Tenun Troso Jepara merupakan salah satu produk unggulan di Kabupaten Jepara. Kondisi keuangan UMKM Tenun Troso Jepara selama pandemi Covid–19 banyak yang mengalami keterpurukan dan hal ini akan mengancam keberlangsungan usaha para pelaku UMKM Tenun Troso Jepara. Pemerintah melalui PMK No. 86 Tahun 2020 sudah menetapkan pemberian insentif pajak bagi UMKM yang berdampak Covid-19. Tujuan dari penelitian ini adalah untuk menganalisis dampak Covid-19 dan pemanfaatan insentif pajak terhadap keberlangsungan usaha di UMKM Tenun Troso Jepara. Populasi dalam penelitian ini adalah para pelaku UMKM Tenun Troso Jepara dan teknik pengambilan sampel penelitian ini, yaitu purposive sampling dengan 40 responden. Teknik analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Covid-19 berpengaruh negatif terhadap keberlangsungan usaha. Semakin lama pandemi Covid-19 tidak tertangani oleh pemerintah, maka akan berdampak keberlangsungan usaha UMKM Tenun Troso Jepara semakin terancam bangkrut. Selain itu, penelitian ini juga menunjukkan bahwa pemanfaatan insentif pajak berpengaruh positif terhadap keberlangsungan usaha. Pemanfaatan PPh UMKM ditanggung pemerintah yang diperpanjang Desember 2020 ternyata berdampak besar terhadap keberlangsungan usaha UMKM Tenun Troso Jepara karena pelaku UMKM tidak perlu melakukan setoran pajak dan pemotong atau pemungut pajak tidak melakukan pemotongan atau pemungutan pajak pada saat melakukan pembayaran kepada pelaku UMKM. Para pelaku UMKM Tenun Troso Jepara sangat mengapresiasi kebijakan pemerintah dengan cara telah memanfaatkan insentif pajak. Penelitian ini mengharapkan adanya sosialisasi atau pendampingan dari KPP Pratama Jepara terkait kebijakan pajak terbaru serta adanya pendampingan dari pihak terkait agar keberlangsungan usaha Tenun Troso Jepara dapat terus terjaga.

Artikel ini menyajikan peluang dan tantangan mahasiswa dalam berwirausaha dalam masa pandemi. Pada tahun pertama Pelaksanaan Progam Pengembangan Kewirausahaan Fakultas Keguruan dan Ilmu Pendidikan Universitas Muria Kudus (PPK FKIP UMK) telah menghasilkan 8 wirausahawan baru dengan hasil evaluasi bahwa mindset, motivasi, dan kerjasama tim perlu ditekankan pada tahun kedua. Hal tersebut diperkuat pada tahun kedua ini dimana pelaksanaan program bertepatan dengan pandemi Covid-19. Mahasiswa sebagai sasaran program melaksanakan pembelajaran jarak jauh (daring). Aktivitas aktivitas lain di kampus ditiadakan sesuai dengan regulasi pemerintah. Semua kegiatan akademik dan non akademik dilaksanakan secara daring. Hal tersebut memberikan banyak dampak dalam persiapan, pelaksanaan, serta evaluasi program. Masalah yang dihadapi para calon tenant adalah wirausaha tidak dapat dilakukan secara langsung di kampus, menentukan jenis bisnis yang tetap dapat dijalankan selama pandemi, dan bagaimana supaya wirausaha bisa tetap bertahan dalam masa pandemi. Sesuai dengan masalah yang dihadapi oleh calon wirausaha baru (tenant), maka tujuan dari program PPK pada tahun kedua ini yaitu membantu para mahasiswa untuk dapat menyikapi peluang dan tantangan berwirausaha dalam situasi seperti ini, dan menghasilkan tenant yang siap berwirausaha. Metode yang digunakan adalah sosialisasi, workshop, eksekusi usaha, coaching dan evaluasi. Berdasarkan hasil wawancara dan pengamatan selama proses coaching, peluang yang dimiliki tenant meliputi penggunaan media sosial untuk mempromosikan produk dan berinovasi menciptakan produk buatan sendiri. Sementara tantangan yang dihadapi berupa motivasi berwirausaha dan pembatasan sosial.

<p><em>It is the first time ever in the world that the pandemic of Covid-19 highly contributes to the “limp” of almost all sectors including economics and education. College students are one of the “victims” that are now struggling with the challenges of online learning. As learning from home has been stipulated by the Ministry of Education and Culture, they have to welcome digitalization. In this case, they could make use of digitalization to actualize entrepreneurship to survive in this uneasy situation. Many positive things they could try to give small positive contributions to economics sustainability. This article aims at figuring out the student’ motivation in joining entrepreneurship Development Program (PPK) of Teacher Training and Education Faculty of Universitas Muria Kudus, how to empower college students entrepreneurship by maximizing digital technologies during the pandemic, and what business choices that the students choose and why. The participants are 20 college students from respective faculties. Survey, workshops, coaching and monitoring, and interview are used. An online survey was administered to figure out the students’ motivation to join the program. Then a series of online workshops were provided to facilitate the participants to set up new businesses. Coaching and monitoring have been doing since the selection of business type, business set up, production, and marketing by maximizing digital marketing. Interview was conducted to know the students’ reasons in deciding business types. From the whole participants, there are 8 businesses were launched. The few numbers of new entrepreneurs implies that motivationmatters.</em></p><p><em> </em></p><p><strong><em>Keywords: </em></strong><em>college students, entrepreneurship, economic sustainability, digital technologies.</em></p>

This article discusses how to maintain the work of lecturers in order to remain novel, namely by designing teaching materials and learning processes around the results of research and dedication, called the “Tri Darma” of Higher Education. This is a solution that demands teaching materials that prioritize lecturer competence according to the field, by proportionally building the performance of Tri Darma. It is based on a real lecturer’s experience and activities, relevant to the problems of society in the environment where the lecturer works. The results of research and community service are also useful for enriching teaching materials so that students will be able to understand significant differences between theory and reality. This study is an empirical examination from the author during his time as a lecturer and focuses on research and learning activities proportionally. It indicates that lecturers can obtain up-to-date teaching materials to support the theory presented. This solution is very important because of how students and lecturers can quickly obtain open information from various sources. Lecturers should not overlook the problem by performing shortcuts from existing internet-based sources. Lecturers have strategies available to them that have novelty in learning, both related to problem-solving and relevance to theory. Keywords: novelty, teaching materials, learning, research and dedication, Tri Darma

Participation to preserve, care and positive behavior in accordance with the insight wisdom in managing the real environment is closely rooted in the tradition of women. This study aims to determine the potential of women in the face of natural disasters and identify efforts by women to reduce vulnerability to natural disasters in Rahtawu village, Kudus. Several women’s steps that has been studies are: first, there are efforts to mitigate disaster though its shape is still individualized. Second, to strengthen disaster victims and the persistence of attitudes, women working together to cope with disaster by cooking together with the community