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The Evaluation of Internal Control System for Market Retribution Collection Syafruddin Syafruddin; Sri Rahayu; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.52842

Abstract

To evaluate the internal control system for the collection of market levies, the Sumbawa Regency government cooperates with several agencies such as the Department of Transportation, the Department of Cooperatives, Industry and Trade, the Regional Finance and Revenue Management Agency and Bank Rakyat Indonesia with the aim of maximizing Regional Original Income through E-Retribution and avoiding budget leakage and assist the government in accurate economic planning and increase the circulation of money so that it is faster. This study uses a qualitative approach, data collection techniques through observation, interviews and documentation. The results show that the implementation of E-Retribution can make it easier for traders to pay market fees and can solve problems in managing user fees manually, because E-Retribution can be more effective, efficient and more transparent and accountable in increasing Regional Original Income.
The Influence of Auditor Opinion, Company Size, External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables I Kadek Pebri Artana; I Putu Gede Diatmika; Anantawikrama Tungga Atmadja
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.57651

Abstract

All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than the company itself, so the company must have a strategy and characteristics that make the company increasingly known to the wider community. This study aims to analyze the influence of auditor opinion, company size, and external pressure on fraudulent financial reporting, by considering industry conditions as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study population was 25 companies and the study sample consisted of 22 companies, with targeted non-probability sampling techniques. The results showed that auditors' opinions negatively affected fraudulent financial reporting, while company size negatively impacted fraudulent financial reporting. Meanwhile, external pressures have had a positive impact on fraudulent financial reporting. In addition, industry conditions can mediate the relationship between auditors' judgments and fraudulent financial reporting. However, the current state of the industry shows no link between company size and fraudulent financial reporting. The implications of this study emphasize the importance of proper internal supervision and control by companies to prevent and overcome the risk of financial reporting fraud, as well as the importance of strict and credible auditor supervision, and more careful attention to industry conditions that affect the level of financial reporting fraud.
The Effect of Potential Rush Money and Fraud on the Need for External Audit in Rural Credit Institutions with Leadership Idealism as a Moderating Variable Putu Candra Ardiana Putra; Gede Adi Yuniarta; I Putu Gede Diatmika
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.58563

Abstract

This study aims to examine the effect of potential rush money and fraud on the need for external audit in Rural Credit Institutions (LPD) with leadership idealism as a moderating variable. This study used the head of the LPD in Bali Province who is still actively operating as a population. The method of determining the sample used is the purposive sampling method. Data analysis used SEM-PLS (Structural Equation Modeling-Partial Least Square) Version 3. The result shows that the potential for rush money has a positive effect on the need for external audit services for Rural Credit Institutions, which indicates that the potential for rush money that is likely to be experienced is capable of increasing the need for external audit services. The result shows that the potential for fraud has a positive effect on the need for an external audit of the Rural Credit Institution, which indicates a potential for fraud that may be experienced can increase the need for external audit services. The results show that the idealism of the leadership can strengthen the influence of the potential rush of money on the need for an external audit of Rural Credit Institutions and the idealism of the leadership can increase the influence of potential fraud on the need for external audit services for Rural Credit Institutions. Therefore, rural credit institutions need to pay attention to the importance of conducting regular external audits to ensure that their business practices are running well and in accordance with established standards.
Pengaruh NPL Dan CAR Terhadap Profitabilitas Dengan Restrukturisasi Kredit Sebagai Variabel Moderasi Pada Sektor Perbankan luh putu sulastrini; I Putu Gede Diatmika; I Gusti Ayu Purnamawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.49320

Abstract

Abstract The global financial recession that occurred due to the widespread Covid-19 outbreak since the end of 2019, became one of the phenomena that was able to reduce the stamina of the national economy, one of the sectors affected was the banking sector. This study aims to examine and analyze the effect of Non Performing Loans (NPL) on Profitability, the effect of Capital Adequacy Ratio (CAR) on Profitability, the effect of credit restructuring in moderating the effect of NPL on Profitability, the effect of credit restructuring in moderating the effect of CAR on Profitability. The data analyzed is secondary data based on banking financial statements listed on the IDX dated December 31, 2017, 2018, 2019, and 2020. The analytical method used is Moderated Regression Analysis using the SPSS 21 program. The results show that NPL has a significant influence on profitability, CAR has a significant effect on profitability, credit restructuring is able to moderate the effect of NPL on profitability and credit restructuring is not able to moderate the effect of CAR on profitability.   Keywords: NPL, CAR, Profitability, Credit Restructuring, Banking Sector.
Pengaruh Sistem Pengendalian Internal, Budaya Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud Dengan Good Corporate Governance Sebagai Variabel Intervening Ni Putu Agustina Widyawati; Edy Sujana; I Putu Gede Diatmika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.49868

