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All Journal 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 AKRUAL: Jurnal Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar 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
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Determinants of the Financial Statements Quality of the Ministry at the State Treasure Services Office R.A. Rahayu Suryanti; Gede Adi Yuniarta; Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of HR competence, the use of information technology, and the reconciliation process on the quality of financial reports, to examine and analyze the influence of HR competence to the use of information technology, and to examine and analyze the effect of HR competence on the reconciliation process. Methods of data collection using a questionnaire. The research population is all financial managers and financial statement preparers who are involved and responsible for the reconciliation process and the preparation of financial reports in the work units within the KPPN Denpasar, KPPN Singaraja, and KPPN Amlapura as many as 668 people. The number of research samples was 250 people who were selected using the Slovin formula. The results showed that HR competence, utilization of information technology, and the reconciliation process had a significant positive effect on the quality of financial reports, HR competence had a significant positive effect on the use of information technology, and HR competence had a significant positive effect on the reconciliation process.
Pengaruh Online Learning, Pressure, Opportunity, dan Rationalization Terhadap Prilaku Academic Fraud di Masa Pandemi Covid-19 (Studi Pada Mahasiswa Universitas Pendidikan Ganesha) Komang Kristina Dewi; Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36583

Abstract

This study aims to determine Online Learning, Pressure, Opportunity, and Rationalization of Academic Fraud Behavior During the Covid-19 Pandemic. This research is a type of quantitative research. The population and sample in this study were students of Ganesha University of Education. The method of determining the sample used in this research is purposive sampling technique, so that students who have taken business ethics courses are selected. This study used 400 respondents. The data used in this study are primary and secondary data, primary data collected through questionnaires to respondents. Then the data collected was tabulated and processed using SPSS. The results of this study state that online learning, pressure, opportunity, and ratioalization have a positive and significant effect on student academic fraud behavior during the Covid-19 pandemic. This is due to the influence of the student environment and the lack of supervision from educators. If the supervision of the teaching staff is low, then the chances of students will be greater in committing academic fraud.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Koperasi Se-Kabupaten Buleleng) Putu Meliani; Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36694

Abstract

This study was aimed to investigate the effect of educational level, accounting mastery level, and the use of information technology toward the Cooperatives financial reports quality in Buleleng Regency. The population of the study were 160 respondents that consist of the leaders and treasurers of the cooperative. The sampling method used in this study was purposive sampling method. The primary data were used in this study. Furthermore, the study used qualitative approach in the form of a Likert scale questionnaire. The data were analyzed by using multiple linear regression test in SPSS 24.0 for windows program. Individual educational level can affect the understanding of financial reporting. Seeing from the respondents’ responses, most of the cooperative's management have undergraduate education level, have good accounting understanding, and have used information technology maximally since the cooperatives have been supported by adequate information technology system. The results of the study show that the level of education, the accounting mastery level, and the use of information technology have a positive effect on the quality of financial reports. It indicates that the higher the level of education, the better accounting mastery, and the maximum used of information technology, the better of financial statements will be reported
Pengaruh Literasi Keuangan, Akses Permodalan, Motivasi, dan Minat menggunakan E-Commerce terhadap Kinerja UMKM di Kabupaten Buleleng Komang Agem Wismanjaya; Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37127

Abstract

This study aims to determine the effect of financial literacy, access to capital, motivation, and interest in using e-commerce on the performance of UMKM. This research is a type of quantitative research. The sample was determined using the Slovin formula with an error rate of 10% so that the number of respondents was 89 UMKM actors in Buleleng Regency who already had a Small and Medium Business License (IUMK). Data was obtained by distributing questionnaires using google form media. The data used is primary data in the form of respondents' answers and processed using SPSS version 20. The results of this study indicate that financial literacy, access to capital, motivation, and interest in using e-commerce have a positive effect on the performance of UMKM in the Buleleng Regency. The better financial literacy, access to capital, motivation, and interest in using e-commerce, the better the performance of UMKM in Buleleng Regency.
Pengaruh Penerapan Green Accounting Dan Material Flow Cost Accounting Terhadap Corporate Sustainability : Studi Empiris Pada Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Putu Raras Cancerlya Rakesa; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.35926

