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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Erudio: Journal of Educational Innovation MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan Warmadewa Management and Business Journal (WMBJ) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Abditani : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Valid Jurnal Ilmiah eCo-Buss JAZ: Jurnal Akuntansi Unihaz Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal Of Business, Finance, and Economics (JBFE) Jurnal Bina Bangsa Ekonomika AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Financial and Tax Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge SWARNA Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EDUCTUM: Journal Research JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademi Akuntansi Indonesia Padang SWARNA: Jurnal Pengabdian Kepada Masyarakat JIMEK As-Syirkah: Islamic Economic & Financial Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan Amnesty: Jurnal Riset Perpajakan
Ketut Tanti Kustina
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Biaya Produksi Terhadap Keputusan Penetapan Harga Jual Pada Umkm Tenun Heybajo Di Labuan Bajo Andistan, Ignacia Betrya; Prawitasari, Putu Putri; Permana, Gusi Putu Lestara; Kustina, Ketut Tanti
Jurnal Pajak dan Bisnis Vol 6 No 2 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i2.376

Abstract

Penelitian bertujuan untuk memproduksi serta penetapan biaya jual pada UMKM Tenun Heybajo di Labuan Bajo, dengan fokus pada pengaruh tekhnik perhitungan HPP terhadap keputusan harga jual. Tenun Heybajo menjumpai rintangan didalam menentukan biaya jual yang tepat, mengingat biaya bahan baku serta tenaga kerja yang tinggi akibat proses produksi manual. Metode penelitian yang digunakan adalah campuran (mixed method), dengan pendekatan kuantitatif untuk memperoleh data numerik serta kualitatif untuk mendapatkan pemahaman lebih mendalam mengenai faktor-faktor yang memengaruhi penetapan harga jual. Berdasarkan analisis biaya produksi, ditemukan bahwa penggunaan metode tradisional menghasilkan HPP besarmua Rp 930.000, sementara teknik full costing mencatatkan HPP besarnya Rp 990.000. Selisihnya terlaksana sebab perhitungan tarif overhead yang lebih rinci dalam tekhnik full costing. Kedua tekhnik tersebut menghasilkan biaya jual yang hampir sama, namun tekhnik full costing lebih sesuai didalam menggambarkannya tarif yang sebenarnya. Penetapan tarif jual melalui tekhnik cost plus pricing pada kedua cara menunjukkan tarif jual yang sesuai melalui margin keuntungan yang diharapkan yakni besarnya 30% melalui hasil tarif yang lebih tinggi dalam tekhnik full costing, yakni Rp 1.287.000. Penelitiannya menganjurkan penggunaan tekhnik full costing guna UMKM yang ingin lebih akurat dalam menentukan harga jual dan mengoptimalkan keuntungan, sambil mempertahankan daya saing di pasar.
The role of trust in mediating the influence of influencer marketing and online customer reviews on hmns perfume purchase decisions Putri, Ayu Putu Diah Pradnyani; Kustina, Ketut Tanti
EDUCTUM: Journal Research Vol. 5 No. 1 (2026): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v5i1.1357

Abstract

The development of digital marketing has led to the increasing use of influencer marketing and online customer reviews as strategies to influence consumer purchasing decisions, particularly for sensory experience-based products such as perfume. This study aims to analyze the influence of influencer marketing and online customer reviews on purchasing decisions, with trust as a mediating variable among HMNS perfume consumers on the Shopee platform. The research approach used a quantitative method by distributing questionnaires to 140 Gen Y and Gen Z consumer respondents in Bali who had purchased HMNS perfume through Shopee. The data analysis technique used Partial Least Square (PLS). The results showed that influencer marketing and online customer reviews had a positive and significant effect on trust. In addition, trust had a positive and significant effect on purchasing decisions. These findings also indicate that trust can significantly mediate the influence of influencer marketing and online customer reviews on purchasing decisions. These results confirm that increasing consumer trust is key to strengthening the effectiveness of digital marketing strategies in driving perfume product purchasing decisions. The practical implications of this study emphasize the importance of selecting credible influencers and managing customer reviews to build consumer trust and increase sales.
Pengaruh AI-Powered Recommendation dan Live Streaming terhadap Keputusan Pembelian di Tiktok Shop dengan Customer Trust sebagai Variabel Mediasi Waja, I Gede Satiya Brana; Kustina, Ketut Tanti
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1845

