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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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Pengaruh Literasi Perpajakan, Sanksi Pajak, dan Digitalisasi Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Singaraja Saputra, Komang Trisnawa; Darmawan, Nyoman Ari Surya; Putra, Putu Yunartha Pradnyana
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.100786

Abstract

This study aims to examine the influence of tax literacy, tax sanctions, and the digitalization of the tax system on individual taxpayers' compliance. This research is classified as quantitative research. The sample consisted of 131 non-employee individual taxpayers who are registered at the KPP Pratama Singaraja and run a business in the city of Singaraja, selected using a purposive sampling technique. The data analysis technique employed was multiple linear regression. The results indicate that tax literacy has a significant positive effect on individual taxpayer compliance. Tax sanctions also have a significant positive effect on individual taxpayer compliance. Furthermore, the digitalization of the tax system significantly and positively affects individual taxpayer compliance. These findings support attribution theory, which suggests that individuals perceive others’ behavior as influenced by both internal and external factors. Future research is recommended to explore other variables such as tax awareness, attitudes toward taxation, experiences with the tax system, social support, and the quality of tax services. Keywords : tax literacy; tax sanctions; tax system digitalization, taxpayer cmpliance
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Khafi Nugraha Iskandar; Nyoman Ari Surya Darmawan
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.101852

Abstract

The goal of this research was to analyze whethere there are affects of firm size, firm growth, and dividend policy towards firm value. This research is done with quantitive method. The research uses secondary data taken form the IDX official website. The total of sample used in this research are 15 firm of property sector that are registered to the stock exchange during the periode of 2021-2023. The sample were chosen through the purposive sampling method. The data were analyzed using multiple regression analyse with the help of SPSS 31. The result of this research show that firm size, firm growth, and dividend policy are not affecting positively towards firm value.
Pengelolaan Dana Desa Dalam Pelaksanaan Pembangunan Di Desa Sangsit Mahena, Komang Mahena; Nyoman Ari Surya Darmawan
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.102268

Abstract

Based on the results of research conducted on the analysis of Village Fund management in relation to development implementation in Sangsit Village, it can be concluded that: Planning is the careful, structured, and thoughtful preparation of concepts for future activities. Planning in Village Fund management is structured periodically and determined in accordance with Village Regulations (PerDes). In an interview with the Sangsit Village Secretary, the first step in planning is the formation of an implementation team, which is held during the Village Development Planning Meeting. Implementation is the stage of realizing the previously developed plan, where all village income and expenditure are managed through the village cash account. Based on observations in Sangsit Village, several development activities were realized in 2024 according to the established plan. Administration is a crucial activity in village financial management, encompassing recording, inventory, and reporting to ensure orderly and effective management. This task is the responsibility of the village treasurer, who is required to record all income and expenditure and prepare a monthly accountability report (LPJ). Based on an interview with Mrs. Made Suryani, as the head of financial affairs of Sangsit Village, she stated that she routinely records the income and expenditure of village funds for development, then compiles them in a monthly report which is submitted in the LPJ forum. Reporting is the delivery of information related to certain activities or conditions to the authorities, while accountability is the obligation to explain and accept the consequences of actions taken. In the reporting stage, the village treasurer still plays an important role because he is tasked with recording the flow of funds in and out. Meanwhile, in the accountability stage, the main role is held by the Village Head who submits a report on the realization of the Village Budget (APB) to the Regent in two stages, namely the first semester and year-end reports. To the people of Sangsit Village, accountability information is conveyed through banners installed at the construction site or in front of the Village Office.  
ASAS EQUITY KENAIKAN TARIF PPN: SEBUAH PERSEPSI Putra Yasa, I Nyoman; Nyoman Ari Surya Dharmawan; Luh Madori Sekarsari
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.v13i3.104022

Abstract

This research aims to reveal the public's perception of equity over the increase in VAT rates which will take effect from early 2025 in accordance with the mandate of Law number 7 of 2021 concerning the harmonization of tax regulations. This research is a qualitative research based on case studies. The informants used are authorities, tax academics who have an understanding of taxation, especially VAT, and business actors who have been registered as taxable entrepreneurs.The results of this study state that there is a fundamental material from the perspective of the authorities, academics and business actors towards the increase in VAT. The authorities said it was natural for VAT to be increased because it is a source of state revenue that has been in need of modernization for 30 years. On the other hand, academics and business actors view that this tariff increase only provides short-term benefits, but will have a long-term impact, especially related to people's purchasing power. In the equity aspect, this increase is seen as reasonable and fair by the authorities, especially when it is associated with state revenue which will later be used for the welfare of the community. However, academics view this justice as pseudo, and can even have an impact on public perception of the authorities.
Persepsi Wajib Pajak Badan Terhadap Penggunaan Core Tax Administration System Dalam Pelaporan SPT Masa : Corporate Taxpayers' Perceptions of the Use of the Core Tax Administration System in Periodic Tax Return Reporting Tanty, Giokvannie Vernaya; Putra Yasa , I Nyoman; Surya Dharmawan, Nyoman Ari
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 6 No. 1 (2026): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v6i1.1258

