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The challenges of millennials cover various aspects such as economy, employment, property ownership and leadership. According to Glints, the first challenge millennials face is economic, caused by the impact of previous economic crises and capital losses. In the world of work, millennials are often associated with stigmatization in the workplace and cross-generational differences in working styles, which can be challenging. Property ownership is also a challenge due to the high consumption of millennials. Managers need to be able to adapt to change and not feel stressed as millennials are more likely to seek real work and get bored quickly in the workplace. Millennials also value their own experiences and strengths, so they need to focus on that. This research uses a qualitative approach. This article uses library inquiry techniques, or library investigation, to copy data and understand theories found in relevant literature. The data used for this purpose is undoubtedly a precedent study of related arguments, such as libraries, journals, and scientific articles. Christian Religious Education (CHE) plays a crucial role in holistic education. Through PAK, millennials are guided to cultivate Christian values such as love, peace, honesty and justice. It also plays a role in shaping a moral and virtuous character based on the example of Jesus Christ. In addition, PAK equips millennials with a strong moral and ethical foundation, helps them make responsible and moral decisions, and guides them to live their lives in accordance with Christian values. In today's digital era, Christian Religious Education (CHE) needs to adapt to the technology used in students' lives. This is important to ensure that learning is not boring and can engage students. In addition, Christian Religious Education should also shape students' self-image according to the values of biblical truth. In this way, students can develop a strong character based on Christian faith. PAK in its ministry should encourage every believer, from children to adults, so that they can use and optimize their intelligence/knowledge for the common good Christian Religious Education (CHE) in the modern era faces the challenge of educating the millennial generation which has unique characteristics. This generation is accustomed to technology and has high self-confidence. Therefore, PAK needs to adapt to the technology used in students' lives to ensure that learning is not boring and engaging. In addition, PAK should focus on building students' self-awareness according to the values of Biblical truth and Christian Religious education teaching. This is important to help students develop a strong character based on the Christian faith. In this way, PAK can have a positive impact on the millennial generation and help them become people of faith and morals in an increasingly modern world.    

This research aims to analyze Working Capital Management and Leverage on Profitability Through Good Corporate Governance (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesian Stock Exchange (BEI) for the 2020 – 2022 Period. The research population is all listed Consumer Cyclicals sector companies on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022 with a total of 139 companies, the sample that has been determined in this research is 31 companies using non-probability sampling techniques with the Purposive Sampling method. Data analysis in this research uses the SmartPLS program. Hypothesis testing using the SEM-PLS approach. The results of the analysis and discussion of Working Capital Management have an effect on Profitability, Leverage has no effect on Profitability, Good Corporate Governance has an effect on Profitability, indirectly  Working Capital Management has no effect on Profitability through Good Corporate Governance, and indirectly h Leverage has no effect on Profitability through Good Corporate Governance in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period.    

Abstract. The purpose of the financial reporting system described above refers to conventional BTN financial reports as a whole because the financial reports at BTN Syariah KCS Banjarmasin still return to their parent bank where all BTN Syariah throughout Indonesia are business units of BTN Conventional. The research method in this study was carried out qualitatively with a descriptive approach. This research data uses primary and secondary data. Data collection techniques use observation and interviews. Meanwhile, research techniques use data presentation and drawing conclusions. Based on the results of the research, it shows that the processing of earnings management at BTN Syariah KCS Banjarmasin is quite efficient due to good working capital turnover as a means of generating profits. Judging from the net profit margin, it is quite efficient with an average percentage of 78.02%. The rate of return on assets is also efficient, although it continues to decline with a percentage of 1.41% and the rate of return on capital is considered effective with an average percentage of 13.15%. The author provides input to the bank so that the management of the financial reporting system at BTN KCS Banjarmasin is managed by the bank at each branch office or unit so that each financial report and profit management at the bank is more specific. Islamic banking academics should always participate in the development of sharia banking by providing input to financial institutions and also providing understanding to the public so they can differentiate between the bank interest system and the profit sharing system in banking. And also provide knowledge so that people do not get involved in the practice of interest which can actually lead to usury.

