PROSES PENERAPAN RISK MANAGEMENT DAN DAMPAKNYA TERHADAP KINERJA INTERNAL AUDIT DI YAYASAN PENDIDIKAN TELKOM
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Institusion
Universitas Padjadjaran
Author
Menzelthe, Yohana
Subject
Datestamp
2021-11-23 00:00:00
Abstract :
The purpose of this research is to examine and describe (1) the background of Yayasan Pendidikan Telkom in implementating risk management, (2) external and internal factors affecting Yayasan Pendidikan Telkom in implementating risk management, (3) key actors involved in risk management implementation process in Yayasan Pendidikan Telkom, (4) ) risk management implementation process in Yayasan Pendidikan Telkom using institutional work theoretical approach, (5) Impact of risk management implementation on internal audit performance in Yayasan Pendidikan Telkom, and (6) gap implementation risk management between Yayasan Pendidikan Telkom and Telkom as the main company that has successfully implemented risk management. The method of this research is qualitative method using study case approach based on intrepetative paradigm with new institutional theory application . The type of data used in this research are primary and secondary data. Primary data was obtained based on field research through observation and interview, while secondary data was obtained through literature research and theoretical framework in assisting discussion of the problem. Semi structured interview are conducted by researcher to gather data from 12 informants from Yayasan Pendidikan Telkom, their consultant, Risk Management Telkom, and the chairman of CRMS Indonesia. Thematic analysis and triangulation to interpretate data gathered use Nvivo12. The result of this research reveals that the implementation of risk management in Yayasan Pendidikan Telkom is motivated by several things, that is compliance with SOTK about unit Legal and Internal Audit who supervise analyst internal audit dan risk management, to get ISO 9001: 2015 certification that require risk management implementation, the urge from foundation in following Telkom risk culture, the foundation viewpoint about the better opportunity of organization transformation, that suit the good corporate governance, who initiation by chairman. Risk management implementation process is analyzed using institutional work theory. The result is as follows: (1) disrupting work is held by giving tone of the top, making management commitment as a form of support to risk management adoption program, (2) creating work is held by forming the risk management team as agents’ change, and considering the impact of risk management implementation to business processes, (3) maintaining work is held by issuing rewards & punishment into all employees KPI. Implementation risk management used the institutional logic approach, also has an impact on employee’s mindset and perspective. There’s a gap risk management implementation between Yayasan Pendidikan Telkom and Telkom about the reason & basic rules implementation, initiator and key actor, time & obstacle in implementation process, impact to operational organization, and impact to internal audit performance.
The purpose of this research is to examine and describe (1) the background of Yayasan Pendidikan Telkom in implementating risk management, (2) external and internal factors affecting Yayasan Pendidikan Telkom in implementating risk management, (3) key actors involved in risk management implementation process in Yayasan Pendidikan Telkom, (4) ) risk management implementation process in Yayasan Pendidikan Telkom using institutional work theoretical approach, (5) Impact of risk management implementation on internal audit performance in Yayasan Pendidikan Telkom, and (6) gap implementation risk management between Yayasan Pendidikan Telkom and Telkom as the main company that has successfully implemented risk management. The method of this research is qualitative method using study case approach based on intrepetative paradigm with new institutional theory application . The type of data used in this research are primary and secondary data. Primary data was obtained based on field research through observation and interview, while secondary data was obtained through literature research and theoretical framework in assisting discussion of the problem. Semi structured interview are conducted by researcher to gather data from 12 informants from Yayasan Pendidikan Telkom, their consultant, Risk Management Telkom, and the chairman of CRMS Indonesia. Thematic analysis and triangulation to interpretate data gathered use Nvivo12. The result of this research reveals that the implementation of risk management in Yayasan Pendidikan Telkom is motivated by several things, that is compliance with SOTK about unit Legal and Internal Audit who supervise analyst internal audit dan risk management, to get ISO 9001: 2015 certification that require risk management implementation, the urge from foundation in following Telkom risk culture, the foundation viewpoint about the better opportunity of organization transformation, that suit the good corporate governance, who initiation by chairman. Risk management implementation process is analyzed using institutional work theory. The result is as follows: (1) disrupting work is held by giving tone of the top, making management commitment as a form of support to risk management adoption program, (2) creating work is held by forming the risk management team as agents’ change, and considering the impact of risk management implementation to business processes, (3) maintaining work is held by issuing rewards & punishment into all employees KPI. Implementation risk management used the institutional logic approach, also has an impact on employee’s mindset and perspective. There’s a gap risk management implementation between Yayasan Pendidikan Telkom and Telkom about the reason & basic rules implementation, initiator and key actor, time & obstacle in implementation process, impact to operational organization, and impact to internal audit performance.
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