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Peran Komisaris Independen dalam Memoderasi Thin Capitalization, Financial Distress dan Kepemilikan Asing Terhadap Agresivitas Pajak Suciadnyani, Ni Gusti Ayu Nila; Darmawan, Nyoman Ari Surya; Purnamawati, I Gusti Ayu
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2727

Abstract

Tax aggressiveness is an important issue that is often associated with companies' efforts to minimize tax burdens through certain strategies. Especially in the context of multinational companies. This study aims to provide empirical evidence on the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness, with independent commissioners as a moderating variable. This study uses a quantitative approach with panel data regression analysis on multinational companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. With a purposive sampling technique, a total of 96 sample companies were obtained in the observation period which were analyzed using STATA software. The results of the study show that thin capitalization and foreign ownership have no effect on tax aggressiveness. While financial distress has a negative effect on tax aggressiveness. In addition, independent commissioners are unable to moderate the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness. This study provides a new understanding that tax aggressiveness decisions are more influenced by internal conditions such as financial distress and the effectiveness of internal supervision than by external pressures. This has an impact on the need for improvements in corporate governance, especially strengthening the role of independent commissioners and aligning financial strategies and tax policies to comply with the principles of compliance and transparency.
Green Innovation Sebagai Pemoderasi: Determinan Pengungkapan Environmental, Social, Governance Astari, Ni Putu Ayu Astiti Mustika; Purnamawati, I Gusti Ayu; Werastuti, Desak Nyoman Sri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2748

Abstract

 Environmental, Social, and Governance (ESG) is an important indicator in assessing a company's commitment to sustainability, as well as a strategic consideration in socially responsible investment. This study aims to test and analyze the effect of Enterprise Risk Management, Financial Performance, and Foreign Ownership on Environmental, Social, and Governance disclosure with Green Innovation as a moderating variable. The approach used in this study is a quantitative approach with multiple linear regression analysis on companies that are consistently listed in the ESG Leaders Index and the SRI-KEHATI Index with annual report periods and sustainability reports in 2020-2023. The purposive sampling technique was used to obtain 17 companies with a total of 68 data in 4 years and analyzed using STATA 15.0 software. This study uses the Moderated Regression Analysis (MRA) test. This study shows that Enterprise Risk Management (ERM), Net Profit Margin (NPM), and foreign ownership have various effects on Environmental, Social, and Governance (ESG) disclosure. NPM has a significant positive effect, while ERM and foreign ownership are not significant. Green Innovation (GI) fails to moderate the relationship between ERM, Tobin's Q, and foreign ownership on ESG, and actually weakens the relationship between NPM and ESG. These results confirm that internal factors such as green innovation have not been optimized, while external factors and short-term strategies are more dominant in driving ESG transparency in Indonesian companies.
DIGITAL TRANSFORMATION IMPACT STRATEGY ON ESG IMPLEMENTATION IN VARIOUS INDUSTRY SECTORS: A LITERATURE REVIEW Gayatri, Putu Anisa; Arta, Putu Wahyu Permana; Purnamawati, I Gusti Ayu; Werastuti, Desak Nyoman Sri; Sinarwati, Ni Kadek; Adiputra, I Made Pradana
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/nq066008

Abstract

In the ever-evolving digital era, digital transformation has become a major force driving the integration of Environmental, Social, and Governance (ESG) principles in various industrial sectors. This article aims to narratively examine how digital transformation contributes to ESG implementation, by reviewing academic literature and industry reports from the last five to ten years. The study was conducted using a narrative literature review approach with a focus on three ESG dimensions, namely environmental, social, and governance. The results of the study show that digitalization drives energy efficiency, green innovation, and emission reduction in the environmental sector; strengthens social inclusion, human resource development, and access to services in the social aspect; and improves transparency, accountability, and oversight systems in organizational governance. However, there are challenges such as the digital divide, data ethics risks, and technological bias, especially in developing countries. This article also highlights significant differences in infrastructure readiness and capabilities between developed and developing countries. By presenting cross-sector thematic mapping, this article is expected to be a conceptual and practical reference for academics, industry players, and policy makers in designing digital transformation strategies that are aligned with global sustainability goals.
Analisis Rasio Keuangan Daerah Dalam Mengukur Kinerja Keuangan Di BPKPD Kabupaten Buleleng Yuliani, Made Risma; Purnamawati, I Gusti Ayu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 02 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i02.80502

