INDIVIDUAL PERCEPTIONS OF PUBLIC SECTOR’S RISK CULTURE

DOI:

https://doi.org/10.29303/akurasi.v8i1.689

Penulis

  • Maria Riche Christiani Universitas Indonesia
  • Desi Adhariani Universitas Indonesia

Kata Kunci:

Risk culture, risk management, public sector, institute of risk management, organizational culture

Abstrak

Manajemen risiko yang efektif di sektor publik sangat penting, tetapi perspektif individu menunjukkan adanya celah dalam implementasi dan budaya risiko yang lemah. Hal ini meningkatkan risiko kesalahan, kecurangan, dan korupsi. Penelitian ini mengevaluasi perspektif individu yang membentuk budaya organisasi untuk mendukung efektivitas manajemen risiko di Kantor B, sebuah instansi layanan publik dengan pengelolaan anggaran besar. Studi kasus kualitatif digunakan dengan triangulasi metode (analisis dokumen, survei, dan wawancara) serta triangulasi sumber data, dengan mengacu kerangka Institute of Risk Management dan Teori Budaya Organisasi Schein. Hasil menunjukkan budaya risiko berada pada kategori "terpenuhi sebagian", dengan mayoritas individu bertipe composed, berkesadaran risiko moderat tetapi pasif dan berfokus pada kepatuhan. Pengambilan keputusan berbasis risiko bersifat reaktif dan komunikasi risiko masih terbatas karena kekhawatiran terhadap konsekuensi. Budaya dasar organisasi menekankan formalitas, kepatuhan, dan kehati-hatian. Kantor B perlu menguatkan budaya risiko melalui kepemimpinan, transparansi, dan pelatihan terstruktur.

 

Unduhan

Data unduhan belum tersedia.

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Diterbitkan

2025-06-18

Cara Mengutip

Christiani, M. R., & Adhariani, D. (2025). INDIVIDUAL PERCEPTIONS OF PUBLIC SECTOR’S RISK CULTURE. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(1), 105–126. https://doi.org/10.29303/akurasi.v8i1.689