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Business is always related to how we get profit. This study aims to examine how to process properly in the business world by prioritizing business strategy K.H. UIN student cooperative Abdurrahman Wahid trains students entrepreneurial spirit to develop better human resources. The result of this study are Business Strategy, how student themselves can do business with student cooperatives.    

This article is intended so that small businesses after the national economic recovery period (PEN) can develop pride in the products of micro and small enterprises and cooperatives nationally. Business actors need to take advantage of opportunities to participate in the procurement of local government goods and services through the procurement of goods and services at regional apparatuses through the following types of procurement: (1) defense of procurement; (2) direct electronic procurement and electronic catalogs (e-catalogs) by opening district/city electronic goods and services procurement service units (LPSE) to obtain information openly. In an effort to increase broad market opportunities in the procurement of goods and services, of course micro/small business actors are equipped with: (1) business legality; (2) can establish partnerships; (3) utilizing information technology for promotion; (4) understand the electronic catalog so that they understand about district/city procurement service units (ULP), which are generally in the General Section of the Regional Secretariat.      

This study aims to determine the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in Talang Makmur Village, Tebing Tinggi District when analyzed in terms of Profitability Ratios using Return On Assets (ROA), Return On Equity (ROE), and Service Operational Independence (BOPO). The method used in this research is descriptive qualitative research in the form of financial ratio analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 06/Per/Dep.0/IV/2016 concerning Guidelines for Health Assessment of Savings and Loans Cooperatives Cooperative Savings and Loans Unit. The results of this study indicate that the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in 2018-2022 based on Return on Assets (ROA) is considered low, this is based on the results of calculating the average Return on Assets (ROA) for 5 years, namely 8, 64%, in the unfavorable criterion, it is still far below the cooperative Return on Asset (ROA) standard, which is 10%. Based on Return on Equity (ROE) it is considered low, this is based on the results of calculating the average Return on Equity (ROE) for 5 years, namely 14.50%, in the criteria in very good criteria it meets the cooperative Return on Equity (ROE) standard, namely large 5%. Based on Service Operational Independence (BOPO) it is considered high, this is based on the calculation results of the average Service Operational Independence (BOPO) for 5 years, namely 9.92%, in very good criteria it meets the cooperative standard Service Operational Independence (BOPO), which is 100% .

: The Satahi Suga Suga Savings and Loans Cooperative operates in the field of lending and borrowing funds. In other words, managing funds as well as possible is the main focus of the activities of the Satahi Suga Suga Savings and Loans Cooperative, because to assess the effectiveness of managing its funds the Satahi Suga Suga Savings and Loans Cooperative cannot use one financial measure, namely profitability alone, but must also involve evaluating various aspects. The research aims to determine the effectiveness of managing the funds of the Satahi Suga Suga Savings and Loans Cooperative for 2021 based on the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 20/Per/M. KUKM/XI/2008 concerning aspects of capital, aspects of productive asset quality, aspects of liquidity, aspects of independence and growth. The subject of this research is the Satahi Suga Suga Savings and Loans Cooperative where the object of evaluation is the management of KSP Satahi Suga Suga funds. Data analysis techniques in this study used descriptive analysis. In this study data was collected through the documentation method. From the results of the study, the soundness level of cooperatives is included in the "Quite Effective" category with a total score of 56.75 out of a total score of 100. If assessed from guidelines for evaluating the effectiveness of fund management, it has a score of 56.75 which is in the total weighted score of 40-60 with the predicate less effective.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

The Cooperative, Micro, Small and Medium Enterprises Sector (CMSME) is             a business sector that has proven to play an important role in overcoming the consequences and effects of teh economic crisis. The objective of this study was to determine the effects if cooperative programs, human resource capabilities and member participation on the success of Sharia savings and loan cooperatives BMT Usaha Gabungan Terpadu Sidogiri Pasuruan. The study conducted on cooperative members who minimum has been a member for 2 years.

