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Journal : Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

Analisis Implementasi ISO 31000:2018 sebagai Kerangka Strategis Pengelolaan Risiko: Studi Kasus pada BPJS Ketenagakerjaan Iswardhani, Indri; Sandira, Nur Fadilah Ayu; Sarah, Nulthazam
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.1906

Abstract

This study analyzes the implementation of ISO 31000:2018 as a strategic framework for risk management at BPJS Ketenagakerjaan during the period 2020-2023. ISO 31000:2018 provides guidelines for designing and managing risks systematically, which is crucial for organizations managing social security funds like BPJS Ketenagakerjaan. This research employs a qualitative approach using secondary data obtained from the annual integrated reports of BPJS Ketenagakerjaan during the study period. The findings indicate that BPJS Ketenagakerjaan has successfully identified, analyzed, and managed risks more effectively through the implementation of ISO 31000:2018. This is reflected in the improved management of various risk categories, including strategic risk, market risk, liquidity risk, credit risk, operational risk, reputational risk, information technology risk, legal risk, and compliance risk. Additionally, the increase in the risk maturity value from 2.82 in 2020 to 3.94 in 2023 indicates that BPJS Ketenagakerjaan has become more mature in its risk management practices. This study also provides recommendations for future research, such as in-depth analysis of specific risk categories and the use of new technologies in risk management.
Peran Customer Review dalam Meningkatkan Kepercayaan Konsumen pada Filan Official Store di Marketplace Shopee Nulthazam Sarah; Nur Fadilah Ayu Sandira; Indri Iswardhani; Sri Astuti Nasir; A. Reski Almaida Dg Macenning
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2017

Abstract

The development of e-commerce marketplaces has transformed the retail trade landscape, where customer reviews have become vital instruments in building consumer trust in digital environments filled with uncertainty. This study aims to analyze the influence of customer reviews on consumer trust formation at Filan Official Store in Shopee marketplace and identify the most effective key factors. A descriptive quantitative method was employed with a sample of 150 respondents selected through purposive sampling, using structured questionnaires and Pearson correlation analysis to measure inter-variable relationships. Results demonstrate a significant positive relationship between customer reviews and consumer trust with a correlation coefficient of 0.743 (p < 0.01). Review content quality emerged as the dominant factor (28.4%) in building trust, followed by rating consistency (24.7%), reviewer credibility (21.9%), review volume (18.3%), and temporal factors (6.7%). Customer reviews contributed highest to credibility aspects (0.768), benevolence (0.721), and integrity (0.695). The study concludes that customer reviews play a significant role in digital trust ecosystems, with recommendations for implementing strict verification systems, multimedia features, and review curation algorithms for sustainable optimization. Keywords: ,, e-commerce, Shopee marketplace,