<![CDATA[ABSTRAK Tujuan penelitian ini Mengidentifikasi permasalahan yang di hadapi dan Menyusun Materi Pengelolaan Keuangan bagi pelaku Usaha Kecil Menengah dan Koperasi di Desa Lalumpe Kecamatan Kombi Kabupaten Minahasa. Produk materi pengelolaan keuangan UMKM berhasil disusun dengan proses pengembangan Four D, dengan tahapan identifikasi masalah dan analisis kebutuhan pengembangan, desain prototipe dan materi pengelolaan keuangan UMKM, uji coba produk serta revisi produk materi pengelolaan keuangan UMKM. Materi yang di kembangkan yaitu materi Pengelolaan keuangan UMKM, Mengelola Aliran Keuangan, Menabung, Mengelola Hutang Pinjaman. Uji coba materi pengelolaan keuangan UMKM ini di katakan sangat efektif karena bisa dapat dengan mudah di pahami oleh subjek Uji coba yaitu Pelaku UMKM dengan di lihat dari pelaksanaan siklus Uji Coba Produk Pengembangan Materi Pengelolaan Keuangan UMKM yang hanya di laksanakan 1 kali siklus Action Reseaarch sudah menghasilkan pemahaman dan literasi materi pengelolaan keuangan bagi pelaku UMKM Koperasi di Desa Lalumpe Kecamatan Kombi Kabupaten Minahasa. Kata kunci : Indentifikasi Masalah Pengelolaan Keuangan UMKM, Materi Pengelolaan Keuangan UMKM ABSTRACT The purpose of this study is to identify the problems faced and compile financial management materials for small and medium enterprises and cooperatives in Lalumpe Village, Kombi District, Minahasa Regency. The UMKM financial management material product was successfully compiled through the Four D development process, with stages of problem identification and development needs analysis, prototype design and UMKM financial management material, product trials and revision of UMKM financial management material products. The materials developed are UMKM financial management materials, managing financial flows, saving, managing loan debts. The trial of this UMKM financial management material is said to be very effective because it can be easily understood by the trial subjects, namely UMKM actors, as seen from the implementation of the UMKM Financial Management Material Development Product Trial cycle which was only carried out 1 time. The Action Research cycle has produced an understanding and literacy of financial management materials for UMKM Cooperative actors in Lalumpe Village, Kombi District, Minahasa Regency. Keywords: Identification of UMKM Financial Management Problems, UMKM Financial Management Materials]]>
