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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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Adopsi Financial Technology, Literasi Keuangan, dan Keberlanjutan Coffee Shop di Kabupaten Badung: Peran Moderasi Dari Perceived Cost Ni Kadek Dwi Permatasari; Ketut Tanti Kustina
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7662

Abstract

This study aims to analyze the effect of financial technology and financial literacy on the sustainability of coffee shops in Badung Regency, as well as to examine the role of perceived cost as a moderating variable. The background of this research is based on the rapid growth of the coffee shop industry in the Badung tourism area, which requires business actors to enhance digital capabilities and financial management in order to maintain business sustainability. Using the Extended Resource-Based View (E-RBV) approach, this study explains how technology- and knowledge-based resources can strengthen the competitive advantage of coffee shops. The research method employed is quantitative, using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and involving 100 respondents selected through purposive sampling. Data were collected through a Likert-scale questionnaire and processed using SmartPLS version 4. The results show that financial technology has a positive and significant effect on coffee shop sustainability, as does financial literacy, which is also proven to have a positive and significant impact. However, perceived cost does not moderate the relationship between financial technology or financial literacy and sustainability, indicating that the benefits of technology and financial knowledge outweigh the perceived cost barriers for business actors. These findings confirm that digital capabilities and accounting skills are crucial elements in strengthening coffee shop sustainability in the digital era.
Behavioral Determinants of Balipay E-Wallet Adoption among Generation Z Ketut Tanti Kustina; Kadek Mela Kusuma Dewi; Ni Luh Putu Sariani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 13 No. 1 (2026): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.1-10

Abstract

This study examines how financial literacy and perceived ease of use shape Generation Z’s e-wallet adoption of the Balipay e-wallet, and whether financial behavior mediates these relationships. Data were collected from 100 Balipay users in Denpasar City using a structured questionnaire. The research model was analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS to test both direct and indirect effects. Results indicate that financial literacy, perceived ease of use, and financial behavior significantly have positive effects on e-wallet adoption of Balipay. In addition, financial literacy and perceived ease of use significantly enhance financial behavior, which partially mediates their effects on e-wallet adoption. From a practical perspective, the findings suggest that Balipay providers and local stakeholders should integrate user-friendly interface design with targeted financial education programs to encourage responsible and sustained e-wallet adoption among young users. Future studies may compare Balipay with other e-wallet brands and expand the sample beyond Denpasar to improve the external validity of the findings.
ANALISIS PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, KUALITAS AUDITOR, AUDITOR CLIENT TENURE, OPINION SHOPPING DAN DISCLOSURE, TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Evin Saputra; Ketut Tanti Kustina
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.1.2018.51-62

Abstract

Going Concern merupakan salah satu postulat dasar dalam akuntansi yang menerangkan konsep bahwa perusahaan akan terus dianggap ada, terus beroperasi dalam jangka waktu kedepan, mampu untuk mempertahankan eksistensi dan kelangsungan hidupnya, serta tidak akan mengalami likuidasi. Opini audit going concern merupakan opini audit yang dikeluarkan oleh auditor untuk mengevaluasi apakah terdapat kesangsian dan atau keraguan terhadap kemampuan perusahaan atau entitas demi mempertahankan kelangsungan hidupnya. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh financial distress, debt default, kualitas auditor, auditor client tenure, opinion shopping, dan disclosure terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan telah memenuhi kriteria yang ada selama periode 2013 – 2016 yaitu sejumlah 29 perusahaan yang diperoleh dari total 148 Perusahaan dan tergabung dalam 19 jenis / sektor yang berbeda. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini membuktikan secara empiris bahwa : (1) Financial Distress berpengaruh negatif terhadap penerimaan opini audit going concern, (2) Debt Default berpengaruh positif terhadap penerimaan opini audit going concern, (3) Kualitas Auditor tidak berpengaruh terhadap penerimaan opini audit going concern, (4) Auditor Client Tenure berpengaruh negatif terhadap penerimaan opini audit going concern, (5) Opinion Shopping berpengaruh negatif terhadap penerimaan opini audit going concern, (6) Disclosure berpengaruh positif terhadap penerimaan opini audit going concern. Kata kunci : Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping, Disclosure, Penerimaan Opini Audit Going Concern.
PENGARUH RISIKO TERHADAP MINAT INVESTASI DENGAN PENGETAHUAN INVESTASI SEBAGAI MODERASI TERKAIT KASUS TRADING BINOMO DAN ROBOT TRADING : . Ketut Tanti Kustina; I Gede Eka Sujaya Harta
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.139-149

