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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.

Micro-enterprises play an important role in the regional economy but often face obstacles in financial management and marketing strategies. A lack of understanding in financial management causes inefficiency in capital management, while minimal use of digital technology in marketing limits business competitiveness. This community service program aims to increase the capacity of micro-enterprises in Brangjan Village, West Ungaran District, Semarang Regency through financial management training and digital marketing strategies.The methods used in this program include socialization, training, and direct assistance in simple financial recording, working capital management, and the implementation of digital marketing strategies using social media and e-commerce platforms. The results of this activity show an increase in participants' understanding of financial management and their ability to implement digital marketing to expand market reach. With this training, it is hoped that micro-enterprises in Brangjan Village can develop further, become more competitive, and achieve long-term business sustainability.Additionally, the training on simple financial management provided participants with an understanding of transaction recording and the importance of cash flow in maintaining business operations. In terms of digital marketing, participants were trained to utilize social media and e-commerce platforms such as Instagram, Facebook, and Tokopedia to introduce their products to a wider market. Moving forward, it is hoped that participants will be able to leverage this knowledge to optimize their revenue and expand their customer base. This program also contributes to increasing digital and financial literacy for micro-entrepreneurs in the village. Overall, the training aims to create a more sustainable and efficient business ecosystem, which in turn can enhance the competitiveness of micro-enterprises at the local and regional levels.

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.

This study aims to determine the effect of Growth Opportunity, Leverage, Firm Size  and Net Working Capital  variables on Cash Holding  in Property and Real Estate Sector Companies. The population used in this study is Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange with a research observation period of 2018 – 2022. Sample selection criteria using  the purposive sampling  method based on predetermined criteria and have been adjusted to the purpose of the research problem, obtained a total of 43 samples from 87 companies. The data analysis technique used in this study Multiple Linear Regression Analysis with SPSS program tool version 21. The results of this study show that Growth Opportunity, Leverage, Firm Size and Net Working Capital have a significant effect on Cash Holding.

This research aims to determine whether the company's working capital has shown efficiency in increasing better profit growth. The author's research object is PT. Makassar Industrial Zone (Persero). This research method is descriptive research using quantitative methods. Quantitative data is numerical data, data obtained from financial reports. Researchers use data collection techniques accompanied by documentation. The results of the research show that the efficiency ratio shows the turnover of fixed assets that are sold a lot so that the turnover of receivables increases so that profitability can increase profit growth. So it is concluded that profit growth at PT. Makassar Industrial Zone (Persero) working capital management has not been shown to be efficient.

In the current era of very tight business competition, companies are required to improve their financial performance. To be able to assess the company's financial performance, all interested parties need to know the company's financial condition as seen from the company's financial reports. To assess the company's financial performance, it can be shown through the financial reports presented by the company management. The importance of the liquidity ratio for financial performance is because liquidity has a fairly close relationship with the company's ability to earn profits (profitability), namely liquidity shows the level of availability of working capital needed for operational activities. Having sufficient working capital makes it possible for the company to operate optimally and not experience difficulties due to the financial crisis. However, excessive working capital actually shows that there are unproductive funds and gives the impression that the company is releasing them to make a profit. Ideally, the company's working capital should be available in sufficient quantities to finance the company's various activities, which means there is no shortage of capital and no idle resources. In this way, the company's ability to improve its financial performance on its assets is maximized, and the current ratio is one of the components of the liquidity ratio used in this research.

Furniture business units in the city of Tasikmalaya altogether had 217 business units in 2018 with an investment value of IDR 28,677,699,000, a production value of IDR 82,656,245,000 and absorbing a workforce of 1,538 people. The aim of this research is to gain a better understanding of the use of raw materials, capital and labor by furniture craftsmen in Tamansari District, Tasikmalaya City. The analytical tools used in this research are multiple regression, coefficient of determination, and hypothesis testing. Multiple regression is used to identify the relationship between independent variables (raw materials, capital, labor) and dependent variables (income of furniture craftsmen). The research results show that raw materials, working capital and labor have a significant influence on the income of furniture craftsmen in Tamansari District, Tasikmalaya City. This means that efficient use of raw materials, capital and labor can increase the income of furniture craftsmen in the region. These results can be used as a basis for developing and improving the business of furniture craftsmen in Tasikmalaya City

