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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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Hubungan Belanja Modal dan Transfer ke Daerah dengan Kemandirian Keuangan Daerah: Literature Review Ketut Agustina febrian; Made Aristia Prayudi; Putu Yunartha Pradnyana Putra
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.470

Abstract

Otonomi daerah menuntut pemerintah daerah untuk meningkatkan kemandirian keuangan guna mengurangi ketergantungan terhadap pemerintah pusat. Namun, rendahnya kontribusi PAD dan dominasi dana transfer masih menjadi permasalahan utama di banyak daerah di Indonesia. penelitian ini bertujuan untuk menelaah hubungan belanja modal dan transfer ke daerah dengan kemandirian keuangan daerah melalui pendekatan literature review. Kajian dilakukan terhadap 10 artikel dari jurnal nasional terakreditasi periode 2020-2025 yang diperoleh melalui Google Scholar. Hasil tinjauan menunjukan bahwa belanja modal umumnya memiliki hubungan yang lemah atau cenderung negatif dengan kemandirian keuangan daerah, terutama ketika alokasinya bersifat konsumtif dan belum mampu meningkatkan PAD. Sementara itu, transfer ke daerah secara umum menunjukkan hubungan negatif dengan kemandirian keuangan daerah akibat tingginya ketergantungan fiskal terhadap pemerintah pusat.
Green Public Financial Management in Indonesian Public Sector Accounting: A Literature Review Yosep Fristamara; Kadek Supri Budiadnyana; Made Aristia Prayudi
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): 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.18.1.2026.83-95

Abstract

This literature review examines the role of public sector accounting in achieving Green Public Financial Management (GPFM) in Indonesia through a synthesis of six peer-reviewed articles (2004-2025). Using the PT Timah case in Raja Ampat as an illustrative example, the study demonstrates that traditional public financial management systems systematically undervalue natural capital and environmental costs. The findings reveal a strong positive correlation between accounting quality and sustainability outcomes; however, implementation is constrained by limited institutional capacity, regulatory gaps, and short-term economic priorities. Indonesia's digital infrastructure, decentralized governance system, and international commitments create opportunities for innovative GPFM approaches. The transformation of public sector accounting from a compliance mechanism to a strategic sustainability instrument requires a comprehensive regulatory framework and inter-ministerial coordination. GPFM implementation represents both a critical imperative and an opportunity to achieve sustainable development while contributing to global climate objectives.
Pengaruh External Pressure, Nature of Industry, dan Financial Stability Terhadap Kecurangan Laporan Keuangan pada Perusahaan Sektor Kesehatan Ni Komang Ayuni Puspita Sari; I Gede Agus Pertama Yudantara; Made Aristia Prayudi
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.v4i4.8666

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh external pressure, nature of industry, dan financial stability terhadap kecurangan laporan keuangan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan (annual report). Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh 18 perusahaan dengan total 72 data observasi. Variabel dependen diukur menggunakan metode Beneish M-Score, sedangkan variabel independen terdiri dari external pressure yang diproksikan dengan Debt to Equity Ratio (DER), nature of industry menggunakan rasio receivable, dan financial stability menggunakan ACHANGE. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan SPSS 31.0 setelah melalui uji asumsi klasik. Hasil penelitian menunjukkan bahwa external pressure tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara itu, nature of industry dan financial stability berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Temuan ini menunjukkan bahwa kompleksitas pengelolaan piutang serta ketidakstabilan kondisi keuangan perusahaan dapat meningkatkan potensi terjadinya manipulasi laporan keuangan pada perusahaan sektor kesehatan. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan kajian akuntansi forensik serta menjadi bahan pertimbangan bagi perusahaan, investor, dan regulator dalam mendeteksi risiko kecurangan laporan keuangan.
Pengaruh Kompetensi Pengelola, Tranparansi, dan Pemanfaatan Teknologi Informasi (ARKAS) terhadap Akuntabilitas Dana BOS di Sekolah Dasar Negeri Kabupaten Jembrana Ni Luh Putu Diah Maharani; Made Aristia Prayudi; I Gede Putu Banu Astawa
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.v4i4.9076

