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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Journal of Economics, Business, and Government Challenges Widya Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Tourism Economics and Policy Lentera Negeri Jurnal Penelitian Pendidikan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi Community Services: Sustainability Development
Ari Surya Darmawan
Universitas Pendidikan Ganesha
Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Profit Sharing Dalam Program Water Supply Pada Badan Usaha Milik Desa Pandan Harum Desa Selat Kadek Feri Perdana Putra; Nyoman Ari Surya Darmawan
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.v13i01.35585

Abstract

This study aims to determine how the application of a profit sharing system in the water supply program at the BUMDes Pandan Harum, Selat Village. The formulation of the problem in this study is "How is the implementation of the profit sharing system in the clean water supply program at BUMDes Pandan Harum Selat Village?". This study uses qualitative methods with data collection techniques, namely observation, interviews, and documentation. The results showed that BUMDes Pandan Harum applied profit sharing to the water management business unit. This profit sharing is carried out to official villages, traditional villages, BUMDes managers and BUMDes Eka Karya Giri Utama Wanagiri as owners of the springs. It is stated in the AD/ART belonging to BUMDes Pandan Harum that Dinas gets 20%, Adat gets 10% from the water management business unit, while for Eka Karya Giri Utama BUMDes it is considered a contribution cost and is included in operational costs in the financial statements made because there is no agreement related to profit sharing between the two parties
TINGKAT KEAKURATAN PENENTUAN BIAYA PRODUKSI (STUDY COMPARATIF CONVENTIONAL COSTING SYSTEM DENGAN ACTIVITY BASED COSTING SYSTEM) Ari Surya Darmawan
Jurnal Ilmiah Akuntansi dan Humanika Vol. 1 No. 1: EDISI DESEMBER 2011
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i1.300

Abstract

Manajer perusahaan memerlukan informasi yang akurat mengenai biaya produksi.Sistem akuntansi biaya tradisional kurang mampu menyediakan informasi yangmenggambarkan kegiatan perusahaan dan hanya menyajikan informasi pada tahapproduksi. Keterbatasan yang ada dalam sistem akuntansi biaya konvensional, makadikembangkanlah suatu pendekatan baru untuk mengatasi kelemahan-kelemahan tersebutyaitu Activity Based Costing System (ABC System). ABC System memfokuskan aktivitasterhadap pengalokasian biaya overhead pabrik, yang dirancang atas dasar pemikiranbahwa dalam membuat produk yang diperlukan aktivitas dan aktivitas mengkonsumsisumber daya.Kata kunci: biaya produksi, activity based costing
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL PADA PROFESIONALISME KERJA AUDITOR Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi dan Humanika Vol. 2 No. 2: EDISI JUNI 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i2.1677

