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All Journal Jurnal Pendidikan dan Pengajaran JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal IKA Jurnal Pendidikan Teknologi dan Kejuruan Media Komunikasi FPIPS Jurnal Pendidikan Indonesia Jurnal Akuntansi Profesi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Owner : Riset dan Jurnal Akuntansi WIDYA LAKSANA JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif The Indonesian Journal of Accounting Research Jurnal Manajemen Perhotelan dan Pariwisata Academia Open Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH GLOBAL EDUCATION Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Ekuitas Jurnal Pnedidikan Ekonomi E-Jurnal Akuntansi
Lucy Sri Musmini
Universitas Pendidikan Ganesha
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Literasi Keuangan, Kompetensi Sumber Daya Manusia Dan Minat Menggunakan E-commerce Terhadap Kinerja Keuangan UMKM Pada Masa Pandemi COVID-19 di Kecamatan Buleleng I Gusti Ayu Dhara Kartika Sari; Lucy Sri Musmini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35273

Abstract

The financial performance of Micro, Small, and Medium Enterprises is an attempt by every company to measure and assess a success that is used to generate profits. This study aims to determine the partial effect of financial literacy, human resource competence, and interest in using e- commerce on financial performance in the Buleleng District. The type of data used is quantitative data. Sources of data in this study, namely primary data using techniques survey (questionnaires). The population in this study are Micro, Small, and Medium Enterprises in Buleleng District. The sampling technique used is the purposive sampling technique with a total sample of 29 villages and the number of respondents as many as 49 people. Data analysis in this study used SPSS version 16 for windows. The results of this study indicate that financial literacy, human resource competence, and interest in using e-commerce have a positive and partially significant effect on financial performance in Micro, Small, and Medium Enterprises in Buleleng District. Based on the results of this study, it can be seen that the three independent variables have a positive and significant effect on financial performance.
Pengaruh Kesesuaian Kompensasi, Gaya Kepemimpinan, Perilaku Tidak Etis, dan Kompetensi terhadap Kecurangan Akuntansi dalam Perspektif Fraud Diamond Ni Putu Devrilia Sari; Lucy Sri Musmini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35560

Abstract

This research aims to examine the effect of diamond fraud elements, such as, 1) compensation suitability, 2) leadership style, 3) unethical behavior, 4) competence, toward accounting fraud. This research employed quantitative research method that use data obtained from questionnaires and measure using the Likert scale. The research’s population were all employees of LPD’s around Abiansemal Districts. Non-probability sampling method is used with purposive sampling technique in which the chairman, secretary, and treasurer as respondents. The quality of the data is examined using the validity and reliability test. The classical assumption test used are normality, multicollinearity, and heteroscedasticity tests. The data analysis method used was multiple linear regression analysis with the assistance of SPSS 26.0 for Windows. The conclusion of the research showed: 1) compensation suitability and leadership style had a significant negative effect on accounting fraud, 2) unethical behavior and competence had a significant positive effect on accounting fraud. The results of this study have implications for LPD’s and future researchers.  
Sistem Informasi Akuntansi Untuk Menunjang Pemberdayaan Pengelolaan Usaha Kecil (Studi Kasus Pada Rumah Makan Taliwang Singaraja) Lucy Sri Musmini
Vokasi : Jurnal Riset Akuntansi Vol. 2 No. 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v2i1.1064

