Akurasi : Jurnal Studi Akuntansi dan Keuangan
Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025

INDIVIDUAL PERCEPTIONS OF PUBLIC SECTOR’S RISK CULTURE

Christiani, Maria Riche (Unknown)
Adhariani, Desi (Unknown)



Article Info

Publish Date
18 Jun 2025

Abstract

Effective risk management in the public sector is essential; however, individual perspectives reveal gaps in implementation and a weak risk culture, which increase the potential for errors, fraud, and corruption. This study evaluates individual perceptions that shape organizational culture to support effective risk management at Office B, a public service agency managing a significant budget. A qualitative case study approach was employed using method and data triangulation (document analysis, surveys, and interviews), based on frameworks from the Institute of Risk Management and Schein’s Organizational Culture Theory. The findings indicate that the risk culture is "partially fulfilled", with most individuals classified as composed, moderately risk-aware but passive and compliance-oriented. Risk-based decision-making is reactive, and risk communication remains limited due to fear of consequences. The underlying culture emphasizes formality, compliance, and caution. Office B must strengthen its risk culture through leadership, transparency, and structured training.

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Journal Info

Abbrev

akurasi

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal ...