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The pandemic that occurred in Indonesia brought almost all activities in the country to a halt, with many sectors unable to survive, including human life statistics and various businesses. Micro, Small, and Medium Enterprises (MSMEs) were among the most vulnerable aspects during the COVID-19 pandemic. Businesses in Indonesia experienced a significant decline, with some even facing the worst-case scenario of closure. The Ministry of Cooperatives and Small and Medium Enterprises (2018) stated that data from 2018 showed that MSMEs accounted for 99.9% of the total business units, or 62.9 million units. The purpose of this study is to examine the strategies of construction-related MSMEs to resist the challenges of the COVID-19 pandemic (a case study on DAMAI ALUMINIUM MSMEs in Bandar Lampung). The research design employed in this study is a qualitative research design. The research method chosen by the researcher is phenomenological research, focusing on exploring the meaning of events and life experiences encountered by DAMAI ALUMINIUM MSMEs. The conclusion of this study is that with simple strategies and highly risky decisions, DAMAI ALUMINIUM MSMEs managed to survive much longer than other businesses during the COVID-19 pandemic. Although they did not generate significant income, DAMAI ALUMINIUM MSMEs have continued to operate up to the present.

This study aims to explore existing phenomena and issues related to the communication climate and its role in enhancing Organizational Citizenship Behavior (OCB). The research was conducted at the Karawang Cooperatives and SMEs Office located at Jl. Kertabumi No. 31, Nagasari, West Karawang. Using a qualitative descriptive method, the research emphasizes process-oriented analysis through direct observation, interviews, documentation, and literature review from relevant sources. Data collection techniques included observations, interviews, and document analysis. The findings reveal a strong relationship between communication climate and the development of OCB within the organization. A positive communication climate fosters a more productive and harmonious work environment, where employees are more willing to engage in behaviors beyond their formal job descriptions. Effective communication enables all parts of the organization to align in their tasks and responsibilities, allowing for better coordination and collective performance. As a result, a well-managed communication environment supports the emergence of positive OCB, such as helping behaviors, loyalty, and personal initiative. This study concludes that fostering open, supportive, and transparent communication practices within organizational settings is crucial to enhancing employee engagement and voluntary contributions that benefit the overall institution.

Post-harvest handling of fish requires an effective cold chain system, including the availability of ice factories, to preserve the quality and freshness of catches. The presence of an ice factory enables fishermen to bring ice during fishing trips, ensuring the catch remains safe for consumption. The planning of a portable mini ice factory in Ciwaru Village, located within the Ciletuh National Geopark, aims to maintain fish quality along the southern coast of West Java. Although several ice factories exist in Sukabumi Regency, their availability at fish landing sites such as the Ciwaru Fish Auction Place (TPI) remains insufficient. According to the Regulation of the Minister of Marine Affairs and Fisheries No. 2 of 2021, assistance for ice factory construction is provided to fishermen groups following a feasibility study submission. This community service project aims to assist fishermen cooperatives in improving cold chain management and preparing a feasibility study for ice factory development. Key issues identified include limited human resource competence, hygiene and sanitation challenges, feasibility study preparation, and internal communication enhancement within cooperatives. Solutions are implemented through training programs, cold chain method applications, feasibility analysis for mini ice factories, and the development of an information system for fishermen. The planned ice factory unit has a capacity of 1 ton per 8-hour cycle, supported by three freshwater wells near the site. Economic analysis reveals an NPV of Rp1,170,676,141, an IRR of 10.91%, and a Net B/C Ratio of 1.64, with a BEP at 311 tons/year, well below the installed capacity of 788 tons/year, confirming its economic viability. The resulting feasibility study will serve as the basis for applying for government assistance, complemented by scientific publications, national media coverage, video documentation, and intellectual property registration.

This study aims to describe and analyze: How the Regional Government of Mahakam Ulu Regency Efforts in Empowering Small and Medium Enterprises and What is the socio-economic impact of the community from the empowerment of SMEs.  Data Collection Techniques include: Interviews, Observations, Documentation. The research informants were Kadin and staff of the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office. The data analysis technique using interactive model analysis was developed by Miles et al., (2014), namely data condensation, data presentation, and conclusion drawn. The results of the study showed. The empowerment program carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office includes: a. Identify the potential and community empowerment programs in the economic sector. This is done with the development and Human Resources (HR) of the SMEs themselves, b. Coaching for industrial management magazines and improving entrepreneurship and c.  Marketing development in an effort to increase market access through improving product quality and product marketing. Improving the quality of SME products accompanied by improving packaging quality, improving hygiene and product certification, and exhibiting small industries. Impact of SME empowerment carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office: a. The productivity of MSME entrepreneurs shows optimal results. b. The impact of the empowerment of SMEs not only affects job opportunities in the surrounding community but also has an impact on the income of the surrounding community.  