Abstract

Implementasi Core Tax Administration System dalam pelaporan Surat Pemberitahuan Masa merupakan bagian dari transformasi digital administrasi perpajakan di Indonesia yang bertujuan meningkatkan efektivitas dan transparansi pengelolaan pajak. Penelitian ini menggunakan pendekatan Unified Theory of Acceptance and Use of Technology dengan metode kualitatif melalui wawancara mendalam terhadap wajib pajak badan sebagai pengguna sistem di lingkungan perusahaan. Data dianalisis secara deskriptif dengan mengelompokkan temuan berdasarkan konstruk performance expectancy, effort expectancy, facilitating conditions, dan social influence. Hasil penelitian menunjukkan bahwa dari aspek performance expectancy, sistem dipersepsikan mampu meningkatkan integrasi data perpajakan, memperkuat transparansi informasi, serta mempermudah pemantauan kewajiban pajak melalui fitur pelacakan status dan pre-populated sehingga mendorong keteraturan administrasi. Namun demikian, pada aspek effort expectancy, persepsi kemudahan penggunaan masih dipengaruhi oleh kendala teknis seperti perlambatan server, gangguan akses, kegagalan penyimpanan data, session timeout, serta hambatan login, terutama pada periode mendekati batas waktu pelaporan. Pada aspek facilitating conditions, panduan dan sosialisasi dari otoritas pajak dinilai cukup informatif, meskipun peningkatan stabilitas sistem dan respons teknis yang lebih cepat masih diperlukan. Sementara itu, dari aspek social influence, penggunaan sistem lebih dipengaruhi oleh sifatnya yang wajib sebagai kebijakan pemerintah dibandingkan tekanan lingkungan sosial. Secara keseluruhan, sistem dipersepsikan memberikan manfaat kinerja yang positif, namun optimalisasi penerimaan dan pengalaman pengguna masih bergantung pada perbaikan aspek teknis serta penguatan dukungan instansi.
Proses dan hasil pengkajian pembelajaran berbasis pendidikan karakter pada kursus hotel hospital Kadek Suranata; I Ketut Dharsana; I Nyoman Ari Surya Dharmawan
Lentera Negeri Vol. 3 No. 2 (2022): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/99830

Abstract

This Community Service Program aims to strengthen the implementation of Strengthening Character Education in tourism LKP Training through Lesson study models.  There are three main stages implemented in the lesson study program, namely plan, do, and see.  Two classes with a total of 21 and 23 students respectively along with two structures at LKP OTC Bali were appointed as models that opened classes in lesson study activities. Through discussions of curriculum studies and lesson plans, hospitality courses are selected in this program.  Lesson study activities are carried out in two cycles each for each class and   model instructor. The observers of this activity are 65 instructors, OTC management staff throughout Bali as internal observers and academics from Ganesha University of Education as external observers. Data on the instructor’s ability to design, implement and evaluate learning is obtained through guided observation carried out by all observers. Data on the character of religious, discipline, hard work and curiosity of students are measured before the program is implemented and after the program ends. The data were analyzed descriptively and percentage. The results of observations show that there is an increase in the ability of instructors in designing character-based learning activities, implementing KDP, and evaluation abilities in cycle II.  Based on the results of measuring the character of religious, discipline, endurance and curiosity of students participating in the course can be found an increase in all the characters aspect between before and after taking the hospitality course that integrates the strengthening of character education.
Penguatan kualitas pembelajaran berbasis kurikulum OBE melalui lesson study di LPK Kadek Suranata; Gede Eka Budi Darmawan; Nyoman Ari Surya Darmawan; Ketut Susiani; Luh Wawas Wati
Lentera Negeri Vol. 5 No. 2 (2024): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991280

Abstract

Tantangan yang dihadapi LPK pariwisata untuk meningkatkan kualitas lulusan memerlukan upaya untuk melakukan perbaikan kurikulum dan peningkatan kualitas instruksional. Studi ini bertujuan untuk mendeskripsikan hasil pendampingan penguatan kualitas pembelajaran berbasis kurikulum OBE di LPK OTC Bali melalui kegiatan lesson study. Metode kegiatan yang digunakan meliputi lokakarya, workshop, pendampingan unjuk kerja dan FGD. Peserta kegiatan meliputi managamen dan instruktur LPK OTC Bali sebanyak 67 orang dan 120 mahasiswa. Evaluasi terhadap capaian setiap tahap kegiatan diukur melalui metode angket dan penilaian hasil unjuk kerja. Hasil evaluasi pelaksanaan program kegiatan ini menunjukkan bahwa (1) setelah dilaksanakan sosialisasi, pemahaman peserta kegiatan PkM cenderung berada pada tingkat baik sekali dan pada tingkat pemahaman yang baik, (2) hasil workshop pengembangan kurikulum dan perangkat instruksional menunjukkan kemampuan para peserta kegiatan dalam penyusunan kurikulum berbasis OBE pada semua indikator cenderung pada tingkat sangat baik dan baik, dan (3) tingkat kepuasan mahasiswa terhadap kurikulum yang digunakan instruktur serta implementasi intruksional oleh instruktur setelah pelaksanaan dua siklus lesson study pada dua aspek yang diukur dan pada setiap indikator mencapai target yang ditetapkan, yaitu >75%. Hasil tersebut merekomendasikan kepada LPK menggunakan lesson study sebagai metode mengembangkan kurikulum yang lebih relevan dengan kebutuhan industri, meningkatkan kemampuan instruktur serta kualitas intruksional di LPK.
INTEGRASI PRINSIP ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ATAS PRAKTIK KEBERLANJUTAN DALAM PENGELOLAAN BISNIS REAL ESTATE I Kadek Yoga Sanjaya; Anantawikrama Tungga Atmadja; Nyoman Ari Surya Darmawan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.226-241

