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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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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PENGENDALIAN INTERN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Daerah Kabupaten Buleleng) ., Kadek Hengki Primayana; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.2492

Abstract

Akuntabilitas dapat diwujudkan melalui laporan keuangan pemerintah daerah. Laporan keuangan haruslah bersifat andal agar dapat dipercaya oleh penggunanya. Pelaporan keuangan pemerintah daerah Kabupaten Buleleng menjadi menarik untuk dikaji karena selama tahun 2007-2011, LKPD Kabupaten Buleleng tidak pernah mendapatkan opini Wajar Tanpa Pengecualian (WTP). Tujuan dari penelitian ini adalah untuk mengetahui: 1) pengaruh kapasitas sumber daya manusia terhadap keterandalan pelaporan keuangan pemerintah daerah Kabupaten Buleleng, 2) pengaruh pengendalian intern akuntansi terhadap keterandalan pelaporan keuangan pemerintah daerah Kabupaten Buleleng, 3) pengaruh pemanfaatan teknologi informasi terhadap keterandalan pelaporan keuangan pemerintah daerah Kabupaten Buleleng, 4) pengaruh pengawasan keuangan daerah terhadap keterandalan pelaporan keuangan pemerintah daerah Kabupaten Buleleng, dan 5) pengaruh kapasitas sumber daya manusia, pengendalian intern akuntansi, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah terhadap keterandalan pelaporan keuangan pemerintah daerah Kabupaten Buleleng. Penelitian ini merupakan jenis penelitian kuantitatif yang lokasi penelitiannya dilakukan di masing-masing SKPD Kabupaten Buleleng. Pengumpulan data dilakukan dengan menggunakan kuesioner yang dikirim dan diambil sendiri oleh peneliti terhadap responden yang berjumlah 183 orang yang tersebar di subbagian keuangan pada SKPD Kabupaten Buleleng. Untuk analisis data dilakukan dengan analisis regresi linear berganda dengan bantuan program SPSS. Hasil dari penelitian ini adalah 1) memadainya kapasitas sumber daya manusia berpengaruh terhadap meningkatnya keterandalan pelaporan keuangan pemerintah daerah, 2) pengendalian intern akuntansi yang baik berpengaruh terhadap meningkatnya keterandalan pelaporan keuangan pemerintah daerah, 3) tingginya pemanfaatan teknologi informasi berpengaruh terhadap meningkatnya keterandalan pelaporan keuangan pemerintah daerah, dan 4) pengawasan keuangan daerah yang baik berpengaruh terhadap meningkatnya keterandalan pelaporan keuangan pemerintah daerah.Kata Kunci : Sumber daya manusia, pengendalian intern akuntansi, teknologi informasi, pengawasan, keterandalan Accountability could be realized through local government financial reports. Financial reporting should be reliable in order to be trusted by its users. The financial report of the local government of Buleleng Regency became interesting to study because during the years 2007-2011, financial report of the local government of Buleleng regency never got unqualified opinion.The purpose of this study was to determine: 1) The effect of human resource capacity to the reliability of financial report of Buleleng regency, 2) The effect of internal accounting controls to the reliability of financial reporting of Buleleng Regency Government, 3) The effect of the use of information technology to the reliability of financial reporting Buleleng Regency Government, 4) The effect of regional financial oversight to the reliability of financial reporting Buleleng Regency Government, and 5) The effect of human resource capacity, internal accounting controls, the use of information technology, and regional financial oversight to the reliability of financial reporting Buleleng Regency Government. This research was a quantitative research study conducted at the location of each SKPD Buleleng. The data was collected by using a questionnaire that was sent and taken by the researcher to the respondents, amounting to 183 people, spread across financial subsections on SKPD Buleleng. The data analysis was done with a multiple linear regression analysis with SPSS. The results of this study were 1) adequate human resource capacity increasing effect on the reliability of the local government financial reporting, 2) good internal accounting control effect on increasing the reliability of the local government financial reporting, 3) high utilization of information technology affect the reliability of the local government financial reporting, and 4) a good financial supervision influential in raising the reliability of the local government financial reporting.keyword : human resources, internal accounting control, information technology, control, reliability
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2009-2013 ., Kadek Lisa Damayanti; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4635

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pengungkapan Corporate Social Responsibility pada perusahaan pertambangan yang terdaftar di BEI tahun 2009-2013. Variabel-variabel yang digunakan dalam penelitian ini pengungkapan CSR, ukuran perusahaan, profitabilitas, leverage, dan ukuran dewan komisaris. Metode pengambilan sampel dilakukan dengan teknik purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari IDX tahun 2009-2013. Untuk pengujian data digunakan uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis, selanjutnya dilakukan interpretasi atas hasil uji tersebut. Hasil analisis data menunjukkan bahwa, (1) ukuran perusahaan tidak berpengaruh terhadap pengungkapan CSR, (2) profitabilitas tidak berpengaruh terhadap pengungkapan CSR, (3) leverage tidak berpengaruh terhadap pengungkapan CSR, (4) ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan CSR, (5) ukuran perusahaan, profitabilitas, leverage dan ukuran dewan komisaris berpengaruh secara simultan terhadap pengungkapan CSR. Kata Kunci : CSR, ukuran perusahaan, profitabilitas, leverage, ukuran dewan komisaris This study was aimed at finding out the factors that influence the expression of corporate social responsibility in mining corporations registered in Indonesia Stock Exchange in 2009- 2013. The variables used in this study were CSR, corporation size, profitability, leverage, and board of commissioner size. The sample was selected by purposive sampling technique. The data used were of secondary data type obtained from IDX in 2009-2013. To test the data descriptive statistics, classical assumption testing, hypothesis testing were used, followed by interpretation of the results of testing. The results of data analysis showed that (1) corporation size does not have an effect on CSR expression, (2) profitability does not have an effect on CSR expression, (3) leverage does not have an effect on CSR expression, (4) board of commissioner size does not an effect on CSR expression, (5) corporation size, profitability, leverage, and board of commissioner size affect simultaneously on CSR expression. keyword : CSR, corporation size, profitability, leverage, board of commissioner size
Peran Financial Technology pada UMKM: Peningkatan Literasi Keuangan Berbasis Payment Gateway Wardani, Ayu Putu Yulia Kusuma; Darmawan, Nyoman Ari Surya
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.
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) Surya Dharmawan, Nyoman Ari
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.
Good Governance di Desa Adat Banjar: Transparansi Dana Krama Tamiu Widiartana, Ngurah Kaler; Darmawan, Nyoman Ari Surya
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. 
Implementasi Konsep Tri Hita Karana (THK) Dalam Pengelolaan Keuangan Desa Adat Selat Pandan Banten Santosa, Made Satria Wira Adi; Darmawan, Nyoman Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28502

