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Analisis Perlakuan Akuntansi Asset Biologis Berdasarkan PSAK 69 Pada Organisasi Simantri Kelompok Tani Ternak Sapi “Sato Amerta Utama” Mahendra, I Kadek Agus Setya; Diatmika, I Putu Gede
Vokasi : Jurnal Riset Akuntansi Vol 9, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v9i2.27392

Abstract

Biological assets are assets in the form of animals or plants undergoing transformation, resulting in qualitative and quantitative changes. The application of biological assets to date has not been widely used by entities engaged in livestock entities, even though the PSAK 69 standard is active in Indonesia on January 1, 2018. This research was conducted to determine the accounting treatment of biological assets in the Simantri organization Sato Amerta Utama cattle group , Baluk Village based on PSAK 69. The purpose of this study was to determine the measurement, recognition and disclosure of biological assets in Simantri Sato Amerta. This research was conducted using qualitative methods. Data obtained from interviews, observations and documentation. Furthermore, the data from these results are analyzed by data reduction, data presentation and conclusion drawing.This research aims to understand the accounting treatment of biological assets based on PSAK 69 in the Simantri organization of the Sato Amerta Utama cattle group in Baluk Village based on PSAK 69. In this study, to get the data validity is done by triangulation. Achievements in this research show that related to the measurement, recognition and disclosure of biological assets in Simantri Sato Amerta Utama is not fully in accordance with applicable standards, namely PSAK 69. See from the measurement still uses historical costs as acquisition prices and recording is still simple.
Pengujian Technology Accepted Model and Perceived Cost of Use Terhadap Penggunaan Sistem Em-Pise Pada LPD Desa Adat Tunjuk Dewi, Ni Kadek Krisna; Diatmika, I Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28070

Abstract

Lembaga Perkreditan Desa is a financial institution that implements the use of information technology systems as one of the competitive advantages with other banking companies. One of the technology systems implemented is e-banking where the public is able to make payments more easily and practically anywhere and anytime. Lembaga Perkreditan Desa of Adat Tunjuk Village is one that implements an e-banking system called Em-pise. However, due to the lack of customer understanding of some features that are difficult to use, the Lembaga Perkreditan Desa of Tunjuk must review the use of the Em-pise system.This study aims to determine the variable perceptions of ease, perceived usefulness, user interest and user costs for the implementation of the em-pise system. The researchmmethod used in the study is a quantitative researchmmethod withp rimary data obtained from questionnaire data measured using a Likert scale. This research was conducted at the Adat Tunjuk Village Credit Institute. The population in this study were 5,246 LPD customers. The sampling method is done by simple random sampling and the number of samples is 98 people. The research data was collected using a question aire which was then processed using multiple linear regression tests with the help of SPSS 20. The results of this study stated that the variable system user efficacy (X1), the system user convenience variable (X2), the variable of user interest in the system (X3), the variable system user cost (X4) has a positive and significant effect on the use oftthe em-pise system (Y). This research implies that the customers of Adat Tunjuk Village Credit Institutions are expected to increase perceptions related to the utility and ease of technology, hence there will be an interest that influences customers to apply payments online so that customers are able to increase the use of the em-pise system and also support the efforts made by employee of Lembaga Perkreditan Desa.
Pengaruh Ukuran Perusahaan, Good Corporate Governance, dan Kinerja Keuangan Terhadap Pengungkapan Corporate Social Responsibility Dewi, Putu Elmytia; Diatmika, I Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.29012

Abstract

This research was conducted to determine the effect of company size, managerial ownership, size of board of commissioners, institutional ownership, and financial performance on corporate CSR disclosure. Using quantitative methods with data sourced from secondary data. The banking sector as the research population is companies listed in 2016-2018 on the Indonesia Stock Exchange. A sample of 40 companies taken by purposive sampling method.
Faktor-faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Laporan Keuangan Pada Koperasi di Kabupaten Gianyar Darmayanti, Anak Agung Istri Sri Wulan; Diatmika, Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26175