Abstract

ABSTRAK Auditor harus bisa menunjukan sikap profesionalisme yang tinggi dalam memberikan kontribusi dan pelayanan yang optimal kepada kliennya. Kontribusi dan pelayanan yang diberikan haruslah sesuai dengan etika profesi yang menempatkan kode etik dalam batasan – batasannya, seperti kode etik khusus yakni, kode etik IAPI ( Institut Akuntan Publik Indonesia), dan sebuah prinsip etika profesi dalam Kode Etik Ikatan Akuntan Indonesia menyatakan delapan butir pernyataan yang merupakan hal-hal yang seharusnya dimiliki oleh seorang akuntan yaitu 1) tanggung jawab profesi, 2) kepentingan publik, 3) integritas, 4) obyektifitas, 5) kompetensi, 6) kerahasiaan, 7) prilaku profesional, dan sebuah 8) standar teknis. Selain itu juga, seorang auditor dikatakan profesional apabila memenuhi tiga syarat, yaitu (1) berkeahlian, (2) berpengetahuan dan (3) berkarakter. Dalam meningkat profesionalisme seorang auditor dipengaruhi oleh Banyak faktor yang dapat mempengaruhi kinerja auditor, beberapa diantaranya adalah kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual yang dimiliki oleh alumni itu sendiri. Kata Kunci : Profesionalisme Auditor, Kecerdasan Intelektual, Kecerdasan Emosinal, dan Kecerdasan Spiritual ABSTRACT Auditors should be able to show high professionalism in contributing and optimum service toits clients. Contributions and services provided shall be in accordance with professional ethics code of ethics that puts the limits, such as the specific code, code of ethics IAPI (Indonesian Institute of Certified Public Accountants), and a principle of professional ethics in the Indonesian Accountants Association Code of Ethics states an eight-point statement which are the things that should be owned by an accountant that is 1) professional responsibility, 2) the public interest, 3) integrity, 4) objectivity, 5) competence, 6) confidentiality, 7) professional behavior, and an 8) technical standards. Also, a professional auditor said if it meets three conditions, namely (1) skilled, (2) knowledgeableand (3) character. Increased professionalism in an auditoris influenced by many factors that can affect the performance of auditors, some of which are intellectual, emotional intelligence and spiritual intelligence which is owned by the alumni them selves. Keyword : Auditor professionalism, intellectual intelligence, emotional intelligence, and Spiritual Intelligence
Peran Financial Technology pada UMKM: Peningkatan Literasi Keuangan Berbasis Payment Gateway Ayu Putu Yulia Kusuma Wardani; Nyoman Ari Surya Darmawan
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25947

Abstract

The purpose of this studi was to understand the financial techology in Micro Small and Medium Entreprises in Buleleng Regency, especially in increased financial literacy based on payment gateway. This research used qualitative approach with the type of descriptive approach and also used primary data and secondary data in the form of interviews observations and documentations. The result showing that the role of financial technology could increase financial literacy and made it easier for Micro Small and Medium Entrepreneurs to manage and understans their finances because the technology provided convenience in digital payments. Therefore, it automatically recorded the income of transsaction that occur.
Good Governance di Desa Adat Banjar: Transparansi Dana Krama Tamiu Ngurah Kaler Widiartana; Nyoman Ari Surya Darmawan
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26408

Abstract

This research was conducted to reveal (1) Implementation of the principle of transparency in the management of krama tamiu funds in Banjar Adat Village, (2) The impact received by Tamiu Krama on the collection of Tamiu Krama Funds. Qualitative research methods with a descriptive approach. This study uses primary data and secondary data obtained through interviews, observations, and documentation which are further analyzed by reducing data, presenting data, analyzing data, and drawing conclusions. The results of the study are (1) the Banjar Adat Village in managing the krama tamiu funds is quite transparent because of the openness of the adat village management through paruman activities, (2) the management of the adat village in the management of the adat village government must make an oath or testify in the Pura Desa Adat Banjar to run a good and transparent government, (3) The impact of krama tamiu fund collection is to get protection, security, and assistance in the event of a calamity based on awig-awig, as well as the right to use traditional village facilities, and the close social impact between fellow village manners. 
Fenomena Arisan Lunas di LPD Desa Adat Gesing Putu Wahyu Gunawan; Nyoman Ari Surya Darmawan
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.v11i3.35149

Abstract

Arisan Lunas is a brand new program that has been started by several Village Kredit Institution (LPD) to earn funding resources from village communities, LPD Desa Adat Gesing is one of the LPDs which implemented the Arisan Lunas program in its business activities. The uniqueness of Arisan Lunas with social gathering in general was, when the participant's number issued in the lottery, all member’s obligations would be completed or they were no need to pay dues for the following month. This topic became interesting to study in order to find out: 1) the Arisan Lunas management system at the LPD Desa Adat Gesing, 2) the prospect for the sustainability of the Arisan Lunas program at the LPD Desa Adat Gesing. In this study used qualitative methods. Data were collected through in-depth interview processes, observation, and documentation study. The results of this study state that: 1) Arisan Lunas LPD Desa Adat Gesing is well managed through clear rules and procedures, in finansial records even though it is not in accordance with generally accepted accounting standards but easily understood by employees, and profit calculations that have been planned by the LPD and 2) seen from the financial and non-financial aspects of the Arisan Lunas LPD Desa Adat Gesing program has a prospect of sustainability.
STUDI ANALISIS FAKTOR PENYEBAB DISFUNGSIONAL AUDITOR DAN UPAYA PENANGGULANGAN DISFUNSIONAL AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI (Studi Kasus pada Kantor Akuntan Publik “X” di Wilayah Denpasar, Bali) Nyoman Ari Surya Dharmawan
Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v4i1.4923

