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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

Author-ID : 437285

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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KEKAYAAN ITU "TAMPAK" SEPERTI BINTANG Sudrajat Martadinata; Made Sudarma; Roekhudin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 1 (2014): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.2.1.2014.51-60

Penelitian ini bertujuan untuk untuk mengungkap makna kekayaan yang terkandung dari “Istana Dalam Loka” dalam pandangan para pemerhati budaya Sumbawa. Penelitian ini menggunakan etnografi ala spradley sebagai metode. Temuan yang dihasilkan ialah bahwa kekayaan itu merupakan alat untuk lima hal. Kekayaan merupakan alat untuk beribadah kepada Tuhan, alat untuk menjaga hubungan baik dengan alam, alat untuk untuk menjaga hubungan baik dengan sesama manusia, alat untuk mendapatkan ilmu pengetahuan dan alat untuk memperoleh kesejahteraan hidup lahir batin.

FAKTOR INTERNALDAN EKSTERNAL YANG BERPENGARUH TERHADAP KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan BUMN Non Bank Yang Go-Public di Bursa Efek Indonesia) Rinaldi Yonnia Firmansyah; Made Sudarma; Yeney Widia P
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 01 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i01.1565

ABSTRACT The purposed of research is analyzing the effect of internal factors and external factors to debt policy and to examine the effect of debt policy to corporate values. This research used the State-Owned Enterprises non bank which is listed in Indonesia stock exchange started the year 2007-2014 with total 10 Companies.Selection sample based on purposive sampling method with the purpose to get sample according to research aim. Based on the certain criteria which are assigned, so we get data pooling with analyze units 80. the analytical technique was multiple regressions.The research results show that external factors which are proxied by inflation rates, gross domestic bruto, interest rate, foreign exchange rate and crude oil prices has significant effect to debt policy. However, Internal factors which are proxied by profitability, corporate size, corporate growth and external factors which is proxied by composite stocks price index has no effect to debt policy. This research has also proved the debt policy has significant to corporate values. State-Owned Enterprises in taking policy on debt is influenced by external factors. The decision to use debt as source of funding will increase corporate value, its appropriate with trade off theory.Keywords : trade off theory, internal factors, external factors, debt policy and corporate values.Correspondence to : Inalak06@gmail.com

AMBIGUITAS PERLAWANAN PAJAK LEMBAGA PERKREDITAN DESA (STUDI FENOMENOLOGI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI) I Gede Yudi Primanta; Made Sudarma; Aji Dedi Mulawarman
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

The research aims to understand businessmen’ tax awareness and tax resistance for their business in Lembaga Perkreditan Desa (LPD). The research applies qualitative methode with transcendental phenomenology. The results of the study shows that LPD is supposed to be discharged from the tax duty. LPD has a significant role in preserving the custom and culture of Bali. Besides, some LPD businessmen are aware of their tax duty charged for running the LPD.

IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (STUDI KASUS PADA PT TELKOMSEL AREA MALANG PERIODE 2010) Stefanus Dwiputra, SE; Prof.Dr. Made Sudarma, SE.,Ak.,MM
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Program Corporate Social Responsibility (CSR) atau yang biasa disebut dengan tanggung jawab sosial peusahaan kini semakin marak diterapkan di dunia industri. Perusahaan-perusahaan mulai merespon konsep ini sebagai bentuk tanggung jawab perusahaan kepada masyarakat sekaligus sebagai sarana untuk membangun reputasi dan meningkatkan keunggulan bersaing perusahaan. PT. Telkmsel merupakan salah satu operator seluler terbesar di Indonesia dan telah menerapkan program CSR dalam kegiatan operasionalnya. Penelitian ini merupakan penelitian deskriptif kualitatif yang bertujuan untuk mendeskripsikan implementasi program CSR di PT. Telkomsel Area Malang, serta mengukur keefektifan penerapan program tersebut. Hasil penelitian menunjukkan bahwa implementasi program CSR pada PT. Telkomsel Area Malang dapat meningkatkan komunikasi dan hubungan baik antara perusahaan dengan masyarakat dan stakeholdersnya. Program CSR yang dilaksanakan PT. Telkomsel Area Malang dengan konsisten akan membantu pertumbuhan perusahaan secara berkelanjutan. Kata Kunci : CSR, Corporate Social Responsibility, implementasi, komunikasi, berkelanjutan

