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Journal : Owner : Riset dan Jurnal Akuntansi

Optimasi Manajemen Risiko dan Efektivitas Pengiriman Kargo: Uji Mediasi Service Quality dengan PLS-SEM pada CV Anugrah Alam Abadi Lestari, Putri Indah; Soemitra, Andri; Rahma, Tri Indah Fadhila
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2842

Abstract

The cargo distribution industry in Indonesia continues to face challenges such as lost, damaged, delayed, and exchanged goods. This study aims to analyze the effect of Risk Management Optimization on Cargo Distribution Delivery, with Service Quality as a mediating variable. Using a quantitative approach and the Structural Equation Model (SEM) method based on Partial Least Square (PLS), data were collected from 50 respondents consisting of 40 operational employees and 10 active customers of CV Anugrah Alam Abadi. The results show that Risk Management Optimization significantly influences Cargo Distribution Delivery (? = 0.565; p < 0.001) both directly and indirectly through Service Quality (? = 0.337; p = 0.006). These findings confirm that effective risk management not only reduces operational risks but also enhances service reliability and delivery efficiency. Practically, companies should strengthen Standard Operating Procedures (SOP) for cargo loading–unloading, implement real-time tracking systems, and establish clear Service Level Agreements (SLA) with transportation partners to minimize risk and improve customer satisfaction.