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All Journal Ilomata International Journal of Tax and Accounting Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Sari Tamayani Tjio
Universitas Pattimura
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Comparative Analysis of Inherent Risk, Risk Management Quality and Risk Across Eight Risk Types at PT Bank Maluku Malut Alend Talla; Zahra; Sari Tamayani Tjio
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.1989

Abstract

This study aims to analyze and compare inherent risk, risk management quality, and residual risk across eight types of risk at PT Bank Maluku Malut during the period 2022–2024. This research employs a descriptive-quantitative method with a comparative approach, utilizing secondary data derived from quarterly and annual risk profile reports. The results indicate that the bank’s overall risk profile was categorized as PK-2 (controlled risk) in 2022 and 2024, while it increased to PK-3 (moderate risk) in 2023. This escalation was primarily driven by a decline in risk management quality, particularly in operational, liquidity, and compliance risks. Conversely, legal and reputational risks consistently remained at a low level and were effectively managed. These findings suggest that fluctuations in inherent risk are not always accompanied by proportional improvements in risk management quality, thereby affecting the bank’s residual risk profile. Therefore, this study highlights the importance of implementing an integrated risk management system, such as Enterprise Risk Management (ERM) based on the COSO 2017 framework, supported by digital monitoring systems and enhanced human resource competencies, to ensure sustainable risk control and organizational performance.
PENGUATAN JIWA KEWIRAUSAHAAN DAN LITERASI AKUNTANSI UMKM PADA GURU DAN PEGAWAI SMP NEGERI 7 MALUKU TENGAH Senda Yunita Leatemia; Emi Boki; Sari Tamayani Tjio; Zahra; Yana Mustika
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2364

Abstract

In its development, the cultivation of entrepreneurial values is not only among entrepreneurs and the business world, but has also penetrated into the world of education. Entrepreneurship in education aims to make humans holistically, as human beings who have character, understanding, and skills as entrepreneurs. The problem related to the service carried out is whether teachers and school employees have an entrepreneurial spirit and understand the financial recording of the business being carried out. The purpose of this service is to obtain an overview of how to foster the spirit of entrepreneurship for teachers and school employees. The method of achieving this service goal is in the following stages (1) preliminary study (literature and field observation); (2) problem identification; (3) problem formulation; (4) determination of service goals; (5) socialization; (6) interviews; (7) analysis of service results; and (8) conclusions and suggestions.
Co-Authors Alend Talla Emi Boki Senda Yunita Leatemia Yana Mustika Zahra