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"Bank dalam menjalankan pengelolaan likuiditasnya mempunyai potensi keuntungan dan kerugian yang selalu mengikuti. Untuk mengendalikan risiko tersebut perlu suatu proses manajemen risiko yang memadai, mulai dari identifikasi risiko, pengukuran risiko hingga implementasi mitigasi risiko. Pengukuran risiko likuiditas pada BNI yaitu menggunakan Liquidity Coverage Ratio. Penyediaan likuiditas sangat penting untuk mengantisipasi adanya kebutuhan likuiditas sehingga dapat mengcover kewajiban Bank baik dalam kondisi normal maupun krisis. Namun demikian, penyediaan likuiditas tidak boleh tersedia secara berlebihan karena timbul biaya likuiditas yang harus ditanggung oleh Bank. Oleh karena itu, diperlukan penetapan limit biaya pengelolaan likuiditas yang bersedia di tanggung oleh Bank berdasarkan risk appetite dari management serta batas limit maksimum Liquidity Coverage Ratio harus ditetapkan oleh Bank. Penetapan limit tersebut merupakan hal penting dalam proses mitigasi risiko agar pendapatan yang hilang karena adanya penyediaan likuiditas dapat diminimalkan sehingga dapat tercipta peningkatan laba bagi Bank. Data yang diperoleh dalam penelitian ini merupakan komponen dari Liquidity Coverage Ratio BNI selama 2 Tahun 2015-2016 . Metode dalam penelitian ini secara kuantitatif. Pada kondisi saat ini BNI belum melakukan pengelolaan likuiditas jangka pendeknya secara efektif. Hal ini terbukti dari hasil perhitungan rata-rata Liquidity Coverage Ratio yang masih tinggi yaitu 267 . Bahkan pernah tertinggi sebesar 389 pada Q4 2015. Regulator menetapkan batas Liquidity Coverage Ratio minimum sebesar 100 . Dengan adanya, penetapan pengelolaan biaya pemeliharaan likuiditas maksimum dan penetapan limit maksimum Liquidity Coverage Ratio diharapkan dapat diimplementasikan oleh BNI sehingga dapat tercipta peningkatan laba bagi Bank.

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Bank in carrying out liquidity management always followed with potential gains and losses. There should be an adequate risk management process to manage these risks, starting from risk identification, risk measurement to risk mitigation implementation. Liquidity risk measurement in BNI using Liquidity Coverage Ratio. The providing of liquidity is very important to anticipate liquidity needs so as to cover the liabilities of the Bank both in normal and crisis conditions. However, the providing of liquidity should not be available to excess liquidity because there will be costs to be borne by the Bank. Therefore, it is necessary to establish limit liquidity management fee paid by the Bank prepared based on the risk appetite by management as well as the maximum limit of the Liquidity Coverage Ratio must be determined by the Bank. The limit setting process is important in order to mitigate the risk of lost revenue due to the providing of liquidity could be minimized so as to create an increase in profits for the Bank. Data obtained in this study is a component of the Liquidity Coverage Ratio BNI for 2 years 2015 2016 . The method in this research is quantitative. In the current conditions the BNI not do short term liquidity management effectively. This is evident from the results of the calculation of average Liquidity Coverage Ratio are still high at 267 . The highest ever amounted to 389 in Q4 2015. Regulator set a minimum limit of the Liquidity Coverage Ratio at 100 . With the, determination of maximum liquidity management of maintenance costs and maximum limits Liquidity Coverage Ratio is expected to be implemented by the BNI so as to create an increased Bank profitability."