Abstract

ABSTRAK Penelitian tentang bagaimana mengembangkan sistem informasi akuntansi pada usaha kecil ini sangat perlu dilakukan untuk memperoleh informasi yang akurat mengenai kondisi riil usaha kecil pada saat tertentu. Penelitian ini ingin menjawab permasalahan tentang bagaimanakah sistem informasi akuntansi untuk menunjang pemberdayaan pengelolaan usaha kecil tersebut. Pendekatan penelitian ini memakai perspektif ruang lingkup (luas dan kedalaman) topik yaitu berupa penelitian studi kasus. Subjek penelitian ini adalah Rumah Makan Taliwang Singaraja dan objek penelitiannya adalah sistem informasi akuntansi pada usaha kecil, dalam hal ini yang menjadi studi kasus adalah Rumah Makan Taliwang Singaraja. Data dikumpulkan menggunakan metode observasi langsung, dan wawancara. Penelitian ini menggunakan teknik analisis data kualitatif yang akan menghasilkan sebuah deskripsi tentang sistem informasi akuntansi usaha kecil yang telah dikembangkan tersebut. Berdasarkan penelitian yang dilakukan dapat ditarik kesimpulan bahwa: saat ini sistem informasi akuntansi yang dimiliki usaha kecil masih sangat sederhana dan belum sistematis. Manajer tidak dapat mengetahui perkembangan dan kinerja usahanya dengan baik dari informasi ataupun catatan yang dimiliki saat ini. Sistem informasi akuntansi usaha kecil perlu ditata lebih baik, sehingga dapat memberikan informasi tentang penjualan, peneriamaan kas, pengeluaran kas, persediaan, harga pokok penjualan dan laba kotor untuk setiap periode. Tahap berikutnya, jika sistem manual tersebut sudah dirancang dengan output berupa informasi yang cukup memadai, maka sistem tersebut dapat dibuat dalam bentuk sistem informasi yang berbasis komputer. Pada sistem informasi akuntansi yang berbasis komputer, karyawan hanya melakukan input, selanjutnya program akan memproses data yang dinput, selanjutnya secara otomatis diperoleh output yang dapat digunakan untuk dasar pengambilan keputusan manajer. Kata kunci: Sistem Informasi Akuntansi, Usaha Kecil, Rumah Makan. ABSTRACT A research on the development of accounting information system of small business operation was necessarily done in order to gain an accurate information as to the real condition of small business at a certain time. This research attempted to answer the problem how accounting information system supports the growth of the small business operation. The approach of this study uses uses the scope of topic covering its width and depth, which is in the form of a case study. The subject of this study was Taliwang Singaraja restaurant, and the object of the study was accounting information system of small business, that is, the restaurant itself becoming the case study. The data of this study were collected through direct observation and interview. The data that had been collected were analysed qualitatively, which resulted in a description of accounting information system of small business that had been developed. From the analysis of the data, it can be concluded that: the accounting information system possed by the small business is currently very simple and not systematic yet. Viewed from the information obtained as well as from the current documents of the small business, the manager does not know well about the development and the working system of his business. The accounting information system of the small business needs to be organised in a much better way, so that the business can provide information about the sale, cash input, cash output, supply, sale capital prize, and gross benefit for each period. Then, if the manual system has been designed with adequate information output, the computer-based system can be made. In the computer-based accounting information system, the staff is only concerned with entering the input, and then the program will process the data being entered. At last, automatically the output than can be used as the basis for decision making by the manager can be obtained. Key Words:Accounting Information Systemi, Small Business, Restaurant.
ANALISIS LAPORAN ARUS KAS PADA KOPERASI PEGAWAI – REPUBLIK INDONESIA “SETIA BUDHI” PERIODE 2010-2012 Ida Bagus Ary Perdana; Lucy Sri Musmini
Vokasi : Jurnal Riset Akuntansi Vol. 2 No. 2 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v2i2.1935

