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Pengaruh Tingkat Kepercayaan, Persepsi Tax Amnesty, Akuntabilitas Pelayanan Publik, dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Orang Pribadi Ni Putu Desi Arya Dewi; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25895

Abstract

The purpose of this study is to determine the effect of the level of trust, perceptions of tax amnesty, accountability of public services, and social environment on the compliance of individual taxpayers who are registered in KPP Pratama Tabanan-Bali. The quantitative method was chosen to be the method of this study using primary data in the form of questionnaire. Based on the data obtained there are 56,574 Individual Taxpayers who have NPWP and have also entered the SPT mandatory list at the Tabanan-Bali Primary Tax Office in 2019. Data collected through a questionnaire that is distributed online using google form as a form of covid prevention 19. Multiple linear regression methods with SPSS version 25 for Windows program help are used in analyzing the data obtained. From this study, found a positive and significant influence given by the level of trust in the compliance of the Individual Taxpayer. Perception of tax amnesty also has a positive and significant effect on the compliance of the mandatory taxpayers of individuals. Furthermore, personal tax compliance1 is influenced positively and significantly and compliance. Personal taxpayers are influenced positively and significantly by the social environment.
Pengaruh Pendidikan, Pengalaman Kerja dan Pelatihan terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Pinky Dwi Ningtias; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.26647

Abstract

Accounting information systems have been widely applied to companies and organizations alike. However, there is often considerable damage to the company and its employees in the practice. The goal is to find out how variable levels, employment experiences and employee training affect the effectiveness of the use of accounting systems. The research facility, pt. Panca multiprime partner, has taken a sample of 38 respondents. Samples are determined by a pusposive sampling technique. The process of obtaining data by spreading over the questionnaires to the responders. Data obtained are then treated based on data quality tests, classic assumptions and hypothetical tests using version 25 help. The study results that the level of education cannot affect the effectiveness of the use of accounting information systems because it does not ensure that a person can maximize his or her ability. While employment experiences and employee training can significantly affect the effectiveness of the use of accounting information systems. Training and experience can maximize system user performance.
Analisis Sistem Pengelolaan Dana Hibah Community Based Development Bali Sejahtera dengan Berlandaskan Kearifan Lokal Paras – Paros pada Desa Adat Giri Utama Ni Luh Putri Cintya Dewi; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.35421

Abstract

This study aims to determine: (1) the background of the Giri Utama Traditional Village in managing the CBD-Bali Sejahtera grant funds as productive economic business credit, (2) the management system for the CBD-Bali Sejahtera grant fund based on local wisdom paras-paros in the Giri Utama Traditional Village, and (3) the obstacles faced in this system and how to solve them. This study was designed using a qualitative method. Data were collected through observation, interviews and documentation studies. The results showed that: (1)  background of the Giri Utama Traditional Village manage the CBD-Bali Sejahtera grant funds as productive economic business credit, which were the difficulties experienced by the people  of the Giri Utama Traditional Village in obtaining venture capital, (2) management system grants CBD-Bali Sejahtera in the Giri Utama Traditional Village consists of stages of planning, implementation, administration, reporting and accountability which are strongly based on the value of local wisdom paras-paros (3) the obstacles faced in this system are the difficulty of choosing the people who want to be used as program administrators thus causing dual positions.
Analisis Pengelolaan Keuangan Diakonia Kedukaan Gereja pada Gereja Protestan di Indonesia Bagian Barat (GPIB) PNIEL Singaraja Beril Jurevin Ginting; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.36170

Abstract

This study aims to determine: financial management, fee system, financial reports as well as the impact and solution to the problem of late payment of church mourning diakonia at GPIB Pniel Singaraja. The type of research used in this research is qualitative. The subject of the study was the administrator and member of the GPIB Diakonia Condolences, Pniel Singaraja. Data collected by interview, observation and documentation. The results showed that: (1) the financial management of the Diakonia of Grief of the Church was managed by the manager of the Diakonia of Grief and assisted by the Congregational Council of the Church. Sources of income are in the form of entry fees and membership dues. Expenditures in the form of money and services. (2) a dues system with members paying dues. The treasurer of the church mourning diakonia hands the money to the treasurer of the church congregation, then it is deposited and deposited in a bank account. (3) supervision and audit financial reports by BPPJ GPIB Pniel Singaraja. (4) the impact of late payment of dues is a conflict between members who pay on time and members who do not pay on time, there are protests from members who pay on time to the management.
PENGEMBANGAN KAMUS ”CHART OF ACCOUNTS” UNTUK MATA KULIAH AKUNTANSI PERHOTELAN I Putu Gede Diatmika
Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 1 (2012)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v1i1.4493