Abstract

Consumer buying habits have changed as a result of the growth of social commerce, especially with TikTok Shop's interactive features like live streaming and AI-powered recommendations. However, there are still conflicting scientific results about their efficacy and the significance of trust. The purpose of this study is to investigate how AI-powered recommendations and live streaming affect consumers' decisions to buy, using customer trust as a mediating factor among Generation Z consumers in Denpasar City. Purposive sampling was used in a quantitative study design with 144 participants who had previously made purchases on TikTok Shop after viewing live streaming sessions and getting AI-based suggestions. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to examine the data. The findings demonstrate that while live streaming has a favorable and considerable impact on purchasing decisions, AI-powered recommendations have a positive but negligible effect. Live streaming and AI-powered recommendations both greatly increase consumer trust. It's interesting to note that the relationship between independent variables and purchase decisions is weakened by consumer trust, which has a negative and significant impact on decisions. These results imply that while personalization and interaction enhance the user experience, trust does not always result in instantaneous purchases. The study emphasizes the necessity of increased authenticity and transparency in social commerce to guarantee that trust serves as a motivator rather than a hindrance to purchasing decisions.
Pengaruh Penggunaan E-Money Sebagai Alat Pembayaran Terhadap Kepuasan Pengguna Tol Bali Mandara Pramudya, Made Reynaldo; I Nyoman Sunarta; Desak Made Febri Purnama Sari; Ketut Tanti Kustina; Putu Budi Arnaya
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.3120

Abstract

Penggunaan e-money sebagai instrumen pembayaran pada jalan tol merupakan bagian dari upaya digitalisasi layanan publik untuk meningkatkan kecepatan transaksi dan kenyamanan pengguna. Penelitian ini bertujuan menganalisis pengaruh kualitas produk, kemudahan penggunaan, dan kualitas layanan e-money BRIZZI terhadap kepuasan pengguna Tol Bali Mandara. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory, melibatkan 105 responden yang dipilih melalui teknik purposive sampling. Data diperoleh melalui penyebaran kuesioner online dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa seluruh variabel independen berpengaruh positif dan signifikan terhadap kepuasan pengguna. Kualitas produk memiliki pengaruh terbesar, ditunjukkan oleh stabilitas sistem, kecepatan transaksi, serta keandalan kartu BRIZZI dalam proses tapping di gerbang tol. Kemudahan penggunaan juga terbukti meningkatkan kepuasan melalui kemudahan akses, proses top up yang sederhana, dan kenyamanan saat bertransaksi. Selain itu, kualitas layanan memberikan kontribusi signifikan melalui keandalan perangkat, kesiapan petugas, dan dukungan layanan ketika terjadi gangguan. Secara keseluruhan, penggunaan e-money BRIZZI dinilai efektif dalam meningkatkan pengalaman bertransaksi di Tol Bali Mandara.
TAX SOCIALIZATION AS A MODERATING VARIABLE OF NIK-NPWP IMPLEMENTATION ON TAXPAYER COMPLIANCE Ni Ketut Arista Ameliasari; Kadek Wulandari Laksmi P; Ketut Tanti Kustina; Putu Putri Prawitasari
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/vry3hq37

Abstract

This study aims to influence the effect of NIK-NPWP implementation on individual taxpayer compliance with tax socialization as a moderating variable. The research gap arising from inconsistent findings in previous studies regarding effectiveness of the NIK-NPWP policy in improving taxpayer compliance. The research method used a quantitative approach using purposive sampling. The sample consists of individual non-employee taxpayers registered at the KPP Pratama Badung Selatan who have completed NIK-NPWP integration and filed their 2024 annual tax return. Data collected through the distribution of questionnaires and analyzed using Moderated Regression Analysis (MRA) with SPSS. The results of study reveal that the implementation of NIK-NPWP has a positive and significant effect on taxpayer compliance. Furthermore, tax socialization strengthens the relationship between NIK-NPWP implementation on taxpayer compliance. The findings indicating that effective tax socialization by tax authority enhance the impact of NIK-NPWP implementation. The study concludes that tax socialization plays a crucial role in amplifying the effectiveness of NIK-NPWP implementation. These results provide valuable insights for the Directorate General of Taxes to improve communication and educational strategies in promoting tax reformations while also enriching behavioral tax compliance theory in the context of administrative modernization.
  PENGARUH PENGGUNAAN CORETAX, TINGKAT PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR DENGAN PENGALAMAN PENGGUNAAN TEKNOLOGI SEBAGAI VARIABEL MODERASI   Cahya Putri, Ni Made; Wulandari Laksmi, Kadek; Omika Dewi, I G. A. Agung; Tanti Kustina, Ketut
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/0atpg878

