PENERAPAN MANAJEMEN RISIKO BAGI UMKM MELALUI PEMBUATAN LAPORAN KEUANGAN

The sustainability of SMEs will not escape from a risk that may be experienced in the future. If these risks cannot be anticipated and handled properly, it will be fatal for the sustainability of its business. Therefore risk management in MSME business activities is very important to note. The purpose of Community Service activities at UD Makmur Mandiri is to provide financial literacy and an understanding of the importance of implementing risk management for a business by providing assistance in preparing financial reports as a form of implementing risk management according to SAK EMKM. The results of the activity show that there has been an awareness of the importance of implementing risk management in small business businesses, as well as the preparation of regular financial records in the form of financial reports in accordance with SAK EMKM, Report on Financial Position at the end of the period and Profit and Loss Report during the period. It is hoped that the recording and preparation of Financial Statements can be carried out regularly, to anticipate risks that may be encountered in UD's business activities. Prosperous Independent.Keywords: MSME, risk management, financial report

ANALYSIS OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) PRINCIPLES AND TRIPLE BOTTOM LINE PRINCIPLES IN CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAMS IN PT. XYZ

The company's business activities will become more efficient if the company can apply the principles of Good Corporate Governance (GCG) with full commitment, including in implementing Corporate Social Responsibility (CSR) programs. In addition to the GCG principles, the implementation of CSR programs also needs to pay attention to the Triple Bottom Line principles to have a valuable impact on the sustainability of the company. This research is descriptive-quantitative research that aims to analyze the implementation of CSR programs and analyze the application of GCG and Triple Bottom Line principles in the CSR program of PT XYZ. Data collection was conducted through interviews, questionnaires, and documentation. Respondents related to the distribution of questionnaires are the recipients of the Community Development Program Year 2022-2023. The data analysis used is descriptive analysis to get the index value. The results showed that GCG principles and Triple Bottom Line principles have been applied to the CSR program of PT XYZ. However, the implementation of GCG principles related to the principles of transparency and responsibility as well as the implementation of Triple Bottom Line principles related to people still have shortcomings

PENDAMPINGAN PENINGKATAN KINERJA KEUANGAN BERBASIS SISTEM INFORMASI AKUNTANSI PADA UKM UD MAKMUR MANDIRI

Kegiatan Pengabdian Masyarakat di UKM UD Makmur Mandiri kota Semarang memberikan Pendampingan dan Pelatihan pengelolan keuangan, Pelatihan mengenai pencatatan klasifikasi beban produksi, Pelatihan mengenai perhitungan harga pokok produksi secara rutin dan teratur, Pelatihan mengenai perhitungan harga jual tiap produksi dan penyusunan Laporan Keuangan, Diberikan peralatan produksi sebagai bagian dari teknologi tepat guna berupa kompor gas. Dengan pelatihan dan pendampingan pencatatan keuangan dan penyusunan Laporan keuangan berbasis sistem informasi akuntansi maka pengetahuan dan wawasan UKM UD Makmur Mandiri bertambah untuk melakukan pencatatan keuangan dan penyusunan Laporan keuangan. Dengan diberikan bantuan peralatan berupa kompor gas maka kapasitas produksi bisa ditingkatkan, sehingga bisa mengimbangi permintaan produk yang meningkat

Comparative Analysis of Financial Performance Before and After the Acquisition (Study on the Go Public Acquisitors For The Period of 2011-2019)

The study aims to compare financial performance in Go Public Acquirer Companies before and after acquisition by analyzing significant differences in related to Liquidity (Current Ratio and Quick Ratio), Solvency (Debt to Asset Ratio and Debt to Equity Ratio), Activity (Total Asset Turn Over) and Profitability (Return on Assets, Return on Equity, and Net Profit Margin). This study used secondary data of financial statements two years before and after the acquisition of the acquirer company 2013-2017 with the research period of 2011-2019. The sampling technique use purposive sampling. A hypothesis test tool for testing H1 until H8 using Paired Sample T-Test or Wilcoxon Signed Rank Test. The results showed that there is a significant difference in Debt to Equity Ratio, Total Asset Turn Over, Return on Assets, Return on Equity, dan Net Profit Margin, while in Current Ratio, Quick Ratio, and Debt to Asset Ratio there is no significant difference

