PENERAPAN DAN FUNGSI MANAJEMEN RISIKO FLUKTUASI HARGA BATU BARA BERDASARKAN ISO 31000 (Studi Kasus pada Perusahaan Distributor Alat Berat PT X)
Abstract: This paper examines
the implementation and the advantage of risk management based on ISO 31000.
This research focuses on the implementation of risk management to manage the
coal price volatility risk in heavy equipment distributor called PT X. The
purpose of this research is to conceive the commitment of PT X in implementing
risk management, analyze how PT X manages the coal price volatility risk, and
conceive the advantage after implementing risk management. A triangulation
approach was adopted to get data collection and analysis for the study. Risk
management unit of PT X and PT Y, as the parent company of PT X, had been
chosen as the sample of this qualitative research. From the result of interview
process with several informants and company’s documents, it is found that there
is suitability of the risk management implementation in PT X with ISO 31000. PT
X started the implementation of risk management by having strong commitment
from the company, such as by having strong commitment and mandate from the top
management, company’s risk management culture, company policy related to risk
management, and company’s risk management organization structure. PT X manages
the coal price volatility risk by implementing a series of process of
identifying risk, analyzing risk, risk control, risk treatment, monitoring, and
review. PT X gains several advantages of implementing risk management, such as
obtaining assurance of the strategy implementation, providing information for
decision-making process and strategy establishment, and embedding the risk
awareness among managerial levels.
Penulis: Aqmarina Awalianti,
Jaka Isgiyarta
Kode Jurnal: jpakuntansidd141180
