Risk Identification Analysis of Management of State-Owned Goods (Case Study of ABC Work Unit)
Abstract
This study assesses whether the risk identification process for State-Owned Goods (SOG) management at the ABC Office is aligned with PMK Number 222 of 2021 and KMK Number 105 of 2022. This study uses a qualitative case study methodology. The research findings were obtained from secondary data content analysis results and confirmed through semi-structured interviews with eight informants working at ABC Office as risk management or SOG managers. The results of this study indicate that the risk identification process of SOG management still needs to comply fully with the applicable regulations. This is because the risk event identification process tends to focus on the direction/concern of the risk owner unit leader, so several SOG management risks have yet to be identified. Therefore, the ABC Office must increase the role of the risk management unit in assisting the SOG management unit (risk owner) in determining the proper risk identification technique so that the main risks that are obstacles in SOG management can be identified.
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References
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Alshboul, O., Shehadeh, A., & Hamedat, O. (2023). Development of integrated asset management model for highway facilities based on risk evaluation. International Journal of Construction Management, 23(8), 1355–1364. https://doi.org/10.1080/15623599.2021.1972204
Asnawi, M., Larasati, R., & Syahrir, A. (2023). Risk Management and Public Service: Integrated Analysis at The Public Sector Organization. Jurnal Reviu Akuntansi Dan Keuangan, 13(3), 529–545. https://doi.org/10.22219/jrak.v13i3.26910
Ayuningtyas, M., & Tanaem, P. F. (2022). Information Technology Asset Security Risk Management at the Secretariat of the Salatiga City DPRD Using ISO 31000. Journal of Information Systems and Informatics, 4(1), 92–105. https://doi.org/10.51519/journalisi.v4i1.225
Campbell, R., Goodman-Williams, R., Feeney, H., & Fehler-Cabral, G. (2020). Assessing Triangulation Across Methodologies, Methods, and Stakeholder Groups: The Joys, Woes, and Politics of Interpreting Convergent and Divergent Data. American Journal of Evaluation, 41(1), 125–144. https://doi.org/10.1177/1098214018804195
Creswell, J. W., & Poth, C. N. (2018). Qualitative Inquiry and Research Design (4th ed.). Sage. https://books.google.co.id/books?id=DLbBDQAAQBAJ&printsec=frontcover#v=onepage&q&f=false
Ditjen Bea dan Cukai. (2023). Laporan Keuangan Audited Direktorat Jenderal Bea dan Cukai Tahun 2023.
Fajar, M. M., Masyita, D., & Susanti, L. (2019). Analysis of Risk-Based Asset Management Plan To Increase Performance of Water Local Company. Jurnal Bisnis Dan Manajemen, 20(1), 59–70. https://doi.org/10.24198/jbm.v20i1.255
Kementerian Keuangan. (2021). Peraturan Menteri Keuangan Nomor 222/PMK.01/2021 tentang Manajemen Risiko Pengelolaan Keuangan Negara. In Kementerian Keuangan Republik Indonesia. https://jdih.kemenkeu.go.id/download/e63c5647-9c5d-46df-8fdd-c3eadc541372/222~PMK.01~2021Per.pdf
Kementerian Keuangan. (2022). Keputusan Menteri Keuangan Nomor 105/KMK.01/2022 tentang Petunjuk Pelaksanaan Manajemen Risiko Pengelolaan Keuangan Negara.
Kementerian Keuangan. (2023). Peraturan Menteri Keuangan Nomor 150 Tahun 2023 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 51/PMK.06/2021 tentang Pengelolaan Barang Milik Negara yang Berasal dari Aset Eks Kepabeanan dan Cukai.
Khallaf, R., Naderpajouh, N., & Hastak, M. (2018). A systematic approach to develop risk registry frameworks for complex projects. Built Environment Project and Asset Management, 8(4), 334–347. https://doi.org/10.1108/BEPAM-08-2017-0051
Kin, R. K. (2018). Case Study Research and Application Design and Methods (6th ed.). SAGE Publications Ltd.
Levin, G. (2019). Project Management Methodologies, Governance and Success, Insight from Traditional and Transformative Research. Taylor & Francis Group.
Murray, J., & Enang, I. (2022). Conceptualising Risk Assessment and Management Across The Public Sector From Theory to Practice (First edit). Emerald Publishing Limited. https://books.emeraldinsight.com/page/detail/Conceptualising-Risk-Assessment-and-Management-across-the-Public-Sector/?k=9781800436930
Nlenanya, I., & Smadi, O. (2021). A Risk Management Database Framework Implementation for Transportation Asset Management. CivilEng, 2(1), 193–213. https://doi.org/10.3390/civileng2010011
Pandey, S. C., & Patnaik, S. (2020). Case Study Research. In R. N. Subudhi & S. Mishra (Eds.), Methodological Issues in Management Research: Advances, Challenges, and the Way Ahead (Issues 163–179). Emerald Publishing Limited. https://doi.org/10.1108/978-1-78973-973-220191011
Sasidharan, M., Parlikad, A. K., & Schooling, J. (2022). Risk-informed asset management to tackle scouring on bridges across transport networks. Structure and Infrastructure Engineering, 18(9), 1300–1316. https://doi.org/10.1080/15732479.2021.1899249
Schoch, K. (2019). Case study research. In G. J. Burkholder, K. A. Cox, L. M. Crawford, & J. Hitchcock (Eds.), Research Design and Methods An Applied Guide for the Scholar-Practitioner (1st ed., pp. 245–258). SAGE Publications Ltd. https://books.google.co.id/books?id=MwKPDwAAQBAJ&printsec=frontcover#v=onepage&q&f=false
Shishkov, B. (2020). Designing Enterprise Information Systems. In Advances in Enterprise Information Systems II. Springer Nature Switzerland AG. https://doi.org/10.1007/978-3-030-22441-7
Soldatenko, D., & Backer, E. (2019). A content analysis of cross-cultural motivational studies in tourism relating to nationalities. Journal of Hospitality and Tourism Management, 38(January 2019), 122–139. https://doi.org/10.1016/j.jhtm.2018.12.004
Stark, S. M., & Juran, I. (2022). Statistical Data Analysis of Low-Level Nonconformances for Risk Assessment in Trackway Asset Management. Transportation Research Record, 2676(7), 542–553. https://doi.org/10.1177/03611981221079832
Syed, Z., & Lawryshyn, Y. (2020). Multi-criteria decision-making considering risk and uncertainty in physical asset management. Journal of Loss Prevention in the Process Industries, 65(September 2019), 104064. https://doi.org/10.1016/j.jlp.2020.104064
Published
2024-11-23
How to Cite
ANGGRAINI, Debura Nila; SETYANINGRUM, Dyah.
Risk Identification Analysis of Management of State-Owned Goods (Case Study of ABC Work Unit).
E-Jurnal Akuntansi, [S.l.], v. 34, n. 12, nov. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/120616>. Date accessed: 15 jan. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i12.p07.
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