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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Pendidikan Ekonomi Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Kajian Bali The Indonesian Accounting Review Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi dan Bisnis Bakti Budaya: Jurnal Pengabdian kepada Masyarakat Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Kewirausahaan dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Journal of Contemporary Accounting Journal of Economics, Business, and Government Challenges Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) INSERT: Information System and Emerging Technology Journal Journal of Applied Sciences in Travel and Hospitality Soshum: Jurnal Sosial dan Humaniora Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Midwifery (IJM) JURNAL EKONOMI BISNIS DAN MANAJEMEN Research Horizon Al-Zayn: Jurnal Ilmu Sosial & Hukum Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Akuntansi Inovatif Indonesian Journal of Innovation Multidisipliner Research PESHUM Open Access DRIVERset E-Jurnal Akuntansi Public Accounting and Sustainability
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Penerimaan Sistem E-Filing dalam Pelaporan Pajak: Hambatan Wajib Pajak dan Peran Relawan Pajak Luh Putu Lia Agustini; Made Aristia Prayudi; Ni Luh Asri Savitri
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.15181

Abstract

Tujuan Penelitian ini bertujuan mengidentifikasi faktor penghambat dominan Wajib Pajak Orang Pribadi dalam pelaporan SPT Tahunan secara online (e-filing/e-form) serta mengevaluasi peran relawan pajak sebagai mekanisme penghubung (bridging) literasi digital perpajakan di KPP Pratama Singaraja. Pendekatan yang digunakan adalah deskriptif kualitatif melalui studi pustaka, dokumentasi, dan wawancara terhadap 50 Wajib Pajak Orang Pribadi yang datang ke KPP Pratama Singaraja untuk asistensi pelaporan, serta triangulasi informasi dari relawan pajak dan petugas KPP. Hambatan utama mencakup rendahnya literasi teknologi (khususnya kelompok lanjut usia/pensiunan), kesulitan memahami istilah/bahasa pajak pada aplikasi, kekhawatiran salah input dan konsekuensi denda, serta terbatasnya sosialisasi pada sebagian pekerja sektor swasta. Relawan pajak membantu mempercepat proses pelaporan dan meningkatkan rasa mampu (perceived control) dalam penggunaan sistem. DJP perlu memperkuat penyederhanaan bahasa pada antarmuka pelaporan, memperluas sosialisasi berbasis tempat kerja, dan mengoptimalkan program relawan pajak sebagai strategi literasi digital perpajakan.
Pengaruh Ego, Kolusi, Dan Pengawasan Terhadap Kecenderungan Kecurangan Akuntansi Pada Bumdes Se-Kabupaten Buleleng Purwanti, Desak Made Ananda; Prayudi, Made Aristia; Astawa, I Gede Putu Banu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (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/msej.v7i4.10678

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ego, kolusi, dan pengawasan terhadap kecenderungan kecurangan akuntansi pada BUMDes se-Kabupaten Buleleng. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen berupa kuesioner. Populasi dalam penelitian ini adalah pengelola BUMDes di Kabupaten Buleleng yang berjumlah 490 orang. Sampel ditentukan menggunakan teknik proportional stratified random sampling dengan rumus Slovin margin eror 5% sehingga diperoleh 220 responden. Teknik analisis data yang digunakan meliputi analisis deskriptif, uji kualitas data, uji asumsi klasik, serta uji hipotesis menggunakan analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa ego dan kolusi berpengaruh positif terhadap kecenderungan kecurangan akuntansi. Sementara itu, pengawasan berpengaruh negatif terhadap kecenderungan kecurangan akuntansi.
Pengaruh Penerapan E-Goverment, Transparansi dan Maturitas Sistem Pengendalian Internal (SPI) Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Buleleng Suryani, Ketut Yuni; Prayudi, Made Aristia; Astawa, I Gede Putu Banu
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1593

Abstract

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality
Pengaruh Literasi Keuangan, Resiliensi Keuangan, Dan Pengendalian Diri Terhadap Pengelolaan Keuangan Mahasiswa Pada Universitas Di Bali Ariani, Ni Putu; Prayudi, Made Aristia; Vijaya, Diota Prameswari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (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/msej.v7i4.10979

