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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Bisnis dan Manajemen West Science Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement Journal of Law and Nation
Alvianus Kristian Sumual
Institut Teknologi Kalimantan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Prinsip ISO 31000 dalam Pengelolaan Risiko Strategis: Studi Kasus pada Kegagalan Transformasi Bisnis Kodak Anantha Nisrina Zahirrah; Ibnu Alif Ifanialdy; Nasywa Nahdah Raniah; Alvianus Kristian Sumual
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/2m0pcs03

Abstract

This study analyzes the failure of Kodak’s business transformation by examining the company’s inability to implement the principles of ISO 31000 in managing strategic risks. Using a qualitative case study approach, the research highlights how Kodak underestimated digital disruption and failed to conduct comprehensive risk identification, objective analysis, and forward-looking risk evaluation. As a result, Kodak’s responses to digital innovation were reactive and fragmented, causing the company to lose competitiveness and ultimately file for bankruptcy in 2012. A comparative analysis with Fujifilm is presented to demonstrate how effective risk management can transform threats into strategic opportunities. Unlike Kodak, Fujifilm applied proactive risk identification, executed aggressive diversification, and restructured its organization to adapt to long-term technological shifts. These actions reflect the core principles of ISO 31000, particularly in integrating risk management into organizational decision-making and risk treatment. The study concludes that strategic risk management based on ISO 31000 is essential for companies facing technological disruption. Kodak’s failure and Fujifilm’s success highlight the importance of disciplined, structured, and adaptive risk management to ensure long-term business sustainability
Analisis Manajemen Risiko Berbasis ISO 31000 pada Industri Pertambangan Batubara: Studi Kasus PT Singlurus Pratama Febri Rahmawati; Nurul Hidayat; Marcellino Saputra; Alvianus Kristian Sumual
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/cpx95j27

Abstract

Penelitian ini bertujuan untuk mengidentifikasi, menganalisis dan merumuskan langkah mitigasi terhadap risiko yang dihadapi PT. Singlurus Pratama dengan menggunakan ISO 31000. Pendekatan yang digunakan bersifat kualitatif deskriptif melalui wawancara mendalam, observasi langsung dan telaah dokumen, mengikuti tahapan penetapan konteks, identifikasi risiko, analisis evaluasi dan penanganan. Hasil penelitian menemukan bahwa risiko keuangan akibat volatilitas harga komoditas dan kewajiban pasar domestik, risiko kebijakan terkait retensi devisa, serta risiko operasional seperti kecelakaan kerja dan gangguan produksi merupakan risiko yang paling signifikan dan sebagian berada pada kategori tinggi. rekomendasi mitigasi meliputi penguatan K3, optimalisasi arus kas, peningkatan keandalan peralatan dan penyesuaian terhadap tuntutan regulasi. Secara keseluruhan, penelitian ini menegaskan urgensi pengelolaan risiko yang terstruktur agar perusahaan dapat menjaga stabilitas operasional dan keberlanjutan usaha.
Analisis Kegagalan Manajemen Risiko Keuangan dengan ISO 31000: Studi Kasus Pailit pada PT Sri Rejeki Isman Tbk (Sritex) Intan Dwi Nurqotimah; Ressa Reyhana Kartika Putri; Dwi Saputri Febi Ayu; Alvianus Kristian Sumual
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/tyxbrv23

