Women entrepreneurship in Micro, Small, and Medium Enterprises (MSMEs) plays a vital role in the local economy. However, women entrepreneurs often face complex emotional and psychological challenges due to their dual roles as housewives and entrepreneurs. Market uncertainty, social pressure, and lack of support from their environment further burden their workload. This study aims to explore the subjective experiences of women micro MSMEs, particularly in dealing with the psychological pressures of carrying out these roles. The research method used is a qualitative phenomenological approach with seven informants from the culinary, handicraft, and online trading sectors. Data were collected through semi-structured interviews and non-participant observation, then analyzed using a thematic approach based on the Miles & Huberman model. The results of the study revealed four main themes: (1) the pressure of dual roles that often trigger stress and emotional exhaustion (burnout), (2) chronic anxiety related to fear of business failure and income instability, (3) spirituality and religious activities as meaning-based coping mechanisms, and (4) the importance of social support from partners, family, and community as a balance of emotional conditions. These findings confirm that the success and sustainability of women's businesses depend not only on economic capital or technical skills, but are also significantly influenced by mental health and the strength of social networks. Therefore, empowerment programs for women's MSMEs need to be designed holistically, encompassing psychosocial aspects, coping strategy training, and strengthening supportive and inclusive social networks.

This study aims to determine the suitability of internal control in the cash receipt and cash disbursement system of SMK Pesantren Pembangunan Muhammadiyah Tana Toraja with the components of internal control according to experts, one of which is according to Widjajanto, the components tested in this study are the organizational structure that clearly separates functional responsibilities, the authority system and recording procedures, healthy work practices, employees whose quality is in accordance with their responsibilities. The variables of this study are: the internal control system of cash receipts and disbursements as a single variable using qualitative methods. The population of this study is the internal control system of cash receipts and disbursements of SMK Pesantren Pembangunan Muhammadiyah Tana Toraja, while the sample is the internal control system of cash receipts and disbursements of SMK Pesantren Pembangunan Muhammadiyah Tana Toraja for the last year of the 2020 period which was taken using data collection and data analysis techniques. Data collection was carried out by interviews (using Internal Control Questionnaires), observation and documentation. Data analysis was carried out using qualitative descriptive (ICQ and flowchart). The results of this study indicate that the internal control system for cash receipts and disbursements at SMK Pesantren Pembangunan Muhammadiyah Tana Toraja is not fully in accordance with the application of internal control elements contained in the theory that is guided by the Standard Operating Procedure (SOP) for Financial Management at SMK Pesantren Pembangunan Muhammadiyah Tana Toraja.