Abstract

The public, particularly the younger generation, has recently become quite interested in the topic of investing in the capital market. Increased investment understanding must be weighed against the great interest in student investments. In relation to examples case of trading binomo and trading robots for undergraduate students , the goal of this study is to ascertain the impact of risk on investment interest using investing knowledge as a moderator. The study that follows employs quantitative methodologies and relies on secondary data from books, journals, and faculty or university records as well as primary data from surveys. Purposive sampling is a sampling method. The Slovin formula was used to calculate the sample size, and 100 responders were obtained. The following research data analysis method makes use of SPSS for Windows and is called moderated regression analysis (MRA). It follows that risk influences investing interest positively and significantly. The perception of risk on the investment interest of undergraduate students , can be moderated by investment knowledge. Keywords: Risk, Investment Interest, Investment Knowledge
PERILAKU KEUANGAN GENERASI MILENIAL DI KOTA DENPASAR : PENGARUH LITERASI KEUANGAN, ADOPSI FINTECH PAYMENT, IMPULSIVE BUYING DAN FINANCIAL SELF EFFICACY Ketut Tanti Kustina; Ni Putu Ayu Sulasmi; Putu Pande R. Aprilyani Dewi; Gine Das Prena
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.209-225

Abstract

This study aims to analyze the influence of several factors on the financial behavior of the millennial generation in Denpasar City. The variables focused on include financial literacy, fintech payment adoption, impulsive buying, and financial self-efficacy. The goal is to evaluate the impact of these variables on the financial behavior of the millennial generation in the city of Denpasar. With an emphasis on these factors, this study is expected to provide a deeper understanding of the contribution to the financial behavior patterns of the millennial generation, especially in the
Pengaruh Keberadaan Dewan Komisaris Independen, Komite Audit, Dan Risk Management Disclosure Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Indeks LQ45 Di BEI) I Made Restu Dwipayana; Ketut Tanti Kustina
Warmadewa Management and Business Journal (WMBJ) Vol. 8 No. 1 (2026)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.8.1.2026.21-31

Abstract

This study aims to investigate the influence of independent commissioners, audit committees, and risk management disclosure on firm value in companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative approach was used, with secondary data obtained through documentation, and multiple linear regression employed for data analysis. A purposive sampling technique was applied, resulting in 30 companies that consistently appeared in the LQ45 index over the three-year period, producing 90 data observations. The findings reveal that all three variables significantly and positively affect firm value. Independent commissioners have a regression coefficient of 0.702 (p = 0.027), audit committees 0.741 (p = 0.000), and risk management disclosure 4.212 (p = 0.000), indicating that firms with stronger governance practices tend to be more highly valued in the market. These results imply that strengthening corporate governance through independent oversight, active auditing functions, and transparent risk disclosures is essential in boosting investor confidence and enhancing firm valuation.
Pengaruh Struktur Permodalan, Dewan Komisaris Independen, Dan Pengungkapan Kinerja ESG Terhadap Nilai Perusahaan Di Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Gede Aditya Putra Utaman; Ketut Tanti Kustina
Warmadewa Management and Business Journal (WMBJ) Vol. 8 No. 1 (2026)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.8.1.2026.32-41

Abstract

This study aims to analyze the influence of capital structure, independent board of commissioners, and environmental, social, and governance performance disclosure on the value of food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2023 period. Capital structure is measured by the Debt to Equity Ratio (DER). The board of independent commissioners is measured by the number of commissioners divided by the independent commissioners. Disclosure of environmental, social, and governance  performance measured by ESG scores. The company's value is proxied using Price to Book Value (PBV). This study uses a quantitative approach with multiple linear regression method to test the relationship between variables. The data used are secondary data obtained from the financial statements  of food and beverage companies  listed on the Indonesia Stock Exchange and ESG disclosure reports for food and beverage listed  on the BGK Foundation. Samples were determined by purposive sampling method. The results of the analysis show that the capital structure has no effect on the value of the company. The independent board of commissioners and the disclosure of ESG performance show a positive and significant influence on the company's value. These findings indicate that the number of independent commissioners and ESG performance disclosures are the main factors that investors consider in assessing a company's performance, while capital structure has a more limited role in determining the value of the company.
Pengaruh Penerapan Pajak Progresif dan Perilaku Konsumtif Wajib Pajak dalam Pembelian Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Bali UPT. Samsat di Kota Denpasar Ni Putu Indah Rahayu; Ketut Tanti Kustina
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 2 (2019)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.2.1168.98-103

