This study aims to analyze the Return on Assets (ROA) and Debt to Equity Ratio (DER) effects on Initial Public Offering (IPO) on financial companies listed on the Indonesia Stock Exchange. The research period was 2014-2106 with a sample of 36 financial companies which made an initial public offering on the Indonesia Stock Exchange. Companies that conduct Initial Public Offering show conditions as quite high classified. The results showed that Return on Assets (ROA) and Debt to Equity Ratio (DER) did not have a significant effect on initial returns on financial companies listed on the Indonesia Stock Exchange in 2014-2016

The research aims to identify business potential, develop and design tourism village business management in Banjarwaru Tourism Village, Lumajang District, Lumajang Regency. This research is a qualitative type with a case study approach. Primary data sources were obtained from interviews and focus group discussions and direct observation as a form of triangulation validity. Data analysis techniques through the stages of data reduction, data analysis, verification and conclusion. The results of mapping the potential of Banjarwaru village and the focus group discussions that have been carried out show that there is potential for village natural resources that are developed in the short term and in the long term including preneur sport-based tourism which is supported by its facilities, namely Mini soccer, white water rafting, culinary tourism, homestay. The development of a tourist village includes four aspects that can be developed and support each other, namely, aspects of attractiveness, accessibility, facilities and institutions. The design of tourism village business management in Banjarwaru Tourism Village, Lumajang District, Lumajang Regency, the management is included in the BUMDES section as a village-owned business based on community services but has the ultimate goal of achieving profit, it should be managed professionally like a business in general, even though the ownership and character of the The organization is based on community service. Professional management includes marketing management, financial management, human resource management and production management.

Banjarwaru Village, Lumajang District has the potential to develop preneur sport-based tourist destinations. The purpose of this research is to provide guidance and training for human resources, provide tourism management training in order to strengthen the concept of developing a youth center as a sport preneur-based tourist destination and training in marketing management to support the achievement of market share. The research method uses a qualitative descriptive method. The results of the study show that the ability of the community's human resources has begun to shift from those who used to only work as farmers to become entrepreneurs (entrepreneurs) in the tourism sector, to become people who are skilled and have creativity in tourism products. Banjarwaru Village has carefully planned tourist destinations, namely the locations have been mapped for sports facilities such as soccer facilities and rivers used for rafting with all existing facilities and built shops for local people to be entrepreneurs in the area around sport preneurs and carry out tourism marketing. either through the village web, Ig, fb, wa and brochures so that they can attract tourists to travel in Banjarwaru Village.

Penelitian ini bertujuan untuk mendapatkan bukti secara empiris tentang pengaruh kinerja keuangan perusahaan retail yang terdaftar di Bursa Efek Indonesia terhadap kepemilikan manajerial. Berdasarkan analisis data dapat ditarik kesimpulan bahwa kinerja keuangan perusahaan retail yang terdaftar di Bursa Efek Indonesia terhadap kepemilikan manajerial, adalah: current assets dan debt to total assets berpengaruh positif dan signifikan sedangkan return on assets berpengaruh negatif dan signifikan terhadap kepemilikan manajerial retail yang terdaftar di Bursa Efek.Indonesia pada tahun 2014-2016.