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This training plays a crucial role in providing training to 37 participants in Nagari Bukit Batabuah, Agam Regency. It focuses on micro, small, and medium-sized enterprises (MSMEs) in the region. Pre-training needs analysis helped the community service team understand the challenges faced by the partners and identify their primary needs. Survey data indicates that the majority of participants have been actively involved in various business sectors, with many already owning their businesses. Income analysis suggests income variation, with most participants falling into the middle and upper-middle-income categories. In the context of digital marketing, Shopee emerges as the primary platform chosen by participants, while diversification through WhatsApp Business, Facebook, and Instagram is also evident. This training provides a deep understanding and practical skills to MSME entrepreneurs, assisting them in developing effective marketing strategies and leveraging the full potential of online media for business growth

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.

This examination means to investigate and recognize the different sources and components adding to income age in the financial area inside the City of Medan. The study evaluates the various sources, instruments, and strategies utilized by banks to generate income and delves into the intricate details of revenue streams. Using a blended strategies approach, the exploration consolidates both quantitative information investigation and subjective experiences from key partners inside the financial business. The quantitative perspective includes the examination of fiscal summaries, pay reports, and execution pointers, giving a complete outline of income patterns. Key central places of the exploration incorporate the ID of premium pay, expense-based pay, and other subordinate sources adding to the general income of banks in Medan. The subjective part includes meetings and conversations with banking leaders and controllers to accumulate nuanced experiences about the techniques utilized for income expansion and maintainability. Primer discoveries show a different scene of income sources, including conventional financial exercises, imaginative monetary items, and computerized administrations. The examination adds to the comprehension of the elements of income recognizable proof in the financial area, giving important bits of knowledge to monetary foundations, policymakers, and industry experts.

In general, a person's career is divided into four groups, namely being civil and government civil servants, BUMN employees in various sectors, private employees in various sectors, as well as being an entrepreneur and the like. This research will focus on career choices and orientation in the millennial generation. The millennial generation or generation Z who were born after 1995. Generations that are different from previous generations are the baby boomers, generation X, and generation Y. This research gap has caused policy makers in corporate organizational management to start adapting and seeing what trends are different from other generations. other. This study uses qualitative studies from various recent journals. The results of the study show that most of the millennial generation have career habits with various career patterns, starting from a career as a stepping stone to getting out of their comfort zone by starting a business. The millennial generation is more concerned with salary or income as satisfaction at work.

Micro, Small and Medium Enterprises have a very important role in the national economy. One of the drivers of MSMEs is women who contribute 64% of Indonesian MSMEs. Finance has a very important role in starting a business. Based on the information we got, it can be concluded that Dharma Wanita mothers are still confused about how to start a business from their husband's limited income, therefore we help Dharma Wanita mothers how to manage their income so that they can set aside part of their income which will be used as capital in starting a business. The method of implementing this service is carried out by means of presentations and interactive discussions. The result of this service was that the women of the Dharma Wanita Association of the National Park Hall were very enthusiastic about the event. This could be seen from the many questions asked related to family financial management

increasingly fierce business competition in the realm of e-commerce causes business people to implement the right strategy, improve service quality, and manage good relationships with consumers. Technology has changed the way businesses operate in recent decades. Rapid technological innovation has provided new opportunities for businesses to grow and develop. This needs to be done by a company as an effort to maintain loyalty customers as well as acquiring new customers. Good product quality is indeed an important factor to be able to increase company sales. However, there are other things that you should pay attention to, namely establishing good relationships with customers it is undeniable that customers are one of the factors that will affect the condition of your business. If you don't have customers, then you won't get any income. Therefore establishing a good relationship with customers becomes important for the sustainability of the company. By definition, a customer relationship is a marketing strategy that retains and manages customers to make repeat purchases. Customers that you have successfully attracted must be managed as well as possible so as not to switch to competitors. The more customers you have, the better the impact on business development. The way this is done is to manage it in such a way that it encourages purchases repetitive and prevents them from switching to competitors.this can also be done by providing answers and solutions to problems owned by customers. Customer relationship practices help salespeople automate sales activities with a customer relationship strategy, you know when to reach out to your sales prospects, what to say, and how to say it.

