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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Indonesian Journal of Sustainability Accounting and Management JIA (Jurnal Ilmiah Akuntansi) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Journal of Tourism Economics and Policy Community Services Journal (CSJ) Indonesian Journal of Sustainability Accounting and Management Jurnal Riset Akuntansi Warmadewa
I Gusti Ayu Intan Saputra Rini
Fakultas Ekonomi, Universitas Warmadewa, Denpasar, Bali
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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CSR Strategies of Five-Star Hotels in Denpasar-Bali Based on Local Community Perceptions I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.135

Abstract

The hotel industry provides numerous jobs and has a significant contribution to local and global economies. Given that the hotel industry is an industry with a significant global impact, it is required to take social and environmental responsibilities earnestly. This study aims to describe the corporate social responsibility (CSR) strategies of five-star hotels in Denpasar City to examine the perceptions of surrounding communities toward these programs and to develop the appropriate CSR strategies for these hotels. This research is a qualitative study employing an exploratory sequential mixed method. The sample of hotel management staff who were interviewed and other respondents who filled out the research questionnaire were selected via purposive sampling. Results prove that CSR in five-star hotels in Denpasar City does not have its own autonomous field and budget authority. In fact, just one five-star hotel in the city has a CSR department. CSR activities in the hotels are in the form of maintenance and donations, and most of them (59%) are perceived as low by the surrounding community. Based on these findings, this work is able to develop a CSR management strategy for five-star hotels in Denpasar City.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Pande Made Yani Indah Sari; Ni Putu Riasning; Gst Ayu Intan Saputra Rini
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.603

Abstract

The company’s failure is not because of competition, but because of corporate governance. CSR is considered as a burden for companies because companies have to pay extra for the im­plementation of CSR which has an impact on dividend distribution. The purpose of this study is to determine the effect of GCG which is proxied by managerial ownership, institutional owner­ship, independent board of commissioners, board of commissioners, and audit committee and CSR on ROA in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data collection method used is documentation. The analysis technique used is multiple regression analysis. The results of this study stated that GCG and CSR have a positive effect on ROA which means that an increase in GCG and CSR activities can increase ROA.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (SURVEY PADA PEMERINTAH SKPD PROVINSI BALI) Gede Jati Antara; I Gusti Ayu Intan Saputra Rini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1284.603 KB)

