tat Tvam Asi in Collective Resource Management Multicultural Subak Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi; Wahyuni, Ni Komang Surya
APMBA (Asia Pacific Management and Business Application) Vol. 11 No. 1 (2022)
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.2022.011.01.2

Abstract

This study aims to determine the effect of the role of the physical environment, socio-economics and the urgency of governance on the management of multicultural subak collective resources. The type of research is quantitative. The sampling technique used was a random sampling technique determined by the slovin formula—data collection techniques in distributing questionnaires and measured using a Likert scale. The study was conducted in Subak spread across the province of Bali by adhering to multiculturalism, and the sample used in the study was 170. Data or statistical analysis techniques in the study were considered using the Structural Equation Model (SEM) with WarpPLS 5.0 software modelling. The results show that the role of the physical environment does not have a significant effect on the management of the multicultural subak collective resources. In contrast, socio-economics and the urgency of governance significantly affect the management of the multicultural subak collective resources. This research focuses on multicultural subak, which contains the concept of Tri Hita Karana, which includes Parhyangan, Pawongan and Palemahan and Tat Tvam Asi is an embodiment of love for all beings. These two concepts link the subak organisation to continue to manage spiritually-based collective resources.
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