This research was conducted to find out the management of village original income in Kerobokan Village and the role of BUMDes to be able to increase village original income and rural original income management strategy to improve the economy. This research method is qualitative descriptive method. Data obtained through in-depth interviews, observations and document studies are then analyzed by data reduction, data presentation, data analysis and conclusion. The result of the research shows that the management done by Kerobokan Village Government is in accordance with the management procedure, BUMDes play a role in increasing the village's original income so that the village government can carry out the development which impact on the village economy and the strategy implemented by the village government puts forward the coordination and cooperation.

This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves that with the integration of several disciplines can help SMEs in managing their business, both from human resource management and accounting and financial management. This study uses a sample of 100 MSMEs engaged in the trade sector in Gianyar regency. Using MRA (Moderated Regression Analysis) method. The results of this study are the competence of human resources and attitudes of love of money affect the financial management based on economic entity concept. Further knowledge management is able to moderate the relationship between competence of human resources and attitude of love of money to financial management based on economic entity concept.

This study examines the effect of the implementation of internal control systems and good village governance on the quality of village government financial reports in the Province of Bali. The research method used is a quantitative database on the research respondents. The research data was collected through filling in questionnaires, and multiple linear regression tests were conducted to obtain the results of the study. The population in this study were village heads who received village funds in the Province of Bali as many as 636 villages, using random sampling and assisted by Slovin formula, obtained a sample of 87 samples. The results obtained are that there is an influence between the internal control system and good village governance on quality village government financial reports, which means that in achieving village financial reporting protection from the internal control system is needed to avoid fraud and the implementation of good village governance as guidelines for implementation village government to lead to village independence starting from the professionalism of village financial management.

The involvement of personnel in the budget preparation process provide the accuracy that can be used as a standard in performance assessments. The participation of managers in motivating subordinates to improve company performance is vital. High level of organizational commitment supports performance measurement system, which is a tool of management used to increase either decision making quality or accountability. With the measurement of performance, the company is expected to survive, develop, and cope with competition. This aim of present study are determining the participation effect of budgetary, commitment of organizational, and motivation and performance of measurement systems on the performance of managerial in four star hotels within Badung Regency. A total of 90 four star hotels forms the population of this study. Also, the study used random sampling and analysis of regression of multiple linear in analysing data. The results revealed that (1) Participation in budgeting has effect which is positive and significant on performance of managerial, with a sig t value of 0,000 <0.05. (2) Commitment of Organizational has effect which is positive and significant on performance of managerial, with a sig t value of 0,000 <0.05. (3) Motivation has effect which is positive and significant on performance of managerial, with a sig t value of 0.022 <0.05. (4) The performance measurement system has effect which is positive and significant on performance of managerial, with a sig t value of 0.006 <0.05.