Abstract

Abstract Public sector organizations can be seen on our daily lives. In an organization both of public and private sector management control systems need to achieve organizational goals. One element of the management control is the budget. The budget is used as a management tool for allocating limited resources and sources of funding for the organization. This study aimed to analyze the influence of the characteristics of budget goals proxied by the variable budget participation, budget goal clarity, feedback budget, budget evaluation and budget goal difficulty on the performance of the Bali provincial government officials. The population in this study is the Bali provincial government officials SKPD. Data collection method used is the questionnaire. Number of questionnaires distributed was 120 (100%) and the back and can be processed as many as 100 (83.3%). The analysis technique used is the analysis of partial least square. The data have been collected and processed using software SmartPLS 2.0 M3. The results of the analysis conducted, it was found that (1) Variable budget participation had no significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (0.57) smaller than t-table (1.65). (2) Variable clarity of purpose budget has a significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (2.70) greater than t-table (1.65). (3) Variable feedback budget has a significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (5.47) greater than t-table (1.65). (4) Variable budget evaluation had no significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (0.34) smaller than t-table (1.65). (5) Variable budget difficulties have a significant relationship to the performance of the apparatus, it is shown on the value of t-statistics (3.51) greater than t-table (1.65). Keywords: public sector organization, funding purpose characteristic and apparatus governance performance Organisasi sektor publik dapat kita lihat pada kehidupan kita sehari-hari. Dalam suatu organisasi baik sektor publik maupun swasta diperlukan sistem pengendalian manajemen untuk mencapai tujuan organisasinya. Salah satu elemen pengendalian manajemen tersebut adalah anggaran. Anggaran digunakan sebagai alat bantu manajemen untuk mengalokasi keterbatasan sumber daya dan sumber dana yang dimiliki organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik tujuan anggaran yang diproksikan oleh variable partisipasi anggaran, kejelasan tujuan anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan tujuan anggaran terhadap kinerja pada aparat pemerintah Provinsi Bali. Populasi pada penelitian ini adalah aparat pemerintah SKPD Provinsi Bali. Metode pengumpulan data yang digunakan adalah dengan kuesioner. Jumlah kuesioner yang disebar adalah sebanyak 120 (100%) dan yang kembali dan dapat diolah sebanyak 100 (83,3%). Teknik analisis yang digunakan adalah dengan analisis partial least square. Data yang telah dikumpulkan lalu diolah dengan menggunakan software SmartPLS 2.0 M3. Hasil dari analisis yang dilakukan, didapatkan bahwa (1) Variabel partisipasi anggaran memiliki hubungan yang tidak signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (0,57) yang lebih kecil dari nilai t-tabel (1,65). (2) Variabel kejelasan tujuan anggaran memiliki hubungan yang signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (2,70) yang lebih besar dari nilai t-tabel (1,65). (3) Variabel umpan balik anggaran memiliki hubungan yang signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (5,47) yang lebih besar dari nilai t-tabel (1,65). (4) Variabel evaluasi anggaran memiliki hubungan yang tidak signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (0,34) yang lebih kecil dari nilai t-tabel (1,65). (5) Variabel kesulitan anggaran memiliki hubungan yang signifikan terhadap kinerja aparat, hal ini ditunjukkan dari nilai t-statistics (3,51) yang lebih besar dari nilai t-tabel (1,65). Kata kunci: organisasi sektor publik, karakteristik tujuan anggaran dan kinerja aparat pemerintah
PENGARUH PENGAWASAN KEUANGAN, SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN TABANAN Ni Wayan Landya Dewi; I Gusti Ayu Intan Saputra Rini
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.514 KB)

Abstract

Penelitian ini berjudul “Pengaruh Pengawasan Keuangan, Sumber Daya Manusia, Teknologi Informasi, dan Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Kabupaten Tabanan”. Dalam penelitian ini yang menjadi perumusan masalah adalah “Apakah pengawasan keuangan, sumber daya manusia, teknologi informasi dan pengendalian intern berpengaruh terhadap nilai informasi pelaporan keuangan daerah Kabupaten Tabanan ?”. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengawasan keuangan, sumber daya manusia, teknologi informasi dan pengendalian intern terhadap nilai informasi pelaporan keuangan Daerah Kabupaten Tabanan. Populasi pada penelitian adalah pegawai pada bagian akuntansi atau penatausahaan keuangan pada Dinas-Dinas di Kabupaten Tabanan. Metode pengumpulan data yang digunakan adalah dengan kuesioner. Jumlah kuesioner yang disebar adalah sebanyak 89 (100%) dan yang kembali dan dapat diolah sebanyak 70 (78,6%). Teknik analisis yang digunakan adalah dengan partial least square. Data yang telah dikumpulkan lalu diolah dengan menggunakan software SmartPLS 2.0. Hasil dari analisis yang dilakukan, didapat bahwa (1) Variabel pengawasan keuangan memiliki hubungan yang tidak signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics sebesar 0,86 yang lebih kecil dari t-tabel (1,96). (2) Variabel sumber daya manusia memiliki hubungan yang tidak signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics sebesar 0,55 yang lebih kecil dari t-tabel (1,96). (3) Variabel teknologi informasi memiliki hubungan yang tidak signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics 0,15 yang lebih dari t-tabel (1,96). (4) Variabel pengendalian intern memiliki hubungan yang signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics sebesar 12,92 yang lebih besar dari t-tabel (1,96). Kata kunci : Pengawasan Keuangan, Sumber Daya Manusia, Teknologi Informasi, Pengendalian Intern, Nilai Informasi Pelaporan Keuangan Pemerintah Daerah.
FAKTOR-FAKTOR PENENTU CORPORATE SOCIAL RESPONSIBILITY (CSR) PT COCA COLA TIRTA LINA BOTTLING MENGWI BADUNG BALI I Gusti Ayu Intan Saputra Rini; Ni Luh Gede Rusmina Dewi; Anak Agung Ayu Erna Trisnadewi
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.316-334

