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The European Union Deforestation Regulation (EUDR), officially adopted by the European Union in 2023, has gained various responses from exporters, mainly due to quite demanding perception on regulation. This study focuses on the smallholder group (cooperatives and farmers), as among most impacted parties considering the financial constraints, knowledge limitation, and technical capacity. The main emphasis focuses on the challenges to comply EUDR’s documentation requirements, which include land use maps, sustainability certificates, land ownership documents, geolocation maps, proof of coffee land ownership, and the Supply Chain Traceability Report. This study aims to explore in depth the opportunities, barriers, and handling strategies adopted by exporting cooperatives. Primary data were collected through structured interviews with five cooperative representatives from various regions of Indonesia and analyzed using a thematic analysis method, referring to three main components of the Dynamic Capabilities Theory: Sensing, Seizing, and Reconfiguring. The outcome of this research presents internal and external strategic recommendations for cooperatives to prepare for the official implementation of the EUDR.

This research aims to determine whether work life balance and work environment have a positive and significant influence on employee morale at the Bima City Cooperatives, Industry and Trade Department. The research instrument used a questionnaire with a Likert scale. The population in this study was 64 employees consisting of 34 civil servants, 7 honorary employees and 23 contract employees. The sample in this research was 34 Civil Servants with the sampling technique used, namely purposive sampling technique. Data collection techniques use observation, questionnaires, documentation. Data analysis techniques use validity tests, reliability tests, multiple linear regression tests, classical assumption tests, correlation coefficient tests, coefficient of determination, t tests and f tests with the help of SPSS version 23 for Windows. The results of the research show that there is a partially significant positive influence of Work Life Balance on employee morale, there is a partial positive and significant influence of the work environment on employee morale, there is a simultaneous positive and significant influence of Work Life Balance and the work environment on employee morale in Bima City Department of Cooperatives, Industry and Trade.    

Financial ratio analysis is the basis for assessing the performance of cooperatives in managing their funding sources in a certain period. An analysis of KSP Kopdit Pintu Air's financial performance is carried out in relation to the importance of assessing the company's financial performance so that it becomes an evaluation of the company's future development. In particular, researchers assess the company's financial performance based on the ratio of liquidity and profitability.The research method used is a quantitative method with a descriptive format. The results of the calculation of the ratio are then compared with the standard Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006 concerning Guidelines for the Assessment of Achievement Cooperatives. The results of the study show that the financial performance of KSP Kopdit Pintu Air for 2019-2021, when viewed from the aspects of liquidity and profitability, is generally still below the standards of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006. KSP Kopdit Pintu Air should make improvements to assets and KSP Kopdit Pintu Air should also reduce and reduce the amount of current debt and further increase the current assets of the cooperative.