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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Media Komunikasi FPIPS Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Dinamika Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science juremi: jurnal riset ekonomi PREVENIRE: Journal of Multidisciplinary Science Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Journal of Finance, Economics, and Business Neraca Manajemen, Akuntansi, dan Ekonomi Management Studies and Business Journal Ekuitas Jurnal Pnedidikan Ekonomi Asian Journal of Management, Entrepreneurship and Social Science Indonesian Journal of Accounting and Governance Jurnal Akuntansi Kontemporer
Ak. S.E. Desak Nyoman Sri Werastuti .
Universitas Pendidikan Ganesha
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Journal : Vokasi: Jurnal Riset Akuntansi

 1   2 
PROSEDUR PENYELESAIAN PEMBIAYAAN MIKRO BERMASALAH PADA PT. BANK SYARIAH MANDIRI KCP BULELENG Tri Wahyuni, Komang; Sri werastuti, Desak Nyoman
Vokasi : Jurnal Riset Akuntansi Vol 2, No 2 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v2i2.1932

Abstract

PROSEDUR PENYELESAIAN PEMBIAYAAN MIKRO BERMASALAH PADA PT. BANK SYARIAH MANDIRI KCP BULELENG   Komang Tri Wahyuni Jurusan Akuntansi Program Diploma III, FEB Undiksha Desak Nyoman Sri werastuti Jurusan Akuntansi Program Diploma III, FEB Undiksha e-mail: komangtriwahyuni66@yahoo.com   Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana prosedur penyelesaian pembiayaan bermasalah pada produk pembiayaan mikro pada PT. Bank Syariah Mandiri KCP Buleleng. Metode pengumpulan data yang digunakan adalah metode observasi, wawancara dan dokumentasi.Analisis data yang digunakan adalah analisis deskriptif kualitatif. Hasil penelitian menyatakan bahwa prosedur penyelesaian pembiayaan bermasalah yang digunakan telah memadai, demikian pula dengan analisis permohonan pembiayaan yang cukup selektif dilakukan dalam upaya menghindari adanya kredit bermasalah. Prosedur penagihan yang digunakan cukup baik karena terlebih dahulu dilakukan pendekatan-pendekatan kepada nasabah. Penyelesaian kredit bermasalah pada PT. Bank Syariah Mandiri KCP Buleleng dapat dilakukan dengan restrukturisasi pembiayaan, novasi, kompensasi, likuidasi, dan subrogasi, serta penyelesaian pembiayaan pada Pengadilan. Kata kunci :Prosedur, Pembiayaan Mikro, Pembiayaan Bermasalah, Bank Syariah.   abstract This study aims to determine how the settlement procedures of financing problems in micro-finance products in PT Bank Syariah Mandiri KCP Buleleng . Data collection method used is the method of observation , interviews and documentation. Analysis data used is descriptive qualitative analysis . The results stated that the settlement procedures for financing problem used is adequate , as well as analysis of the financing request is quite selective in an attempt to avoid the presence of non-performing loans . Billing procedures used quite well as to prior approaches to customers. Resolution of problem loans at PT . Bank Syariah Mandiri KCP Buleleng can be done by restructuring the financing , novation , compensation , liquidation , and subrogation , as well as the completion of financing on the court . Keywords : Procedures , Micro Financing , Financing Troubled , Bank Syariah
Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien Dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern Werastuti, Desak Nyoman Sri
Vokasi : Jurnal Riset Akuntansi Vol 2, No 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v2i1.1066