Abstract

ANALISIS LAPORAN ARUS KAS PADA KOPERASI PEGAWAI – REPUBLIK INDONESIA “SETIA BUDHI” PERIODE 2010-2012 Oleh : Ida Bagus Ary Perdana Jurusan Akuntansi Program Diploma, FEB Undiksha Lucy Sri Musmini Jurusan Akuntansi Program Diploma, FEB Undiksha e-mail: aryperdana_idabagus@yahoo.com Abstrak Penelitian ini bertujuan untuk mengetahui (1) laporan arus kas pada Koperasi Pegawai Republik Indonesia “Setia Budhi” periode 2010-2012, dan (2) analisis laporan arus kas pada Koperasi Pegawai – Republik Indonesia “Setia Budhi” periode 2010-2012. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, dan dokumentasi. Kemudian data yang telah dikumpulkan akan diolah dengan menggunakan analisis deskriptif kuantitatif.   Hasil penelitian menunjukkan (1) laporan arus kas tahun 2010 dan 2011 memperlihatkan pola aliran kas kegiatan operasi menghasilkan aliran kas negatif, kegiatan investasi menghasilkan aliran kas negatif dan kegiatan pendanaan menghasilkan aliran kas positif. Ini berarti koperasi melakukan kegiatan operasional dan investasi yang sebagian dibiayai dengan dana pinjaman atau penarikan modal. Untuk tahun 2012 terlihat pola aliran kas yaitu kegiatan operasi menghasilkan aliran kas positif, kegiatan investasi menghasilkan aliran kas negatif, dan kegiatan pendanaan menghasilkan aliran kas positif.Ini berarti koperasi menggunakan kas dari operasional dan pinjaman/penarikan modal untuk melakukan investasi. (2) hasil analisis perbandingan arus kas tahun 2010-2011, kas mengalami penurunan karena bertambahnya pengeluaran dari aktivitas operasi dan aktivitas investasi. Untuk hasil analisis perbandingan arus kas tahun 2011-2012, kas mengalami peningkatan karena berkurangnya pengeluaran dari aktivitas operasi akibat menurunnya pinjaman yang diberikan. Kata kunci : Analisis, Laporan Arus Kas dan Koperasi Abstract This study aimed to determine ( 1 ) the cash flow statement on Koperasi Pegawai Republic of Indonesia " Setia Budhi " 2010-2012 , and ( 2 ) analysis of the cash flow statement on Koperasi Pegawai Republic of Indonesia " Setia Budhi " 2010-2012 . Data collection methods used in this study were interviews and documentation .The data that has been collected will be analyzed using quantitative descriptive analysis . The results showed ( 1 ) cash flow statements for 2010 and 2011 show the pattern of cash flow operating activities generate negative cash flow , investing activities resulted in a negative cash flow and financing activities generate positive cash flow . This means Koperasi do operational activities and investments partially financed with a loan or withdrawal of capital . For the year 2012 the cash flow pattern that is visible operations generate positive cash flow , investing activities resulted in a negative cash flow , and financing activities generate positive cash flow. This means that koperasi use of cash from operations and loans / withdrawals of capital to invest .( 2 ) the results of comparative analysis of 2010-2011 cash flow, cash decreased due to increased expenses from operating activities and investing activities. For the results of a comparative analysis of cash flow in 2011-2012 ,cash has increased due to reduced cash expenditure from operating activities due to declining loans. Key words : Analysis , Cash Flow Statement and Cooperative
Pengaruh Sistem Pengendalian Internal Pemerintah Desa, Kompetensi Sumber Daya Manusia, dan Efektivitas Sistem Keuangan Desa Terhadap Penerapan Good Village Governance Ni Wayan Desi Sawitri; Lucy Sri Musmini
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.v9i2.26560

Abstract

This research aims to determine the effect to the village government’s internal control system, human resource competencies  and the effecttiveness of the village financial systemnon the implementation of good village governance in villages in Buleleng Regency. The type of the research is quantitative research. The populatian in thid research is all villages in Buleleng Regency, namely 129 villages. Sampling in this research used probability sampling techniques using a sample of 56 villages and 168 respondents. In this research data were obtained through a questionnaire distributed directly to respondents. Data analysis in this research uses multiple linear regression analysis with the help of SPSS version 20.0. The results this research stated that the internal control system of villages government, human resource competency, and effectiveness of the village financial system had a positive and significant effect on the implementation of good village governance.
Transparansi Pengelolaan Keuangan Pura Agung Asem Kembar dalam Bingkai Yadnya I Putu Heri Hermawan; Lucy Sri Musmini
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.v11i3.36136

