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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi 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 CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Penelitian Pendidikan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi Community Services: Sustainability Development Lentera Negeri
Ari Surya Darmawan
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementasi Core Values AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaftif, dan Kolaboratif) Dalam Mencegah Gratifikasi Studi Kasus (PT. Bank Rakyat Indonesia Tbk. Kantor Cabang Singaraja) Bayuna, Gede Riko; Darmawan, Nyoman Ari Surya; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 03 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i03.76751

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Implementasi Core Values AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaftif, dan Kolaboratif) Dalam Mencegah Gratifikasi di PT. Bank Rakyat Indonesia Tbk Kantor Cabang Singaraja. Terjadinya tindak gratifikasi pada proses penyaluran pinjaman oleh nasabah kepada bagian Mantri selaku marketing perusahaan menjadi sangat urgent untuk diteliti sehingga peneliti dapat mengetahui bagaimana praktik gratifikasi pada sektor perbankan.  Core Values AKHLAK dijadikan pedoman dalam bekerja, dan Sistem Pengendalian Internal dalam merespon tindakan gratifikasi. Rumusan masalah mencakup pertanyaan mengenai Bagaimana Implementasi Core Values AKHLAK Dalam Mencegah Gratifikasi. Tujuan penelitian ini adalah memberikan sumbangsih terhadap pengembangan ilmu akuntansi terkait fraud dan sistem pengendalian internal perusahaan. Kesimpulan, Implementasi Core Values AKHLAK mampu mencegah terjadinya gratifikasi yang didukung dengan sistem pengendalian internal perusahaan dalam merespon tindak gratifikasi. Saran perlu dilakukannya penelitian lebih dalam dari sudut pandang berbeda sehingga dapat menambah referensi pengembangan ilmu terkait fraud atau gratifikasi.    
Portrait of the Management of Tenganan Pegeringsingan Traditional Village DARMAWAN, Nyoman Ari Surya; SANCAYA, I Wayan Werasmana
Community Services: Sustainability Development Vol. 1 No. 2 (2024): Community Services: Sustainability Development (March - June 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v1i2.79

Abstract

The village regulations (awig-awig) of Tenganan Pegeringsingan Traditional Village are supported by the 1945 Constitution and the Provincial Regulation of Bali, thus giving them clear legal authority. These regulations serve to organize, protect, resolve conflicts, and guide the entire community, as well as to develop cultural values that align with local traditions. Although traditional villages are generally seen as social organizations based on the Kahyangan Three and the Tri Hita Karana philosophy, Tenganan maintains a strong adherence to the Rwabhineda philosophy, which originates from the pre-Hindu era. The authority of the traditional village demonstrates a claim of superiority over autonomous power. This autonomy is essentially a reflection of an anthropological construct that has evolved over centuries. Additionally, such regulations automatically provide social control for the Tenganan Pegeringsingan Traditional Village, both preventively and curatively. Organizationally, Tenganan Pegeringsingan has its own leadership mechanism characterized by authenticity and seniority, which fosters a democratic climate. Although seniority is the basis for determining positions, the traditional council does not act arbitrarily. There is a mechanism called "sangkep" or monthly deliberation, which allows all village members to express their opinions. This mechanism automatically creates a collective leadership style, ensuring that power and authority are always based on the regulations (awig-awig) and collective decisions.
Menguak Motif Dibalik Initial Public Offering Studi pada PT Lovina Beach Brewery Tbk Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.89358

Abstract

This research examines the business journey of PT Lovina Beach Brewery Tbk, an alcoholic beverage industry company operating in Bali, as well as the reasons and motives of the company in carrying out its Initial Public Offering (IPO). The research method used is qualitative with a descriptive approach. Data were collected through in-depth interviews, document analysis, and observations of the dynamics at the business location and the company's environment. Data analysis was performed using triangulation techniques to ensure the validity and reliability of the findings. The main focus of the research is the socio-cultural aspects of Bali, which are very influential in the IPO process and the company's motivation for conducting the IPO. This research found that social, cultural, and religious aspects have significant implications for the company's business journey from its inception to the IPO. This research found three main motives in the implementation of PT Lovina Beach Brewery Tbk's IPO, namely: (1) funding motives for expansion and increased production capacity, (2) motives for increasing company prestige related to strengthening image and branding through stock listing on the stock exchange, and (3) synergy motives with sister companies within the group through cross-ownership. This research contributes to the development of IPO motive theory and provides considerations for business actors in the mikol industry in IPO strategies with local wisdom, as well as for the government or capital market authorities in formulating policies related to the strictly regulated mikol industry.
Menguak Motif Dibalik Initial Public Offering Studi pada PT Lovina Beach Brewery Tbk Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.89358

