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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ergonomi Indonesia (The Indonesian Journal of Ergonomic) Jurnal SPEKTRUM Majalah Ilmiah Teknologi Elektro Jurnal Pendidikan Teknologi dan Kejuruan EL-MUHASABA Bulletin of Electrical Engineering and Informatics Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society Infestasi Register: Jurnal Ilmiah Teknologi Sistem Informasi JOIV : International Journal on Informatics Visualization Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Jurnal Akuntansi Aktual JOURNAL OF APPLIED INFORMATICS AND COMPUTING SINTECH (Science and Information Technology) Journal International Journal of Social Science and Business Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) Journal of Computer Science and Informatics Engineering (J-Cosine) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT EKUITAS (Jurnal Ekonomi dan Keuangan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam BALANCE: Economic, Business, Management and Accounting Journal Informatika Journal of Islamic Accounting and Finance Research Khazanah Sosial Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Engineering, Science and Information Technology Jurnal Ilmiah Wahana Pendidikan Journal of International Conference Proceedings Journal of Research Applications in Community Services Samvada: Jurnal Riset Komunikasi, Media, dan Public Relation Bulletin of Social Informatics Theory and Application Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Scientific Journal of Informatics Mikailalsys Journal of Advanced Engineering International
Made Sudarma
Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Dilema Etis Konsultan Pajak dalam Tax Planning: Studi Fenomenologi Dewi, Anak Agung Istri Pradnyarani; Sudarma, Made; Baridwan, Zaki
Jurnal Ilmiah Administrasi Publik Vol 4, No 2 (2018): Jurnal Ilmiah Administrasi Publik
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.531 KB)

Abstract

Konsultan pajak berfungsi membantu wajib pajak dalam urusan perpajakan. Wajib pajak meminta konsultan pajak melakukan tax planning ke arah illegal. Konsultan pajak harus memegang teguh aturan. Hal ini menimbulkan dilema. Penelitian ini dilakukan untuk mengetahui serta mendalami bagaimana pengalaman konsultan pajak dalam menghadapi dilema saat melakukan tax planning dengan menggunakan pendekatan fenomenologi transcendental. Hasil dari penelitian ini konsultan pajak mempunyai beberapa bentuk dilema, antara lain: dilema akibat ketidakjelasan peraturan yang berlaku dan rasa simpati terhadap klien. Melalui pengalaman konsultan pajak, dilema tersebut dapat diatasi dengan beberapa pertimbangan yaitu kesadaran untuk mendalami peraturan dan “siasat” untuk membangun kesadaran wajib pajak.
JANUARY EFFECT DAN SIZE EFFECT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yani, Aulia Rahma; Sudarma, Made; Prihatiningtias, Yeney Widya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.637 KB) | DOI: 10.18860/em.v4i2.2452