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh auditor client tenure, debt default, reputasi auditor, ukuran klien dan kondisi keuangan terhadap kualitas audit melalui opini going concern. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI pada periode tahun 2008-2011. Model yang digunakan untuk menguji hipotesis adalah menggunakan Ordinal Logistic Regression (PLUM). Berdasarkan hasil pengujian hipotesis, terbukti bahwa auditor client tenure, ukuran klien, reputasi auditor dan kondisi keuangan tidak berhubungan dengan opini audit going concern, sedangkan debt default berhubungan dengan opini audit going concern. Peneliti memberikan beberapa saran atas keterbatasan yang ditemui selama penelitian dilakukan, yaitu sebagai berikut : (1) Pada penelitian selanjutnya, bisa menambah tahun pengamatan penelitian dan memasukkan variabel lain seperti : strategic action perusahaan, keberadaan komisaris independen dan kepemilikan perusahaan (2) Penelitian selanjutnya dapat meneliti sampel perusahaan dari dua jenis industri atau lebih, sehingga hasil temuan yang didapat bisa mengeneralisir seluruh perusahaan go public di BEI. (3) Menggunakan model kondisi keuangan lainnya, seperti The Zmijeski Model (1984) atau The Springate Model (1978).   Kata Kunci : auditor client tenure, debt default, reputasi auditor, ukuran klien, kondisi keuangan dan opini audit going concern.   ABSTRACT This study aims at analyzing the impact of client tenure auditor, debt default, auditor reputation, client size and financial condition towards auditing quality through auditing going concern opinion. The population of this study was all of the manufacturing companies registered in BEI during the period of 2008 – 2011. The model used to test the hypothesis of the study was Ordinal Logistic Regression (PLUM). Based on the result of the hypothewsis testing, it is proved that client tenure auditor, client size, auditor reputation, and financial condition were not related to auditing going concern opinion. The following are some suggestions with regard to shortcomings during the study: (1) For future researches, it is of necessity to add the year of observation other variables like strategic action of the companies, the existence of independent comissory, and company ownership, (2) Future researches can also study the samples of company from two industrie or more, so that the finding of the study generalize all companies that go publis in BEI, (3) Other studies can also make use of other financial condition models, such as: The Zmijeski Model (1984) or Springate Model (1978).   Key Words: client tenure auditor, debt default, auditor reputation, client size, financial condition, dan opini audit going concern auditing opinion.
Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien Dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 2 No. 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v2i1.1066

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh auditor client tenure, debt default, reputasi auditor, ukuran klien dan kondisi keuangan terhadap kualitas audit melalui opini going concern. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI pada periode tahun 2008-2011. Model yang digunakan untuk menguji hipotesis adalah menggunakan Ordinal Logistic Regression (PLUM). Berdasarkan hasil pengujian hipotesis, terbukti bahwa auditor client tenure, ukuran klien, reputasi auditor dan kondisi keuangan tidak berhubungan dengan opini audit going concern, sedangkan debt default berhubungan dengan opini audit going concern. Peneliti memberikan beberapa saran atas keterbatasan yang ditemui selama penelitian dilakukan, yaitu sebagai berikut : (1) Pada penelitian selanjutnya, bisa menambah tahun pengamatan penelitian dan memasukkan variabel lain seperti : strategic action perusahaan, keberadaan komisaris independen dan kepemilikan perusahaan (2) Penelitian selanjutnya dapat meneliti sampel perusahaan dari dua jenis industri atau lebih, sehingga hasil temuan yang didapat bisa mengeneralisir seluruh perusahaan go public di BEI. (3) Menggunakan model kondisi keuangan lainnya, seperti The Zmijeski Model (1984) atau The Springate Model (1978).   Kata Kunci : auditor client tenure, debt default, reputasi auditor, ukuran klien, kondisi keuangan dan opini audit going concern.   ABSTRACT This study aims at analyzing the impact of client tenure auditor, debt default, auditor reputation, client size and financial condition towards auditing quality through auditing going concern opinion. The population of this study was all of the manufacturing companies registered in BEI during the period of 2008 – 2011. The model used to test the hypothesis of the study was Ordinal Logistic Regression (PLUM). Based on the result of the hypothewsis testing, it is proved that client tenure auditor, client size, auditor reputation, and financial condition were not related to auditing going concern opinion. The following are some suggestions with regard to shortcomings during the study: (1) For future researches, it is of necessity to add the year of observation other variables like strategic action of the companies, the existence of independent comissory, and company ownership, (2) Future researches can also study the samples of company from two industrie or more, so that the finding of the study generalize all companies that go publis in BEI, (3) Other studies can also make use of other financial condition models, such as: The Zmijeski Model (1984) or Springate Model (1978).   Key Words: client tenure auditor, debt default, auditor reputation, client size, financial condition, dan opini audit going concern auditing opinion.
PROSEDUR PENYELESAIAN PEMBIAYAAN MIKRO BERMASALAH PADA PT. BANK SYARIAH MANDIRI KCP BULELENG Komang Tri Wahyuni; Desak Nyoman Sri werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 2 No. 2 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v2i2.1932