Abstract

This research examines the business journey of PT Lovina Beach Brewery Tbk, an alcoholic beverage industry company operating in Bali, as well as the reasons and motives of the company in carrying out its Initial Public Offering (IPO). The research method used is qualitative with a descriptive approach. Data were collected through in-depth interviews, document analysis, and observations of the dynamics at the business location and the company's environment. Data analysis was performed using triangulation techniques to ensure the validity and reliability of the findings. The main focus of the research is the socio-cultural aspects of Bali, which are very influential in the IPO process and the company's motivation for conducting the IPO. This research found that social, cultural, and religious aspects have significant implications for the company's business journey from its inception to the IPO. This research found three main motives in the implementation of PT Lovina Beach Brewery Tbk's IPO, namely: (1) funding motives for expansion and increased production capacity, (2) motives for increasing company prestige related to strengthening image and branding through stock listing on the stock exchange, and (3) synergy motives with sister companies within the group through cross-ownership. This research contributes to the development of IPO motive theory and provides considerations for business actors in the mikol industry in IPO strategies with local wisdom, as well as for the government or capital market authorities in formulating policies related to the strictly regulated mikol industry.
Pengaruh Transformasi Perbankan Terhadap Harga Saham Sektor Perbankan: Studi Kasus Pada Sektor Perbankan Di BEI Periode 2019-2021 Ady Maha Dipha, Kadek Bagus; Darmawan, Nyoman Ari Surya
Jurnal Akuntansi Profesi Vol. 15 No. 03 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i03.53189

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Return On Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequancy Ratio (CAR) terhadap harga saham pada perusahaan perbankan yang listing di Bursa Efek Indonesia (BEI) periode 2019-2021. Dalam menentukan sampel penelitian ini menggunakan purposive sampling. Berdasarkan hasil dari purposive sampling penelitian ini mendapatkan 10 perusahaan perbankan yang dapat digunakan sebagai sampel penelitian. Data yang digunakan dalam penelitian ini bersumber dari data sekunder yang diakses melalui website dari BEI. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa ROA berpengaruh positif tidak signifikan terhadap harga saham, BOPO berpengaruh negatif tidak signifikan terhadap harga saham, dan CAR berpengaruh positif signifikan terhadap harga saham. Penelitian ini diharapkan memberikan kontribusi sebagai bahan evaluasi bagi investor yang ingin melakukan investasi pada saham perusahaan perbankan.
Does the Level of Religiosity Determine Budgetary Slacks Behavior as the Result of Superrior Pressure Made Aristia Prayudi; Nyoman Ari Surya Dharmawan
Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i2.21

Abstract

This study aimed to investigate budgetary slack behavior due to obedience pressure to authority in governmental organization. This study also evaluates the role of religiosity in determining budgetary slack creation in such situation. The results of experiment with 64 undergraduate students as participants indicate that majority of participants obeyed the order of their immediate superior to create budgetary slack in violation of organization policy. This study also found that participants’ level of religiosity do have impact on their actual behavior to create budgetary slack. Participants with high level of religiosity are documented to create smaller amount of budgetary slack than those who have low level of religiosity when faced with obedience pressure from their superior.
Pengaruh Earning Per Share, Current Ratio, Net Profit Margin, Dan Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Pada Tahun 2018-2022 Prayitna, Hary; Nyoman Ari Surya Dharmawan
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.80368

Abstract

This research aims to analyze the effect of Earning Per Share, Current Ratio, Net Profit Margin, and Debt to Equity Ratio on stock prices in mining companies listed on the IDX in 2018-2022. The type of research used in this research is the causal relationship between variables. This research aims to test the hypothesis proposed to explain the variables. This research uses four independent variables and one dependent variable for go-public companies which is operating in the mining sector on the Indonesia Stock Exchange (BEI) in 2018-2022. The independent variables used are Earning Per Share (EPS), Current Ratio (CR), Net Profit Margin (NPM), and Debt to Equity Ratio (DER), while the dependent variable in this research is stock price. The result of this research states that Earning Per Share (EPS), Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on stock prices simultaneously, while Net Profit Margin (NPM) has no significant effect on stock prices. Keywords: Earning Per Share; Current Ratio; Net Profit Margin; Debt to Equity Ratio; and Share Price
The Role of Tax Avoidance and Sustainability Reporting in Mediating the Influence of Board Diversity on Financial Performance Febrianti, Pande Kadek Vina; Purnamawati, I Gusti Ayu; Darmawan, Nyoman Ari Surya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4483