"[ABSTRAKBank dalam menjalankan pengelolaan likuiditasnya mempunyai potensikeuntungan dan kerugian yang selalu mengikuti. Untuk mengendalikan risikotersebut perlu suatu proses manajemen risiko yang memadai, mulai dariidentifikasi risiko, pengukuran risiko hingga implementasi mitigasi risiko.Pengukuran risiko likuiditas pada Bank Sinarmas yaitu menggunakan LiquidityCoverage Ratio. Penyediaan likuiditas sangat penting untuk mengantisipasiadanya kebutuhan likuiditas sehingga dapat mengcover kewajiban Bank baikdalam kondisi normal maupun krisis. Namun demikian, penyediaan likuiditastidak boleh tersedia secara berlebihan karena timbul biaya likuiditas yang harusditanggung oleh Bank. Oleh karena itu, diperlukan penetapan limit biayapengelolaan likuiditas yang bersedia di tanggung oleh Bank berdasarkan riskappetite dari management serta batas limit maksimum Liquidity Coverage Ratioharus ditetapkan oleh Bank. Penetapan limit tersebut merupakan hal pentingdalam proses mitigasi risiko agar pendapatan yang hilang karena adanyapenyediaan likuiditas dapat diminimalkan sehingga dapat tercipta peningkatanlaba bagi Bank. Data yang diperoleh dalam penelitian ini merupakan komponendari Liquidity Coverage Ratio Bank Sinarmas selama 3 Tahun (2012-2014).Metode dalam penelitian ini secara kuantitatif. Pada kondisi saat ini BankSinarmas belum melakukan pengelolaan likuiditas jangka pendeknya secaraefektif. Hal ini terbukti dari hasil perhitungan rata-rata Liquidity Coverage Ratioyang masih tinggi yaitu 206.01%. Bahkan pernah tertinggi sebesar 392% padabulan Juli 2014. Regulator menetapkan batas Liquidity Coverage Ratio minimumsebesar 100%. Dengan adanya, penetapan pengelolaan biaya pemeliharaanlikuiditas maksimum dan penetapan limit maksimum Liquidity Coverage Ratiodiharapkan dapat diimplementasikan oleh Bank Sinarmas sehingga dapat terciptapeningkatan laba bagi Bank