Abstract

This research aims to find out how the application of transparency in Pura Agung Asem Kembar as a public temple as well as the role of Yadnya in the existence of the temple. The data used in this study is primary data with structured interview and observation methods, as well as secondary data from documentation studies. The object of this research is Pura Agung Asem Kembar, the informants are the temple's manager (Pengempon) and visitors (Pemedek). The technique of obtaining data by triangulation method analyzed with three stages, namely data reduction, data display, and conclusion drawing. The result is the application of transparency in Pura Agung Asem Kembar is very low only the delivery of incoming funds without being followed by the delivery of cash expenditures. This phenomenon does not affect the performance of the temple's manager (pengempon) because of the existence of Yadnya as the basis of trust in the administrator of Pura Agung Asem Kembar.
Pengaruh Keadilan Distributif, Keadilan Prosedural, dan Gaya Kepemimpinan terhadap Fraud Luh Putu Devia Aditya; Lucy Sri Musmini
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.v11i3.36341

Abstract

Fraud is an act of fraud committed to obtain personal gain by harming other parties. Fraud often occurs in both government and private institutions. This study aims to determine how the influence of distributive justice, procedural justice, and leadership style on fraud. In this study, the researcher used the research method of distributing questionnaires with saturated sampling technique. The study was conducted on all civil servants and non-civil servants at the BKPSDM Office of Buleleng Regency with a total sample of 100 respondents. The results of this study indicate that distributive justice, procedural justice, and leadership style have a negative effect on fraud. This means that the better the conditions of procedural justice, distributive justice, and the applied leadership style will suppress the occurrence of fraud in the company or organization
PROSEDUR PEMBAYARAN DANA PENSIUN PADA PT BANK PEMBANGUNAN DAERAH (BPD) BALI CABANG SINGARAJA Luh Desy Astriani; Lucy Sri Musmini
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.v3i1.1938

Abstract

PROSEDUR PEMBAYARAN DANA PENSIUN PADA PT BANK PEMBANGUNAN DAERAH (BPD) BALI CABANG SINGARAJA Oleh : Luh Desy Astriani Lucy Sri Musmini Universitas Pendidikan Ganesha ABSTRAK Penelitian ini bertujuan untuk mengevaluasi Prosedur Pembayaran Dana Pensiun pada PT Bank Pembangunan Daerah (BPD) Bali Cabang Singaraja Tahun 2013.Obyek penelitian ini adalah prosedur pembayaran dana pensiun tahun 2013, sedangkan subyek penelitiannya adalah PT Bank Pembangunan Daerah (BPD) Bali Cabang Singaraja. Hasil penelitian menunjukkan bahwa prosedur pembayaran dana pensiun pada PT Bank Pembangunan Daerah (BPD) Bali Cabang Singaraja sudah cukup baik, hal ini dapat dilihat dari pembagian tugas pada masing-masing pos sudah jelas dan sesuai dengan tanggung jawab mereka masing-masing, sehingga indikasi terjadi kecurangan sangat kecil. Kata-kata kunci: prosedur, pembayaran, dana pensiun, bank. ABSTRACT This study aimed to evaluate the payment procedures of retirement fund at PT Bank Pembangunan Daerah ( BPD ) Branch Singaraja Bali Year 2013. The object of this study is the payment procedure of retirement funds in 2013, the subjects of this study were PT Bank Pembangunan Daerah ( BPD ) Branch Singaraja Bali. The results showed that the payment procedure of retirement funds in PT Bank Pembangunan Daerah ( BPD ) Branch Singaraja Bali is good enough , it can be seen from the distribution of tasks on each post is clear and in accordance with their responsibilities, respectively, so that the indication of cheating is very small. Key words : procedures , payments , retirement funds , bank
PENGARUH PERPUTARAN KAS TERHADAP PROFITABILITAS PADA PT. TIRTA MUMBUL JAYA ABADI SINGARAJA PERIODE 2008-20012 L. Rizkiyanti Putri; Lucy Sri Musmini
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.v3i2.2008