PENGEMBANGAN STRATEGI BERTAHAN UMKM BATIK DI KOTA SEMARANG PADA MASA PANDEMI COVID-19

The impact of the COVID-19 pandemic on MSME entrepreneurs was felt in the Semarang. The MSME clusters most affected by the COVID-19 pandemic are the Milkfish, Culinary and Batik clusters. Especially for the Batik MSMEs cluster in Semarang City before the crisis caused by Covid 19, the business conditions of the Batik MSMEs in the batik village have also experienced a decline in sales. The business development strategy can be applied as one of the MSME survival strategies, especially for Batik MSMEs. The research method used in this study is qualitative analysis with exploratory steps with participatory observation techniques. This study uses SWOT analysis as a tool used in formulating strategies to survive in the midst of this pandemic by using a list of questionnaires. The results of the survey that have been carried out show that during the COVID-19 pandemic which began to spread in Indonesia in early 2020 until now, Semarang batik craftsmen experienced a very significant decline in turnover. From the survey data, it can be seen that there are 47% of Semarang batik artisans who experienced a decrease of 81% even up to 100%, while the lowest decline in turnover of 21% to 40% was experienced by 6% of respondents as Semarang batik artisans. From the perspective of Porter's Competitive Power Model, the Semarang Batik Cluster MSMEs business actors have problems in terms of traditional competitors, where their traditional competitors are fellow Semarang batik entrepreneurs. The next problem is the presence of newcomers, during this pandemic it is not uncommon for people who are laid off from their jobs or experience business setbacks to try to find new business opportunities to cultivat

IMPLEMENTASI BUSINESS MODEL CANVAS PADA UD MAKMUR MANDIRI

Business model Canvas (BMC) or Canvas Business Model can simply be interpreted as the process of how companies create value and benefit from the value it creates on an ongoing basis. BMC is a tool developed to help business organizations and budding entrepreneurs to map and analyze their business models. BMC transforms a complex business concept into a simple one that is displayed on a single sheet of canvas containing a business plan with nine well-integrated key elements including internal and external strategy analysis. This study aims to formulate and determine a business strategy in an effort to develop a business using the Business Model Canvas (BMC) model at UD Makmur Mandiri in Semarang.The method of analysis of this research is descriptive qualitative research. The data collection method used is library research and direct research by means of observation, interviews, and documentation. The research results are in the form of a Canvas Business Model table which contains nine key elements, namely Customer Segment, Customer Relations, Customer Channel, Revenue Structure, Value Proposition, Key Activities, Key Resources, Cost Structure, and Key Partners. In addition, a SWOT analysis was also presented based on the Canvas Business Model Table, which can provide input for UD Makmur Mandiri in formulating its business ideas, creating value and benefiting from the value it creates on an ongoing basis in managing its busines

IMPLEMENTASI PENGHITUNGAN HPP DAN KEMASAN RAMAH LINGKUNGAN PADA USAHA MIKRO

The COVID-19 pandemic has made the Tik Tok Chicken Micro Business sales drop very sharply by up to 70 percent. With limited knowledge of entrepreneurial management in the fields of finance, production and marketing, efforts to bounce back from adversity can be pursued through various alternatives according to urgent needs. Based on the results of field observations and direct interviews with objects and FGDs, it was found that the Tik Tok Chicken Restaurant was confused about determining the cost of production with new packaging, promotional facilities were not representative and there were damaged production equipment that could disrupt the production process when market conditions returned to normal. Based on this, it can be formulated that the provision of training and assistance in the implementation of calculating the cost of production, packaging of environmentally friendly products, marketing and production needs to be immediately realized in the Tik Tok Micro Chicken Business. To get better results, monev is also needed

FINANCIAL STATEMENT FRAUD DETECTION ANALYSIS IN FRAUD TRIANGLE PERSPECTIVE (Empirical Study in Manufacturing Companies in The Consumer Goods Industry Sub-Sector on the Indonesia Stock Exchange in 2018-2020)

This study aims to determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, and rationalization on fraudulent financial statements. The population in this study are the consumer goods industry sub-sector of the manufacturing companies sector listed on the Indonesia Stock Exchange for the 2018-2020 period. Samples were selected using a purposive sampling method. The analysis method of this research uses multiple linear regression. The results of this study indicate that financial stability and rationalization have a significant effect on fraudulent financial statements, while financial targets, financial stability, external pressure, ineffective monitoring, and rationalization simultaneously affect fraudulent financial statements with a contribution value of 21.4% the rest is influenced by other variables