Abstract

Abstract Capital market is called efficient if the prices in the market reflect all the information that may be obtained by investors. In the efficient market there is no possibility to obtain abnormal returns, although in practice there are things that are deviant, called anomalies. This study aims to examine and analyze the existence of the January Effect and Size Effect on stock returns in the Indonesia Stock Exchange (BEI) in 2007-2012. The method used is to test whether there are differences in the value of Average Abnormal Return (AAR) before and after January 1, to investigate the January effect, and statistical tests used independent T-test. While to examine whether there is the Effect Size see whether differences Average Cumulative Abnormal Return (ACAR) between small capitalization stocks with large capitalization stocks in January and statistical tests used paired T-test. The results of this study prove that there is no January Effect and Size Effect on test periods. Keywords: January Effect, Effect Size, Average Abnormal Return, Cumulative Average Abnormal Return Abstrak Pasar modal disebut efisien bila harga-harga dalam pasar tersebut mencerminkan semua informasi yang mungkin diperoleh investor. Pada pasar yang efisien tidak ada kemungkinan memperoleh tingkat pengembalian abnormal, meskipun dalam prakteknya terdapat hal-hal yang menyimpang, yang disebut anomali. Penelitian ini bertujuan untuk menguji dan menganalisis adanya eksistensi January Effect dan Size Effect pada return saham di Bursa Efek Indonesia (BEI) tahun 2007-2012.Metode penelitian yang digunakan adalah dengan menguji apakah terdapat perbedaan nilai Average Abnormal Return (AAR) sebelum dan sesudah tanggal 1 Januari untuk mengetahui adanya January Effect, dan tes secara statistik digunakan Uji-T independen. Sedangkan untuk menguji apakah terdapat Size Effect adalah dengan melihat apakah perbedaan Average Cumulative Abnormal Return (ACAR) antara saham kapitalisasi kecil dengan saham kapitalisasi besar pada Bulan Januari dan tes secara statistik digunakan Uji-T berpasangan. Hasil dari penelitian ini membuktikan bahwa tidak terjadi January Effect dan Size Effect pada periode uji. Kata Kunci: January Effect, Size Effect, Abnormal Return, Average Abnormal Return, Average Cumulative Abnormal Return
ANALISIS PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN DAN RISIKO SISTEMATIS TERHADAP RETURN SAHAM Arina Absari, Dyatri Utami; Sudarma, Made; Chandrarin, Grahita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.059 KB) | DOI: 10.18860/em.v3i2.2338

Abstract

This research aim to know influance of fundamental factors as financial ratio with proxy liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk to the rate of return in Indonesian Stock Exchange. Manufacturing company as sample the taken amount to 54 emiten the listed in Indonesia Stock Exchange with period of research between of 2008 up to year of 2011. Analysis method the used is multiple linear regression. Analysis results indicate that from some element fundamental factor be like  liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk simultanly there are the influence significant to the profitability represented by rate of return. Partially show only earnings per share (EPS) and systematic risk with explained by variation the expressed in adjusted R2 equal to 7,8 % is while the rest equal to 92,2 % influenced by other variable which is not explained by this research model. Where as other variable not influence with models is liquidity, asset size, debt equity ratio (DER), return on equity (ROE) and price earnings ratio (PER). Research result pursuant to hypothesis test indicate that between some element fundamental factors is most dominant influence the rate of return at the manufacturing company of listed in Indonesia Stock Exchange is systematic risk.  
PENGARUH MEKANISME CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN PERUSAHAAN TERHADAP REAKSI PASAR Mukti, Bayu Tri Mukti; Sudarma, Made; Chandrarin, Grahita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.039 KB) | DOI: 10.18860/em.v4i2.2453

Abstract

Abstract The purpose of this study was to analyze the market reaction as indicated by rising the stock price as a result of the implementation corporate governance mechanisms, environmental performance and corporateenvironmental disclosure published on the annual report in 2010. This study uses hypothesis testing approach to explain the causal relationship between the variables of the study. The population in this study is a registered company in Indonesia Stock Exchange. The results show that the application of corporate governance mechanism through the principles of good corporate governance has a significant effect on the market reaction that is proxied by stock prices. The tests performed on the environment performance and environment disclosure which is proxied by the Rating of Company Performance in Environmental Management (PROPER) and the Indonesian Sustainability Reporting Award (ISRA) found that there is no significant effect on the market reaction that is proxied by stock prices. Keywords: Corporate Governance, Environmental Performance, Environmental Disclosure, and Stock Price.   Abstrak Tujuan penelitian ini adalah untuk menganalisis reaksi pasar yang ditunjukkan dengan meningkatnya harga saham sebagai akibat dari penerapan mekanisme corporate governance, publikasi pemeringkatan kinerja lingkungan dan publikasi pemeringkatan pengungkapan lingkungan perusahaan pada saat publikasi laporan tahunan tahun 2010. Penelitian ini menggunakan pendekatan hypotesis testing untuk menjelaskan hubungan kausal antara variabel-variabel penelitian. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil pengujian menunjukkan bahwa penerapan mekanisme corporate governance melalui prinsip-prinsip good corporate governance memiliki pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham. Pengujian yang dilakukan terhadap aspek lingkungan sosial perusahaan yaitu kinerja lingkungan dan pengungkapan lingkungan perusahaan yang masing-masing diproksikan oleh Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) dan Indonesian Sustainability Reporting Award (ISRA) belum mampu menunjukkan adanya pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham. Kata Kunci: Corporate Governance, Kinerja Lingkungan, Pengungkapan Lingkungan, dan Harga Saham
PEMANFAATAN INSTANT MESSAGING UNTUK APLIKASI PEMBELAJARAN MEMBACA AL-QUR’AN DENGAN METODE TSAQIFA Aulia, Faraz Muhammad; Sudarma, Made; Suyadnya, I Made Arsa
SINTECH (Science and Information Technology) Journal Vol 2 No 1 (2019): SINTECH Journal Edisi April 2019
Publisher : LPPM STMIK STIKOM Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1000.198 KB) | DOI: 10.31598/sintechjournal.v2i1.301

