This study observes the leadership role of Asta Brata which is one of the local wisdoms in Bali towards improving the performance of MSMEs during pandemic. Some researchers usually use leadership style variables that are adopted from outside, so there is a need for reinterpretation and adaptation to local culture. This study also uses financial literacy as moderation. This study aims to determine the influence of Asta Brata's leadership on the performance of MSMEs in Badung Regency during the pandemic with Financial Literacy as moderation. The survey was conducted on 100 people MSME in Badung Regency. The data were collected through online form. The validity and reliability had been met. Data analysis was carried out by partial least square in structural equation model approach (SEM-PLS). The results showed that Asta Brata's Leadership positive and significant effect on MSME performance. Financial Literacy has a positive and significant effect on the performance of MSMEs. Financial Literacy is able to moderate the relationship between Asta Brata Leadership and the Performance of MSMEs in Badung Regency during the Pandemic.

The Covid-19 pandemic has had an impact on the tourism industry in Indonesia and the world. After the pandemic has recovered, all sectors of the tourism industry in the world have adapted to the new normal life, including the Bukit Cemara tourist destination in Karangasem Regency. This study aims to examine the development strategy of Bukit Cemara tourism attraction in Karangasem Regency towards friendly attraction in order that the number of tourist visits can increase significantly. This study uses a qualitative research method based on literature review, observation and interviews with the support of the Interpretive Structural Modeling (ISM) analysis tool. This study concludes that tourism management in Bukit Cemara has not been maximized. Therefore, a development strategy is needed that includes the role of several elements to become friendly tourism. Among them are the needs for the role of traditional villages and local society, the maximum role of local governments, improvement of aware of tourism work, active involvement of academics related to human resource development in developing friendly tourism.

The purpose of this study was to determine the effect of free cash flow to debt policy to determine the influence of investment opportunity set against debt policy to determine the effect of managerial ownership on debt policy  to determine the effect of free cash flow to the dividend policy to determine the effect of managerial ownership to dividend policy. This research was conducted on manufaktur companies listed in Indonesia Stock Exchange 2011-2015 period. Methods of data collection is done by using the method of documentation. Data analysis with path analysis with AMOS program version 20. The results showed  the effect of variable free cash flow to debt policy is significant, effect of variable investment opportunity set against debt policy is significant, the effect of managerial ownership variable against debt policy is not significantly, the effect of variable free cash flow toward dividend policy is not significant,  the effect of managerial ownership variable to dividend policy is a significant and indirect influence of the variable investment opportunity set against the dividend policy through debt policy is significant.

Fraudulent behavior can interfere with business continuity, therefore it needs to be minimized and even eliminated. This research tries to offer a solution to minimize fraudulent behavior through the implementation of leadership based on Tri Kaya Parisudha and Good corporate governance (GCG). The research was conducted at 94 Multipurpose Cooperatives in Bali. Research respondents were cooperative managers in each cooperative that was the research location. Data collection was carried out by distributing questionnaires to respondents via Google Form. The collected data will then be processed using the SmartPLS program. The results of hypothesis testing show that leadership based on Tri Kaya Parisudha has a significant positive effect on GCG, but has no significant effect on Fraud Behavior. On the other hand, GCG shows a significant negative effect on fraudulent behavior. Furthermore, GCG acts as a full mediator in the leadership relationship based on Tri Kaya Parisudha with Fraud Behavior.