The Covid-19 pandemic has occurred. Since 2019, almost all countries in the world have experienced it. The Indonesian population is experiencing a pandemic that causes millions of people to experience difficulties, one of which is economic factors, namely in paying off debt or murabaha financing at Islamic banks and conventional banks. This is due to a decrease in daily income. If these conditions are not addressed properly, it will result in a decline in the economic growth of a country. This article aims to examine the application of the Qur'an Surah Al Baqarah verse 280 to the gift of restructuring murabahah financing to customers affected by the Covid-19 pandemic. The researcher used the literature review method. In addition, this study also uses a narrative analysis method to describe the reality that occurs in the field and conducts interviews with customers and the Bank. The research study conducted in this article shows that the application of Surah Al Baqarah verse 280 during the Covid-19 pandemic can be a solution to maintain the level of economic growth in Indonesia.

According to the Central Statistics Agency for 2019-2021, the harvested area and area of ​​corn plants according to districts/cities, corn production comes from five districts, namely Bualemo district, Gorontalo district, Pohuwato district, Bone Bolango district, North Gorontalo district and Gorontalo city with a total of 377 432.00 ha in 2019, 304 945.00 ha in 2020, and 334 945.00 ha in 2021. By the end of 2022 it is predicted that 340,500 hectares or 27.38 percent of the entire Gorontalo land area will be planted with hybrid corn with a total harvest estimated at 1.61 million tons. This research uses qualitative methods, with primary data sources and secondary data. Corn productivity affects the net income of corn farmers apart from the selling price, where low productivity causes minimal harvest results, so the farmer's income is also low. Apart from that, fluctuations in corn prices are also an obstacle in increasing net income, when corn prices are high farmers get bigger profits. However, when the price of corn falls, farmers' income will also decrease. To increase the competitiveness of corn commodities in Gorontalo Province, it is necessary to invest in improving agricultural technology, opening wider market access, and providing greater government policy support. In this way, corn commodities in Gorontalo Province can become more competitive in both local and international markets.    

According to the Central Statistics Agency for 2019-2021, the harvested area and area of ​​corn plants according to districts/cities, corn production comes from five districts, namely Bualemo district, Gorontalo district, Pohuwato district, Bone Bolango district, North Gorontalo district and Gorontalo city with a total of 377 432.00 ha in 2019, 304 945.00 ha in 2020, and 334 945.00 ha in 2021. By the end of 2022 it is predicted that 340,500 hectares or 27.38 percent of the entire Gorontalo land area will be planted with hybrid corn with a total harvest estimated at 1.61 million tons. This research uses qualitative methods, with primary data sources and secondary data. Corn productivity affects the net income of corn farmers apart from the selling price, where low productivity causes minimal harvest results, so the farmer's income is also low. Apart from that, fluctuations in corn prices are also an obstacle in increasing net income, when corn prices are high farmers get bigger profits. However, when the price of corn falls, farmers' income will also decrease. To increase the competitiveness of corn commodities in Gorontalo Province, it is necessary to invest in improving agricultural technology, opening wider market access, and providing greater government policy support. In this way, corn commodities in Gorontalo Province can become more competitive in both local and international markets.

The role of government in agriculture is very important in determining economic policy, in planning to mobilize actors there must be readiness, seriousness and commitment to implement it. In an effort to establish regional autonomy, readiness to face future challenges and effective and efficient management of the regional economy by utilizing regional potential and resources. support that has a comprehensive design is needed, in order to obtain information that is in accordance with the problem formulation and research objectives. The method used in this research is a qualitative descriptive research method. This research is located in Bolaang Mongondow district (North Sulawesi). Regarding the role of the government in controlling the level of competitiveness of farmer groups in Bolaang Mongondow district (North Sulawesi). Data collection methods This research uses secondary data. The role of the government as a regulator is that the government prepares the implementation of development (issuing regulations in the framework of the effectiveness and orderliness of development administration). capital through providing capital assistance to the community. The government as a catalyst, the village government has a position as an agent that accelerates the development of village potential. The research results show that the government's role in controlling the level of competitiveness of farmer groups in Bolaang Mongondow, North Sulawesi, is very important and has a positive impact. With support and assistance from the government, farmers can increase their productivity, expand markets, and increase their income.    

