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All Journal E-Jurnal Akuntansi
Chaerul D. Djakman
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Economics, Econometrics & Finance

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Discovering Risks for a Fertilizer Business in Madagascar when Collaborating with an Indonesian Company Case study: ABC company Start-Up in Madagascar Sahondra, Vatsiniaina Tatamo; Chaerul D. Djakman
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p15

Abstract

This study examines the strategic risks ABC Company may encounter in its collaboration with an Indonesian firm in the fertilizer industry. As a Madagascar-based startup specializing in mixed-blended fertilizers, ABC aims to enhance innovation and agricultural productivity through this partnership. However, challenges such as financial instability, supply chain disruptions, regulatory uncertainty, political influence, and corruption in customs clearance pose significant threats to business operations. Utilizing the COSO Enterprise Risk Management (ERM) framework (2017), this research systematically identifies and assesses these risks while proposing structured mitigation strategies. A qualitative methodology, incorporating semi-structured interviews and document analysis, offers deeper insights into risk prioritization. Findings reveal that despite ABC’s initial risk management efforts, several high-impact risks persist, requiring proactive intervention. The study underscores the importance of adopting COSO ERM principles, alongside strategies such as supplier diversification, compliance monitoring, blockchain-based customs tracking, and financial hedging, to safeguard operational stability. This research contributes new insights, as no prior studies have applied COSO ERM to similar international collaborations in the fertilizer sector.
Evaluation of Risk Management Implementation in Import Duty Tariff Determination Based on Ministerial Regulation Yanuar, Yos Ricki; Chaerul D. Djakman
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p04

Abstract

The potential for shortfalls in state revenue, coupled with recurring findings related to the Internal Control System, highlights the presence of unmanaged or ineffectively managed risks. This study aims to evaluate the extent to which risk management implementation at the XYZ Government Office aligns with the provisions outlined in the relevant Ministerial Regulation on risk management. Employing a qualitative case study approach, data were collected through method triangulation—comprising documentation and interviews—and source triangulation involving key informants. The findings indicate that risk management is largely perceived as a procedural formality. As a result, core processes such as risk identification, analysis, evaluation, and mitigation are not executed effectively. This undermines the ability to uncover root causes and leads to a consistent underestimation of actual risk exposure.
Analysis of the Three Lines Model in Risk Management of Village Fund Procurement in East Kalimantan Bio Audi Hanantio; Chaerul D. Djakman
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p13

Abstract

The procurement of goods and services (PBJ) funded by the Village Fund often faces high risks, including delays in implementation, nonconformity to specifications, and potential irregularities. These risks are largely due to weak internal control systems and a low understanding of risk management among village officials. This study examines how applying the Three-Line Model can improve risk management in XYZ Village's procurement process. A qualitative case study approach was employed, utilizing data collection techniques such as document review and semi-structured interviews with nine informants from the village government, the Department of Rural Development and Social Welfare (DPMDes), and the Regional Inspectorate. Data were collected from January to March 2025 and analyzed thematically using source triangulation. The results revealed that the three lines were not functioning optimally and lacked support from an integrated risk management system. This research empirically contributes to strengthening Village Fund governance by integratting risk management practices into the Three Lines Model framework. Keywords: Three Lines Model; Risk Management; Procurement of Goods and Services; Village Fund.
Co-Authors Bio Audi Hanantio Sahondra, Vatsiniaina Tatamo Yanuar, Yos Ricki