ANALISIS PENERAPAN MANAJEMEN RISIKO TERHADAP POLICY RECOMMENDATION HASIL PENGAWASAN INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN

2016ANALISIS PENERAPAN MANAJEMEN RISIKO TERHADAP\ud POLICY RECOMMENDATION HASIL PENGAWASAN\ud INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN\ud ANALYSIS OF THE IMPLEMENTATION OF RISK MANAGEMENT\ud POLICY RECOMMENDATION OF SUPERVISION\ud INSPECTORATE GENERAL OF THE MINISTRY OF FINANCE\ud Reza Yandripano\ud Aini Indrijawati\ud Deng Siraja\ud Penelitian ini bertujuan untuk menganalisis peranan penerapan manajemen risiko\ud terhadap policy recommendation hasil pengawasan Inspektorat Jenderal\ud Kementerian Keuangan sebelum dan sesudah risiko dimitigasi. Penelitian ini\ud menggunakan desain kualitatif. Data penelitian ini diperoleh dari observasi dan\ud komunikasi langsung dengan pihak-pihak terkait. Peneliti juga mengumpulkan\ud dokumen-dokumen yang relevan dan mendukung pembahasan penelitian. Hasil\ud penelitian menjelasakan tentang gambaran umum Inspektorat Jenderal\ud Kementerian Keuangan, proses penerapan manajemen risiko, dan peranan\ud manajemen risiko. Penerapan manajemen risiko sebelum risiko dimitigasi dapat\ud membantu unit pemilik risiko dalam menetapkan sasaran strategis dengan\ud belajar dari penerapan risiko sebelumnya. Penerapan manajemen risiko setelah\ud risiko dimitigasi berperan dalam pencapaian target kinerja. Di samping itu pula,\ud penerapan manajemen risiko membantu auditor membuat dan mewujudkan\ud rekomendasi yang memenuhi prinsip rekomendasi yang efektif.\ud Kata kunci: penerapan manajemen risiko, risiko policy recommendation, hasil\ud pengawasan, Inspektorat Jenderal Kementerian Keuangan\ud This research aims to analyze the role of risk management policy\ud recommendation to the results of monitoring Inspectorate General of the Ministry\ud of Finance before and after risk mitigated. This research used a qualitative\ud design. This research data obtained from direct observation and communication\ud with the relevant parties. Researcher also collected relevant documents and\ud supporting research discussion. The results of the research identifies general\ud description of the Inspectorate General of the Ministry of Finance, the process of\ud risk management, and the role of risk management. Implementation of risk\ud management before the risk is mitigated can help unit owners risk in setting\ud strategic objectives by learning from previous risk implementation.\ud Implementation of risk management after the risk is mitigated role in the\ud achievement of performance targets. In addition to that, the application of risk\ud management to help auditors make and realize the recommendation that meets\ud the principles of effective recommendations.\ud Keyword: implementation of risk management, risk policy recommendation, the\ud results of monitoring, Inspectorate General of the Ministry of Financ