This research aims to examine the liquidity ratio at the Ao' Gading Civil Servant Cooperative PGRI Ranting Balusu in the North Toraja Regency. This research's data analysis technique is the analysis of the liquidity ratio, which consists of the current ratio and the cash ratio .In 2018, the current ratio was calculated to be 3.51 %; in 2019, it was calculated to be 3.41 %; and in 2020, it was calculated to be 3.31 %. In 2018, the cash ratio was calculated to be 0.71 %, while in 2019 and 2020, it was calculated to be 1.04 % and 1.20 %, respectively. According to the rules set forth by the State Minister for Cooperatives and SMEs of the Republic of Indonesia, the Ao' Gading PGRI Ranting Balusu, North Toraja Regency, current ratio calculation findings indicate that it is not good, According to the decree of the State Minister for Cooperatives and UKM of the Republic of Indonesia, Number 06/M/KUKM/2006, dated May 1, 2006, and the outcomes of the cash ratio calculation at Ao' Gading PGRI Ranting Balusu, North Toraja Regency, they are classified as not good. According to the assessment requirements of the Indonesian Ministry of Cooperatives and UKM, the liquidity of the Ao' Gading PGRI Ranting Balusu Civil Servant Cooperative  is rated as poor based on the study conducted with several liquidity ratio formulas, Number 06/M/KUKM/2006 does not mean that it is illiquid but the cooperative does not optimize its current assets because its cash is still too small compared to its receivables even though its current assets are greater than its current liabilities.

The activities of the Cahaya Phinisi Nusantara PT Bank Sulselbar cooperative can be measured based on the cooperative's financial performance. The good and bad financial performance of a cooperative can be assessed through financial reports in the form of a balance sheet or cooperative profit and loss report which is presented regularly. The aim of this research is to obtain an in-depth overview of Liquidity Ratio Analysis and Profitability Ratios in measuring financial performance in cooperatives. The research approach used is quantitative research with a descriptive approach. The descriptive method is a method used to collect, classify, analyze and interpret data related to the problem and compare it with the actual situation at the Cahaya Phinisi Nusantara Cooperative PT Bank Sulselbar and then draw conclusions. Analysis of Profitability Ratios at the Cahaya Phinisi Nusantara Cooperative PT. Bank Sulselbar in terms of the average value of Return On Assets (ROA) of four point forty three percent (4.43%) and Return On Equity (ROE) of five point eighty six percent ( 5.86%) where the value of the benchmark and determining the cooperative health predicate is five percent (5%) which indicates that it is not good at optimizing its own capital and investment in generating net profits.

Today's technology continues to grow and the benefits of using the internet are felt for the users. Some people feel dependent on the internet, including the activities of Micro, Small and Medium Enterprises (MSMEs) in utilizing information technology to run their business, especially in the era of the ASEAN Economic Community (AEC). The purpose of this study is to generally describe the impact of digital marketing on sales volume for MSMEs in Sidorejo village. This research is of a qualitative type, using a triangulation model, which combines structured interview methods, in-depth interviews and observations of MSME actors who are actively registered at the Office of Market Community Empowerment – Cooperatives and City Small and Medium Enterprises. From the research results it is known that digital marketing makes it easier for MSME actors to provide information and interact directly with consumers, expand market share, increase awareness and increase sales for MSME players in Sidorejo village. This program emphasizes the importance of understanding digitization from an early age for Micro, Small and Medium Enterprises (MSMEs) to market products in today's modern business style, and is expected to increase the value branding of these products or increase sales turnover.

