 study found that operation closure was understood as a temporary measure until the pandemic crisis has been stabilized, or when the country moves to endemic status. This challenge involves the bakery, soybean drink, and frozen food (sour meat) entrepreneurs. It is understood that, the products are not crucial for the customers. So, the demand for these products is given a lesser priority compared to other essential products such as rice, egg, sugar and flour. Excerpts from the interviews are listed below: I have to close the shop temporarily and operate from home by selling fried popiah -Informant 1. I have to close the rented premise for soybean drinks processing and move the operation to my home and run it at a smaller scale -Informant 3. I have to close the premise which I used as my kitchen and moved the business to home -Informant 5.

Business Finance
The first challenge of business finance is the problem of cash flow. This impact was mentioned by previous researchers such as Noor Fzlinda et al. (2020). All respondents said they were facing this problem. It involves a decrease in sales of products, a drastic reduce in income, and a lack of roll-up capital; but at the same time business owners still had to pay monthly rentals for business premises, utility costs, and staff salary. Besides, some businesses such as bakery had zero monthly income because of the zero demand from customers. Hence, this entrepreneur decided to sell another product which was fried popiah. However, she said it was too difficult to get even RM120.00 sales per day. Excerpts from the interviews are listed below: I have the problem of cash flow. I receive zero monthly income for my bakery business. So, I decided to sell fried popiah because no entrepreneur around my residential area is selling that food. I guess I will succeed, but it is too difficult for me to get even RM120.00 sales per day -Informant 1.
Most of my customers come from Klang Valley and Penang, but the pandemic has reduced the sale of hydroponic equipment and decreased my monthly income to almost half -Informant 4. My monthly sale reduced, and there is a lack of business roll-up capital; but I still need to pay for monthly rental of business premise, utility cost, and staff salary -Informant 5.
The second financial challenge was the unexpected increase in production cost. This finding was parallel to research done by Nur Hazirah et al. (2021). This study revealed that the bakery entrepreneurs faced an increase of cost in baking materials, as high as double the normal price. Hence, she sold fried popiah but said that the production cost increased too because the prices of materials such as cooking oil, and vegetables were higher. The handicraft entrepreneur faced an unexpected increase in production cost too because the related materials have become more expensive during the pandemic. Besides, the prices of pineapples, and anchovies had also increased. This problem occurred because of MCO's supply chain disruption. Excerpts from the interviews are listed as follows: The prices of materials like cooking oil, vegetable have increased -Informant 1. The handicraft materials have become more expensive during the pandemic -Informant 2.
The prices of raw materials like pineapples and anchovies have increased -Informant 6. 153 The third financial challenge was no access to economic stimulus package. This issue also was discovered by Bartik et al. (2020) in his study. It is discovered that the handicraft entrepreneur did not receive any economic stimulus package from any government agencies. She was ineligible to get the fund because of her failure to renew her expired Companies Commission of Malaysia (CCM) permit. However, she kept running her operation since her business was treated as a hobby to earn side income. An excerpt from the interview is listed below: I did not receive any economic stimulus package because I did not renew my expired CCM permit -Informant 2.

Sustainable Development Goals and Challenges of Rural Entrepreneurs
The themes of findings (both business operation and business finance) are compared with the anticipated SDG in order to discover which goals are affected by the challenges of the rural entrepreneurs during COVID-19 pandemic (Table 3). Business operation comprises of operation disruption, decrease in demand, shortage of logistic supply, and operation closure. While, business finance includes problem of cash flow, unexpected increase in production cost, and no access to economic stimulus package. Apparently, there are seven SDG and several targets which are affected by those challenges. Those SDG are no poverty (goal no. 1); zero hunger (goal no. 2); decent work and economic growth (goal no. 8); industry, innovation and infrastructure (goal no. 9); reduced inequalities (goal no. 10); sustainable cities and communities (goal no. 11), as well as partnerships for the goals (goal no. 17). It is believed that those challenges could hamper the achievement of the SDG if they are left unattended. Hence, an appropriate action should be taken to minimise the challenges faced by the rural entrepreneurs. It is vital to assist them to resume their businesses and prosper again.

Conclusion
The objectives of this research were to explore the challenge of rural entrepreneurs during COVID-19 pandemic and to discover the affected SDG by those challenges. This research had found that the challenges were divided into two main themes. The first theme was business operation which includes operation disruption, decrease in demand, shortage of logistics supply, and operation closure. The second theme was business finance that involves problem of cash flow, unexpected increase in production cost, and no access to economic stimulus package. At least, seven SDG are affected by those challenges during COVID-19 pandemic. Those SDG are no poverty (goal no. 1); zero hunger (goal no. 2); decent work and economic growth (goal no. 8); industry, innovation and infrastructure (goal no. 9); reduced inequalities (goal no. 10); sustainable cities and communities (goal no. 11), as well as partnerships for the goals (goal no. 17). In term of contribution to new knowledge, these findings show that there are two main themes of challenges during COVID-19 pandemic faced by rural entrepreneurs which are business operation and business finance. Moreover, at least seven SDG are affected by those challenges.
These findings provide good inputs to relevant parties to assist rural entrepreneurs to resume their businesses. In terms of business operation, the suitable aids for them include the permission for normal operations to all types of rural businesses, encouraging the consumers to purchase rural entrepreneurs' products, letting the logistics supply to run smoothly, and encouraging the entrepreneurs to reopen their businesses. In line with the new norm, all entrepreneurs are highly encouraged to obtained the digital marketing skills and operate the businesses digitally. Definitely, the business operations must adhere to the Standard Operating Procedure due to the fluctuating COVID-19 cases in this country with the emergence of new variant of viruses like Delta and Omicron (until the time this article was written). In term of business finance, the relevant agencies can offer financial aids to rural entrepreneurs, reduce production cost, and create an easy-access entry to economic stimulus packages. Locally, those initiatives are in line with the aim of Malaysian government to enhance the rural area in offering the business opportunities for rural people. Globally, these suggestions could assist government in achieving the SDG especially the abovesaid seven goals.
Obviously, this qualitative research has no attempt to generalise the findings of the research. Nevertheless, the findings of this research are meaningful. Future research is required to be explored further by using a quantitative approach with a larger group of rural entrepreneurs to discover those challenges. Based on the findings, several researches can be done such as the effects of home-based business operation on neighbours, the practice of digital business among the rural entrepreneurs, the level of access to economic stimulus package among the rural entrepreneurs and so forth.The largest art event in the United States will take place this week in Miami with a collective of over 100 sub- satellite- or sister- art fairs representing over 1000 galleries and thousands of artists from around the world. A spectacular event, Miami style.
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