Evaluasi Penerapan Budaya Risiko Pada Perusahaan Pembiayaan PT XYZ

Nico Priyantha Tarigan

Nico Priyantha Tarigan Universitas Indonesia

Abstract

This research evaluates the implementation of risk culture at PT XYZ, focusing on the IRM Framework 2012. Despite its significance, PT XYZ's risk culture remains suboptimal, primarily due to low employee risk awareness. This has led to a three-year surge in the Allowance for Doubtful Accounts, potentially impacting profitability. A qualitative case study, combining surveys and interviews, was conducted to investigate underlying causes. Results reveal an "adventurous" decision-making style among employees, which while fostering innovation, can lead to impulsive choices. Furthermore, the analysis of eight risk culture aspects identified four areas for improvement: Responding to Bad News by encouraging open communication and recognizing risk reporting, Rewarding Appropriate Risk Taking by aligning incentives with responsible risk-taking behaviors, Risk Resources by strengthening the risk management department's independence and capacity and Risk Competence by enhancing employee risk knowledge and skills through training and certification. By addressing these areas, PT XYZ can bolster its risk culture and mitigate potential future losses.

Keywords: Evaluation; Risk Culture; Financial Company .

Downloads

Download data is not yet available.

References

Abdillah. (2024). Metode Survey. Rumusrumus.com. Diakses pada 3 Juli 2024, dari

https://rumusrumus.com/metode-survey/.

AMT-IT. (2023). Manfaatkan IRM (Integrated Risk Management) Bersama Diligent. Diakses pada 1 Agustus 2024, dari

https://amt-it.com/blog/diligentirm-integrated-risk-management/.

Azis, Yusuf Abdhul. (2023). Pengertian Budaya Organisasi: Fungsi, Jenis, Karakteristik dan Contoh. Deepublishstore.com. Diakses pada 4 Juli 2024, dari

https://deepublishstore.com/blog/materi/budaya-organisasi/.

Jayanti, M., Minza, W. M., & Nurdiyanto, F. A (2024). Communal Sharing as the Foundation of Solidarity Action in Youth Organization. Dalam Journal Faculty of Psychology, Universitas Gadjah Mada, Indonesia (Vol. 51, No. 1, 2024: 1– 19). Diakses pada 10 Oktober 2024, dari

https://jurnal.ugm.ac.id/jpsi/article/view/80984/pdf.

Kelly, Matt. (2021). Compliance and Risk Management: Understanding the Difference. Ganintegrity.com. Diakses pada 4 Juli 2024, dari https://www.ganintegrity.com/blog/compliance-and-risk-management/.

Kurniawan, Rivan. (2024). Risk Tolerance, Bagaimana Prosesnya dan Apa Pentingnya?. blog.rivankurniawan.com. Diakses pada 28 Oktober 2024, dari

https://blog.rivankurniawan.com/2024/04/23/risk-tolerance-2/.

PCL Opening Minds. (2022). Risk Type Compass: navigating the dynamics of effective decision making. Diakses pada 2 September 2024, dari

https://www.psychological-consultancy.com/risk-type-compass/.

Purbowati, Deni. (2021). Teknik Analisa Data: Apa, Bagaimana, dan Ragam Jenisnya. Akupintar.id. Diakses pada 2 Juli 2024, dari https://akupintar.id/info-pintar/-/blogs/teknik-analisa-data-apa-bagaimanadan-ragam-jenisnya.

Ariani, M. A. (2018). Kepemimpinan, Komitmen, dan Budaya Organisasi Mempengaruhi Kinerja Karyawan (Studi Kasus: PT. sumre1con di Kota Balikpapan). Jurnal Geo Ekonomi, 9(1), 32-44.

Aziz, S., Huda, N., & Kurniawan, L. A. (2022). Pengaruh Budaya Organisasi Terhadap Kinerja Organisasi. Jurnal Manajemen Bisnis dan Organisasi, 1(2), 337-340.

Azria, Rumaisha Nur & Vera Diyanty. (2023). Evaluasi Budaya Risiko Menggunakan Risk Culture Aspect Model (Studi Kasus Pada Direktorat Jenderal X). Jurnal Akuntansi Manado, 4 (2), 226-248.

Bockius, H., & Gatzert, N. (2023). Organizational risk culture: A literature review

on dimensions, assessment, value relevance, and improvement levers.

European Management Journal.

COSO. (2017). Enterprise Risk Management Integrating with Strategy and Performance.

Hendra Wahyuddin. (2022). Budaya Organisasi. Multiverse: Open Multidisciplinary Journal. 1(2), page: 51 – 56

Ilham, Muhammad. (2021). Peran Pengalaman Kerja Dalam Meningkatkan Kinerja Karyawan: Suatu Tinjauan Teoritis Dan Empiris. Jurnal Magister Manajemen Universitas Mataram (Vol. 11, Nomor 1).

IRM. (2012). Risk Culture For Practitioners.

IRM Ismail, I. (2018). Pengaruh budaya organisasi terhadap kepemimpinan dan kinerja karyawan Pemerintah Kabupaten-Kabupaten di Madura. Ekuitas (Jurnal Ekonomi dan Keuangan), 12(1), 18-36

ISO 31000. (2018). ISO 31000: 2018 Risk Management – Guidelines. ISO.

Jankensgård, Hakan & Petter Kapstad. (2021). Empowered enterprise risk management : theory and practice. Hoboken: Wiley.

Karosekali, Rehulina Tania. (2023). Evaluasi Implementasi Budaya Risiko pada

Perusahaan Finansial ABC. Jakarta: Universitas Indonesia.

Mauliddya Hasana Putri. (2023). Evaluasi Budaya Risiko pada Instansi Pemerintahan: Studi Kasus Kementrian KLM. Depok: Universitas Indonesia.

Meloza, Kausar. (2023). Evaluasi Budaya Risiko di PT Bank XYZ. Jakarta: Universitas Indonesia.

Muchson, M. (2017). Statistik Deskriptif. Bogor: Guepedia.

Raue, M., Lermer, E., & Streicher, B. (2018). Psychological perspectives on risk and risk analysis: Theory, models, and applications. In Psychological Perspectives on Risk and Risk Analysis: Theory, Models, and Applications (Issue September). https://doi.org/10.1007/978-3-319-92478-6.

Sheedy, E., & Griffin, B. (2018). Risk Governance, Structures, Culture, And Behavior: A View From The Inside. Corporate Governance: An International Review, 26(1), 4–22.

Steare, R., Stampoulidis, P., Lewis, P. N., & Woodman, P. (2015). The Moral DNA Of Employee-Owned Companies.

Trickey, G. (2019). Risk Type Compass Technical Manual

Yin, R. (2014). Case Study Research: Design and Methods (5 ed.). Sage.