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ABSTRACTBank in carrying out liquidity management always followed with potential gainsand losses. There should be an adequate risk management process to manage theserisks, starting from risk identification, risk measurement to risk mitigationimplementation. Liquidity risk measurement in Bank Sinarmas using LiquidityCoverage Ratio. The providing of liquidity is very important to anticipate liquidityneeds so as to cover the liabilities of the Bank both in normal and crisisconditions. However, the providing of liquidity should not be available to excessliquidity because there will be costs to be borne by the Bank. Therefore, it isnecessary to establish limit liquidity management fee paid by the Bank preparedbased on the risk appetite by management as well as the maximum limit of theLiquidity Coverage Ratio must be determined by the Bank. The limit settingprocess is important in order to mitigate the risk of lost revenue due to theproviding of liquidity could be minimized so as to create an increase in profits forthe Bank. Data obtained in this study is a component of the Liquidity CoverageRatio Bank Sinarmas for 3 years (2012-2014). The method in this research isquantitative. In the current conditions the Bank Sinarmas not do short-termliquidity management effectively. This is evident from the results of thecalculation of average Liquidity Coverage Ratio are still high at 206.01%. Thehighest ever amounted to 392% in July 2014. Regulator set a minimum limit ofthe Liquidity Coverage Ratio at 100%. With the, determination of maximumliquidity management of maintenance costs and maximum limits LiquidityCoverage Ratio is expected to be implemented by the Bank Sinarmas so as tocreate an increased Bank profitability;Bank in carrying out liquidity management always followed with potential gainsand losses. There should be an adequate risk management process to manage theserisks, starting from risk identification, risk measurement to risk mitigationimplementation. Liquidity risk measurement in Bank Sinarmas using LiquidityCoverage Ratio. The providing of liquidity is very important to anticipate liquidityneeds so as to cover the liabilities of the Bank both in normal and crisisconditions. However, the providing of liquidity should not be available to excessliquidity because there will be costs to be borne by the Bank. Therefore, it isnecessary to establish limit liquidity management fee paid by the Bank preparedbased on the risk appetite by management as well as the maximum limit of theLiquidity Coverage Ratio must be determined by the Bank. The limit settingprocess is important in order to mitigate the risk of lost revenue due to theproviding of liquidity could be minimized so as to create an increase in profits forthe Bank. Data obtained in this study is a component of the Liquidity CoverageRatio Bank Sinarmas for 3 years (2012-2014). The method in this research isquantitative. In the current conditions the Bank Sinarmas not do short-termliquidity management effectively. This is evident from the results of thecalculation of average Liquidity Coverage Ratio are still high at 206.01%. Thehighest ever amounted to 392% in July 2014. Regulator set a minimum limit ofthe Liquidity Coverage Ratio at 100%. With the, determination of maximumliquidity management of maintenance costs and maximum limits LiquidityCoverage Ratio is expected to be implemented by the Bank Sinarmas so as tocreate an increased Bank profitability;Bank in carrying out liquidity management always followed with potential gainsand losses. There should be an adequate risk management process to manage theserisks, starting from risk identification, risk measurement to risk mitigationimplementation. Liquidity risk measurement in Bank Sinarmas using LiquidityCoverage Ratio. The providing of liquidity is very important to anticipate liquidityneeds so as to cover the liabilities of the Bank both in normal and crisisconditions. However, the providing of liquidity should not be available to excessliquidity because there will be costs to be borne by the Bank. Therefore, it isnecessary to establish limit liquidity management fee paid by the Bank preparedbased on the risk appetite by management as well as the maximum limit of theLiquidity Coverage Ratio must be determined by the Bank. The limit settingprocess is important in order to mitigate the risk of lost revenue due to theproviding of liquidity could be minimized so as to create an increase in profits forthe Bank. Data obtained in this study is a component of the Liquidity CoverageRatio Bank Sinarmas for 3 years (2012-2014). The method in this research isquantitative. In the current conditions the Bank Sinarmas not do short-termliquidity management effectively. This is evident from the results of thecalculation of average Liquidity Coverage Ratio are still high at 206.01%. Thehighest ever amounted to 392% in July 2014. Regulator set a minimum limit ofthe Liquidity Coverage Ratio at 100%. With the, determination of maximumliquidity management of maintenance costs and maximum limits LiquidityCoverage Ratio is expected to be implemented by the Bank Sinarmas so as tocreate an increased Bank profitability;Bank in carrying out liquidity management always followed with potential gainsand losses. There should be an adequate risk management process to manage theserisks, starting from risk identification, risk measurement to risk mitigationimplementation. Liquidity risk measurement in Bank Sinarmas using LiquidityCoverage Ratio. The providing of liquidity is very important to anticipate liquidityneeds so as to cover the liabilities of the Bank both in normal and crisisconditions. However, the providing of liquidity should not be available to excessliquidity because there will be costs to be borne by the Bank. Therefore, it isnecessary to establish limit liquidity management fee paid by the Bank preparedbased on the risk appetite by management as well as the maximum limit of theLiquidity Coverage Ratio must be determined by the Bank. The limit settingprocess is important in order to mitigate the risk of lost revenue due to theproviding of liquidity could be minimized so as to create an increase in profits forthe Bank. Data obtained in this study is a component of the Liquidity CoverageRatio Bank Sinarmas for 3 years (2012-2014). The method in this research isquantitative. In the current conditions the Bank Sinarmas not do short-termliquidity management effectively. This is evident from the results of thecalculation of average Liquidity Coverage Ratio are still high at 206.01%. Thehighest ever amounted to 392% in July 2014. Regulator set a minimum limit ofthe Liquidity Coverage Ratio at 100%. With the, determination of maximumliquidity management of maintenance costs and maximum limits LiquidityCoverage Ratio is expected to be implemented by the Bank Sinarmas so as tocreate an increased Bank profitability, Bank in carrying out liquidity management always followed with potential gainsand losses. There should be an adequate risk management process to manage theserisks, starting from risk identification, risk measurement to risk mitigationimplementation. Liquidity risk measurement in Bank Sinarmas using LiquidityCoverage Ratio. The providing of liquidity is very important to anticipate liquidityneeds so as to cover the liabilities of the Bank both in normal and crisisconditions. However, the providing of liquidity should not be available to excessliquidity because there will be costs to be borne by the Bank. Therefore, it isnecessary to establish limit liquidity management fee paid by the Bank preparedbased on the risk appetite by management as well as the maximum limit of theLiquidity Coverage Ratio must be determined by the Bank. The limit settingprocess is important in order to mitigate the risk of lost revenue due to theproviding of liquidity could be minimized so as to create an increase in profits forthe Bank. Data obtained in this study is a component of the Liquidity CoverageRatio Bank Sinarmas for 3 years (2012-2014). The method in this research isquantitative. In the current conditions the Bank Sinarmas not do short-termliquidity management effectively. This is evident from the results of thecalculation of average Liquidity Coverage Ratio are still high at 206.01%. Thehighest ever amounted to 392% in July 2014. Regulator set a minimum limit ofthe Liquidity Coverage Ratio at 100%. With the, determination of maximumliquidity management of maintenance costs and maximum limits LiquidityCoverage Ratio is expected to be implemented by the Bank Sinarmas so as tocreate an increased Bank profitability]"