Abstract

PENGARUH PERPUTARAN KAS TERHADAP PROFITABILITAS PADA PT. TIRTA MUMBUL JAYA ABADI SINGARAJA PERIODE 2008-20012 Oleh : L. Rizkiyanti Putri Lucy Sri Musmini Universitas Pendidikan Ganesha ABSTRAK Tingkat perputaran kas merupakan ukuran efisiensi penggunaan kas yang dilakukan oleh perusahaan.Semakin tinggi tingkat perputarannya maka pengelolaan kas semakin efisien sehingga meningkatkan profitabilitas. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas terhadap profitabilitas pada PT. Tirta Mumbul Jaya Abadi Singaraja Periode 2008-2012. Teknik pengumpulan data menggunakan metode dokumentasi. Analisis data menggunakan metode analisis regresi liniear, analisis standar rasio historis, dan pengujian t-Test. Berdasarkan hasil analisis menggunakan uji t-Test dapat dilihat dari perputaran kas dan setara kas (X)=3,797, mempunyai pengaruh yang signifikan dan positif terhadap profitabilitas. Hal ini dapat dilihat dari t hitung perputaran kas (X) sebesar 3,797 lebih besar dari t tabel sebesar 2,353 dan probabilitas signifikansi sebesar 0,032, dimana nilai ini lebih kecil dari 0,05 (5%) Hal ini berarti perputaran kas secara parsial berpengaruh signifikan positif terhadap profitabilitas, dengan koefisien determinasi atau =0,828 mempunyai arti bahwa total pengaruh dari perputaran kas terhadap profitabilitas yaitu 82,8%. Sehingga perputaran kas berpengaruh signifikan positif terhadap profitabilitas, sedangkan sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Perputaran Kas, Profitabilitas, Neraca, Laporan Laba Rugi. ABSTRACT Cash turnover rate is a measure of the efficiency of the use of cash made ​​by the company. The higher the turnover level, the cash management be more efficiently thereby increasing profitability. This study aims to determine the effect of cash turnover to profitability at PT. Tirta Jaya Abadi Mumbul Singaraja period 2008-2012. Data collection techniques using documentation methods. Data analysis using linear regression analysis, analysis of historical ratio standard, and testing of t - Test. Based on the analysis using t - Test can be seen from the turnover of cash and cash equivalents (X) = 3.797, has a significant and positive effect on profitability . It can be seen from the cash turnover t (X) of 3.797 is greater than t table is 2.353 and significance probability of 0.032, which is smaller than the value of 0.05 (5 %). This means that cash turnover is partially significant positive to profitability, with a coefficient of determination or R2 = 0.828 means that the total effect on cash turnover to profitability is 82.8 %. So the cash turnover significantly positive effect on profitability, while the rest is influenced by other factors not examined in this study . Keywords : Cash Turnover, Profitability, Balance Sheet, Income Statement
Mengungkap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Upacara Ngusabha Nini Yang Dilandasi Dresta Desa Adat Tegenan Ni Kadek Ratna Dewi; Lucy Sri Musmini
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25753

