E-Jurnal Akuntansi
Vol. 35 No. 6 (2025)

Risk Culture in Government Service Agency: Evaluate Study at Service Office X

Maria Riche Christiani (Unknown)
Desi Adhariani (Unknown)



Article Info

Publish Date
26 Aug 2025

Abstract

A strong risk culture plays an important role in the effectiveness of risk management in public sector organizations. The evaluation of risk culture at Service Office X, a unit under Ministry Y, applies the risk culture model from The Institute of Risk Management (IRM) (2012a) and the coercive isomorphism mechanism in Institutional Theory (1983). A qualitative approach with an evaluation case study method, utilizing primary data from surveys and interviews as well as secondary data from organizational documents. Findings indicate a Mercenary organizational culture with high solidarity but low social interaction. The RCA Model assessment confirms that Risk Leadership and Risk Resources are well-established, while Responding to Bad News, Accountability, Transparency, Risk Decisions, and Rewarding Appropriate Risk Taking need improvement. Institutional Theory suggests that risk culture formation aligns with the coercive isomorphism mechanism. Keywords: Risk Culture, Risk Management, Public Sector, IRM, Institutional Theory

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...