The research will look at the impact of credit restructuring on the income of banks in Indonesia. This research was conducted with a quantitative approach, with reference to the data used is secondary data, in the form of financial reports of all banking issuers (45 issuers) which are reported and summarized on the official website of the Indonesia Stock Exchange (BEI). The results of hypothesis testing using the t test show a significance value of 0.00 <0.05 with a coefficient value of -1.260, which means that credit restructuring has a negative effect on bank income, it can be concluded that the credit restructuring variable (X) partially has a negative effect on the income variable. (Y). The higher the credit restructuring, the lower the income of banking companies listed on the IDX. The result of the coefficient of determination shows the ability of the independent variable to explain the variation of the dependent variable of 0.945 or 94.5%, which means that the effect of credit restructuring (X) on income (Y) is 94.5% and the remaining 5.5% is influenced by other variables outside of this research model.

Lake Toba is one of the government's five proposed super tourism locations. Strengthening the tourist sector is a key component of a region's national development strategy. The tourist sector was chosen to be strengthened because it has the potential to boost the Indonesian economy. As for the real battle in managing Lake Toba tourism in terms of human resources, citizens' understanding of tourism is still limited, the model of service to tourists is still lacking, tourist attractions that have not been maintained on a consistent basis tend to emphasize nature and neglect cultural attractions, and insufficient infrastructure such as road access. The goal of this research is to determine the local community of Toba Regency's willingness to participate in the development of Lake Toba tourism and the ability of the local community's great service abilities to attract tourists. This study takes a qualitative-exploratory strategy, stressing characteristics of enrichment in the field as a research force through data gathering approaches such as surveys, literature reviews, finding specific cases and selecting goals, data collection, data analysis, and conclusion. The technique for developing an ideal tourist plan is based on Jacqueline M. Stavros' SOAR model, a combination of SWOT analysis and Appreciative Inquiry (AI). This approach entails all stakeholder groups in order to collect data on the strengths, opportunities, goals, and outcomes of the Lake Toba tourism planning model in the Toba district.

Cash flow is a financial statement that contains the effect of cash from operating activities, investment transaction activities and financing/funding transaction activities as well as the net increase or decrease in cash of a company for a period. Uncollectible accounts are one of the factors that can affect a company's operating cash flow among many other factors. The formulation of the problem in this study is whether bad debts affect cash flow and how much influence bad debts have on cash flow at PT. Sinar Rezekimas Prosperous. The purpose of the study was to test and analyze the effect of Uncollectible Receivables on Cash Flows at PT. Sinar Rezekimas Prosperous Period. The data analysis technique used is simple linear regression analysis, t test, and determination test where data processing uses SPSS version 22 program. This research produces a simple linear regression equation, namely: Y = 1.67155 - 0.118X. The results of the t-test obtained that bad debts have a significant effect on cash flow at PT. Sinar Rezekimas Makmur Medan. The coefficient of determination is 0.134, which indicates that the bad debts variable is able to explain the cash flow of 13.4%, while the remaining 86.6% is explained by other variables not examined in this study, such as accounts receivable turnover, unpaid debts and others. The company is advised to tighten credit policies, paying attention to matters relating to collection of receivables, such as overdue problems and fines for late payments. Intensely and politely remind customers of the receivables they have. Impose a fine on the customer so that the customer pays before the due date. Perform billing continuously in a polite manner and do not disturb customers.

Desa Firdaus merupakan satu dari 17 desa yang terdapat pada Kecamatan Sei Rampah Kabupaten Serdang Bedagai. Dalam upaya memberdayakan masyarakat, dibentuk kelompok UMKM yang bergerak pada produksi makanan ringan berupa keripik kentang, pisang dan jamur. Hal ini ditujukan untuk menambah pendapatan rumah tangga serta menyokong perekonomian masyarakat. Didapati permasalahan yang dihadapi oleh mitra yaitu; a). Keterbatasan modal, b). Minimnya ketersediaan bahan baku kentang merah yang menjadi bahan baku utama produk keripik, c). Terhambatnya proses pemasaran akibat PSBB, d). Kurangnya variasi produk. Adapun solusi yang ditawarkan adalah kiat-kiat manajemen keuangan, administrasi bisnis serta beberapa upaya memperoleh pinjaman modal usaha di bank dan koperasi atau pemerintah daerah, untuk permasalahan bahan baku, solusinya menjalin kerjasama langsung kepada petani kentang merah di kawasan Berastagi. Selanjutnya permasalahan terhambatnya proses pemasaran, solusinya dengan pelatihan pemanfaatan media digital e-commerce pada situs belanja online. Selanjutnya masalah variasi prosuk, diberikan pelatihan pembuatan bumbu rasa untuk memberi variasi olahan keripik kentang.Tujuannya adalah menjadi strategi dalam upaya meningkatkan produksi dan pemasaran UMKM terdampak Covid-19. Selain itu, dengan sarana pemasaran berbasis e-commerce serta kreatifitas dalam variasi produk, maka kelompok UMKM desa Firdaus dapat bersaing dengan kelompok UMKM lainnya dalam memasarkan hasil produksinya pada skala yang lebih luas lagi.