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Ilomata International Journal of Tax and Accounting
Published by Yayasan Sinergi Kawula Muda
ISSN : 27149838     EISSN : 27149846     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 261 Documents
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Comparative Analysis of Inherent Risk, Risk Management Quality and Risk Across Eight Risk Types at PT Bank Maluku Malut Alend Talla; Zahra; Sari Tamayani Tjio
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.1989

Abstract

This study aims to analyze and compare inherent risk, risk management quality, and residual risk across eight types of risk at PT Bank Maluku Malut during the period 2022–2024. This research employs a descriptive-quantitative method with a comparative approach, utilizing secondary data derived from quarterly and annual risk profile reports. The results indicate that the bank’s overall risk profile was categorized as PK-2 (controlled risk) in 2022 and 2024, while it increased to PK-3 (moderate risk) in 2023. This escalation was primarily driven by a decline in risk management quality, particularly in operational, liquidity, and compliance risks. Conversely, legal and reputational risks consistently remained at a low level and were effectively managed. These findings suggest that fluctuations in inherent risk are not always accompanied by proportional improvements in risk management quality, thereby affecting the bank’s residual risk profile. Therefore, this study highlights the importance of implementing an integrated risk management system, such as Enterprise Risk Management (ERM) based on the COSO 2017 framework, supported by digital monitoring systems and enhanced human resource competencies, to ensure sustainable risk control and organizational performance.

Page 27 of 27 | Total Record : 261

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