PENERAPAN MANAJEMEN RISIKO BAGI UMKM MELALUI PEMBUATAN LAPORAN KEUANGAN

Abstract

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 reports