Abstract

The aims of this study are: (1) To prove empirically the effect of Corporate Social Responsibility (CSR) on the company's image at PT Coca Cola Tirta Lina Bottling Mengwi Badung. (2) Knowing the factors that shape Corporate Social Responsibility (CSR) at PT Coca Cola Tirta Lina Bottling Mengwi Badung. The sampling technique used was purposive sampling technique, in which the number of samples determined based on the Slovin formula, recorded as many as 98 people spread into three banjars. The data analysis technique used is simple linear regression analysis and factor analysis. The results showed that: (1) Corporate Social Responsibility (CSR) had a positive effect on corporate image at PT Coca Cola Tirta Lina Bottling Mengwi Badung. (2) Community support, diversity, environment, and product form or measure the construct of Corporate Social Responsibility (CSR). The dimension that gives the biggest contribution or the strongest as the shaper or measure of the construct of Corporate Social Responsibility (CSR) is the product.
The Effect Of Accrual Reliability, Debt Level And Cash Flow Volatility On Earnings Persistence Komang Ayu Trisna Dayanti; I Gusti Agung Prama YOGA; Gusti Ayu Intan Saputra RINI
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 1 (2021): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i1.56

Abstract

This research is entitled “The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence”. The research question is “Is the persistence of earnings is affected by accrual reliability, debt levels and cash flow volatility? The research objective is to examine empirically the effect of accrual reliability, debt levels and cash flow volatility on the earnings persistence. Accrual reliability, level of debt and cash flow volatility are independent variables in this study while earnings persistence is the dependent variable. This study used secondary data in the form of annual financial statements of sample companies, namely basic industry and chemicals sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample selection method used was purposive sampling method. In total, there were two 12 sample companies in this study. This study used multiple linear regression data analysis technique including classical assumption test, F-statistical test and hypothesis testing. The results showed the accrual reliability and cash flow volatility had no effect on earnings persistence, while the level of debt had a positive effect on earnings persistence, and therefore, the second hypothesis is acceptable.
Pengaruh Persepsi Tentang Sanksi Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Badan Di Kpp Pratama Gianyar I.G.A.A Pradnya Anintya Semaraputri; I Gusti Ayu Intan Saputra Rini
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.87 KB) | DOI: 10.22225/we.18.1.992.52-55

Abstract

This research takes the title of perception about taxation sanctions, awareness of taxpayers, service quality, moral obligation to corporate taxpayer compliance at Gianyar Pratama KPP. This study aims to empirically examine the effect of perceptions of taxation sanctions, taxpayer awareness, service quality, moral obligations on corporate taxpayer compliance. The population in this study were all corporate taxpayers registered at the Gianyar Pratama Tax Office in 2015, namely 6501 corporate taxpayers. Sampling is done using the nonprobability sampling method. The data collection method used in this study is to use a media questionnaire. The number of samples used in this study were 100 respondents. The data analysis technique used in this study is the Analysis of Multiple Linear Regression. Based on the results of the analysis carried out, it was obtained that the perception of tax sanctions, awareness of taxpayers, service quality, moral obligations had a positive effect on corporate taxpayer compliance at Gianyar Primary Tax Office. Keyword: Corporate taxpayer compliance; Moral obligations; Perception of tax sanctions; Service quality; Taxpayer awareness. Penelitian ini mengambil judul persepsi tentang sanksi perpajakan, kesadaran wajib pajak, kualitas pelayanan, kewajiban moral terhadap kepatuhan wajib pajak badan pada KPP Pratama Gianyar. Penelitian ini bertujuan untuk menguji secara empiris pengaruh persepsi tentang sanksi perpajakan, kesadaran wajib pajak, kualitas pelayanan, kewajiban moral terhadap kepatuhan wajib pajak badan. Populasi dalam penelitian ini adalah seluruh wajib pajak badan yang terdaftar di KPP Pratama Gianyar tahun 2015 yaitu sebanyak 6501 wajib pajak badan. Pengambilan sampel dilakukan menggunakan metode nonprobability sampling. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan menggunakan media kuisioner. Jumlah sampel yang digunakan dalam penelitian ini adalah 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Linier Berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh bahwa persepsi tentang sanksi perpajakan, kesadaran wajib pajak, kualitas pelayanan, kewajiban moral berpengaruh positif terhadap kepatuhan wajib pajak badan pada KPP Pratama Gianyar. Kata Kunci: Kepatuhan Wajib Pajak Badan; Kesadaran wajib pajak; Kewajiban moral; Kualitas pelayanan; Persepsi Tentang Sanksi Perpajakan
Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Capital Intensity, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan pada Perusahaan Industri Konsumsi di Bursa Efek Indonesia Tahun 2015-2017 Putu Riska Junensie; A. A. Ayu Erna Trisnadewi; I Gusti Ayu Intan Saputra Rini
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 1 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.126 KB) | DOI: 10.22225/we.19.1.1600.67-77