Abstract

Industri tekstil Indonesia menghadapi tekanan besar akibat persaingan global dan volatilitas pasar, seperti terlihat dari kepailitan PT Sri Rejeki Isman Tbk (Sritex). Kegagalan ini menunjukkan lemahnya manajemen risiko yang berdampak sistemik pada ekonomi nasional, disebabkan oleh kelemahan internal dalam tata kelola risiko strategis, finansial, dan operasional yang tidak sesuai standar internasional. Penelitian ini bertujuan menganalisis penyebab kegagalan manajemen risiko keuangan di Sritex dengan menggunakan kerangka ISO 31000:2018. Metode yang dipakai adalah kualitatif-deskriptif melalui studi kasus, memanfaatkan data sekunder seperti laporan keuangan 2019-2023, putusan Pengadilan Niaga, serta publikasi terkait. Analisis dokumentasi dan literatur digunakan untuk menginterpretasi penerapan ISO 31000. Hasil menunjukkan kegagalan sistemik meliputi ekspansi agresif dengan pembiayaan utang tinggi, akumulasi utang valuta asing tanpa strategi lindung nilai memadai, serta rendahnya komitmen kepemimpinan terhadap manajemen risiko. Dampaknya terlihat pada merosotnya likuiditas, dengan Current Ratio turun drastis dari 4,90 pada 2019 menjadi 0,37 pada 2021, dan ketidakmampuan mengelola risiko operasional di masa pandem.
Analisis Manajemen Risiko Operasional Berdasarkan Rasio Likuiditas dan Aktivitas pada PT Mayora Indah Tbk Tahun 2024 Inka Niq Masuru; Natalie Mawar Desember; Rifdah Nirmala Sari; Zavicka Alamanda Rizvisal; Alvianus Kristian Sumual
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/86jgkw02

Abstract

This study analyzes the operational risk management of PT Mayora Indah Tbk in 2024, focusing on liquidity, operational efficiency, and capital structure. The data were sourced from the company’s annual financial statements and analyzed using short-term and long-term financial ratios as well as activity ratios. The results show that the current ratio decreased from 3.67 in 2023 to 2.65 in 2024, while the quick ratio dropped from 2.78 to 1.79, indicating high reliance on inventory and potential short-term liquidity issues. Cash flow ratios to current and total liabilities showed negative values, reflecting an imbalance between cash inflows and outflows. Nevertheless, activity ratios improved, with receivables turnover increasing from 4.76 to 5.45 times and inventory turnover from 4.62 to 5.56 times, reflecting effective operational management. Long-term analysis revealed an increase in total debt to total assets from 0.36 to 0.42, although the capital structure remained stable. The study confirms that while PT Mayora Indah Tbk efficiently manages current assets and operational activities, short-term operational risk is elevated due to declining liquidity and negative cash flows.
Penerapan Enterprise Risk Management (ERM) pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia: Analisis Sistematik Literatur dan Tantangan Implementasi Aris Pransisco Siringo Ringo; Margaret Boru Siregar; Muhammad Aziz Malikul Mulki Muttaqin; Alvianus Kristian Sumual
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/zsa2hz71

Abstract

This study aims to analyze the implementation of Enterprise Risk Management (ERM) in Micro, Small, and Medium Enterprises (UMKM) in Indonesia through a Systematic Literature Review (SLR) approach. The study reviewed various national and international literature discussing ERM practices in the culinary, agribusiness, and creative digital sectors during the period 2019–2025. The results of the study show that the implementation of ERM in UMKM is still partial and has not been strategically integrated into business processes. Most UMKM only implement the risk identification and mitigation stages, while the risk monitoring and evaluation aspects are not yet optimal. The level of ERM maturity varies between sectors, with agribusiness being relatively more advanced than the culinary and creative digital sectors. The main obstacles include low risk and digital literacy, limited human resources, and a lack of institutional support and national standard policies. This study emphasizes the need to strengthen an ERM framework that is adaptive to the characteristics of UMKM, improve managerial and technological capacity, and foster cross-actor collaboration to realize value-based and sustainable ERM.
Pengaruh Kepribadian Terhadap Kinerja Karyawan suharya, yayat; Suharyat, Yayat; Kristian Sumual, Alvianus; Yudaningsih, Nunik; Pangemanan, MM, Dr. Aaltje Sofietje; Wulandari, Puput
Jurnal Bisnis dan Manajemen West Science Vol 2 No 01 (2023): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v2i1.195

Abstract

A person's personality affects their performance, with appropriate placement of talents and potential to increase work productivity. Employees who stand alone are organizational organizations in the framework of competition. Competition in organizations is usually in the form of new ideas, fast service, and accurate decisions. To support this, adequate Human Resources (HR) and satisfying services are needed. To support these services, employees who have a personality and motivation that reflect attitudes are needed. The company in carrying out its activities is supported by human resources, namely employees who excel with a constructive attitude and character, have high responsiveness and are creative. Such as those who run Subekhi and Mohammad (2012: 16), namely in large organizations, large capital, sophisticated technology, natural resources that are impossible to use without adequate human resources, have the ability and competence to utilize environmental resources. Likewise, in the field of work personality, it contributes to work. This is related to personality factors which also determine the suitability of a person's job. There are several types of work according to the type of personality.
PELAKSANAAN PEMILU DI INDONESIA BERDASARKAN PERSPEKTIF PANCASILA Alvianus Kristian Sumual; Brilliant Johanes Maengko
JOURNAL OF LAW AND NATION Vol. 1 No. 3 (2023): Journal of Law and Nation
Publisher : INTELIGENSIA MEDIA

