Tinjauan Kritis Atas Implementasi Manajemen Risiko Pada Organisasi Publik
Keywords:
Manajemen Risiko, Organisasi Publik, Akuntabilitas
Abstract
Penelitian ini bertujuan untuk meninjau kembali implementasi manajemen risiko pada organisasi publik melalui analisis perbandingan antara standar internasional ISO 31000:2018 dan regulasi domestik PP No. 60 Tahun 2008. Menggunakan pendekatan kualitatif deskriptif dengan analisis komparatif dokumen, penelitian ini mengeksplorasi transformasi peran manajemen risiko di lingkungan Kementerian Keuangan Indonesia sebagai pelopor sektor publik. Hasil analisis menunjukkan bahwa meskipun regulasi nasional menekankan aspek kepatuhan legal dan akuntabilitas, pengadopsian standar global memberikan fleksibilitas teknis yang diperlukan untuk memperkuat efektivitas organisasi. Terjadi pergeseran paradigma dari manajemen risiko sebagai alat kontrol administratif menjadi penunjang kinerja strategis dan safety net dalam pengambilan keputusan. Temuan penelitian mengungkap bahwa upaya integrasi kedua instrumen ini melalui pendekatan Enterprise Risk Management (ERM) dan penguatan budaya risiko secara kolektif merupakan kunci keberhasilan mitigasi risiko di sektor publik. Penelitian ini merekomendasikan perlunya sinkronisasi berkelanjutan antara kebijakan nasional dan praktik terbaik global guna menghadapi kompleksitas tata kelola pemerintahan modern.
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Rana, T., Wickramasinghe, D., & Bracci, E. (2019). New development: Integrating risk management in management control systems—lessons for public sector managers. Public Money and Management, 39(2), 148–151. https://doi.org/10.1080/09540962.2019.1580921
Schmidt, C. (2020). Why risk management frameworks fail to prevent wrongdoing. The Learning Organization, 27(2), 133–145. https://doi.org/10.1108/TLO-10-2019-0150
Sudarmanto, E. (2020). Manajemen Risiko: Deteksi Dini Upaya Pencegahan Fraud. Jurnal Ilmu Manajemen, 9(2), 107. https://doi.org/10.32502/jimn.v9i2.2506
Sutanto, S. (2012). Desain Enterprise Risk Management Berbasis ISO 31000 Bagi Duta Minimarket Di Situbondo. Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya, 1(1), 1–18.
Taufiq, M. (2023). Kualitas Layanan dan Kepercayaan Publik Dalam Ekosistem E-Government. Konferensi Nasional Ilmu Administrasi 7.0, 488–494.
Vasileios, G., & Favotto, A. (2022). New development : Management control for emergent risks in the public sector — a levers of control perspective. Public Money & Management, 42(6), 417–419. https://doi.org/10.1080/09540962.2021.1986301
Viscelli, T. R., Beasley, M. S., & Hermanson, D. R. (2016). Research Insights About Risk Governance : Implications From a Review of ERM Research. SAGE Open, October-December, 1–17. https://doi.org/10.1177/2158244016680230
White, S., Bailey, S., & Asenova, D. (2020). Blurred lines: exploring internal auditor involvement in the local authority risk management function. Public Money and Management, 40(2), 102–112. https://doi.org/10.1080/09540962.2019.1667682
Whitman, A. F. (2015). Is ERM Legally Required? Yes For Financial and Governmental Institutions, No For Private Enterprises. Risk Management and Insurance Review, 18(2), 161–197. https://doi.org/10.1111/rmir.12045
Williamson, D. (2007). The COSO ERM framework : a critique from systems theory of management control. International Journal of Risk Assesment and Management, 7(8), 1089–1119. https://doi.org/10.1504/IJRAM.2007.015296
Agustina, I., Sulistyan, R. B., & Pramuditha, R. (2023). Telaah Kritis Tentang Konsep Kepercayaan Masyarakat: Peran Serta Tehnologi, Informasi dan Komunikasi. Konferensi Nasional Ilmu Administrasi Vol 7 No 1, 182–187. http://knia.stialanbandung.ac.id/index.php/knia/article/view/969%0Ahttp://knia.stialanbandung.ac.id/index.php/knia/article/viewFile/969/349
Alijoyo, A., & Fisabilillah, A. F. M. S. (2021). Risk Management Implementation in Public Sector Organizations: A Case Study of Indonesia. Organizational Cultures: An International Journal, 22(1), 1–23. https://doi.org/10.18848/2327-8013/CGP/v22i01/1-23
Andersen, T. J., & Young, P. C. (2023). Enhancing public sector enterprise risk management through interactive information processing. Frontiers in Research Metrics and Analytics, 8, 1–12. https://doi.org/10.3389/frma.2023.1239447
Flemig, S., Osborne, S., & Kinder, T. (2016). Risky business — reconceptualizing risk and innovation in public services. Public Money & Management, 36(6), 425–432. https://doi.org/10.1080/09540962.2016.1206751
Hidayah, R., Sukirman, S., Suryandari, D., & Rahayu, R. (2018). Peran Auditor Internal dalam Implementasi Manajemen Risiko pada Perguruan Tinggi. Journal of Applied Accounting and Taxation, 3(2), 129–133. https://doi.org/10.30871/jaat.v3i2.847
Kim, E. (2014). How did enterprise risk management first appear in the Korean public sector? Journal of Risk Research, 17(2), 263–279. https://doi.org/10.1080/13669877.2013.808685
Kong, Y., Lartey, P. Y., Bah, F. B. M., & Biswas, N. B. (2018). The value of public sector risk management: An empirical assessment of ghana. Administrative Sciences, 8(3). https://doi.org/10.3390/admsci8030040
Mukhlis, M., & Supriyadi, S. (2018). Desain Sistem Manajemen Risiko Pada Perguruan Tinggi Negeri Badan Hukum (PTN BH). Journal of Applied Accounting and Taxation, 3(2), 158–167. https://doi.org/10.30871/jaat.v3i2.875
Omposunggu, S. G., & Salomo, R. V. (2019). Analisis Pelaksanaan Sistem Pengendalian Intern Pemerintah di Indonesia. Jurnal Ilmiah Administrasi Publik (JIAP), 5(1), 78–86.
