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All Journal Jurnal Riset Akuntansi dan Bisnis Maneggio: Jurnal Ilmiah Magister Manajemen JURNAL PENDIDIKAN TAMBUSAI Jatilima : Jurnal Multimedia Dan Teknologi Informasi JURNAL ILMIAH KOHESI Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Fitrah: Journal of Islamic Education JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Jurnal Ekonomika Dan Bisnis Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Jumper : Journal of Educational Multidisciplinary Research Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) International Journal of Economics and Management Jurnal Kewirausahaan Bukit Pengharapan ABANNA: Journal Of Contemporary Islamic Education Al Mihwar: Jurnal Pendidikan Bahasa Arab dan Kebahasaan Jurnal Ekonomi Bisnis Digital International Journal of Society and Law International Journal of Management, Economic and Accounting Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Ahmad Sani
Dosen Ekonomi Bisnis Universitas Harapan Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Risk Control Strategy in Public Financial Management in NorthSumatra Irawan; Ilham Ramdhan Nasution; Ahmad Sani
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.66

Abstract

 Public financial management is a vital element in realizing transparent, accountable, andservice-oriented governance. However, the complexity of the planning, budgeting, implementation, andaccountability processes at the regional level often gives rise to various risks that can hamper the effectiveness ofgovernment administration. This study aims to analyze risk control strategies in public financial management inNorth Sumatra Province, identify the most dominant types of risks, and evaluate the effectiveness of controlmechanisms implemented by the regional government. The research method uses a qualitative approach withdata collection techniques through documentation studies, interviews with regional financial managementofficials, and analysis of financial reports and supervisory findings. Data analysis was conducted descriptivelywith reference to the enterprise risk management (ERM) framework and the Government Internal ControlSystem (SPIP). The results show that the main risks in public financial management in North Sumatra includethe risk of inaccurate planning, budget implementation discrepancies, administration and procurement risks, andthe risk of low compliance with standard procedures. Although the regional government has implemented anumber of control measures, such as increasing the role of APIP, strengthening SPIP, and utilizing informationtechnology, their effectiveness remains limited due to variations in human resource capacity, suboptimal crossunit coordination, and a weak risk management culture. This study concludes that risk control strategies in NorthSumatra need to be directed at strengthening data-based risk identification, integrating oversight with planningand budgeting processes, improving staff competency, and implementing an integrated information system thatsupports sustainable control. The findings of this study are expected to serve as a reference in developing morecomprehensive risk management policies in the public sector, particularly in improving the accountability andeffectiveness of regional budget management 
Co-Authors Aditya, Abdul Hadi Akbar, M Rafaiz Al Qadri, Muhammad Arief, Muhammad Azhar, Mhd Karya Satya Azwansyah Habibie, Azwansyah Beloan, Bertha Clara Nova Augustina Malau Darwis Said, Darwis Desi Ika Desi Ika Egy Permana Fazharullah, Mhd. Fiqhi Opie Darmawan Hasbulla , Iman Indrafana Kusuma Heri Kurniawan Ilham Ramdhan Nasution Irawan Kartika Wulandari Kharisma Fani Sitepu Kusumo Hasbulla, Iman Indrafana M Rafaiz Akbar Malau, Clara Nova Augustina Mhd Karya Satya Azhar Muhammad Arief Muhammad Karya Satya Azhar Nasution, Monica Angelin Nur Khasanah Nurkhasanah Nurlela Pangaribuan Nurul Izzah PA. Andiena Nindya Putri Prasetia, Enla Purba, Arlina Pratiwi Putri, Tengku Mella Syafrian Rinaldi Marpaung, Muhammad Arief Rizki Fillhayati Rambe Rizkyta, Atadya Putri Ruswan Nurmadi Samhudi Samhudi SATRIYAS ILYAS Shella Alanda SITI ANISYAH Solly Aryza Syamsul Bahri Arifin SYAMSUL BAHRI SYAMSUL BAHRI T. Aslam Deliar Rahman Wildani, Wildani Yani Suryani Zahra, Putri Nabila