Abstract

PROSEDUR PENYELESAIAN PEMBIAYAAN MIKRO BERMASALAH PADA PT. BANK SYARIAH MANDIRI KCP BULELENG   Komang Tri Wahyuni Jurusan Akuntansi Program Diploma III, FEB Undiksha Desak Nyoman Sri werastuti Jurusan Akuntansi Program Diploma III, FEB Undiksha e-mail: komangtriwahyuni66@yahoo.com   Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana prosedur penyelesaian pembiayaan bermasalah pada produk pembiayaan mikro pada PT. Bank Syariah Mandiri KCP Buleleng. Metode pengumpulan data yang digunakan adalah metode observasi, wawancara dan dokumentasi.Analisis data yang digunakan adalah analisis deskriptif kualitatif. Hasil penelitian menyatakan bahwa prosedur penyelesaian pembiayaan bermasalah yang digunakan telah memadai, demikian pula dengan analisis permohonan pembiayaan yang cukup selektif dilakukan dalam upaya menghindari adanya kredit bermasalah. Prosedur penagihan yang digunakan cukup baik karena terlebih dahulu dilakukan pendekatan-pendekatan kepada nasabah. Penyelesaian kredit bermasalah pada PT. Bank Syariah Mandiri KCP Buleleng dapat dilakukan dengan restrukturisasi pembiayaan, novasi, kompensasi, likuidasi, dan subrogasi, serta penyelesaian pembiayaan pada Pengadilan. Kata kunci :Prosedur, Pembiayaan Mikro, Pembiayaan Bermasalah, Bank Syariah.   abstract This study aims to determine how the settlement procedures of financing problems in micro-finance products in PT Bank Syariah Mandiri KCP Buleleng . Data collection method used is the method of observation , interviews and documentation. Analysis data used is descriptive qualitative analysis . The results stated that the settlement procedures for financing problem used is adequate , as well as analysis of the financing request is quite selective in an attempt to avoid the presence of non-performing loans . Billing procedures used quite well as to prior approaches to customers. Resolution of problem loans at PT . Bank Syariah Mandiri KCP Buleleng can be done by restructuring the financing , novation , compensation , liquidation , and subrogation , as well as the completion of financing on the court . Keywords : Procedures , Micro Financing , Financing Troubled , Bank Syariah
Jumlah Anggota, Volume Usaha dan Sisa Hasil Usaha (SHU) pada Koperasi Wanita di Kabupaten Jembrana Sonia Pratiwi; Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 01 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i01.52876

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jumlah anggota dan volume usaha terhadap Sisa Hasil Usaha (SHU) pada Koperasi Wanita. Jenis penelitian ini adalah penelitian kuantitatif dan kualitatif. Populasi pada penelitian ini adalah seluruh koperasi wanita yang ada di Kabupaten Jembrana dan terdata di Dinas Koperasi, UKM, Perindustrian dan Perdagangan yaitu sebanyak 53 koperasi. Sampel penelitian ini ditentukan dengan purposive sampling dengan kriteria tertentu.Data dikumpulkan melalui teknik observasi dengan memakai data sekunder berupa laporan yang diperoleh dari dinas terkait. Kemudian data dianalisis dengan beberapa analisis yakni uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas serta analisis regresi linier berganda yang dibantu oleh program SPSS 23. Hasil penelitian menunjukkan bahwa jumlah anggotamemiliki pengaruh positif dan signifikan terhadap sisa hasil usaha, volume usaha memiliki pengaruh positif dan signifikan terhadap sisa hasil usaha, jumlah anggota dan volume usaha memiliki pengaruh positif dan signifikan terhadap sisa hasil usaha.
Pengaruh Tingkat Inflasi, Right Issue, dan Earnings Per Share (EPS) terhadap Harga Saham pada Perusahaan Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021 Andayani, Putu Risma; Werastuti, Desak Nyoman Sri
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.64353

