Companies in the distribution sector cannot be separated from operational activities. These activities incur small nominal costs, requiring a petty cash report. PT. Tata Makmur Sejahtera is one of the companies engaged in this field related to the ability to cover current debts. The company's ability is measured by calculating the ratio using the current ratio and cash ratio. The analysis results show that in January, the current ratio is 0.9616, in February, it is 1.1933, in March, it is 0.8917, and in April, it is 1.0566, and the company's cash ratio is 1.0169. From the calculation of the ratio carried out, it can be concluded that the ability of PT. Tata Makmur Sejahtera covers current debts differently each month. However, the ability to cover current debt during the period studied indicates that the company can cover the current debt.

Character building is very important to be applied to the student at school. Students’ character affects their ethics and awareness of the right thing to do that leading them to be great decision-makers for themselves. This paper aims to discuss several methods to build students’ character in distance education. The methods used include: giving assignments, creating a comfortable learning environment, making a schedule, providing the chance to ask questions, making a learning consent, conducting some surveys, and watching movies. The results of the methods used indicate that the method is effective to be applied to the students during distance education with the support from parents, teachers, and students.