This article examines the role of the agricultural sector in efforts to reduce poverty and enhance welfare in developing countries. The primary objective of this research is to analyze the extent to which the agricultural sector can contribute to the improvement of social and economic conditions in these nations. The research method involves the analysis of secondary data from various sources, including agricultural production data, food consumption patterns, and socio-economic and policy factors that influence the agricultural sector. The results of the study indicate that the agricultural sector plays a significant role in reducing poverty and enhancing welfare in developing countries. Firstly, the agricultural sector provides employment opportunities for a significant portion of the rural population, often the most vulnerable to poverty. Consequently, the agricultural sector contributes to increased income and access to economic resources for rural communities. Secondly, the agricultural sector also plays a crucial role in providing sufficient and affordable food for the population in developing countries. This positively impacts nutrition and public health, subsequently affecting the quality of life and overall welfare. By improving productivity and access to food resources, the agricultural sector can help reduce hunger and malnutrition. Thirdly, the agricultural sector has the potential to support national economic growth by supplying raw materials to the food processing and textile industries. This creates additional economic opportunities and enhances the competitiveness of developing countries in the global market.

This research aims to determine the financial position analysis of the KSM Sehat Sejahtera Cooperative for the period 2021 – 2022 using Income Trend analysis. The type of data used in this research is quantitative data. The data sources according to the data obtained are primary data and secondary data as well as the documentation method with the data analysis technique used is quantitative descriptive analysis, namely a data processing method that uses mathematical calculations, which in this case uses a method namely: Income Trend. The analysis was carried out regarding Trend analysis for 1 year. From the results of the analysis for 1 year, it shows that assets and liabilities in the following year after 2021 will increase similar to what will be obtained by members who will increase.

This research was carried out in December 2023 at Batanghari. The location of this research is determined deliberately (purposive sampling) with the consideration that Batanghari has good potential to carry out catfish farming business activities. Business Catfish rearing cultivation in Batanghari has been established since 2010. The total income obtained by farmers in carrying out a catfish rearing business, namely Rp. 110.000.000 and the income is obtained for one harvest, and the annual income is Rp. 440.000.000. Based on results of calculating the percentage of profits obtained from cultivators Catfish in Batanghari is 500kg, 10 fish per kg. Meanwhile, the value of the cost of production is 3,944. The profit value for the selling price of catfish is IDR 8,006/kg.

Professional zakat is a type of zakat which is specifically related to income or earnings obtained from certain jobs or professions in the Islamic economy. This is a form of zakat given by individuals who have income from their work or business. Professional zakat is one of the topics of contemporary jurisprudence that is still debated and not yet fully agreed upon by scholars. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to professional zakat. The research results show that Professional Zakat is calculated based on a certain percentage of an individual's income after meeting basic needs and debts that must be paid. The percentage that must be spent varies between 2.5% to 20% depending on the assets owned

The millennial generation is very techno minded, where they interact using gadgets in their daily activities, so they have the potential to become muzakki, especially in online zakat payments. There are several perceptions of the millennial generation in paying zakat online, namely awareness, level of trust, transparency, accountability and income level. The aim of this research is to determine the influence of brand awareness, level of trust, transparency, accountability and level of income on online payments and to determine the most dominant independent variables in online zakat payments. The type of data collected was primary data by distributing questionnaires directly to the millennial generation, totaling 100 respondents. The analysis method used is multiple linear regression analysis and assisted with SPSS 20. The research results show that brand awareness and the level of trust have a positive and significant influence on online zakat payments. Transparency, accountability and income level do not have a positive and insignificant influence on online zakat payments. The most dominant variable influencing online zakat payments is the level of trust.

. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers.

The aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of the study indicate that the treatment of exchange rate variances and foreign currency transactions at PT Mayora Indah Tbk aligns with the relevant PSAK. Nonetheless, the study is constrained as it relies on data from publicly distributed financial statements and concentrates solely on the account of other income exchange rate variances in the elaboration of financial statements. The researcher looks forward to improved and more intricate research endeavors in the future.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

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.

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.