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Determining Company Value: The Role of Tax Planning, Profit Management, and Liquidity in the Tourism and Recreation Industry Mahendra, Ida Wayan; Trianasari, Trianasari; Suarmanayasa, I Nengah
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3617

Abstract

This study aims to examine the effect of tax planning, earnings management, and liquidity on firm value in the tourism and recreation industry listed on the Indonesia Stock Exchange during the 2020–2023 period. This research employs a quantitative approach with an explanatory method. The data used are secondary data obtained from annual financial statements, with a total sample of 38 companies or 152 observations selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS software after fulfilling classical assumption tests. The results indicate that tax planning, earnings management, and liquidity each have a positive and significant effect on firm value. Furthermore, these variables simultaneously have a significant influence on firm value. The findings suggest that effective tax management, reasonable earnings management practices, and adequate liquidity levels enhance investor confidence and increase firm value in the capital market. This study provides empirical evidence on the determinants of firm value in the tourism and recreation sector, which remains relatively underexplored in accounting and finance literature.
Analysis of UMKM Traders’ Perceptions and Adoption of QRIS-Based Digital Marketing in Banyuasri Traditional Market, Singaraja Darmayasa , Dewa Gede; Suarmanayasa, I Nengah; Telagawathi, Ni Luh Wayan Sayang
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3755

Abstract

The rapid development of digital technology in the era of Society 5.0 has significantly transformed various sectors, including the economic sector. One of the innovations supporting digital transactions in Indonesia is the Quick Response Code Indonesian Standard (QRIS), which integrates multiple digital payment systems into a single standardized platform. This study aims to analyze the perceptions of Micro, Small, and Medium Enterprises (MSMEs) traders regarding the implementation of QRIS in Banyuasri Singaraja Traditional Market.   This research employs a qualitative approach with a phenomenological perspective. Data were collected through observations and in-depth interviews with MSME traders who utilize QRIS in their transaction activities. The data were analyzed using the interactive model of data analysis, including data reduction, data presentation, and conclusion drawing.   The results indicate that MSME traders perceive QRIS as beneficial in improving transaction efficiency and effectiveness, enhancing business professionalism and image, and expanding digital marketing opportunities. In terms of ease of use, QRIS is considered practical, flexible, and universal, enabling transactions anytime and anywhere. However, several obstacles were identified, including dependence on internet connectivity, limited signal availability, and challenges in withdrawing digital balances into cash. In conclusion, QRIS plays a significant role in supporting the digital transformation of MSMEs in traditional markets. Despite its advantages, continuous support in the form of digital literacy training and infrastructure improvement is necessary to optimize its implementation and enhance MSME competitiveness in the digital economy era.
Pengaruh Capital Adequacy Ratio dan Non Performing Loan terhadap Return on Assets pada BPR di Kabupaten Buleleng Astinayani, Ni Komang Evi; Suarmanayasa, I Nengah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7143

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR) dan Non Performing Loan (NPL) terhadap Return on Assets (ROA) pada Bank Perkreditan Rakyat (BPR) di Kabupaten Buleleng yang terdaftar di Otoritas Jasa Keuangan. Profitabilitas merupakan indikator penting dalam menilai kinerja keuangan perbankan karena mencerminkan kemampuan bank dalam menghasilkan laba melalui pemanfaatan aset yang dimiliki. Penelitian ini menggunakan pendekatan kuantitatif kausal untuk menguji hubungan sebab akibat antara variabel independen dan variabel dependen. Subjek penelitian adalah BPR di Kabupaten Buleleng yang terdaftar di OJK, sedangkan objek penelitian meliputi Capital Adequacy Ratio, Non Performing Loan, dan Return on Assets. Teknik penentuan sampel menggunakan metode sampling jenuh dengan jumlah sampel sebanyak tujuh BPR yang mempublikasikan laporan keuangan secara lengkap selama periode 2022–2024 dengan data triwulanan. Pengumpulan data dilakukan melalui teknik dokumentasi terhadap laporan keuangan yang diperoleh dari situs resmi OJK. Analisis data menggunakan regresi linier berganda dengan bantuan program Statistical Product and Service Solutions (SPSS) versi 26. Hasil penelitian menunjukkan bahwa secara simultan Capital Adequacy Ratio dan Non Performing Loan berpengaruh signifikan terhadap Return on Assets. Secara parsial, Capital Adequacy Ratio berpengaruh positif dan signifikan terhadap Return on Assets, sedangkan Non Performing Loan berpengaruh negatif dan signifikan terhadap Return on Assets pada BPR di Kabupaten Buleleng.
RESTORASI LUMBUNG PANGAN MELALUI TRANSFORMASI SISTEM PERTANIAN DAN PETERNAKAN BERTEEKNOLOGI TERBARUKAN Ekayana, Anak Agung Gde; Putra, I Dewa Putu Gede Wiyata; Aristana, I Dewa Gede; Widayana, Gede; Julyasih, Ketut Srie Marhaeni; Suarmanayasa, I Nengah; Mardana, Ida Bagus Putu; Amerta, Gede Arya; Wiguna, Anak Agung Gde Suyoga; Mahartana, Ida Bagus Putu Putra
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i2.38352