Abstract

Penelitian ini bertujuan menganalisis pengaruh kompetensi pengelola, transparansi pelaporan, dan pemanfaatan teknologi informasi melalui aplikasi ARKAS terhadap akuntabilitas pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada Sekolah Dasar Negeri di Kabupaten Jembrana. Penelitian dilatarbelakangi oleh masih ditemukannya berbagai permasalahan dalam pengelolaan Dana BOS, seperti keterlambatan pelaporan, kurangnya transparansi penggunaan dana, dan belum optimalnya pemanfaatan ARKAS dalam mendukung tata kelola keuangan sekolah. Penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner. Populasi penelitian adalah seluruh Sekolah Dasar Negeri di Kabupaten Jembrana dengan responden kepala sekolah dan bendahara BOS. Teknik pengambilan sampel menggunakan proportionate stratified random sampling sehingga diperoleh 250 responden. Data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS 27.0. Hasil penelitian menunjukkan bahwa kompetensi pengelola, transparansi pelaporan, dan pemanfaatan ARKAS berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan Dana BOS. Temuan ini mendukung Agency Theory dan Stewardship Theory yang menekankan pentingnya kompetensi sumber daya manusia, keterbukaan informasi, dan dukungan teknologi informasi dalam mewujudkan tata kelola keuangan publik yang akuntabel. Implikasi penelitian menekankan pentingnya peningkatan kompetensi pengelola, penguatan transparansi, dan optimalisasi penggunaan ARKAS untuk meningkatkan akuntabilitas pengelolaan keuangan pendidikan.
Logic model evaluation and the analysis of job motivation for pre-paring the performance indicators of government institution: case of Klungkung, Bali Made Aristia Prayudi; Gusti Ayu Ketut Rencana Sari Dewi; Putu Riesty Masdiantini
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2039

Abstract

When compared to other districts in Bali Province, Klungkung has the lowest performance accountability score. The current study aims to evaluate the technical and psychological aspects of performance indicators development process of the local government. The technical aspect evaluation was done by implementing logic model analysis procedures and adopting a four-quadrant analysis approach. The  psychological aspect analysis was conducted by examining the motivational factors taken from the perspective of Institutional Theory for determining individual behavior in developing performance indicators in governmental organizations. The results show that there is a discrepancy in the number of performance indicators presented in the planning and performance reporting documents, as well as an absence of logical relationships among them. Psychologically, the quality of Klungkung’s performance indicators development is determined by the perception of the performance indicators matrix difficulty, the perceived usefulness of technical training, the level of top management commitment, the assertiveness enforcement of the regulations, and the existence of social pressure and pressure on professionalism. It can be implied that technical policies need to be formulated by local government organizations.  
Women’s Significant Roles in Pursuing Hotel Revenue: Case of Bali, Indonesia Ni Made Ary Widiastini; Made Aristia Prayudi
Soshum: Jurnal Sosial dan Humaniora Vol. 11 No. 3 (2021): November 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v11i3.279-292

Abstract

This research aims to understand and explain how significant the women’s role in the hotel industry. It is an advanced study which is explores ore from the previous one discussing the women acceptability in the hotel industry in Indonesia, particularly in Bali, with their varied educational background. In fact, this study found that women have significant role in increasing the hotel income through divisions of front office, food and beverage service, and sales. This research was approached qualitatively by conducting depth interviews based on the data that were obtained in 2018 and 2019. As a result, the women in this case tend to have so more hospitality skill that guests feel more comfortable to communicate with them. In addition, the women are also more capable to manage their heart-feeling and to put themselves well according to situations they are in. This capability is then able to persuade the hotel guests to come to the hotels and to have the services. It finally impacts the increasing hotel revenue.
The Influence of Socioeconomic Factors in Improving VAT Compliance and Moderated by Tax Knowledge (A Study on MSMEs in Southwest Sumba Regency, East Nusa Tenggara) Loda, Agustina Koni; Sinarwati, Ni Kadek; Prayudi, Made Aristia
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6734