Analisis Karakteristik Organisasi dan Gaya Manajemen serta Pengaruhnya terhadap Orientasi Kewirausahaan dan Kinerja Perusahaan (Studi pada Usaha Kecil Sandang di Jawa Timur) Sri Muljaningsih; Djumilah Zain; Kusuma Ratnawati; Made Sudarma
Jurnal Aplikasi Manajemen Vol 9, No 2 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1375.505 KB)

Many companies have been affected by the economics crisis, including high inflation rates, large number of bankrupt companies that lead to fire the employess dan the choice of big companies to become small indutry that incompete to improve the performance in terms of the increase in sales and profitability. Based on this fact, purpose of this research is to identify and measure (1) the influence of Organization Characteristics towards Entreprenurial Orientation, (2) the influence of Organization Characteristics towards Company's Performance, (3) the influence of Management Style towards Entreprenurial Orientation, (4) the influence of Management Style towards Company's Performance, (5) the influence of Entreprenurial Orientation towards Company's Performance. Using 169 small industries from 7 (seven) cities/regencies in East Java with 135 respondents as the samples, and Structural Equation Modelling (SEM) with support of AMOS ver. 5.0 in analysing data, we find that the organization characteristics as reflected in a good communication betwen employers dan employee and also constant monitoring to the employees work improvement increasr the sales growth and the accuracy in taking risk. However, organization characteristics can indirectly influence the company performance without high enterpreneurial orientation. On the other hand, the opportunity given to employess to be more innovative can increase their sense of belonging and comitment to increase the employees performance. Besides, high entrepreneurial orientation can intensify the competition spirit so aggressive that manager is more innovative and proactive in taking bussiness oppurtunities which affect the improvement of bussiness. The performance of small industries in East Java is not only succeeded by team work but also by leadership which can approach the employees to be more responsible to their work.Keywords : Organization Characteristics, Management Style, Entrepreneurial Orientation and Performance.

Analisis Variabel Finansial dan Makroekonomi yang Berpengaruh terhadap Harga Saham (Studi di Bursa Efek Indonesia) Atim Djazuli; Bambang Subroto; Made Sudarma; Arifin Sabeni
Jurnal Aplikasi Manajemen Vol 8, No 4 (2010)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1496.997 KB)

This research aimed to test and analyze the influence of financial variables (Return on Investment, Profit Margin, Current Ratio and Debt Ratio, Dividend, and Dividend Yield) and macroeconomic variables (Gross Domestic Product, Money Supply, Inflation, Currency, and Interest Rate) stock price altogether. This research used quantitative approach by implementing path analysis method. The research population is all companies listed in Indonesian Stock Exchange in the period of 2001–2007 out of which 52 companies were selected as samples to be observed within 7 (seven) years term resulting in as many as 364 observations. The results of this research indicate that the variables having an effect on dividend were Return on Investment and Net Profit Margin as well as interest rate. The variable having an effect on Dividend Yield were Current Ratio and Debt Equity Ratio and Gross Domestic Product. Furthermore, the variables affecting the interest rate were the Amount of Money Supply, Inflation, and American Dollar Rate to Rupiah. Next, the variables which influenced the stock price were Return on Investment, Current Ratio, Dividend, and Dividend Yield. Finally the variables which had insignificant influence were the variable of Gross Domestic Product to interest rate; the variable of Debt Equity Ratio to dividend; the variable of interest rate to stock price, and; the variable of Gross Domestic Product to stock price.Keywords: financial variables, macroeconomic variable, stock price.

