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Tri Hita Karana-Based Financial Accountability in Support of Sustainability in Subak Putu Linna Ardianti; Anantawikrama Tungga Atmadja; Putu Sukma Kurniawan
International Journal Of Economics Social And Technology Vol. 5 No. 3 (2026): September 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i3.2397

Abstract

This study aims to examine how financial accountability practices based on the Tri Hita Karana philosophy support the sustainability of Subak Sembung as a traditional Balinese organization. The study addresses the limitation of conventional accountability perspectives that tend to emphasize administrative and financial compliance by exploring the cultural values underlying accountability practices and their contribution to multidimensional sustainability. This study employs a qualitative approach with an interpretive paradigm and ethnomethodological method. Data were collected through semi-structured interviews, observations, and documentation involving prajuru, krama, community group administrators, and other stakeholders involved in financial management. The findings indicate that financial accountability in Subak Sembung is not merely an administrative mechanism but a cultural practice rooted in swadikara (rights) and swadharma (moral obligations). The five accountability dimensions of transparency, liability, controllability, responsibility, and responsive-ness are internalized through local cultural values, including ten nguluk-nguluk, swadharma, eling lan mulat sarira, sesana, saling asah asih asuh, and gelahang bareng. These practices are integrated with the three dimensions of Tri Hita Karana and contribute to spiritual, social, environmental, and economic sustainability. The study proposes the concept of cultural sustainability accountability, which positions accountability as a mechanism for shared value creation rather than merely compliance. The study contributes to accounting research by developing a Tri Hita Karana-based financial accountability model for sustaining traditional organizations across generations.
MANAGEMENT ACCOUNTING MECHANISMS FOR ORGANIZATIONAL SUSTAINABILITY UNDER ENVIRONMENTAL UNCERTAINTY: A SYSTEMATIC LITERATURE REVIEW Nyoman Ayu Wulan Trisna Dewi; Anantawikrama Tungga Atmadja; Desak Nyoman Sri Werastuti; Salisa Binti Abdul Aziz
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i3.20756

Abstract

Organizations are increasingly expected to achieve sustainability objectives while operating in environments characterized by rapid regulatory, technological, market, and societal changes. In response to these challenges, management accounting has evolved beyond its traditional financial role to support strategic decision-making, organizational control, and sustainability initiatives. Although research on management accounting for sustainability has expanded considerably, existing evidence remains fragmented across different management accounting mechanisms, and the role of environmental uncertainty in shaping their effectiveness has not been comprehensively synthesized. This study systematically reviews the literature on management accounting mechanisms employed to enhance sustainability-related organizational outcomes and examines how environmental uncertainty has been addressed within this body of research. A Systematic Literature Review (SLR) was conducted following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Articles were retrieved from the Scopus database using predefined search strategies and selection criteria. Following title, abstract, and full-text screening, 40 empirical studies were included in the qualitative synthesis. The selected articles were analyzed using thematic synthesis to identify dominant management accounting mechanisms, sustainability-related organizational outcomes, theoretical perspectives, and the role of environmental uncertainty. The review indicates that Environmental Management Accounting, Management Control Systems, Strategic Management Accounting, Performance Measurement Systems, Environmental Management Control Systems, and Sustainability Management Control Systems consistently contribute to sustainability-related organizational outcomes, primarily through organizational capabilities such as green innovation, dynamic capabilities, organizational resilience, business strategy, organizational ambidexterity, and green human resource management. However, the findings also reveal that environmental uncertainty remains conceptually underdeveloped. While regulatory changes, stakeholder pressures, technological developments, and market dynamics are widely acknowledged as contextual conditions, they are rarely operationalized as empirical constructs explaining the effectiveness of management accounting mechanisms. Building on these findings, this study proposes an integrated conceptual framework that positions management accounting mechanisms as strategic organizational capabilities and environmental uncertainty as a higher-order contingency factor influencing sustainability-related organizational outcomes. This review contributes to the management accounting for sustainability literature by integrating fragmented empirical evidence, identifying a significant conceptual gap regarding environmental uncertainty, and proposing a contingency-based framework to guide future research. The findings also provide practical insights for managers and policymakers seeking to strengthen organizational sustainability through adaptive management accounting practices in increasingly uncertain environments.
Analisis Reaksi Pasar Terhadap Kebijakan Normalisasi Auto Rejection Bawah (ARB) Pasca Pandemi : (Studi Kasus Pada Perusahaan LQ45 yang Terdaftar Di Bursa Efek Indonesia Periode 2022 – 2024) I Gusti Ayu Ari Saraswati; Anantawikrama Tungga Atmadja; Gst. Ayu Ketut Rencana Sari Dewi
Jurnal Akuntansi Profesi Vol. 17 No. 02 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v17i02.121483