This research aims to find out whether the Fixed Asset Ratio, Return On Assets, Firm Size, and Working Capital Turnover have an influence on the Capital Structure of PT. Aneka Gas Industry Tbk. This type of research is associative research with a quantitative approach. The population and sample used in this research are the financial reports of PT Aneka Gas Industry Tbk for the period 2014 - 2022 or for 9 years which were obtained using a saturated sampling technique. The data collection technique used in this research uses documentation techniques and literature study. The data source used in this research is a secondary data source obtained from the official website of the Indonesian Stock Exchange www.idx.co.id. The data analysis techniques used in this research are the classical assumption test, multiple linear analysis, coefficient of determination test, t test, and f test. The results of this research show that partially the Fixed Asset Ratio (X1) does not have a significant influence on Capital Structure (Y), partially Return On Assets (X2) does not have a significant influence on Capital Structure (Y), partially Firm size (X3) does not has a significant influence on Capital Structure (Y), and Working Capital Turnover (X4) partially does not have a significant influence on Capital Structure (Y). Meanwhile, simultaneously Fixed Asset Ratio, Return On Assets, Firm Size, and Working Capital Turnover have a significant influence on the capital structure of PT. Aneka Gas Industry Tbk.

The purpose of this research is to analyze the effect of net working capital, solvency and company size on profitability. There are independent variables including net working capital using Net Working Capital, solvency using Debt to Equity Ratio, company size using natural logarithm of total assets and the dependent variable profitability using Net Profit Margin. The sample in this research uses the food and beverage sub-sector which is listed on the Indonesia Stock Exchange for the 2019-2021 period, publishes annual financial reports for 2019-2021, as well as entities with complete financial report data related to research variables, entities earn profits throughout 2019- 2021, entities that publish their financial reports in rupiah currency in 2019-2021 using the non-purposive sampling method. In this research, there were 20 entities that supported the research sample criteria, so that 60 financial report data were obtained. This research method uses classical assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that working capital has no impact on profitability, solvency has a negative impact on profitability and company size has a positive impact on profitability in food and beverage sub-sector entities listed on the Indonesia Stock Exchange in 2019-2021.

The position of human capital in Islam has a special place and occupies the highest position among other creatures. Although working is not one of the five pillars of Islam, it is an obligation of all capable people and an expression of obedience to God. On the other hand, Allah SWT does not like weakness, even Rasulullah SAW poverty is close to kufr. Thus the role of science and knowledge is very important to improve the human degree from ignorance, backwardness, and poverty. Islam states that the development of knowledgeable human resources is a top priority. Through education, training, and employment opportunities, human capital becomes a valuable asset and a driving force for economic prosperity and independence. On the other hand, for people who are economically disadvantaged, Islam provides a solution in overcoming social inequality through zakat funds. This policy is not only able to alleviate poverty but even improve human dignity with the principles of brotherhood, empathy and social togetherness.

The purpose of this research is to identify and analyze the factors that affect the income of traders in Alok Maumere Market. The analytical method used in this study is an associative-specific method with a quantitative approach. The sample in this study were 84 respondents. The data used are primary data and secondary data. Retrieval of data using observation, interviews, and questionnaires. While the data analysis technique is a multiple linear regression analysis technique. The results of this study indicate that capital has no effect on the income of traders in the Alok Maumere Market. While working hours have a positive and significant effect on the income of traders at the Alok Maumere Market. So it can be concluded that both positive and significant business capital and working hours have an effect on the income of traders at the Alok Maumere Market.

. The purpose of this study was to determine partially the effect of working hours and length of business capital on business income and to determine simultaneously the effect of working hours and business length of business capital on business income. This study uses a quantitative approach, in that the data collected in research activities is presented in the form of numbers and the analysis uses statistics. The number of samples is 70 SMEs in the district of Ngunut. The results of this study indicate that: partially, there is a significant influence of business capital on MSME income in Ngunut District, with a t count = 5.539 > t table = 1.668 and sig = 0.000 <0.05. Partially, there is a significant effect work on MSME income in Ngunut District, with tcount = 2.876 > ttable = 1.668 and sig = 0.004 <0.05. Partially, there is a significant effect between the length of business on MSME income in Ngunut District, with a tcount = 3.514> t table value of 1.668 and sig = 0.001 <0.05. Simultaneously there is a significant effect between business capital, working hours and length of business on MSME income in Ngunut District, with a Fcount value greater than Ftable (29.493> 2.74) and a significance value less than 0.05 (0.000 <0.05).