Abstract

The growth of active cooperatives in Gianyar Regency tends to decrease every year and the inactive cooperatives experience a relatively large increase. Add to this the annual member meeting at the Gianyar Regency cooperative, which is relatively low. This study aims to determine the effect of accounting information systems, internal control systems, human resource competencies, and organizational commitment to the timely reporting of financial statements in cooperatives in Gianyar Regency. This research was conducted at the Cooperative in Gianyar Regency with a total sample of 148 cooperatives obtained from the Slovin formula. The sampling technique in this study uses proportional cluster sampling technique. This research is a quantitative research sourced from primary data. Data obtained from the distribution of questionnaires to respondents in each Cooperative. The data analysis technique used multiple regression analysis assisted by SPSS version 20. The results showed that the accounting information system, internal control system, human resource competency, and organizational commitment partially had a positive and significant effect on the timeliness of reporting financial statements to cooperatives in Gianyar Regency.
Pengaruh Persepsi Kebermanfataan, Kemudahan Penggunaan, Risiko dan Pengetahuan Nasabah Terhadap Penggunaan E-Banking Pada UMKM Di Kabupaten Buleleng Ningsih, Ni Komang Arya; Diatmika, I Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.29033

Abstract

E-banking is an example of banking information technology that can provide various benefits for MSME players. But in fact the use of E-banking by UMKMs players is still low. This study aims to determine the effect of perceived usefulness, perceived ease of use, risk perception and customer knowledge on the use of E-banking at UMKMs in Buleleng Regency. This research uses quantitative methods using primary data types. The sample collection method used is probability sampling method, which is done by using stratified random sampling technique. The number of samples obtained using the Solvin formula is 100 people. Analysis of the data used in this study, namely: descriptive statistical analysis, research instrument test, classical assumption test, and hypothesis testing. The results of this study indicate that: 1) perceived usefulness has a significant positive effect on the use of E-banking, 2) perceived ease of use has a significant positive effect on the use of E-banking, 3) perceived risk has a significant negative effect on the use of E-banking, and 4) knowledge customers have a significant positive effect on the use of E-banking.
Pengaruh Tingkat Pengetahuan Perpajakan, Sikap Wajib Pajak dan Tarif Pajak Terhadap Kepatuhan Membayar Pajak (Studi Kasus Pada UMKM di Kabupaten Buleleng) Dianartini, Kadek Disi; Diatmika, I Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.29045

Abstract

In order to achieve the predetermined tax target, one of the obstacles is the low obedient or obedient behavior shown by the taxpayer, so this condition has an impact on the realization of tax revenue. This research has a purpose to understand how the impact given by the level of tax knowledge, taxpayer attitudes, and tax rates on tax compliance. Researchers determine the selection of research objects in Micro, Small and Medium Enterprises in Buleleng Regency. Quantitative as a rule used in this research by selecting primary data as the root of data acquisition through questionnaires intermediate. In this research, the population used is all those who are classified as individual taxpayers and micro and small business owners in Buleleng Regency, Bali who have been registered at the Singaraja Pratama Tax Office with data in 2019 amounting to 6,120. Based on the population size by choosing the Slovin formula, it is known that the number of samples is 99 respondents. The way to collect data is to distribute it online through an intermediary google form as an action to prevent the spread of covid 19. The way of analyzing data uses the assistance of the SPSS version 20 for Windows program. The results of this research provide evidence that tax knowledge (X1) contributes positively and significantly to tax compliance with sig. is worth 0.004 <0.05. Then the attitude of the taxpayer (X2) contributes positively and significantly to tax compliance with sig. is worth 0,000. Furthermore, the tax rate (X3) has a positive and significant effect on tax compliance with sig. 0.003 <0.05.
Pengaruh Inflasi, Sertifikat Wadiah Bank Indonesia, Skor Tukar Rupiah Terhadap Non Performing Financing (Npf) Pada Bank Umum Syariah Tahun 2015-2018 Windasari, Tasya Feby; Diatmika, I Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.30604

