Indonesia is the 4th largest country in Southeast Asia with a population of 262 million which needs to be considered the success rate of its human resources, because of a strong country that has a strong foundation, one example is the intelligence of human resources. Global competition proves that HR requires strong competence in all fields, generally in the field of technology. However, the lack of equitable education, as well as the conventional education system, makes the country of Indonesia far behind compared to other neighboring countries. The challenge of this 4.0 era is an opportunity to bring up the development of a combination of Industry 4.0 and the education curriculum in Indonesia. There are four issues why the Indonesian education system and curriculum needs to be reviewed. Where there is a literature study and SWOT analysis method used as a reference in solving problems and there is a significant scope. In this paper, competencies are needed to enable success between the integration of education management and the industrial era 4.0 which will be discussed and analyzed based on the facts and reality of the education system in Indonesia which can then be presented in a comprehensive curriculum.

This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.