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Abstract

Indonesia is a democracy where in its implementation it must adhere to the values that have been advocated in pancasila and the 1945 constitution as the basis of the state. The fourth precept of pancasila in the form of people's values has given birth to a principle called people's sovereignty where the people are the highest holders of sovereignty so that they have rights and obligations in every state administration. Elections are a form or implication of people's values and the enforcement of the principle of people's sovereignty in the democratic system in Indonesia. This study aims to determine the implementation of elections in terms of the Pancasila Specificity. The research method used in this study is a qualitative method where researchers use data sourced from various references such as books, journals, and various other references related to the topic under study. The results of the study concluded that the elections held in Indonesia are a form of democratic implementation based on the values of pancasila and the enforcement of the principle of people's unity as contained in pancasila as the basis of the state. However, the implementation of elections in the current era is far from the word pancasilais and has not accommodated the enforcement of the principle of people's sovereignty
PELAKSANAAN PEMILU DI INDONESIA BERDASARKAN PERSPEKTIF UNDANG UNDANG DASAR 1945 Alvianus Kristian Sumual; Mario Gerson Lontaan; Yandi Supit
JOURNAL OF LAW AND NATION Vol. 1 No. 3 (2023): Journal of Law and Nation
Publisher : INTELIGENSIA MEDIA

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Abstract

Indonesia is a country that adheres to the Pancasila democratic system where the highest power is in the hands of the people and must be implemented in accordance with the provisions of laws and regulations. That applies. The Dsara Law, which is the highest source of hykum in Indonesia, provides regulations regarding the conduct of elections in article 22 E paragraph 1 on the principle of Direct, General, Free elections. Secret, Honest, and Fair. This research is a type of descriptive research with a literature study method. The results showed that the holding of general elections based on the principles of Direct, General, Free, Secret, honest, and Fair is a manifestation of the democratic values of Pancasila. But now the implementation of uum selection is far from being in accordance with the 1945 Constitution where elections are only a place for power struggles from political elites in Indonesia
Co-Authors Aaltje S. Pangemanan Adelia Nafisah Balqis Anantha Nisrina Zahirrah Anisetha Aprito Br Silalahi Aris Pransisco Siringo Ringo Ayu Nor Aisah Brilliant Johanes Maengko Cathrine Christine Damanik Dwi Saputri Febi Ayu Eka Pratiwi Briant Pakiding Febri Rahmawati Ibnu Alif Ifanialdy Inka Niq Masuru Intan Dwi Nurqotimah Jesselyn Nixie Amadea Jhoni Oktavianus Simanjuntak Juanita Rahman Leonita Sari, Dewi Lorenza Br Sinuhaji, Nia Love Felicia Maureen Beslar Magh Heryan Tudaan Marcellino Saputra Margaret Boru Siregar Mario Gerson Lontaan Mona Deslia Fitri Muhammad Aziz Malikul Mulki Muttaqin Muhammad Bilal Al Islami Nabela Ariyaninda Budi Astutik Nasywa Nahdah Raniah Natalie Mawar Desember Nunik Yudaningsih Nur Annisa NURUL HIDAYAT Pangemanan, MM, Dr. Aaltje Sofietje Pratama, Ferdiansyah Puput Wulandari Ressa Reyhana Kartika Putri Rifdah Nirmala Sari Risqi'a Shauma Salsabiilla Salma Nabila Ramadhani Sophie Theodore Sitompul suharya, yayat Windi Aulian Wulandari, Puput Yandi Supit Yayat Suharyat Yayat Suharyat Yohanes Novandi Kurniawan Lazuardi Yudaningsih, Nunik Zavicka Alamanda Rizvisal