Abstract

Indonesia is predominantly Muslim country. However, around 54% of Muslims cannot read the Qur'an. Many teenagers and adults argue that this is due to lack of time, shame to learn, not having a teacher and so on. Based on these problems, many methods are formulated to help the community in learning. The Tsaqifa method is one method that is claimed to make people able to read the Qur'an in just 7.5 hours. However, along with technological advances, this method began to be considered conventional. Therefore, there needs to be a new alternative so that learning methods can keep up with technological advances. Utilization of instant messaging can be used as an alternatives to implement existing learning methods especially Tsaqifa method that is expected can help communities learn independently, quickly, easily and interactively. In this study, the application of the Tsaqifa method was carried out by developing an application of chatbot in learning the Al-Qur'an reading media that utilizes the LINE Messaging API.  Applications that have been built are tested with 2 methods that is Blackbox Testing and System Usability Scale (SUS). In testing using Blackbox Testing, the overall functionality of the application has been declared successfully run and based on the results of the System Usability Scale (SUS) test, obtained an average score of 73.3 out of 20 respondents which means the application can be accepted by the public (acceptable).
Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation Surmayanti, Reni; Sudarma, Made; Roekhudin, Roekhudin
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.741 KB) | DOI: 10.22219/jrak.v7i2.17

Abstract

Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation. The purpose ofthis research is to examine the effect of attitude, subjective norms, perceived behavior control,perceived usefulness, perceived ease of use, self-efficacy and amount of information towardstaxpayer’s behavioral intention to use e-system in taxation. This research was conducted in KPPPratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research foundthatattitude, subjective norms and perceived behavior control does not affect the taxpayer’sbehavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use,self-efficacy and amount of information affects the taxpayer’s behavioral intention to use esystem in taxation.Keywords: Behavioral intention, e-system, Personal Taxpayer (WPOP).
PERANCANGAN APLIKASI GAME VIRTUAL REALITY CERITA RAKYAT RAMAYANA MENGGUNAKAN PLATFORM ANDROID Satria Paramartha, Putu Bagus; Arsa Suyadnya, I Made; Sudarma, Made
Jurnal SPEKTRUM Vol 7 No 1 (2020): Jurnal SPEKTRUM
Publisher : Program Studi Teknik Elektro UNUD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/SPEKTRUM.2020.v07.i01.p26