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, resiliensi keuangan dan pengendalian diri terhadap pengelolaan keuangan mahasiswa.jenis penelitian ini penelitian kuantitatif dengan metode analisis asosiatif. Subjek penelitian dalam penelitian ini adalah mahasiswa Program Studi S1 Akuntansi angkatan 2022 yang terdaftar pada universitas di Provinsi Bali. Objek penelitian meliputi literasi keuangan, resiliensi keuangan, dan pengendalian diri sebagai variabel independen, serta pengelolaan keuangan mahasiswa sebagai variabel dependen. Jumlah sampel yang dianlisis dalam penelitian sebanyak 385 responden, dengan penentuan sampel menggunakan purposive sampling. Data dikumpulkan dengan kuesioner yang disebar secara online melalui media google forms, kemudian dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan mahasiswa, (2) Resiliensi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan mahasiswa, (3) Pengendalian diri juga berpengaruh positif dan signifikan terhadap pengelolaan keuangan mahasiswa. Hasil tersebut menunjukkan bahwa semakin baik literasi keuangan, resiliensi keuangan, dan pengendalian diri mahasiswa, maka semakin baik pula pengelolaan keuangannya.
Survival strategies of informal sector workers in Bali's tourism industry Ni Made Ary Widiastini; Ida Bagus Adi Laksana; Putu Indah Rahmawati; Trianasari Trianasari; Made Aristia Prayudi
Journal of Applied Sciences in Travel and Hospitality Vol. 7 No. 2 (2024): JASTH: Journal of Applied Sciences in Travel and Hospitality
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasth.v7i2.145-160

Abstract

The informal tourism sector plays a vital role in the local economies, particularly in destinations such as Bali. This aligns with the United Nations Sustainable Development Goal 8, which focuses on promoting decent work and economic growth. These workers, who are often ignored, greatly enrich the experience of tourism but encounter distinct obstacles on a daily basis. Gaining insight into their methods for staying alive is crucial. Informal workers face distinct limits compared to formal sector employees, resulting in less defined sustainability and growth strategies. A thorough investigation was carried out in nine regencies in Bali, utilizing observations and interviews, in order to examine these tactics. This method facilitated a comprehensive comprehension of their day-to-day routines and difficulties. The study identified four crucial survival strategies: implementing prudent financial management to sustain businesses and meet daily needs, utilizing communication skills to maintain income and continuity, enhancing social capital through positive relationships with fellow workers, and comprehending government policies. Out of these factors, effectively managing economic capital is crucial for maintaining livelihoods in the fiercely competitive tourism business. The results of this study provide a basis for future policies or interventions aimed at supporting and enhancing the lives of informal sector workers in tourist areas such as Bali.
The Effect of Whistleblowing and Supervisory Professionalism on Fraud Prevention with Organizational Culture as Moderating Variable Putu Anisa Gayatri; Putu Sukma Kurniawan; Made Aristia Prayudi
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.1107

Abstract

This research is motivated by the high potential and cases of fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) despite the implementation of various internal control mechanisms, so it is necessary to understand the factors that influence fraud prevention. This study aims to analyze the influence of the whistleblowing system and the professionalism of the supervisory board on fraud prevention, as well as to test the moderating role of organizational culture based on Tri Kaya Parisudha. The method used is a causal quantitative approach with a purposive sampling technique on 212 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the whistleblowing system, the professionalism of the supervisory board, and organizational culture have a positive and significant effect on fraud prevention. However, organizational culture was not proven to moderate the relationship between the independent variables and fraud prevention. In conclusion, fraud prevention is more effectively achieved through a combination of formal mechanisms and a strong organizational culture, although the interaction of the two does not always significantly reinforce each other.
Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Dan Penerapan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Sekretariat DPRD Kabupaten Buleleng I Gst. Ayu Made Kartika Dwi Utami P.; I Gede Putu Banu Astawa; Made Aristia Prayudi
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/yvyyq746