Abstract

Penelian ini bertujuan untuk mengetahui faktor yang mempengaruhi disfungsional auditor dan bagaimana cara penanggulangannya. Perilaku audit disfungsional merupakan  tindakan auditor dalam pelaksanaan program audit yang dapat mereduksi kualitas audit secara langsung maupun tidak langsung. Penelitian ini menggunakan pendekatan kualitatif, penelitian kualitatif adalah penelitian yang menggunakan pendekatan naturalistik untuk mencari dan menemukan pengertian atau pemahaman tren tentang fenomena dalam suatu latar yang berkonteks khusus. Dalam rangka menemukan pemahaman mengenai fenomena dalam penelitian ini digunakan paradigma interpretif dengan berusaha untuk menggali dunia apa adanya, dengan pendekatanpengalaman subyektif sendiri. Paradigma ini memasukkan pemikiran filosofis dan sosiologis yang berusaha memahami dan menjelaskan dunia sosial dari titikpandang para aktor yang secara langsung terlibat di dalam proses sosial, sehingga hubungan antara peneliti dengan yang diteliti aktif bersama tidak dapat dipisahkan, bersifat ideografik dan terikat dengan nilai-nilai. Hasil penelitian ini menjelaskan bahwa perilaku disfungsional auditor (1) disebabkan karena adanya konflik kepentingan antar pihak yang terkait dalam penugasan audit. (2) tekanan anggaran waktu dalam penyelesaian laporan keuangan,kopensasi finansial yang diberikan kepada auditor dan (3) keinginan perpindahan auditor sangat mempengaruhi prilaku disfungsional auditor. Utuk bentuk penanggulangannya sangat diperlukan peranan pemerintah dalam hal ini IAI yang menentukan regulasi dan sangat ampuh dalam menekan prilaku disfungsional auditor.
PENGEMBANGAN MODEL STRUKTUR PENGENDALIAN INTERN BERBASIS MODAL SOSIAL UNTUK MENCEGAH KEBANGKRUTAN LEMBAGA PERKREDITAN DESA (LPD) DI BALI Anantawikrama Tungga Atmadja; Nyoman Ari Surya Darmawan; Nyoman Trisna Herawati
Jurnal Ilmu Sosial dan Humaniora Vol. 5 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v5i1.8281

