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Pengaruh Penerapan SAK EMKM, Pengelolaan Arus Kas, Dan Implementasi Nilai Tri Hita Karana Terhadap Kinerja Keuangan Umkm Pariwisata Di Kabupaten Buleleng Gede Adri Ergi Kurniawan; I Gusti Ayu Purnamawati; I Gede Agus Pertama Yudantara
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/9v13w717

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan SAK EMKM, pengelolaan arus kas, serta Implementasi Nilai Tri Hita Karana terhadap kinerja keuangan UMKM sektor pariwisata di Kabupaten Buleleng. Populasi penelitian mencakup seluruh pelaku UMKM di Kabupaten Buleleng. Penentuan sampel menggunakan teknik purposive sampling dengan jumlah responden sebanyak 122 pelaku usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner berbasis skala Likert. Pengolahan data dilakukan dengan menggunakan bantuan program SPSS. Data yang telah terkumpul dianalisis melalui beberapa tahap, yaitu uji statistik deskriptif, uji kualitas data, uji asumsi klasik, serta pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penerapan SAK EMKM dan pengelolaan arus kas memiliki pengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Sementara itu, Implementasi Nilai Tri Hita Karana menunjukkan pengaruh positif namun tidak signifikan, hal ini dikarenakan pengaruhnya terlebih dahulu berkaitan dengan hubungan sosial, etika usaha, dan kepercayaan konsumen sebelum berdampak pada kinerja keuangan. Secara parsial, ketiga variabel tersebut terbukti berpengaruh terhadap kinerja keuangan UMKM sektor pariwisata di Kabupaten Buleleng, meskipun faktor teknis keuangan lebih dominan dalam meningkatkan kinerja keuangan.
Analisis Kinerja Keuangan Pemerintah Desa Baktiseraga Kecamatan Buleleng Gusti Komang Rusmini; Nyoman Ari Surya Dharmawan; I Gusti Ayu Purnamawati
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.112500

Abstract

Purpose: To evaluate the financial performance of Baktiseraga Village Government (2020–2024) in managing Village Funds and its contribution to achieving sustainable development goals. Design/methodology/approach: The method used in this study is descriptive quantitative, employing an analysis of village financial ratios based on financial data, with interviews used as supporting data. Findings: Low income effectiveness, excellent expenditure efficiency, very low independence, dominant operational spending, and suboptimal achievement of sustainable development indicators. Implications: Necessity for strategies to increase village-owned income and more proportional budget planning to support long-term economic and environmental sustainability.    
THE IMPLEMENTATION MODEL OF FINANCIAL STATEMENTS-BASED GROUP SYSTEM TO INCREASE REVENUE ON THE CREATIVE INDUSTRY Purnamawati, I Gusti Ayu; Yuniarta, Gede Adi
Jurnal Ilmu Ekonomi dan Pembangunan Vol 18, No 1 (2018): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiep.v18i1.18932

Abstract

The purpose of this research program was to know: the Implementation Model of Financial Statements-based Group System to Increase Revenue on the Creative Industry in Kayubihi Village. The method used was qualitative method with terminal implementation. The data is qualitative. The results of the research show that: (1) the averages of Implementation based on Knowledge and skills about simple financial entry in doing the business: 94.4% of bamboo wicker craftsmen; Knowledge about simple financial entry: 87.8% of the craftsmen; Skills about simple financial entry according to the trained: 91.2% of the craftsmen. (2) after understanding and mastering on how too make a simple financial entry, the craftsmen claimed that they no longer experience an error in determining the selling price, (3) household expenditures and business expenditures activities are now separated, (4) the wages determination for employees is adjusted to the revenues earned from business results.Keywords: financial; group system; creative industry
The Effect of Sustainability Report Disclosure and Leverage on Stock Price Discovery Efficiency with Institutional Ownership as a Moderating Variable Ni Nyoman Mita Asriningrum; Desak Nyoman Sri Werastuti; I Gusti Ayu Purnamawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10931

Abstract

leverage on stock price discovery efficiency, as measured by price timeliness. In addition, this study examines the role of institutional ownership as a moderating variable in the relationship between ESG disclosure and leverage and stock price discovery efficiency in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach with a causal-comparative research design. The population consists of all infrastructure sector companies listed on the Indonesia Stock Exchange, with samples selected using purposive sampling techniques. The data used are secondary data obtained from financial statements, sustainability reports, and stock trading data. Data collection was conducted through documentation. Data analysis includes descriptive statistics, classical assumption tests, and moderated regression analysis (MRA). The results indicate that ESG disclosure has a positive and significant effect on price timeliness, while leverage has a negative and significant effect. Institutional ownership strengthens the effect of ESG disclosure on price timeliness but does not moderate the relationship between leverage and price timeliness. These findings confirm that ESG transparency enhances market efficiency, whereas debt-related risk remains a dominant factor contributing to delays in stock price adjustment.
Persepsi Minat Penggunaan Digital Management Accounting Tools Dan Literasi Digital Terhadap Efisiensi Biaya Operasional Pada Usaha Mikro Dan Kecil Di Kabupaten Buleleng Ketut Saryoni; I Gusti Ayu Purnamawati; Sunitha Devi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/zdsrhn85