Abstract

This study aims to analyze regional financial ratios in measuring financial performance at BBPKPD Buleleng Regency in terms of effectiveness ratio, efficiency ratio, growth ratio, harmony ratio, and fiscal decentralization ratio. Quantitative descriptive is the method used in this research by sourcing primary and secondary data. Data collection methods and instruments used are interviews, literature studies, and documentation studies. The data analysis techniques used are descriptive statistics and ratio analysis. The results showed that in 2017-2023 the level of effectiveness ratio was ineffective, the efficiency ratio was efficient, the PAD growth ratio was not good, the compatibility ratio was not good, and the decentralization degree ratio was very good. This indicates that the level of PAD and financial management of BPKPD Buleleng Regency has not been running optimally and more special attention is needed in the realization of work programs so that the output or work achievements can produce maximum budget realization which will have an impact on PAD growth. Keywords : Regional Autonomy, Local Government Financial Performance, Ratio Analysis, Local Revenue
Pengaruh Sustainable Business Innovation Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Moderasi Wijaya, I GD Apri Setya; Purnamawati, I Gusti Ayu; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 02 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i02.88542

Abstract

Abstract The research conducted on this occasion aims to determine the influence produced by sustainable business innovation and also the disclosure of carbon emissions on company value by using environmental performance as a moderator. This research was carried out on companies that carry out business activities in the manufacturing sector which are also recorded in the SRI-KEHATI Index which was successfully included in the IDX records for 2019 – 2022. This research is supported by population data of 190 companies using observations over a period of time. time 4 years. In the sampling process to make data collection easier, a purposive sampling technique was implemented, so that data was successfully obtained from 37 companies whose conditions met the criteria for sampling with a period of 4 years of observation, where the sample data used was 148 samples. The data used in this research is in the form of secondary data whose collection process was carried out online and analyzed using the SEM-PLS version 4.0 application. The results of this research were successful in finding that sustainable business innovation and disclosure of carbon emissions had a positive effect which was also accompanied by significant events on company value, environmental performance succeeded in strengthening the influence of sustainable business innovation on company value, while environmental performance did not have the ability to moderate the influence. disclosure of carbon emissions on company value. Keywords: company value, sustainable business innovation, carbon emission disclosure, environmental performance.
Pengaruh Likuiditas, Profitabilitas, Solvabilitas, Inflasi, dan Suku Bunga Terhadap Harga Saham Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Ariantini, Putu Fina; Purnamawati, I Gusti Ayu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 02 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i02.95884

Abstract

Penelitian ini menggunakan perusahaan sektor perbankan yang terdaftar di BEI pada periode tahun 2021-2023. Dimana penelitian ini menggunakan 5 variabel independent yaitu variabel likuiditas yang digunakan yaitu Current Ratio, variabel profitabilitas yang digunakan yaitu Return on Asset, variabel solvabilitas yang digunakan yaitu Debt to Equity Ratio, inflasi, dan suku bunga serta variabel dependen yang digunakan yaitu harga saham. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh likuiditas, profitabilitas, solvabilitas, inflasi, dan suku bunga terhadap harga saham. Teknik pengambilan sampel menggunakan metode purposive sampling. Berdasarkan kriteria yang diperoleh, jumlah sampel sebanyak 141 perusahaan, dan diolah dengan menggunakan SPSS versi 29. Hasil penelitian menunjukkan bahwa Current Ratio berpengaruh positif dan tidak signifikan terhadap harga saham, Return on Assets berpengaruh negatif dan signifikan terhadap harga saham, Debt to Equity Ratio berpengaruh positif dan tidak signifikan terhadap harga saham, Inflasi berpengaruh negatif dan tidak signifikan terhadap harga saham, dan Suku bunga berpengaruh negatif dan tidak signifikan terhadap harga saham.
COMPUTER SELF-EFFICACY, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE ON AUDIT QUALITY WITH THE USE OF ATLAS APPLICATION AS A MODERATION Hapsara, Made Yoga; Yuniarta, Gede Adi; Purnamawati, I Gusti Ayu; Suwarno, Try Edi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.21469