Abstract

Abstrak: Wilayah mitra sasaran menghadapi penurunan produktivitas pertanian dan peternakan akibat keterbatasan air, rendahnya efisiensi teknologi, serta meningkatnya kerentanan usaha tani. Program pengabdian Kosabangsa ini bertujuan meningkatkan produktivitas, efisiensi sumber daya, dan kapasitas teknis mitra melalui penerapan teknologi tepat guna berbasis energi terbarukan dan pendekatan partisipatif. Kegiatan dilaksanakan menggunakan metode Participatory Action Learning System (PALS) yang meliputi sosialisasi, pelatihan, penerapan teknologi, pendampingan dan evaluasi, serta dan penguatan kelembagaan dan keberlanjutan, dengan melibatkan dua kelompok mitra sektor pertanian dan peternakan sebanyak 50 orang. Evaluasi dilakukan melalui pre–post assessment keterampilan, observasi lapangan, dan pencatatan perubahan kinerja produksi. Hasil program menunjukkan peningkatan produktivitas pertanian sebesar 25%, peningkatan efisiensi penggunaan air sebesar 35%, serta penurunan tingkat penyakit ternak sebesar 50%. Selain itu, terjadi peningkatan hardskill mitra dalam pengelolaan teknologi dan praktik usaha tani berkelanjutan.Abstract: The target partner area faces declining agricultural and livestock productivity due to limited water, low technological efficiency, and increasing vulnerability of farming businesses. The Kosabangsa community service program aims to increase productivity, resource efficiency, and technical capacity of partners through the application of appropriate technology based on renewable energy and a participatory approach. Activities are implemented using the Participatory Action Learning System (PALS) method, which includes socialization, training, technology application, mentoring and evaluation, and institutional strengthening and sustainability, involving two groups of 50 agricultural and livestock sector partners. Evaluation is carried out through pre-post skills assessments, field observations, and recording changes in production performance. The program results show a 25% increase in agricultural productivity, a 35% increase in water use efficiency, and a 50% decrease in livestock disease rates. In addition, there has been an increase in partners' hard skills in technology management and sustainable farming practices.
PENERAPAN POLA IRIGASI DAN SISTEM PERTANIAN-PETERNAKAN ZERO WASTE BERBASIS SMART FARMING PADA LAHAN KERING Adnyana, I Gede; Mulyawan, I Putu Arya; Wijaya, Bagus Kusuma; Mardana, Ida Bagus Putu; Julyasih, Ketut Srie Marhaeni; Suarmanayasa, I Nengah; Lutfiyah, Yoni Nur; Putri Jayanti, Ni Kadek Cinta Eka; Yasa, Gede Darmika; Mahartana, Ida Bagus Putu Putra
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i2.38354

