The internship was held at PT. North Sumatra Plantation, District Seisuka, Batu Bara Regency, North Sumatra Province on 01 February – 28 February 2023. Purposeof this internship activity is to find out how to analyze the production costs of processing fresh fruit bunches PT. North Sumatra Plantation is a company that engages in the management, processing and marketing of plantation products. Commodities that are cultivated are oil palm, rubber, sugar cane, sweet potatoes and various other plants. Analysis of the production costs of processing fresh fruit bunches. The results obtained from the activity the internship is in the first week until the end of the research is obtained expenditure of goods and entry of goods and analyze the production costs of fresh fruit bunches at PT. North Sumatra Plantation.

This research was conducted to determine the effect of Fee Based Income and Minimum Statutory Reserves on the Profitability of PT. Indonesian Sharia Bank. The population used in this research is the financial statements of PT. Indonesian Sharia Bank. Meanwhile, samples were taken from the monthly financial reports of Bank Syariah Indonesia for 2020 - 2022 using purpusive sampling techniques. The results of this research show that the value of Tcount > Ttable or 5.865 > 2.03452 and the significant value of the Fee Based Income variable (X1) is 0.000 < 0.050, stating that partially the Fee Based Income variable has a significant effect on Profitability. The value of Tcount > Ttable or 7.901 > 2.03452 and the significant value of the Minimum Statutory Reserve variable (X2) is 0.000 < 0.050. Minimum Statutory Reserves have a significant effect on Profitability. Fcount > Ftable or 51,929 > 2.90 with a probability value of 0.000 < 0.050, it can be concluded that H0 is rejected and Ha is accepted, meaning that Fee Based Income and Minimum Statutory Reserves simultaneously influence Profitability.