Abstract

This research aims to determine and prove empirically the significance of the influence of computer self-efficiency, auditor experience, and auditor competence on audit quality which is moderated by the use of the ATLAS application. The population that is the object of this study consists of 86 auditors working at KAP in Bali. This research uses a purposive sampling method with auditor criteria of auditors who are willing to take the time to fill out the questionnaire and return it. From these criteria, 14 auditors were unwilling to fill out and return the questionnaire, so the sample studied was 72 questionnaires. Data collection was carried out by distributing questionnaires and documentation to each respondent. The data was then analyzed using the SEM PLS statistical application. The results of partial hypothesis research show that computer self-efficiency does not affect audit quality, In contrast, auditor experience and auditor competence have a positive and significant impact on audit quality. Meanwhile, the ATLAS application does not moderate the influence of computer self-efficiency, auditor experience, and auditor competency on audit quality.
Penggunaan Sistem Aplikasi Kasir Terhadap Akurasi Laporan Keuangan (Studi Kasus UMKM Di Kecamatan Denpasar Timur): Studi Kasus UMKM di Kecamatan Denpasar Timur Ariningtyas, Ni Nyoman Ayu; Purnamawati, I Gusti Ayu
Jurnal Ilmiah Akuntansi dan Humanika Vol. 15 No. 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v15i1.83217

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan sistem kasir, keakuratan sistem aplikasi kasir terhadap laporan keuangan serta mengetahui evaluasi melalui penggunaan sistem aplikasi kasir ketika mengurangi masalah human error pada UMKM di Kecamatan Denpasar. Jenis penelitian dalam penelitian ini adalah penelitian kualitatif. Penelitian ini menggunakan data primer dengan mengadakan wawancara bersama pemilik UMKM mengenai penerapan sistem aplikasi kasir dan keakuratan aplikasi kasir terhadap laporan keuangan. Sedangkan data sekunder diperoleh melalui buku catatan laporan keuangan UMKM. Sampel yang digunakan dalam penelitian ini yaitu beberapa UMKM yang ada di Kecamatan Denpasar Timur yaitu Kemistri Expreso, Warung Sate Babi Nang Ayan dan Sanka Kopi. Metode analisis yang digunakan adalah analisis deskriptif kualitatif. Hasil penelitian ini menunjukan bahwa UMKM di Kecamatan Denpasar Timur menggunakan aplikasi kasir yang berbeda diantaranya POS, Qasir dan Free Cashier. Informasi yang dihasilkan oleh mesin kasir dinilai dapat digunakan untuk menyusun laporan keuangan yang akuran oleh UMKM serta penggunaan aplikasi mesin kasir dapat mengurangi kesalahan dalam pencatatan transaksi keuangan UMKM di Kecamatan Denpasar Timur.
The Role of Tax Avoidance and Sustainability Reporting in Mediating the Influence of Board Diversity on Financial Performance Febrianti, Pande Kadek Vina; Purnamawati, I Gusti Ayu; Darmawan, Nyoman Ari Surya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4483

Abstract

This study examines companies in Indonesia Stock Exchange (IDX), specifically those operating in the financial sector during the years 2020 to 2023. It offers an in-depth perspective concerning the correlation of board diversity and financial performance, considering tax avoidance and sustainability reporting as mediating factors. The study sample consists of 156 observations, selected through a purposive sampling method under a non-probability sampling approach. Secondary data were gathered through document analysis and literature review. Panel data was utilized for analysis, and carried out with the assistance of STATA software. It was found that board diversity does not play a significant role in influencing financial performance. Moreover, tax avoidance and sustainability reporting do not play a statistically significant mediating role in the correlation between board diversity and financial performance among financial sector companies listed on the IDX during the 2020-2023
Pengaruh Ekspektasi Return, Gaya Hidup, Persepsi Harga Dan Kemajuan Teknologi Terhadap Minat Berinvestasi Di Reksadana Kusuma, Kadek Andika Prayoga; Purnamawati, I Gusti Ayu
Jurnal Akuntansi Profesi Vol. 16 No. 01 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i01.52108

