This qualitative literature review examines the key predictors of SME recovery from severe financial distress, focusing on financial blockages, employee dynamics, and turnaround success. The study synthesizes findings from various sources to highlight how financial challenges such as liquidity shortages and limited access to credit hinder recovery, while government support and alternative financing offer potential solutions. Additionally, employee engagement, organizational culture, and strategic leadership are identified as critical factors in successful turnaround efforts. SMEs that foster innovation, adaptability, and retain key employees are more likely to overcome financial crises. The review emphasizes the importance of a holistic approach, combining financial relief, strategic leadership, and organizational resilience, for long-term SME recovery. The findings suggest avenues for future research on the interaction of these factors and their context-specific impacts.

This research discusses the application of Sharia business ethics in the marketing strategy of Turqiy chocolate products. As a brand committed to Islamic principles, Turqy integrates Sharia ethical values, such as honesty, justice, and transparency, into every aspect of its operations and product promotions. This product marketing strategy is designed to meet the needs of increasingly selective Muslim consumers for halal and high-quality products. This research uses a qualitative approach with descriptive analysis, exploring how Turqiy applies Sharia principles in the packaging, communication, and distribution of its products. The research results show that the application of Sharia business ethics not only enhances consumer trust but also creates a competitive advantage in the global market. This article makes an important contribution to the development of the sharia marketing concept, especially in the food and beverage industry.

The historical foundation of guidance and counselling (BK) in Indonesia plays an important role in shaping the practice of BK services in various educational institutions, including at SMK Negeri 2 Tasikmalaya. This study uses a descriptive qualitative approach using interview, observation, and documentation methods aimed at examining the historical foundation and implementation of guidance and counselling (BK) services at SMK Negeri 2 Tasikmalaya, with resource person Mr Abdurrahman, one of the BK teachers. Currently, there are seven counselling teachers handling ±2,600 students with a ratio of 1:150. Each counselling teacher is responsible for one area, including mechanical, automotive, building, electrical, electrical, computer and broadcasting engineering. Observations showed that the school's counselling services include basic, responsive and specialisation services. The main challenges include the lack of counselling teachers, low understanding of the duties of counselling teachers by others, and complex student problems such as smoking. The counselling approach emphasises gradual reduction of negative behaviours and increasing students' trust in the counselling teacher through the principle of credit. The findings indicate the importance of increasing the number of counselling teachers to optimally meet students‘ needs and the need to educate school authorities about the duties and functions of counselling and provide a comprehensive overview of the strategic role of counselling in supporting students’ readiness to face academic and non-academic challenges.

This study aims to explore the importance of learning media in increasing students' interest and motivation to learn at SDN Pasirbatang. The method used is descriptive qualitative with semi-structured interviews as the main instrument. The results show that varied, creative, and innovative learning media, such as videos, interactive apps, and other aids, can significantly increase students' interest and motivation to learn. Teachers at SDN Pasirbatang implement technology-based learning strategies and methods such as Problem-Based Learning (PBL) and Cooperative Learning to create an interesting and relevant learning atmosphere. However, limited facilities, technology constraints and senior teachers' lack of skills in using technology are the main challenges. Solutions implemented include individualized approaches, learning media innovation, and student empowerment in media making. Based on the questionnaire results, 82% of students supported the use of learning media, showing the effectiveness of visual and interactive media in improving students' understanding and participation. This research confirms the importance of the role of teachers in utilizing learning media to create more meaningful, effective, and efficient learning, so as to improve the quality of education in primary schools, especially in areas with limited facilities.

This research looks at the part of politeness strategies in cross-cultural communication, concentrating on Asian, European, and African cultures. A qualitative approach was used, and data were gathered through intercultural dialogues and interviews with 30 participants. The results show important cultural differences in using positive and negative politeness strategies. Asian cultures focused on indirectness, honorifics, and non-verbal cues to preserve harmony and hierarchical respect, while European cultures combined directness with mitigation methods like humor and politeness markers. African cultures used inclusive language, storytelling, and indirectness to build group cohesion. This study emphasizes the significance of intercultural competence for handling cultural differences and enhancing communication in various environments. 
 