Abstract

Penelitian ini dilatarbelakangi oleh perubahan kebijakan Auto Rejection Bawah (ARB) selama dan setelah pandemi COVID-19. Selama pandemi, batas ARB direlaksasi untuk menjaga stabilitas perdagangan, kemudian dinormalisasi secara bertahap seiring pemulihan kondisi pasar. Perubahan batas tersebut memperluas ruang pergerakan harga saham sehingga berpotensi memengaruhi keputusan investor dan aktivitas perdagangan. Namun, penelitian terdahulu mengenai dampak perubahan dan normalisasi ARB menunjukkan hasil yang beragam. Oleh karena itu, penelitian ini bertujuan menganalisis reaksi pasar terhadap kebijakan normalisasi ARB pascapandemi pada perusahaan LQ45 di Bursa Efek Indonesia menggunakan metode event study. Peristiwa yang diamati adalah normalisasi tahap pertama pada 5 Juni 2023 dan tahap kedua pada 4 September 2023. Reaksi pasar diukur melalui abnormal return (AR) dan Trading Volume Activity (TVA) pada 29 perusahaan dengan event window 5 hari sebelum dan sesudah masing- masing tahapan. Hasil penelitian menunjukkan bahwa pada tahap pertama tidak terdapat perbedaan signifikan pada AR, tetapi terdapat penurunan TVA yang signifikan. Sementara itu, pada tahap kedua terdapat perbedaan signifikan pada AR, sedangkan TVA tidak menunjukkan perbedaan yang signifikan. This study is motivated by changes in the Lower Auto Rejection (ARB) policy during and after the COVID-19 pandemic. During the pandemic, the ARB limit was relaxed to maintain trading stability and was gradually normalized as market conditions recovered. These changes expanded the range of stock price movements, potentially affecting investor decisions and trading activity. However, previous studies on the impact of ARB changes and normalization have shown mixed results. Therefore, this study aims to analyze market reactions to the post-pandemic ARB normalization policy among LQ45 companies listed on the Indonesia Stock Exchange using an event study method. The events examined were the first normalization on June 5, 2023, and the second on September 4, 2023. Market reactions were measured using abnormal return (AR) and Trading Volume Activity (TVA) for 29 companies with an event window of five days before and after each stage. The results show that the first stage had no significant difference in AR but a significant decrease in TVA. Meanwhile, the second stage showed a significant difference in AR, while TVA showed no significant difference.
A Humanistic-Ecological Project-Based Learning Model Integrating Balinese Local Wisdom for Adolescent Development in Bali’s Tourism Contexts: A Systematic Literature Review Ida Ayu Purnama Bestari; I Nyoman Tika; Anantawikrama Tungga Atmadja; I Wayan Suastra
IJIS Edu : Indonesian Journal of Integrated Science Education Vol. 8 No. 1 (2026): January 2026
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ijisedu.v8i1.10263

Abstract

This systematic literature review synthesizes evidence on Project-Based Learning (PjBL) integrated with Balinese local wisdom for adolescent human resource development in Bali’s tourism contexts. Following PRISMA 2020 guidelines, a Scopus search (2016-2025) identified 21 empirical studies. Each was coded for PjBL implementation, local wisdom integration, humanistic/ecological perspectives, youth development, and tourism relevance. Findings show widespread integration of humanistic/ecological perspectives and local wisdom. However, explicit PjBL implementation appeared in only 8 of 21 studies (38.1%), with others showing project-like elements. Recurring limitations include partial local wisdom integration and limited attention to ecological impact and youth agency. Based on this, the study proposes a seven-stage PjBL syntax operationalizing Tri Hita Karana, Tat Twam Asi, and menyama braya. This model offers a culturally grounded framework for adolescent HRD, addressing existing gaps and promoting humanistic-ecological sustainability in Bali's unique tourism setting.
Efektivitas Penerapan Sistem Pengendalian Manajemen Berbasis Kearifan Lokal Bali Terhadap Pencegahan Kecurangan Pada Proses Pemberian Kredit Di Lpd Desa Adat Gelgel I Wayan Eka Hendrawan; Anantawikrama Tungga Atmadja
Jurnal Akuntansi Profesi Vol. 15 No. 02 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i02.74785