Abstract

Penelitian ini dilakukan untuk menguji adanya pengaruh (1) pengaruh Digital Management Accounting Tools terhadap Efisiensi Biaya Operasional, (2) pengaruh Literasi Digital terhadap Efisiensi Biaya Operasional (3) pengaruh Digital Management Accounting Tools dan Literasi Digital terhadap Efisiensi Biaya Operasional. Penelitian ini termasuk penelitian kuantitatif kausal dengan menggunakan analisis regresi linier berganda. Subjek dari penelitian ini ialah seluruh Usaha Mikro dan Kecil di Kabupaten Buleleng dengan jumlah populasi sebanyak 29.043 orang, mempergunakan Digital Management Accounting Tools, Literasi Digital dan Efisiensi Biaya operasional sebagai objek. Teknik mengumpulkan data mempergunakan kuisioner, setelahnya data dianalisis mempergunakan analisis regresi linear berganda dibantu lewat mengaplikasikan SPSS 27.0. Hasil penelitian menunjukkan apabila (1) Digital Management Accounting Tools berpengaruh positif dan signifikan terhadap Efisiensi Biaya Operasional pada Usaha Mikro dan Kecil di Kabupaten Buleleng, (2) Literasi Digital berpengaruh positif dan signifikan terhadap Efisiensi Biaya Operasional pada Usaha Mikro dan Kecil di Kabupaten Buleleng, (3) Digital Management Accounting Tools dan Literasi Digital berpengaruh secara simultan dan signifikan terhadap Efisiensi Biaya Operasional pada Usaha Mikro dan Kecil di Kabupaten Buleleng.  
Pengaruh Praktik Pencegahan Korupsi dan Profitabilitas terhadap Penghindaran Pajak dengan Hubungan Risiko Bisnis sebagai Pemoderasi Dewa Ayu Rai Istri Mahottami; I Gusti Ayu Purnamawati; I Putu Gede Diatmika
Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Vol 12 No 2 (2026): Juni
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jhm.v12i2.34735

Abstract

This study aims to empirically prove the effect of corruption prevention practices on tax avoidance, the effect of profitability on tax avoidance, the effect of profitability on tax avoidance with business risk as a moderator, the effect of corruption prevention practices on tax avoidance with business risk as a moderator. The population in this study were 44 mining companies listed on the Indonesia Stock Exchange and published on the website www.idx.com in the 2020-2024 period. The number of samples was determined using purposive sampling so that the number of samples was 42 companies and 5 years of observation so that the number of samples was 210 samples. This study used linear regression analysis with E-Views software. The results showed that corruption prevention practices did not have a significant effect on tax avoidance, profitability had a significant effect on tax avoidance, business risk did not moderate the relationship between corruption prevention practices on tax avoidance, and business risk moderated the effect of profitability on tax avoidance.
Pengaruh Love of Money dan Professional Comitment pada Persepsi Etis Mahasiswa Akuntansi Kadek Ayu Indiana; Ni Luh Gede Erni Sulindawati; I Gusti Ayu Purnamawati
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.7560