This study aims to describe and analyze: How the Regional Government of Mahakam Ulu Regency Efforts in Empowering Small and Medium Enterprises and What is the socio-economic impact of the community from the empowerment of SMEs.  Data Collection Techniques include: Interviews, Observations, Documentation. The research informants were Kadin and staff of the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office. The data analysis technique using interactive model analysis was developed by Miles et al., (2014), namely data condensation, data presentation, and conclusion drawn. The results of the study showed. The empowerment program carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office includes: a. Identify the potential and community empowerment programs in the economic sector. This is done with the development and Human Resources (HR) of the SMEs themselves, b. Coaching for industrial management magazines and improving entrepreneurship and c.  Marketing development in an effort to increase market access through improving product quality and product marketing. Improving the quality of SME products accompanied by improving packaging quality, improving hygiene and product certification, and exhibiting small industries. Impact of SME empowerment carried out by the Mahakam Ulu Regency Industry, Trade, and Cooperatives Office: a. The productivity of MSME entrepreneurs shows optimal results. b. The impact of the empowerment of SMEs not only affects job opportunities in the surrounding community, but also has an impact on the income of the surrounding community.

The sangosay cooperative is one of the financial institutions engaged in the field of savings and loans providing loan facilities. Where this is the function of cooperatives to support progress and support economic growth. This research was conducted on the Sangosay Cooperative Kupang Branch which carries out savings and loan activities that are quite healthy, starting from an increase in the number of members, borrowers and bad loans. So the purpose of this study is to see the implementation of the internal control system implemented by the Sangosay Credit Cooperative Kupang Branch in supporting the effectiveness of credit provision. The research approach is qualitative descriptive research. collection techniques in two ways: literature study and field. The results of the study concluded that the internal control system implemented  by the Kupang Branch Sangosay Cooperative according to COSO which consists of five elements with components in it are running quite well, Supporting factors related to the implementation of the internal control system in the Kupang Branch Sangosay Credit Cooperative are transparency and accountability while the inhibiting factor is the lack of employees.

The execution of a loan agreement is a form of binding engagement between the lender and the borrower. This agreement must fulfill the validity requirements as stipulated in Article 1320 of the Indonesian Civil Code. In practice, there are still cooperatives that operate without legal entity status but continue to provide lending services, such as Pringkop Cooperative in Nobo Village, Ile Boleng District, East Flores Regency. This study aims to examine the implementation of loan agreements facilitated by Pringkop Cooperative, which operates without legal entity status, as well as the factors influencing the community's decision to engage in such agreements. This research employs empirical approach, utilizing primary and secondary legal materials. The analysis method applied is qualitative descriptive analysis. The findings of this study indicate that: (1) The execution of loan agreements in Pringkop Cooperative is conducted in a simple manner, without notarized deeds or legally valid written agreements, posing risks to both parties in terms of dispute resolution. Nevertheless, the cooperative continues to operate based on a trust system and an orally agreed-upon repayment mechanism. (2) The factors influencing the community to engage in loan agreements with Pringkop Cooperative include ease of access, trust in the cooperative, and the economic conditions of the community, which require quick loans without complex procedures. Additionally, social and cultural factors contribute to the sustainability of this practice, as family relationships and local customs play a significant role in loan transactions.

This study aims to analyze bad debts on the financial performance of the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative. The research method used is descriptive quantitative, with data analysis techniques using bad debt analysis and financial performance analysis by measuring financial ratios such as liquidity, solvency and profitability ratios. The data used in this study is secondary data in the form of financial statements of the Swasti Sari Saving and Loan Cooperative, Kupang City Branch for a period of 5 years from 2019-2023. The results showed that bad debts at the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative were caused by the inability of cooperative members to pay off their obligations so that the cooperative's receivables became difficult to collect and had an impact on the cooperative's financial performance as measured by the liquidity ratio from 2019 to 2023 which decreased because the cooperative's cash decreased and its receivables increased, the Solvency Ratio indicates an increase in risk due to increased debt without balanced asset growth. The Profitability Ratio shows a decrease in net income which affects the operational sustainability of the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative. The results of this study provide recommendations for the Kupang City Branch of the Swasti Sari Saving and Loan Cooperative in overcoming the risk of bad credit, namely taking a rescheduling, reconditioning, and restructuring approach, applying prudential principles, conducting regular monitoring and monitoring of financial performance and credit risk so that cooperatives can make quick and appropriate decisions to maintain financial stability and operational sustainability.