Abstract

Abstract Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh ekspektasi return, gaya hidup, persepsi harga, dan kemajuan teknologi terhadap minat berinvestasi di reksadana. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner. Populasi penelitian ini adalah mahasiswa aktif prodi Akuntansi Fakultas Ekonomi Universias Pendidikan Ganesha dan Universitas Udayana angkatan 2018-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah responden sebanyak 310 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan software SPSS versi 26. Hasil penelitian menunjukan bahwa secara parsial ekspektasi return, gaya hidup, persepsi harga dan kemajuan teknologi berpengaruh positif dan signifikan terhadap minat mahasiswa berinvestasi di reksadana. Keywords: ekspektasi return, gaya hidup, persepsi harga, kemajuan teknologi, reksadana  
Co-Authors ., Agung Ayu Trisna Dewi Yani ., Ajeng Ricky Ramadhani ., Ayu Damayanti Ni Putu ., Desak Ketut Ari Suastini ., Desak Nyoman Ritayani ., DEWA AYU DWIPAYANI ., Dewa Gede Candra Wirawan ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fachrorozi ., Frima Satria Anjasmara ., Gede Teri Andika Yasa ., Gusti Ayu Putu Astiti ., Gusti Ayu Putu Sri Indrawati ., I Gede Eka Yuda Suta Lestara ., I Gede Pradnya Purnama_mahasiswa ., I GEDE PUTRA PARMAWAN ., I Gusti Agung Raka Widiawan ., I Gusti Ayu Agung Laksmi ., I Gusti Ayu Murniati ., I Gusti Bagus Fradita Anggriawan ., I Kadek Suarita Yasa ., I Putu Agus Kirana Putra ., I Putu Arby Parwatha ., I Putu Redi Suriadianto ., I Wayan Benny Noviana Putra ., I Wayan Edy Suputra ., Kadek Amerta Sedana ., Kadek Angga Dwi Pratama ., Kadek Cintya Prasita ., Kadek Dedy Santara Wijaya ., Kadek Diah Puspareni ., Kadek Dian Negariani ., Kadek Juni Parwati ., Kadek Linda Restya Dewi ., Kadek Megantara ., Kadek Suambawa ., KADEK SUTRISNA ., Ketut Durya Dewi ., KETUT IKA RADITYA ., Ketut Utama Yasa ., Km Mitha Mustika Putri ., Komang Adisanjaya ., Komang Anggi Puspita Sari ., Komang Erna Januartini ., Komang Wiriastuti ., Luh Desy Suareni Dewi ., Luh Mela Septianingsih ., Luh Puspitasari ., Luh Putu Ayu Eka Deviyanti ., Luh Putu Krisna Indriani ., LUH RISA ASTRINI ., Luh Suprimayudi ., Luh Yuli Listiawati ., Made Diah Pratiwi Handayani ., Made Dian Ratna Merta Sari ., Made Tya Hermayanthi ., Md Anggun Ayun Puspa ., Ni Kadek Pebriani ., Ni Kadek Sri Widari ., Ni Kd Linda Widiani ., NI KETUT AYU TRI ASTUTI ., Ni Komang Nita Trisna Yani ., Ni Komang Yuni Permadi ., Ni Luh Candra Pradani ., Ni Luh Nik Parelawati ., Ni Luh Putu Mia Diana Melisa ., Ni Luh Putu Rina Darmayanti ., Ni Luh Putu Riska Suardani ., Ni Luh Veni Kartika Darmawan ., Ni Made Dewi Puspitasari ., Ni Nengah Deti ., Ni Nyoman Artini ., Ni Putu Metta Gaurina ., Ni Putu Octavia Anggraini Darmayanti ., Ni Putu Ratna Winarti ., Ni Putu Sri Indra Wahyuni ., Ni Putu Tila Permata Sari ., Ni Putu Wiwik Ariani ., NI WAYAN ARI SUCANTI ., Nyoman Ayu Mahendra Dewi ., Nyoman Sintya Swandewi Triputri ., Ojie Helmi ., Pt Anik