The purpose of this research is to find out what factors influence the performance of tertiary institutions in obtaining accreditation. A structural Equation Model (SEM) is used for data analysis. The data processing tool in the buying and selling model in this study uses Partial Least Squares (PLS). The research design is causal research and the variables used are the performance of private universities governance, funding, internal audit, participation in budgeting and risk management. The results of the study show that internal audit has an impact on university governance. Budget participation and risk management have a positive effect on good university governance while financing and internal audit have a negative effect on university performance. Empirical evidence analyzes the effect of risk management on university performance at private universities in Medan City.

The purpose of this paper is to provide training in the preparation of working capital for residents of Titi Putih village, Batubara Regency, North Sumatra by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the ideal Working Capital scheme with a certain point of sale will generate cash flow. predictable entry so that people can avoid loans from moneylenders and banking institutions. The method used is a pattern of socialization, training, strengthening governance and monitoring and evaluation. The participants of the activity were residents of Titi Putih village, Batubara. The results show that with the Applied Excel application feature training related to the Preparation of Working Capital by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the Working Capital scheme will be able to identify certain sales points that will generate cash inflows.