Abstract

Abstrak: Tantangan krisis air, inefisiensi produksi, dan akumulasi limbah ternak menuntut transformasi sistem pertanian menuju model yang lebih cerdas dan berkelanjutan. Program ini bertujuan meningkatkan hardskill teknis dan softskill manajerial mitra melalui penerapan irigasi hemat air dan sistem pertanian–peternakan terpadu berbasis smart farming dan zero waste. Metode meliputi sosialisasi, pelatihan, demoplot, instalasi teknologi, serta pendampingan dan evaluasi berkala pada kelompok tani (28 orang) dan kelompok ternak (20 orang). Indikator keberhasilan mencakup peningkatan pemahaman (≥80%), keterampilan operasional (dari ±30% menjadi ±70% anggota), perubahan praktik budidaya (75%), efisiensi pengelolaan (80%), dan pengolahan limbah (85%). Hasil menunjukkan efisiensi air meningkat 70%, produktivitas jeruk bertambah ±6,7 ton/tahun, penghematan pupuk Rp5.000.000 per 0,2 ha, dan pendapatan naik menjadi >Rp3.500.000/bulan. Produksi telur meningkat 20%, limbah diolah ±1 ton/bulan, serta penghematan energi biogas setara Rp20.000/hari. Program terbukti efektif meningkatkan kapasitas, efisiensi, dan kemandirian mitra secara terukur.Abstract: Water scarcity, production inefficiency, and livestock waste accumulation demand a transformative shift toward smarter and more sustainable agricultural systems. This program aimed to enhance both technical hardskills and managerial softskills of beneficiaries through the implementation of water-efficient irrigation and an integrated smart farming–zero waste agricultural-system. The methods included socialization, training,demonstration plots,technology installation,as well as continuous mentoring and evaluation involving a farmer group(28members) and a livestock group(20members). Success indicators comprised increased conceptual understanding (≥80%), improvement in operational skills (from approximately30%to70% of members), changes in cultivation practices (75%), management efficiency (80%), and waste processing capacity (85%). The results showed a 70% improvement in water-use efficiency, an increase of ±6.7tons/year in citrus productivity, fertilizer cost savings of IDR 5,000,000per0.2 ha, and income growth to>IDR 3,500,000/month. Egg production increased by 20%, ±1ton/month of waste was processed, and biogas utilization generated energy savings equivalent to IDR 20,000perday. The program effectively strengthened beneficiaries’ capacity, efficiency, and economic self-reliance.
The Influence of Training, Environment, and Motivation on Archivist Performance in Buleleng Regency Gede Astutiyasa; Trianasari; I Nengah Suarmanayasa
INJOSEDU: International Journal of Social and Education Vol. 2 No. 12 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20793280

Abstract

Archiving is a crucial element in realizing accountable and transparent governance. However, internal archiving oversight of regional government agencies in Buleleng Regency indicates that some agencies have not yet achieved optimal performance, necessitating efforts to improve the performance of archivists. This study aims to analyze the influence of training, work environment, and motivation on the performance of archivists within regional government agencies in Buleleng Regency. This study uses a quantitative approach with multiple linear regression analysis method. The independent variables in this study are training (X1), work environment (X2), and motivation (X3), while the dependent variable is the performance of archivists (Y). The study population is Government Employees with Work Agreements (PPPK) who serve as archivists in regional apparatus within the Buleleng Regency Government. Data collection was carried out by distributing questionnaires using a Likert scale. The data obtained were analyzed through validity tests, reliability tests, classical assumption tests, and hypothesis testing using t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that training, work environment, and motivation simultaneously have a significant effect on the performance of archivists. Partially, training has no significant effect on performance, while work environment and motivation have a positive and significant effect. Motivation is the most dominant variable influencing performance. The coefficient of determination value of 0.734 indicates that 73.4% of the variation in archivist performance can be explained by these three variables, while the remainder is influenced by other factors outside the research model. These findings indicate that improving the performance of archivists needs to be focused on strengthening work motivation and improving a conducive work environment, accompanied by evaluating the effectiveness of training programs to make them more applicable and sustainable. Keywords: performance, training, work environment, motivation, archiving.
The Influence of Return on Assets, Return on Investment, Debt to Equity Ratio, and Dividend Payout Ratio on Firm Value (An Empirical Study on the Banking Sector Listed on the Indonesia Stock Exchange) Nur Ayu, Luh Nyoman Fajar; Suci, Ni Made; Suarmanayasa, I Nengah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5178

Abstract

This study aims to examine and analyze the influence of Return on Assets (ROA), Return on Investment (ROI), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) on firm value in the banking sector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research employs a quantitative causal approach to test the impact of ROA, ROI, DER, and DPR on firm value in the banking sector. The sample was determined using purposive sampling, consisting of 11 banking companies that consistently distributed dividends throughout the 2021–2023 period, resulting in a total of 33 observational data points. Secondary data in the form of financial statements were obtained from the official websites www.idx.co.id and each respective company. The analysis technique used was multiple linear regression, along with classical assumption testing and data processing using SPSS version 26. The results of the study indicate that Return on Assets (ROA), Return on Investment (ROI), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) have a significant influence on the firm value of banking companies listed on the Indonesia Stock Exchange during the 2021–2023 period, both partially and simultaneously. This indicates that asset utilization efficiency, investment optimization, capital structure management, and consistent dividend policies are crucial factors influencing investor perceptions of firm value, and they serve as a basis for investment decision-making and corporate managerial strategies.
PENGARUH STRES KERJA, KELELAHAN EMOSIONAL DAN KOMPENSASI TERHADAP INTENTION TO LEAVE KARYAWAN DI PT AIRKON PRATAMA Waisnayanti, Ni Putu Ayu Liana; Widiastini, Ni Made Ary; Suarmanayasa, I Nengah
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8765

