Bali’s famous temple ceremonies can wreak havoc on retail and banking hours. Though most shops in the major tourist areas are open from 10 am till 8 p.m., six days a week (seven in shopping centers and hotels) - sometimes a shop is closed for no apparent reason BUT there is a reason, the shopkeeper has a ceremony to attend. Restaurants start serving from 7 a.m. or so until 11.00pm or midnight.
Government offices and banks operate from 8 a.m. till 3 p.m., Monday to Thursday, and 8 a.m. till 12 p.m. on Fridays. That said though, Government offices and banks are closed on public holidays and sometimes the public holiday is 'extended' to allow for a long weekend. I.e. if a public holiday falls on a Thursday, often government offices and banks will be closed Thursday-Sunday. At Christmas and New Year, banks will be closed for 10-12 days depending on the actual holiday days.