Escalation of commitment is a decision to increase or expand the commitment to a project or a particular investment even though the investment project or indicate failure. This research has the objective to obtain empirical evidence of the effect of adverse selection and negative framing effect on the escalation of commitment tendency. Experimental design used of this research is 2 x 2 factorial design with the instrument in the form of cases. Participants in this research were Magister ofAccounting and Magister of Management students, as a proxy manager chosen by purposive sampling technique as much as 196 participants. This research uses of two ways ANOVA analysis techniques. This research proves that adverse selection and negative framing have an influence on the propensity of escalation of commitment.

The large number of ready-to-drink packaged tea brands on the market encourages companies to compete for potential consumers through a variety of appropriate strategies. In addition to trying to create a brand image, companies are capable of doing other things such as changing the packaging, evaluating the products, and doing attractive promotions. Along with the competition occurring in the ready-to-drink packaged tea industry, companies are required to make changes to increase company assets by improving the company's brand image, and by aggressively doing some promotions. This study used causal quantitative research design. Data was collected using questionnaires and analyzed using multiple linear regression. The results showed that brand image and promotions simultaneously influenced the purchase decisions, brand image partially not significantly influenced the purchase decisions, promotions partially influenced the purchase decisions of frestea in Singaraja.

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This study was conducted to examine the effect of capital adequacy and operational costs on operational revenues (BOPO) on operating profit simultaneously or partially. This study was classified as causal quantitative study. The subjects of this study consisted of Village-Owned Enterprises in Banjar Sub-District, which were registered at the Village and Community Empowerment Service, and the objects included capital adequacy, operational costs, operational revenues and operating profit. The samples that were involved in this study were determined by means of purposive sampling with a total sample of six BUMDes. Moreover, data were gathered by means of document recording, and were then analyzed by using multiple linear regression analysis. The results showed that (1) capital adequacy and operational costs on operational revenues provided a significant effect on operating profit (2) capital adequacy provided a negative and insignificant effect on operating profit (3) operational costs on operational revenues had a negative and significant effect on operating profit. Keywords: capital adequacy, operational costs on operational revenues, and operating profit.