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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) BERNAS: Jurnal Pengabdian Kepada Masyarakat 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 Journal of Accounting and Finance Management (JAFM) Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Midwifery (IJM) JURNAL EKONOMI BISNIS DAN MANAJEMEN Research Horizon IIJSE 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 Amnesty: Jurnal Riset Perpajakan
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The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on MSME Tax Compliance Erina Dwiyanti; Made Aristia Prayudi; Ni Kadek Sinarwati
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/669w5v71

Abstract

MSMEs play an important role in supporting economic growth and increasing state revenue through taxation. However, the level of tax compliance among MSME taxpayers in Indonesia remains relatively low. This study aims to examine the effect of tax literacy, taxpayer awareness, and tax sanctions on MSME tax compliance in Denpasar. The study applies a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers. The sampling technique used purposive sampling, resulting in 150 respondents who met the research criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests were carried out, including normality, multicollinearity, and heteroscedasticity tests, and the results indicated that the regression model fulfilled the required assumptions. The findings reveal that tax literacy has a positive and significant effect on MSME tax compliance. Taxpayer awareness also positively and significantly affects MSME tax compliance. In addition, tax sanctions were found to have a positive and significant effect on taxpayer compliance. Simultaneously, tax literacy, taxpayer awareness, and tax sanctions significantly influence MSME tax compliance. The coefficient of determination shows that 54.1% of the variation in MSME tax compliance can be explained by the independent variables. These findings imply that improving tax education, strengthening taxpayer awareness, and implementing consistent tax sanctions can enhance voluntary tax compliance among MSMEs. 
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.
A NEW METRIC FOR ASSESSING THE “S” DIMENSION IN ENVIRONMENT, SOCIAL, GOVERNANCE (ESG) FOR REAL ESTATE Ni Putu Jessica Anggi Wijaya Putri; Ni Kadek Sinarwati; Made Aristia Prayudi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10330

Abstract

The Environmental, Social, and Governance (ESG) framework has become a central benchmark for assessing corporate sustainability, particularly in the real estate sector. However, the Environmental (E) dimension continues to dominate both measurement and reporting practices, while the Social (S) dimension remains underdeveloped due to the lack of standardized and impact-oriented metrics. This study aims to examine the role of the social dimension in ESG and its implications for sustainability accounting practices in the Indonesian real estate finance sector. Using a quantitative descriptive-explanatory approach, the study analyzes corporate sustainability reports and applies content analysis to evaluate the extent to which social aspects are disclosed and measured. The findings reveal that although companies have increasingly adopted social initiatives such as diversity, employee well-being, and community engagement these efforts are largely activity-based and disclosure-oriented, rather than focused on measurable social impact. Furthermore, ESG assessments are still predominantly based on aggregate scores, which obscure the specific contribution of the social dimension. This study identifies a critical gap in existing ESG measurement frameworks and proposes the need for developing new, impact-based, and context-specific social metrics. Such metrics are essential to enhance the accuracy, transparency, and practical relevance of ESG evaluations, particularly in the real estate sector where social interactions and community impacts are highly significant.
Pemasaran Digital Endek Bengkala sebagai Upaya Pelestarian Warisan Budaya Bali Nyoman Sugihartini; Kadek Sintya Dewi; Made Aristia Prayudi
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i3.19330