Abstract

Indonesia is the largest archipelago country in the world that has a variety of folklore from all parts of Indonesia. One of the most famous folklore in Indonesia is the Ramayana story. In this modern era, people's interest in folklore, especially the younger generation is very alarming. This is because the background of the story and the characters in most folklore are considered outdated and no longer relevant to today's life. Based on this problem, the virtual reality game application of the Ramayana folklore was made to visualize the Ramayana folklore in a more interesting and dynamic way in order to increase the interest of the community to be more fond of Indonesian folklore. Application development starts from the concept, design, material collection, assembly, testing, and distribution stages. This application was built using C # programming language, Google Cardboard SDK, Blender and Unity software. The results obtained are an application that can be used as a medium of entertainment or learning about Ramayana folklore. In this Ramayana folklore game application, users can play 3 stage games that are equipped with game narratives consisting of text and images. Based on the test results using the Black-Box method, the functional application has been able to run as it should. Based on testing the System Usability Scale (SUS), this application obtained an average value of 20 respondents at 73.13 with C of SUS?s Grade Scale, which is Acceptable category.
Pengaruh Perencanaan Strategis terhadap Kinerja Keuangan (Studi Kasus pada Bank Perkreditan Rakyat di Malang) Sudarma, Made
TEMA Vol 4, No 1 (2003)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v4i1.116

Abstract

Penelitian ini mencoba mencari eksistensi suatu perbedaan antara bank-bank yang melakukan perencanaan strategis formal dengan bank-bank yang melakukan perencanaan strategis non-Jormal dengan mengambil sampel bank-bank berskala kecil yang beroperasi di Malang (dalam hal ini bank perkreditan rakyat). Dari hasil uji atas hipótesis pertama, disimpulkan bahwa BPR yang melaksanakan perencanaan strategisformal memiliki rata-rata kinerja yang lebih baik dari pada yang hanya melakukan perencanaan strategis non-formal. Temuan ini berlawanan dengan penelitian Robinson & Pearce (1983). Sedangkan dari keseluruhan hasil penelitian ini, terlihat bahwa BPR perlu membuat perencanaan formal terutama dalam menghadapi perubahan lingkungan bisnis, persaingan yang semakin ketat serta Udim ketidakpastian Dengan adanya perencanaan formal manqjemen BPR dapat menentukan skala prioritas, pengalokasian sumber daya yang lebih optimal dan untuk mengetahui posisi perusahaan dalam persaingan. Derajat penekanan dalam proses pengambilan keputusan strategis BPR perencana strategis formal berbeda secara signifikan dengan BPR perencana strategis non-formal. Derajat penekanan pada BPR perencana strategis formal lebih ditekankan pada dimensi tujuan dengan analisis lingkungan sedangkan pada BPR perencana strategis non-formal lebih ditekankan pada dimensi penetapan atas formulasi tujuan dan misi. Ini berarti bahwa BPR yang menerapkan perencanaan strategis formal lebih peka terhadap perubahan lingkungan persaingan serta memiliki sifat antisipatif terhadap resiko bisnis. Kata kunci: Strategi Formal, Strategi Non Formal, kinerja, perubahan lingkungan, dan risiko bisnis.
Pengukuran Tingkat Manajemen Mutu Berdasarkan ISO 9001:2008 pada Perusahaan Teknologi, Informasi, dan Komunikasi Ariyani, Ni Wayan Sri; Sudarma, Made; Mahaputra, IGAM Yoga
Jurnal Nasional Pendidikan Teknik Informatika : JANAPATI Vol 10, No 1 (2021)
Publisher : Prodi Pendidikan Teknik Informatika Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/janapati.v10i1.31281

Abstract

Manajemen mutu diperlukan perusahaan untuk memastikan kualitas layanan dalam rangka meningkatkan kepuasan pelanggan. Salah satu standar manajemen mutu adalah ISO 9001:2008.  Audit manajemen mutu internal dengan meninjau sejauh mana klausul ISO 9001:2008 telah diterapkan pada perusahaan diperlukan untuk dapat mencegah ketidaksesuaian pada tahapan kerja dan menginisiasi perbaikannya. Penelitian ini dilakukan pada perusahaan yang bergerak dalam bidang penjualan peralatan teknologi informasi dan komunikasi, PT Baliyoni Saguna. Penelitian dilakukan dengan melihat tingkat persetujuan responden terhadap pernyataan dan pertanyaan pada klausul ISO 9001:2008 yang disampaikan melalui kuesioner dengan menggunakan skala likert. Hasil penelitian menunjukkan bahwa penerapan manajemen mutu pada klausul 4 sampai dengan 8 masing-masing adalah 50,15%, 49,83%, 52,81%, 50,47%, dan 49,87%. Hasil rata-rata penerapan manajemen mutu adalah sebesar 50,62 persen. Skor tersebut menunjukkan bahwa PT. Baliyoni Saguna sudah memiliki sistem, ada bentuk, sudah diimplementasikan namun dokumentasi kurang lengkap.
JUDGEMENT STATE AUDITOR ON AUDIT OPINION FOR GOVERNMENT FINANCIAL STATEMENT WITH PERSPECTIVE HERMENEUTIC PHENOMENOLOGY Susanto, Dwi Setiawan; Sudarma, Made; -, sutrisno; -, rosidi
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.2.2