Sharia banks are currently on the rise and have become a reference for the public. One of them is 4.444 loans with a profit sharing system. Therefore, various sharia banking products, including the application of Murabahah contracts to PT financing products, must be understood by the wider community. Sharia People's Financial BANK SHARIA INDONESIA KCP MEDAN PADANG BULAN. This article explains the introduction of Murabahah contracts in PT loan products. People's Sharia Financial BSI KCP MEDAN PADANG BULAN This article uses qualitative research, collecting data through online interviews with PT manager BANK SHARIA INDONESIA KCP MEDAN PADANG BULAN. The result of this research is the application of a financing contract, namely the Murabaha contract, namely a contract for buying and selling goods at the original price with additional agreed profits. Technically, Sharia Banking Murabahah is defined as an agreement agreed between a sharia bank and a customer where the bank provides financing for the purchase of raw materials and other working capital needed by the custome.

The purpose of this study was to determine the effect of Current ratio and Working Capital Turnover on Net Profit Margin at PT Indofood Sukses Makmur Tbk for period 2010-2022. The method used is a quantitative method. The sampling technique used is purposive sampling in the form of the financial statements of PT Indofood Sukses Makmur Tbk for 13 years for the period 2010-2022 The method used in this study is a quantitative research method. This data was analyzed using multiple linear regression analysis which was processed through IBM Eviews software version 13. The results of this study are the Current Ratio has significant effect on Net Profit Margin with and hypothesis testing is obtained t count > t table or (2,927371 > 1,8125). Working Capital Turnover has significant effect on Net Profit Margin with hypothesis testing obtained t count > t table or (3,136072 > 1,8125). Hypothesis test obtained value of F arithmetic > F table or (11,73981 > 4,10), Current Ratio and Working Capital Turnover have significant effect on Net Profit Margin with the regression equation Y = -0.008184 + 0.105778(CR) + 0.066761(WCT) + ɛ. The value of the coefficient of determination is 78,16% while the remaining 21,84% is influenced by other factors.

This research is based on the obstacles experienced by sanjai owners in Harau District are limited capital, marketing, suppliers who are often stuck or late in coming so that it disrupts the smoothness of the sales process. And also the sanjai problem faced by the sanjai owner himself is the increase in the price of raw materials which causes an increase in sanjai production costs so that it ultimately affects the income of a sanjai cracker entrepreneur.The method of this research is descriptive qualitative. This research is motivated by the decline in sanjai business income during the Covid-19 pandemic. Then also accompanied by an increase in the price of raw materials which resulted in increased production costs so that the selling price also increased. If the seller does not increase the selling price, the business will suffer losses. With the sanjai business, it can improve the community's economy and also open up jobs for people who are not yet working. The way sanjai owners survive in the era of many competitors is to offer lower prices, work with travel drivers and improve service to consumers. The obstacle that sanjai owners also experience is capital. For limited capital, sanjai owners can be assisted by family or seek loans from outside parties.

This research aims to determine the factors that influence the income of eyelash extension workers in the Surabaya City Mall. This research uses quantitative methods with questionnaire data collection techniques and observation. The method used is multiple linear regression analysis, determination analysis (R2), and hypothesis testing. This data collection technique was carried out by distributing questionnaires to 40 respondents, namely the income of eyelash extension entrepreneurs in the Surabaya City Mall. The results of this study prove that partially working capital, labor, length of business have a significant effect on the income of eyelash extension entrepreneurs in Surabaya City Mall. Simultaneously working capital, labor, length of business have a significant effect on the income of eyelash extension entrepreneurs in Surabaya City Mall.

As time went by, many changes were discovered from outside the company. Due to rapid changes in a company's external reach, companies must also be able to adapt and compete with other companies. Sufficient working capital allows the company to operate as economically as possible, and the company does not face difficulties or threats that may arise due to crises or economic chaos. The aim of this research is to determine the effect of working capital management on the financial performance of property and real estate companies listed in the sharia stock index. The number of samples in this research was 20 companies for the 2020-2022 period after sampling using the purposive sampling method. Panel data analysis is used as a data analysis technique. The partial research results show that there is no effect of working capital management on financial performance, but simultaneously working capital management has an effect on the company's financial performance by 11.9%. When testing classical assumptions with a normal distribution, heteroscedasticity and multicollinearity do not occur.

