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Professional Skepticism as an Intervening Variable in the Relationship Between Auditor Competence, Time Budget Pressure and Forensic Expertise with the Auditor's Ability to Detect Fraud Anggreni, Gusti Ayu Dewi; Sujana, Edy; Diatmika, I Putu Gede
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.v6i5.5245

Abstract

Study This aim for analyze influence auditor competence, time budget pressure and expertise forensics to auditor's ability in detect cheating, with skepticism professional as intervening variables. Background study This based on the number of case fraud in report finances that are not detected by auditors, as happened at PT Asuransi Adisarana Wanaartha Life, NMC Health, as well various case abuse financial situation in the Village Credit Institution (LPD) environment in Bali, shows existence weakness in function auditor supervision. This cause question critical about factors that influence auditor effectiveness in identify fraudulent actions. Study This use approach quantitative with type study associative causal. Sample in study This is all auditors at 20 Public Accounting Firms in the Bali region, totaling 136 respondents, were determined through technique sample saturated. Data collected use questionnaire and analyzed with technique SEM-PLS statistics. Variables free in study This consists of from auditor competence, pressure budget time (time budget pressure) and expertise forensics; variables mediation is skepticism professional and variables dependent is auditor's ability in detect cheating. Research result show that auditor competency and expertise forensics own influence positive and significant to auditor's ability in detect cheating. On the contrary, pressure budget time own influence negative to ability In addition, skepticism​ professional proven capable mediate influence competence, pressure time and expertise forensics to ability detect fraud. This means that the higher the professional auditors’ skepticism, increasingly big his abilities in disclose cheating, even though confronted with limitations audit time and complexity. Findings This give contribution theoretical in development of auditor behavior models based on theory attribution and theory dissonance cognitive. In terms of practical, results study This can become input important for Public Accounting Firms in increase audit quality with notice aspect competence, management pressure time and training skill forensics to grow attitude skeptical high professionalism​ in auditor self. With Thus, it is hoped the role of the auditor as guard reliability report finance can walk more optimal.
The Influence of Corporate Social and Environmental Responsibility and Information Technology Investment on Company Value with Corporate Innovation as a Moderation Keristina, Ni Made Deni; Adiputra, I Made Pradana; Sujana, Edy
Advances In Social Humanities Research Vol. 2 No. 4 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i4.217

Abstract

This research aims to determine the influence of several variables, namely (1) CSER and (2) IT investment, on company value, which is moderated by the company innovation variable in mining sector companies listed on the BEI in 2018 - 2022. The population in this study is all mining companies, as many as 76 companies. Sampling used purposive sampling with certain criteria and obtained a sample of 9 companies multiplied by five years of observation to become 45 financial reports. The data collection technique used is a documentation study that analyses the financial reports of mining companies that meet the sample criteria according to the needs of the data to be processed. Data were analysed using the STATA application. The research results found that CSER and IT investment had no effect on company value; company innovation was not able to strengthen the influence of CSER on company value, while company innovation was able to strengthen the effect of IT investment on company value. This research was also conducted on mining companies, considering that the mining sector is closely related to the environment. According to the data previously presented, the value of companies in the mining sector experiences fluctuations, which decrease more frequently each year.  
PERAN SISTEM INFORMASI AKUNTANSI BERBASIS MOBILE BAGI PENINGKATAN KINERJA UMKM Ni Kadek Sinarwati; Edy Sujana; Nyoman Trisna Herawati
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.26-32

Abstract

The presence of a mobile-based Accounting Information System (AIS) for MSMEs is expected to play a role in improving the performance of MSMEs. This study aims to analyze the role of mobile-based AIS for MSMEs. The type of research is qualitative descriptive. The role measurement is done by measuring the performance of MSMEs before and after using AIS in managing their business. AIS plays a role if there are significant differences in MSMEs performance. MSMEs administrative management data is collected by observation, interviews and in-depth interviews. The sample is determined by the quota method and purposive sampling. The data analysis technique used is qualitative descriptive analysis. The results showed that mobile-based AIS plays a role in improving the business performance of MSMEs with indicators after the implementation of AIS MSMEs business administration is more neat and organized than before the implementation of SIA, after the implementation of mobile-based AIS, MSMEs was able to prepare its business financial statements. The ability of MSMEs to compile financial statements has implications for the ease of MSMEs getting financial assistance from banks.
Pengaruh Kejelasan Sasaran Anggaran, Penggunaan Siskeudes, Kompetensi SDM terhadap Akuntabilitas Pengelolaan Dana Desa Dimoderasi Komitmen Organisasi Shanny Logo Buke; Edy Sujana; I Gusti Ayu Purnamawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3438