PRAKTIK REVENUE SHARING DAN IMPLIKASINYA PADA KESEJAHTERAAN MASYARAKAT Akhmad Thoha; Made Sudarma; Iwan Triyuwono; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Revenue Sharing Practices and Its Implication to Society Welfare. This research aims to develop the concept of Revenue Sharing and Its Implications on Welfare Society based on empirical data collected during the study in the SRB Asri Jember. This research used Grounded Theory approach with systematic procedures through the analysis of coding and categorization that comes with giving a name in each category, further divided into an array of conception. Revenue Sharing Practices are derived from based to Al-Quran and Al-Hadis laden with moral values and spiritual Islam that upholds honesty, transparency, and welfare of the community so as to ensure the creation of justice reduced economic inequality. Implications of Revenue Sharing Concept formulated consists of two principles, namely: revenue sharing as a form of profit sharing and loss based on mutual agreement between the bank and the customer and falah the welfare of society through the distribution of income through Alqordhul hasan funds sourced from the zakat, infaq and shodaqoh.Pratik Revenue Sharing dan Implikasinya pada Kesejahteraan Masyarakat. Penelitian ini bertujuan untuk menyusun konsep Revenue Sharing dan Implikasinya pada Kesejahteraan Masyarakat berdasarkan data empirik di BPRS Asri Jember. Penelitian ini menggunakan pendekatan Grounded Theory dengan prosedur sistematis melalui analisis coding dan kategorisasi. Praktik Revenue Sharing bersumber dari Alquran dan Hadis sarat dengan nilai-nilai moral dan spiritual Islami yang menjunjung tinggi kejujuran, transparansi, dan kesejahteraan masyarakat sehingga dapat menjamin terciptanya keadilan berkurangnya kesenjangan ekonomi. Konsep Implikasi Revenue Sharing yang dirumuskan terdiri dari dua prinsip, yaitu: revenue sharing sebagai bentuk bagi hasil/rugi berdasarkan kesepakatan bersama antara bank dengan nasabah dan falah yaitu mewujudkan kesejahteraan masyarakat melalui distribusi pendapatan melalui dana Alqordhul hasan yang bersumber dari zakat, infaq dan shodaqoh. melalui pembentukan.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH Maria Yanida; Made Sudarma; Aulia Fuad Rahman
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: The Impact of Budget Participation on the Apparatus Performance. The aim of the study is to empirically examine the effect of budgetary participation on performance of government personnel as well as to empirically examine the effect of the control system, decentralization and leadership styles as moderating, with used hierarchical regression. The population of the study is SKPD (Satuan Kerja Perangkat Daerah), which used proportional random sampling. The results showed the greater level of participation employee in budgetary, also increase employee performance. Control system, decentralization, and leadership style streng then the influence of budgetary participation with apparatus performance.Abstrak: Pengaruh Partisipasi Anggaran terhadap Kinerja Aparatur Pemerintah. Penelitian ini bertujuan untuk menguji secara empiris pengaruh partisipasi anggaran terhadap kinerja aparatur pemerintah Kota Palangka Raya dengan sistem pengendalian, desentralisasi dan gaya kepemimpinan sebagai variabel pemoderasi. Populasi penelitian adalah pegawai SKPD (Satuan Kerja Perangkat Daerah), dengan teknik pengambilan sample proportional random sampling. Penelitian ini menggunakan hierarchical regression (regresi berjenjang). Hasil penelitian menunjukkan semakin besar tingkat partisipasi pegawai dalam penyusunan anggaran, maka kinerja pegawai juga akan meningkat. Sistem pengendalian, desentralisasi dan gaya kepemimpinan juga terbukti memperkuat pengaruh partisipasi anggaran dengan kinerja aparatur pemerintah daerah.