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Coretax, tingkat pemahaman perpajakan, dan sosialisasi perpajakan terhadap kepatuhan Wajib Pajak Orang Pribadi di Kota Denpasar, dengan pengalaman penggunaan teknologi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner online pada 384 responden yang telah menggunakan sistem Coretax. Analisis data dilakukan menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa penggunaan Coretax, tingkat pemahaman perpajakan, sosialisasi perpajakan, dan pengalaman penggunaan teknologi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Pengalaman penggunaan teknologi memiliki pengaruh medium (f² = 0,343), sedangkan tingkat pemahaman perpajakan juga menunjukkan pengaruh medium (f² = 0,272). Sebaliknya, penggunaan Coretax dan sosialisasi perpajakan memiliki pengaruh lemah. Hasil moderasi menunjukkan bahwa interaksi pengalaman teknologi dengan pemahaman perpajakan memiliki pengaruh negatif dan signifikan, sedangkan interaksi dengan penggunaan Coretax menunjukkan pengaruh positif signifikan. Adapun interaksi pengalaman teknologi dan sosialisasi perpajakan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa peran teknologi dan literasi perpajakan menjadi faktor penting dalam meningkatkan kepatuhan pajak, namun strategi peningkatannya harus mempertimbangkan tingkat pengalaman teknologi wajib pajak.
Pengaruh Kinerja Keuangan dan Pajak Perusahaan Terhadap Return Saham Pada Perusahaan Sektor Industri Barang Konsumsi Pratiwi, Ni Wayan Candra Satya; Dewi, Putu Pande R. Aprilyani; Diatmika, I Nyoman Gede Arya; Kustina, Ketut Tanti
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1369

Abstract

Penelitian ini mengungkap bahwa pada periode pemulihan ekonomi pascapandemi 2021–2023, stabilitas laba tetap menjadi determinan utama return saham, sementara beban pajak korporasi secara signifikan menekan imbal hasil investor pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Temuan ini penting karena sektor barang konsumsi yang secara teoretis bersifat defensif justru mengalami volatilitas tinggi dan kinerja indeks yang tertinggal dibandingkan pasar utama, sehingga memunculkan anomali yang menuntut pengujian ulang relevansi sinyal fundamental dan fiskal. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan beban pajak terhadap return saham dalam konteks tersebut dengan menggunakan pendekatan kuantitatif. Data sekunder berupa laporan keuangan tahunan dan harga saham diperoleh dari situs resmi BEI, dengan sampel 18 perusahaan yang dipilih melalui teknik purposive sampling sehingga menghasilkan 54 data observasi selama tiga tahun. Analisis dilakukan menggunakan regresi linier berganda, dengan Earnings per Share (EPS) sebagai proksi kinerja keuangan, Effective Tax Rate (ETR) sebagai proksi beban pajak, dan return saham dihitung berdasarkan capital gain serta dividen. Hasil penelitian menunjukkan bahwa EPS berpengaruh positif dan signifikan terhadap return saham, sedangkan ETR berpengaruh negatif dan signifikan. Secara teoretis, penelitian ini memperkuat relevansi teori sinyal dalam konteks pascakrisis sekaligus memberikan bukti empiris bahwa faktor fiskal memiliki peran yang semakin sensitif dalam pembentukan return saham bahkan pada sektor yang secara tradisional dianggap defensif. Secara praktis, manajemen perusahaan perlu menyeimbangkan strategi peningkatan profitabilitas dan efisiensi pajak guna menjaga serta memulihkan kepercayaan investor.   This study reveals that during the 2021–2023 post-pandemic economic recovery period, earnings stability remains a primary determinant of stock returns, while corporate tax burden significantly suppresses investor returns in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). This finding is noteworthy because the consumer goods sector traditionally regarded as defensive and stable experienced heightened volatility and lagging index performance compared to the broader market, creating an anomaly that necessitates a reassessment of the relevance of fundamental and fiscal signals. Accordingly, this study aims to analyze the impact of financial performance and corporate tax burden on stock returns within this context using a quantitative approach. Secondary data consisting of annual financial reports and stock prices were obtained from the official IDX website, with a sample of 18 firms selected through purposive sampling, resulting in 54 observations over three years. Multiple linear regression analysis was employed, using Earnings per Share (EPS) as a proxy for financial performance, Effective Tax Rate (ETR) for corporate tax burden, and stock returns calculated from capital gains and dividends. The results indicate that EPS has a positive and significant effect on stock returns, whereas ETR has a significant negative effect. Theoretically, this study reinforces signaling theory in a post-crisis context and provides empirical evidence that fiscal factors play an increasingly sensitive role in shaping stock returns even within a traditionally defensive sector. Practically, corporate management should balance profitability enhancement strategies with tax efficiency to sustain and restore investor confidence.  
Pengaruh Performance dan Effort Expectancy Terhadap Adopsi E-Wallet dan Keberlanjutan UMKM Kelapa: Peran Moderasi Dari Literasi Keuangan Digital Ni Putu Anika Diva Prashanti; Ketut Tanti Kustina
eCo-Buss Vol. 8 No. 2 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i2.3490