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana prosedur pemberian kredit di LPD Desa Adat Gelgel dan untuk mengetahui bagaimana Efektivitas Penerapan Sistem Pengendalian Manajemen berbasis Kearifan Local Bali Terhadap Pencegahan Kecurangan Pada Proses Pemberian Kredit di LPD Desa Adat Gelgel. Manfaat yang dapat diberikan dari penelitian ini adalah dapat memberikan kontribusi bagi perkembangan ilmu akuntansi tentang sistem pengendalian intenal LPD dan bagaimana prosedur pemberian kredit pada LPD. Penelitian ini menggunakan metode pnelitian kualitatif, peneliti melakukan observasi, wawancara dan dokumentasi dalam mengumpulkan data yang selanjutnya digunakan untuk dianalisis. Penelitian ini dilakukan di LPD Desa Adat Gelgel yang merupakan LPD yang menganut sistem pengendalian internal berbasis religius magis. Peneliti menggunakan model analisis data kualitatif yang dikembangkan oleh Sugyono meliputi teknik reduksi data, penyajian data serta analisis data dan penarikan kesimpulan. Adapun pembahasan dari penelitian ini yaitu membahas menganai gambaran umum baik dari sejarah dan perkembangan LPD Desa Adat Gelgel. Kemudian sistem pengendalian manajemen LPD Desa Adat Gelgel, dalam hal ini peneliti mengaitkan adanya peraturan sumpah yang bersifat religius magis yang di buat oleh ketua LPD di masa lalu, maka peraturan ini sangat memberikan pengaruh yang sangat efektif terhadap pemberian kredit yang ada di LPD Desa Adat Gelgel terutama pada kredit macet nya yang dari tahun-ketahun semakin menurun dan stabil dan bisa dikatakan sangat efektif.
Pengaruh Sistem Akuntansi Manajemen Dan Sistem Pengendalian Manajemen Terhadap Kinerja Hotel Seluruh Bali Ni Putu Putri Mahalliani; Anantawikrama Tungga Atmadja
Jurnal Akuntansi Profesi Vol. 15 No. 02 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i02.76440

Abstract

Penelitian ini bertujuan untuk menguji apakah Sistem Akuntansi Manajemen dan Sistem Pengendalian Manajemen berpengaruh terhadap kinerja hotel seluruh Bali. Jenis penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh manajer yang bekerja pada 197 hotel berbintang 4-5 di Bali. Sampel yang dipilih menggunakan teknik purposive sampling dan diperoleh jumlah sampel sebanyak 197 sampel. Data yang diperoleh kemudian dianalisis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) sistem akuntansi manajemen berpengaruh positif terhadap kinerja hotel, dan  (2) sistem pengendalian manajemen berpengaruh positif terhadap kinerja hotel. Penelitian ini diharapkan dapat memberikan kontribusi terkait kajian akademik mengenai sistem akuntansi manajemen dan sistem pengendalian manajemen terhadap kinerja hotel. Bagi pihak hotel diharapkan dapat menggunakan hasil penelitian ini sebagai bahan pertimbangan dalam meningkatkan kinerja hotel dengan memberikan pendidikan dan pelatihan terkait penerapan sistem akuntansi manajemen dan sistem pengendalian manajemen, menyusun standar kinerja yang lebih baik, melakukan evaluasi secara berkala, dan memperbaiki komunikasi antara manajemen dan karyawan. 
Analisis Pengaruh Sistem Pengendalian Manajemen, Corporate social responsibility, dan Locus of control Terhadap Kinerja Keuangan Koperasi Simpan Pinjam Di Kabupaten Karangasem Arya Ayu Candra Tri Parayani; Anantawikrama Tungga Atmadja
Jurnal Akuntansi Profesi Vol. 16 No. 03 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i03.79791