Abstract

Akuntansi Perhotelan merupakan salah satu mata kuliah akuntansi terapan dalamkondisi riil di dunia kerja tepatnya implementasi di dunia pariwisata. Mata kuliah ini  memilikikarakteristik yang berbeda dengan dunia usaha lainnya terutama terkait dengan sifat usahaberupa kegiatan jasa pelayanan ”hospitality service” yang berorientasi profit. Chart OfAccounts dalam akuntansi perhotelan merupakan rekening-rekening Akuntansi serta istilahistilahyang merupakan komponen penting dalam penguasaan Akuntansi Perhotelan.Rekening dan istilah dalam akuntansi perhotelan sangatlah berbeda dengan akuntansisecara umum terlebih lagi saat ini informasi mengenai chart of Accounts ini belum terkoordinasi dalam satu literatur yang tepat. Tujuan jangka panjang dari penelitian iniadalah untuk menghasilkan literatur dalam bentuk kamus Chart Of Accounts untuk Akuntansi Perhotelan yang dapat dimanfaatkan dalam pembelajaran Akuntansi Perhotelandi kelas yang sekaligus juga dapat dimanfaatkan sebagai sumber informasi pemakai baikmasyarakat umum maupun praktisi di di dunia perhotelan. Untuk dapat mencapai tujuan penelitian ini digunakan model pengembangan four D Models yang terdiri dari 4 tahappengembangan, yaitu Define, Design, Develop, dan Desseminate. Produk penelitian iniadalah kamus Chart of Accounts  untuk Akuntansi Perhotelan.
SISTEM PEMBUATAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA LEMBAGA INSPEKTORAT KABUPATEN BULELENG Luh Suwarni; I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 3 No. 1: Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i1.2000

Abstract

SISTEM PEMBUATAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA LEMBAGA INSPEKTORAT KABUPATEN BULELENG Oleh : Luh Suwarni I Putu Gede Diatmika Universitas Pendidikan Ganesha ABSTRAK Penelitian ini bertujuan untuk mengetahui sistem pembuatan laporan keuangan satuan kerja perangkat daerah (SKPD) pada Lembaga Inspektorat Kabupaten Buleleng. Data yang digunakan adalah data kualitatif, berupa sistem pembuatan laporan keuangan SKPD, catatan yang digunakan, dokumen pendukung, struktur organisasi serta fungsi dan tugasnya. Teknik pengumpulan data yang digunakan adalah metode wawancara, observasi, dan dokumentasi yang selanjutnya dianalisis menggunakan metode analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa sistem pembuatan laporan keuangan satuan kerja perangkat daerah (SKPD) pada Inspektorat Kabupaten Buleleng sudah terlaksana dengan baik. Sistem pembuatan laporan keuangan SKPD melalui Pejabat Penatausahaan Keuangan (PPK-SKPD) yang berdasarkan SP2D, SPJ dan Bukti Transaksi yang diberikan oleh Bendahara Pengeluaran. Sistem pembuatan laporan keuangan SKPD dimulai dari penerimaan SP2D, SPJ Pengeluaran Kas dan Bukti Transaksi melalui proses pemeriksaan, pencatatan, sampai penyusunan laporan keuangan. Kata Kunci :Sistem, Laporan Keuangan, SKPD. ABSTRACT This study aims to determine the financial reporting system of the district unit (Satuan Kerja Perangkat Daerah =SKPD) in Inspectorate institutions of Buleleng Regency. The data used is qualitative data , such as financial reporting system of SKPD, which used records, supporting documents, organizational structures, functions and duties . Data collection techniques used were interview , observation, and documentation then analyzed using qualitative descriptive analysis method . The results showed that the system of financial reporting district unit (SKPD ) in Buleleng Inspectorate has been performing well. Financial reporting system of SKPD through the Financial Administration officials are based SP2D , SPJ and the evidence given by the treasurer. The expenses of financial reporting system start from receipt SP2D , SPJ cash expenditures and proof of transactions through the process of inspection, recording, until the preparation of the financial statements. Keywords : Systems , Financial Statements , SKPD .
PENERAPAN AKUNTANSI PAJAK ATAS PP NO. 46 TAHUN 2013 TENTANG PPh ATAS PENGHASILAN DARI USAHA WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 3 No. 2 (2013): Jurnal Akuntansi Profesi, Desember 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v3i2.2005