"Indonesia merupakan salah satu negara dengan industri otomotif sebagai salah satu industri andalan ekonomi nasional. Hal ini memacu para pelaku industri untuk terus bersaing dan meningkatkan performa bisnis mereka agar dapat menguasai pasar penjualan. Tidak terkecuali PT. Astra Daihatsu Motor (ADM) sebagai salah satu perusahaan otomotif terbesar di Indonesia. Salah satu upaya yang dilakukan PT. ADM dalam meningkatkan performa bisnis mereka adalah dengan melakukan relokasi pabrik utama yang sudah beroperasi selama lebih dari 25 tahun ke pabrik baru di daerah Karawang. Pabrik ini nantinya akan mengedepankan penggunaan teknologi modern, salah satunya adalah penggunaan teknologi Automated Guided Vehicle (AGV) pada assembly line mereka. AGV sebagai teknologi baru yang dapat meningkatkan efektivitas lini perakitan tentu memiliki sejumlah tantangan dalam penggunaannya, terutama dalam hal adaptasi perusahaan dalam menggunakan teknologi baru ini. Penelitian ini bertujuan untuk merancang strategi manajemen risiko yang dapat dilakukan oleh perusahaan dalam perencanaan otomasi assembly line pabrik. Metodologi yang digunakan adalah House of Risk (HOR) yang terbagi menjadi dua tahap, yaitu tahap 1 yang berfokus terhadap identifikasi agen risiko prioritas serta tahap 2 yang berfokus terhadap identifikasi aski preventif sebagai bentuk strategi mitigasi risiko. Berdasarkan hasil penelitian, didapatkan 12 agen risiko prioritas dari 26 agen risiko yang berhasil diidentifikasi, serta 5 aksi preventif terpilih dari 13 aksi preventif teridentifikasi yang menjadi prioritas untuk diusulkan sebagai bentuk strategi manajemen risiko bagi perusahaan.

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Indonesia is a country that relies significantly on the automotive industry to support its economy. This encourages industry players to continue to compete and improve their business performance in order to dominate the sales market, including PT. Astra Daihatsu Motor (ADM) as one of the largest automotive companies in Indonesia. As a way to improve their business performance, PT. ADM aims to relocate their main factory which has been operating for more than 25 years to a new factory in the Karawang area. This factory will prioritize the use of modern technology, including the use of Automated Guided Vehicle (AGV) on their assembly line. Despite its potential to enhance assembly line efficiency, AGV technology introduces several challenges, particularly regarding company adaptation. This study aims to design a risk management strategy for companies planning to automate their plant’s assembly lines. The methodology used is House of Risk (HOR), divided into two stages: stage 1 focuses on identifying priority risk agents, and stage 2 concentrates on identifying preventive actions as part of the risk mitigation strategy. The research identified 12 priority risk agents from 26 total risk agents and proposed 5 preventive actions from 13 identified actions as priorities for the company's risk management strategy."