Abstract

The objective of this research is to examine the influence of financial performance on management control systems, corporate social responsibility (CSR), and locus of control in savings and loan cooperatives in Karangasem Regency. The financial performance of these cooperatives is currently weak due to internal and external issues such as fund misappropriation, employees working elsewhere, and increased operational costs due to the implementation of BPJS Ketenagakerjaan. This study employs a correlational method using quantitative analysis techniques. The population consists of 157 savings and loan cooperatives, with 58 respondents selected through purposive sampling, including the chairperson and treasurer. Data were collected using a Likert scale questionnaire. The results show that management control systems and locus of control have a significant positive effect on the financial performance of savings and loan cooperatives in Karangasem Regency, while corporate social responsibility has a positive but not significant effect on the financial performance of these cooperatives.
Strategi Untuk Meningkatan Laba Usaha Tani Cengkeh Di Desa Tigawasa Putu Erliyani; Anantawikrama Tungga Atmadja
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.95905

Abstract

The formulation of the problem in this study is that clove farmers in Tigawasa Village cannot calculate financial reports from the results of clove sales each year and clove farmers in Tigawasa Village do not know the right strategy to increase profits. The purpose of this study is to find out the income statement that should be compiled by clove farmers and to find out the strategies that can be carried out in increasing the clove farming profit in Tigawasa Village. The number of samples in this study was 10 clove farmers in Tigawasa Village, and the population of this study were all clove farmers in Tigawasa Village. The research method used in this study was a qualitative research method, the results of this study showed that clove farmers could not calculate the income statement from the sale of cloves so far and clove farmers did not know how to increase their clove farming profits.
Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Manajemen, dan Kompetensi Pengurus Terhadap Kinerja Keuangan Koperasi : (Studi pada Koperasi Pegawai Negeri (KPN) di Kecamatan Buleleng) A.A.Ayu Nila Pradnyasari; Anantawikrama Tungga Atmadja
Jurnal Akuntansi Profesi Vol. 17 No. 01 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v17i01.97953

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh sistem informasi akuntansi, sistem pengendalian manajemen menggunakan konsep four Levers of Control, dan kompetensi pengurus terhadap kinerja keuangan Koperasi Pegawai Negeri di Kecamatan Buleleng. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang diukur menggunakan skala likert. Populasi penelitian ini adalah seluruh Koperasi Pegawai Negeri di Kecamatan Buleleng dengan jumlah 22 koperasi dan teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh adalah 10 koperasi dengan 4 pengurus atau pengawas dari masing-masing Koperasi Pegawai Negeri sebagai responden. Analisis data menggunakan IBM SPSS versi 30 (Statistical Package for the Social Sciences) melalui analisis statistic deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa: (1) sistem informasi akuntansi berpengaruh positif signifikan terhadap kinerja keuangan koperasi, (2) sistem pengendalian manajemen berpengaruh positif dan signifikan terhadap kinerja keuangan koperasi, dan (3) kompetensi pengurus berpengaruh positif dan signifikan terhadap kinerja keuangan koperasi. Temuan ini mendukung teori agensi dan berkontribusi dalam pengembangan literatur serta menjadi melengkapi hasil penelitian terdahulu. Rekomendasi kedepannya untuk meneliti lebih lanjut terkait faktor lainnya yang memengaruhi kinerja koperasi, termasuk faktor eksternal, memperdalam kajian Levers of Control, serta memperluas sampel dan populasi penelitian.
Analisis Persepsi Dan Strategi Pengelolaan Keuangan Keluarga Nelayan Serta Dampaknya Terhadap Keberlanjutan Usaha Di Desa Bunutan Komang Try Oktaviani; Anantawikrama Tungga Atmadja
Jurnal Akuntansi Profesi Vol. 16 No. 03 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i03.101945

