PENERAPAN MANAJEMEN RISIKO SEBAGAI DASAR PERENCANAAN AUDIT INTERN BERBASIS RISIKO: STUDI KASUS PADA DIREKTORAT JENDERAL CIPTA KARYA

Dewi, Sofiana (2024) PENERAPAN MANAJEMEN RISIKO SEBAGAI DASAR PERENCANAAN AUDIT INTERN BERBASIS RISIKO: STUDI KASUS PADA DIREKTORAT JENDERAL CIPTA KARYA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Manajemen risiko menjadi aspek krusial dalam pencapaian tujuan organisasi. Dengan adanya manajemen risiko, organisasi dapat melakukan pendekatan proaktif dalam menghadapi ketidakpastian secara lebih baik dan mengoptimalkan peluang pencapaian tujuan organisasi. Manajemen risiko menjadi hal yang sangat diperhatikan di Kementerian PUPR khususnya Direktorat Jenderal Cipta Karya (DJCK). Penelitian ini bertujuan untuk mengetahui bagaimana penerapan manajemen risiko di DJCK, apa saja hasil/output dari proses manajemen risiko di DJCK, dan sejauh mana hasil/output tersebut dapat dijadikan sebagai dasar dalam perencanaan audit intern berbasis risiko oleh Inspektorat III. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data yang dianalisis diperoleh dari hasil telaah dokumen dan wawancara. Hasil penelitian menunjukkan bahwa secara umum penerapan manajemen risiko di DJCK telah dilaksanakan sesuai dengan SE Menteri PUPR Nomor 4 Tahun 2021. Output yang dihasilkan didokumentasikan dalam profil risiko dan divisualisasikan dalam peta risiko. Ditinjau dari sisi proses dan manfaatnya, output manajemen risiko tersebut telah memadai untuk dijadikan sebagai dasar dalam perencanaan audit intern berbasis risiko oleh Inspektorat III. Risk management is a crucial aspect in achieving organizational goals. With risk management, organizations can take a proactive approach in dealing with uncertainty better and optimizing opportunities to achieve organizational goals. Risk management is something that is of great concern to the Ministry of PUPR, especially the Directorate General of Human Settlements (DJCK). This research aims to find out how risk management is implemented at DJCK, what are the results/outputs of the risk management process at DJCK, and to what extent these results/outputs can be used as a basis for risk-based internal audit planning by the Inspectorate III. This research uses a descriptive qualitative method with a case study approach. The data analyzed was obtained from the results of document reviews and interviews. The research results show that in general the implementation of risk management at DJCK has been implemented in accordance with the Minister of Public Works and Public Housing's Decree Number 4 of 2021. The resulting output is documented in a risk profile and visualized in a risk map. Judging from the process and benefits, the risk management output is sufficient to be used as a basis for risk-based internal audit planning by Inspectorate III.

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