Abstract

This research uses food and beverage industry companies that have been listed on the IDX in the 2017-2021 period. Where this study uses 3 independent variables, namely there are 3 of them the inflation rate variable, the Right Issue variable, and the Earnings Per Share variable. As for the dependent variable, namely stock prices. The purpose of this study is to determine the effect of the Inflation Rate, Right Issue, and Earnings PerShare on stock prices. What was done to achieve the research objectives was to use data derived from 165 samples of financial reports or annual reports that had been determined previously through a purposive sampling technique. And processed with SPSS 25.0. The results showed that the negative inflation rate had no significant effect on stock prices, while the Right Issue had a positive and significant effect on the stock prices of food and beverage industry companies.  
Pengaruh Pengungkapan Emisi Karbon, Biaya Lingkungan, dan Good Corporate Governance terhadap Nilai Perusahaan Ida Ayu Kade Pradnyawati; Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.74430

Abstract

This research aimed to determine the effect of disclosure of carbon emissions, environmental costs, and good corporate governance on company value. The grand theories used were the Signaling Theory and Regulation Theory. This type of research was quantitative, using multiple linear regression analysis. The research used secondary data originating from financial reports and movements, with a population of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2022. The number of samples in this research was 16 companies. Samples were taken using a purposive sampling method based on certain criteria, namely obtaining positive profits and publishing sustainable reports during consecutive research years. Data processing was carried out with the help of the SPSS v.23 for Windows application. The research findings are as follows: (1) carbon emission disclosure negatively and insignificantly influences firm value, (2) environmental costs negatively and insignificantly influence firm value, and (3) good corporate governance positively and insignificantly influences firm value.
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Fungsi Dewan Pengawas terhadap Kualitas Laporan Keuangan pada Badan Usaha Milik Desa di Kecamatan Buleleng Kadek Diana Dwiyanti; Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.78192

Abstract

This study aims to partially examine the effect of accounting understanding, accounting information systems, and supervisory board functions on the quality of financial statements of Village-Owned Enterprises in Buleleng District. This research was included in a quantitative approach with multiple linear regression analysis techniques. The population used in this study was 12 Village-Owned Enterprises in Buleleng District. By using purposive sampling techniques, there were a total of 80 respondents. The data collection method used questionnaires distributed to 80 people, but the number of questionnaires that returned and could be processed was 67 questionnaires. Data processed using SPSS 26 for Windows includes descriptive statistics, instrument tests, classical assumption tests, and hypothesis tests. The results showed that: (1) accounting understanding has a positive and significant effect on the quality of financial statements; (2) accounting information system has a positive and significant effect on the quality of financial statements; (3) the function of the supervisory board does not affect the quality of financial statements.
ANALISIS TREND LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KABUPATEN BULELENG: ANALISIS TREND LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KABUPATEN BULELENG Ni Kadek Anggi Ariani, Anggi Ariani; Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.79826

Abstract

The purpose of this research is to analyze trends in financial reports to assess the financial performance of the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Buleleng. This research uses mixed research methods. This research is a research step that combines two previously existing forms of research, namely qualitative research and quantitative research. The author examines theory by collecting data in the form of observations and documentation related to this research. Next, all the data is processed and then analyzed using an index formula which will later become a research result
THE EFFECT OF UNDERSTANDING TAX REGULATIONS, THE FIRMNESS OF TAX SANCTIONS, AND THE EASE OF TAX APPLICATIONS ON VILLAGE GOVERNMENT TAX COMPLIANCE saputra, ngurah paramartha mahottama saputra; Desak Nyoman Sri Werastuti
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.v14i2.98502