Abstract

Penelitian ini bertujuan untuk menggali persepsi nelayan mengenai pengelolaan keuangan keluarga, strategi yang diterapkan dalam mengelola pendapatan yang fluktuatif, praktik akuntansi rumah tangga yang dilakukan, risiko dan tantangan yang dihadapi dalam pengelolaan pendapatan, serta dampak dari strategi pengelolaan keuangan keluarga terhadap keberlanjutan usaha nelayan di Desa Bunutan. Penelitian ini menggunakan metode pendekatan kualitatif deskriptif. Sumber data pada penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data meliputi observasi, wawancara, dokumentasi, dan studi literatur. Data yang diperoleh selanjutnya dianalisis dengan menggunakan teknik analisis data, yaitu reduksi data, penyajian data, penarikan kesimpulan dan verifikasi. Hasil penelitian ini menunjukkan bahwa (1) Persepsi nelayan mengenai pengelolaan keuangan keluarga terbentuk dari pengalaman hidup dan kebiasaan sehari-hari mereka dalam mengelola pendapatan hasil melaut; (2) Strategi pengelolaan keuangan dilakukan melalui praktik akuntansi rumah tangga secara informal yang mencakup penganggaran, pencatatan, pengambilan keputusan, dan perencanaan keuangan jangka panjang yang disesuaikan dengan pengalaman, kebiasaan sehari-hari, kondisi ekonomi keluarga, serta nilai-nilai sosial dan budaya yang berkembang pada masyarakat nelayan di Desa Bunutan. (3) Strategi tersebut memberikan dampak positif terhadap keberlanjutan usaha nelayan, karena mereka mampu memprioritaskan kebutuhan operasional usaha nelayan dalam mengelola pendapatan yang fluktuatif.
Co-Authors 1Luh Natalia Anggri Aprianti A.A.Ayu Nila Pradnyasari Adik Diantini Agus Buda Parwata Agustinasari Agustinasari Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Kompiang Ari Purnamayani Anak Agung Putu Gede Bagus Arie Susandya Andani, Ni Ketut Sri Antari, Ni Wayan Indah Aprianti, 1Luh Natalia Anggri Ari Surya Darmawan Ariani, Ketut Putri Ariawan, Gede Arya Ayu Candra Tri Parayani Asih, Ni Kadek Wiwiek Widhi Bayuna, Gede Riko Cahyaningsih, Ni Ketut Candraningsih, Komang Eni Dani, Nufera Lupika Darmawan, I Gede Darmawan Dea Adela Giofanny Desak Nyoman Sri Werastuti Dewantara, I Made Adwityam Dewi A., Putu Novi Anesya Dewi Diah Kumalawati Dewi, Diah Chandra Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Made Diah Chandra Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Lusiana Dharma Cahyadi Diah Chandra Dewi Diantini, Adik Dr. I Nyoman Tika,M.Si . Dr. Tuty Maryati,M.Pd . Edwin Edwin Edy Sujana Eko Sudarmanto Erawati, Made Esa Pradnyani, Ida Ayu Gede Danika Febrianty, Komang Fifi Fitriana Sari, Fifi Fitriana Gede Adi Yuniarta Gede Hendra Eka Saputra Gede Mandirta Tama Gede Riko Bayuna Gede Yudha Adi Pranatha Gunawan, I Nyoman Adi Gusti Ayu Ketut Rencana Sari Dewi Gusti Ayu Ketut Rencana Sari Dewi Handayani, Ni Wayan Nanik Herawati, Trisna Hidayatulloh, A.Nururrochman I Gusti Agung Wahyu Krisna Mukti Pratama I Gusti Ayu Ari Saraswati I Gusti Ayu Desy Juliantari I Gusti Ayu Purnamawati I Kadek Pebri Artana I Kadek Yoga Sanjaya I Made Adi Suhendra I Made Adwityam Dewantara I Made Anjol Wiguna I Made Pageh I Made Pradana Adiputra I Made Pradana Adiputra I Nyoman Adi Gunawan I Nyoman Ari Surya Darmawan