PENERAPAN SISTEM PENGENDALIAN MUTU DALAM MENINGKATKAN KUALITAS AUDIT Lukito Fauji; Made Sudarma; M Achsin
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Penerapan Sistem Pengendalian Mutu dalam Meningkatkan Kualitas Audit. Penelitian bertujuan menguji pengaruh simultan, parsial, dan pengaruh dominan variabel penerapan Sistem Pengendalian Mutu (SPM) Kantor Akuntan Publik (KAP) terhadap Kualitas Audit. Populasi penelitian adalah auditor dan staf auditor KAP Malang sejumlah 76 orang. Metode analisis yang digunakan adalah regresi linier multiple. Penelitian menunjukkan bahwa variabel SPM berpengaruh simultan terhadap kualitas audit. Independensi, penugasan personal, konsultasi, dan supervisi berpengaruh parsial terhadap kualitas audit, sedangkan penugasan, pengembangan profesional, promosi, penerimaan keberlanjutan klien, dan inspeksi tidak berpengaruh parsial terhadap kualitas audit. Penugasan personal adalah variabel berpengaruh dominan terhadap kualitas audit. Abstract: The Quality Control System Application on development of the Quality Audit. The research purpose is to test the simultaneous effect, partial, and the dominant inflence of the variable application of Registered Public Accountants (RPA) Quality Control Systems (QCS) on Audit Quality. The population was auditors and staff auditors in Malang numbered 76 people. The analysis method is multiple linear regression analysis, the Ftest, t-test, and the dominant variables determined based standardized coeffiient beta (β). Variables of QCS have effect on audit quality simultaneous. Independence, personal engagement, consultation, and supervision have a partial effect on audit quality, while the rest variable have no effect on audit quality. Personal assignment is variable dominant.

HISTORISITAS FILOSOFIS KONSEP PEMAJAKAN DIVIDEN PADA UNDANG-UNDANG CIPTA KERJA Made Sudarma; I Nyoman Darmayasa
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.18

Abstrak - Historisitas Filosofis Konsep Pemajakan Dividen Pada Undang-Undang Cipta Kerja Tujuan Utama - Penelitian ini bertujuan untuk menelusuri historisitas filosofis konsep pemajakan dividen pada undang-undang cipta kerja.Metode - Historisitas merupakan metode penelusuran filosofis yang komprehensif terhadap konsep pemajakan dividen dari naskah akademis hingga perilaku wajib pajak. Penggalian data dilakukan dengan mewawancarai peneliti dan akademisi perpajakan.Temuan Utama – Hasil penelusuran historisitas memberikan gambaran adanya lompatan perubahan konsep pemajakan dividen dari classical system menuju one-tier system. Pergeseran kebijakan pemajakan dividen belum dilengkapi dengan naskah akademis yang komprehensif. Konsep pemajakan dividen pada undang-undang cipta kerja tidak serta merta menghilangkan praktik akuntansi kreatif.Implikasi Teori dan Kebijakan – Loncatan konsep pemungutan pajak dividen berimplikasi pada aspek psikologis perilaku kreatif wajib pajak. Pengawasan praktik akuntansi kreatif wajib pajak diperlukan melalui kebijakan yang humanis.Kebaruan Penelitian – Penelusuran historisitas konsep pemajakan dividen pada undang-undang cipta kerja merupakan kebaruan pada penelitian ini. Abstract - Historical Philosophical of Dividend Taxation Concept in Job Creation ActMain Purpose - This research aims to explore the philosophical historicity of dividend taxation in the job creation act.Method - Historically is a comprehensive philosophical method of tracing dividend taxation. The data is obtained by interviewing tax researchers and academics.Main Findings - The results of historicity tracing provide an overview of the change in the concept of dividend taxation from the classical system to the one-tier system. A comprehensive academic text has not accompanied the shift in dividend taxation policy. The dividend taxation concept in the job creation act does not automatically avoid creative accounting practice. Theory and Practical Implications - The leap of the concept of dividend tax collection has implications for the psychological aspects of the taxpayer's creative behavior. It is necessary to supervise the taxpayer's creative accounting practices through humanist policies.Novelty - Tracing the historicity of dividend taxation in the job creation act is a novelty in this research.

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

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