Abstract

This study aims to analyse the effect of understanding tax regulations, the firmness of tax sanctions, and the ease of tax applications on village government tax compliance. This type of research is quantitative research using a Likert scale questionnaire method, and the data results are processed using SPSS version 25. The population in this study consisted of all village governments in Buleleng Regency, comprising 129 villages. Then the sample used was total, namely all village finance clerks/treasurers in Buleleng Regency. The research data analysis used descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis testing. The results of this study indicate that understanding tax, the firmness of tax, and the ease of taxation applications and sanctions have a positive effect on village government tax compliance
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Alfi Madina Dewi Anak Agung Candra Pratiwi Anandya, Candra Restalini Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andayani, Putu Risma ANDRIADI, KOMANG DANDY Anjani, Made Delia Dwi Apriani, Ni Luh Ardana, Ari Bawa Ari Bawa Ardana Ari Surya Darmawan Arta, Putu Wahyu Permana Artika, I Nyoman Aryani, Dessy Astari, Ni Putu Ayu Astiti Mustika Aulia, Komang Nada Cahyanti, Kadek Gita Sari Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Ketut Motik Diah Amara Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono, Eko Gayatri, Putu Anisa Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Hadriyani, Ni Luh Intan Hastuty, Ernany Dwi Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Dedy Suryatna I Kadek Subrata I Made Pradana Adiputra I Nyoman Jagra Sujatnika I Putu Gede Diatmika I Wayan Juliarta I Wayan, Cakra Yudha Ida Ayu Kade Pradnyawati Ihfadna Al Insani Indraswari, Putu Sri Widya Maretha IRWANSYAH Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Diana Dwiyanti Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Ayu Swardani Suci Pratiwi, Ayu Komang Budi Amanta ., Komang Budi Amanta Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Puri Arlyani Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Krisna Monica, Ni Kadek Dela Kristiani, Luh Alin Kusuma, Putu Septa Langsani, Ni Nyoman Lucy Sri Musmini Luh Alin Kristiani Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Made Yogi Astuti Maha, Arshantya Mahadewi, Gusti Ayu Putu Agung Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Murdani, Ni Wayan Ni Kadek Anggi Ariani, Anggi Ariani Ni Kadek Aprina Asriani Ni Kadek Sinarwati Ni Ketut Seniati Ni Luh Gede Erni Sulindawati Ni Made Dian Kemala Ratih Palgunadi Ni Putu Dian Primayanti Ni Wayan Rustiarini Nugraha, Gede Made Ananda Cipta Nyoman Trisna Herawati Pertiwi, Ni Pande Putu Intan Jati Pradnya, Ayu Pratiwi, Luh Putu Ratna Purna, Putu Inten Citrawati PURWANTI PURWANTI Putra, Gede Rama Laksana Putra, I Gusti Made Priyambhada Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Rahmayani, Nyoman Gita Rahmayanti, Ni Gusti Ayu Putu Putri Reza Amarta Prayoga Rianita Putri Rien Agustin Fadjarenie Riska Dwi Handayani, Kadek Rosita Dewi, Komang Bintang Rumanintya Lisaria Putri, Rumanintya Lisaria Sanjani, Made Wina Saptana saputra, ngurah paramartha mahottama saputra Septiari, Luh Putu Diah Siahaan, Antoni Sonia Pratiwi Suantari, Agnes Suardana, Komang Yudi Suartha, Putu Firda Subrata, I Kadek Sudarmanto, Eko Sudartini, Putu Voni Sudiari, Kadek Dian Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarta, Putu Agus Sulistyowati, Nur Wahyuning Suparsa, I Made Sutoto, Agung Udayanti, Luh Tu Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Warasniasih, Ni Made Sindy Wati, Kadek Sri Kapunya Wibawa, I Kadek Surya Wibawa Widiasih, Ni Luh Ayu Wijaya, I GD Apri Setya Wivina Christianti Pratiwi . Yasa, Gede Restu Pramana Yasrawan, Komang Tri Yunirta, Gede Adi