Claim Missing Document
Check
Articles

Penerapan Awig - Awig dan Pararem dalam Mewujudkan Akuntabilitas Pengelolaan Keuangan pada Dadia Pasek Gelgel Desa Sepang, Kecamatan Busungbiu, Kabupaten Buleleng Krismayanti, Ni Made Ayu; Atmadja, Anantawikrama Tungga
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26328

Abstract

This study aims to determine: (1) the background of the application of awig - awig and pararem in Dadia Pasek Gelgel, Sepang Village and (2) financial management accountability with the implementation of awig - awig ¬ and pararem in Dadia Pasek Gelgel, Sepang Village. Data collection methods were obtained from interviews, observation and documentation conducted at Dadia Pasek Gelgel, Sepang Village, Busungbiu District, and Buleleng Regency. Processing the data that has been collected is then analyzed through data reduction, data presentation and drawing conclusions. The results showed that (1) the application of awig - awig and pararem in dadia Pasek Gelgel Desa Sepang was used as a guide to regulate the most important things in dadia in regulating the ceremony arrangement, ethical procedures and how to deal with problems that exist in dadia Pasek Gelgel and (2) the financial management process of Pasek Gelgel in Sepang Village is carried out in 3 stages, namely planning, implementation and accountability. Accountability of financial management by Prajuru dadia Pasek Gelgel Desa Sepang was carried out by making the LPJ and announced at paruman which coincided with the fifth full moon.
Analisis Efektivitas Sistem Pengendalian Internal Dalam Mengatasi Kredit Macet Dengan Menerapkan Prinsip “Pang Pade Payu” Pada BUMDES Sidi Amerta Erawati, Made; Atmadja, Anantawikrama Tungga
Vokasi : Jurnal Riset Akuntansi Vol 9, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v9i2.27389

Abstract

BUMDes Sidi Amerta is an official institution with a village managed by a joint and legal entity village, one of the operations of which is a savings and loan business. This study was intended to find out (1) How the internal control system applied by the Sidi Amerta Village Business Entity in implementing bad credit, (2) How to apply the "pang pade payu" principle to get bad credit at the Sidi Amerta BUMDes. In this study using a descriptive method with a qualitatitive approach. The data collection method was obtained through the observation method, the interview method, and the documentation method conducted at BUMDes Sidi Amerta. The data processing that has been collected is then completed through data reduction, data presentation and making conclusion.The results showed that the implementation of (1) the internal control system at BUMDes Sidii Amerta was quite good with supervision carried out effectively, but the management's knowledge in the field of accounting allowed for fraud; (2) The effectiveness of the application of the principle of "pang pade payu" for bad loans is quite effective, because it uses a family that makes the recipients get relief in paying for their needs without protection increasing the importance of care to pay for their needs; (3) Suggestions for follow-up actions carried out are more selective in granting loans in accordance with the ability of the credit assistance.
Menguak Sanksi Nyongkok dalam Penyelesaian Kredit Macet Ditinjau dari Perspektif Nasabah, Pengurus LPD dan Hukum Adat (Studi Kasus Pada LPD Desa Pakraman Telaga, Kecamatan Busungbiu, Kabupaten Buleleng) Putri, WP Kartika; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27365

Abstract

This study aims to find out: (1) how is the background of applying nyongkok customary sanction to the LPD at Desa Pakraman Telaga, (2)what are the types of nyongkok customary sanction that are applied, and (3) how are the implications of applying nyongkok customary sanction in the settlement of bad debts on LPD at Desa Pakraman Telaga. This research was conducted at the LPD at Desa Pakraman Telaga, Busungbiu District, Buleleng Regency. This study uses a qualitative methods. The data used in this study are primary data and secondary data. The results of this study stated that (1) the background that applying nyongkok customary sanction is to bind customers to remember the responsibility to repay all loans along with interest as well as being a strength for the sustainability of the LPD at Desa Pakraman Telaga and to provide a detterent effect for customers, (2) the type of nyongkok customary sanction is not getting served in the village in religious ceremonies except death and all the obligation proceed as usual, and (3) the implications that arises from the application of nyongkok customary sanctions is the existence of awig-awig is maintained to regulate society, the exixtence of LPD at Desa Pakraman Telaga as a support for the village economy, fear arises not having the ability to repay loans, and there was the emergence of shame when announced as a nyongkok sanction customer durng a meeting with the community.  
Analisis Akuntabilitas dan Tranparansi Pengelolaan Dana Pemirak Melalui Peranan Kearifan Budaya Lokal Pangentos Ayahan Adat (Studi Kasus Pada Desa Adat Padang Bulia Kecamatan Sukasada Kabupaten Buleleng) Pratama, I Gusti Agung Wahyu Krisna Mukti; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26496