The development of the Indonesian nation at this time is development in the economic field to improve the standard of living and welfare of the entire nation. So how can we direct students toward an active financial life? This can be achieved by teaching entrepreneurial activities to students, so that students develop entrepreneurship, for example through school cooperatives. Business values ​​(characteristics) are conveyed through actual sales activities in school cooperatives. Where some students are directly involved in the management of the student's school cooperative itself. Based on this background, the objectives of this research are: (1) Describe student cooperative activities at SMK Negeri 1 Jabon Sidoarjo to form student entrepreneurship participants. (2) description of student entrepreneurship through student cooperatives at SMK Negeri 1 Jabon Sidoarjo. (3) Describe the factors that support and hinder the growth of entrepreneurial creativity in students of SMK Negeri 1 Jabon Sidoarjo through student cooperatives. The research method used to write this research is descriptive qualitative research taken from various journal articles and the author collects and analyzes various references to these articles. All data that is summarized in scientific articles on qualitative data does not use numbers, tables, g-tables or graphs, but rather in the form of descriptions from various sources or scientific journal references. Research using descriptive techniques is data analysis by describing or illustrating the collected data just like that, without drawing conclusions. The following can be interpreted from data analysis: 1) Activities that aim to form the entrepreneurial spirit of students are as direct learning and student participation in various activities in cooperatives, and entrepreneurial activities of students are formed following the activities of various cooperatives. Entrepreneurial values ​​among students are leadership, confident, communicative, responsible, honest handling, diligent, cooperative and willing to take risks. (2) Entrepreneurial skills developed by students, for example the ability to provide good service and communication, manage and make good use of time, lead cooperatives well and think smartly to seize opportunities. (3) The enabling aspect is encouragement or motivation from parents of students and students who have the desire to become entrepreneurs, while two things that become inhibiting factors are: Lack of funds and geographic location

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

The birth of various Islamic financial institutions (LKS) shows that Islamic teachings cover the economic scope, including cooperatives in the form of Islamic finance These Islamic teachings must absolutely be obeyed and guided by all Muslims in making daily life activities, including in transaction and investment activities, Mashlahah refers to all forms of benefits or goodness that can bring prosperity to individuals and society in general.  without ignoring sharia values. For manufacturers of mashlahah formulations, it is an important challenge in carrying out production activities that not only pursue material profits, but also contribute to economic sustainability, social justice, and environmental preservation Qualitative descriptive research is aimed at describing and describing existing phenomena, both natural and man-made, that pay more attention to the characteristics, quality, and linkages between activities. In addition, descriptive research does not provide treatment, manipulation or alteration to the variables studied, but rather describes a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews from competent sources in their fields The imbalance between profits and benefits is one of the fundamental issues in the formulation of mashlahah for producers who are faced with pressure to maximize profits in a short time, which sometimes has the potential to sacrifice the principles of benefits caused by several factors, such as adopting strategies that are oriented towards short-term profits to meet financial targets or pressure from shareholders. As a result, the benefits are often overlooked. The imbalance between profits and benefits is an important problem for sharia-based cooperatives that lack understanding of the principles of mashlahah in Islamic business, such as avoiding riba and using a clear profit-sharing system on every transaction

This study aims to analyze the legal protection of workers' rights due to unilateral termination of employment (PHK) in outsourcing companies in Gorontalo City. The focus of the study covers two main aspects, namely the form of fulfillment of workers' rights affected by layoffs and the inhibiting factors of the Gorontalo City Manpower, Cooperatives, and SMEs Office in providing legal protection. The research method used is an empirical legal approach with data collection through interviews, document studies, and observations. The results of the study indicate that the fulfillment of workers' rights includes severance pay, long-service bonus money, and replacement money in accordance with applicable regulations. In addition, the relevant agencies play a role in providing mediation services and facilitating dispute resolution. However, the implementation of this legal protection faces various obstacles, such as low legal awareness of workers, limited human resources and budget in the Manpower Office, and weak supervision of outsourcing companies. This study emphasizes the need to strengthen labor regulations and increase the effectiveness of supervision to ensure optimal protection of workers' rights. The results of the study are expected to be a reference for policy makers and related parties in improving the legal protection mechanism for workers affected by layoffs.

