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.

The consumer goods industry, including the tobacco sector, plays a critical role in Indonesia's economy. Despite facing intense competition and regulatory challenges, this sector contributes significantly to national revenue through taxes and duties. Indonesia, with one of the highest smoking rates globally, saw substantial revenue from Tobacco Excise Duties (CHT), amounting to IDR 198.02 trillion in 2022. The COVID-19 pandemic exacerbated challenges by causing significant tax hikes, leading to reduced purchasing power and increased demand for illegal cigarettes. This study focuses on PT HM Sampoerna Tbk, a major player in the Indonesian tobacco industry, evaluating its financial performance using the Du Pont System for the years 2020-2022. The analysis reveals fluctuating Return On Equity (ROE), a declining Net Profit Margin (NPM), and Return On Assets (ROA), despite stable Total Assets Turnover (TATO) and Equity Multiplier (EM). The findings highlight the impact of external economic pressures and regulatory changes on the company's profitability and operational efficiency. This study provides insights into how financial performance metrics reflect the broader economic context and the effectiveness of management strategies.

The study aims to determine how the financial performance of PT. Telkom Indonesia (Persero) Tbk is when assessed using cash flow statements and cash flow ratios. Data collection was carried out using Library research techniques and documentation. The population in this study is the 2019-2023 financial statements of PT. Telkom Indonesia (Persero) Tbk. The entire population in this study is also a sample. The research method uses descriptive analysis using cash flow from operating activities, investment, and financing as well as ratio analysis, namely the Operating Cash Flow ratio (AKO), Fund Flow Coverage Ratio (CAD), Cash Flow Coverage Ratio to Interest (CKB), Cash Coverage Ratio to Current Liabilities (CKHL), Capital Expenditure Ratio (PM), and Cash Flow Adequacy Ratio (KAK). The results of this study show that the amount of the company's cash flow during the 2019-2023 period shows that the company is in a liquid condition when assessed in terms of its operational activities. With the ratio analysis that has been done, it can be concluded that there is an increase in cash flow, especially in operating activities each year and the company's ability to overcome its current liabilities can still be overcome. This shows that PT. Telkom Indonesia (Persero) Tbk is in a fairly good position during the 2019-2023 period.

This research aims to find out how leadership style and organizational culture influence the performance of the management of the Student Activity Unit of the Institute for the Scientific Study of Faithful Students, Makassar State University (UKM LKIMB UNM) for the 2022-2023 period. The total population and sample used was 43 administrators. Data collection was carried out using observation and questionnaires. The data analysis technique carried out was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 26. The results of this research show that leadership style partially has a negative and significant influence on management performance. Meanwhile, organizational culture has a positive and significant influence on management performance. The leadership style and organizational culture simultaneously have a significant influence on management performance.