Pitaloka, H., Widayanti, H., Savitri, A. S. N., Mutohar, M., & Kabib, N. (2020). Penerapan Sistem Pengendalian Internal Pemerintah (SPIP) Dalam Perspektif “COSO” di Desa Kalikurmo Kecamatan Bringin Kabupaten Semarang. Intelektiva: Jurnal Ekonomi, Sosial & Humaniora, 01(08), 1–11.
Pradesa, H. A., Agustina, I., Taufik, N. I., & Mulyadi, D. (2021). Stakeholder Theory Perspective in the Risk Identification Process in Village Government. Jurnal Ilmu Manajemen Advantage, 5(1), 17–27. https://doi.org/10.30741/adv.v5i1.665
Pradesa, H. A., Agustina, I., & Wijayati, I. Y. (2023). Pelaksanaan Review Kerangka Kerja Manajemen Risiko Pada Lembaga Administrasi Negara Republik Indonesia. Aksiologiya: Jurnal Pengabdian Kepada Masyarakat, 7(3), 330–343.
Qintharah, Y. N. (2019). Perancangan Penerapan Manajemen Risiko (Studi Kasus Pada Umkm Saripakuan CV. Jarwal Maega Buana). JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 10(1), 67–86. https://doi.org/10.33558/jrak.v10i1.1645
Rana, T., Hoque, Z., & Jacobs, K. (2019). Public sector reform implications for performance measurement and risk management practice: insights from Australia. Public Money and Management, 39(1), 37–45. https://doi.org/10.1080/09540962.2017.1407128
Rana, T., Wickramasinghe, D., & Bracci, E. (2019). New development: Integrating risk management in management control systems—lessons for public sector managers. Public Money and Management, 39(2), 148–151. https://doi.org/10.1080/09540962.2019.1580921
Schmidt, C. (2020). Why risk management frameworks fail to prevent wrongdoing. The Learning Organization, 27(2), 133–145. https://doi.org/10.1108/TLO-10-2019-0150
Sudarmanto, E. (2020). Manajemen Risiko: Deteksi Dini Upaya Pencegahan Fraud. Jurnal Ilmu Manajemen, 9(2), 107. https://doi.org/10.32502/jimn.v9i2.2506
Sutanto, S. (2012). Desain Enterprise Risk Management Berbasis ISO 31000 Bagi Duta Minimarket Di Situbondo. Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya, 1(1), 1–18.
Taufiq, M. (2023). Kualitas Layanan dan Kepercayaan Publik Dalam Ekosistem E-Government. Konferensi Nasional Ilmu Administrasi 7.0, 488–494.
Vasileios, G., & Favotto, A. (2022). New development : Management control for emergent risks in the public sector — a levers of control perspective. Public Money & Management, 42(6), 417–419. https://doi.org/10.1080/09540962.2021.1986301
Viscelli, T. R., Beasley, M. S., & Hermanson, D. R. (2016). Research Insights About Risk Governance : Implications From a Review of ERM Research. SAGE Open, October-December, 1–17. https://doi.org/10.1177/2158244016680230
White, S., Bailey, S., & Asenova, D. (2020). Blurred lines: exploring internal auditor involvement in the local authority risk management function. Public Money and Management, 40(2), 102–112. https://doi.org/10.1080/09540962.2019.1667682
Whitman, A. F. (2015). Is ERM Legally Required? Yes For Financial and Governmental Institutions, No For Private Enterprises. Risk Management and Insurance Review, 18(2), 161–197. https://doi.org/10.1111/rmir.12045
Williamson, D. (2007). The COSO ERM framework : a critique from systems theory of management control. International Journal of Risk Assesment and Management, 7(8), 1089–1119. https://doi.org/10.1504/IJRAM.2007.015296
Published
2023-07-31
How to Cite
Taufiq, M., & Aditya Pradesa, H. (2023). Tinjauan Kritis Atas Implementasi Manajemen Risiko Pada Organisasi Publik . Relasi : Jurnal Ekonomi, 19(2), 411-428. https://doi.org/10.31967/relasi.v19i2.1944
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