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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Feiby N. Wantah
Sekolah Tinggi Bisnis Dan Manajemen Dua Sudara, Indonesia
Economics, Econometrics & Finance

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ANALISIS MANAJEMEN RISIKO KEUANGAN TERHADAP KONDISI EKONOMI NASIONAL: STUDI STRATEGI PERTAHANAN DAN PENGENDALIAN RISIKO PADA PERUMDA AIR MINUM DUASUDARA KOTA BITUNG Malamtiga Marco; Jesika Mamahit; Meyvi I. Susanto; Shendy M. Tahulending; Valensia J. Maria; Monika I. K. Sukatno; Feiby N. Wantah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1496

Abstract

This study analyzes financial risk management implementation at Perumda Air Minum Duasudara Bitung amid national economic uncertainty. The company faces external risks from inflation and macroeconomic downturn, causing increased operational costs and cash flow disruptions with a 60% collection rate. Multi-layered defense strategies include reserve fund formation, regulatory tariff adjustments, and operational efficiency through 50% chemical reduction without quality compromise. Risk control operates systematically via annual planning, prospective identification, and evidence-based decision-making with calculated risk principles. Implementation involves all organizational levels through participatory approaches combining bottom-up input and top-down direction. A qualitative method was employed through interviews with key informants, with data analysis following the Miles and Huberman model involving data reduction, display, and conclusion verification. The research findings indicate that strategies are moderately effective in maintaining stability, though implementation reaches only 60-70% due to regulatory constraints, customer behavior, and internal adaptation delays. Perumda Air Minum Duasudara Bitung has implemented the ISO 31000 and COSO ERM framework approaches, but requires improvements to close the 30–40% implementation gap in order to enhance organizational resilience.
PARTISIPASI KARYAWAN DAN PIMPINAN DIVISI QUALITY CONTROL DALAM PENYUSUNAN ANGGARAN PADA PT. DELTA PASIFIC INDOTUNA Alexander Serina; Nabila; Solagracia Malumbot; Venny P. Tatauhe; Rivaldy Dompas; Feiby N. Wantah; Monika I. K. Sukanto
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1497

Abstract

This study aims to analyze and understand the role of employee participation and leadership in the Quality Control (QC) Division in the budgeting process at PT. Delta Pasific Indotuna Bitung. Budgeting is a crucial aspect of a company's financial management system, serving as a tool for planning, coordinating, and controlling organizational activities. The research method used was descriptive qualitative, with a case study approach through interviews with leaders, supervisors, and QC employees. The results indicate that the budgeting process in the QC Division is participatory and collaborative, with each level playing a role in submitting and evaluating annual budget requirements. QC leaders act as guides and policymakers, while employees provide technical input based on field needs. Open coordination and communication between leaders and staff contribute to the effectiveness of the budgeting process. This active participation positively impacts motivation, a sense of responsibility, and the efficient use of resources in the QC Division. This study recommends that the company maintain a participatory budgeting system and conduct regular evaluations to ensure alignment between planning and operational needs.
Co-Authors Alexander Serina Jesika Mamahit Malamtiga Marco Meyvi I. Susanto Monika I. K. Sukanto Monika I. K. Sukatno Nabila Rivaldy Dompas Shendy M. Tahulending Solagracia Malumbot Valensia J. Maria Venny P. Tatauhe