Abstract

This study aims to understand how the implementation of the Tri Hita Karana (THK) concept in financial management of the Pandan Strait Village of Banten. This research was conducted in the Adat Selat Pandan Banten Village, Sukasada District, Buleleng Regency, Bali. This research uses qualitative research methods and this type of research is descriptive qualitative. The data sources of this research are primary data and secondary data. Data collection in this study was carried out through interviews, observation and documentation. The data analysis technique used in this research is data collection, data reduction, data presentation, and conclusion confirmation. The result of this research is that the Pandan Strait Village of Banten is guided by the concept of Tri Hita Karana (THK), it has been regulated in awig-awig Desa Adat Selat Pandan Banten. To carry out its activities, the Strait of Pandan Banten Traditional Village needs funds allocated for 3 ways, namely Parahyangan Pawongan and Palemahan. The financial management process of the Desa Adat Selat Pandan Banten consists of 4 stages, namely planning, budgeting, implementation, reporting and accountability and accountability which have been carried out in a transparent and accountable manner. 
Pengaruh Tingkat Literasi Keuangan Terhadap Kinerja Pengelolaan Keuangan pada Koperasi Simpan Pinjam di Kabupaten Buleleng Utami, Komang Gita Asri; Dharmawan, Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28009

Abstract

This study was conducted with the aim to determine the effect of the level of financial literacy on the performance of financial management in Savings and Credit Cooperatives in Buleleng Regency. This research is a quantitative study,pwhere the data used in this study are primary data where primary data is collected through questionnaires and measurement techniques used are Likert scale techniques. This research was carried out in Buleleng Regency. Theesampling technique in this study is the purposive sampling technique, so that a sample of 50 KSP is obtained and 3 people are selected in the financial department as respondents so that 150 management and savings and loan collectors are obtained. The data obtained will be analyzed using several data analysis techniques with statistical tests usingg the SPSS version 23.0 computer program, namely: descriptive statistical tests, instrument quality tests, classic assumption tests, hypothesis tests,aand coefficient of determination tests (R2). After conducting various statistical tests and hypothesis testing with the t statistical test, the results of the hypothesis test show that the knowledge variable (X1) has a positive and significant effect on financial management performance on KSP, the understanding variable (X2) has a positive and significant effect on management performance finance on KSP, and the application variable (X3) has a positive and significant effect on financial management performance on KSP. 
Accounting Of Barapan Kebo: "Determining The Price Of Sales" (Empirical Study In Sumbawa Besar District, West Nusa Tenggara) Narayana, Kadek; Dharmawan, Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.27950

Abstract

This research is carried out with the aim to know how the process of determining the price of sale of Buffalo on Barapan Kebo customary in Sumbawa Besar regency. The research method on this study uses qualitative methods with the presentation of data based on theoretical frameworks that have been compiled previously. The results of this research show that: the price determination of the sale of buffalo on the customary activities of Barapan Kebo is determined by several criteria that are trusted by the community in Sumbawa Besar District namely: (1) The speed of the buffalo in running and how often the buffalo won the race, (2) with attention to the number and location of the Unyang-unyang(Whirlpool) on the buffalo as a marker of the power of the Buffalo in a run (3) by paying attention to the color from the tail end of the buffalo as a marker of Buffalo stability, (4) and the belief of Buffalo at a high price will give a good saplings to follow the activities of the Barapan Kebo. 
Akuntabilitas Pengelolaan Dana Program Mahasiswa Wirausaha (PMW) Universitas Pendidikan Ganesha Didanai Tahun 2019 Antari, Kade Wiwik; Dharmawan, Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28241

Abstract

 Student’s Entrepreneurship Program is a program for college which aimed for student by providing facilities in the form capital assistance and business assistance so that students are able to build their own businesses. This research aims to reveal the accountability of Student’s Entrepreneurship Program management funds in Undiksha. This research used qualitative aprroach. Data obtained by interviews, observation, and documentation studies, then analyzed through stages namely data reduction, data display, and conslusion drawing. The analyzed aspects are several steps of financial management namely planning step, actuating step, reporting and responsibility step, and controlling step. The result of the research is that management funds of Student’s Entrepreneurship Program, students haven’t yet applied the accountability principle because in reporting step, student still increase the expenditure amount, manipulate sales amount, and create fiction transaction documents.   
Efektivitas Sanksi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Tingkat Penghasilan Wajib Pajak sebagai Variabel Pemoderasi di Kabupaten Buleleng Mahendra, Made Ardi; Dharmawan, Nyoman Ari Surya
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.
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