Abstract

Sustainability practices have become a global issue, yet many companies remain vulnerable in implementing ESG (Environmental, Social, and Governance) sustainability in their business lines. This study aims to provide a deeper understanding of the issues and identify (1) the background behind PT PSS management’s choice of a sustainable concept in business management, (2) the implementation of sustainability practices in business management, and (3) the alignment of the implementation of sustainability practices in business management at PT PSS with ESG principles. The method used in this study is a qualitative approach with a case study of PT PSS, employing an interpretive paradigm. The results show that (1) the background for PT PSS management’s choice of a sustainability concept is based on the company’s internal awareness, the influence of stakeholders, regulatory compliance, and business strategies aimed at enhancing company value, (2) the sustainability practices implemented by PT PSS in business management, from planning to maintenance, have been integrated with environmental, social, and governance initiatives, and (3) PT PSS has met ESG criteria and is in accordance with the ten ESG standards issued by the Ministry of Finance of the Republic of Indonesia. The implications of this study reveal the positive impacts received by PT PSS, the environment, and the community through the application of sustainability practices, and it is hoped that companies in Indonesia will start to integrate ESG principles into their business operations.
Peran Komisaris Independen dalam Memoderasi Thin Capitalization, Financial Distress dan Kepemilikan Asing Terhadap Agresivitas Pajak Ni Gusti Ayu Nila Suciadnyani; Nyoman Ari Surya Darmawan; I Gusti Ayu Purnamawati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2727

Abstract

Tax aggressiveness is an important issue that is often associated with companies' efforts to minimize tax burdens through certain strategies. Especially in the context of multinational companies. This study aims to provide empirical evidence on the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness, with independent commissioners as a moderating variable. This study uses a quantitative approach with panel data regression analysis on multinational companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. With a purposive sampling technique, a total of 96 sample companies were obtained in the observation period which were analyzed using STATA software. The results of the study show that thin capitalization and foreign ownership have no effect on tax aggressiveness. While financial distress has a negative effect on tax aggressiveness. In addition, independent commissioners are unable to moderate the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness. This study provides a new understanding that tax aggressiveness decisions are more influenced by internal conditions such as financial distress and the effectiveness of internal supervision than by external pressures. This has an impact on the need for improvements in corporate governance, especially strengthening the role of independent commissioners and aligning financial strategies and tax policies to comply with the principles of compliance and transparency.
Corporate Social Responsibility Sebagai Pemoderasi: Determinan Efisiensi Investasi Ni Luh Ayu Asih Tirta Devi; Nyoman Ari Surya Darmawan; Anantawikrama Tungga Atmadja
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2733

Abstract

This study aims to analyze the effect of ownership structure, financial reporting quality, and corporate governance on investment efficiency, and to test the role of Corporate Social Responsibility (CSR) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The results of the study indicate that ownership structure and financial reporting quality do not have a significant effect on investment efficiency. This condition is thought to be influenced by concentrated ownership, weak monitoring mechanisms, and low reliability of accounting information due to information asymmetry and financial reporting manipulation. In contrast, corporate governance has a positive and significant effect on investment efficiency, indicating the importance of effective managerial supervision. CSR is unable to moderate the relationship between ownership structure and financial reporting quality with investment efficiency, because its implementation is still symbolic and not strategic. However, CSR is able to moderate the relationship between governance and investment efficiency, indicating its role as a governance strengthening tool that encourages transparency, accountability, and more efficient investment decision making. This study presents novelty by showing that CSR is only effective as a moderator in the relationship between governance and investment efficiency, but not in ownership structure and financial reporting quality. The implication is that CSR needs to be integrated strategically to truly strengthen corporate governance and investment efficiency.
Co-Authors ., A.A.Gede Rahadi Aprijana A.A.Gede Rahadi Aprijana . Abdurrahman . 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 I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Bhakti Pratama . I Gede Ria Erawan 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 Jayawarsa, A.A. Ketut Jefry Wijaya . Kade Satya Gita Rismawan Kade Wiwik Antari Kadek Arin Prasasti . Kadek Ayu Krisna Dewi . Kadek Bagus Ady Maha Dipha 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 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 Pande Kadek Vina Febrianti 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 Ari Handayani 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