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All Journal Indonesian Accounting Research Journal
Reza Hamidah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Manajemen Risiko Pengelolaan Anggaran pada Program Pelatihan Peningkatan Kompetensi Pendidik dan Tenaga Kependidikan (Studi Kasus pada BBPPMPV-BMTI) Reza Hamidah; Iyeh Supriatna
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7032

Abstract

Budget management for the training program aimed at improving the competence of educators and education personnel (PTK) at BBPPMPV-BMTI involves multiple stakeholders on a national scale, making it vulnerable to risks that may affect program implementation. This study analyzes the implementation of risk management in the program's budget management based on the ISO 31000:2018 framework, covering the budgeting process, risk identification, analysis, evaluation, and treatment. A qualitative single-case study approach was employed using interviews, questionnaires, observation, and documentation, with data validated through triangulation and member checking. The findings indicate that budget management consists of planning, implementation, and monitoring, evaluation, and reporting stages. Seven major risks were identified as having very high inherent risk levels. Following risk treatment, most residual risks declined to low or very low levels, although risks related to participant targets, scheduling, and the SAKTI application still require continuous monitoring. Formal risk-management documentation is recommended to strengthen budget governance.
Co-Authors Supriatna, Iyeh