Abstract

This study aims to analyze the influence of socio-economic factors on Value Added Tax (VAT) compliance among MSMEs in Southwest Sumba Regency, East Nusa Tenggara Province, Indonesia, with tax knowledge as a moderating variable. The study employs an associative quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The sample consists of 307 MSMEs selected through a simple random sampling technique. The results indicate that tax rule complexity, tax sanctions, detection probability, tax ethics, tax fairness, and perceptions of government spending have a positive effect on VAT compliance, while tax service quality does not have a significant effect. The tax knowledge variable only moderates the relationship between tax ethics and VAT compliance in a weakening direction and does not moderate the relationships between the other variables. Overall, VAT compliance is more influenced by structural factors, moral considerations, and perceptions of tax benefits rather than the level of taxpayer knowledge. These findings highlight the importance of strengthening government spending transparency, enforcing tax regulations, and enhancing tax education to improve sustainable MSME compliance.
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.
Exploring the Dynamics of Government Hospital Internal Audit: A Transcendental Phenomenological Study Prayudi, Made Aristia; Mursito, Kendhy; Adnyana, I Dewa Gede Anom Jambe
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.54

Abstract

Research aims: This research explores the supervisory experiences of the Internal Audit Unit (IAU) team at an Indonesian government hospital. Design/Methodology/Approach: This study employs a qualitative research approach with an interpretive paradigm and Husserl's transcendental phenomenological design. The informants consist of the chair, secretary, and a member of the IAU team at a government hospital in Bali Province. Research findings: The IAU team in a government hospital experiences marginalization, role ambiguity, and covert resistance from managerial and clinical units, which undermines their supervisory efforts. Despite structural and cultural barriers, the IAU team maintains professional integrity and continues to perform administrative, consultative, and supervisory roles under constrained authority. Their experiences highlight emotional labor and the struggle for strategic recognition within a complex healthcare governance structure. Theoretical contribution/Originality: This study reinforces Husserl's transcendental phenomenology in uncovering institutional tensions between clinical autonomy and administrative control. The study offers a unique application of transcendental phenomenology to internal audit functions in Indonesian public hospitals, revealing deep-seated role tensions rarely explored in existing healthcare governance literature. Practitioner/Policy implication: Practically, empowering internal auditors with more explicit mandates and fostering collaborative cultures can enhance hospital governance and accountability. Research limitation/Implication: The study is limited by challenges in accessing and scheduling informants within a hospital setting, which may have restricted the depth of some narratives; however, the findings underscore the need for stronger institutional support to enhance the role and effectiveness of internal auditors in public healthcare governance.
Strategic Collaborations and Diversification: Pathways to Sustainable Growth in Bali’s Tourism Village and Business Ecosystems Ni Made Ary Widiastini; I Ketut Sida Arsa; Made Aristia Prayudi; Ni Luh Putu Agustini Karta
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 15 No. 1 (2025): New Dimensions of Bali Tourism
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2025.v15.i01.p06

Abstract

Tourism villages contribute significantly to Bali's economic development by promoting rural entrepreneurship. However, the sector faces challenges such as low product quality, ineffective marketing, and competition from low-cost imported products. This study explores collaboration and diversification strategies to ensure the economic sustainability of Bali’s village tourism and rural businesses. Data were collected through observations, questionnaires, and in-depth interviews, then analyzed using the SWOT method to assess strengths, weaknesses, opportunities, and threats. The results highlight the importance of community involvement, partnership networks, creative product development, effective marketing, and long-term business management. Findings from four villages indicate that collaboration with local industries and sustainable tourism initiatives enhances community income. To support sustainable tourism and improve community welfare, it is recommended that the government and stakeholders strengthen the promotion of local products and maximize the cultural and economic potential of villages.
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