Yuliantini ., Putu Agus Budiawan ., Putu Agus Surya Wibawa ., PUTU ANGGA YUDHA ., Putu Ayu Astrianti ., Putu Ayu Rupiyantini Dewi ., Putu Devi Anggreni ., Putu Dyan Sukmo Paramananda ., Putu Indra Mahardika ., Putu Mega Andri Leoni ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Yuni Anggreni ., Rimah Afsari ., Sujana Adi Putra I Made ., Sukron Hadisy ., Theresa Zerlina ., Yogi Agung Permana Putra A.A. Made Citra Adelia Admadja, Anantawikrama Tungga Adnyana, I Made Wibawa Adnyana Agung Ayu Trisna Dewi Yani . Agus Aan Jiwa Permana Ajeng Ricky Ramadhani . Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Candra Pratiwi Anak Agung Ngurah Surya Darma . Anak Agung Ngurah Surya Darma ., Anak Agung Ngurah Surya Darma Anantawikrama Tungga Admadja Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ari Surya Darmawan Ariantini, Putu Fina Arif Rahman Hakim Ariningtyas, Ni Nyoman Ayu Arruan, Ezri Gusti Arta, Putu Wahyu Permana Artini, Ni Ketut Yuli Aryani, Ketut Putri Kharisma Astari, Ni Putu Ayu Astiti Mustika Atmaja, I Komang Edy Ayu Damayanti Ni Putu . Ayu Pramesti, Putu Adinda Ayunda Prihantini Baktyarina, Ni Luh Putu Ika Basilius Redan Werang Baskara Nugraha, I Gusti Bagus Budi Permana, Gede Anandita Candra, Ketut David Alit Clarisa Gita Dewi Claudia Anastasia Hadi . Claudia Anastasia Hadi ., Claudia Anastasia Hadi Dautrey, Jean Marc Dayu Putu Sri Agustini Desak Kadek Mega Silvia Devi . Desak Kadek Mega Silvia Devi ., Desak Kadek Mega Silvia Devi Desak Ketut Ari Suastini . Desak Made Muliani . Desak Nyoman Ritayani . Desak Nyoman Sri Werastuti Desak Putu Arde Suari Desak Putu Mahadewi Desak Putu Putri Maryastini Devi, Luh Wahyu Nirmala DEWA AYU DWIPAYANI . Dewa Ayu Eka Agustini Dewa Ayu Putu Alit Candra Dewi . Dewa Gede Candra Wirawan . Dewi, Ni Wayan Candrawati Dewi, Nyoman Yuli Marlia Dewi, Putu Eka Dianita Marvilianti Diputra, I Gede Aristana Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Dwi Arini Nursansiwi Edy Sujana eka dianita marvilanti Elly Herliyani Elly Herliyani Evan Lau Poh Hock Ezri Gusti Arruan Fachrorozi . Fani Novianti Febriani, Komang Febrianti, Pande Kadek Vina Frima Satria Anjasmara . Gayatri, Putu Anisa Gede Adi Yuniarta Gede Agus Mahardika . Gede Agus Mahardika ., Gede Agus Mahardika Gede Eky Kharisma . Gede Eky Kharisma ., Gede Eky Kharisma Gede Erni Sulindawati, Ni Luh Gede Krisna Saputra . Gede Krisna Saputra ., Gede Krisna Saputra Gede Pose Raharja . Gede Pose Raharja ., Gede Pose Raharja Gede Pradnya Wiguna . Gede Pradnya Wiguna ., Gede Pradnya Wiguna Gede Pranata . Gede Pranata ., Gede Pranata Gede Teri Andika Yasa . Gede Wahyu Januarta Gerianta Wirawan Yasa Govinda, Putu Krisna Gusti Ayu Putu Astiti . Gusti Ayu Putu Sri Indrawati . Hadi Nasbey Hapsara, Made Yoga Hatane, Saarce Elyse Hermawati, Nyoman Trisna Heryanda, Komang Krisna I B Angge Artadharma . I B Angge Artadharma ., I B Angge Artadharma I Gede Abdi Adnyanan Giri . I Gede Abdi Adnyanan Giri ., I Gede Abdi Adnyanan Giri I Gede Aristana Diputra I