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan green accounting dan material flow cost accounting terhadap corporate sustainability pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Penelitian ini merupakan jenis penelitian kuantitatif dengan teknik pengambilan sampel purposive sampling. Sumber data yang digunakan dalam penelitian ini adalah data sekunder dengan metode pengumpulan data dokumentasi yaitu berupa annual report dan laporan keuangan tahunan perusahaan yang diakses dari www.idx.co.id dan masing-masing website perusahaan sampel. Teknik analisis data pada penelitian ini menggunakan uji statistik deskriptif, uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokolerasi, serta uji hipotesis yang meliputi analisis regresi linear berganda, uji koefisien determinasi (R2) dan uji statistic t dengan bantuan program IBM SPSS 25. Hasil penelitian menunjukkan bahwa: (1) penerapan green accounting berpengaruh positif terhadap corporate sustainability. Hal tersebut terjadi karena ketika perusahaan melakukan penerapan green accounting maka stakeholder akan memperoleh informasi sejauh mana perusahaan berkontribusi dalam pengelolaan lingkungan, sehingga menarik minat stakeholder untuk menggunakan produk hijau perusahaan dan membeli saham perusahaan. (2) material flow cost accounting berpengaruh positif terhadap corporate sustainability.  Hal tersebut terjadi karena penerapan material flow cost accounting dapat mengurangi produk negatif (limbah) dan meningkatkan profit. Oleh karena itu semakin besar penerapan green accounting dan material flow cost accounting, maka semakin besar pula corporate sustainability-nya.
Pengaruh Penerapan, Pelatihan Pengguna Dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan: Studi Pada Perumda Air Minum Tirta Hita Buleleng Kadek Mega Utami; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.38962

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel penerapan sistem informasi akuntansi, pelatihan pengguna, dan efektivitas sistem informasi akuntansi terhadap kinerja karyawan pada Perumda Air Minum Tirta Hita Buleleng. Metode yang digunakan dalam penelitian ini yaitu metode penelitian kuantitatif. Teknik pengambilan sampel menggunakan teknik purposive sampling, sehingga diperoleh sebanyak 38 karyawan sebagai responden berdasarkan kriteria yaitu karyawan yang menggunakan sistem informasi akuntansi yang bekerja selama lebih dari 1 tahun dan pihak-pihak yang berkepentingan dalam proses pengambilan keputusan. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data dilakukan dengan penyebaran kuesioner yang kemudian diolah dengan menggunakan metode analisis data yaitu uji regresi linear berganda. Data dianalisis mengguanakan bantuan SPSS versi 20 for windows. Hasil penelitian ini menyatakan bahwa : (1) penerapan sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan; (2) pelatihan pengguna berpengaruh positif terhadap kinerja karyawan; dan (3) efektivitas sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan.
Pengaruh Pertumbuhan Ekonomi, Kapitalisasi Pasar, Suku Bunga Bank Indonesia, Inflasi, Dan Volatilitas Harga Saham Sebagai Variable Moderating Terhadap Kinerja Pasar Saham Perbankan Syariah Di Indonesia kadek_payas suputra; I Gusti Ayu Purnamawati; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.53016

Abstract

ABSTRACT This research purpose to explore and analyze the effect of growth, market capitalization, Bank Indonesia interest rates, and inflation on the stock market performance of Indonesian Islamic banks, moderated by stock price volatility. The method of data collection in this study is the method of documentation. The population of this study is all Islamic banks registered in Indonesia. The samples for this study are islamic banking financial statements and annual reports from the 14 largest Islamic commercial banks in Indonesia. This research approach uses moderate regression analysis analyzed with SPSS. As a result, economic growth has a significant positive effect on stock market performance, market capitalization has a significant positive effect on stock market performance, interest rates have a significant negative effect on stock market performance, Inflation has proven to have a significant negative effect on stock market performance, meanwhile, Stock Price Volatility is able to moderate Economic Growth, Market Capitalization, Interest Rates, Inflation against The Performance of the Indonesian Islamic Banking Stock Market. Keywords: Economic Growth, Market Capitalization, Bank Indonesia Interest Rates, Inflation, Stock Price Volatility, Stock Market Performance  
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 Solvabilitas Dan Laba Operasi Terhadap Kecenderungan Audit Delay Dengan Struktur Kepemilikan Manajerial Dan Ukuran Perusahaan Sebagai Pemoderasi Dhelia Dayu Anasthasia; Gede Adi Yuniarta; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.48514