Abstract

Abstrak Sebagai lembaga bentukan desa pakraman, selain memiliki fungsi bisnis LPD juga memiliki fungsi sosial untuk memajukan perekonomian desa pakraman beserta seluruh krama-nya. Fungsinya yang penting ini mengakibatkan LPD harus dihindarkan dari permasalahan keuangan yang dapat berujung pada kebangkrutan. Berbeda dengan lembaga keuangan lainnya selain mempergunakan tata aturan organisasi formal, LPD mempergunakan modal sosial yang dimiliki oleh desa pakraman sebagai basis aktivitas operasionalnya. Untuk itu, penelitian ini bertujuan untuk membangun model srtuktur pengendalian intern berbasis modal sosial yang dapat diterapkan pada seluruh LPD di Bali yang dibagi menjadi tiga tahapan penelitian. Pada tahapan pertama ini akan diinventarisir modal sosial apa yang dapat dimanfaatkan untuk memperkuat struktur pengendalian LPD dengan mengetahui, 1) alasan desa pakraman membentuk LPD, 2) hubungan antar para pemangku kepentingan di LPD, dan 3) bentuk penyertaan modal sosial dalam struktur pengendalian intern LPD. Penelitian ini dilakukan dengan metode penelitian kualitatif pada 18 LPD di seluruh kabupaten dan kota madya di Bali. Data dikumpulkan dengan wawancara, observasi partisipasi, dan studi dokumentasi yang selanjutnya dianalisis berdasarkan kerangka teoritik yang telah disusun sebelumnya. Hasil penelitian menujukkan bahwa 1) LPD didirikan berdasarkan instruksi penguasa supra desa sekaligus merupakan kebutuhan krama desa pakraman, 2) pola hubungan antar stakeholder berbasis modal sosial yang dilandasi ideologi Tri Hita Karana, serta 3) modal sosial yang berperan dalam aktivitas operasional sekaligus pelaksanaan struktur pengendalian intern LPD adalah trust, jaringan sosial, dan pranata sosial. . Kata kunci: Lembaga Perkreditan Desa, Model Struktur Pengendalian Intern, Modal Sosial, Tri Hita Karana, Kebangkrutan Abstract As an institution formed by Desa Pakraman, besides having a business function LPD also has a social function to promote the economy of Desa Pakraman and its members. This important functions derive LPD should be avoided from the financial problems that can lead to bankruptcy. Compared to other financial institutions, LPD is ruled by using the formal organization and importantly social capital belonged to Desa Pakraman as the basis of operational activities. Therefore, this study aims to develop a model of internal control structure based on social capital that can be applied to the entire LPD in Bali. This study is divided into three stages of research. In the first stage it will be inventoried what social capital can be used to strengthen the structures of LPD’s control by knowing: 1) the reason of Desa Pakraman in building an LPD, 2) the relationship among the stakeholders in LPD, and 3) form of social capital share in the LPD’s internal control structure. This research was conducted using qualitative method at 18 LPDs in all regencies in Bali. Data were collected through interviews, participatory observation and documentation study. It was then analyzed based on the theoretical framework that has been developed previously. The results showed that 1) LPD was established based on instruction of the ruler of the supra-villages as well as the need of Desa Pakraman, 2) the pattern of relationships among stakeholders was based on social capital with the ideology of Tri Hita Karana, and 3) the social capital involved in operational activities and the implementation of internal control structure of LPD is trust, social networks, and social institutions. Keywords: Lembaga Perkreditan Desa (LPD), model of internal control structure, social capital, Tri Hita Karana, bankruptcy.
Efektivitas Sanksi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Tingkat Penghasilan Wajib Pajak sebagai Variabel Pemoderasi di Kabupaten Buleleng Made Ardi Mahendra; Nyoman Ari Surya Dharmawan
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.29778

Abstract

In order to get the maximum income from Motor Vehicle Tax, it is necessary to have compliance from the taxpayer itself. The level of taxpayer compliance can be affected by the existence of tax sanctions as a preventive effort to curb and deter taxpayers and tax offenders. However, large accumulated tax sanctions often make people with limited income not paying their obligations. Therefore, this study aimed to investigate the effectiveness of tax sanctions on taxpayer compliance with taxpayer income levels as a moderating variable. This research was a quantitative study which used multiple linear regression analysis method with 100 individual taxpayers as the sample. The data were collected using a closed-ended questionnaire with Likert scale. The results show that motor vehicle tax sanctions provide 12.4% effectiveness on taxpayer compliance, while the income level of taxpayers is not a moderating variable that affects the relationship between tax sanctions and taxpayer compliance.
ETIKA, AGAMA, DAN CINTA SEBAGAI MODAL DASAR AKUNTAN DALAM MEMBERANTAS KORUPSI Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi Vol 3 No 1: Juni 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i1.16626