"Setiap transaksi valuta asing yang dilakukan Bank terdapat potensi keuntungan dan potensi risiko berupa kerugian. Untuk mengendalikan risiko tersebut, Bank perlu menerapkan manajemen risiko yang memadai, mulai dari identifikasi risiko, pengukuran risiko, dan Pengendalian Risiko. Pengukuran risiko nilai tukar dapat menggunakan Value at Risk dengan pendekatan Risk Metrics dan Variance-Covariance. Dalam pengendalian risiko dapat dilakukan dengan penentuan limit risiko berupa limitValue at Risk dan limit eksposur trading.Dalam penetapan limit risiko tersebut juga mempertimbangkan risk appettiteyang ditetapkan Bank.

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Every foreign exchange transactions by the Bank are has its potential of benefits risks of loss. To mitigate these risks, Bank needs to implement adequate risk management, ranging from risk identification, risk measurement, and risk control. Exchange rate risk measurement can use Value at Risk with Risk Metrics and Variance-Covariance approach. Risk controlling may contained with risk limit form as Value at Risk limit and trading exposure limit. The establishment of risk limits are also consider Bank risk appetite."

"Dibandingkan dengan negara-negara Asia lainnya, Indonesia termasuk diantara negara yang terburuk dalam hal implementasi corporate governance, karena itu tidak mengherankan jika krisis ekonomi di Indonesia termasuk yang paling berat.Perbankan nasional sebagai garda terdepan dalam menghadapai volatilitas nilai tukar justru telah menjadi pendorong memburuknya perekonomian akibat sangat minimnya penerapan prinsip - prinsip corporate governance terutama dalam pengelolaan risiko.Tidak berbeda dengan bank lainnya, implementasi corporate governance dalam pengelolaan Bank BNI juga lemah. Karena itu dalam proses rekapitalisasi Bank BNI, negara-negara donor yang diwakili oleh IMF sangat concern akan pelaksanaan implmentasi corporate governance di Bank BUMN tersebut.Bahkan akibat ketidak sepahaman antara Bank BNI di satu pihak dan IMF di pihak lain dalam mendefinisikan corporate governance secara operasional, Rekapitalisasi Bank BNI sempat mengalami beberapa kali penundaan. Hal ini dapat terjadi akibat belum adanya rumusan ideal dari implementasi corporate governance di Indonesia serta berbagai kendala lapangan yang dihadapi.Luasnya cakupan yang dapat dikatagorikan kedalam corporate governance, menyebabkan sudut pandang masing-masing pihak terhadap implementasi corporate governance juga berbeda-beda. Oleh karena itu guna memudahkan manajemen perusahaan di Indonesia dalam merumuskannya dipandang perlu untuk membuat pendekatan yang mudah di pahami.Salah satu pendekatan yang cukup representatif dan telah teruji baik secara teori maupun praktek dalam manajemen perbankan intemasional adalah melalui pendekatan peran stakeholders.Untuk itu, dengan fokus penelitian pada peran masing-masing stakeholders dalam pengelolaan risiko di Bank BNI, penulis mencoba untuk merumuskan bagaimana sebenarnya implementasi corporate governance di Indonesia, serta berbagai kendala yang dihadapi jika peran tersebut diimplementasikan. Pemilihan pengelolaan risiko sebagai area implementasi di dasari oleh pengalaman perbankan dalam menghadapi volatilitas pasar pada tahun 1997.Untuk memudahkan pelaksanaan analisa, maka terlebih dahulu dirumuskan seperti apa peran yang dianggap ideal. Perumusan ini dilakukan dengan mencontoh pelaksanaan corporate governance pada perbankan di negara-negara maju dengan melakukan berbagai penyesuaian agar sesuai dengan infrastruktur yang ada di Indonesia. Pelaksanaan analisa sendiri dilakukan dengan dua tahap. Tahap pertama adalah membandingkan partisipasi stakeholders di Bank BNI dengan peran ideal seperti yang telah dirumuskan sebelumnya, sedangkan berikutnya di analisa bagaimana sebaiknya pengambilan keputusan dilaksanakan agar sesuai dengan prinsip-prinsip corporate governance.Hasil penelitian ini menunjukan bahwa di samping faktor yang controlable oleh manajemen, masih terdapat banyak kendala/permasalahan yang diluar kemampuan perusahaan untuk mengatasinya, kondisi ini tentunya tidak hanya menghambat pelaksanaan corporate governance di Bank BNI namun juga seluruh perbankan. Sebagai contoh misalnya adalah permasalahan perundang-undangan. Guna memperbaiki posisi Indonesia agar tidak lagi menjadi negara yang buruk dalam implementasi corporate governance maka diharapkan pemerintah (eksekutif, legeslatif dan yudikatif) dapat mendorong terciptanya infrastruktur seperti yang dibutuhkan."