Abstract

This study examines companies in Indonesia Stock Exchange (IDX), specifically those operating in the financial sector during the years 2020 to 2023. It offers an in-depth perspective concerning the correlation of board diversity and financial performance, considering tax avoidance and sustainability reporting as mediating factors. The study sample consists of 156 observations, selected through a purposive sampling method under a non-probability sampling approach. Secondary data were gathered through document analysis and literature review. Panel data was utilized for analysis, and carried out with the assistance of STATA software. It was found that board diversity does not play a significant role in influencing financial performance. Moreover, tax avoidance and sustainability reporting do not play a statistically significant mediating role in the correlation between board diversity and financial performance among financial sector companies listed on the IDX during the 2020-2023
Efektivitas Kebijakan Pemutihan Dan Pembebasan Bea Balik Nama Kendaraan Bermotor Pada Penerimaan Pajak Kendaraan Bermotor I Gede Pasek Astika; Nyoman Ari Surya Dharmawan
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.96327

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas kebijakan pemutihan dan pembebasan bea balik nama kendaraan bermotor pada penerimaan pajak kendaraan bermotor Provinsi Bali tahun 2019 – 2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif, melalui teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi yang nantinya data yang diperoleh akan dianalisis mengunakan analisis efektivitas. Subjek pada penelitian ini adalah Badan Pendapatan Daerah Provinsi Bali, dan objek pada penelitian ini adalah kebijakan pemutihan dan pembebasan bea balik nama kendaraan bermotor yang dilihat dari tingkat efektivitas pada penerimaan pajak kendaraan bermotor Provinsi Bali. Berdasarkan hasil penelitian yang dilakukan, peneliti menyimpulkan bahwa tingkat efektivitas kebijakan pemutihan dan pembebasan bea balik nama kendaraan bermotor menunjukan kriteria sangat efektif dengan persentase sebesar 110% pada tahun 2019, mengalami kenaikan sebesar 8,2% pada tahun 2020 dengan persentase sebesar 118,2%, sedangkan pada tahun 2021 mengalami penurunan yang disebabkan karena kenaikan dan penurunan nominal target yang ditentukan oleh BAPENDA Provinsi Bali dan tercadinya Pandemic Covid-19 yaitu sebesar 5,2% dengan persentase sebesar 113%, pada tahun 2022 mengalami peningkatan sebesar 2% dengan persentase 115%, pada tahun 2023 mengalami peningkatan sebesar 1% dengan persentase 116%. Kata Kunci: Pajak Kendaraan Bermotor, Tingkat Efektivitas, Pemutihan, Pembebasan Bea Balik Nama Kendaraan Bermotor
Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) (Studi Pada Kabupaten Buleleng): (Studi pada Kabupaten Buleleng) Gede Wiranata, Pande; Ari Surya Darmawan, Nyoman
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.98251

Abstract

This study aims to examine the influence of tax socialization, the quality of tax officer services, and taxpayer awareness on the compliance of Rural and Urban Land and Building Tax (PBB-P2) taxpayers in Buleleng Regency. The research method used is causal associative with a quantitative approach. The sample size in this study consists of 100 respondents. The sampling technique employed is purposive sampling. Data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 25. The results of this study reveal that tax socialization has a significant positive effect on taxpayer compliance, the quality of tax officer services has a significant positive effect on taxpayer compliance, and taxpayer awareness also has a significant positive effect on taxpayer compliance
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 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 . 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 . Gede Wiranata, Pande 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 Kadek Yoga Sanjaya 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 Putu Laksmana Narayana 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 . Kadek Yuda Mahardika Ketut Aristina Dewi . Ketut Lanang Saputra . Ketut Susiani 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 Luh Wawas Wati M Tantowi Jauhari Nadlari . M.Or. S.Pd. Gede Eka Budi Darmawan . 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 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 Nabilla Dhiya Fitriana Nadia Septiana Putri . Narayana, Kadek Negara, Dhimas Putra Ngurah Kaler Widiartana Ni Gusti Ayu Nila Suciadnyani 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 Ayu Asih Tirta Devi 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 Yasa , I Nyoman 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 Putu Yunartha Pradnyana Putra Raden Mohamad Herdian Bhakti Raga Fahmy Darmawan . Rahayuni, Ni Putu Vira Sinta Rindiani, Putu Novi Robin Gita Mandira . Santosa, Made Satria Wira Adi Saputra, Komang Trisnawa Tanty, Giokvannie Vernaya 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