This study aims to analyze the opportunities for implementing Non-Cash Transactions (Non-Cash Applied Transactions) at Village-Owned Enterprises as the application of Enterprise Resources Planning (ERP) Theory in North Sumatra. This type of research is quantitative descriptive research. The test was carried out by using Structural Equation Modeling analysis with the Formative approach. The tool used is SmartPLS. The study population was village-owned enterprises in Simalungun, Batubara and Asahan districts, North Sumatera, Indonesia. The sampling technique was carried out by using purposive sampling method. In addition, an assessment of community perceptions of implementation was also carried out. The research variables used are supervision, provider support, banking support (support of banking facilities), human aspect, regulation, resistance, commitment and training. The training variable at Village Business Entities has a significant partial effect on the Successful Application of Non-Cash Transactions of Village Business Entities in North Sumatra. This shows that the more frequent training and assistance are held at village business entities, the easier it will be to implement non-cash transactions at village enterprises. Meanwhile, the variables of Supervision, Provider Support, Banking Support, Human Resources, Regulation, Resistance and Commitment did not have a significant effect on the success of village non-cash transactions in North Sumatra.

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.

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