Abstract

PENERAPAN AKUNTANSI PAJAK ATAS PP NO. 46 TAHUN 2013 TENTANG PPh ATAS PENGHASILAN DARI USAHA WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU Oleh I Putu Gede Diatmika Universitas Pendidikan Ganesha ABSTRAK Penelitian ini bertujuan untuk membandingkan kontribusi wajib pajak yang menerapkan PP 46 tahun 2013 dengan kontribusi wajib pajak yang tidak menerapkan PP 46 tahun 2013. Pembandingan dilakukan dengan mengambil salah satu perusahaan yang menerapkan PP 46 tahun 2013 dengan kisaran margin 7% dalam laporan keuangan periode 1 Januari sampai 30 Juni 2013. Hasil penelitian menunjukkan PP No 46 tahun 2013 lebih memihak pengusaha yang mempunyai peredaran usaha dibawah 4,8 milyar per tahun untuk menerapkan tariff 1% bersifat final dari pada menerapkan tariff umum yang berlaku sebesar 25%. Dari segi perlakuan akuntansi sebaiknya pengusaha yang tergolong mempunyai karateristik khusus seperti UMKM menerapkan perlakuan akuntansi pajak yang bersifat final yakni sebesar 1% dari peredaran usaha mereka setiap bulannya. Kata Kunci: Kontribusi Wajib Pajak, Tarif Umum ABSTRACT This study aimed to compare the contribution of taxpayers who apply PP 46 of 2013 with the contribution of taxpayers who are not applying Regulation 46 of 2013 . Benchmarking is done by taking one of the companies that apply PP 46 in 2013 with a range of 7 % margin in the financial statements of the period of January 1 to June 30, 2013.The results showed the PP No. 46 of 2013 in favor of business entrepreneurs who have circulation under 4.8 billion per year to implement the final tariff of 1 % on applying general tariff by 25 % . In terms of accounting treatment are classified as entrepreneurs should have special characteristics such as UMKM applying accounting final tax which is equal to 1 % of the circulation of their business every month . Keywords : Contribution Tax , General Tarif
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan dan Perputaran Total Aset Terhadap Tingkat Profitabilitas Badan Usaha Milik Desa untuk Meningkatan Pendapatan Asli Desa Tahun 2019-2020 (Studi pada Badan Usaha Milik Desa Se-Kabupaten Buleleng) Ni Luh Sucitra Dewi; I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35927

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The study aimed at finding out the effect working capital turnover, cash turnover, inventory turnover, total asset turnover on the profitability of village-owned enterprises in Buleleng regency. This study was conducted based on a quantitative approach by involving 16 village-owned enterprises as the sampls which werw selected based on purposive sampling technique. The data were obtained from secondary sources by using documentation method, and analyzed by using a multiple regression supported by SPSS version 25.0 for Windows. The result indicated that (1) the level of working capital turnover had a negative and not significant on profitability, (2) the level of cash turnover had a positive and significant on profitability, (3) the level of inventory turnover had a positive and not significant on plofitability, (4) the level of total asset turnover had a negative and significant, and (5) the level of working capital turnover, cash turnover, inventory turnover, and total asset turnover of employee had a simultaneous significant effect on profitability. The results of this study have implications for BUMDes in managing BUMDes finances so that they are better and more optimal.Keywords: Working Capital Turnover, Cash Turnover, Inventory Turnover, Total Asset Turnover, Profitability, and BUMDes
Analisis Spasiotemporal Alih Fungsi Lahan Sawah Berdasarkan Citra Satelit dan Sistem Informasi Geografis di Kawasan Metropolitan Sarbagita, Bali I Putu Sriartha; I Putu Gede Diatmika; I Wayan Krisna Ekaputra
Jurnal Kajian Bali (Journal of Bali Studies) Vol 9 No 1 (2019): WACANA KRITIS BUDAYA BALI
Publisher : Pusat Kajian Bali Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.148 KB) | DOI: 10.24843/JKB.2019.v09.i01.p06

