Bahasa Inggris

  • Maria Riche Christiani Faculty of Economics and Business, Universitas Indonesia, Indonesia
  • Desi Adhariani Faculty of Economics and Business, University of Indonesia, Indonesia
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Abstrak

A strong risk culture plays an important role in the effectiveness of risk management in public sector organizations. The evaluation of risk culture at Service Office X, a unit under Ministry Y, applies the risk culture model from The Institute of Risk Management (IRM) (2012a) and the coercive isomorphism mechanism in Institutional Theory (1983). A qualitative approach with an evaluation case study method, utilizing primary data from surveys and interviews as well as secondary data from organizational documents. Findings indicate a Mercenary organizational culture with high solidarity but low social interaction. The RCA Model assessment confirms that Risk Leadership and Risk Resources are well-established, while Responding to Bad News, Accountability, Transparency, Risk Decisions, and Rewarding Appropriate Risk Taking need improvement. Institutional Theory suggests that risk culture formation aligns with the coercive isomorphism mechanism.


Keywords: Risk Culture, Risk Management, Public Sector, IRM, Institutional Theory

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Referensi

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Diterbitkan
2025-06-30
##submission.howToCite##
CHRISTIANI, Maria Riche; ADHARIANI, Desi. Bahasa Inggris. E-Jurnal Akuntansi, [S.l.], v. 35, n. 6, june 2025. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/124934>. Tanggal Akses: 14 oct. 2025 doi: https://doi.org/10.24843/EJA.2025.v35.i06.p12.
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