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The purpose of this research article is to find out the concept of Governance / Corporate social responsibility (CRS) and ethics in strategic management in the field of education. Corporate governance is a set of rules that govern the relationship between shareholders, managers, creditors, employees, and other stakeholders to balance their rights and obligations. Corporate social responsibility (CRS) is an activity carried out by companies as a form of supporting sustainable economic development through community or global empowerment. Management ethics is a process and effort in order to examine the truth about managerial practices that are used as guidelines for a person in carrying out and determining decisions in the organization. Ethics is not only necessary in social life, but in the world of management and business, ethics is also necessary in order for organizations to organize moral systems prepared to limit the actions of people. 

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Penelitian ini bertujuan untuk mengetahui penyebab kredit macet dan dampak penyelesaiannya.Penelitian ini menggunakan data primer dan data sekunder. Data primer diperoleh melalui wawancara kepada bagian lapangan dan manajer Credit Union (CU) Tani Sehat Sipeapea dan Nasabah yang pernah mengalami Kredit macet. Populasi yang diambil yaitu Kesuluruhan Nasabah yang mengalami kredit macet tahun 2012 dan sampel 3 nasabah yang mengalami kredit macet,pada dengan teknik pengambilan sampel menggunakan metode purposive sampling. Hasil penelitian ini menjelaskan bahwa sudah berbagai antisipasi dilakukan oleh pihak  Credit Union (CU) Tani Sehat Sipeapea kredit macet selalu ada setiap tahun. Faktor penyebab terjadinya macet meliputi karakter nasabah, masalah ekonomi nasabah. Oleh sebab itu, kredit macet harus dicegah sejak dini agar tidak menimbulkan kerugian. Salah satu bentuk strategi yang dilakukan oleh pihak Credit Union (CU) Tani Sehat Sipeapea 1) jika penyebabnya karena karakter debitur hal yang dilakukan adalah Pengintensifan kunjungan ketempat tinggal dan usaha debitur, melakukan pendekatan persuasif, memberikan tenggang waktu kepada nasabah. 2) jika penyebabnya karena masalah ekonomi pihak Credit Union (CU) Tani Sehat Sipeapea  akan melakukan rescheduling (penjadwalan kembali) dengan dasar kesepakatan bersama, dan yang terakhir melakukan eksekusi jaminan. Kinerja Credit Union (CU) Tani Sehat Sipeapea sebelum dan sesudah diterapkannya strategi dilihat dari rasio likuiditas, aktivitas dan profitabilitas berdasarkan ketetapan indikator adalah kurang efisien dan efektif, sehingga dapat dikatakan dampak terhadap kinerja keuangan kurang baik.

Penelitian ini bertujuan untuk menguji Pengaruh Tingkat Suku Bunga Kredit Terhadap Pertumbuhan Nasabah Pada Credit Union (CU) Tani Sehat Sipeapea Kabupaten Tapanuli Tengah. Penulis menggunakan metode penelitian deskriptif kuantitatif untuk membahas permasalahan yang dihadapi oleh keuangan perusahaan . Analisis data dijelaskan dengan mengunakan hasil beberapa analisis sub-data yang linear mengenai tingkat suku bunga kredit terhadap pertumbuhan nasabah. Hasil penelitian menunjukkan adanya hubungan yang negatif antara tingkat suku bunga kredit dan pertumbuhan nasabah pada Credit Union (CU) Tani Sehat Sipeapea Kabupaten Tapanuli Tengah sebesar -0,544 sehingga apabila diinterpretasikan dalam skala nilai dapat dikategorikan rendah. Persamaan regresi yang diperoleh Y= 86,088 – 4,476X  yang menunjukkan pengaruh tingkat suku bunga kredit terhadap pertumbuhan nasabah pada Credit Union (CU) Tani Sehat Sipeapea Kabupaten Tapanuli. Uji t menunjukkan bahwa hipotesis yang diajukan ditolak (tidak Signifikan) kebenarannya, dimana t hitung -1,123 < 3,18245 yang berarti pertumbuhan nasabah belum tentu bertambah sebesar koefisien regresi / slop (-4,476) apabila variabel tingkat suku bunga kredit ditambah dengan satu satuan. Sementara koefisien determinasi diketahui bahwa tingkat suku bunga kredit hanya berperan sebesar 29,6% terhadap pertumbuhan nasabah pada Credit Union (CU) Tani Sehat Sipeapea Kabupaten Tapanuli Tengah dan sisanya sebesar 70,4% dipengaruhi faktor lain yang tidak dimasukkan dalam penelitian.

