<h1>The purpose of this study was to determine the financial management of MSMEs during the Covid-19 pandemic. This research was conducted at the GRBK UMKM in Kadilangu Village, Trangkil District, Pati Regency.This type of research uses a qualitative case study method, with data collection using in-depth interview techniques, direct observation and documentation. Testing the credibility of the data using the data source triangulation technique and the data triangulation technique. The informants in in-depth interviews were as many as 3 (three) participants who were considered to understand, understand and master information related to the problems that occurred in the study.The results of this study indicate that the financial management of GRBK MSMEs during the Covid-19 pandemic applies financial management by implementing 4 indicators, namely the use of the budget, recording, reporting, and controlling. The company's financial performance is in good condition. Financial management is carried out independently by the owner with manual but routine record. However, it is not in accordance with the accounting regulated in SAK ETAP. SAK EMKM is due to the lack of financial literacy and inclusion for GRBK business owners.</h1>

PkM tujuannya guna menyebarkan IPTEKS dan pada KWT Ceria Desa Pagersari Kecamatan Patean Kabupaten Kendal agar para anggota Kelompok Wanita Tani Ceria bisa menyususn laporan keuangan secara tepat.  Harapan hasil PkM ini adalah para anggota Kelompok Wanita Tani Ceria akan bisa memahami dalam hal laporan keuangan dan bisa melakukan penyusunan laporan keuangan pada Kelompok Wanita Tani. Teknik PkMnya memakai teknik penyuluhan dengan memaparkan materi oleh tim PkM Fakultas Ekonomi Universitas Semarang (USM). Disamping itu, dilaksanakan juga diskusi dengan para anggota Kelompok Wanita Tani Ceria oleh Tim PkM Fakultas Ekonomi USM. Feedbacknya dilakukan melalui isian daftar pertanyaan. Alhasil realisasi dari PkM atas pemaparan materi dengan tatap muka dan melalui isian daftar pertanyaan sudah menunjukkan ternyata para anggota Kelompok Wanita Tani Ceria mengatakan sudah sehingga tujuan PkM telah terwujud, karena anggota Kelompok Wanita Tani Ceria telah mendapatkan benefit yaitu adanya bertambahnya ketrampilan yang berkaitan pada pembuatan laporan keuangan. Kelompok Wanita Tani Ceria Desa Pagersari Kecamatan Patean Kabupaten Kendal secara mandiri sudah dapat menyusun laporan keuangannya.

The purpose of this research is to examine how financial-debt behavior is influenced by perceived control behavior and debt intention, seta and debt intention are influenced by perceived control behavior. In this study, debt intention as a mediating variable on debt behavior is influenced by perceived control behavior for small entrepreneurs in the city of Semarang. The research population includes all small entrepreneurs who take credit from the Wibawa in the city of Semarang, amounting to 395 people. The number of samples is 103 people (based on the Slovin formula). The sample selection method is accident sampling. The relationship model of the variables will be analyzed using Partial Least Square (PLS). The results of research using Partial Least Square (PLS) analysis show that debt behavior is influenced by perceived control behavior and debt intentions. Intention to owe is influenced by perceived control behavior. Debt intention is able to mediate debt behavior which is influenced by perceived control behavior for small entrepreneurs in the city of Semarang.

<p align="center"><strong>ABSTRAK</strong></p><p>Penelitian ini dilakukan disalah satu toko aneka snack yang berada di Semarang yaitu <em>Novi Snack</em> Tlogosari. Mengenai penerapan atau penyusunan strategi penjualan. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana penyusunan strategi penjualan dan apa yang menghambat dan mendukung penerapan steategi penjualan pada toko Novi Snack Tlogosari. Penelitian ini menggunakan triangulasi sumber dan triangulasi metode studi kasus dengan pendekatan kualitatif, dengan  menggunakan triangulasi sumber dan triangulasi metode yaitu wawancara, observasi dan dokumentasi. Penelitian informan didasarkan pada perbandingan dengan berbagai sumber, metode atau teori. Informan dalam penelitian ini berjumlah tiga orang. Dari hasil kegiatan penelitian ini menunjukan bahwa penyusunan atau penerapan strategi penjualan aneka jajanan tradisional pada Toko Novi Snack Tlogosari berjalan dengan baik dan sesuai dengan harapan. Dan terbukti mampu meningkatkan pendapatan dan penjualan di Toko Novi Snack Tlogosari.</p><p> </p>Keyword : strategi penjualan, segementasi pasar, diferensiasi produk.

Purpose This study aims to analyze the internal and external factors of the acceptance of small and medium enterprises (SMEs) to implemented sustainable business model innovations (SBMI) that depend on external factors, dynamic performance expectancy, facilitating conditions, social influence, effort expectancy, hedonic motivation and factor internal speed. Design/methodology/approach This is a quantitative method research project conducted through a survey of SMEs in Semarang, Central Java, from February to June 2021. SMEs that have been operated to sustainable business were chosen purposively as samples. Based on the requirement, there are 220 entities used in this study. Data analysis was conducted by using Structural Equation Model. Findings The results of this study provide empirical support that the factors studied affect the acceptance of SME business actors toward the implementation of SBMI. The application of this SBMI is used to design and implement a sustainable business model for SME businesses. This study has identified, explained and empirically supported the behavioral structures (composites and factors) that influence the adoption of SBMIs that are commonly available for business modeling. Research limitations/implications The main limitation of this research is the static view of the structure (construction) that influences the use or application of SBMI by SME actors which often changes over time, experience and failure. Originality/value This study supports the execution of sustainable innovation initiatives that have yet to be investigated at the strategic, operational and tactical levels. This is especially true when beginning a firm, because entrepreneurs encounter uncertainty while putting their plans into action at one of three levels: strategic, operational or tactical.