This research discusses the implementation of Pancasila values in building national economic independence that is free from neo-imperialism. Indonesia's economic dependence on foreign countries, which has increased in line with the global crisis, poses a challenge to foreign dominance in strategic sectors. This research aims to analyze how Pancasila values such as cooperation, social justice, and independence can be the basis for independent and equitable economic policies. The method used is library research with literature study and analysis of economic policy documents. The results show that the application of Pancasila values in the development of cooperatives and MSMEs as well as the distribution of economic resources can confront neo-imperialism and strengthen economic sovereignty. The research highlights the importance of synergy between the government, the private sector, and the community as well as policy reforms in favor of economic independence. In conclusion, the implementation of Pancasila values in economic policy can be a strong foundation for building sustainable national economic independence.

There are two issues studied in this thesis, namely: the management of Village Unit Cooperatives in improving the welfare of members in Lubuk Mandarsah Village, Tebo Regency and the management of Village Unit Cooperatives from a sharia economic perspective. The aim of this research is to determine the management of Village Unit Cooperatives in improving the welfare of members in Lubuk Mandarsah Village, Tebo Regency and to determine the management of Village Unit Cooperatives from a sharia economic perspective. To reveal this problem in depth and comprehensively, researchers used a qualitative approach by collecting data using observation, interviews and documentation. The data analysis technique used is field analysis using an interactive model including data reduction, data display, data verification. From the research results, it can be concluded that: In the management of the Village Unit Cooperative in Lubuk Mandarsah Village, Tebo Regency, 4 (four) cooperative management functions are implemented, namely: planning, organizing, acting, and monitoring. controlling). There are business units such as supermarkets, convenience stores, savings and loans, agricultural production facilities, and the provision of fertilizer which are solutions for the community according to their individual interests. In the management of the Village Unit Cooperative in Lubuk Mandarsah Village, according to an Islamic economic perspective, namely using the principle of shura' (deliberation) in every decision making, and also using the principle of ta'awun (mutual assistance) in the Village Unit Cooperative which has been implemented but equated with the principle of mutual cooperation.

In this digital-based era, it is widespread in all circles to flock to become umkm actors from teenagers, adults and even parents. The growth of MSMEs in Indonesia continues to show a positive trend. The latest data from the Ministry of Cooperatives and SMEs notes that the number of MSMEs in 2024 will exceed 65 million units, with a very wide range of sectors, from culinary to digital technology. In this study, we will discuss in one MSME sector, namely in culinary, sometimes there are many MSMEs that only focus more on sales and income, for this reason, this study will discuss the analysis of the calculation of the cost of production in Es Dawet Idola MSMEs. This research uses a qualitative approach by conducting direct observations at the business location and in-depth interviews with business owners. The main objective of this research is to analyze the calculation of production costs of ice dawet idol so as to provide recommendations for the development of the business.  

Digitization of cooperatives and the use of technology are strategic steps in increasing economic competitiveness in the Madura handwritten batik sector, especially in Central Pakandangan Village, Sumenep Regency. This program aims to empower handwritten batik artisans through technology integration and digital capacity building. Some of the main activities include Search Engine Optimization (SEO) training, digital financial management through Accountable Digital Financial Management, digital cash book preparation, as well as Social Media Officer training and social media management strategies. The participants were also trained to create creative content, carry out digital branding of batik through logo design and visual branding, as well as build digital partnerships and cooperation. In addition, technological innovations are introduced through the use of night blasting machines to support production efficiency. This approach is expected to be able to increase the visibility of Madura written batik products, expand the market, and strengthen the competitiveness of artisans in the digital era. With a combination of training and the application of technology, this program contributes to the transformation of the digital-based economy in the Madura batik sector.

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.

The term cooperative is certainly familiar to us. If referring to Law No. 17 of 2012 article 1, a cooperative is defined as a legal entity established by an individual or a cooperative legal entity, with the separation of the wealth of its members as capital to run a business, which meets common aspirations and needs. In its implementation, cooperatives not only have goals, principles or principles, but also a foundation. As a unique business entity, cooperatives are different from other business entities. In this case, it can be seen from its membership, where cooperative members are known to have dual identities. Dual identity here means that cooperative members are owners and also users of cooperative services. Indonesian cooperatives are the identity of Indonesian business entities that are established on various foundations. The foundation of this cooperative includes ideal, constitutional, mental and operational foundations.   

The background of this research was the importance of assesing the financial performance  of  cooeratives as an  evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union  based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data  from the financial statements of the Bahtera Sejahtera Credit Union  from 2017-2021. The research type was descriptive with a quantitative approach.  The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation  of the Minister  of Cooperatives and  Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio)  was at bad criteria  with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard  of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard  of  >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard  of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.