Abstract

Employee turnover intention is a major challenge for organizations because it can reduce productivity and increase recruitment costs. This study aims to analyze the effect of job stress, emotional exhaustion, and compensation on employees’ intention to leave at PT Airkon Pratama. This research used a quantitative approach with a survey method involving 87 employees selected through total sampling. Data were collected using questionnaires and analyzed using multiple linear regression with SPSS. The results show that job stress and emotional exhaustion have a positive and significant effect on intention to leave, while compensation has a negative and significant effect. These findings imply that companies should manage work stress and improve compensation systems to reduce employee turnover intention.
Influence of Brand Awareness, Brand Trust, and E-Wom on Purchase Decisions on Tokopedia E-Commerce Users in Singaraja Kadek Deni Darmayani; Trianasari, Trianasari; Suarmanayasa, I Nengah
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8792

Abstract

This study examines the effects of brand awareness, brand trust, and electronic word of mouth (e-WOM) on purchase decisions among Tokopedia users in Singaraja. Using a quantitative approach, data were collected through questionnaires from 96 respondents and analyzed using validity, reliability, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that brand awareness, brand trust, and e-WOM each have a positive and significant effect on purchase decisions, both partially and simultaneously. The model explains 30.6% of purchase decisions. These findings imply that Tokopedia should strengthen brand recognition, consumer trust, and positive online reviews to improve purchasing decisions. Keywords: Brand Awareness; Brand Trust; E-WOM; Purchase Decision; Tokopedia; Consumer Behavior.
Pengaruh Pengembangan Karir dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan pada PT. Mega Tiara Sinar Abadi Cabang Gunung Agung Kadek Geliani Putri; I Nengah Suarmanayasa
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.5703