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan penerapan sistem pengendalian internal terhadap kualitas laporan keuangan pada Sekretariat DPRD Kabupaten Buleleng. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik sampling jenuh terhadap seluruh pegawai bagian keuangan. Pengumpulan data dilakukan melalui kuesioner dengan skala Likert, kemudian dianalisis menggunakan uji instrumen, uji asumsi klasik, serta analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan penerapan sistem pengendalian internal secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Hal ini menunjukkan bahwa semakin baik pemahaman akuntansi yang dimiliki pegawai, semakin optimal pemanfaatan sistem informasi akuntansi, serta semakin efektif penerapan sistem pengendalian internal, maka kualitas laporan keuangan yang dihasilkan akan semakin meningkat. Kualitas laporan keuangan yang baik mencerminkan informasi yang relevan, andal, dapat dibandingkan, dan mudah dipahami. Oleh karena itu, instansi perlu meningkatkan kompetensi sumber daya manusia, mengoptimalkan penggunaan teknologi, serta memperkuat sistem pengendalian internal guna mendukung transparansi dan akuntabilitas pengelolaan keuangan daerah.
Pengaruh Pajak Daerah, Belanja Modal, dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota Di Provinsi Bali Ni Komang Ristia Septiari; Ni Luh Gede Erni Sulindawati; Made Aristia Prayudi
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.v15i1.111217

Abstract

This study aimed to examine the partial effects of local taxes, capital expenditure, and intergovernmental transfers on local government financial performance. The research employed a causal associative quantitative approach and used budget and realization data published by the Directorate General of Fiscal Balance (DJPK), derived from the Local Government Financial Statements (LKPD) of regencies and municipalities in Bali Province for the period 2021–2024. The sample consisted of nine regencies/municipalities observed over four years, resulting in 36 observations. The results indicate that (1) local taxes have a significant negative effect on local government financial performance, while (2) capital expenditure have significant positive effects on local goverment financial perfomance, and (3) intergovernmental transfers have significant positive effects on local goverment financial perfomance.
Pengaruh Pemanfaatan Teknologi Informasi, Kejelasan Sasaran Anggaran, dan Pengawasan terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Empiris pada Pemerintah Desa di Kabupaten Buleleng Bagian Barat Ni Kadek Sumarni Dewi; Nyoman Ayu Wulan Trisna Dewi; Made Aristia Prayudi
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.v15i1.113266

Abstract

This study aims to examine the effect of information technology utilization, budget goal clarity, and supervision on the accountability of village fund management. This research employs a quantitative approach using primary data collected through Likert-scale questionnaires. The population and sample consist of village officials, including village heads, village secretaries, and financial officers in village governments in the western part of Buleleng Regency, covering Banjar, Seririt, Gerokgak, and Busungbiu districts. Data were analyzed using multiple linear regression with the assistance of IBM SPSS 26. The results indicate that information technology utilization, budget goal clarity, and supervision each have a positive effect on the accountability of village fund management. This implies that the more optimal the use of information technology, the clearer the budget goals, and the more effective the supervision, the higher the accountability of village fund management.
Accompanying the Development of Sidetapa‘s Fruit Brem as a Leading Tourism Product in Buleleng Regency Widiastini, Ni Made Ary; Prayudi, Made Aristia; Rahmawati, Putu Indah; Dantes, Gede Rasben
Jurnal Kewirausahaan dan Bisnis Vol 28, No 1 (2023): June
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkb.v28i1.66639