Abstract

Pemirak is a financial policy given by the customary village in which the villagers who cannot do their duty for the village or known as haturang ngayah are required to pay the agreed nominal amount based on its criteria. As a non-public organization managing the funds of Pemirak, the customary village should take responsibility for the accountability and transparency of financial management. This study was conducted to find out (1) the accountability process done by the customary village of Padang Bulia related to maintaining the accountability and the transparency of the funds of Pemirak, (2) The comprehension of the people who were active in Pemirak management regarding the principles of accountability and transparency in the management of the collected funds. This study was conducted using the qualitative method and took place in the customary village of Padang Bulia, Sukasada sub-district of Buleleng regency.  Primary data and secondary data were used in this study. The results found in this study showed (1) The financial management process of the funds of Pemirak was done through several stages, namely acceptance, consumption and reporting in which the accountability and the transparency in financial management have done by the management of the customary village of Padang Bulia by submitting a recapitulation report on income and expenditure during the meeting called Sangkepan which is then discussed in the next meeting known as Paruman, and (2) The accountability in the management of the funds of Pemirak has included transparency, obligations, control, responsibility, and responsiveness.
Analisis Akuntabilitas Pengelolaan Iuran Dana Patis (Studi Kasus Pada Desa Adat Cau) Kumalawati, Dewi Diah; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.24959

Abstract

 Adanya kesepakatan dari paruman yang dibuat di Desa Adat Cau yaitu diadakannya pemungutan Iuran Dana Patis yang diperuntukkan untuk membantu keluarga yang berduka dalam pembakaran jasad keluarganya serta dari sejak dibentuknya dana patis, belum adanya paruman khusus yang membahas tentang pengelolaan iuran dana patis. Penelitian ini bertujuan untuk mengetahui: (1)  alasan terbentuknya dana patis di Desa Adat Cau, (2) pengungkapan pengelolaan iuran dana patis kepada masyarakat dan (3) penerapan unsur-unsur akuntabilitas dalam pengelolaan iuran dana patis di Desa Adat Cau.Penelitian ini dilakukan di Desa Adat Cau, Desa Tua Kecamatan Marga Kabupaten Tabanan. Dalam penelitian ini menggunakan metode kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Data primer didapatkan dari hasil wawancara, observasi serta dokumentasi, data sekunder didapatkan dari buku dan refrensi lain untuk mendukung penelitian. Metode dan teknik analisis yang digunakan dalam penelitian ini yaitu pengumpulan data, reduksi data, penyajian data, analisis data serta penarikan kesimpulan. Hasil peneliian ini menyatakan bahwa (1) alasan terbentuknya dana patis ini karena adanya semangat gotong royong antar sesama warga, menghindari konflik kepentingan dalam hal penguburan mayat di setra dan adanya pemahaman ilmu baru yaitu dapat dilaksanakannya upacara Ngaben dengan biaya yang minim, (2) pengungkapan pengelolaan iuran dana patis kepada masyarakat dilakukan hanya kepada keluarga yang berduka saja dan (3) penerapan unsur-unsur akuntabilitas dalam pengelolaan iuran dana patis ini berupa unsur transparansi, liabilitas, kontrol, responsibilitas serta responsivitas. 
Akuntabilitas dan Transparansi Pengelolaan Dana Punia Di Pura Dalem Kangin, Desa Pakraman Banyuning, Kecamatan Buleleng Meiningsih, Luh Ari; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.27613

