The purpose of this research is to determine the effectiveness of credits on the SMEs productivity and the income of cooperative members' SMEs in Padangsambian Village. The analytical tool that used on this research is the SEM analysis of Partial Least Square (PLS). This study uses primary data conducted by distributing questionnaires to SMEs that borrow business loans on the Padangsambian Village as many as 100 respondents. The results of the research analysis test show (i) The effectiveness of the use of business credit has a positive and significant effect on the productivity of SMEs in Padangsambian Village. (ii) Productivity of SMEs has a positive and significant effect on the income of SMEs in Padangsambian Village. (iii) The effectiveness of the use of SME business credit in Padangsambian Village has a positive and significant effect on the income of SMEs in Padangsambian Village through the productivity of the UKM.

The Covid-19 pandemic impacts small and medium enterprises (MSMEs) performance in production, marketing, and income, especially in Denpasar City. MSMEs experienced a decline in the level of demand and supply during the implementation of social distancing policies. The role of social media can help in the conditions of the Covid-19 pandemic. In this case, it can be said that social media can help the economy of MSMEs in business activities. This study aims to analyze the factors that use social media marketing, namely perceptions of ease of use, perceived usefulness, cost, and influence on MSMEs. The study was conducted on MSMEs owners in Denpasar City who sell food, beverages, services, and fashion. Data were collected utilizing research questionnaires which were distributed to 100 respondents. The data analysis technique used SEM-PLS (Structural Equation Modeling-Partial Least Square) with Smart PLS 3.0. The results showed that Perceived Usefulness had a positive and significant effect on social media marketing. Perceived Usefulness has a positive and significant effect on the SMEs sustainability. Perceived ease of use has a positive and significant effect on social media marketing. The cost has a positive and significant effect on social media marketing. Social media marketing has a positive effect on MSMEs. However, costs have no impact on MSMEs. Based on the results of the VAF test, social media marketing acts as a partial mediating variable between perceived Usefulness and perceived ease of use for MSMEs sustainability.

The tax harmonization law is one of the efforts to maximize state revenues after the pandemic. Effectiveness is assessed from the extent to which the HPP law is able to achieve the expectations it is intended for . This research was conducted in Bali, 2022 using a narrative FGD method involving the DGT, Tax Consultants, and Taxpayers as informants, and involving 50 respondents as samples to strengthen the results of the FGD. The result of this research is that the government's socialization regarding the HPP Law can be conveyed well. The HPP Law is not fully capable of increasing growth and supporting the acceleration of economic recovery, but it is one of the government's efforts by stimulating, subsidizing MSMEs and businesses engaged in the basic needs of the community. State revenues during the pandemic tend to decline in line with the global economic downturn. However, with the HPP Law, the government is able to achieve the target of acceptance, one of which is voluntary disclosure. The HPP Law is also able to realize a tax system that is fair and with legal certainty and can realize the implementation of administrative reforms, consolidated tax policies, and the expansion of the tax base, as well as increasing voluntary compliance. So the harmonization of tax regulations is effective.