"Penelitian ini bertujuan untuk mengetahui pengaruh implementasi Enterprise Risk Management (ERM) terhadap nilai perusahaan (firm value). Variabel kontrol yang digunakan dalam penelitian ini adalah leverage dan Return on Assetes (ROA). Penelitian ini dilakukan terhadap tiga bank BUMN di Indonesia yaitu, BNI, BRI dan Bank Mandiri periode 2005 - 2012. Dalam penelitian ini, nilai perusahaan dihitung dengan menggunakan Tobin?s Q. Pengujian hipotesis dilakukan dengan uji statistik F dan uji statistik T pada taraf signifikansi 5%. Hasil penelitian dengan uji statistik F menunjukkan bahwa terdapat pengaruh secara simultan dari implementasi ERM dengan variable kontrol leverage dan ROA terhadap nilai perusahaan. Hasil penelitian juga menunjukkan bahwa terdapat pengaruh secara parsial dari implementasi ERM. Sedangkan, hasil pengujian dengan uji statistik T menunjukkan bahwa leverage dan ROA tidak berpengaruh terhadap nilai perusahaan.

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This research objective is to find out whether there is an effect of Enterprise Risk Management implementation on firm value. The control variables used in this research are leverage and Return on Assets (ROA). This research was conducted on 3 government banks in Indonesia, BNI, BRI and Mandiri bank in the year 2005 ? 2012. Firm value is measured by Tobin?s Q ratio. Hypotheses were tested with the F-statistic test and T-statistic test by the significant level of 5%.

The result of the F-statistic test shows that there is an influence of ERM implementation simultaneously by using leverage and ROA on firm value. The test shows that there is an influence of ERM implementation partially on firm value. Meanwhile, the result of the T-statistic test shows that leverage and ROA has no influence on firm value."

"Tesis ini membahas pengaruh penerapan Basel dan Good Corporate Governance terhadap Manajemen Risiko pada PT. Bank Negara Indonesia (Persero) Tbk. Penelitian ini adalah penelitian deskriptif analitis, dengan melakukan survei menggunakan kuesioner dan wawancara untuk mengumpulkan data dan informasi dari responden. Kesimpulan dari hasil penelitian ini adalah Basel dan Good Corporate Governance mempengaruhi Manajemen Risiko dan memiliki hubungan yang positif secara simultan.

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The focus of this study is Basel and Good Corporate Governance, and how they affect Risk Management in PT. Bank Negara Indonesia (Persero) Tbk. This is an analytical descriptive research, by survey method using questionnaires to collect prime data and information from respondents. The result of hypothesis test shows that Basel and Good Corporate Governance positively and significantly related to implementation of Risk Management."

"Analisa mengenai penerapan audit berbasis risiko (Risk Based Audit) oleh kepatuhan intemal pada perusahaan bank dengan studi kasus pada PT Bank Negara Indonesia (Persero) Tbk dalam tesis ini dilakukan dengan cara sebagai berikut: (1) Menganalisa terhadap tahapan risk assessment dalam risk based audit (2) Menganalisa terhadap identifikasi dan kesesuaian risk factor yang digunakansebagai representasi indikator-indikator dalam menetapkan tingkat risiko dari auditable activities. (3) Menganalisa terhadap perhitungan risk score dalam risk based audit. Kepatuhan internal BNI menggunakan pengertian dan maksud review dengan lebih luas, maka terminologi review menjadi dapat disamakan dengan audit dan bukan dalam pengertian yang terbatas sebagai bagian dari prosedur audit lagi

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Analysis on risk based audit implementation by intemal compliance in the company bank, case study in PT Bank Negara Indonesia (Persero) Tbk in this thesis was performed by the following means: (1) Analyzing risk assessment stage in risk based audit (2) Analyzing the identification and appropriateness of risk factor used as indicators represcntative in determining risk level of the auditable activities (3) Analyzing risk score calculation in risk based audit. For the internal compliance BNI uses the understanding and meaning of review in broader term thus review terminology may be equalized with audit and not in its limited meaning as part of another audit procedure."