Abstract

This research was conducted to analyze the effect of company size, corporate social responsibility (CSR), capital intensity, leverage, and independent commissioners on tax aggressiveness. This research uses quantitative data and the source of the data is a type of secondary data obtained from annual reports or annual reports of consumption industry companies listing on the IDX during 2015 to 2017 obtained on the IDX's official website www.idx.co.id and other relevant sources such as the Indonesian Capital Market Directory (ICMD). The population is the consumption industry companies listed on the Stock Exchange in 2015 and 2017. The number of were 24 companies taken using purposive sampling techniques. The analysis technique is a quantitative analysis using the classic assumption test which includes normality test, autocorrelation test, heterokedasticity test and multicollinearity test. The next analysis technique is the F test, regression coefficient test, t test, and the determinant coefficient test. Based on the results of the analysis, the regression coefficient equation is obtained Y = -45,230 + 0,000 X1 + 165,299 X2 + 4,204 X3 - 30,658 X4 + 45,620 X5 + e. Based on the t test, the results of corporate social responsibility (CSR) and capital intensity have a positive effect on the aggressiveness of income taxes, while company size, leverage and independent commissioners have no effect on the aggressiveness of income tax. Penelitian ini dilakukan untuk menganalisis pengaruh ukuran perusahaan, corporate social responsibility (CSR), capital intensity, leverage, dan komisaris independen terhadap agresivitas pajak. Penelitian ini menggunakan data kuantitatif serta sumber data yang digunakan merupakan jenis data sekunder yang diperoleh dari laporan tahunan atau annual report perusahaan industri konsumsi yang listing di BEI selama tahun 2015 sampai dengan tahun 2017 yang diperoleh dalam situs resmi BEI www.idx.co.id serta sumber lain yang relevan seperti Indonesian Capital Market Directory (ICMD). Populasi yang digunakan adalah perusahaan industry konsumsi yang terdaftar di BEI pada tahun 2015 dan 2017. Jumlah sampel yang digunakan sebanyak 24 perusahaan yang diambil menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis kuantitatif dengan menggunakan uji asumsi klasik yang meliputi uji normalitas, ui autokorelasi, uji heterokedastisitas dan uji multikolonieritas. Teknik analisis selanjutnya yaitu uji F, uji koefisien regresi, uji t, dan uji koefisien determinan. Berdasarkan hasil analisis tersebut maka diperoleh persamaan koefisien regresi adalah Y = -45,230 + 0,000 X1 + 165,299 X2 + 4,204 X3 – 30,658 X4 + 45,620X5 + e. Berdasarkan uji t didapatkan hasil corporate social responsibility (CSR) dan capital intensity berpengaruh positif terhadap agresivitas pajak penghasilan, sedangkan ukuran perusahaan, leverage dan komisaris independen tidak berpengaruh terhadap agresivitas pajak penghasilan.
Persepsi Masyarakat Sekitar Terhadap Corporate Social Responsibility Berlandaskan Konsep Tri Hita Karana Pada The Kayon Resort Ubud Ni Kadek Eva Yanti; I Gusti Ayu Intan Saputra Rini; Ni Nyoman Sri Rahayu Damayanti; Ni Made Satya Utami
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 2 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.19.2.2368.108-113