Abstract

Bali is known to have a diversity of cultures, one of which is culture in giving gifts, the basis of this teaching is sincere in accordance with the teachings of the Dharma. Desa Pakraman is a non-governmental public institution, everything managed in it must be based on the principles of accountability and transparency. Likewise with the temple in Pakraman village, and is already an organization. In managing any finance must be in accordance with the principle of accountability. One of them is financial management in the ounia fund system in Pura Dalem Kangin, Pakraman Banyuning Village. To understand accountability and transparency in the management of punia funds in Pura Dalem Kangin, Pakraman Banyuning Village, Buleleng Subdistrict, this study aims to find out (1) How to manage financials in the Pura Dalem Kangin fund system, Desa Pakraman Banyuning and (2) How do the punia fund manager understands the principles of accountability in the management of collected funds   This research was conducted with qualitative methods that focus more on the description of the study. Data obtained through in-depth interviews, observation, documentation studies of informants who have knowledge in their fields. Furthermore, this data is processed through three stages, namely (1) Reduction, (2) Presentation, and (3) Conclusion Withdrawal. The results of this study indicate that (1) the punia fund management system is pretended to miss using a simple management system with a clearly understood flow that is carried out directly by the administrators therein (2) the managers have understood very well the principles of accountability that consist of transparency , obligations, controls and responsibilities 
Analisis Penentuan Harga Jual Untuk Barang Preloved (Studi Kasus Pada Bisnis Barang Preloved @Bekasberkualitaz) Dewi, Diah Chandra; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26397

Abstract

Determination of the sellinggpriceeis something that needs to be considered considering the selling price will affect the sustainability of the business. It is undeniable thattthe selling price can increaseltheeamount received. This study uses qualitative methods, with observations,iinterviews, and observations.tTheaanalysis techniqueeissdoneebyyskipping dataareduction, then presenting data and drawing conclusions. The results of this study indicate that research on consumptive, demand and supply, market and e-commerce which attracts business debates that have been carried out before, in addition to determining the selling price carried out by @bekasberkualitaz with the price mark up method to obtain the method using the cost plus price method. 
Analisis Sisitem Pemberian Kredit Perumahan Krama (Krura) Dengan Prinsip Ringankan Krama 'Mipil" Pada LPD Desa Adat Kedonganan Nugraha, K; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26210

Abstract

This study aims to determine: (1) how the background of the Kredit Perumahan Krama (Krura) was launched by the LPD of the Desa Adat Kedonganan, (2) how was the process of analyzing the giving of the Kredit Perumahan Krama (Krura) by the LPD of the Desa Adat Kedonganan, and (3) how the impact the provision of Kredit Perumahan Krama (Krura) for the krama Kedonganan Adat Village and the LPD Desa Adat Kedonganan. This research was conducted in the LPD Desa Adat Kedonganan, Kuta District, Badung Regency. This study used descriptive qualitative method. The data used in this study are primary data and secondary data. The results of this study stated that: (1) Kredit Perumahan Krama (Krura) was first launched at the end of 2018 to coincide with anniversary of the LPD Desa Adat Kedonganan, Krura was launched to help the krama of Kedonganan Adat Village who do not yet have their own homes and also to save land or palemahan Bali from investors and foreign parties, (2) the Krura program is intended for krama mipil Kedonganan Adat Village with steps to fill in forms and requirements, then the selection and determination of Krura recipients to the signing of the agreement and handover, and (3) the Krura program has a good impact on krama Kedonganan Adat Village because they can have their own house at a low price.
Pengintegrasian LPD Sebagai Sumber Belajar Dalam Pembelajaran IPS di SMP Negeri 4 Singaraja Purna, Made Roby Pratama; Kertih, I Wayan; Atmadja, Anantawikrama Tungga
Media Komunikasi FPIPS Vol 20, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mkfis.v20i2.36802

