Penelitian ini bertujuan untuk mengetahui pengaruh Biaya Bahan Baku dan Biaya Tenaga Kerja Terhadap Volume Produksi secara parsial maupun simultan pada CV Jati Jaya Singaraja  Periode 2016-2020.Metode Penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dan verifikatif dengan menggunakan pendekatan kuantitatif. Adapun populasi penelitian ini yaitu laporan keuangan tahunan CV Jati Jaya  serta sampel diambil selama 5 tahun periode 2016-2020. Hasil Penelitian ini menunjukkan bahwa besarnya nilai sig pengaruh Biaya Bahan Baku terhadap Volume Produkasi 0,006 lebih kecil dari nilai α sebesar 0,05, ( 0,006 < 0,05 )  sehingga Ho ditolak dan Ha diterima. Ini berarti secara statistik pada a = 5%, maka Biaya Bahan Baku berpengaruh nyata (signifikan) terhadap Volume Produksi CV Jati jaya Singaraja . Dengan demikian hipotesis pertama yang diajukan dalam penelitian ini yaitu ada pengaruh positif dan signifikan Biaya Bahan baku terhadap Volume Produksi di CV Jati Jaya Singaraja adalah teruji kebenarannya. .Besarnya nilai sig pengaruh motivasi terhadap Biaya Tenaga Kerja  sebesar 0,018 lebih kecil dari nilai α sebesar 0,05, sehingga Ho ditolak dan Ha diterima. Ini berarti secara statistik pada a = 5%, maka Biaya bahan Baku  berpengaruh nyata (signifikan) terhadap Volume produksi di CV Jati jaya Singaraja. . Dengan demikian hipotesis kedua yang diajukan dalam penelitian ini yaitu ada pengaruh positif dan signifikan Biaya Trenaga Kerja  terhadap Volume Produksi CV Jati Jaya Singarja  adalah teruji kebenarannya.  

This study focused on implementing spiritual capital in the business of beads in Nagasepaha Village, Buleleng, which was studied using the concept of understanding the values of the teachings of Hinduism ethics (moral), harmony (Tri Hita Karana), virtue (dharma) Qualitative methods of gathering Observations, interviews and documentation data were carried out to obtain results and answer the research problem formulation. The concept of Tri Hita Karana that does not neglect harmony, is that the implementation of spiritual capital in the business of the most basic implicit. Merely and is not concerned with the material (capitalism), the which shows that there is ethics (moral), so as to create dharma (virtue) the which is the result of spiritual capital

The purpose of this study is to determine the assessment of capital structure and working capital management at the Mukti Singaraja Savings and Loan Cooperative. The data collection techniques used in this study used documentation techniques, namely financial statement data from 2014-2019. The data analysis technique used in this research is descriptive technique by calculating financial ratios first which is followed up with the analysis. The results of this study explain that the working capital turnover ratio has been very productive from year to year because the ratio is always above 100%. The cash turnover ratio is very efficient because the value of this ratio is above 100% even though the dominant cash turnover ratio value has decreased. The management of accounts receivable ratio which is assessed from the turnover of accounts receivable is very efficient because the value of accounts receivable turnover is always above the standard even though the dominant accounts receivable turnover ratio has decreased. The results of this study explain that the capital structure ratio based on assessment standards (Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No. 06 / Per / M.KUKM / V / 2006) is classified as bad. It can be seen that the DAR ratio value from year to year is always above the standard (> 80%), but it is always followed by an increase in the achievement of SHU. The assessment of the DER ratio is not good because the value of the DER ratio is always above the standard (> 200%) but this condition is always followed by an increase in the achievement of SHU

This study aims to test and prove managerial ownership to moderate the relationship of Enterprise Risk Management (ERM) disclosure toward the company value. The management always tried to reveal private information, especially good news which according to the consideration of the company was very interested by the investors and shareholders. This research will be conducted on public companies and published annual report in 2014-2016. This research was using purposive sampling technique so that obtained 57 data observation. Moderated Regression Analysis (MRA) with panel data regression models are used to analyze data. The results showed that ERM disclosure had no effect on company value. The relationship between ERM disclosures to company value is also not able to be moderated by managerial ownership.

The purpose of this study was to find out how the financial condition of the Village Credit Institution (LPD) of Kerobokan Traditional Village, Sawan in terms of Liquidity, Activity and Profitability aspects for the period 2015 to 2019. This study used a descriptive analysis approach. The type of data used is quantitative data. Data collection techniques in the form of documentation. The data analysis technique used in this research is the analysis technique of liquidity ratios, activity ratios, profitability ratios. The results showed that based on the analysis technique of LACLR, LDR, WTO and ROE, the financial condition of the Village Credit Institution (LPD) of the Traditional Village of Kerobokan, Sawan was categorized as healthy, this is because the ratio value obtained tends to be greater than the predetermined assessment standard. This condition shows good performance, while based on the analysis technique of RTO, TATO and ROA, the financial condition of the Village Credit Institution (LPD) of Kerobokan Traditional Village, Sawan is categorized as unhealthy, this is because the ratio value obtained tends to be smaller than the predetermined assessment standard. This condition shows poor performance.