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In running a business there are definitely risks. Risks that arise from the internal and external environment of the business can result in the business experiencing losses. This research method uses a qualitative descriptive research method with data collection techniques originating from observations and interviews with the owner of the Manju Steamed Bread business, Tuasan Branch. This research will use Enterprise Risk Management (ERM), where ERM implementation is usually implemented by identifying risks, assessing and controlling risks. Businesses that use Enterprise Risk Management (ERM) can get risks ranging from low (low), medium (medium), high (high). This research aims to identify risks that may occur in the Manju Steamed Bread business, Tuasan Branch, then create a risk matrix to determine the worst risks that must be prioritized in control. The research results show that there are operational risks, namely employees not following steaming machine operating procedures, lack of maintenance of the machine and bread steaming equipment by employees and delays in the arrival of raw materials. This risk will affect the quality of taste, service, and can result in losses due to shop closures due to delays in the arrival of raw materials, so risk management is needed which aims to reduce operational risks that may occur.  

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.