<p>The COVID-19 pandemic caused learning to be done with an online system, one of which is by using e-learning. The use of e-learning received a lot of reactions, both from the student and lecturer side. Lecturers should be able to make the best preparation, both in terms of materials, media, content, interaction and flexibility in the use of e-learning, so that students do not have difficulty in distance learning done. While students should prepare themselves as best as possible, both in terms of technology, ability, interaction with colleagues and lecturers, as well as motivation in conducting distance learning using e-learning. This study aimed to investigate student satisfaction in using e-learning as a method of distance learning during the COVID-19 pandemic, using Importance Performance Analysis (IPA). The number of respondents in this study was 132 students. The results showed that there are several factors that need to be improved, such as materials presented in e-learning, interaction with lecturers, availability of facilities, and lecturers. Factors that should be maintained included flexibility, assessment in e-learning that is felt to be appropriate, the benefits of e-learning, and students' ability to allocate time. Meanwhile, factors that are considered less important and do not obtain priorities include peers, easy-to-understand materials, ability to learn independently and understand tasks. In addition, students consider there are several factors that are considered too excessive, namely self-motivation, ability to understand the use of e-learning, independent learning process.</p>

Penelitian ini bertujuan untuk menentukan model manajemen UMKM yang dapat diaplikasikan oleh UMKM dalam usaha meningkatkan efektivitas UMKM. Model manajemen ini memuat aspek manajemen perusahaan, yaitu manajemen produksi, manajemen pemasaran, manajemen sumber daya manusia, dan manajemen keuangan, di mana pada sisi lain ada pengukuran kinerja UMKM sehingga mereka mampu mengukur kinerjanya untuk mengetahui perkembangan usahanya dari waktu ke waktu. Dalam aplikasi model manajemen UMKM nantinya, UMKM perlu melakukan analisis strengths, weaknesses, opportunities, threats (SWOT) terhadap aktivitas hariannya terkait aspek manajemen usaha sehingga secara umum UMKM tersebut dapat mengetahui perkembangan usahanya dan melakukan evaluasi terhadapnya.

The pandemic of COVID 19 has changed the learning process, from face to face and blended and fully e-learning facilitated by electronic media that can be reached by teachers and students. Lecturers and students are required to use e-learning so that they can continue learning from home or from anywhere due to the physical and social distancing imposed by the government. This study examines the quality of e-learning, student's self-efficacy, and satisfaction in using e-learning. The study involved 345 students in the Management Study Program at the University of Muhammadiyah Sumatera Utara, where data collection was carried out by distributing questionnaires. Regression analysis was conducted to examine the effect of self efficacy and e-learning quality on e-learning users’ satisfaction. The results showed that there was an effect of self efficacy and e-learning quality on e-learning users’ satisfaction where the theoretical and institutional implications for e-learning in higher education discussed

Financial management is one of the main problems in SMEs because if financial management does not go well, it will hamper performance and gain access to financing. Financial literacy becomes very important in financing decisions and their subsequent performance. Financial literacy enables entrepreneurs to manage risk through strategies, such as maintaining financial reserves, diversifying their investment portfolios and purchasing insurance.  The purpose of this study was to determine the level of financial literacy of SME actors and to compare financial literacy between male and female SME actors. Data collection was carried out using a questionnaire to SME actors, with a sample of 384 SME actors in the culinary field. The results showed that the financial knowledge, financial attitudes and financial behavior of SME actors were good, meaning that they were able to carry out financial management well. Meanwhile, there are differences in financial knowledge and financial behavior between male and female SME actors, but the financial attitudes between male and female SME actors do not show any difference.