Taman Makam Abu Ambarawa is a cemetery managed by the Gotong Royong Social Foundation, has been using infographics in promotional media in the form of brochures, catalogs and business cards since 2017. This study was conducted to determine the effectiveness of using infographics in promotional media. The EPIC model is used as a method to determine the effectiveness of infographics in the promotional media that have been used, using the indicators of Empathy, Persuasion, Impact and Communication. Respondents in this study were people who had used the services of Taman Makam Abu Ambarawa. The results of this study indicate that the use of infographics in promotional media is very effective, with an EPIC index score of 3.38 indicating that the decision scale is very effective. While the tabulation of the EPIC and EPIC Rate dimensions indicated that the four dimensions of the EPIC model (empathy, persuasion, impact and communication) had a value greater than the minimum value of Very Effective of 3.25. This research can be used by stakeholder are related to cooperatives and UMKM, regarding the perspective of the use of infographics in promotional media that has proven to be effective, through the use of infographics to display products or services in promotional media for the cooperative development and UMKM.

After doing research on Singkong Keju D-9 Salatiga, it can be seen that Singkong Keju D-9 Ready to Fried has limitations in its packaging, which is not yet in accordance with the regulatory standards of the State Ministry of Cooperatives and SMEs RI. In addition, it also has a packaging design that is not much different from competing products. Therefore, it is necessary to design a packaging design that is in accordance with the regulatory standards of the Ministry of Cooperatives and SMEs of the Republic of Indonesia and also innovation in packaging design that is able to provide characteristics as a souvenir product typical of the City of Salatiga so that it has an exclusive image on the product and continues to be able to compete against its competitors.The purpose of this study is to describe the effect of packaging design on consumer confidence in buying products based on packaging design and measure the accuracy of the theme of the illustration image on the packaging design of Singkong KejuD-9 as souvenirs typical of the city of Salatiga.The method used is the Research and Development method, starting with (1) potential and problems, (2) data collection, (3) packaging design, (4) packaging design validation, (5) packaging design revision, (6 ) product trials, (7) implementation.The results showed that the packaging design had met the requirements and met the requirements for use, judging from the results of the validation it had Cronbach's Alpha Reliability >=0.6 that the questionnaire used was very reliable.

This study aims to determine the level of financial health in Rachma Jaya Savings and Loans cooperatives by using the CAMEL method of financial health research models that serve as benchmarks for cooperative inspection objects conducted by supervisors. The subjects in this study were the leadership of KOSPIN accounting department, the object of the research was analyzing financial statements such as the Profit and Loss report, Balance Sheet Reports, Cash Transaction Reports and Journals on KOSPIN during each period. This research is a type of descriptive research by means of which financial statements are used. For data collection techniques using documentation. Analysis of the data used is the CAMEL.CAMEL analysis itself consists of five criteria, namely Capital (Capital), Asset (Assets), Management (Management), Earning (Rentability), Liquidity (Liquidity). The results showed that the level of financial health that would indicate favorable or detrimental conditions for cooperatives. In this study, the results obtained in the 2017 period were 74.3. These results are in the numbers 60-80 on the accuracy of the predicate, so Rachma Jaya Semarang savings and loan cooperatives are included in the category HEALTHY ENOUGH. Then this indicator needs to be improved again so that all indicators on financial performance, especially those related to the level of health of the cooperative's financial well maintained.So this research resulted in Accounting Information System for Savings and Loans Cooperatives Using the Camel Method as a Health-Based Analysis of the Cooperative web-based (Case Study of Rachma Jaya Cooperative).

This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampling technique used is convenience sampling. Data analysis was performed usingdeskretif qualitative analysis to see how the map SMEs in the Region of Semarang on the condition of their businessactivities, capital and liabilities that can be known perpajakanya deficiency or excess. The research results in graphicalform shows that the conditions of tax payments made by the respondents most of the information obtained from pertugastaxes, the taxpayer has to pay taxes on time, taxpayers will determine tax rates and the calculation. Results show that theknowledge of the taxpayer, an understanding of the tax laws and benefits are fulfilled contributed to the reporting oftaxation, and SMEs have experienced an overpayment or underpayment in tax payments, SMEs also make adjustments incase of overpayment or underpayment although the adjustment is done not in accordance with Financial AccountingStandards for Small and Medium Enterprises.Keywords: UMKM, tax payment, registration tax, tax adjustment.