The industrial revolution makes a person have to think critically and creatively with implementation through entrepreneurship, namely in the form of micro, small and medium enterprises which until now have become one of the potential and promising business opportunities. Development of micro, small and medium enterprises will increase business competition, such as UD Toya Mertaada, which is located in Sari Mekar Village, must implement a business strategy so that the business being run has a competitive advantage.
This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interview technique used is an unstructured interview which freely asks various questions to the informant. Interviews were conducted with business owners, employees, and several consumers.
The results obtained based on the SWOT analysis show that UD Toya Mertaada is in Quadrant I. This indicates that UD Toya Mertaada has great opportunities and strengths so that they can take advantage of existing opportunities. It can be concluded that the strategy implemented is to support an aggressive growth policy (Growth Oriented Strategy), with the implementation of this strategy UD Toya Mertaada can maximize its strengths to take the opportunities that exist so that it can compete with other businesses, and it is even possible to win the business competition.

The COVID-19 pandemic is an epidemic that has spread to various continents and countries. Since March 2nd, 2020, the name Indonesia has been included in the country affected by the corona virus. Not only is it detrimental on the health side, this pandemic has greatly impacted the economy in Indonesia, especially in Seririt District, especially in Sulanyah Village, most of the people who are involved in the business sector, one of which is through micro, small and medium enterprises, suffered losses. In this case, it is hoped that the role of the government will participate in helping the development of these micro, small and medium enterprises. One of the government programs to assist business actors is by providing social assistance through the micro, small and medium enterprises Direct Cash Assistance program in the form of Micro Business Productive Assistance. This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interviews conducted in this study were intended for business actors affected by Covid-19 and recipients of assistance. The results of the research show that the effectiveness of assistance provided by the government is very helpful in maintaining and developing businesses for beneficiaries. With this assistance, sales turnover, goods production, and business actors' profits have increased.