This research was conducted because of the discrepancy between the theory of cash turnover, receivables turnover and profitability with the existing conditions in food and beverage companies on the IDX in 2016-2020. The purpose of this study was to determine the effect of partially and simultaneously cash turnover, accounts receivable turnover on profitability. The independent variables in this study are cash turnover and receivables turnover, the dependent variable in this study is profitability as measured by Return On Assets (ROA). The results show that there is a positive and significant effect between cash turnover on company profitability, then there is no effect There is a significant relationship between accounts receivable turnover on profitability and there is a positive and significant effect between cash turnover and accounts receivable turnover simultaneously on the company's profitability.

This study is descriptive explaining the development of the new General and Administration technique in relation with allocation of expenses into several Production Sharing Cost (PSC). From the observation done by the researcher it was shown that the general and administration technique Project Admin (Drilling and Exploration Departments) from Support Admin (Non-Drilling and Exploration Departments) as required by SKKMIGAS. Moreover, SKKMIGAS also required the time to be allocated usin man-hours. This has also been achieved by the new Marathon procedure. Marathon even made further innovations, by designating only several Departments need to be time-writers. The non time-writers will be allocated according to the result of the time-writers. this is useful in order to provide better information regarding the work for each  concession. Therefore, the new method has fulfilled SKKMIGAS requirements and is also in line with the ring-fence policy

Development in the economic field is the main driver of development, micro-enterprises play an important role in development and economic growth, this happens not only in developing countries but also in developed countries. The formulation of the problem in this study is: 1. How is the implementation of credit restructuring for MSME debtors at Bank BRI Gianyar Unit Office?, 2. What are the legal consequences for MSME debtors if the restructuring efforts are not successful? The research method used is a type of normative legal research. The most important part of developing micro-enterprises is business loans obtained from credit obtained from a bank. In an agreement, the debtor sometimes defaults. The problem in this study is the occurrence of default on credit agreements. Default or non-fulfillment of the agreement can occur either intentionally or unintentionally. Parties who commit defaults can occur because they are indeed unable to fulfill these achievements or are also forced to carry out these achievements.