Abstract

Penelitian ini mengkaji faktor-faktor yang memengaruhi adopsi e-wallet pada UMKM kelapa di Kabupaten Jembrana serta implikasinya terhadap keberlanjutan usaha, dengan menempatkan literasi keuangan digital sebagai variabel moderasi. Pendekatan kuantitatif diterapkan melalui survei kepada 140 pelaku UMKM pengguna e-wallet yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan metode Partial Least Square–Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS. Hasil analisis menunjukkan bahwa performance expectancy dan effort expectancy berperan signifikan dalam mendorong keputusan UMKM untuk mengadopsi e-wallet, yang menandakan bahwa persepsi manfaat dan kemudahan penggunaan menjadi pertimbangan utama dalam pemanfaatan teknologi pembayaran digital. Selanjutnya, adopsi e-wallet terbukti memberikan kontribusi positif terhadap keberlanjutan UMKM, terutama dalam mendukung efisiensi transaksi, kelancaran arus kas, dan stabilitas operasional usaha. Namun demikian, literasi keuangan digital tidak terbukti memperkuat hubungan antara adopsi e-wallet dan keberlanjutan UMKM. Temuan ini mengindikasikan bahwa manfaat praktis e-wallet lebih dominan dibandingkan tingkat literasi digital dalam memengaruhi keberlanjutan usaha, serta menegaskan bahwa kerangka teori UTAUT masih relevan dalam menjelaskan perilaku adopsi teknologi keuangan digital pada konteks UMKM.
The Influence of Reputation, Professionalism, and Service Quality on Client Satisfaction in Using Tax Consulting Services Ni Komang Ayu Mardiantari; Ni Putu Budiadnyani; Ketut Tanti Kustina
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1nkk1q31

Abstract

This study aims to examine the influence of reputation, professionalism, and service quality on client satisfaction in using tax consulting services. The research was conducted with a sample of 90 corporate taxpayers registered at tax consultant offices in Denpasar City. Quantitative methods were applied with data collected through questionnaires. The analysis involved validity and reliability tests, classical assumption tests, and multiple linear regression. The results indicate that reputation positively and significantly affects client satisfaction, implying that a better reputation enhances client satisfaction. Similarly, professionalism shows a positive and significant impact, suggesting that higher levels of professional conduct by tax consultants increase client satisfaction. Furthermore, service quality also significantly influences satisfaction, highlighting the importance of timely, accurate, and responsive services. Simultaneous testing confirms that reputation, professionalism, and service quality collectively contribute significantly to client satisfaction. These findings underscore the critical role of maintaining a strong reputation, upholding professional ethics, and delivering high-quality services to foster client trust and satisfaction. Tax consultants are recommended to continuously improve service speed, maintain confidentiality, and align their services with client expectations to sustain satisfaction and loyalty. This study contributes to understanding factors that drive client satisfaction in tax consulting, providing valuable insights for practitioners and policymakers aiming to optimize tax consulting service quality in Indonesia’s evolving tax environment.
When Financing and Tax Strategies Shape Corporate Responsibility: Examining the Effects of Capital Structure and Tax Avoidance on CSR Implementation Ni Putu Budiadnyani; Ketut Tanti Kustina
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/z3dcwx93