MSMEs play an important role in national development, especially in absorbing labor,equalizing income, regional economic development, increasing non-oil and gas exports, and increasing gross domestic product (GDP). Challenges often faced by MSME economic actors include limited working capital, low human resource capacity, and low mastery of science and technology, resulting in generally uncertain business prospects.The development of training programs for Micro, Small and Medium Enterprises (MSMEs) is carried out systematically using consultation methods, production discussions and mentoring.

Through web-based business applications, it helps start-up companies to reach their target markets more quickly and in a more organized manner, with a more efficient level of economic costs compared to using conventional consumer marketing methods which require higher levels of economic costs. However, more than 40% of SMEs and startup companies in Indonesia, both digital and non-digital based, experience financial failure and fail to maintain their business continuously, due to inefficient management of the financial aspects of the organization, which becomes an obstacle for business actors in planning and can also disrupt the level of continuity of the business. This is the background for the need for community service activities in order to improve the quality of financial inclusion, especially in terms of working capital management budgeting for mobile-based SMEs and startup companies.  This community service activity was formed to expand knowledge regarding effective and efficient working capital management budgeting, where it is hoped that through this program, mobile-based SMEs and startup business actors will have the knowledge to know the financial strength of their business and can be used as a consideration in decisions and make the business run healthier in the future.

Working capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.  

This article discusses the role of zakat in alleviating poverty. Where zakat is something that is obligatory for the Muslim community. In the Qur'an it is explained that zakat is a responsibility for the Muslim community to help each other. So it can be interpreted that zakat is a moral element. social, educational and economic. In terms of morals, zakat wards off the greed and stinginess of some Muslims who have a sufficient economy. In education, the obligation to give zakat can be taken from the feeling of wanting to give, donate and also give up some of the assets we own as a sign of our love for others. In social matters, namely zakat, the poor can play a role in their lives, carrying out their obligations to Allah SWT, helping with zakat and sadaqah that have been given from people who are capable. As is the case with zakat, underprivileged people feel like they are part of society, or not even outcasts and are looked down upon. In economic terms, zakat can play a role in preventing the accumulation of wealth in the hands of just one person, and also requires rich people to redistribute the wealth they have to rich and poor family groups. So, zakat functions as a potential source of funds in terms of alleviating poverty. Zakat can also be working capital for poor people to open up employment opportunities, so that this group can earn income and also be able to meet their daily living needs. Taken from the feeling of wanting to give, donate, and also give up some of one's wealth as a sign of compassion for fellow humans. In social matters, namely zakat, the poor can play a role in their lives, carrying out obligations to Allah SWT, helping with zakat and sadaqah that have been given from people who are capable.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

Suriana. 2023. Analysis of Working Capital on Increasing Income at PT Bulungan Tiga Putra Mandiri. STIM-LPI Makassar Management Study Program Thesis (Supervised by Drs. Sabirin Iskandar, M. Si., and Dr. Khairina Rosyadah, S.E., M.M). This research aims to determine whether working capital increases income at PT. Bulungan Tiga Putra Mandiri. The object of this research is PT. Bulungan Tiga Putra Mandiri, a corporation which operates in the trading business of heavy systems and fruit peels. The data used is primary data. The sample in this research is the financial report of PT Bulungan Tiga Putra Mandiri for 3 years.The results of this research show that calculating financial data using activity ratio and profitability ratio analysis shows that the company's working capital at PT. Bulungan Tiga Putra is decreasing from 2020 to 2022, resulting in a decrease in income and even a loss.

