The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city. Secondary data obtained from the Department of Cooperatives, Small, and Medium Enterprises. The primary data collected from the questionnaires. The analytical technique used is multiple linear regression. The results of this study found that profitability, leverage, and total assets are significantly effecting on financial reporting timeliness of the cooperative. On the other hand, the performance of the executive board and the participation of members are not significantly affected on financial reporting timeliness. The results of this study are expected to be input for service Cooperatives and Small and Medium Enterprise Office in oversees cooperative for the sake of realization of the principle of accountability and financial transparency.

As tourism industry is always increasing, nowadays, it does not only touch the leisure sector, it expands into health industry. Medical tourism is a combination of both health care and leisure activity. It is projected to grow US$38 until US$55 billion per year. In Asia, it successfully attracts visitors which increase by 20% every year because affordable price, yet high quality. Malaysia, Thailand, India and Singapore take this opportunity. These countries take control at least 80% of Asia market share. Unfortunately, Indonesia plays only a small part. Moreover, the data reveals a surprising truth that 57% of Malaysian patients are Indonesian. This raises a paradox, whether it is an irony or opportunity. Thus, this comparative study is conducted based on literature review in qualitative and analyzed through SWOT.Bali is very potential. It already has three international hospitals, popular for its wellness tourism, rich for its unique culture, sophisticated medical equipments, professional medics and paramedics, and good image for the hospitality.The next important step is the synergy of every stakeholders which consists of government, academic, media, private sector and community. Those stakeholders have to be eager in seriously creating better regulation, offering an interesting medical tour package, and participating actively.

This study aims to analyze the influence of competence and creativity as a relationship that mediates between perceptions of organizational support for the performance of endek weaving craftsmen in Klungkung Regency, Bali Province. The population in this study was 1372 employees, with a sample of 93 respondents. Sampling using accidental sampling technique. The data analysis used in this study is descriptive analysis and Structural Equation Modeling (SEM) PLS. The results of the study show: 1) perceptions of organizational support have a positive and significant effect on competence. 2) perceptions of organizational support have a positive and significant effect on creativity. 3) perception of organizational support has a positive and significant effect on performance.

Cooperatives are the cornerstone of the national economy based on family principles. The development of cooperatives in Bali has good potential in the future. Prima Dana Mandiri Multipurpose Cooperative is one of the cooperatives in Badung Regency and is undergoing experience development. The results of the Focus Group Discussion were analyzed using the Matrix of Cross Impact Multiplications Applied to aClassification (MICMAC) Software. Several key variables play a role in the existence of Prima Dana Mandiri Multi-Business Cooperative

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