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh pengembangan karir dan lingkungan kerja terhadap kepuasan kerja karyawan pada PT. Mega Tiara Sinar Abadi Cabang Gunung Agung. Penelitian ini dilatarbelakangi oleh indikasi ketidakpuasan kerja akibat sistem karir yang kurang jelas dan lingkungan kerja yang belum optimal. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan jenis penelitian eksplanatif, melibatkan seluruh 42 karyawan sebagai sampel melalui teknik sampling jenuh. Pengumpulan data dilakukan menggunakan kuesioner berskala Likert, kemudian dianalisis dengan regresi linier berganda menggunakan SPSS versi 25 setelah melalui uji asumsi klasik. Hasil penelitian menunjukkan bahwa: (1) pengembangan karir berpengaruh positif dan signifikan secara parsial terhadap kepuasan kerja; (2) lingkungan kerja berpengaruh positif dan signifikan serta merupakan faktor paling dominan; dan (3) secara simultan, kedua variabel berpengaruh signifikan dengan F-hitung sebesar 67,844 dan R-Square 77,7%. Perusahaan disarankan menerapkan kebijakan promosi yang transparan dan terus meningkatkan kualitas fasilitas kerja guna mendorong motivasi dan loyalitas karyawan demi keberlanjutan perusahaan.
Co-Authors Abubakar Betan Ago, Gordius Ainil Mardiah Amerta, Gede Arya Anak Agung Gde Ekayana Anak Agung Sagung Intan Pratiwi Andwika, I Gusti Ayu Santi Anthon Masela Anwar, Amelia Ardyani, Ni Putu Evi Arief Billah Aristana, I Dewa Gede Asriani, Ni Kadek Dwi Astinayani, Ni Komang Evi Astiti, Komang Ayu Tri Astutik, Wahyuni Sri Audry Efendy, Shima Bahtiar, Deni Baiq Halimatussakdiah Damayanti Darmayasa , Dewa Gede Dea Safhira Deni Bahtiar Devi, Putu Dewi, Ni Putu Yunita Prissilia Dharmawangsa, Made Prima Arya Dian Setiyawati Diarta, I Made Sukma Dina Isana Dewi, Brigitta Efendi Efendi Eko Nur Hermansyah Ema Sasmita Dwi Erawati, Ni Made Febriyanthi, Putu Wina ferry dhita saputra Gede Astutiyasa Gede Bayu Adhitya Pradana Gede Putu Agus Jana Susila Gede Widayana Halimatussakdiah, Baiq Hartini, Luh Putu Yuni Heryanda, Komang Krisna Husnul Ilma Amalia I Gede Adnyana I Gede Angga Adnyana Putra I Gede Aranu Damar Ageng I Gede Astra Wesnawa I Gede Bobi Suryano I Gede Harry Pramana I Kadek Rai Suwena I Komang Agus Triadi I Komang Agus Wira Purnawan I Made Dwi Ade Putra I Made Nindya Hutama I Made Sukma Mahardiana I Putu Suardhana I Wayan Rona I Wayan Wahyu Indra Sari I Wayan Widnyana Ida Ayu Hita Widyasanti Ida Bagus Koman Suarmaja Ida Bagus Koman Suarmaja Ida Bagus Putu Mardana Ignatius Septo Pramesworo Ika Suhartanti Darmo Irmayanti, Putu Agnes Ismayanti, Komang Kristina Iwan Harsono Kadek Andre Pradipta Darmawan Kadek Deni Darmayani Kadek Erna Agustini Kadek Geliani Putri Kadek Pratama Dharma Yuda Kadek Yudiana Karismayani, Kadek Ari Ketut Dartia Ketut Srie Marhaeni Julyasih Ketut Yudistira Arli Prasetya Komang Endrawan Sumadi Putra Komang Intan Cahyani Devi Komang Krisna Heryanda Kusuma, I Putu Wira Adi LAUNTU, ANSIR Lubis, Zurlina Luh Anggun Meilani Luh Heny Widiasih Luh Putu Oktaviana Cahya Ningsih Luh Putu Santika Dewi Luh Putu Yuni Hartini Luh Sri Astri Muliantari Luna Waskito, Zakiy Ananda Lutfiyah, Yoni Nur M. Rudi Irwansyah Made Amanda Dewanti, Made Amanda Made Ary Meitriana Made Pasmi Yuliani MADE PUTRI ARIASIH Made Putri Ariasih Made Tedi Kurniawan Mahartana, Ida Bagus Putu Putra Mahendra, Ida Wayan MANUABA, Ida Bagus Ngurah Sidharta Marthen Madai MASTIASIH, Made Meitriana, Made Ary Mulyawan, I Putu Arya Ni Kadek Dwi Asriani Ni Kadek Feby Valentina Anggie Mulyani Ni Kadek Sinarwati NI KADEK SINTYA DEWI Ni Luh Ina Handariani Ni Luh Ina Handariani Ni Luh Wayan Sayang Telagawathi Ni Made Ary Widiastini Ni Made Erawati Ni Made Suci Ni Made Sukerti Ni Nyoman Ayu Trisnayanthi Ni Nyoman Yulianthini Ni Putu Evi Ardyani Ni Putu Setia Dewi Ni Putu Yunita Prissilia Dewi Ni Wayan Ayu Santi . Niluh Nugrahaning Widhi Ningrat, Bisma Noor, Laili Savitri Nur Ayu, Luh Nyoman Fajar Nurnaningsih, Rita Pamungkas, Luky Pande Ni Ketut Santi Pande Putu Dharma Praja Dinatha Pradhana, I Made Aswin Pradyana, Ketut Yoga Prasetya, Ketut Yudistira Arli Pratiwi, Ni Putu Riyoni Cahya Puspayanti, Ketut Wida Putra, Gede Junana Putra, I Gede Angga Adnyana Putri Jayanti, Ni Kadek Cinta Eka Putri, Vanesa Febriyana Putu Agnes Irmayanti Putu Agus Arta Setiawan Putu Budi Adnyana Putu Dody Prayoga Putu Ermayanti Putu Indah Rahmawati Putu Indra Christiawan Rahutama Atidira Rajasa, Gede Kusuma rifatul maisaroh Safhira, Dea Sangging, Wayan Devin Amabel Sanjaya, Pattama Putta Laksmi saputra, ferry dhita Sari, Ida Ayu Kade Devita Shima Audry Efendy Siti Aisyah Sora Dipa, Putu Sucipto, Bambang SUPADMI, Ni Nyoman Sri Suparyawan, I Wayan Eka Jata Suriantini, Ni Putu Susriyawati, Ketut Ade Triadi, I Komang Agus Trianasari Ulfa Reniyanti Ulfa, Shazkia Maria Utama, Sanjita Wira Tri Waisnayanti, Ni Putu Ayu Liana Wayan Agus Parta Sumarta Widhi, Niluh Nugrahaning Widiasih, Luh Heny Widiastuti, Bayu Retno Widiawan, I Made Widya Jayananda Wiguna, Anak Agung Gde Suyoga Wijaya, Bagus Kusuma Wijaya, Dewa Made Satria Wira Purnawan, I Komang Agus Wiyata Putra, I Dewa Putu Gede Yasa, Gede Darmika Yudiatmaja, Fridayana Yuliani, Made Pasmi Yulita Londa