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Love of Money dan Profesional Commitment terhadap persepsi etis mahasiswa akuntansi. Penelitian ini dilatar belakangi oleh pentingnya menjaga etika sebagai calon akuntan profesional ditengah isu etika yang melibatkan akuntan. Metode penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Populasi yang digunakan dalam penelitian ini adalah Mahasiswa Progran Studi S1 Akuntansi Universitas Pendidikan Ganesha Angkatan 2022. Menggunakan 176 mahasiswa sebagai sampel penelitian yang ditentukan menggunakan metode simple random sampling dengan menggunakan rumus Slovin. Analisis data menggunakan metode regresi liniear berganda dengan bantuan software SPSS versi 27. Hasil penelitian menujukkan bahwa Love of Money dan profesional commitment berpengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi. Kesimpulannya semakin tinggi Love of Money yang diiringi dengan komitmen profesional maka semakin tinggi pula persepsi etisnya sehingga dengan tingkat kecintaan terhadap uang yang tinggi menjadikan mahasiswa lebih berhati-hati dalam bertindak sesuai dengan kode etik dan termotivasi untuk tetap menjaga komitmen profesional.
Analisis Rasio Keuangan Daerah Dalam Mengukur Kinerja Keuangan Di BPKPD Kabupaten Buleleng Made Risma Yuliani; I Gusti Ayu Purnamawati
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
Peran Komisaris Independen dalam Memoderasi Thin Capitalization, Financial Distress dan Kepemilikan Asing Terhadap Agresivitas Pajak Ni Gusti Ayu Nila Suciadnyani; Nyoman Ari Surya Darmawan; I Gusti Ayu Purnamawati
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 Ni Putu Ayu Astiti Mustika Astari; I Gusti Ayu Purnamawati; Desak Nyoman Sri Werastuti
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.
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 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 Arif Rahman Hakim Ariningtyas, Ni Nyoman Ayu Arruan, Ezri Gusti Arta, Putu Wahyu Permana Artini, Ni Ketut Yuli Aryani, Ketut Putri Kharisma Atmaja, I Komang Edy Ayu Damayanti Ni Putu . Ayu Putri Name Alicia Ayunda Prihantini Baktyarina, Ni Luh Putu Ika Basilius Redan Werang 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 Ayu Rai Istri Mahottami 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 Adri Ergi Kurniawan Gede Agus Mahardika . Gede Agus Mahardika ., Gede Agus Mahardika Gede Agus Slamat Wijaya 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 . Gusti Komang Rusmini Gusti Komang Rusmini 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 Dewa Gede Anom Jambe Adnyana I Dewa GedePutra Supramajaya I Gede Abdi Adnyanan Giri . I Gede Abdi Adnyanan Giri ., I Gede Abdi Adnyanan Giri I Gede Agus Pertama Yudantara I Gede Aristana Diputra I Gede Eka Yuda Suta Lestara . I Gede Pradnya Purnama_mahasiswa . I GEDE PUTRA PARMAWAN . I Gede Rudy Arsana Yasa 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 Made Padmi Swari 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 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 Deby Triaska Putri I Made Deva Samadhinata I Made Dwita Atmaja I Made Pradana Adiputra I Made Suardiasa . I Made Suardiasa ., I Made Suardiasa 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 Edy Arizona 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 Ayu Komang Kristina 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 Andika Prayoga Kusuma Kadek Angga Dwi Pratama . Kadek Ayu Indiana 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 Seni 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 Saryoni Ketut Utama Yasa . Ketut Widiasa . Ketut Widiasa ., Ketut Widiasa Ketut Widya Santhi . Ketut Widya Santhi ., Ketut Widya Santhi Ketut Yudhi Ari Hermawan 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 Gina Kusuma Dewi 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 Lestari, Putu Diah Lestari, Putu Dian Lindayanti, Ni Putu Feren Lucy Sri Musmini Luh Ayu Yuliasih 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 Risma Yuliani Made Sawitri . Made Sawitri ., Made Sawitri Made Tya Hermayanthi . Mahadewi, Gusti Ayu Putu Agung Maharani, Kadek Nanda Maharani, Ni Komang Ayu marvilanti, eka dianita 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 Gusti Ayu Nila Suciadnyani Ni Kadek Anggi Riska Yanti Ni Kadek Aprina Asriani Ni Kadek Asri Utami . Ni Kadek Asri Utami ., Ni Kadek Asri Utami Ni Kadek Ayu Meti Krisdayanti Ni Kadek Dela Krisna Monica 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 Satya Mayoni Putri 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 Chandri Utami Ni Nengah Deti . Ni Nyoman Artini . Ni Nyoman Gina Anggraeni . Ni Nyoman Gina Anggraeni ., Ni Nyoman Gina Anggraeni Ni Nyoman Mita Asriningrum Ni Nyoman Murniasih Ni Nyoman Trisna Rahayuningsih . Ni Nyoman Trisna Rahayuningsih ., Ni Nyoman Trisna Rahayuningsih Ni Nyoman Wijayanti Ni Putu Ayu Astiti Mustika Astari Ni Putu Ayu Astiti Sari Ni Putu Diah Damayanti Ni Putu Dian Primayanti Ni Putu Feren Lindayanti Ni Putu Irma Putriyanti 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 Ari Surya Dharmawan 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 Sintya Swandewi Triputri . Nyoman Trisna Herawati Nyoman Trisna Hermawati Nyoman Yuli Marlia Dewi . Ojie Helmi . P Ivand C. Putra Pande Kadek Vina Febrianti Pramesti, Nyoman Candra Pranadi Sudhana, I G P Fajar Prasetya, I Gusti Bagus Irvan 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 Putu Adinda Ayu Pramesti 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 Ayu Wulandari Putu Chintya Nabila Putri 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 Riesty Masdiantini 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 Samadhinata, I Made Deva Sandatijaya, Sri Dedari Saraswati, Putu Diah Sintha Sawitri, Putu Anggi Dewi Siti Masithah Sri Dedari Sandatijaya SRI RAHAYU Stefanus Agung Andrianto . Stefanus Agung Andrianto ., Stefanus Agung Andrianto Suardana, Komang Yudi Sudarma, Komang Agus Sujana Adi Putra I Made . Sukma Wello Sari, Ni Luh Putu Sukron Hadisy . Sumiani, Ni Kadek Sunitha Devi 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 Windy Tresna Gitayani . Windy Tresna Gitayani ., Windy Tresna Gitayani Yanti, Rika Purnama Yogi Agung Permana Putra . Yuliantini, Ni Nengah Devi Yullyana - Yuniartha, Gede Adi