Abstract

This study aims to analyze the effect of budget target clarity, the use of Sistem Keuangan Desa (Siskeudes), and human resource competence on the accountability of village fund management, with organizational commitment as a moderating variable. This study employed a mixed methods approach through quantitative and qualitative methods. The population consisted of all 160 villages in Kupang Regency. The sampling technique used purposive sampling, resulting in 43 villages across five districts. The total number of respondents was 215, consisting of village heads, village secretaries, heads of affairs, section heads, and chairpersons of the Village Consultative Body. Data were collected through questionnaires, interviews, and documentation, and then analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that budget target clarity had a positive and significant effect on the accountability of village fund management. The use of Siskeudes also had a positive and significant effect on the accountability of village fund management and was the most dominant variable in improving accountability. Human resource competence was proven to have a positive and significant effect on the accountability of village fund management. In addition, organizational commitment was able to strengthen the influence of budget target clarity, the use of Siskeudes, and human resource competence on the accountability of village fund management. These findings indicate that improving village fund accountability is influenced by technical aspects, the quality of village officials, and organizational commitment in carrying out duties transparently, professionally, and responsibly.
Pengaruh Kualitas Sumber Daya Manusia dan Penerapan KEPMENDESA PDTT No 136 Tahun 2022 Terhadap Kualitas Laporan Keuangan (Studi pada BUMDesa di Kecamatan Gerokgak, Seririt dan Banjar) Komang Suartana; Putu Kurniawan; Edy Sujana
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3934

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia dan penerapan Kepmendesa PDTT Nomor 136 Tahun 2022 terhadap kualitas laporan keuangan BUMDesa. Populasi penelitian mencakup seluruh BUMDesa yang masih aktif di Kecamatan Gerokgak, Seririt, dan Banjar dengan jumlah responden sebanyak 136 orang yang terdiri atas Pengawas, Direktur, dan Bendahara BUMDesa, sehingga teknik pengambilan sampel yang digunakan adalah sensus. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan kausal, sedangkan pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Data penelitian dianalisis menggunakan analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan BUMDesa, yang berarti semakin baik kualitas sumber daya manusia maka semakin tinggi kualitas laporan keuangan yang dihasilkan. Selain itu, Kepmendesa PDTT Nomor 136 Tahun 2022 juga berpengaruh positif dan signifikan terhadap kualitas laporan keuangan BUMDesa, karena penerapan regulasi tersebut mampu mendorong peningkatan akuntabilitas, transparansi, dan ketertiban dalam pengelolaan serta pelaporan keuangan BUMDesa. Dengan demikian, peningkatan kapasitas sumber daya manusia dan implementasi regulasi yang konsisten menjadi faktor penting dalam mewujudkan laporan keuangan BUMDesa yang berkualitas dan dapat dipertanggungjawabkan.
Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Dan Kualitas Pelatihan Terhadap Kualitas Laporan Keuangan LPD Kabupaten Jembrana I Made Agus Dwipayana; Edy Sujana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.51759