Abstract

ABSTRAKKorupsi dimulai dari suatu tindakan kecil yang akan berakibat besar. Besar kecilnya suatu tindakan korupsi akan berefek dapat meruntuhkan sebuah negara yang besar. Maka diperlukannya tindakan nyata akuntan untuk pemberantasan korupsi. Artikel ini mencoba untuk membahas dengan sudut pandang etika, agama dan cinta akuntan dalam perannya membangun negara dengan pemberantasan korupsi. Kata kunci: Korupsi; Etika; Agama; Cinta ABSTRACTCorruption starts from a small action that will have a big effect. The size of an act of corruption will have the effect of tearing down a large country. So the real action of accountants is needed to eradicate corruption. This article tries to discuss with the perspective of ethics, religion and love of accountants in their role in building the country by eradicating corruption. Keywords: Corruption; Ethics; Religion; Love
Co-Authors ., A.A.Gede Rahadi Aprijana A.A. Ketut JAYAWARSA A.A.Gede Rahadi Aprijana . Abdurrahman . Ady Maha Dipha, Kadek Bagus Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Alim Anak Agung Gede Sugianthara Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anastasia Indah Ayu Purnama . Antari, Kade Wiwik Arzia Biwi . Ayu Kadek Prihartini . Ayu Kadek Prihartini ., Ayu Kadek Prihartini Ayu Putu Yulia Kusuma Wardani Ayu, Ni Luh Ayu Sri Kusuma Dewi Bayuna, Gede Riko Chadina Ari Astiti . Dedi . Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Nyoman Widia Novitasari . Devananda, Ni Putu Hanindita Atika Dharma Cahyadi Dhelia Dayu Anasthasia . Dhimas Putra Negara Dirgayusa Sukma Putra . Dr. Edy Sujana,SE,Msi,AK . Dwija Putri . Edy Sujana Evi Deliana Prastiwi . Febrianti, Pande Kadek Vina Gde Deny LARASDIPUTRA Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . Gede Krisna Saputra . Gede Krisna Saputra ., Gede Krisna Saputra Gede Krisna Wiguna Gede Widiasa . Gunawan, Putu Wahyu Handayani, Putu Ari I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Bhakti Pratama . I Gede Pasek Astika I Gusti Ayu Purnamawati I Gusti Ayu Rindayani . I Gusti Ayu Rindayani ., I Gusti Ayu Rindayani I Kadek Indra Dwi Utama Putra . I Kadek Suranata I Ketut Gunawan . I Ketut Gunawan ., I Ketut Gunawan I Komang Ari Diksani . I Made Angga Parama Artha . I Made Darma Prawira . I Made Pradana Adiputra I Made Widi Hartawan I Made Widi Hartawan . I Nyoman Agus Tri Arnawa . I Nyoman Putra Yasa I Putu Gede Diatmika I Wayan Krisna Aris Saputra I Wayan Werasmana Sancaya Ida Ayu Putu Sastrika . Ida Ayu Rysma Dewi Ida Bagus Diddo Kusuma Jefry Wijaya . Kade Satya Gita Rismawan Kade Wiwik Antari Kadek Arin Prasasti . Kadek Ayu Krisna Dewi . Kadek Evi Ariyantini . Kadek Feri Perdana Putra kadek intan mahayuni, Ni Kadek Juni Asrini . Kadek Lisa Damayanti . Kadek Narayana Kadek Rosiliana . Kadek Tias Raka Putri . Kadek Tias Raka Putri ., Kadek Tias Raka Putri Kadek Tri Jayamanu . Ketut