The purpose of this paper is to develop learning media for Android-based Budget Accounting; and testing the feasibility of learning media developed based on validation or assessment from media experts and students. Media feasibility validation was conducted by the learning technology lecturer and was tested on 50 students at the Accounting Study Program of one of the campuses in North Sumatera. In broad outline, the results of the validation of the media from the material and media aspects were classified as Very Feasible (VF) that is 89.06% and 89.88%, as well as the results of the validation of student trials from aspects of validity of concept, material preparation and implementation potential are Very Feasible (VF), that is 85.12%, 87.90% and 81.55%. The learning media products that are produced are files in the android package (apk) format.

The purpose of this study was to determine and analyze the effect of third party funds, capital adequacy ratio, non-performing loans, interest rates, BOPO and ROA on credit distribution of commercial banks listed on the Indonesia Stock Exchange. The population is 43 commercial banks listed on the Indonesia Stock Exchange for the 2017-2020 period. The research sample is 21 Commercial Banks listed on the Indonesia Stock Exchange for the 2017-2020 period. In this study, the techniques used in data collection are documentation study methods and literature study methods. This study uses multiple linear regression analysis. The results of the study indicate that third party funds, capital adequacy ratio, non-performing loans, interest rates, BOPO and ROA have an effect on lending to commercial banks listed on the Indonesia Stock Exchange