Abstract

This study aims to determine the inflation variable, Bank Indonesia Wadiah Certificates, and the rupiah exchange rate for non performing financing. The population in this study is the Indonesian Islamic Banking Statistics published by the OJK. The sample used in this study is the Indonesian Islamic Banking Statistics published by the OJK in 2015-2018. The research method used in this research is quantitative research methods with secondary data obtained from Indonesian Islamic Banking Statistics from the 2015-2018 period. As for the inflation variable, the bank Indonesia wadiah certificate and the rupiah exchange rate were obtained from Indonesian Economic and Financial Statistics data from Bank Indonesia from the 2015-2018 period. The data were analyzed using several analyzes such as classical assumption test and hypothesis test (multiple linear regression analysis, determination coefficient test, t test) with the help of SPSS. The results of this study indicate that the inflation variable (X1) and the rupiah exchange rate (X3)) has a positive and significant effect on non-performing financing (Y). Meanwhile, the Wadiah Bank Indonesia Certificate (X2) variable has a negative and significant effect on non-performing financing (Y). 
PENGARUH KOMPETENSI SUMBER DAYA, PEMAHAMAN, DAN PENGAWASAN TERHADAP KUALITAS SISTEM KEUANGAN DESA DI KABUPATEN BULELENG ., I Kadek Yani Bimarta Prasetya; ., Made Aristia Prayudi, S.A., M.Sc., Ak.; ., I Putu Gede Diatmika,SE.AK., M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14758

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel kompetensi sumber daya, pemahaman, dan pengawasan terhadap kualitas sistem keuangan desa di Kabupaten Buleleng. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Penelitian ini dilakukan pada 6 desa di kabupaten Buleleng Provinsi Bali. Populasi pada penelitian ini adalah seluruh aparat desa yang berjumlah 60. Metode penarikan sampel dilakukan dengan metode sensus, sehingga jumlah sampel sama dengan populasi, yaitu 60 aparat desa. Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan menggunakan beberapa uji statistik, yaitu: uji statistik deskriptif, uji kualitas data, uji asumsi klasik dan analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa variabel kompetensi sumber daya (X1) berpengaruh signifikan namun dalam arah yang negatif terhadap kualitas penerapan SISKEUDES, variabel pemahaman (X2) berpengaruh positif dan signifikan terhadap kualitas penerapan SISKEUDES, dan pengawasan (X3) berpengaruh positif dan signifikan terhadap kualitas penerapan SISKEUDES.Kata Kunci : kompetensi sumber daya, pemahaman, pengawasan This study aims to determine the effect of resource competency variables, understanding, and supervision on the quality of village financial system in Buleleng Regency. The research method used is quantitative research method with primary data obtained from the questionnaire data measured using Likert scale. This research was conducted on 6 villages in Buleleng regency of Bali Province. The population in this research is all village apparatus which amount 60. Sampling method is done by census method, so the number of sample is same with population, that is 60 village officials. The data of this research were collected by using questionnaires which were then processed using several statistical tests, namely: descriptive statistical test, data quality test, classical assumption test and multiple linear regression analysis.The results of this study indicate that resource competency variable (X1) has a significant effect but in the negative direction toward the quality of SISKEUDES application, the comprehension variable (X2) has a positive and significant effect on the quality of SISKEUDES implementation, and supervision (X3) has a positive and significant effect on the quality of application SISKEUDES.keyword : competence of resources, understanding, monitoring
PENGARUH PEMERIKSAAN PAJAK DAN KEADILAN DISTRIBUTIF TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI NON KARYAWAN (Studi Empiris pada Kantor Pelayanan Pajak Pratama Singaraja) ., Putu Aditya Wira Artawan; ., I Putu Gede Diatmika,SE.AK., M.Si.; ., I Nyoman Putra Yasa, S.E., M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13265