Abstract

Penelitian ini bertujuan untuk mendeskripsikan implementasi Corpotare Social Responsibility dan persepsi masyarakat berlandaskan konsep Tri Hita Karana pada The Kayon Resort Ubud yang diukur berdasarkan variabel Pawongan, Palemahan, dan Parahyangan. Penelitian ini dilakukan pada The Kayon Resort Ubud. Jumlah sampel yang digunakan dalam penelitian ini adalah 100 orang sebagai responden. Pengumpulan data dilakukan dengan penyebaran kuisioner dan wawancara. Analisis data dalam penelitian ini menggunakan teknik analisis data kualitatif dan data kuantitatif dengan menggunakan metode kombinasi (mix method). Hasil dari penelitian ini menunjukan bahwa implementasi Corpotare Social Responsibility dan persepsi masyarakat berlandaskan konsep Tri Hita Karana pada The Kayon Resort Ubud yang dinilai berdasarkan variabel Pawongan, Palemahan, dan Parahyangan sudah dilakukan dengan baik. Berdasarkan hasil analisis tersebut maka pihak hotel The Kayon Resort Ubud harus mempertahankan dan meningkatkan program Corporate Social Responsibility yang berlandaskan konsep Tri Hita Karana secara optimal.
The Influence Of Number Of Credit, Growth Of The Number Of Customers, and Capital Adequacy On The Profitability Of LPD In Kintamani District Ni Luh Putu WIRIASTINI; Gst. Ayu Intan Saputra RINI; Putu Gede Wisnu Permana KAWISANA
Journal of Tourism Economics and Policy Vol. 1 No. 2 (2021): Journal of Tourism Economics and Policy (August- November 2021)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.848 KB) | DOI: 10.38142/jtep.v1i3.108

Abstract

Profitability is the ability of a financial institution (company) to earn a profit during a certain period, this study aims to determine whether the amount of credit, growth in the number of customers, and capital adequacy affect the profitability of LPD in Kintamani District. Sampling using purposive sampling method. The population in this study consisted of 61 villages in Kintamani District. The number of samples that meet the criteria are 20 LPDs in Kintamani District. The data analysis method used is multiple linear regression. Based on the results of analysis and hypothesis testing, it was found that the amount of credit did not have a positive effect on the profitability of LPDs in Kintamani District, while the growth in the number of customers had a positive and significant effect, and capital adequacy also had a positive and significant effect on the profitability of LPDs in Kintamani District.
Co-Authors A. A. Ayu Erna Trisnadewi A.A.A Erna Trisna Dewi Anak Agung Ayu Erna Trisnadewi Cokorda Krisna Yudha Gede Jati Antara I Gde Agung Wira Pratama I Gusti Agung Prama YOGA I Ketut Puja Wirya Sanjaya I Ketut Surya Darma I Made Suniastha Amerta I Nyoman Fajar Ananta Putra I Wayan Rupa I.G.A.A Pradnya Anintya Semaraputri Ida Ayu Surasmi Kadek Apriada, Kadek Komang Ayu Trisna Dayanti Komang Yoga Mahendra Luh Kade Datrini Luh Kade Datrini Mellisa Dipa Muhammad Asyraf Hasim Muhammad Asyraf Hasim Ni Kadek Eva Yanti Ni Kadek Rita Anggreni Ni Kd Sioaji Yamawati Ni Luh Gede Rusmina Dewi Ni Luh Putu WIRIASTINI Ni Nengah Seri Ekayani Ni Nyoman Sri Rahayu Damayanti Ni Putu Riasning Ni Wayan Landya Dewi Pande Made Yani Indah Sari Partiwi Dwi Astuti Putra, I B Udayana Putu Dicky Ari Pratama Putu Gede Wisnu Permana KAWISANA Putu Kepramareni Putu Ria Puspita Putu Riska Junensie Sintya Wiranti Cahyono