Ni Luh Supadmi was born in Village Kuwum, Badung - Bali, September 8, 1966. I completed my undergraduate degree in Accounting at the Faculty of Economics, Udayana University in 1991 and my Masters in Accounting at the Faculty of Economics and Business, Gajah Mada University in 2003. Since 1992 I was appointed as a Lecturer at the Faculty Economics of Udayana University until now. Aside from being a Lecturer, I once served as the Executive Team for Quality Assurance in the S1 Accounting Study Program, the Secretary of the Accounting Master Program at the Faculty of Economics, Udayana University from 2008-2012 and the Internal Control Unit of Udayana University from 2014-2017. Work experience outside having worked in a public accounting firm from 1989-1996, tax consultant from 1997-2007. Conduct research in accounting and write articles in national and international journals.