The SME assistance program entitled "SME Assistance: Enhancing Competitiveness and Innovation in the Digital Era for Bintang Emas SMEs in Kasengan Village, Manding Subdistrict, Sumenep Regency" was implemented from March 1, 2024, to May 31, 2024. This program aims to enhance digital capacity, product innovation, and modern marketing strategies for Bintang Emas SMEs. Through digital marketing training, product innovation workshops, and technical assistance, participants learn to utilize digital technology and e-commerce platforms to enhance the visibility and sales of their products, including the flagship product of cassava chips. The results showed a 25% increase in sales in the first three months, an improvement in product variety and quality, as well as an enhancement in business and financial management skills. This program also successfully fostered a spirit of mutual cooperation and collaboration in the local community and strengthened the relationship between SMEs and the surrounding community. With these achievements, it is hoped that Bintang Emas SMEs will continue to innovate and adapt to market changes, providing sustainable benefits to the local economy and the welfare of the local community.

Indonesian people are very dependent on bottled mineral water resources (gallons) and LPG gas for their daily needs. The dependence on these two resources provides a great opportunity for business people to sell gallons and LPG gas. Mu’afah shop is a basic food store that provides all household needs for daily use, one of the needs sold is gallons and lpg gas. Sales of gallons and lpg gas are erratic in this store, sometimes in a day the sales are very high but it can also be that in a day there is no single sale. This makes the seller unable to ensure the right time to restock goods. This research is qualitative using  the weight moving average  method  with mu’afah shops as research material. Based on the test results using the Weighted Moving Average method, it shows that the method runs well as expected. This can be proven by the calculation of MAD of 1.195 (gallons) and 0.792 (gas), MSE of 0.72 (gallons) and 0.34 (gas), and MAPE of 37.08 (gallons) and 33.2 (gas). So that the accuracy of test results can also be considered quite good.
 

Corporate crime against the environment is a major crime and is very dangerous for human life. Even though there are laws that regulate forms of legal sanctions for corporations, in fact environmental pollution still occurs. In environmental criminal cases involving corporations, the principle of absolute responsibility should be applied, so that the application of absolute responsibility can be expanded. This means that the sanctions that will be imposed on the perpetrators are not only civil compensation claims but also criminal legal protection. Legal sanctions for corporations proven to have committed criminal acts of environmental pollution include imprisonment, fines and additional penalties. Law Number 32 of 2009 concerning Environmental Protection and Management states that the criminal act referred to is committed by or on behalf of a legal entity, company, association, foundation or organization, the threat of a criminal fine is increased by one third. The method used in this research is normative legal, namely research that refers to legal norms contained in statutory regulations, literature, legal norms that exist in society and the data obtained. The type of research used is qualitative research which is carried out by examining literature materials in the field of law and legislation relating to legal policies for corporations that commit criminal acts of environmental pollution. This research aims to determine criminal liability for corporations that are proven to have committed environmental pollution and to determine the factors inhibiting criminal liability for corporations that have committed environmental pollution.

Debtor default has significant implications for credit risk management in the banking sector. Default, as the failure of a debtor to fulfill its obligations in repaying a loan, not only has the potential to be detrimental to financial institutions, but can also affect the stability of the financial system as a whole. Therefore, research on this phenomenon is very important. This article aims to provide comprehensive insight into understanding debtor default and its impact on credit risk management in the banking sector. A holistic approach to this understanding includes identifying factors that contribute to default, analyzing the characteristics of vulnerable debtors, and evaluating effective risk mitigation strategies. One important aspect discussed is the factors that cause default, including macroeconomic conditions, changes in an individual's financial situation, and behavioral factors. By understanding the root causes of default, banks can identify potential credit risks early and take appropriate steps to manage them. In addition, this article discusses the importance of debtor profile analysis in identifying characteristics that are vulnerable to default. By leveraging advanced technology and data analysis, banks can strengthen their decision-making processes and improve their ability to manage credit risk. Thus, this article not only provides an in-depth review of understanding debtor default, but also provides insight into how banks can improve their credit risk management through targeted and innovative approaches. In conclusion, a better understanding of the debtor default phenomenon will help banks manage credit risk more effectively and strengthen the resilience of the financial system as a whole.