Abstract

Penelitian ini bertujuan untuk mengetahui sejarah LPD di Desa Sambangan, mengetahui bagaimana mengintegrasikan dan melakukan inovasi pembelajaran, mengetahui nilai karakter, mengetahui menyusun RPP pada kurikulum 2013, mengetahui persepsi siswa dan guru di SMP Negeri 4 Singaraja terhadap pengintegrasian LPD Sambangan ke dalam pembelajaran IPS. Metode yang digunakan dalam penelitian adalah penelitian kualitatif. Data diperoleh melalui wawancara, observasi dan studi dokumen. Hasil penelitian ini menunjukkan LPD Sambangan didirikan berdasarkan SK Gubernur Nomor 144 Tahun 1992. Inovasi pembelajaran sangat penting dilakukan. Nilai karakter yang terkandung Religius, Disiplin, Gotong Royong, Kejujuran, Tanggung Jawab, dan Kerja Keras. Selain nilai karakter tersebut terdapat pula nilai kearifan lokal seperti Taksu, Tri Hita Karana, Menyama Braya, dan Jengah. RPP mengacu pada Permendikbud Republik Indonesia Nomor 14 Tahun 2019 tentang penyederhanaan RPP. Persepsi guru dan siswa berbanding lurus dengan apa yang dituangkan peneliti yaitu mereka setuju dan mendukung penyisipan bahan ajar LPD Sambangan ke dalam pembelajaran IPS.
PENGEMBANGAN MODEL STRUKTUR PENGENDALIAN INTERN BERBASIS MODAL SOSIAL UNTUK MENCEGAH KEBANGKRUTAN LEMBAGA PERKREDITAN DESA (LPD) DI BALI Atmadja, Anantawikrama Tungga; Darmawan, Nyoman Ari Surya; Herawati, Nyoman Trisna
Jurnal Ilmu Sosial dan Humaniora Vol 5, No 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v5i1.8281