Abstract

This community service program was carried out to help fruit brem craftsmen in Sidetapa Village so that their products are more acceptable to the market. Sidetapa Village has been able to develop itself as a tourist destination. Visits from various parties, both tourists, elements of the government, and academics, positively impacted the development of tourism in the village. In its development, the people of Sidetapa Village were able to produce products to support tourism activities, and even became one of the superior products, namely brem made from local fruits using a fermentation technique. Brem is produced as a fermented drink with three flavors: honey wine, mangosteen rind, and mangosteen fruit. To make the product acceptable to the people, the producers of fruit brem in Sidetapa Village received assistance in product and market testing. Implementing this community service program consists of assisting in product sales analysis, product testing in the laboratory to determine the nutritional content of products and more informative packaging. Through product testing, Sidetapa’s fruit brem can provide information about the content of alcohol, sugar and carbohydrates per one bottle of drink. Meanwhile, through a market test, artisans can find out market tastes. It is hoped that through this assistance, fruit brem producers in Sidetapa Village can maintain their product production in terms of quality and quantity.Keywords: brem; fruit; product; Sidetapa; tourism
Co-Authors ., Ani Karoma ., BAHRUDIN ., CENING BUDI UTARI ., Cindy Darsana Putri ., Desak Ketut Ari Suastini ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Gusti Ayu Putu Candra Mahasari ., Gusti Nyoman Ari Widnyana ., Harum Tri Mila Astiti ., I Dewa Ayu Eka Septyastini ., I GEDE ADI PUTRA MONTEIRO ., I Gede Krisma Wardana ., I GEDE MUSTIKA YASA ., I Gusti Ayu Komang Laksmi Dewi ., I GUSTI KOMPYANG SUSILA DIARTA ., I Kadek Yani Bimarta Prasetya ., I Ketut Aditya Kuntara Wijaya ., I Ketut Putra Januada ., I Made Deva Premana Dharma Wiguna ., I Made Riandika Dwi Yoga ., I Made Sudarmika Wirakusuma ., Ida Bagus Komang Suarcaya ., Ida Bagus Made Sutra Isvara Permas ., Kadek Endy Suwastawan ., Kadek Juni Parwati ., Kadek Mia Ranisa Putri ., Ketut Guna Ratmaja ., KETUT IKA RADITYA ., Komang Arya Wicaksana ., Komang Ayu Ani Savitri ., Komang Sindy Pramesti ., Luh Eka Putri Suastini ., Luh Kartika Utami Dewi ., Luh Putu Yeni Martini ., MADE BUDI ARTINI ., Made Dian Ratna Merta Sari ., Ni Luh Putu Ayu Diah Puspayanthi ., Ni Luh Putu Emi Rahayu ., Ni Luh Putu Mia Diana Melisa ., Ni Luh Putu Rina Darmayanti ., Ni Luh Veni Kartika Darmawan ., Ni Nengah Dwi Wiryaningsih ., NURITA GAYATRI ., NURUL AINI ., Nyoman Indah Sutria Dewi ., Putu Sukma Kurniawan, S.T., M.A. ., Rimah Afsari Adnyana, Gede Ari Adnyana, I Dewa Gede Anom Jambe Adnyana, Komang Santi Agus Buda Parwata Anantawikrama Tungga Atmadja Andani, Nyoman Tri Anggasrini, Ni Nyoman Anggreni, Ni Kadek Diah Trisna Ani Karoma . Ardianti, Ni Ketut Siti Ari Surya Darmawan Ariani, Ni Putu Astawa, I Gede Putu Banu BAHRUDIN . Bima Heryanto Gunadi CENING BUDI UTARI . Cindy Darsana Putri . Dananjaya, Gusti Ngurah Agung Desak Ketut Ari Suastini . Desak Putu Pratiwi Desiantini, Kadek Krisna Devi, Putu Detris Anindya Kusuma Dewi, Gst. AyuKetut Rencana Sari Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Ketut Rencana Sari Dewi, Putu Eka Dianita Marvilianti Diantari, Ketut Risma Dimas, Putu Pastika Diota Prameswari Vijaya Diota Prameswari Vijaya Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dwiyanti, Erina Edy Sujana Elysa Riandani Elysabeth Fransisca Stevanny Endang Mardiati Febiyanti Indah Putri, Ni Putu Anggi Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Aditra Pradnyana Gede Darma Wijaya Gede Rasben Dantes Gede Wirata Gst Ayu Ketut Rencana Sari Dewi Gst. AyuKetut Rencana Sari Dewi Gunadi, Bima Heryanto Gusti Ayu Ketut Rencana Sari Dewi Gusti Ayu Putu Candra Mahasari . Gusti Nyoman Ari Widnyana . Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Hardo Basuki Harum Tri Mila Astiti . I Dewa Ayu Eka Septyastini . I Gd Nandra Hary Wiguna, I Gd Nandra Hary I GEDE ADI PUTRA MONTEIRO . I Gede Agus Pertama Yudantara I Gede Ariawan I Gede Krisma Wardana . I Gede Mahendra Darmawiguna I GEDE MUSTIKA YASA . I Gst. Ayu Made Kartika Dwi Utami P. I Gusti Ayu Komang Laksmi Dewi . I Gusti Ayu Purnamawati I GUSTI KOMPYANG SUSILA DIARTA . I Gusti Ngurah Agung Dananjaya I Kadek Ari Mahardika I Kadek Dwi Adi Negara I Kadek Dwi Adi Negara I Kadek Yani Bimarta Prasetya . I Ketut Aditya Kuntara Wijaya . I Ketut Putra Januada . I Ketut Sida Arsa, I Ketut Sida I Made Deva Premana Dharma Wiguna . I Made Narsa I Made Riandika Dwi Yoga . I Made Sudarmika Wirakusuma . I Nyoman Citra Sagita I Nyoman Putra Yasa I Putu Andika Subagya Putra I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto I Putu Sukma Kurniawan Ida Bagus Adi Laksana Ida Bagus Komang Suarcaya . Ida Bagus Made Sutra Isvara Permas . Indarani, Kadek Irayani, Made Putri Kadek Billy Arta Laksamana Kadek Endy Suwastawan . Kadek Indarani Kadek Juni Parwati . Kadek Krisna Desiantini Kadek Mia Ranisa Putri . Kadek Supri Budiadnyana Ketut Agustina febrian Ketut Guna Ratmaja . KETUT IKA RADITYA . Ketut Rencana Sari Dewi Komang Adi Kurniawan Saputra Komang Arya Wicaksana . Komang Ayu Ani Savitri . Komang Intan Pradiska Komang Lia Mahartini Komang Santi Adnyana Komang Sindy Pramesti . Kurniawan, I Putu Sukma Laksamana, Kadek Billy Arta Lindayanti, Ni Putu Feren Listia Ika Wardani Loda, Agustina Koni Luh Eka Putri Suastini . Luh Kartika Utami Dewi . Luh Nik Armini Luh Putu Ekawati Luh Putu Lia Agustini Luh Putu Lia Agustini Luh Putu Yeni Martini . Made Adiantini Made Arie Wahyuni MADE BUDI ARTINI . Made Dian Ratna Merta Sari . Made Mia Cahya Made Mia Cahya Wardani Made Putri Irayani Made Vonny Herlyana . Mahartini, Komang Lia Mardiati, Endang Megawati, Ni Kadek Mursito, Kendhy Nanda Widaninggar Negara, I Kadek Dwi Adi Ni Kadek Megawati Ni Kadek Sinarwati Ni Kadek Sumarni Dewi Ni Ketut Siti Ardianti Ni Komang Ayuni Puspita Sari Ni Komang Ristia Septiari Ni Luh Asri Savitri Ni Luh Asri Savitri Ni Luh Gede Erni Sulindawati Ni Luh Putu Agustini Karta Ni Luh Putu Agustini KARTA Ni Luh Putu Ayu Diah Puspayanthi . Ni Luh Putu Diah Maharani Ni Luh Putu Emi Rahayu . Ni Luh Putu Mia Diana Melisa . Ni Luh Putu Rina Darmayanti . Ni Luh Veni Kartika Darmawan . Ni Made Ary WIDIASTINI Ni Made Ary Widiastini Ni Made Ary Widiastini NI MADE YUDIANI . Ni Nengah Dwi Wiryaningsih . Ni Nyoman Anggasrini Ni Putu Feren Lindayanti Ni Putu Rini Riantika NURITA GAYATRI . Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis NURUL AINI . Nurul Fachriyah Nyoman Ari Surya Dharmawan Nyoman Ayu Wulan Trisna Dewi . Nyoman Dini Andiani Nyoman Indah Sutria Dewi . Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Tri Andani Nyoman Trisna Herawati Parwata, Agus Buda Parwati, Wayan Intan Gandha Pradiska, Komang Intan Pratiwi, Desak Putu Purwanti, Desak Made Ananda Putra, Putu Yunartha Pradnyana Putu Anisa Gayatri Putu Detris Anindya Kusuma Devi Putu Fany Nadila Permata Sari Putu Indah Rahmawati Putu Indah Rahmawati Putu Riesty Masdiantini Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Putu Yunartha Pradnyana Putra Riandani, Elysa Riantika, Ni Putu Rini Rimah Afsari . Sagita, I Nyoman Citra Savitri, Ni Luh Asri Savitri, Ni Putu Yuni Stevanny, Elysabeth Fransisca Sukma, Kadek Anggun Oka Suryani, Ketut Yuni Suta, Darma Arya Suta, Ni Putu Awinda Putri Trianasari Trianasari Wardani, Listia Ika Wayan Intan Gandha Parwati Wijaya, Gede Darma Yosep Fristamara