The goals of this study is to assess the expenses associated with the production of goods at Mr. Lamadi's ronggo chicken noodle umkm located on Jl. Manunggal Amd, Patoman, Pangkemiri, Kec. Tulangan, Sidoarjo Regency. This study employs a descriptive qualitative approach, utilizing samples selected based on primary data. The outcome of this study reveal the production cost of goods on chicken noodles for chicken noodle toppings and pentol amounting to Rp. Rp. 9.500, for the retail price of Rp 14.500 then for chicken feet noodles of Rp. Rp. 8.000 for a retail price of Rp. 12.000 and for original chicken noodles Rp. 7,500 with a retail price of Rp. 11,500. In this analysis, there is a price distinction between the COGS calculation and the selling price of chicken noodles at the market price.

UMKM Bubur Kacang Mirasa menghadapi tantangan dalam pengelolaan persediaan yang berimbas pada biaya operasional. Penggunaan metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) diusulkan sebagai solusi untuk mengoptimalkan pengendalian persediaan. Melalui analisis, ditemukan bahwa penerapan metode tersebut dapat mengurangi total biaya persediaan secara signifikan, serta memastikan ketersediaan bahan baku yang cukup untuk mendukung kelancaran proses produksi.Kesimpulan dari studi ini menegaskan pentingnya pengendalian persediaan yang efektif untuk meminimalkan biaya dan meningkatkan efisiensi operasional UMKM. Implikasi dari penelitian ini adalah perlunya UMKM untuk menerapkan sistem pengendalian persediaan yang lebih terstruktur dan berbasis data guna mencapai keberlanjutan usaha dan meningkatkan daya saing di pasar.

Along with the development of the times, the presence of digital media has provided new choices for politicians and political parties as a medium in political promotion efforts. This is also utilized by the Gerindra Party, with the @Gerindra TikTok account created since 2022. The @Gerindra TikTok account has succeeded in handling public complaints in an innovative and responsive way. The purpose of this study is to see how political communication, public opinion, and media impact people's behavior. The method used is a descriptive method because it explains the problem in the study which contains a description of the incident to describe it systematically. The results of this study show that in the digital era, media is the most effective means of forming public opinion and public participation in the world of politics is also influenced by the process of political communication and public opinion circulating among them.

Operational audits serve to assess the effectiveness and efficiency of a company's activities, and provide recommendations for improvement. In an increasingly complex context, these audits have become essential to ensure that companies can meet stakeholder expectations and improve overall performance. This research focuses on a bibliometric analysis of operational auditing in Indonesia, using VOSviewer and Publish or Perish software to explore the characteristics of publications in this field. The main objective of this research is to identify research trends and patterns in the field of operational auditing through a bibliometric approach. The research data was obtained using the Publish or Perish (POP) application. The data collected was obtained from search results containing the keyword “operational auditing” obtained through Google Scholar. This study identified a total of 500 articles from 2000 to 2024. The results showed that the number of operational auditing studies conducted between 2000 and 2024 continued to increase. The analysis showed a close relationship between various keywords that reflect the main focus of the research, such as “technology audit” and “internal audit”.

This study aims to analyze and describe the implementation of performance management at CV Nuansa Warna Tanjungpinang Branch. The type of research used is descriptive research with a qualitative approach. Data collection techniques are carried out through observation and in-depth interviews. The sample used in this research is a purposive sample with the informant, SPV, Mr. Riyanto Setiyawan . Data analysis was carried out using triangulation through the steps of reduction, presentation and conclusion. The results of this study found that the implementation of performance at CV Nuansa Warna Tanjungpinang Branch has been implemented quite well. This includes the stages of planning, monitoring, evaluation, and follow-up. However, there are some obstacles, such as CV Nuansa Warna facing unique challenges in implementing performance management, including limited resources, and structured formal systems. Implemented strategies include technical training, KPI implementation, and CRM system development. This study concludes that effective performance management can improve productivity, service quality, and competitiveness of the company, although it requires continuous improvement to face the existing challenges.