Born in the city of Denpasar, January 10, 1957, came from Kendran Village, Tegallalang District, Gianyar Regency. Primary and secondary education takes place in the city of Denpasar. Graduated from elementary school in Elementary School no. 5 (SDN 5) Denpasar in 1970 and continued his junior high school education at the State First Junior High School 1 (SMPN 1) Denpasar, graduated in 1972. In subsequent education, senior high school was pursued at State High School 1 (SMAN 1) Denpasar, and completed education in 1976.

After receiving primary and secondary education in the city of Denpasar, in 1976 followed the selection of new student admissions at Airlangga University through the SKALU route - which is a joint selection of five universities, namely, University of Indonesia (UI), Bogor Agricultural Institute (IPB), Institute of Technology Bandung (ITB), Gajah Mada University (UGM) and Airlangga University (UNAIR). Test results, passing can be a certificate that can be used to apply at five universities incorporated in SKALU.

The results (certificates) were used to apply at UGM and at Airlangga University. And finally accepted at the Faculty of Economics, Airlangga University. Surabaya is the next city to be a place to explore knowledge for the provision of life. After level one in 1977, with severe requirements, qualified to enter the accounting department. Level by level is passed with very heavy, because there is a threat of a tight dropout haunting. In 1983 he was able to complete education and graduation in 1984.

After graduating from UNAIR, he was a lecturer at Undiknas, held the position of Head of the Accounting Department at FE-Undiknas. Only 2 years later, as a civil servant at the Provincial Government of Bali, at the Finance Bureau, felt unsuitable and then followed the selection of teaching staff at Udayana University. In 1986 he was appointed as a lecturer at the Faculty of Economics.

With some friends al. Drs Ketut Muliartha RM, Ak., Drs Made Merta, Ak., Drs Ketut Budhiarta, Ak., Drs. Adnyana Sudibya who was commanded by Drs.Ketut Gunarsa, Ak., Who was then serving as Vice Dean I in 1987 was involved in forming the Accounting Department, a tiring process with Mrs. Komang Rastini, the Dean at the time. Then join Drs. Ketut Suryanama.Ak and Drs Wayan Ramantha.Ak.

In 1995-1997 was trusted as a secretary in the diploma program, and developed this program into a Diploma III Program, with Drs. Made Wardana. The staff were added by Drs Kadek Sumadi and Dra IGA Budhiasih who were trusted by the FE Dean, Komang, Bendesa Phd.

In 1998 he was assigned by the Dean of FE, Dr. Dr Iketut Rahyudha, MSEI to design the Control Division. Several concepts were designed and finally the Control Division was formed. On the first occasion he served as secretary.

The demand of the profession to improve quality in 2001, received further education in the Post-Graduate UGM Program, with initiatives and subsidies from the Dean at the time Dr. Ketut Rahyudha, SE., MSIE. The master's education was completed in 2003 with an Msi degree.