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The development of Denpasar, Badung, Gianyar, and Tabanan into a metropolitan area that is called in short Sarbagita can threaten the existence of community rice field land and agrar- ian culture considering that around 32.3% of the rice field in Bali is situated in this area. This study aimed at finding out the accuracy of Pleiades and Ikonos satellite image in mapping rice field land conversion, and producing a spatiotemporal map of rice field land conversion. This study used a quantitative descriptive method through image interpretation, field valida- tion, and Geographical Information System (SIG) technique. The location of the study sample was in Badung Regency Sar- bagita Metropolitan area. The result showed that Ikonos and Pleiades satellite image has a 94.1% accuracy, which means that it falls into the very good category, so that it can be used for mapping rice field land conversion spatiotemporally. The spatiotemporal map produced shows that there has occurred a decrease in rice field area from 10,810.18 hectares in 2009 to 10,565.82 hectares in 2016. The rice field land conversion phe- nomenon tends to shift from that which was previously domi- nant in the south part to that in the north part.
PENDAMPINGAN PENYUSUNAN ANALISIS STANDAR BELANJA PEMERINTAH KABUPATEN ACEH SELATAN PROVINSI ACEH Zainal Putra; I Putu Gede Diatmika
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.07 KB) | DOI: 10.31949/jb.v2i2.1006