Abstract

Background. The Audit Act no 15, 2004 stated that audit opinion is based on 4 (four) criterias, which are accounting standard, compliance on law and regulation, effectivity internal control system and full disclosure. Public accountability quality of financial statement that audited by BPK RI should be based on State Finance Audit Standard (SPKN) and audit system or guidelines to attest the truth and fairness of the judgement. State finance auditor will make audit judgement for audit opinion based on all material of financial statement, not only in quantitative but also qualitative manner of significance financial information as part of public accountability. However, audit process is not only depends on structured standard system approach but also influenced by individual (auditor) subjectivity. Auditor subjectivity is difficult to be avoided during the audit process and may play a role in the audit judgement and final audit opinion.Objective. Our study aims to analyze the role of BPK RI auditor subjectivity during audit judgement in government institution and in making final audit opinion, using interpretive hermeneutic phenomenology.Methods. Our study analyzed audit judgement with interpretive process hermeneutic and phenomenology perspective.Results. We conducted in-depth interviews with BPK audit opinion signing auditors and analyzed how auditor interpreted audit data, in regards with the basic principles of public accountability, audit standard, law and regulation, internal control and complexity organization in the auditee institution. Our study found differences among auditors in interpreting audit data based on different perspective and understanding of standard system, law and regulation and complexity of organization, mostly because they did not use basic principles of public accountability during the process and making audit judgement and final audit opinion.Conclusion. Our results came to understanding that auditors should be using basic principles of public accountability when interpreting audit data, audit standard, law and regulation to improve quality of audit judgement. Auditors of BPK as supreme audit institution in Indonesia should combine all aspects in auditing process and making final audit judgment.Key words : Audit Opinion, Public Accountability, Audit Judgement, Hermeneutic Phenomenology.
Co-Authors -, rosidi . Rosidi Agus Aan Jiwa Permana Ahmad Sulton Aji Dedi Mulawarman Akhmad Thoha Akhmad Thoha Ali Djamhuri Alrasyid, Roby Amirul Anak Agung Gede Sugianthara Anak Agung Istri Pradnyarani Dewi Anak Agung Kompiang Oka Sudana Ariawan Ariawan Arif, Ariobimo Arifin Sabeni Artawan, Komang Nova Arya Ramadhan, Fauzul Astriyana Putri, Wahyu Astutik, Dian Atim Djazuli Aulia Fuad Rahman Aulia Rahma Yani Aulia, Faraz Muhammad Ayu Dwi Giriantari , Ida Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bayu Tri Mukti Mukti Brahmananda, A.A. Ngurah Agung Satria Budi Dharma Prabhawa, I Dewa Gede Darmawan, I Gede Hadi Darmayasa, Ngakan