ANALISIS DAMPAK PROGRAM PUMK TERHADAP PERKEMBANGAN LABA DAN PENCAPAIAN SDG'S 8 PT PETROKIMIA GRESIK (STUDI KASUS BATIK TULIS SARIWARNI)

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in encouraging economic growth and job creation, in line with the Sustainable Development Goals (SDG's) 8. However, the economic sustainability of MSMEs still faces various challenges, especially limited capital and financial management. This study aims to analyze the impact of the Micro and Small Business Funding Program (PUMK) of PT Petrokimia Gresik on the development of business profits and its contribution to the achievement of SDG's 8 in Sariwarni Batik Tulis MSEs. This study uses a descriptive qualitative method with a case study approach. Data was collected through interviews, documentation, and analysis of financial statements and profitability ratios for the 2014-2021 period. The results of the study show that the PUMK Program contributes positively to increasing business profits through strengthening capital, cost efficiency, increasing production capacity, and expanding marketing. The increase in profits supports business sustainability, job creation, and local economic growth, so that it is in line with the achievement of SDG's 8.