Improvement and diversification of costing methods should consider, in addition to efficiency, foresight and responsibility, and reduce the workload necessary to obtain information on costs of production and costs, and possible recovery of the information obtained. This process requires the...

The cost-benefit analysis is a way of evaluating a project in terms of economic efficiency. It means comparing the total costs with the benefits expressed in financial terms, being a technical analysis which is vital for the optimal allocation of resources in order to maximize benefits. The...

This study seeks to understand the role of intellectual capital and capital structure in maintaining the financial performance and cultural sustainability of village credit unions in Bali, locally known as lembaga perkreditan desa (LPD), which is crucial in the funding of cultural and religious...