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Micro, Small and Medium Enterprises (MSMEs) have a vital contribution to Indonesian economy. It is characterized by a large number which can accommodate a large number of workers. However, many MSMEs face many internal and external challenges in improvising their business. The purpose of this study is identifying challenges faced by MSMEs in terms of external aspects which include technological turbulence and market turbulence as well as internal aspects which include fear of failure, anxiety, disappointment, distress, and tension; and Qualitative methods with interview techniques are used to explore information from the experience of SMEs as resource persons who have been selected with certain criteria. The research’s findings show that the external barriers arise from limited knowledge and resources while the internal barriers of entrepreneurs arise from the personal lives and demands of business consumers. The research’s contribution is to provide facts for MSMEs to be used as a basis for evaluating business performance so that they can prepare corrective steps in improvising. In addition, the measuring instrument used as an interview protocol can be used as a reference for further study in similar topics.

Performance management in question is with the aim of increasing the strategic focus and effectiveness of the company in ensuring continuous improvement of individual and team performance. The most popular approach is to use the BSC (Balanced Scorecard). Cafe Red&Blue wants to grow and maintain its business. Therefore, in this study we want to design an instrument for measuring performance at Red&Blue cafes using the BSC. The initial stage in designing the instrument is to conduct internal and external analysis to determine the position of the business in the industry and the strategy that must be used. The SWOT approach is used in the analysis of the internal and external environment. From the SWOT analysis, it can be seen that the Red&Blue cafe is in quadrant I position. The strategy that must be applied is an offensive and defensive strategy as a complement. This strategy requires Red&Blue to improve its marketing strategy in order to bring even greater opportunities to the business. The next stage is through the formulation of strategic objectives, the objectives of which are designed; increase profits, increase customer loyalty, improve relationships with new customers, develop quality products with innovation, develop good and quality services, improve employee job satisfaction, increase employee skills, and knowledge employee knowledge. The eight strategic objectives are translated into 2 key financial performance indicator (KPI) perspectives, 3 internal business process KPIs, 4 customer KPI perspectives, and 5 KPI growth and learning perspectives, with targets for each KPI set based on discussions with Red&Blue cafe owners.

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

Analysis of E-Learning Information Systems is certainly one of the efforts that can be made to overcome problems that arise in the process of implementing teaching and learning activities (KBM) in each school. Soft System Methodology (SSM) analysis is a method used to help model unstructured problems. The SSM methodology is suitable for assisting an organization in defining their goals and then building a human activity system to achieve those goals. The relationship between the internal and external academic community involves teachers, parents of students, students and school administrators to develop information for supervision and student Development approaches. E-Learning analysis using the Soft Systems Methodology (SSM) approach is expected that the E-Learning information system will be able to answer existing challenges and problems. This study carried out a CATWOE analysis of the holons and elements (Client, Actor, Transformation, World View, Owner, Environment) found in case studies, building E-Learning models by applying the roles of humans, processes and technology as knowledge-forming elements, then analysis. holons based on the modeling of the resulting Knowledge. The analysis of E-Learning needs is answered by the need between the internal staff of teachers, employees, counseling and external students and parents to improve the quality of teaching and learning activities and student development.