Gede Eka Yuda Suta Lestara . I Gede Pradnya Purnama_mahasiswa . I GEDE PUTRA PARMAWAN . I Gusti Agung Artha Priadi . I Gusti Agung Artha Priadi ., I Gusti Agung Artha Priadi I Gusti Agung Raka Widiawan . I Gusti Ayu Agung Laksmi . I Gusti Ayu Murniati . I Gusti Ayu Rindayani . I Gusti Ayu Rindayani ., I Gusti Ayu Rindayani I Gusti Ayu Tria Andrianti . I Gusti Ayu Tria Andrianti ., I Gusti Ayu Tria Andrianti I Gusti Bagus Baskara Nugraha I Gusti Bagus Baskara Nugraha I Gusti Bagus Fradita Anggriawan . I Gusti Bagus Irvan Prasetya I Gusti Ketut Arya Sunu I Kadek Endy Pardina Nova . I Kadek Endy Pardina Nova ., I Kadek Endy Pardina Nova I Kadek Rai Suwena I Kadek Semadi I Kadek Suarita Yasa . I Ketut Gunawan . I Ketut Gunawan ., I Ketut Gunawan I Komang Edy Atmaja I Made Deva Samadhinata I Made Pradana Adiputra I Made Suardiasa . I Made Suardiasa ., I Made Suardiasa I Nyoman Arsana, I Nyoman I Nyoman Kertha Mahendra . I Nyoman Kertha Mahendra ., I Nyoman Kertha Mahendra I Nyoman Putra Yasa I nyoman Roni Kresnayana I Nyoman Werdiana Putra . I Nyoman Werdiana Putra ., I Nyoman Werdiana Putra I Nyoman Wisnu Aditya Raharja . I Nyoman Wisnu Aditya Raharja ., I Nyoman Wisnu Aditya Raharja I Putu Agus Kirana Putra . I Putu Arby Parwatha . I Putu Gede Diatmika I Putu Julianto I Putu Redi Suriadianto . I Putu Surya Saputra . I Putu Surya Saputra ., I Putu Surya Saputra I Wayan Benny Noviana Putra . I Wayan Edy Suputra . I Wayan Suartana Ida Wayan Demung Iwan Harsono Jayanti, Anak Agung Sagung Widya Jean Marc Dautrey K. Ary Trisnayanti Kade Ully Trisnayanti . Kade Ully Trisnayanti ., Kade Ully Trisnayanti Kadek Adi Suwandana . Kadek Adi Suwandana ., Kadek Adi Suwandana Kadek Amerta Sedana . Kadek Angga Dwi Pratama . Kadek Candra Dwi Cahyani . Kadek Candra Dwi Cahyani ., Kadek Candra Dwi Cahyani Kadek Cintya Prasita . Kadek Dedy Santara Wijaya . Kadek Diah Puspareni . Kadek Dian Negariani . Kadek Dwi Rositayani Kadek Juni Parwati . Kadek Linda Restya Dewi . Kadek Megantara . Kadek Nanda Maharani Kadek Novi Trisna Dewi . Kadek Novi Trisna Dewi ., Kadek Novi Trisna Dewi Kadek Suambawa . KADEK SUTRISNA . Kadek Wulan Dwi Maharani Kadek Wulantari . Kadek Wulantari ., Kadek Wulantari kadek_payas suputra Kd Dwi Nova Sucipta . Kd Dwi Nova Sucipta ., Kd Dwi Nova Sucipta Ketut David Alit Candra Ketut Desi Puspa Dewi . Ketut Desi Puspa Dewi ., Ketut Desi Puspa Dewi Ketut Durya Dewi . KETUT IKA RADITYA . Ketut Juni Budiasih Ketut Mega Sintyaningsih . Ketut Mega Sintyaningsih ., Ketut Mega Sintyaningsih Ketut Utama Yasa . Ketut Widiasa . Ketut Widiasa ., Ketut Widiasa Ketut Widya Santhi . Ketut Widya Santhi ., Ketut Widya Santhi Ketut Yudhi Ari Hermawan Km Mitha Mustika Putri . Komang Adisanjaya . Komang Agus Sudarma Komang Anggi Puspita Sari . Komang Ayu Lestari . Komang Ayu Lestari ., Komang Ayu Lestari Komang Erna Januartini . Komang Intan Pradiska Komang Krisna Heryanda Komang Nadia Saraswati Komang Sukerti . Komang Sukerti ., Komang Sukerti Komang Tiara Mawarni . Komang Tiara Mawarni ., Komang Tiara Mawarni Komang Widiartini Komang Wiriastuti . Komang Wisnu Gangga . Komang Wisnu Gangga ., Komang Wisnu Gangga Komang Wulan Lestari Oka . Komang Wulan Lestari Oka ., Komang Wulan Lestari Oka Kresnayana, I nyoman Roni Krisdayanti, Ni Kadek Ayu Meti Krisna Monica, Ni Kadek Dela Kristina, Ida Ayu Komang Kusuma, Kadek Andika Prayoga Lestari, Putu Diah Lestari, Putu Dian Lindayanti, Ni Putu Feren Lucy Sri Musmini Luh Desy Suareni Dewi . Luh Meda Sri Arpiwi . Luh Meda Sri Arpiwi ., Luh Meda Sri Arpiwi Luh Mela Septianingsih . Luh Nanda Yogita Fani . Luh Puspitasari . Luh Putu Ayu Eka Deviyanti . Luh Putu Krisna Indriani . luh putu sulastrini Luh Ria Wahyuni LUH RISA ASTRINI . Luh Suprimayudi . Luh Wahyu Nirmala Devi Luh Wulan Eviantari Dewi . Luh Wulan Eviantari Dewi ., Luh Wulan Eviantari Dewi Luh Yuli Listiawati . Made Arie Wahyuni Made Aristia Prayudi Made Diah Pratiwi Handayani . Made Dian Ratna Merta Sari . Made Dwi Astuti . Made Dwi Astuti ., Made Dwi Astuti Made Sawitri . Made Sawitri ., Made Sawitri Made Tya Hermayanthi . Mahadewi, Gusti Ayu Putu Agung Maharani, Kadek Nanda Maharani, Ni Komang Ayu marvilanti, eka dianita Mayoni Putri, Ni Luh Satya Md Anggun Ayun Puspa . Meyta Anggaraeni . Meyta Anggaraeni ., Meyta Anggaraeni Murniasih, Ni Luh Gede N. Budhi Cyntia Dewi . N. Budhi Cyntia Dewi ., N. Budhi Cyntia Dewi Nengah Jnana Putra . Nengah Jnana Putra ., Nengah Jnana Putra Ni Kadek Aprina Asriani Ni Kadek Asri Utami . Ni Kadek Asri Utami ., Ni Kadek Asri Utami Ni Kadek Ayu Meti Krisdayanti Ni Kadek Nanda Sawitri Ni Kadek Pebriani . Ni Kadek Sinarwati Ni Kadek Sri Widari . Ni Kadek Suantari Ni Kadek Sumiani Ni Kd Linda Widiani . Ni Ketut Ari Rahayuni NI KETUT AYU TRI ASTUTI . Ni Ketut Budiasrini . Ni Ketut Budiasrini ., Ni Ketut Budiasrini Ni Ketut Erna Kartika Lestari Ni Ketut Juniartini . Ni Ketut Juniartini ., Ni Ketut Juniartini Ni Ketut Sari Adnyani Ni Ketut Wiliyani Ni Komang Nita Trisna Yani . Ni Komang Sri Wahyuni . Ni Komang Surya Wahyuni Ni Komang Wiprahasti Ni Komang Yuni Permadi . Ni Kt Novy Andryani . Ni Kt Novy Andryani ., Ni Kt Novy Andryani Ni Luh Candra Pradani . Ni Luh Gede Erni Sulindawati Ni Luh Nik Parelawati . Ni Luh Novi Ekawati . Ni Luh Novi Ekawati ., Ni Luh Novi Ekawati Ni Luh Putu Ika Baktyarina Ni Luh Putu Mia Diana Melisa . Ni Luh Putu Rina Darmayanti . Ni Luh Putu Riska Suardani . Ni Luh Veni Kartika Darmawan . Ni Made Dewi Puspitasari . Ni Made Dwi Noviyanthi . Ni Made Dwi Noviyanthi ., Ni Made Dwi Noviyanthi Ni Made Surya Widiasih . Ni Made Surya Widiasih ., Ni Made Surya Widiasih Ni Made Trisna Sapitri . Ni Made Trisna Sapitri ., Ni Made Trisna Sapitri Ni Made Wartini Ni Nengah Deti . Ni Nyoman Artini . Ni Nyoman Gina Anggraeni . Ni Nyoman Gina Anggraeni ., Ni Nyoman Gina Anggraeni Ni Nyoman Murniasih Ni Nyoman Trisna Rahayuningsih . Ni Nyoman Trisna Rahayuningsih ., Ni Nyoman Trisna Rahayuningsih Ni Nyoman Wijayanti Ni Putu Ayu Astiti Sari Ni Putu Diah Damayanti Ni