Background – Awareness of a healthy lifestyle and thinking back to nature makes society in Indonesia choose jamu as their daily routine drink. Jamu itself is a term for natural traditional medicine from Indonesia. Unfortunately the types of jamu products are still very limited in variants, have a bitter taste and difficult to find in modern places such as cafes. Currently the Indonesian government provides support in health and fitness tourism business activities in the form of jamu cafes. In addition, the community's desire for entrepreneurship through SMEs is also very large. This is a potential opportunity for startup companies in the field of jamu partnerships (business opportunity). Besides that, risks in this startup business also need to be identified, analyzed and treatment. Method – Using the ISO 31000:2018 risk management approach. Result – This analysis help jamu startup companies (business opportunity) in making the right decisions to mitigate risks, so that the business can be sustainable. Keywords: Risk Management, Startups, Jamu Partnership, Business Opportunity, Indonesia.

Background – PT Oesodo Alam Mandiri (PT OAM) is a startup company that was established to provide solutions to business opportunities and problems that are being faced by people in Indonesia. Before starting a business, it is necessary to analyze both internal and external factors, also carry out strategy formulation. The results of this analysis will assist in determining the right strategy and business model. Through the right strategy and business model, a newly established startup company will be able to compete and be sustainable. Method – Using Value Proposition Canvas, EFE, IFE, VRIO, CPM, SWOT, IE, QSPM, Porter’s Generic Strategy and Lean Business Canvas Model. Result – This analysis helps to determine the right business model for jamu partnership startup company. Keywords: Startup, Value Proposition Canvas, Lean Business Model Canvas, Jamu, Indonesia.

Background – PT OAM is a jamu partnership business startup company in Indonesia. This company is here to answer the customer pain and gain. In an effort to be competitive and sustainable in the jamu partnership business, this company use its competitive advantages in the form of an easy partnership process, good product taste and product innovation and sustainable partnerships. Of course, this competitive advantage can only be maintained and developed if the company has competent human resources. In actual process operations, PT OAM requires good human resources planning. This is because human resources in a company are important and must be managed optimally. Method – Using Human Capital Plan, and Organizational Culture. Result – This analysis help to preparing and implementing each of its human capital activities in PT OAM. With good human capital plan the business can be competitive and sustainable. Keywords: Human Capital Plan, Human Resources, Startups, Jamu Partnership.

The purpose of this study is to determine the effect of pressure, opportunity and financial rationalization on earnings management with financial stability, external pressure, financial targets as a proxy for pressure, the nature of the industry and effective monitoring as a proxy for opportunity and rationalization. The research method uses this type of research which is basic research, and the data analysis method used in this study is multiple linear regression. This study utilizes data taken from the financial statements of manufacturing companies with the food and beverage sub-sector that have been recorded and listed on the Indonesia Stock Exchange using a sampling technique that uses purposive sampling to meet the research criteria. The research period used is 6 years with a total sample data used of 84 of 14 manufacturing entities in the food and beverage sub-sector. This study uses multiple linear analysis methods with secondary data types. The results of the study show that financial targets have a negative effect on earnings management, effective monitoring and rationalization have a positive effect on earnings management, while financial stability, external pressure and the nature of the industry have no effect on earnings management