Abstract

ABSTRACT This study aims to examine and analyze the effect of the internal control system, organizational culture and human resource competence on fraud prevention with good corporate governance as an intervening variable. The data collection method used a survey method using a questionnaire. The population of this research is BUMDes Management in Buleleng Regency, which is 761 people. The sampling technique used was purposive sampling with criteria for BUMDes management who served as chairman and treasurer of BUMDes. Based on these criteria, a sample of 252 people from 126 BUMDes in Buleleng Regency was obtained. The data analysis method used in this research is to use the help of Smart PLS software version 3.0. The results showed that the internal control system, organizational culture, and human resource competence had a positive and significant effect on good corporate governance. Internal control system and human resource competence have a positive and insignificant effect on fraud prevention, while organizational culture and good corporate governance have a positive and significant effect on fraud prevention. Internal control system, organizational culture and competence of human resources through Good Corporate Governance have a positive and significant effect on fraud prevention. Keywords: internal control system, organizational culture, human resource competence, fraud prevention, good corporate governance
Pengaruh Prinsip Good Corporate Governance Dalam Pengelolaan Refocusing Dana Desa Di Masa Pandemi Dengan Harmonisasi Sebagai Variabel Moderating Dessy Aryani; Edy Sujana; I Putu Gede Diatmika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.50111

Abstract

Abstract This study was conducted to empirically examine the effect of accountability, transparency and participation on the management refocusing of village fundThe population in this study was 129 village officials throughout Buleleng Regency with a total sample of 98 people calculated using the slovin. Data analysis used SEM-PLS Version 3 with a total of 98 respondents who filled out the questionnaire. The results showed that accountability had a positive and insignificant effect on the management refocusing , transparency had a positive and significant effect on the management refocusing , participation had a positive and significant effect on the management  refocusing , harmonization significantly moderated the effect of accountability on the management refocusing of village fundharmonization strengthens the effect of accountability on the management refocusing , harmonization significantly moderates the effect of transparency on the management refocusing , harmonization weakens the effect of transparency on the management refocusing , harmonization significantly moderates the effect of participation on the management refocusing , harmonization weakens the influence of participation on management refocusing village funds. Keywords : Good Corporate Governance, Refocusing Village Funds, Harmonization
Determinan Praktik Perataan Laba dengan Struktur Kepemilikan Manajerial dan Ukuran Perusahaan Sebagai Pemoderasi Putu Diah Lestari; I Gusti Ayu Purnamawati; I Putu Gede Diatmika
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.49138

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kebijakan dividen, financial leverage terhadap praktik perataan laba dan pengaruh moderasi struktur kepemilikan manajerial dan ukuran perusahaan pada pengaruh profitabilitas, kebijakan dividen, financial leverage terhadap praktik perataan laba. Desain penelitian yang digunakan adalah kuantitatif kausal. Populasi penelitian ini adalah seluruh perusahaan manufaktur di Bursa Efek Indonesia sebanyak 157 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 30 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi moderasi. Hasil penelitian menunjukan bahwa (1) profitabilitas berpengaruh negatif signifikan terhadap praktik perataan laba, (2) kebijakan dividen berpengaruh positif signifikan terhadap praktik perataan laba, (3) financial leverage berpengaruh positif signifikan terhadap praktik perataan laba, (4) struktur kepemilikan manajerial memperkuat pengaruh negatif profitabilitas terhadap praktik perataan laba, (5) struktur kepemilikan manajerial memperlemah pengaruh positif kebijakan dividen terhadap praktik perataan laba, (6) struktur kepemilikan manajerial memperlemah pengaruh positif financial leverage terhadap praktik perataan laba, (7) ukuran perusahaan memperlemah pengaruh negatif profitabilitas terhadap praktik perataan laba, (8) ukuran perusahaan memperkuat pengaruh positif kebijakan dividen terhadap praktik perataan laba, dan (9) ukuran perusahaan memperkuat pengaruh positif financial leverage terhadap praktik perataan laba.
The Role of Intellectual Capital and Economic Performance in Developing Villages through Utilization of Village Funds I Putu Gede Diatmika
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18965

