Evaluation of Risk Governance as an Effort to Manage Risk in VWX Public Institutions
Abstract
Public institutions in optimizing the achievement of the vision, mission, goals and objectives of the organization need to optimize the implementation of good risk governance. This study aims to evaluate the implementation of risk governance in VWX public institutions with the IRGC framework. Data collection uses a qualitative case study method with primary data in the form of interviews and secondary data in the form of regulations and documents related to risk management. The results showed that good risk governance will make the organization run effectively in optimizing risk handling. The context of the IRGC framework has been implemented by VWX institutions in risk governance. However, the context of Organizational Capacity (human resource management) and Social Climate is still not optimally implemented, hindering the goal of increasing organizational risk awareness culture.
Keywords: Risk; Risk Management; Risk Governance; Public Institutions
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References
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Andersen, T. J., & Young, P. C. (2023). Enhancing public sector enterprise risk management through interactive information processing. Frontiers in Research Metrics and Analytics, 8. https://doi.org/10.3389/frma.2023.1239447
Alijoyo, F. A., & Fisabillillah, A. F. M. (2021). Risk Management Implementation in Public Sector Organizations-Global Phenomena. International Journal of Current Science Research and Review, 04(03), 195–202. https://doi.org/10.47191/ijcsrr/v4-i3-07
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise risk management—Integrating with strategy and performance. COSO. https://www.coso.org/
Komite Nasional Kebijakan Governansi. (2022). Pedoman Umum Governance Sektor Publik Indonesia (PUG-SPI). KNKG
Lam, J. (2017). Implementing Enterprise Risk Management. www.WileyFinance.com.
Miller, P. (2022). Does Your Organization Assess Risk Culture? If Not, It Should. Here’s How. Frontiers in Research Metrics and Analytics, 7. https://doi.org/10.3389/frma.2022.891324
Nafi’ah, Khikmatun, et.al. (2023). Is the Implementation of Risk Management Just a Formality? Evidence from a Public Sector Organization. At-Taqaddum Vol. 15 No. 2 (2023) Pg. 97-107. DOI: http://dx.doi.org/10.21580/at.v15i2.16458
Nutrfiriana, Farida. (2024). Evaluasi Tata Kelola Risiko Organisasi Sektor Publik Menggunakan Pendekatan Tata Kelola Dan Metode Maturitas Risiko (Studi Kasus Pada Kementerian Perindustrian). FEB Universitas Indonesia
Nurfitriana, F., & Lisdiono, P. (2024). Leadership During ERM Transition Implementation in The Public Sector. Jurnal Teknologi Dan Manajemen, 22(1), 55–62. https://doi.org/10.52330/jtm.v22i1.242
Peraturan Presiden RI nomor 39 Tahun 2023 tanggal 16 Juni 2023 tentang Manajemen Risiko Pembangunan Nasional.
Rahman, Abdul. (2022). Formulasi Strategi, Manajemen Risiko dan Kinerja Organisasi: Studi Empiris Pada Unit Vertikal Direktorat Jenderal Pajak di Jakarta. Jakarta: DJP.
Ratnaningtyas, Endah Marendah et.al. (2022). Metode Penelitian Kualitatif. Penerbit Muhammad Zaini. https://www.researchgate.net/publication/370561417_Metodologi_Penelitian_Kualitatif
Renn, O., & Klinke, A. (2019). The Coming of Age of Risk Governance. Society for Risk Analysis. https://www.researchgate.net/publication/334970660_The_Coming_of_Age_of_Risk_Governance
Renn, O. & Aven, T. (2019). Some Foundational Issues Related To Risk Governance And Different Types Of Risks. Journal of Risk Research. https://www.academia.edu/98038080/Some_foundational_issues_related_to_risk_governance_and_different_types_of_risks?utm_source=chatgpt.com
Riani, Rezky & Jumhur Helni. (2020). Implementasi Manajemen Risiko Pada Kementerian Keuangan Menurut Keputusan Menteri Keuangan (KMK) No. 577. e-Proceeding of Management: Vol.7, No.2 Agustus 2020 | Page 2204
Rose, Amelia. (2020). Pengenalan Risiko Dan Manajemen Risiko. Pusdiklat Keuangan Umum BPPK.https://klc2.kemenkeu.go.id/document/2020/10/6/1601948517790wkd/pengenalan_risiko_kementerian_keuangan_-_edit_anes.pdf
Saputro, Junaedi Seto. (2023). Siapakah Kita dalam Model Tiga Lini (The Three Lines Model). DJKN Kemenkeu. https://www.djkn.kemenkeu.go.id/kanwil-rsk/baca-artikel/16329/SIAPAKAH-KITA-DALAM-MODEL-TIGA-LINI-THE-THREE-LINES-MODEL.html
Tan, Winsherly. (2021). Tantangan Dalam Penyelenggaraan Pelayanan Publik Yang Efektif Pada Pandemi Covid 19. VeJ Volume 7: Nomor 2.
The Insitute of Internal Auditors. (2020). The IIA’s Three Lines Model: An Update of the Three Lines of Defense. IIA.
The Insitute of Internal Auditors Indonesia. (2020). Model Tiga Lini IIA 2020 Pembaharuan dari Model Pertahanan Tiga Lini. IIA. IIA Global.
The International Risk Governance Center. (2017). Introduction to the IRGC Risk Governance Framework, revised version. IRGC.
Triyuwono, Edwin et.al. (2020). Tata Kelola Perusahaan Sebagai Mekanisme Pengelolaan Risiko Untuk Meningkatkan Nilai Perusahaan. Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 September 2020 :205-220. Doi: http://dx.doi.org/10.25105/mraai.v20i2.5597
Wilson, S. (2023). Leadership in a VUCA context: Some foundational considerations. Journal of Applied Journalism & Media Studies, 12(2), 169– 183. https://doi.org/10.1386/ajms_00112_1
Published
2025-01-06
How to Cite
ISNAIN, Safril Burhan; LISDIONO, Purwatiningsih.
Evaluation of Risk Governance as an Effort to Manage Risk in VWX Public Institutions.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 4, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/122647>. Date accessed: 30 apr. 2025.
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