Abstract

This study examines the interconnected effects of capital structure and tax avoidance on corporate social responsibility (CSR) implementation among food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. While corporate financing decisions and tax strategies are often viewed as mechanisms that shape resource allocation and managerial priorities, their influence on CSR engagement remains empirically contested. Using purposive sampling, the research analyzes firms that consistently published financial reports and used the Rupiah as their reporting currency during the observation period. Capital structure is measured through the debt-to-equity ratio, tax avoidance is assessed using the Cash Effective Tax Rate, and CSR implementation is evaluated using aggregated environmental, social, and governance (ESG) scores. Multiple regression analysis reveals that neither tax avoidance nor capital structure exerts a significant effect on CSR implementation. These findings diverge from prevailing theoretical expectations grounded in agency theory, trade-off theory, and compliance theory, which suggest that aggressive tax strategies or high leverage could undermine a firm’s commitment to socially responsible practices. The results indicate the possibility of moderating or mediating influences such as political connections, managerial ethics, governance quality, or investment opportunities that may weaken the direct relationship between financial strategies and CSR outcomes. The study contributes to the growing discourse on corporate responsibility by highlighting the need for more nuanced models that integrate ethical, organizational, and institutional factors when evaluating how firms balance financial decisions with their social obligations.
Co-Authors Agung Gede Wikantara Andistan, Ignacia Betrya Arimbawa, Dewa Ketut Asri, Ni Kadek Onic Tiddyari Ayu, I Gusti Bagus Danadyaksa Wijaya Budiadnyan, Ni Putu Cahya Putri, Ni Made Desak Made Febri Purnama Sari Desak Made Sukarnasih Desak Made Sukarnasih Devy Leviyanthie Zulianto Dewa Ayu Komang Tri Adinda Dewi Dewa Ayu Nyoman Nathania Asuntya Dewa Ketut Arimbawa Dewi, Dewa Ayu Komang Tri Adinda Dewi, Putu Purnama Evin Saputra Evin Saputra Fitriani Gede Aditya Putra Utaman Gine Das Prena Gusi Putu Lestara Permana Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I Gede Cahyadi Putra I Gede Eka Sujaya Harta I Gede Merta Nugrahita Suryawan I Gst Ayu Diah Utari I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Tirtayani I Gusti Bagus Wiksuana I Gusti Ngurah Putra Suryanata I Gusti Putu Ngurah Alit Putra I Gusti Surya Adi Wiandika I Made Agus Adi Kurniawan I Made Restu Dwipayana I Nengah Wirsa I Nyoman Gede Arya Diatmika I Nyoman Raditya Suparsabawa I Nyoman Sunarta I Nyoman Sunarta I Putu Vicky Suryadharma I. G. A Diah Utari I.G.A Desy Arlita Ida Ayu Putu Dyah Medianasuari IGA Diah Utari Kadek Apri Suadnyani Kadek Dellavia Vinata Prabandari Kadek Lyana Prilandewi Kadek Mela Kusuma Dewi Krisnanda, Rama Adi Kurniawan, I Made Agus Adi Laksmi, Kadek Wulandari Larasati, Made Deny Claudia Luh Putu Mirah Arisanti Luh Putu Sri Utami Made Deny Claudia Larasati Mardiantari, Ni Komang Ayu Maulani, Salma Medianasuari, Ida Ayu Putu Dyah Millawati Milawati Mini Citra Wati, Mang Ni Kadek Dwi Permatasari Ni Kadek Onic Tiddyari Asri Ni Kadek Pande Febriyanti Ni Ketut Arista Ameliasari Ni Komang Ayu Mardiantari Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Luh Putu Sariani Ni Putu Anika Diva Prashanti Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Lesya Pratiwi Omika Dewi, I G. A. Agung Pramudya, Made Reynaldo Pratiwi, Ni Wayan Candra Satya Prawitasari, Putu Putri Putri, Ayu Putu Diah Pradnyani Putri, Ida Ayu Kade Setia Putu Ayuni Kartika Putri Suardana Putu Budi Arnaya Putu Budihartanti Putu Gitta Gresia Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Putu, Ni Luh Raka Saputra Rama Adi Krisnanda Septiani, Ni Kadek Ayu Putri Suparsabawa, I Nyoman Raditya Suputra, I Dewa Gede Wahyu Dharma Trista Dewi, Anak Agung Utari, I Gst Ayu Diah Utari, I Gusti Ayu Diah Utari, I. G. A Diah Wahyu Santoso Aji Waja, I Gede Satiya Brana Wiagustini, Ni Luh Yuliani, Ni Luh Ayu Yunike Wulandari Wulandari Sugiarto