Pengelolaan Risiko Fraud Berbasis ISO 31000:2018 Dan Metode House Of Risk Di Perusahaan Penyedia Listrik

Ningrum, Kharisma (2021) Pengelolaan Risiko Fraud Berbasis ISO 31000:2018 Dan Metode House Of Risk Di Perusahaan Penyedia Listrik. Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Fraud merupakan tindakan melawan hukum yang terbagi menjadi corruption, asset misappropriation dan financial statement fraud yang dapat terjadi diberbagai perusahaan. PT XYZ merupakan salah satu perusahaan penyedia tenaga listrik yang berpotensi terjadi fraud berupa penyalahgunaan wewenang dalam penjualan asset, pengelolaan limbah B3 dan pengadaan Bahan Bakar Minyak (BBM) High Sped Diesel (HSD) yang dapat menimbulkan kerugian hingga 204 miliar rupiah. Selain itu dampak yang ditimbulkan yaitu penurunan citra perusahaan, sedangkan bagi pelaku fraud berdampak pada pemutusan hubungan kerja sampai dengan hukum pidana penjara. Fraud menjadi permasalahan yang harus diperhatikan untuk menjaga keberlangsungan bisnis perusahaan karena jika diacuhkan secara terus menerus akan menjadi kebiasaan yang dapat memicu kerugian perusahaan secara berkelanjutan sehingga dapat menyebabkan kebangkrutan. Pengelolaan risiko berbasis ISO 31000: 2018 dan House of Risk (HOR) diusulkan untuk menangani permasalahan tersebut. Tahapan dimulai dengan identifikasi risiko pada 6 sub proses bisnis penyedia tenaga listrik yang mengkombinasi menggunakan studi pustaka, kuisioner dan diskusi dengan pemilik proses bisnis dan Fungsi Manajemen Risiko & Kepatuhan. Hasilnya didapatkan 103 kejadian risiko dan 49 penyebab risiko. Berdasarkan pengolahan data menggunakan HOR 1 dan diskusi dengan pihak perusahaan didapatkan 10 prioritas penyebab risiko baik dari segi internal maupun eksternal. Hal ini ditindaklanjuti dengan tindakan respon risiko dalam upaya untuk menyelesaikan penyebab risiko tersebut dengan menggunakan 21 usulan tindakan risk response yang didapat dari HOR 2 dan diskusi dengan pihak perusahaan.Tiga tindakan risk response dengan nilai ETD terbesar antara lain memberikan sertifikasi dan survey awareness terkait fraud, mengembangkan aplikasi compliance online system dan menerapkan ISO 37001:2016 Sistem Manajemen Anti Penyuapan serta ISO 37002:2021 Sistem Manajemen Whistleblowing. ===================================================================================================== Fraud is an act against the law which is divided into corruption, asset misappropriation and financial statement fraud that can occur in various companies. PT XYZ is one of the power supply companies with the potential for fraud in the form of abuse of authority in asset sales, B3 waste management and procurement of High Sped Diesel (HSD) fuel which can cause losses of up to 204 billion rupiah. In addition, the resulting impact is a decrease in the company's image, while the perpetrators of fraud have an impact on dismissal up to imprisonment. Fraud is a problem that must be considered in order to maintain the continuity of the company's business because if it is ignored continuously, it will become a habit that can lead to sustainable company losses that can lead to bankruptcy. Risk management based on ISO 31000: 2018 and House of Risk (HOR) is proposed to address this problem. The stage begins with the identification of risks in the 6 sub-processes of the power supply business which combine using literature studies, questionnaires and discussions with business process owners and the Risk Management & Compliance Function. The results obtained 103 risk events and 49 risk causes. Based on data processing using HOR 1 and discussions with the company, it was found 10 priority causes of risk, both from an internal and external perspective. This is followed up with risk response actions in an effort to resolve the causes of the risk by using 21 proposed risk response actions obtained from HOR 2 and discussions with the company. Three risk response actions with the largest ETD value include providing certification and awareness surveys related to fraud, developing an online compliance system application and implementing ISO 37001: 2016 Anti-Bribery Management System and ISO 37002: 2021 Whistleblowing Management System.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Fraud, Fraud Risk, ISO 31000: 2018 Guidelines- Risk Management, House of Risk Fraud, Fraud Risk, ISO 31000: 2018 Guidelines- Risk Management, House of Risk
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
H Social Sciences > HV Social pathology. Social and public welfare > HV6691 Fraud--Prevention
Divisions: Faculty of Creative Design and Digital Business (CREABIZ) > Technology Management
Depositing User: Kharisma Ningrum
Date Deposited: 12 Feb 2021 12:37
Last Modified: 12 Feb 2021 12:37
URI: https://repository.its.ac.id/id/eprint/82645

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