Nyoman Dea Novim Kartikasari Desak Ketut Sintaasih Dewa Made Wiharta Dewi, Anak Agung Istri Pradnyarani Dima Nurfitri Apriani Djumahir - Djumahir Djumahir Djumahir Djumahir Djumilah Zain Djumilah Zain Duman Care Khrisne Dyatri Utami Arina Absari Eka Afnan Troena Eko Ganis Sukoharsono Eko Purwanto Eliwa, Yasser Endang Mardiati Erfan Muhammad, Erfan Eria Latifalia Erzha Erwi ani Erwin Saraswati Faridzky, Fadel Fibriyani Nur Khairin Ghozali Maski Grahita Chandrarin Gugus Irianto I Gede Riana I Gede Totok Suryawan I Gede Yudi Primanta I ketut Gede Darma Putra I Ketut Gede Darma Putra I Made Arsa Suyadnya I Made Oka Widyantara I Made Sukarsa I Nyoman Darmayasa I Nyoman Gunantara I Putu Agus Eka Darma Udayana, I Putu Agus Eka I Putu Gede Adiatmika I Wayan Shandyasa I Wayan Sutama I Wayan Wirata Ida Ayu Dwi Giriantari Ida Bagus A. Swamardika Iwan Triyuwono Jaya, Sandy Mahendra Jayantari, Made Widya Jo, Minho Juli Sulaksono Kardiyasa, Komang Agus Putra Karina Astria Pardede Kartika Putri Kumalasari Kartika Putri Kumalasari Ketut Gede Darma Putra, I Komang Ayu Triana Indah Kusuma Ratnawati Lestari, Ni Putu Nila Lilik Purwanti Lituhayu Van Tama, Steffi Londong Allo, Michael Tanduk Langi Lukito Fauji M Achsin M. Ali Fikri M.S. Idrus M.S. Idrus Mahaputra, IGAM Yoga Maharani, I Gusti Ayu Angelica Tara Phoebe Manuaba, Ida Bagus Gede Maria Yanida Maria Yanida Martadinata, Sudrajat Minho Jo Mirna Amirya Moh. Hidayat Koniyo Muhammad Fuad Muhammad Yusda Asmorokondi Muzhaffar, Raihan Faishal Ni Wayan Sri Ariyani Nila Trisna Syanthi Nilasari, Ni Ketut Novia Noval Adib Nujmatul Laily Nunut Asihanna, Ester Palaguna, I Nyoman Terang Trimakna Panangian, Arden Ashido Gabe Pancawati, Ni Luh Putu Anom Pangestu, Suciati Hanung Pawana P., I Gusti Ngurah Agung Pinandhito, Samuel Hamonangan Prabawa, I Nyoman Angga Prahayuningtyas, Dita Rizky Premana Putra, I Gede Bagus Prima Wulandari, Putu Purnawan, I Putu Abdi Putra Sentana, Kadek Wibawa Putra, I Wayan Sri Atma Putri Harziani Putri, Ayu Kemala Putu Prima Wulandari Rahayu Indriasari Rahayu, Ni Luh Widi Rahmat Zuhdi Rinaldi Yonnia Firmansyah Roekhudin, Roekhudin Rosidi Rosidi Rukmi Sari Hartati Saraswati, Ni Wayan Sumartini Satria Paramartha, Putu Bagus Sindu, I Gede Partha Siregar, Mercy Irene Christine Solimun - Somiartha, Putu Sri Muljaningsih Stefanus Dwiputra, SE Stefanus SE Dwiputra Steffi Lituhayu Van Tama Sujono - Sukendri, Nengah Surachman . Surachman . Surmayanti, Reni Susanto, Dwi Setiawan Sutrisno - Swarmardika , Ida Bagus Alit Swarmardika Tona Aurora Lubis Trismia Indriyani, Ni Putu Triwayuni, I Gusti Ayu Ubud Salim Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Wicaksana, Putu Aryasuta Widari, Ni Nyoman Satya Wijaya Kusuma Yasa, Kadek Wijaya, I Gusti Kade Harta Kesuma Wijayakusuma, I Gusti Ngurah Lanang Wiradharma, Gde Wisnu Wuryan Andayani Yeney Widia P Yeney Widya Prihatiningtias Yogiswara, Yoni Yohanis Rura Yohanis Rura Yudhistira Bayu Perkasa Yuliansyah, Alfian Fahrul Zaki Baridwan Zefanya Nadya Putri