The purpose of this study is to describe the level of effectiveness of the Assistance Program for Micro Business Actors (BPUM) and to describe the impact after the administration of BPUM in increasing the income of micro entrepreneurs in Samarinda. This study uses a qualitative descriptive research method. Data collection techniques used in this study include interviews, observations, and document research. The informant selection technique employed a purposive sampling technique. The data was analyzed using Creswell analysis, where the collected data was reduced into certain patterns. From there, themes were categorized and interpreted based on the obtained schemes. The research focus on timeliness, cost calculation adjustments, goal accuracy, target accuracy, as well as the impact of the BPUM program on increasing the income of micro entrepreneurs in Samarinda City. The conclusion of this study is that the assistance provided to micro entrepreneurs in several sub-districts in Samarinda City can be considered effective in terms of timeliness, cost calculation, and achieving the intended goals. Those who received assistance were able to sustain their businesses, and after the implementation of BPUM, some business actors were able to survive. However, some businesses were unable to survive during the Covid-19 pandemic. Those who received assistance were able to maintain their efforts. In terms of increasing business income, it can be considered effective, as evidenced by the income growth observed. Regarding the increase in business assets, based on the responses from the business actors who participated in this study, the BPUM program did not have an impact on increasing the assets of micro business actors.
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