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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ecoment Global: Kajian Bisnis dan Manajemen
Retno Wulandari
Universitas Pancasakti Tegal
Economics, Econometrics & Finance

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Risk Management of Grocery Businesses in the Tegal Region Using an ISO 31000-Based Approach: Management of Grocery Businesses in the Tegal Region Using an ISO 31000-Based Approach Retno Wulandari; Amirah
Jurnal Ecoment Global Vol. 10 No. 3 (2025): Volume 10 No. 3 (Edisi Desember 2025)
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v10i3.6454

Abstract

AbstractObjective: This study aims to analyze various risks faced by grocery businesses in the Tegal area using anISO 31000-based risk management approach.Design/Methods/Approach: The research method used was descriptive quantitative, involving 50 MSMEgrocery business actors in the Tegal area who were selected using purposive sampling techniques. Data wascollected through questionnaires using a Likert scale and analyzed through the stages of identification,analysis, evaluation, and risk management in accordance with the ISO 31000 standard.Findings: The results of the study show that six major risks are in the high category, namely the emergenceof competitors, customer decline, theft, changes in government regulations, and price fluctuations. Fourother risks are in the moderate category, namely recording errors, damaged or expired goods, stockshortages, and disaster risks. Risk management is largely at a high level of efficiency, although some risksare still at a moderate level and still require mitigation reinforcement.Originality/Value: This study provides added value through the application of ISO 31000 to small andmedium-sized grocery businesses, a context that has not been widely studied. This study presents a morestructured risk mapping, thereby enriching the literature on risk management in small-scale retailbusinesses.Practical/Policy implication: The application of ISO 31000 helps grocery businesses determine riskpriorities, improve risk management effectiveness, and increase business operational resilience tobusiness environment uncertainties. Keywords: ISO 31000, Risk Management, MSMEs, Grocery Businesses
Market Performance dalam Perspektif ESG, Investment Opportunity Set dan Financial Risk: Peran Moderasi Board Size Retno Wulandari; Jaka Waskito; Yuni Utami
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3543

Abstract

This study examines the effects of ESG Disclosure, Investment Opportunity Set (IOS), and Financial Risk on Market Performance, as well as the moderating role of Board Size in Indonesian ESG-oriented firms. The study contributes to the literature by integrating sustainability disclosure, growth opportunities, and financial risk within a single framework while comparing firms listed in the SRI-KEHATI and SMINFRA18 indices, which represent sustainability-driven and infrastructure-based investment markets. Using a quantitative approach, this study analyzes 84 firm-year observations from 21 companies during the 2021–2024 period. Panel data regression with the Random Effects Model (REM) and robust standard errors is employed for hypothesis testing. The results indicate that ESG Disclosure and Financial Risk do not significantly affect Market Performance, whereas Investment Opportunity Set has a positive effect on Market Performance. Board Size does not moderate the relationship between ESG Disclosure and Market Performance but strengthens the effects of Investment Opportunity Set and Financial Risk on Market Performance. The findings extend signaling theory and stakeholder theory by demonstrating that market participants place greater emphasis on growth opportunities and governance mechanisms than sustainability disclosure alone. Practically, the study highlights the importance of effective board oversight in enhancing market valuation through investment and risk management decisions.
Co-Authors Amirah Jaka Waskito Yuni Utami