Abstract

Abstract This study aims to prove (1) the effect of solvency on audit delay, (2) the effect of operating profit on audit delay, (3) managerial ownership structure can moderate the effect of solvency on audit delay, (4) managerial ownership structure can moderate the effect of operating profit. has an effect on audit delay, (5) firm size can moderate the effect of solvency on audit delay, and (6) firm size can moderate the effect of operating profit on audit delay. To achieve the research objectives, the research design used is causal quantitative by using secondary data obtained from the company's annual financial statements. The population of this research is all companies in the Property, Real Estate and Building Construction sector on the Indonesia Stock Exchange as many as 65 companies. The sampling technique in this study used purposive sampling with a total sample of 35 companies. The data analysis technique used is moderated regression analysis. The results show that (1) solvency has a positive effect on audit delay, (2) operating profit has a negative effect on audit delay, (3) managerial ownership structure can moderate the effect of solvency on audit delay, (4) managerial ownership structure can moderate the effect of earnings. operations affect audit delay, (5) firm size can moderate the effect of solvency on audit delay, (6) firm size can moderate the effect of operating profit on audit delay. Keywords : solvency, operating profit, managerial ownership, firm size, audit delay
Pengaruh Kepemilikan Institusional, Komite Audit Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Dengan Profitabilitas Sebagai Variabel Mediasi I Nyoman Jagra Sujatnika; Edy Sujana; Desak Nyoman Sri Werastuti
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.48555

Abstract

Tujuan penelitian dilakukan adalah menguji pengaruh kepemilikan institusional, komite audit, dan ukuran perusahaan terhadap pengungkapan sustainability report dengan profitabilitas sebagai variabel mediasi. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik sampel yang digunakan pada penelitian ini yaitu purposive sampling. Sampel yang diperoleh sebanyak 18 perusahaan sehingga diperoleh total 90 unit analisis. Teknik analisis yang digunakan adalah analisis statistik deskriptif dan path analysis dengan software IBM SPSS Statistics 24. Hasil pengujian penelitian ini menunjukkan bahwa kepemilikan institusional dan ukuran perusahaan tidak berpengaruh terhadap profitabilitas, sedangkan komite audit berpengaruh positif terhadap profitabilitas. Hasil pengujian penelitian ini juga menunjukkan bahwa kepemilikan institusional dan ukuran perusahaan tidak berpengaruh terhadap sustainability report, sedangkan komite audit dan profitabilitas berpengaruh terhadap sustainability report. Hasil Sobel Test menunjukkan profitabilitas mampu memediasi pengaruh kepemilikan institusional, komite audit, dan ukuran perusahaan terhadap pengungkapan sustainability report. Simpulan penelitian yaitu pengungkapan sustainability report akan lebih tinggi ketika kepemilikan institusional, komite audit, dan ukuran perusahaan yang dimiliki, ditunjang dengan tingginya tingkat profitabilitas perusahaan. Hal tersebut menunjukkan bahwa manajemen hendaknya menjaga profitabilitas perusahaan karena terbukti berpengaruh langsung dan mampu memediasi terhadap pengungkapan sustainability report. Kata Kunci: Sustainability report; Profitabilitas; Kepemilikan Institusional; Komite Audit; Ukuran Perusahaan.
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 Andriani, Ketut Dhea 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 Dwita Atmaja 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 Indrawan, Ade Surya 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 Nugraha, Kadek Mitananda Pradnya Nyoman Trisna Herawati Pertiwi, Ni Pande Putu Intan Jati Pradnya, Ayu Pratiwi, Luh Putu Ratna Purna, Putu Inten Citrawati PURWANTI PURWANTI Puspita Dewi, Ida Ayu Putu Eka Putra, Gede Rama Laksana Putra, I Gusti Made Priyambhada Putri, Ni Wayan Remita Karisma 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 Sukma Wati, Ni Made Erika Sulistyowati, Nur Wahyuning Suparsa, I Made Sutoto, Agung Taroyana, Gede Ery Patra 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 . Yanti, Ni Kadek Anggi Riska Yasa, Gede Restu Pramana Yasrawan, Komang Tri Yunirta, Gede Adi