Untuk  menghasilkan pendapatn UMK dalam kondisi pandemic covid-19 dan dengan tingkat pendidikan masyarakat Indonesia yang masih cukup rendah untuk menstabilkan perekonomian kembali membaik cukuplah berat terutama pada kota Cilacap, Jawa Tengah. Virus  yang mematikan seperti virus SARS- COVID 19 dan membuat masyarakat resah dengan adanya virus ini sebagian masyarakat khawatir dan menjadi panic-buying   sehingga berbondong bondong unuk membeli alat kesehatan vitamin dan suplemen seperti masker dan suplemen dari berbagai jenis seperti tablet hisab, tablet hingga jelly herbal untuk memperkuat daya tahan tubuh. Usaha start-up yang digunakan untuk membuat bisnis baru di tengah pandemic covid-19 ini memerlukan beberapa riset pasar dan analisis bisnis menggunakan analisa SWOT dan STP. Jelly Herbal menghasilkan riset pasar menunjukkan bahwa responden yang berusia 15 tahun hingga 41 tahun     merespon peminatan yang positif terhadap produk jelly herbal, sehingga dari data tersebut dapat ditarik kesimpulan bahwa produk jelli herbal layak untuk dipasarkan.

In the midst of the Covid-19 pandemic, Indonesia was hit by an increase in several goods (inflation_namely cooking oil). From an Indonesian economic growth data that came from the Central Statistics Agency (BPS) before and after the Covid-19 pandemic. Impacted by Covid-19, the level of economic growth Indonesia is relatively stable, but due to the impact of the Covid19 pandemic in early 2020, the economic growth rate of the Indonesian people has decreased very significantly, so this community service activity is based on these problems and provides solutions in the form of financial assistance and entrepreneurship training.

ABSTRAK: Research Purposes: Aim of this study was to know the impact of Risk Management and Working Capital Management to The Financial Performance of Companies Listed In Indonesia Stock Exchange (IDX).Variables: This study employed Risk management proxied by Internal Audit. The proxies of working capital management, we used Current Ratio (CR) and Working Capital Turnover (WCTO). The Financial Performance we used Return On Assets (ROA) ratio as a proxy. Research Method: We used multiple linear regression analysis to analyzed whether the Risk management and the working capital management had impact on The Financial Performance. We also performed classical assumption tests including; normality test, multicolinearity, autocorrelation and heteroskesdasticity. Results: The results of this study indicate that simultaneously Internal Audit, CR and WCTO have a significant effect on financial performance. However, the partial effect had various results. The Internal audit and CR have no significant effect on financial performance whereas WCTO has a significant negative effect on financial performance. KATA KUNCI: internal audit; current ratio; working capital turnover and return on assets RESEARCH BACKGROUNDFinancial performance is the achievement of work that has been achieved by a company during a certain period and embodied in the company's financial statements (Anggitasari and Mutmainah, 2012). In line with the financial performance, one of the indicators used to measure financial performance is profitability ratios, because the ratio shows the combination of effects of liquidity, asset management and debt on the results of operations (Brigham and Houston, 2009: 107). Furthermore, to determine profitability ratios using approaches related to sales (profitability sales) and approaches related to investment (profitability investment), this study associated with the investment measured by using the ratio of ROA (Return On Asset).In addition, risk management arose due to the risks posed by the uncertainty of strategic plans and management decisions over future events that are unknown and have negative consequences (Irwin, 2007). According to Walker et al (2003), they stated that internal audit can help the organization to identify and evaluate risks within the company. The audits are also needed to help overcome the existing risks, in which an auditor is able to oversee the activities of the entity in the procedure which is its separated, the auditor will collect evidence of activity undertaken by the company by testing the evidence and then communicate its strengths and weaknesses to the management of the company.Moreover, working capital management is an activity that covers all the functions of management of current assets and short-term liabilities. So the purpose of working capital management is to manage current assets and current liabilities in order to obtain a reasonable net working capital and ensure the level of profitability of the company (Sawir, 2005: 133). From the financial regulation of current assets an...