Abstract

Tenun Endek Bali merupakan salah satu warisan budaya yang memiliki nilai seni, sejarah, dan identitas budaya yang perlu dilestarikan. Namun, pengrajin Tenun Endek Bengkala masih menghadapi berbagai tantangan, terutama pada aspek pemasaran dan pengembangan produk. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendukung pemasaran produk sekaligus pelestarian warisan budaya Bali melalui pemanfaatan teknologi digital dan inovasi produk. Metode pelaksanaan kegiatan meliputi tahap persiapan, pelaksanaan, dan evaluasi. Tahap pelaksanaan terdiri atas kegiatan sosialisasi, pelatihan, dan pendampingan kepada mitra terkait pemasaran digital, pengelolaan usaha, serta pemanfaatan website sebagai media promosi. Hasil kegiatan menunjukkan bahwa telah berhasil dikembangkan website pemasaran digital Endek Bengkala yang memuat profil usaha, informasi budaya, katalog produk, dan kontak usaha. Selain itu, dihasilkan pula inovasi produk turunan Tenun Endek Bengkala berupa pakaian siap pakai (ready-to-wear), tas, dan sandal yang mengintegrasikan motif khas Tenun Endek ke dalam produk yang sesuai dengan kebutuhan pasar modern. Website dan inovasi produk yang dihasilkan diharapkan dapat memperluas jangkauan pemasaran, meningkatkan nilai tambah produk, serta mendukung pelestarian warisan budaya Bali melalui pemanfaatan teknologi digital.
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.
Peluang Kerja Perempuan Lulusan Sekolah Menengah Kejuruan Perhotelan di Bali Ni Made Ary Widiastini; Made Aristia Prayudi; Gede Wirata; Nyoman Dini Andiani; Ni Luh Putu Agustini Karta
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 9 No. 2 (2019): DUNIA POLITIK DAN HOSPITALITI PEREMPUAN BALI
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2019.v09.i02.p02

Abstract

This study aims to find out how job opportunities for female graduates of vocational schools to be accepted as employees in hotels. Research data were collected through questionnaires using Google forms using probability sampling techniques and interviews with the Tremblay method for selected Human Resources (HR) Departments. Sample analysis shows that 45% of SMK graduates are accepted as day laborers; 28.30% are contract employees; 18.30% are permanent employees. Especially for Vocational female graduates 27.22% have an opportunities to work in housekeeping, 21.30% in the front office, 21.30% in food and beverage production, 24.86% in food and beverage service and other departments both as technicians and administration as much as 5.40%. Specifically for the admin position, graduates must have hotel operations administration skills, but vocational graduates are still lacking in mastering the system. This article argues that hotels open themselves to accept vocational school graduates including women, and to be able to become permanent employees, graduates must have adequate skills.
The Influence of Retail Investor Activity and Sentiment on Social Media on Stock Market Dynamics in Bali I Gusti Ngurah Agung Dananjaya; Made Aristia Prayudi; I Gd Nandra Hary Wiguna
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p19

Abstract

The growing participation of retail investors in social media communities has created a pressing need to understand how their activities and sentiments influence stock market dynamics. This study aims to examine the effect of investor activity and sentiment on social media on the trading volume and price volatility of small-cap stocks. A quantitative approach was adopted by surveying 200 respondents who are active in online stock communities. The data were analyzed using multiple linear regression. The results indicate that both investor activity and sentiment are positively associated with trading volume and price volatility. The regression models explain more than half of the variation in the two dependent variables. The study concludes that social media plays a significant role as a space that shapes the behavior and investment decisions of retail investors in the digital stock market.
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) Agustina Koni Loda; Ni Kadek Sinarwati; Made Aristia Prayudi
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.
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 Agustina Koni Loda 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 Ayu Wulan Trisna Dewi, Nyoman BAHRUDIN . Bima Heryanto Gunadi CENING BUDI UTARI . Cindy Darsana Putri . Dananjaya, Gusti Ngurah Agung Desak Ketut Ari Suastini . Desak Made Ananda Purwanti 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 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 Erina Dwiyanti 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. Ayu Ketut Rencana Sari Dewi, S.E., M.Si. 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 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 Gede Putu Banu Astawa 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 Komang Adi Saputra 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 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 Sintya Dewi 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 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 Sinarwati 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 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 Ariani Ni Putu Feren Lindayanti Ni Putu Jessica Anggi Wijaya Putri 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 Dini Andiani Nyoman Indah Sutria Dewi . Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Sugihartini Nyoman Tri Andani Nyoman Trisna Herawati Parwata, Agus Buda Parwati, Wayan Intan Gandha Pradiska, Komang Intan Pratiwi Saadi, Kadek Pratiwi, Desak Putu Pratiwi, Putu Rani 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