Abstract

This study examines intellectual capital, village economic performance, community engagement, and government involvement in village development utilising village finances in Buleleng Regency. The quantitative research method used in this study is descriptive. This study analyses quantitative data using SEM. The outer and inner models comprise partial least squares structural equation modelling (PLS-SEM). The study found that technology, particularly the internet, improves government operations by improving monitoring and evaluating regulatory actions. Media information can streamline market procedures and enable seamless modifications. The economic performance of a village can contribute to its overall growth through important measures. These indicators include rural economic empowerment, community development institutions, and village administration intellectual capital. Technology can improve and streamline village officials' duties in Buleleng Regency. The SILAKUDES Application manages village district services comprehensively. This app aims to help village administrators manage cash and meet community needs faster. This includes simplifying micro and small business permit applications.
Pengaruh Inflasi, Harga Minyak Dunia, Dan Dow Jones Industrial Average Terhadap Indeks Harga Saham Gabungan Di Bursa Efek Indonesia (Periode Januari 2019-Agustus 2022) Putu Sinthya Pratami Sri Rahayu; I Putu Gede Diatmika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 03 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i03.61155

Abstract

Indeks Harga Saham Gabungan (IHSG) adalah indeks gabungan dari seluruh saham perusahaan yang tercatat di Bursa Efek Indonesia (BEI). Sehingga pergerakan IHSG menjadi indikator penting bagi investor sebelum membuat keputusan investasi. Pergerakan IHSG sangatlah fluktuatif dan dipengaruhi oleh berbagai faktor diantaranya seperti inflasi, harga minyak dunia, dan Dow Jones Industrial Average (DJIA). Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, harga minyak dunia dan Dow Jones Industrial Average terhadap Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia tahun 2019-2022. Jenis data penelitian adalah data kuantitatif dan sumber data yang digunakan yaitu data sekunder. Metode pengumpulan data yang digunakan adalah dokumentasi yaitu mengumpulkan data bulanan (time series). Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa inflasi berpengaruh positif signifikan terhadap IHSG, harga minyak dunia berpengaruh positif signfikan terhadap IHSG, dan Dow Jones Industrial Average berpengaruh positif tidak signifikan terhadap IHSG. Sedangkan masing-masing variabel independen secara simultan berpengaruh signifikan terhadap IHSG.
Pengaruh Self Assessment System, Pemeriksaan Pajak, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai Pada KPP Pratama Singaraja Krisanti; I Putu Gede Diatmika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 03 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i03.65115

Abstract

Abstrak Pajak merupakan sumber daya dalam melakukan pembangunan nasional. Sumber penerimaan pajak terbesar berasal dari sektor pajak penghasilan dan pajak pertambahan nilai. KPP Pratama Singaraja pada periode 2019 hingga 2021 terdapat peningkatan Wajib Pajak terdaftar sebagai PKP namun terjadi penurunan pelaporan SPT Masa PPN.  Sehingga hal ini menunjukkan kepatuhan wajib pajak yang menurun dan akan menyebabkan penurunan penerimaan Pajak Pertambahan Nilai (PPN). Oleh karena itu untuk meningkatkan penerimaan pajak, pemerintah melaksanakan pengawasan dan penegakkan hukum yaitu pemeriksaan pajak dan penagihan pajak. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi dan Badang yang terdaftar sebagai PKP di KPP Pratama Singaraja, dengan pengumpulan sampel menggunakan teknik purposive sampling. Metode pengumpulan data dilaksanakan dengan teknik dokumentasi yang bersumber dari laporan di KPP Pratama Singaraja. Data dianalisis menggunakan software IBM SPSS Statistics 26. Hasil penelitian menunjukka bahwa secara simultan self assessment system, pemeriksaan pajak, dan penagihan pajak berpengaruh terhadap penerimaan Pajak Pertambahan Nilai (PPN).  Secara parsial hanya penagihan pajak yang berpengaruh terhadap penerimaan Pajak Pertambahan Nilai (PPN). Berdasarkan penelitian tersebut KPP Pratama Singaraja sebaiknya terus melaksanakan kegiatan sosialisasi secara berkala untuk meningkatkan kesadaran dan pemahaman wajib pajak terhadap kewajibannya dalam melaporkan pajak.   Kata kunci : Pajak Pertambahan Nilai, Self Assessment System, Pemeriksaan Pajak, Penagihan Pajak    
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