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemeriksaan pajak dan keadilan distributif terhadap kepatuhan Wajib Pajak Orang Pribadi non Karyawan. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Penelitian ini dilakukan pada Kantor Pelayanan Pajak (KPP) Pratama Singaraja, Kabupaten Buleleng. Populasi pada penelitian ini adalah seluruh Wajib Pajak Orang Pribadi non Karyawan yang terdaftar pada KPP Pratama Singaraja yang berjumlah 16.012 Wajib Pajak. Berdasarkan populasi tersebut dengan menggunakan rumus Slovin jumlah sampel dalam penelitian ini adalah 100 responden. Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan menggunakan beberapa uji statistik, yaitu: uji statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian ini menyatakan bahwa variabel pemeriksaan pajak (X1) secara individu berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi non Karyawan, variabel keadilan distributif (X2) secara individu berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi non Karyawan, dan variabel pemeriksaan pajak dan keadilan distributif secara bersama-sama positif dan signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi non Karyawan. Kata Kunci : Pemeriksaan pajak, keadilan distributif, kepatuhan Wajib Pajak Orang Pribadi non Karyawan This study aims to determine the effect of tax audits and distributive justice on compliance of Non-Employee Personal Taxpayer. The research method used was quantitative research method with primary data that was obtained from the questionnaire data and measured using Likert scale. This research was conducted at KPP Pratama Singaraja, Buleleng Regency. The population in this study were all non-employee private taxpayers that have been registered at KPP Pratama Singaraja which were 16,012 taxpayers in total. Based on the population, the number of samples in this study were 100 respondents which were obtained by using Slovin. The data of this study were collected by using questionnaires which were processed by using several statistical tests, namely: descriptive statistical test, data quality test, classical assumption test, multiple linear regression analysis and hypothesis test. The results of this study indicated that the variable of tax inspection (X1) individually had a positive and significant effect on the compliance of non-employee personal taxpayer, distributive justice variable (X2) individually had a positive and significant effect on non-employee taxpayer compliance, tax and distributive justice variables were positively and significantly affected the compliance of non-employee personal taxpayers.keyword : Tax audits, distributive justice, non-employee personal taxpayer compliance
PENGARUH KEMAMPUAN USAHA, KARAKTERISTIK DEBITUR, REPAYMENT CAPACITY, DAN INFORMASI AKUNTANSI TERHADAP KEPUTUSAN PEMBERIAN KREDIT USAHA RAKYAT (KUR) PADA PT. BANK PEMBANGUNAN DAERAH BALI CABANG SINGARAJA ., KADEK GITA DWITAMI; ., Dr. Edy Sujana, S.E., M.Si.Ak.; ., I Putu Gede Diatmika,SE.AK., M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14536

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kemampuan usaha, karakteristik debitur, repayment capacity, dan informasi akuntansi terhadap keputusan pemberian Kredit Usaha Rakyat pada PT. Bank Pembangunan Daerah Bali Cabang Singaraja. Metode penelitian ini menggunakan pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang dikumpulkan dengan metode dokumentasi dan kuisioner. Untuk menganalisis data menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis yang diolah dengan menggunakan SPSS 24.0 Windows. Hasil penelitian menunjukkan bahwa (1) kemampuan usaha secara parsial berpengaruh positif terhadap keputusan pemberian Kredit Usaha Rakyat, (2) karakteristik debitur secara parsial berpengaruh positif terhadap keputusan pemberian Kredit Usaha Rakyat, (3) repayment capacity secara parsial berpengaruh positif terhadap keputusan pemberian Kredit Usaha Rakyat, (4) informasi akuntansi secara parsial berpengaruh positif terhadap keputusan pemberian Kredit Usaha Rakyat, (5) kemampuan usaha, karakteristik debitur, repayment capacity, dan informasi akuntansi secara simultan berpengaruh positif terhadap keputusan pemberian Kredit Usaha Rakyat, dan (6) variabel X1 yaitu kemampuan usaha berpengaruh paling dominan terhadap keputusan pemberian Kredit Usaha Rakyat.Kata Kunci : kemampuan usaha, karakteristik debitur, repayment capacity, informasi akuntansi, kredit, bank This study aimed to determine the effect of business ability, the debtor characteristic, repayment capacity, and accounting information toward the decision in granting People's Business Credit at PT. Bank Pembangunan Daerah Bali of Singaraja Branch. This research method used quantitative approach. Population in this research were all employees at PT. Bank Pembangunan Daerah Bali of Singaraja Branch which amounted to 78 people. Sampling technique used was purposive sampling in which the sample were the employees who had worked at least 1 year and were on duty at credit section amounting to 32 people. The type of data used in this study was quantitative data collected by documentation and questionnaire method. The data were analysed by using descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis test processed by using SPSS 24.0 for Windows. The result of the research showed that (1) the business ability partially had positive effect on the decision in granting People's Business Credit, (2) the debtor characteristic partially had positive effect on the decision in granting People's Business Credit, (3) repayment capacity partially had positive on the decision in granting People’s Business Credit, (4) The accounting information partially had positive effect on the decision in granting People's Business Credit, (5) business capability, debtor characteristic, repayment capacity, and accounting information simultaneously had positive effect in granting People's Business Credit decision, and (6) variable X1 namely the business ability had dominant effect on the decision in granting People's Business Credit.keyword : business ability, debtor characteristic, repayment capacity, accounting information, credit, bank
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