I Nyoman Wijana Asmara Putra, born in Denpasar July 27, 1965. Elementary education at SD 17 Denpasar graduated in 1978. Junior high schools in SMP Negeri 2 Denpasar graduated in 1981. Senior high schools in SMA Negeri 1 Denpasar graduated in 1984. Strata 1 (S1) study at Udayana University, Faculty of Economics, Department of Accounting, graduated in 1991. Master of Study Program in Accounting Studies Program at Gadjah Mada University, Yogyakarta, Yogyakarta Postgraduate Program, graduated in 2003. Doctor of Accounting Studies Program in the Program Postgraduate Universitas Brawijaya Malang Malang in 2009/2010 graduated in 2013 Becoming a teaching staff in the Accounting Study Program at the Faculty of Economics and Business, Udayana University, Bali since 1992 until now.