Abstract

Abstract - Consumptive behavior of the Balinese people who are taxpayers in purchasing motorized vehicles can increase the income of the Bali region. The higher the consumptive level of taxpayers in purchasing motorized vehicles, the greater the nominal value of the tax that must be paid by the taxpayer, the greater the vehicle tax rate that must be paid so that it can indirectly increase regional income. The aims of this research was to determine the role of taxpayer consumptive behavior in purchasing motorized vehicles in mediating the implementation of progressive taxes on Regional Original Revenues of the UPT. Samsat in Denpasar City. The population for this research is all employees of the PKB (Motor Vehicle Tax) section of the UPT. Samsat in the city of Denpasar in Denpasar as many as 55 people. The method of determining the sample by census method or saturated sample method, then the sample of this research is a number of 55 employees part of tax revenue in the UPT. Samsat in Denpasar City is different in Denpasar. The analysis technique used is path analysis by first testing the validity and reliability of the data collection instrument in the form of a questionnaire because the data source used is primary data. Based on the analysis of the effect of taxpayers' consumptive behavior in purchasing motorized vehicles on the local revenue of UPT.Samsat in Denpasar City at 89.20% variations in Regional Original Revenue UPT.Samsat In Denpasar City is influenced by the application of progressive taxation and variations in taxpayer consumptive behavior in purchasing motorized vehicles, while the remaining 10.80% is explained by other factors not included in the model. This result means that the taxpayer's consumptive behavior in purchasing motorized vehicles positively and significantly mediates the effect of implementing progressive tax on UPT.Samsat Regional Original Income in Denpasar City. Abstrak - Perilaku konsumtif masyarakat Bali yang merupakan wajib pajak dalam pembelian kendaraan bermotor dapat meningkatkan pendapatan daerah Bali. Semakin konsumtif wajib pajak dalam pembelian kendaraan bermotor,semakin besar nilai nominal pajak yang harus dibayarkan oleh wajib pajak maka semakin besar juga tarif pajak kendaraan yang harus dibayarkan sehingga secara tidak langsung dapat meningkatkan pendapatan daerah. Tujuan penelitian ini adalah untuk mengetahui peran perilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor dalam memediasi penerapan pajak progresif terhadap Pendapatan Asli Daerah UPT. Samsat Di Kota Denpasar. Populasi untuk penelitian ini adalah seluruh karyawan bagian PKB (Pajak Kendaraan Bermotor) dari UPT. Samsat Di Kota Denpasar Di Denpasar sebanyak 55 orang. Metode penentuan sampel dengan metode sensus atau metode sampel jenuh, maka sampel penelitian ini adalah sejumlah 55 karyawan bagian pendapatan pajak di UPT. Samsat Di Kota Denpasar yang berbeda Di Denpasar. Teknik analisis yang di gunakan adalah path analysis dengan terlebih dahulu melakukan uji validitas dan reliabilitas pada instrument pengumpulan data berupa kuisioner karena sumber data yang di gunakan merupakan data primer. Berdasarkan hasil analisis pengaruh perilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor terhadap pendapatan asli daerah UPT.Samsat Di Kota Denpasarsebesar 89.20% variasi Pendapatan Asli Daerah UPT.Samsat Di Kota Denpasar dipengaruhi oleh Penerapan pajak progresif dan variasi perilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor, sedangkan sisanya sebesar 10.80% djelaskan oleh faktor lain yang tidak dimasukkan ke dalam model. Hasil ini mempunyai arti bahwaperilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor secara positif dan signifikan memediasi pengaruh penerapan pajak progresif terhadap Pendapatan Asli Daerah UPT.Samsat Di Kota Denpasar.
Pengaruh Workload, Masa Perikatan Audit dan Spesialisasi Auditor Terhadap Defisiensi Audit pada KAP yang digunakan oleh Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018 I Gusti Ayu Diah Utari; Ketut Tanti Kustina; Putu Gitta Gresia
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3149.38-48

Abstract

The Effect Of Workload, Audit Tenure, And Auditors’ Specialization On Audit Deficiencies Based On Audit Firms Used By Manufacture Companies That Listed On IDX 2015-2018 This study aims to examine whether workload, audit tenure, auditors’ specialization influence the occurrence of audit deficiencies conducted by audit firms on the basis of the data that collected by the Finance Finance Professions Supervisory Centre (PPPK), Ministry of Finance RI. This research uses 40 audit firms as population and 34 sample that was collected by purposive sampling method. Workload is measured by the ratio of comparison between total clients and total audit partners. Audit tenure calculated using intervale scale. Auditors’ specialization calculated by dummy variable. Basis of the data of audit deficiencies is based on report of audit results by the Finance Finance Professions Supervisory Centre (PPPK), Ministry of Finance RI. This research is quantitative research using multiple linear regression analysis. The results indicate that the workload and audit tenure has a positive impact on audit deficiencies. Auditors’ specialization has a negative impact on deficiencies audit.
Analisis Dampak Kebijakan Restrukturisasi Kredit Terhadap Laba dan Likuiditas BPR di Kabupaten Badung Ketut Tanti Kustina; I Gede Merta Nugrahita Suryawan; I Gusti Ayu Diah Utari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.93-104

Abstract

The purpose of this research was to determine whether or not there is an effect of OJK's credit restructuring policy on banks, which is reflected by a significant difference in profit and liquidity before and after the policy. Credit restructuring is a step to provide relief from bank loan installments or leasing loans for debtors or borrowers whose businesses and jobs have been directly or indirectly affected by the COVID-19 pandemic. This type of research is quantitative with the form of event study research and using the population of all BPRs in Bali Province. The research sample was taken using purposive sampling. The data analysis method used was a different test (paired sample t-test). The results of this study indicate that there is a significant difference in profits before and after the OJK credit restructuring policy, which means that the OJK credit restructuring policy as an effort to anticipate COVID-19 has a significant effect on banking.
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