I Nyoman Putra Yasa I Putu Edy Arizona I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto I Putu Sriartha I Putu Sujanayasa I Putu Wisna Ariawan I Wayan Eka Hendrawan I Wayan Juliarta I Wayan Kertih I Wayan Lasmawan I Wayan Pardi I Wayan Suastra Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Purnama Bestari Ida Ayu Triska Pradnyani Pidada Intan Milania Intan Milania Juliantari, I Gusti Ayu Desy K Nugraha Kadek Arik Suprayoga Kadek Nurdarmasih KADEK YUDISTA WITRAGUNA Witraguna Kartika Tika Ketut Puteri Lestari Ketut Putri Ariani Komang Adi Kurniawan Saputra Komang Darma Triyasa Komang Eni Candraningsih Komang Eni Candraningsih Komang Erna Andriani Komang Febrianty Komang Intan Pradiska Komang Lia Mahartini Komang Try Oktaviani Koswara, Made Kony Krismayanti, Ni Made Ayu Kumalawati, Dewi Diah Lestari, Ketut Puteri Lucy Sri Musmini Luh Ari Meiningsih Luh Deni Sri Wahyuni Luh Putu Erlina Ariya Wati Luh Putu Ginda Prabhawati Luh Putu Sri Ariyani Luh Weda Laksmi Purnama M. Rudi Irwansyah Made Aristia Prayudi Made Erawati Made Kony Koswara Made Ngurah Duwipantara Made Roby Pratama Purna Made Sutrasmini Made Yogi Astuti Mahartini, Komang Lia Marvilianti Dewi, Putu Ekadianita Meiningsih, Luh Ari Muhammad Wahyu Setiyadi Nengah Bawa Atmadja Nengah Bawa Atmadja Nengah Bawa Atmadja Nengah Bawa Atmaja Ni Kadek Aprina Asriani Ni Kadek Dewi Sukasih Ni Kadek Fera Wati Ni Kadek Sinarwati Ni Kadek Wiwiek Widhi Asih Ni Komang Ayu Indah Widiantari Ni Komang Laksmi Mahesvari Ni Komang Suwini Ni Luh Ayu Asih Tirta Devi Ni Made Ayu Krismayanti Ni Made Dwi Darmayanti Ni Made kamani Partari Ni Made Mira Sanita Ni Nyoman Parwati Ni Nyoman Trisna Herawati Ni Putu Dwi Sucita Dartini Ni Putu Listia Agustini Ni Putu Putri Mahalliani Ni Putu Ristiati Ni Putu Widiasih Ni Wayan Nanik Handayani Ni Wayan Nanik Handayani Ni Wayan Tirta Wahyuni Ni Wayan Wulan Tari Nopiani, Wayan Nugraha, Gede Made Ananda Cipta Nugraha, K Nurdarmasih, Kadek Nyoman Ayu Wulan Trisna Dewi . Nyoman Tika, I Nyoman Trisna Herawati Nyoman Trisna Kartini Putri Nyoman Widya Astuti Pande Komang Ayu Sinta Lestari Paradila, Pradnyana Partari, Ni Made kamani Parwata, Agus Buda Pidada, Ida Ayu Triska Pradnyani Prabhawati, Luh Putu Ginda Pradnyana Paradila Pratama, I Gusti Agung Wahyu Krisna Mukti Purna, Made Roby Pratama Purnama, Luh Weda Laksmi PURWANTI PURWANTI Putri, WP Kartika Putu Budi Adnyana Putu Ekadianita Marvilianti Dewi Putu Erliyani Putu Ida Purnama Dewi Suartana Putu Linna Ardianti Putu Lusiana Dewi Putu Novi Anesya Dewi A. Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Yunartha Pradnyana Putra SAFITRI, NABILA Salisa Binti Abdul Aziz Sanita, Ni Made Mira Sapiruddin Saputri Dewi, Ni Komang Sastrini, Kadekerimandasastrini Satriawan, I Made Selamat, I Ketut suar08 suardani Sukarmayasa, Ketut Sukarmiasih, Ni Made Sulistyowati, Nur Wahyuning Suprayoga, Kadek Arik Suryanthi, I Gusti Ayu Eka Sutoto, Agung Suwini, Ni Komang Tama, Gede Mandirta Tasya Alya Salsabila Trisna Herawati Triyasa, Komang Darma Tuty Maryati Utami, Ni Ketut Widya Veronika, Kadek Ayu Wahyuni, Luh Deni Sri Wayan Nopiani Wayan Suastra, I Wereastuti, Desak Nyoman Sri Widiantari, Putu Wahyu WP Kartika Putri Yudha Wardana