Indonesian Accounting Research Journal
Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)

Analisis Manajemen Risiko Pengelolaan Anggaran pada Program Pelatihan Peningkatan Kompetensi Pendidik dan Tenaga Kependidikan (Studi Kasus pada BBPPMPV-BMTI)

Reza Hamidah (Unknown)
Iyeh Supriatna (Unknown)



Article Info

Publish Date
30 Jun 2026

Abstract

Budget management for the training program aimed at improving the competence of educators and education personnel (PTK) at BBPPMPV-BMTI involves multiple stakeholders on a national scale, making it vulnerable to risks that may affect program implementation. This study analyzes the implementation of risk management in the program's budget management based on the ISO 31000:2018 framework, covering the budgeting process, risk identification, analysis, evaluation, and treatment. A qualitative single-case study approach was employed using interviews, questionnaires, observation, and documentation, with data validated through triangulation and member checking. The findings indicate that budget management consists of planning, implementation, and monitoring, evaluation, and reporting stages. Seven major risks were identified as having very high inherent risk levels. Following risk treatment, most residual risks declined to low or very low levels, although risks related to participant targets, scheduling, and the SAKTI application still require continuous monitoring. Formal risk-management documentation is recommended to strengthen budget governance.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...