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.

Public demand for motorcycles is always increasing. The motorcycle manufacturers compete with each other to offer their products. Yamaha is one of the largest and most excellent automotive companies, especially in Indonesia. In the current uncertain economic situation due to the Covid-19 pandemic crisis, this has resulted in sluggishness in motorcycle sales. So that before marketing their products, companies need to pay attention to consumer behavior first. Because consumer behavior will be the target for purchasing products to be marketed. The purpose of the study was to analyze consumer behavior in deciding to purchase a Yamaha motorcycle at CV Tjahaja Baru Lubuk Buaya Padang. This study uses qualitative methods and belongs to field research with semi-structured interviews and documentation as data collection techniques. The findings from this study are that prospective motorcycle consumers in buying a motorcycle take a lot of considerations to get the motorcycle they want, what are the advantages of a motorcycle, an affordable price, if purchased on credit with low interest and so on.    

Banking is one of the business entities that collects funds from the people in the form of savings and distributes them back to the people in the form of credit or in the form of savings in order to raise the standard of living of the people. The population of this study are banking companies registered with the Financial Services Authority (OJK) in the 2016-2020 period. The sampling technique in this study uses the panel data regression method, with a total of 50 banking companies that issue financial statements according to predetermined criteria. The results of this study indicate that the Loan to Deposit Ratio (LDR) variable simultaneously has a significant effect on bank lending. Meanwhile, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Performing Loans (NPL), and Operating Expenses on Operating Income (BOPO) have no significant effect on bank lending.

The purpose behind this review was to decide if the reliant variable in this review could be affected by the autonomous variable. The populace in this review were 4 Persero Business Saves money with the examining procedure utilized was purposive testing. Gotten an example of 4 state-claimed business banks enlisted with the OJK. In this review, different relapse was utilized to test the speculation. In view of the aftereffects of concurrent testing, it is realized that ROA can be impacted by NPL and BOPO together. In light of the fractional test, ROA can't be impacted by NPL and ROA can be impacted by BOPO..

The Covid-19 pandemic has had an impact on various sectors of life, including a shock effect for the banking industry. The decline in bank credit growth in mid-2020 is evidence of the shock effect. To anticipate various effects, the central bank supports the government by issuing various policies. BPR is growing rapidly in both urban and rural areas. BPR is seen as able to directly touch the community and small business owners with various financial activities. However, at the beginning of the COVID-19 pandemic, OJK recorded a very high credit restructuring value. Similar conditions were also experienced by BPRs in the Residency of Semarang. This study aims to determine whether there is a difference (which is a shock effect) in the financial performance of BPR before and during the covid-19 pandemic. The sample obtained by purposive sampling method is as many as 62 BPR located in the Residency of Semarang. This study uses secondary data in the form of quarterly BPR financial reports. Financial performance analysis was carried out using the CAMEL method. As a result, financial performance in terms of the capital ratio (CAR) and liquidity ratio (LDR) was proven to be affected by the shock effect of the COVID-19 pandemic because there were significant differences between before and during the COVID-19 pandemic. Financial performance in terms of asset quality, management ratios and income, each of which is measured by the ratio of NPL, ROA and BOPO, it is proven that there is no difference between before and during the covid-19 pandemic.

This study aims to analyze the influence of internal and external factors on bank credit. The data was obtained from banks listed on the Indonesian Stock Exchange in the 2017-2020 period. Samples were taken based on the purposive sampling technique. This research uses the data pool regression analysis. Then the selection of the best estimate based on the Chow test to select the Pooled Least Square (PLS) estimate with the Fixed Effect Model (FEM). Then the Hausman test was carried out to select the FEM estimate with the Random Effect Model (REM). The test results found that FEM was the best for further analysis. From the FEM output, it is concluded that Third Party Finance (TPF) and Loan to Deposit Ratio (LDR) have a positive effect on bank credit. Meanwhile, Non Perfoming Loan (NPL) and Capital Adequacy Ratio(CAR) do not affect bank credit. Then Economic Growth affects bank credit negatively. The Market Interest Rate has a positive effect on bank credit. The three state-owned banks have a higher ability to provide credit than the other banks in the sample of this study.