Analysis of Working Capital on Profitability Levels at PT. Gaya Makmur Tractors Makassar, Thesis for the Management Study Program at the Indonesian Educational Institute of Management Science College (STIM-LPI) Makassar. (supervised by Dra. Pra Gemini, M.Si and Fausiah, S.E., M.Si). This research aims to determine how working capital influences the level of profitability at PT. Gaya Makmur Tractors Makassar. The type of research used in this research is quantitative. The data processed is the financial report of PT. Gaya Makmur Tractors Makassar for 2019-2021 which consists of a profit and loss report and balance sheet. The research results of the current ratio are stated to be good because they continue to increase every year 2019-2021 and exceed the internal average standard in 2020 and 2021. On the activity ratio with measurements using the NWC Turnover ratio can be said to be quite good because it exceeds the internal average, although it experienced a decline in 2020 of 368% but rose again to 430% in 2021. The profitability ratio with Return On Investment is said to be not good because it is below the internal average . Return on Equity is said to be not good, although it has increased in 2019 and 2021, this ratio is still below the internal average. Gross Profit Margin is also still said to be not good or not optimal because it experienced ups and downs from 2019-2021, namely 173%, 181%, 175%, although in 2020 it experienced an increase and was above the internal average of 176.3% but in 2021 experienced another decline and was below the internal average. Net Profit Margin is also said to be not good because it is still below the internal average.  

Many businesses experienced losses due to the Covid-19 pandemic, one of which was Mitra who was laid off from his job due to his business going bankrupt. Partners have cake-making skills that they acquired while working. Mitra wants to open his own business but doesn't have the capital so he can't afford cake ingredients and machines. There are two problems with Partners, namely the production sector, Partners do not have capital and marketing problems, Partners do not know how to market their products. The goal of service is that partners have income and the business they run runs and develops. As a result of dedication, the provision of an oven machine has resulted in Mitra getting a lot of orders, as can be seen from the evaluation carried out over seven days of orders, usually only 3 bolus cakes every day, but now it can reach 15 bolus cakes every day. In conclusion, the oven provided by the Service Team is the result of a discussion group forum which is really needed by Partners. Partner's income has increased since the Service Team provided the oven to Partners as seen from the evaluation carried out by the Service Team

Purworejo Village, Ngantang District, Malang Regency is one of the onion producers in East Java. Purworejo Village has geographical and climatic conditions that support the growth of onions well. Fertile soil and sufficient rainfall enable farmers to obtain optimal harvest results. Agricultural knowledge and traditions that have been passed down from generation to generation have become valuable capital for local farmers in managing shallot crops well. In Purworejo Village there is agricultural land that uses a greenhouse system, however the green house has been unused and neglected because it is poorly maintained. The PPK HMD Management team is working together with the Karya Bakti 1 Farmers Group in Purworejo Village to revitalize and reuse greenhouse agricultural land for planting shallots. Methods used in revitalization include evaluating land conditions, soil analysis and fertilization, water management, and routine maintenance. The results of the revitalization of the greenhouse will be used as an outdoor education center which is useful for providing experience in raising shallots through to the harvesting process as an application of shallot farming theory.

The purpose of this study was to determine the Analysis of the Role of Amil Zakat Hidayatullah City of Medan in Improving Small and Medium Enterprises for Mustahik This study uses a qualitative research method. The research method used is in-depth interviews on research subjects, observation and documentation. As for the research location, namely the Amil Zakat Hidayatullah Institute, Medan City, the data collection used in this study was Interview, Observation, Documentation The data analysis used in this study is descriptive analysis, where the aim of this analysis is to describe systematically, factually and accurately the facts and the relationship between the phenomena being investigated. The results of the role of amil zakat Baitul Maal Hidaytullah in utilizing zakat through the Indonesian cart and mosque program by increasing SMEs in the city of Medan have yielded quite good results. Given that programs or activities to improve SMEs to the community will provide more ways or opportunities and knowledge to them, not provide fish or money as working capital. Keyword: Amil Zakat, Mustahik, UKM

Banking is a financial institution that plays an important role in a country’s economy. One of the current economic developments in Indonesia is the emergence of sharia-based financial institution, one of which is sharia banking. Like the function of banking itself, namely as an intermediary between people who need capital and people who have excess capital. One of sharia banking services is financing, namely the distribution of money by banks to costumers who need working capital. The bank provides capital to customers as business capital whose business result are calculated from the results according to the agreement. But in reality, it is not uncommon for customers to fail to pay for this financing. One of the reasons for the cessation of funding itself is the possibility of worsening business conditions. To minimize the risk of bad financing itself, banks must be able to make clear rules. In this article, Bank SUMUT Syariah Karya Rantau Prapat discusses various strategies for dealing with bad financing.