Aristina Dewi . Ketut Lanang Saputra . Khafi Nugraha Iskandar Komang Adi Kurniawan Saputra Komang Alit Trijayanti . Komang Alit Trijayanti ., Komang Alit Trijayanti Komang Ayu Satyaningsih . Komang Gita Asri Utami Komang Nayantara Arya Dinatha Komang Noviriantini . Komang Noviriantini ., Komang Noviriantini Komang Ratih Adiani Giri Komang Sri Endrayani . Lucy Sri Musmini Luh Ardiana . Luh Madori Sekarsari Luh Nanda Yogita Fani . Luh Putu Suriati . Luh Sugiani . Luh Tusna Putri Darmayanti M Tantowi Jauhari Nadlari . Madarina Laili . Madarina Laili ., Madarina Laili Made Ardi Mahendra Made Ariada Made Aristia Prayudi Made Arsa Darmawan . Made Edy Sutawan . Made Edy Sutawan ., Made Edy Sutawan Made Rio Renata Adiyatma Made Satria Wira Adi Santosa Maemunah Mahena, Komang Mahena Mahendra, Made Ardi Manuaba, Ida Bagus Krisnayana Md Budi Sastrawan Wiguna . Md Budi Sastrawan Wiguna ., Md Budi Sastrawan Wiguna Mertyani Sari Dewi ., Mertyani Sari Dewi Mudinillah, Adam Mujayanti Mandasari . Mujayanti Mandasari ., Mujayanti Mandasari Musmini, Lucy Sri Musmini Nadia Septiana Putri . Narayana, Kadek Negara, Dhimas Putra Ngurah Kaler Widiartana Ni Kadek Darmiasih . Ni Kadek Darmiasih ., Ni Kadek Darmiasih Ni Kadek Dewi Asih . Ni Kadek Sinarwati Ni Ketut Alit Rusmadewi Parmad . Ni Ketut Rusmiadi Putri . Ni Luh Damayanti . Ni Luh Gede Erni Sulindawati Ni Luh Kadek Mari Ani . Ni Luh Ketut Jesi Asmarani . Ni Luh Ningsih Partami . Ni Luh Nyoman Ari Udiyanti . Ni Luh Putu Ageng Pradnya Paramita . Ni Luh Putu Ageng Pradnya Paramita ., Ni Luh Putu Ageng Pradnya Paramita Ni Luh Putu Arin Astiari . Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Putu Tri Angga Wandita . Ni Made Ratna Wati . Ni Made Rika Krisna Dewi . Ni Made Suratmi . Ni Pt Intan Putri s . Ni Wayan Ristiani . Ni Wayan Ristiani ., Ni Wayan Ristiani Novita Rahmadani . Nyoman Ari Setiawan Jaya Sasmita . Nyoman Ayu Devi Sri Utami . Nyoman Ayu Devi Sri Utami ., Nyoman Ayu Devi Sri Utami Nyoman Ayu Wulan Trisna Dewi . Nyoman Ida Adriani . Nyoman Ida Adriani ., Nyoman Ida Adriani Nyoman Trisna Herawati Prayitna, Hary Prof. Dr. I Ketut Dharsana,M.Pd . Putra, I Putu Yunartha Pradnyana Putra, Kadek Feri Perdana Putra, Putu Yunartha Pradnyana Putu Adi Putra . Putu Agus Dharma Putra Putu Ayu Ratnayani . Putu Ayu Sita Laksmi Putu Eka Nopiyani . Putu Nila Utami Putu Riana Primayani . Putu Sri Mertayani . Putu Sri Mertayani ., Putu Sri Mertayani Putu Wahyu Gunawan Raga Fahmy Darmawan . Rahayuni, Ni Putu Vira Sinta Rindiani, Putu Novi Robin Gita Mandira . Santosa, Made Satria Wira Adi Saptameyana, Guna Saputra, Komang Trisnawa Suciadnyani, Ni Gusti Ayu Nila Utami, Komang Gita Asri Wardani, Ayu Putu Yulia Kusuma Wayan Arsane Widiartana, Ngurah Kaler Wiguna, Gede Krisna Windy Tresna Gitayani . Windy Tresna Gitayani ., Windy Tresna Gitayani Yundari, Yundari Yunika Debora Galingging Yunista, Viera