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan kualitas pelatihan terhadap kualitas laporan keuangan LPD se-Kabupaten Jembrana. Penelitian ini menggunakan rancangan penelitian kuantitatif dengan menggunakan instrumen pengumpulan data berupa kuesioner via google form. Adapun populasi yang digunakan adalah seluruh LPD se-Kabupaten Jembrana. Penentuan sampel menggunakan metode purposive sampling dengan kriteria LPD yang masih aktif dengan kategori sehat dan cukup sehat dan LPD yang sudah mendapatkan pelatihan sebanyak 51 LPD dengan responden adalah ketua LPD dan bendahara LPD didapat sebanyak 102 resonden. Analisis data pada penelitian ini menggunakan analisis deskriptif, pengukuran variabel, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa variabel pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan kualitas pelatihan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kata kunci: Kualitas Laporan Keuangan, Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Kualitas Pelatihan
Pengaruh Sistem Informasi Akuntansi, Inklusi Keuangan dan Pengendalian Biaya Terhadap Kinerja Keuangan Pada Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Buleleng Made Regita Novia Dayanthi; Edy Sujana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 04 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i04.79592

Abstract

Penelitian ini bertujuan untuk menguji pengaruhsistem informasi akuntansi, inklusi keuangan dan pengendalian biaya terhadap kinerja keuanganUMKM di Kecamtan Buleleng. Populasi dalampenelitian ini adalah UMKM di Kecematan Buleleng yang bergerak di sektor perdagangan yaknisebanyak 634 UMKM. Dalam penelitian ini, prosespengambilan sampel menggunakan teknikPurposive Sampling dan juga rumus Slovin,sehingga jumlah sampel yang digunakan berjumlah245 responden. Penelitian ini menggunakan jenisdata kuantitatif dengan menggunakan sumber dataprimer. Metode pengumpulan data menggunakankuisioner dengan melakukan penyebaran kuesioneryang diukur menggunakan skala likert. Pengolahandata dalam penelitin ini menggunakan bantuanprogram SPSS. Data yang sudah terkumpul dalampenelitian ini kemudian dilakukan pengujian terlebihdahulu dengan uji statistik deskriptif, uji kualitasdata, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa: sistem informasiakuntansi, inklusi keuangan dan pengendalian biayaberpengaruh positif dan signifikan terhadap kinerjakeuangan UMKM di Kecamatan Buleleng.
Analisis Pengaruh Fraud Hexagon Model Terhadap Financial Statement Fraud : (Studi Kasus Perusahaan BUMN yang Terdaftar di BEI Sektor Infrastruktur Tahun 2020-2023) I Gede Ngurah Wira Dharma; Edy Sujana; I Gede Putu Banu Astawa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 17 No. 01 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v17i01.97706

Abstract

This study explored the application of the Fraud Hexagon Model in detecting indications of financial statement fraud among BUMN infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The model expands upon previous fraud theories by incorporating two additional elements, there are collusion and arrogance. That’s can bringing the total to six analytical components: financial stability, financial target, CEO’s educational background, involvement in government projects, ineffective supervision, auditor rotation, and the CEO's photo frequency in reports. Employing a quantitative, associative approach, this research relied on secondary data sourced from published annual reports. A purposive sampling method was applied, selecting nine BUMN firms and yielding 36 observations across four years. Statistical analysis was carried out using multiple linear regression through SPSS version 26. The empirical findings revealed that financial target, ineffective monitoring, auditor change, and frequent appearance of the CEO’s image positively and significantly influenced the likelihood of fraudulent financial reporting. In contrast, financial stability, government project involvement, and CEO education exhibited a significant negative correlation with such fraud
Analisis Laporan Keuangan BUM-Desa (Studi pada BUMDes ABC, Kecamatan Bebandem, Kabupaten Karangasem) Ida Made Eka Utama; Ni Kadek Sinarwati; Edy Sujana
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9745

