Cosmetics are currently becoming a trend for adolescents, both boys and girls. The problems encountered by adolescents arise due to the activities they do and also hormonal changes include the emergence of acne, the face feels dull, and decreasing self-confidence. This is because adolescents do not clean their faces regularly. Products, that must use water so that it cannot be done anywhere, packaging that is less masculine, become the forms of reluctance in washing the face. Therefore, BUDDIES products in the form of facial cleansing wipes provide innovative facial cleansers that are not in the form of soap and have flexible packaging so they can be used and taken anywhere. This research is a descriptive qualitative type by describing the strategy of PT Catur Manunggal Berjaya in developing the BUDDIES facial cleansing tissue product. The approach in this study uses an interdisciplinary approach which solves a problem using a review of various perspectives of relevant or appropriate cognate sciences in an integrated manner. The subjects of this study are male adolescents. It is hoped that the human capital strategy of PT Catur Manunggal Berjaya will be able to provide the innovation of BUDDIES facial cleansing wipes to overcome the hormonal instability of the sweat glands in connection with the onset of puberty.

This research aims to examine the operational plan of PT Catur Manunggal Berjaya facial cleansing tissue “BUDDIES” product. This research is a explanatory research with qualitative approach. Data collection methods used are interviews, observation, and document analysis. Semi-structured interview of own business owner, one (1) finance manager, one (1) sales manager, one (1) purchasing manager, one (1) production manager, and two (2) production employees. The results of this research show that with proper planning, the management of Pt Catur Manunggal Berjaya can be managed optimally and well managed. Meanwhile, Operational Planning is used to support a well-implemented strategic planning, which covers the operational area of a business entity by determining what activities must be carried out for business development. Suggestions for further research are expected to be able to examine the planning function or other management functions that have been implemented by PT Catur Manunggal Berjaya more deeply.

This study aims to determine whether there is an influence between Murabahah, Mudarabah, Musyarakah and Non-Performing Financing on firm value. In addition, this study also aims to determine whether there is mediation of profitability as a function of the independent variable operating in any situation, and helps to conceptualize and explain the effect of the independent variable on the dependent variable; and whether the size of the company as a moderator can strengthen or weaken the relationship between the independent variable and the dependent variable. This research is conducted on Islamic banking in Indonesia. Quota Sampling in which this sampling technique takes as many samples as the number that has been determined by the researcher so that the appropriate sample for this research is 14 Islamic banks in Indonesia. The analysis of the data uses Path Analysis and Moderated Regression Analysis (MRA) using SPSS application. The results of this study are Murabahah has no significant effect on profitability and Mudarabah, Musyarakah have a positive effect and Non-Performing Financing, NPF has a significant negative effect on profitability. In addition, Murabahah, Firm Size, and Musyarakah have no significant effect on ROS, Mudarabah and Non-Performing Financing; and Profitability have a positive and significant effect on ROS. Other than that, profitability is able to mediate the relationship between Mudarabah, Musyarakah, Non-Performing Financing on ROS. Thus, the researcher suggests that Islamic banking in Indonesia should pay more attention to Mudarabah.