Abstract

This study discusses the application of the principles of transparency and accountability   in the financial management of the ngusabha nini ceremony by krama seket based on dresta Desa Adat Tegenan. The research method used is a qualitative research method in which data collection is carried out directly through field observation, interviews, and documentation studies. The results of this study indicate that 1) The financial management of the ngusabha nini ceremony is managed by the prajuru krama seket and is carried out through three stages, namely the planning stage, the implementation phase, and the accountability stage. The implementation of financial management is carried out in accordance with the rules of uger-uger krama seket. 2) The principle of transparency in financial management is applied through the tradition of pesangkepan or joint meetings conducted by the krama seket and supported by the role of the kasinoman or juru arah. 3) Accountability for the financial management of this ngusabha nini ceremony is done by making simple records related to the number of income and expenses without making financial reports. Information related to the amount of fund income and fund disbursement is published verbally to the krama seket and is in accordance with the existing elements of accountability.
Co-Authors Aditya, Luh Putu Devia Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andika Surya Pratama Apriani, Ni Luh Ardila, Ni Luh Rosita Ari Surya Darmawan Arlina . Arlina . Aryanti, Kadek Risma Weda Aryasa, I Putu Astari, Ketut Mei Atmadja , Anantawikrama Tungga Ayu Dhara Kartika Sari, I Gusti Ayudk, Vanesha Dani, Nufera Lupika Datu, Santa Tifanny Margaretha Desak Adnyani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Kadek Ratna Dewi, Ni Wayan Candrawati Dewi, Putu Eka Dianita Marvilianti Dr. Edy Sujana,SE,Msi,AK . Gayatri, Ni Putu Adinda Putri Gede Adi Yuniarta Gede Suantara . Gusti Ayu Nyoman Putri Harini Gusti Ayu Putu Putrika Yanti Handika, Muhamad Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gede Ferry Sugiartha I Gusti Ayu Dhara Kartika Sari I Gusti Ayu Purnamawati I Made Eris Darmayoga I Made Pradana Adiputra I Putu Aryasa I Putu Hendra Martadinata . I Putu Heri Hermawan I Wayan Putra Adnyana, I Wayan Putra I Wayan Suarjana I WAYAN SUARJANA Ida Ayu Putu Wilasita . Ida Bagus Ary Perdana Kadek Agus Suardana Kadek Dewi wijayanti Kadek Sintia Dwi Cahyani Kadek Tri Jayamanu . Ketut Sulasmi Ariani . Komang Dian Purnami . Komang Erlita Agustina Komang Triana Windartini . Krisnia, Putu Lia Kt Mas Trisna Yanti. s . L. Rizkiyanti Putri Lasmini, Ketut Luh Ade Dwi Wahyuni Luh Deni Sri Wahyuni Luh Desy Astriani Luh Parsini Dewi Luh Putu Devia Aditya Made Aditya Putra . Made Arie Wahyuni Made Ernia Friskayanti . Made Rina Sulistya Sari Made Suadnyana Maha, Arshantya Mahendrayani, Putu Yolan Mandala Yuda, Made Turangga Martin Mahardika, A.A.N. Yudha Mega Leni Kusuma Yanti Muhamad Handika Ni Kadek Ratna Dewi Ni Kadek Sinarwati Ni Ketut Kertiasih Ni Luh Gede Erni Sulindawati Ni Luh Srimuliani . Ni Made Sindy Warasniasih Ni Putu Devrilia Sari Ni Putu Winda Puji Astuti Ni Wayan Desi Sawitri Novi Sri Paramita Noviani, Luh Nyoman Budiasa . Nyoman Trisna Herawati Otaviani, Pande Komang Permatasari, Komang Intan Pradnya, Ayu Pramini, Ni Luh Putu Nila Prasetyo, Wiranto Pratama, Andika Surya Pratama, Putu Yoga Pujayanti, Putu Gita Purnama, Ida Ayu Komang Nadya Purnamayani, Anak Agung Kompiang Ari PURWANTI PURWANTI Putra, Gede Ardi Pratama Putu Anisa Septi Asri Pratiwi . Putu Ari Marlina Putu Diah Satriantini . Putu Gede Jurnaedi . Putu Lia Krisnia Putu Ria Astria Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Risma Dewi Putu Selbita Gea Serima Putu Yoga Pratama Putu Yolan Mahendrayani Roekhudin, Roekhudin Santa Tifanny Margaretha Datu Saputra, Komang Ari Widhi Sari, Ni Putu Devrilia Sawitri, Ni Wayan Desi Sirajudin Sirajudin Stiawan, I Kadek Jonh Suardana, Kadek Agus Suarthana, Gede Made Wisnu Sudarmanto, Eko Sujana , Edy Sukma, Ni Kadek Wulan Ardiana Sulistyowati, Nur Wahyuning Sunitha Devi Suriawan, Ketut Sutoto, Agung Triyanti Ariestiana Dewi, Luh Putu Unti Ludigdo Utami, Ni Ketut Widya wahyuni romadani Wahyuni, Luh Deni Sri Warasniasih, Ni Made Sindy Widiani, Komang wijayanti, Kadek Dewi Wisaputra, I Made Panji Wulandari, Made Aditya Wuryan Andayani Yanti, Mega Leni Kusuma Yuyung Rizka Aneswari