Abstract

Penelitian ini menganalisis kualitas laporan keuangan BUMDes ABC, Kecamatan Bebandem, Kabupaten Karangasem melalui peraturan Keputusan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 136 Tahun 2022 untuk mengukur kesesuaian laporan keuangan BUMDes Tahun 2024. Metode penelitian yang diterapkan adalah deskriptif kualitatif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Data yang diambil akan diinterpretasikan untuk menyajikan informasi yang berkaitan dengan laporan keuangan BUMDes ABC. Data kualitatif yang diperoleh akan di analisis menggunakan langkah-langkah reduksi data, penyajian data, dan penarikan kesimpulan atau verivikasi. Pengecekan keabsahan data menggunakan triangulasi, triangulasi sumber yang dibuktikan dengan mewawancarai informan (Kepala BUMDes ABC, Kecamatan Bebandem, Kabupaten Karangasem, Kepala Desa BUMDes ABC, Kecamatan Bebandem, Kabupaten Karangasem, dan Kepala Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Karangasem). Triangulasi waktu ditunjukkan pada peneliti melaksanakan wawancara dan pengamatan pada periode waktu yang berbeda. Hasil penelitian menunjukkan laporan keuangan BUMDes belum mengacu dengan Kepmendes PDTT Nomor 136 Tahun 2022, karena Bumdes hanya menyajikan neraca, tanpa laporan laba rugi, perubahan modal, arus kas, dan catatan atas  laporan keuangan. Kendala yang dihadapi adalah terbatasnya sumber daya manusia untuk pemahaman akuntansi dan standar pelaporan. Peneliti menyarankan peningkatan kualitas sumber daya manusia melalui pelatihan untuk menjalankan aplikasi berdasarkan Kepmendes PDTT Nomor 136 Tahun 2022 sehingga laporan keuangan yang dihasilkan lengkap. Laporan keuangan berkualitas dapat meningkatkan akuntabilitas, transparansi, dan keberlanjutan usaha. Penelitian ini dapat memberi manfaat pemerintah desa  dan BUMDesa lain untuk memperbaiki kualitas laporan dan pengelolaan keuangan menjadi lebih baik sesuai standar Kepmendes PDTT Nomor 136 Tahun 2022.
Pengaruh Literasi Keuangan, Motivasi Investasi, Risk Tolerance, Dan Media Exposure Terhadap Keputusan Investasi Generasi Z Di Kabupaten Buleleng Putu Vijanitha Datha; Edy Sujana; Ni Kadek Sinarwati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/es90z249