Putu Dian Primayanti Ni Putu Feren Lindayanti Ni Putu Laora Ardiyaningrat Ni Putu Metta Gaurina . Ni Putu Octavia Anggraini Darmayanti . Ni Putu Ratna Winarti . Ni Putu Sri Indra Wahyuni . Ni Putu Tila Permata Sari . Ni Putu Wiwik Ariani . Ni Putu Wiwin Setyari NI WAYAN ARI SUCANTI . Ni Wayan Sri Tresna Egawati Novalia, Putri Novianti, Fani Nugraha, I Gusti Bagus Baskara Nyoman Ayu Devi Sri Utami . Nyoman Ayu Devi Sri Utami ., Nyoman Ayu Devi Sri Utami Nyoman Ayu Mahendra Dewi . Nyoman Juli Artana . Nyoman Juli Artana ., Nyoman Juli Artana Nyoman Putra Yasa Nyoman Sintya Swandewi Triputri . Nyoman Trisna Herawati Nyoman Trisna Hermawati Nyoman Yuli Marlia Dewi . Ojie Helmi . P Ivand C. Putra Pramesti, Nyoman Candra Pramesti, Putu Adinda Ayu Pranadi Sudhana, I G P Fajar Prasetya, I Gusti Bagus Irvan Premayanti, Luh Putu Pertiwi Gayatri Para Pt Anik Yuliantini . Pt Susan Kassandra . Pt Susan Kassandra ., Pt Susan Kassandra Puah, Chin-Hong Purwanti, Ni Luh Putu Eka Puspita, Putu Diana Putra Prayoga, Kadek Marcel Putri Maryastini, Desak Putu Putri Novalia Putri, Putu Chintya Nabila Putu Agus Budiawan . Putu Agus Pramurti Surya Dinata . Putu Agus Surya Wibawa . PUTU ANGGA YUDHA . Putu Ayu Astrianti . Putu Ayu Rupiyantini Dewi . Putu Ayu Wulandari . Putu Ayu Wulandari ., Putu Ayu Wulandari Putu Devi Anggreni . Putu Dewi Pratiwi Pradnyasari Putu Diah Lestari Putu Diah Sintha Saraswati Putu Dyan Sukmo Paramananda . Putu Eka Lidya . Putu Eka Lidya ., Putu Eka Lidya Putu Eka Putri Dharmayanti . Putu Eka Putri Dharmayanti ., Putu Eka Putri Dharmayanti Putu Erlina Yanti . Putu Erlina Yanti ., Putu Erlina Yanti Putu Heny Suryani . Putu Heny Suryani ., Putu Heny Suryani Putu Indra Mahardika . Putu Krisna Govinda Putu Mega Andri Leoni . Putu Reli Antari . Putu Reli Antari ., Putu Reli Antari Putu Ria Astria Putu Ria Astria Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Putu Wika Putrawan Putu Wika Putrawan . Putu Yuni Anggreni . Putu Yuni Juliani . Putu Yuni Juliani ., Putu Yuni Juliani Rari Anggara Raudlatul Izzah Rika Purnama Yanti Rimah Afsari . Rudi Sasdika Saarce Elsye Hatane Saarce Elsye Hatane Samadhinata, I Made Deva Sandatijaya, Sri Dedari Saraswati, Putu Diah Sintha Siti Masithah Sri Dedari Sandatijaya SRI RAHAYU Stefanus Agung Andrianto . Stefanus Agung Andrianto ., Stefanus Agung Andrianto Suardana, Komang Yudi Suciadnyani, Ni Gusti Ayu Nila Sudarma, Komang Agus Sujana Adi Putra I Made . Sukma Wello Sari, Ni Luh Putu Sukron Hadisy . Sumiani, Ni Kadek Supramajaya, I Dewa Gede Putra Suryanthi, I Gusti Ayu Eka Suwarno, Try Edi Theresa Zerlina . Trisnayanti, K. Ary W. Gilang Premana Wahyuni, Luh Ria Wahyuni, Ni Komang Surya Widiartini, Komang Wijaya, Gede Agus Slamat Wijaya, I GD Apri Setya Windy Tresna Gitayani . Windy Tresna Gitayani ., Windy Tresna Gitayani Yanti, Rika Purnama Yasa, I Gede Rudy Arsana Yasa, Nyoman Putra Yogi Agung Permana Putra . Yuliani, Made Risma Yuliantini, Ni Nengah Devi Yuliasih, Luh Ayu Yullyana - Yuniartha, Gede Adi