Abstract

Abstrak Sebagai lembaga bentukan desa pakraman, selain memiliki fungsi bisnis LPD juga memiliki fungsi sosial untuk memajukan perekonomian desa pakraman beserta seluruh krama-nya. Fungsinya yang penting ini mengakibatkan LPD harus dihindarkan dari permasalahan keuangan yang dapat berujung pada kebangkrutan. Berbeda dengan lembaga keuangan lainnya selain mempergunakan tata aturan organisasi formal, LPD mempergunakan modal sosial yang dimiliki oleh desa pakraman sebagai basis aktivitas operasionalnya. Untuk itu, penelitian ini bertujuan untuk membangun model srtuktur pengendalian intern berbasis modal sosial yang dapat diterapkan pada seluruh LPD di Bali yang dibagi menjadi tiga tahapan penelitian. Pada tahapan pertama ini akan diinventarisir modal sosial apa yang dapat dimanfaatkan untuk memperkuat struktur pengendalian LPD dengan mengetahui, 1) alasan desa pakraman membentuk LPD, 2) hubungan antar para pemangku kepentingan di LPD, dan 3) bentuk penyertaan modal sosial dalam struktur pengendalian intern LPD. Penelitian ini dilakukan dengan metode penelitian kualitatif pada 18 LPD di seluruh kabupaten dan kota madya di Bali. Data dikumpulkan dengan wawancara, observasi partisipasi, dan studi dokumentasi yang selanjutnya dianalisis berdasarkan kerangka teoritik yang telah disusun sebelumnya. Hasil penelitian menujukkan bahwa 1) LPD didirikan berdasarkan instruksi penguasa supra desa sekaligus merupakan kebutuhan krama desa pakraman, 2) pola hubungan antar stakeholder berbasis modal sosial yang dilandasi ideologi Tri Hita Karana, serta 3) modal sosial yang berperan dalam aktivitas operasional sekaligus pelaksanaan struktur pengendalian intern LPD adalah trust, jaringan sosial, dan pranata sosial. . Kata kunci: Lembaga Perkreditan Desa, Model Struktur Pengendalian Intern, Modal Sosial, Tri Hita Karana, Kebangkrutan Abstract As an institution formed by Desa Pakraman, besides having a business function LPD also has a social function to promote the economy of Desa Pakraman and its members. This important functions derive LPD should be avoided from the financial problems that can lead to bankruptcy. Compared to other financial institutions, LPD is ruled by using the formal organization and importantly social capital belonged to Desa Pakraman as the basis of operational activities. Therefore, this study aims to develop a model of internal control structure based on social capital that can be applied to the entire LPD in Bali. This study is divided into three stages of research. In the first stage it will be inventoried what social capital can be used to strengthen the structures of LPD’s control by knowing: 1) the reason of Desa Pakraman in building an LPD, 2) the relationship among the stakeholders in LPD, and 3) form of social capital share in the LPD’s internal control structure. This research was conducted using qualitative method at 18 LPDs in all regencies in Bali. Data were collected through interviews, participatory observation and documentation study. It was then analyzed based on the theoretical framework that has been developed previously. The results showed that 1) LPD was established based on instruction of the ruler of the supra-villages as well as the need of Desa Pakraman, 2) the pattern of relationships among stakeholders was based on social capital with the ideology of Tri Hita Karana, and 3) the social capital involved in operational activities and the implementation of internal control structure of LPD is trust, social networks, and social institutions. Keywords: Lembaga Perkreditan Desa (LPD), model of internal control structure, social capital, Tri Hita Karana, bankruptcy.
Co-Authors 1Luh Natalia Anggri Aprianti Adik Diantini Agus Buda Parwata Ak. S.E. Desak Nyoman Sri Werastuti . Antari, Ni Wayan Indah Aprianti, 1Luh Natalia Anggri Ari Surya Darmawan Ariani, Ketut Putri Ariawan, Gede 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 Erlina Risa 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 Erawati, Made Erliyani, Putu Esa Pradnyani, Ida Ayu Gede Danika Febrianty, Komang Fifi Fitriana Sari Gede Adi Yuniarta Gede Hendra Eka Saputra Gede Mandirta Tama Gede Riko Bayuna Gunawan, I Nyoman Adi Gusti Ayu Ketut Rencana Sari Dewi Handayani, Ni Wayan Nanik Hendrawan, I Wayan Eka Herawati, Trisna Hidayatulloh, A.Nururrochman I Gusti Agung Wahyu Krisna Mukti Pratama I Gusti Ayu Desy Juliantari I Gusti Ayu Eka Suryanthi I Gusti Ayu Purnamawati I Kadek Pebri Artana I Komang Wisnu Budi Wijaya I Made Adi Suhendra I Made Adwityam Dewantara I Made Anjol Wiguna I Made Pageh I Made Pradana Adiputra I Nyoman Adi Gunawan I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Julianto I Putu Sriartha I Putu Wisna Ariawan 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 Triska Pradnyani Pidada Intan Milania Intan Milania Juliantari, I Gusti Ayu Desy K Nugraha Kadek Arik Suprayoga Kadek Nurdarmasih 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 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 Mahalliani, Ni Putu Putri Mahartini, Komang Lia Marvilianti Dewi, Putu Ekadianita Meiningsih, Luh Ari Muhammad Wahyu Setiyadi Nengah Bawa Atmadja Nengah Bawa Atmadja Nengah Bawa Atmaja Ni Kadek Aprina Asriani Ni Kadek Dewi Sukasih Ni Kadek Sinarwati Ni Kadek Wiwiek Widhi Asih Ni Komang Laksmi Mahesvari Ni Komang Suwini Ni Made Ayu Krismayanti Ni Made kamani Partari Ni Made Mira Sanita Ni Nyoman Parwati Ni Nyoman Trisna Herawati Ni Putu Dwi Sucita Dartini Ni Putu Ristiati Ni Wayan Nanik Handayani Ni Wayan Nanik Handayani Ni Wayan Tirta Wahyuni Ni Wayan Wulan Tari Nopiani, Wayan Nugraha, K Nurdarmasih, Kadek Nyoman Tika, I Nyoman Trisna Herawati Nyoman Trisna Kartini Putri Nyoman Widya Astuti 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 Premayanti, Luh Putu Pertiwi Gayatri Para Purna, Made Roby Pratama Purnama, Luh Weda Laksmi PURWANTI PURWANTI Putri, WP Kartika Putu Budi Adnyana Putu Ekadianita Marvilianti Dewi Putu Lusiana Dewi Putu Novi Anesya Dewi A. Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma SAFITRI, NABILA Sanita, Ni Made Mira Saptameyana, Guna Saputri Dewi, Ni Komang Sastrini, Kadekerimandasastrini Satriawan, I Made Selamat, I Ketut Sudarmanto, Eko Sukarmayasa, Ketut Sukarmiasih, Ni Made Sulistyowati, Nur Wahyuning Suprayoga, Kadek Arik Sutoto, Agung Suwini, Ni Komang Tama, Gede Mandirta Trisna Herawati Triyasa, Komang Darma Tuty Maryati Utami, Ni Ketut Widya Veronika, Kadek Ayu Wahyuni, Luh Deni Sri Wayan Nopiani Wayan Suastra, I Widiantari, Putu Wahyu WP Kartika Putri Yasa, Ni Nyoman Putra Yudha Adi Pranatha, Gede Yudha Wardana