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, motivasi investasi, risk tolerance, dan media exposureterhadap keputusan investasi Generasi Z di Kabupaten Buleleng. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Populasi penelitian adalah Generasi Z berlatar belakang akuntansi di Kabupaten Buleleng dengan jumlah sampel sebanyak 125 responden yang ditentukan melalui teknik purposive sampling. Pengumpulan data dilakukan menggunakan kuesioner skala Likert lima poin yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa literasi keuangan, motivasi investasi, risk tolerance, dan media exposure berpengaruh positif dan signifikan terhadap keputusan investasi Generasi Z di Kabupaten Buleleng. Temuan ini menunjukkan bahwa peningkatan pemahaman keuangan, dorongan investasi, kemampuan mengelola risiko, serta pemanfaatan informasi digital secara bijak dapat meningkatkan kualitas keputusan investasi yang rasional dan terencana.  
Co-Authors A.A. Made Citra Adelia A.A.Rai Niti Darmika Sukawati Adi Yuniarta Adi Yuniarta Agustiawan, Komang Endri Agustina Widyawati Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Andani, Nyoman Tri ANDRIADI, KOMANG DANDY Andriawan, I Gede Dodi Anggreni, Gusti Ayu Dewi Anggreni, Ni Nyoman Sri Anggun Pratiwi Ardhi Anggun Pratiwi Ardhi Anugrah, Gede Fanny Wahyu Ardhi, Anggun Pratiwi Arshantya Maha Astawa, I Gede Putu Banu Ayu Widya Puspitasari, Ida Budi Setiawan, Ketut Rian Cahyadi, Made Feri Claudya Pratiwi, Putu Putri Regina Darmayanti, Ni Luh Putu Ari Dayanthi, Made Regita Novia Desak Nyoman Sri Werastuti Dessy Aryani Devi, Ni Putu Mas Sutra Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Kadek Yulis Diana Dewi, Putu Eka Dianita Marvilianti Dewi, Sumiati Kumala Diatmika, Gede Gede Adi Yuniarta Gede Andika Bayu Saputra Gede Diatmika Gede Etyana Witakusuma Gede Fanny Wahyu Anugrah Gede Fanny Wahyu Anugrah Gst Ayu Ketut Rencana Sari Dewi Herlinda Ayu Wandari, Ni Kadek Hery Widijanto I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Dodi Andriawan I Gede Ngurah Wira Dharma I Gusti Ayu Purnamawati I Gusti Ayu Purnamawati I Kadek Arianta Yasa I Kadek Suartama I Made Agus Dwipayana I Made Ngurah Sudewa Mantik I Made Pradana Adiputra I Nengah Putra Jaya Suryanata I Ni Made Ayu Diah Utari I Nyoman Alit Sugiarthama I Nyoman Jagra Sujatnika I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto Ida Ayu Angge Septiari Ida Bagus Adi Gunawan Ida Bagus Anggeadi Ida Made Eka Utama Indrayani, Ni Komang Dian Indrayani, Ni Wayan Intan Milania Intan Milania Jayanti, Anak Agung Sagung Widya Jayanti, Komang Triska Juliantara I Komang Jumiari, Ni Made Kadek Devi Marheni Kadek Hari Kusuma Kadek Irma Riskiyanti Kadek Suartama Sanjaya Kadek Vanny Panji Putra Kadek Yulis Diana Dewi Keristina, Ni Made Deni Ketut Rian Budi Setiawan Komang Diah Ayu Suarmini Komang Endri Agustiawan komang rosa lyana Komang Sania Widiasari Yumia Komang Suartana Komang Tri Yasrawan Komang Triska Jayanti Larasati, Riska Luh Arshantya Maha Saputri Luh Gede Kusuma Dewi Luh Putu Windiani Luh, Resiani lyana, komang rosa Made Arie Wahyuni Made Aristia Prayudi Made Feri Cahyadi Made Regita Novia Dayanthi Marheni, Kadek Devi MARSINI, NI LUH YENI Meliana, Kadek Lia Muliyana, Septa Murti, Ni Wayan Nadi, Komang Surya Amerta Ni Kadek Herlinda Ayu Wandari Ni Kadek Sinarwati Ni Komang Dian Indrayani Ni Komang Dwi Wiranjani Ni Komang Mita Abdina Sari Ni Komang Sinta Wahyuni Ni Luh Putu Ari Darmayanti Ni Luh Putu Indah Trisna Dewi Ni Luh Yeni Marsini Ni Luh Yuli Candra Dewi Ni Made Ary Widiastini Ni Made Suci Ni Nyoman Sri Anggreni Ni Putu Agustina Widyawati Ni Putu Ayu Amanda Putri Ni Putu Mas Sutra Devi Ni Putu Mas Sutra Devi Ni Wayan Indrayani Ni Wayan Murti Ni Wayan Sri Tresna Egawati Nopia Yudiastuti, Luh Novia, Oky Nurkholisah, Siti Nyoman Ayu Wulan Trisna Dewi . Nyoman Putra Yasa Nyoman Sunarti Nyoman Tri Andani Nyoman Trisna Herawati Oktaviani, Ni Kadek Rina Oky Novia Pasek Wayan Gajen Tatar Purwanti, Ni Luh Putu Eka Putra Yasa Putra, Kadek Vanny Panji Putu Eka Dianita Marvialianti Dewi Putu Hardina Widianing Sari Putu Kurniawan Putu Ngurah Surya Widiantara Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Vijanitha Datha Putu Wika Putrawan Riska Larasati Riskiyanti, Kadek Irma Salsabila, Shofia sania yumia Saputra, Gede Andika Bayu Sari, Ni Komang Mita Abdina Sari, Putu Hardina Widianing Septa Muliyana Shanny Logo Buke Suartha, Putu Firda Sugiarthama, I Nyoman Alit Sukawati, A.A.Rai Niti Darmika Sumiati Kumala Dewi Tatar, Pasek Wayan Gajen Trisna Dewi, Ni Luh Putu Indah Utari, I Ni Made Ayu Diah Widiantara, Putu Ngurah Surya Widyawati, Agustina Windiani, Luh Putu Witakusuma, Gede Etyana Yasa, Nyoman Putra Yasa, Putra Yudiatmaja, Fridayana Yudiatmaja, Fridayana yumia, sania Yuniarta, Adi