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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Gloria Sthefany
Universitas Negeri Medan
Economics, Econometrics & Finance

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Analisis Strategi Penanganan Risiko (Mitigasi, Transfer,Hindari) Gloria Sthefany; Grace Putri Johana Rajagukguk
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aims to analyze risk treatment strategies, including risk mitigation, risk transfer, and risk avoidance, as essential components of organizational risk management. The research employs a literature review method by examining various relevant scientific sources related to the concepts and implementation of risk treatment strategies. The findings indicate that risk mitigation is carried out through efforts to reduce the likelihood of risk occurrence and its potential impact. Risk transfer is implemented by shifting part of the potential losses to other parties, such as insurance companies or business partners. Meanwhile, risk avoidance is undertaken by refraining from engaging in activities that involve a high level of risk. The integrated application of these three strategies can assist organizations in maintaining operational stability, protecting assets, enhancing decision-making effectiveness, and supporting long-term business sustainability.
Analisis Komponen dan Model dalam Pengembangan Sistem Informasi Akuntansi Grace Putri Johana; Gloria Sthefany; Maria Grace Pane; Esa Setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.190

Abstract

This study discusses the urgency of developing an Accounting Information System (AIS) in the face of modern business dynamics that demand speed, accuracy, and transparency of financial information. AIS plays an important role in providing relevant data for managerial decision-making, while maintaining the trust of external parties. However, technological developments, regulatory changes, and business complexity mean that outdated systems risk losing their relevance. This study uses a qualitative descriptive approach based on literature review with content analysis techniques on books, journals, and academic publications. The focus of the study includes the urgency of MIS development, key components to consider (needs analysis, database design, integration, security, automation, reporting, and evaluation), development models (Waterfall, Iterative, and Spiral), and evaluation stages to ensure the system meets organizational needs. The results of the study show that MIS development contributes significantly to improving the efficiency, effectiveness, and competitiveness of companies. Continuous evaluation is a key factor in maintaining the relevance of the system to technological developments and business needs. Thus, planned and structured MIS development is not only a technical solution but also a business strategy that supports organizational sustainability.
Co-Authors Esa Setiana Grace Putri Johana Grace Putri Johana Rajagukguk Maria Grace Pane