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Tujuan dilaksanakan kegiatan ini adalah untuk membantu penyusunan dokumen analisis standar belanja (ASB) Pemerintah Kabupaten Aceh Selatan tahun 2020. Metode pelaksanaan kegiatan terdiri dari tiga tahapan yaitu (a) tahap pengumpulan data, (b) tahap penyetaraan kegiatan, dan (c) tahap pembentukan model. Hasil yang dicapai dari pelaksanaan kegiatan adalah telah tersusunnya dokumen analisis standar belanja (ASB) Pemerintah Kabupaten Aceh Selatan tahun 2020.
Co-Authors ., AHMAD SADIRIN ., CENING BUDI UTARI ., Dewa Ayu Alit Kris Oktariani ., Diah Natarani Mandhira ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fathimah Jawas ., Gusti Ayu Dewi Utari ., I GEDE MUSTIKA YASA ., I Kadek Yani Bimarta Prasetya ., I Made Deditya Wiguna ., Ida Bagus Dwika Maliawan ., KADEK GITA DWITAMI ., Ketut Adi Permana ., KOMANG ARISKA ., Komang Intan Rahayu Mahariani ., Luh Febri Indrayani ., Luh Linda Utami ., Luh Putu Emy Dewi Liana ., Luh Putu Noviani ., MADE BUDI ARTINI ., Made Chandra Dewi ., Minah Nurjanah ., Ni Kadek Ari Riastini ., Ni Kadek Eranita Sukma Dewi ., Ni Kadek Nia Damayanti ., Ni Ketut Widiasih ., Ni Made Masri Wulandari ., NI MADE PUSPA DEWI ., NURUL AINI ., Putu Aditya Wira Artawan ., Putu Erika Susanti ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Swandewi ., Tri Yuli Parwati Adelia, Komang Trisna Adhitrie, Ni Nyoman Narayani Agus Ariana, I Komang AHMAD SADIRIN . Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anggreni, Gusti Ayu Dewi Anggun Pratiwi Ardhi Ardhi, Anggun Pratiwi Ardiyansyah Ardiyansyah Ari Surya Darmawan Artika, I Nyoman Artini, Ni Ketut Yuli Aryani, Ketut Putri Kharisma Astawa, I Gede Putu Banu Astria, Putu Ria Ayu Widya Puspitasari, Ida Beril Jurevin Ginting Cahyadi, Made Andre CENING BUDI UTARI . Darmayanti, Anak Agung Istri Sri Wulan Desak Nyoman Sri Werastuti Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dessy Aryani Dewa Ayu Alit Kris Oktariani . Dewi, Ni Kadek Krisna Dewi, Ni Luh Puja Rosita Dewi, Ni Luh Putri Cintya Dewi, Ni Luh Putri Honey Dewi, Ni Luh Sucitra Dewi, Ni Putu Desi Arya Dewi, Nyoman Yuli Marlia Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Elmytia Dharmawan, Nyoman Ari Surya Dharmayasa, I Putu Agus Diah Natarani Mandhira . Dianartini, Kadek Disi Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Elly Karmeli Fathimah Jawas . Gede Adi Yuniarta Gede Indirayanti Kusumaputri, Ida Ayu Ginting, Beril Jurevin Gusti Ayu Dewi Utari . I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Eka Sumarthanayasa I GEDE MUSTIKA YASA . I Gusti Ayu Lestari . I Gusti Ayu Lestari ., I Gusti Ayu Lestari I Gusti Ayu Purnamawati I Gusti Ayu Putri Wulandari I Gusti Putu Surya Sedana Putra I Kadek Agus Setya Mahendra I Kadek Pebri Artana I Kadek Yani Bimarta Prasetya . I Made Adi Suhendra I Made Aribawa I Made Deditya Wiguna . I MADE EDI DARSANA . I Made Gelgel Satria Negara I Made Mudiana I Made Pradana Adiputra I Nyoman Alit Sugiarthama I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Julianto I Putu Sriartha I Wayan Krisna Eka Putra I Wayan Krisna Ekaputra I Wayan, Cakra Yudha Ida Bagus Anggeadi Ida Bagus Dwika Maliawan . Ika Fitriani Ika Fitriyani Ika Fitriyani Ika Fitriyani Kadek Dela Kusumasari Kadek Disi Dianartini KADEK GITA DWITAMI . Kadek Haris Antara Kadek Rilly Widhi Antari . Kadek Yuliantini . Kadek Yuliantini ., Kadek Yuliantini Ketut Adi Permana . Ketut Putri Kharisma Aryani KOMANG ARISKA . Komang Bandem Citrawan Komang Intan Rahayu Mahariani . Komang Sania Widiasari Yumia Komang Sri Tusiyanti . Komang Sri Tusiyanti ., Komang Sri Tusiyanti Krisanti Kurniawansyah, Kurniawansyah Kusumayanti, Ni Komang Wiwik Kristina Lestari, Putu Diah Luh Febri Indrayani . Luh Linda Utami . Luh Putu Ekawati Luh Putu Emy Dewi Liana . Luh Putu Noviani . luh putu sulastrini Luh Suwarni Luh, Resiani Made Andre Cahyadi Made Arie Wahyuni Made Aristia Prayudi MADE BUDI ARTINI . Made Chandra Dewi . Made Resmiani Mahayana, Putu Mahendra, I Kadek Agus Setya Minah Nurjanah . Murdani, Ni Wayan NI GUSTI PUTU SARIANI . NI GUSTI PUTU SARIANI ., NI GUSTI PUTU SARIANI Ni Kadek Ari Riastini . Ni Kadek Eranita Sukma Dewi . Ni Kadek Krisna Dewi Ni Kadek Muda Wardani Ni Kadek Nia Damayanti . Ni Kadek Sinarwati Ni Ketut Desi Permata Sari Ni Ketut Widiasih . Ni Komang Arya Ningsih Ni Komang Deasy Darmayanti Ni Komang Swandani Ni Luh Ayu Setiawati Ni Luh Gede Erni Sulindawati Ni Luh Putri Cintya Dewi Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Sucitra Dewi Ni Luh Sukadi Ni Made Desi . Ni Made Desi ., Ni Made Desi Ni Made Masri Wulandari . NI MADE PUSPA DEWI . Ni Putu Agustina Widyawati Ni Putu Desi Arya Dewi Ni Wayan Yulianita Dewi Ningsih, Ni Komang Arya Ningtias, Pinky Dwi Noviana Noviana, N Noviyanti, Ni Luh Putu Eka NURUL AINI . Nyoman Trisna Herawati Oktajaya, Tri Paramananda, I Kadek Danta Pinky Dwi Ningtias Pramana, Komang Aditya Indra Puspita Dewi, Ida Ayu Putu Eka Puspita, Ni Komang Irma Putra, Zainal Putu Aditya Wira Artawan . Putu Candra Ardiana Putra Putu Diah Lestari Putu Elmytia Dewi Putu Erika Susanti . Putu Gede Suwidia Putra Adnyana Putu Sinthya Pratami Sri Rahayu Putu Sukma Kurniawan, S.T., M.A. . Putu Swandewi . Ratna Sari, Sang Ayu Made Resika Adnyani, Ni Made Dwi Sanjaya, I Gusti Agung Ananda Hadi Sanjaya, Putu Andre Saputra, I Ketut Triadi Satriawan, I Made Septiani Ria Yunita . Sri Rahayu SRI RAHAYU Sri Rahayu, Putu Sinthya Pratami Suadnyana, Kadek Subhan Purwadinata Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarthama, I Nyoman Alit Sulistyawati, Ni Luh Gede Anggarayani Suparsa, I Made Suwardhiti, Enii Syafruddin Syafruddin Taruni, Putri Tasya Feby Windasari Tri Yuli Parwati . Wahyu Haryadi Werastuti , Desak Nyoman Sri Widnyani, Gusti Ayu Oppie Indra Widyawati , Putu Surya Windasari, Tasya Feby Wulandari, Purwani Laksmi Yanti, Ni Putu Ayu Krisna Weda Yasa, Made Sukerta Yasa, Nyoman Putra Yustina, Luh Anik