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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Monika I. K. Sukatno
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Economics, Econometrics & Finance

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ANALISIS MANAJEMEN RISIKO KEUANGAN TERHADAP KONDISI EKONOMI NASIONAL: STUDI STRATEGI PERTAHANAN DAN PENGENDALIAN RISIKO PADA PERUMDA AIR MINUM DUASUDARA KOTA BITUNG Marco, Malamtiga; Jesika Mamahit; Meyvi I. Susanto; Shendy M. Tahulending; Valensia J. Maria; Monika I. K. Sukatno; Feiby N. Wantah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1496

Abstract

This study analyzes financial risk management implementation at Perumda Air Minum Duasudara Bitung amid national economic uncertainty. The company faces external risks from inflation and macroeconomic downturn, causing increased operational costs and cash flow disruptions with a 60% collection rate. Multi-layered defense strategies include reserve fund formation, regulatory tariff adjustments, and operational efficiency through 50% chemical reduction without quality compromise. Risk control operates systematically via annual planning, prospective identification, and evidence-based decision-making with calculated risk principles. Implementation involves all organizational levels through participatory approaches combining bottom-up input and top-down direction. A qualitative method was employed through interviews with key informants, with data analysis following the Miles and Huberman model involving data reduction, display, and conclusion verification. The research findings indicate that strategies are moderately effective in maintaining stability, though implementation reaches only 60-70% due to regulatory constraints, customer behavior, and internal adaptation delays. Perumda Air Minum Duasudara Bitung has implemented the ISO 31000 and COSO ERM framework approaches, but requires improvements to close the 30–40% implementation gap in order to enhance organizational resilience.
GUARDIANS OF GOVERNANCE: IMPLEMENTASI GOOD CORPORATE GOVERNANCE DALAM PELAYANAN PUBLIK PADA PERUMDA AIR MINUM DUASUDARA KOTA BITUNG Mifta, Lanika; Novia R. Yanis; Rusni Malahedi; Nabila A. Usman; Michelle P.C. Pangemanan; Monika I. K. Sukatno; Feiby N. Wantah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1498

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles and their impact on the effectiveness of public services at Perumda Air Minum Dua Sudara, Bitung City. The principles of GCG—transparency, accountability, responsibility, independency, and fairness—serve as the foundation for creating clean, professional, and community-oriented public management. The research employs a qualitative descriptive approach, focusing on understanding how GCG principles are applied within the company and how they influence service quality. Data were collected through interviews, observation, and documentation. The findings indicate that Perumda Dua Sudara has implemented GCG principles consistently through transparent information disclosure, financial accountability, social responsibility programs, independent decision-making, and fair service distribution. This implementation has improved service efficiency, responsiveness, and public trust. However, several challenges remain, including public resistance to tariff adjustments, limited understanding of GCG among employees, and negative media perceptions. Despite these challenges, GCG application has proven to enhance the company’s operational performance and service effectiveness. The study concludes that consistent GCG implementation is crucial to strengthening governance, increasing customer satisfaction, and ensuring sustainable public service performance.
ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PERUMDA PASAR KOTA BITUNG SEBELUM DAN SETELAH PENGGELEDAHAN OLEH KEJAKSAAN Ngangi, Syalomita; William A. Luntungan; Feiby N. Wantah; Monika I. K. Sukatno
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1499

Abstract

This study aims to analyze the internal control system implemented by the Regional Public Company (Perumda) Pasar Kota Bitung in carrying out its operational activities and financial management. The internal control system is an essential component in ensuring effectiveness, efficiency, reliability of financial reporting, and compliance with regulations. This research employs a descriptive qualitative method, with data collection techniques including interviews, observations, and documentation involving the management and employees of Perumda Pasar Kota Bitung. The results show that the internal control system at Perumda Pasar Kota Bitung has been implemented quite well, particularly in the areas of control environment and control activities. However, there are still weaknesses in monitoring and in the information and communication system, especially in transaction recording and financial reporting, which are not yet fully integrated. The researcher recommends improving human resource capacity, implementing a more modern accounting information system, and conducting regular supervision to ensure the internal control system operates optimally.
Co-Authors Feiby N. Wantah Jesika Mamahit Marco, Malamtiga Meyvi I. Susanto Michelle P.C. Pangemanan Mifta, Lanika Nabila A. Usman Ngangi, Syalomita Novia R. Yanis Rusni Malahedi Shendy M. Tahulending Valensia J. Maria William A. Luntungan