The aim of carrying out this research is to find out the implementation of the Sharia productive financing program in increasing income at PT Pemodalan Nasional Madani Syariah Pujon. The type of research used in this research is field research (Field Research). This research approach is descriptive analysis. This research aims to determine the impact of the Sharia productive financing program on increasing the income of women's MSMEs in Pujon. In preparing this research, the author clarified the data sources into 2 types, namely: 1) Primary data; 2) Secondary Data. Data collection techniques in this research were obtained through the following methods and stages: 1) interviews; 2) Observation and 3) documentation. The results of this research are the productive financing application mechanism at PT Permodalan Nasional Madani, namely that prospective customers submit applications by bringing initial documents and filling in the financing application form. Customers who take out or carry out productive financing with PT Permodalan Nasional Madani as a business need, the micro-business runs by the customer experiences an increase in income. So that with this financing, the business run by the customer can develop and increase the customer's income. By increasing the stock of goods or equipment in the business run by the customer, the business also experiences progress in terms of income, production and performance

This study aims to analyze the effect of competitive advantage on the sales performance of PT Abdillah Sukses Bersama. The purpose of this study is to identify the strengths, weaknesses, opportunities, and threats of PT Abdillah Konveksi. In addition, this study discusses the various strategies used by Abdillah Konveksi to improve their sales performance. In this study, the author collected data through interviews and observations. The results showed that Abdillah Konveksi is in a fairly good condition compared to its competitors' convection positions, each of which has its own characteristics and advantages. Abdillah Konveksi is also able to take advantage of opportunities from the problems that exist in the Bangka Belitung Islands. One of the famous convections in Bangka Belitung, PT Abdillah Sukses Bersama, emerged as a result of the most appropriate initial strategy, which focuses on promotional strategies to publicize and build the brand.
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Ecoprint merupakan salah satu teknik cetak dengan pewarnaan alami dari daun, batang maupun bunga yang ada di lingkungan sekitar, sehingga dapat menjadikannya kegiatan yang ramah lingkungan dengan bahan-bahan yang mudah didapatkan. Teknik ecoprint menghasilkan motif yang unik dari berbagai bahan daun, batang maupun bunga yang digunakan, meski tidak semua bahan bisa digunakan secara langsung untuk ecoprint. Kegiatan pelatihan ecoprint di SP1 Tamilo dilatarbelakangi oleh tujuan memberi keterampilan kepada klompok tani Perempuan untuk menambah kegiatan ekonominya.  Dari hasil kegiatan ini diperoleh hasil yakni beberapa produk seperti totebag dan kain yang memiliki motif hasil ecoprint.

This research was carried out to determine the impact of earnings quality on financial resilience at CV. Rhoda Jaya. The qualitative methodology used in this research is by conducting interviews, observations, notes regarding problems, and other data sources against company informant CV. Rhoda Tiga. The data management stages start with the first data collection, second data triangulation, third Data reduction, fourth, presentation of data and finally, verification and conclusions. For data analysis methodsThe research uses a narrative analysis approach where the researcher constructs a narrative or story from the collected data.

Sentra Produksi IKM Garam Konsumsi di provinsi Jawa Tengah tersebar di beberapa kabupaten seperti Pati, Rembang, Brebes, Jepara dan Demak. Kabupaten Pati merupakan salah satu Kabupaten sentra produksi garam yang dapat berkontribusi terhadap pemenuhan kebutuhan garam di tingkat lokal maupun nasional. Berdasarkan data dari Dinas Perdagangan dan Perindustrian (DISDAGPERIN) Kabupaten Pati menunjukan bahwa, banyaknya IKM yang perlu di data dan selama ini pemberian bantuan IKM kurang tepat sasaran dikarenakan Dinas Perdagangan dan Perindustrian Kabupaten Pati kesusahan mengelola data yang akurat tentang kondisi masing-masing IKM, maka diperlukan monitoring IKM untuk membantu Dinas dalam melakukan penilaian. Tujuan monitoring IKM membantu dalam pemberian bantuan supaya tepat sasaran, oleh karena itu penulis membutuhkan sistem dengan menerapkan SPK (Sistem Pendukung Keputusan) dalam melakukan perhitungan. Metode SPK yang diperlukan dalam penentuan pemberian bantuan IKM digunakan AHP dan SAW.. 

This research aims to describe the ability to write explanatory text using image media of class VIII C students at SMPN 1 Tungkal Ulu. This research was conducted at SMPN 1 Tungkal Ulu. This research uses a descriptive qualitative approach. The population in this study were all students in class VIII of SMP Negeri 1 Tungkal Ulu. The sample in this research was class VIII C of SMP Negeri 1 Tungkal Ulu. The data collection instrument in this research was a written test in the form of an assignment to write explanatory text based on its structure. The technique for analyzing data in this research is by assessing students' writing one by one by assessor 1, namely the Indonesian Language subject teacher and assessor 2 (researcher). The results of the research show that the ability to write explanatory text using image media. Class VIII C students of SMP Negeri 1 Tungkal Ulu were rated as very capable. This is proven by the average score obtained from assessor 1 and assessor 2 of 89.92 for writing explanatory text from the general identification structure, cause and effect sequence, interpretation. This value has been categorized as very capable which can be seen from the value interval table which is in the interval 85-100. From the results of this research, it is recommended that teachers increase the use of varied learning media so that they can increase students' motivation and interest in learning. Students should be able to utilize image media as a medium for learning and seeking information about the lesson activities being carried out. The use of this image media can provide new learning experiences to students so that they can be more motivated in learning so that they can improve students' learning outcomes.