"Penelitian bertujuan untuk mengetahui bagaimana implementasi dari Internal Control over Financial Reporting (ICOFR) pada PT Garuda Indonesia (Persero), Tbk. dari tahun 2012 sampai 2020, dan apakah permasalahan terjadi di disebabkan oleh pengendalian internal. Adanya pelanggaran atas pengakuan pendapatan pada laporan keuangan tahun buku 2018 yang tidak sesuai Pernyataan Standar Akuntansi Keuangan (PSAK) dan penyajian kembali atas laporan keuangan tahun 2012 dan 2013 karena melakukan transaksi akuisisi atas PT Angkasa Pura I per akhir 2013. Untuk mencegah pelaporan keuangan yang kurang baik, maka motivasi peneliti ingin mengetahui pengendalian internal perusahaan berdasarkan element pada Internal Control over Financial Reporting (ICOFR). Metode mengunakan analisis data sekunder yang diambil dari laporan tahunan perusahaan selama periode 2012 – 2020. Analisis mengunakan metode manual content analysis, dimana memberikan skor atas perngendalian internal yang dimiliki berdasarkan kerangka Internal Control over Financial Reporting (ICOFR) yang diterbitkan oleh COSO. Dari hasil analisis implementasi Internal Control over Financial Reporting (ICOFR) di PT Garuda Indonesia (Persero), Tbk. Menunjukkan bahwa Internal Control over Financial Reporting (ICOFR) telah diimplementasikan, namun belum dalam implementasi yang sempurna. Elemen pengendalian risiko dan informasi dan komunikasi memiliki tren meningkat dari tahun 2012-2020 yang artinya PT Garuda Indonesia (Persero), Tbk. secara konsisten mengungkapkan bahwa informasi diproses dan didistribusikan secara tepat waktu dan sesuai dengan aturan yang berlaku, perusahaan konsisten dalam hal memiliki unit kerja yang mengimplementasikan majemen risiko, dan manajemenn sudah mempertimbangkan efektivitas dan efisiensi.

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This study aims to find out how the implementation of Internal Control over Financial Reporting (ICOFR) at PT Garuda Indonesia (Persero) Tbk from 2012 to 2020, and whether problems occur because of internal control. There is a violation of revenue recognition in the financial statements of PT Garuda Indonesia (Persero) Tbk for the 2018 financial year which is not in accordance with Accounting Standards and restatements of 2012 and 2013 book because PT Garuda Indonesia (Persero) acquired transaction of PT Angkasa Pura I at the end of 2013. To prevent poor financial reporting, the motivation of the researcher is to know the company's internal control based on the elements in the Internal Control over Financial Reporting (ICOFR). The method uses secondary data analysis taken from the company's annual report for the period 2012 – 2020. The analysis uses the manual content analysis method, which provides a score for internal control based on the Internal Control over Financial Reporting (ICOFR) framework published by COSO. The analysis of implementation Internal Control over Financial Reporting (ICOFR) at PT Garuda Indonesia (Persero) Tbk Indicates that has been implemented but is not yet fully implemented. Elements of risk control and information and communication have an increasing trend from 2012-2020 which means PT Garuda Indonesia (Persero), Tbk. consistently discloses that information is processed and distributed in a timely manner and in accordance with applicable regulations, the company is consistent in terms of having a work unit that implements risk management, and the management has considered effectiveness and efficiency. Cases at PT Garuda Indonesia (Persero), Tbk can be caused by lack of control environment, activities control, and supervision which causes weak internal controls on these elements."

"Fungsi utama dari perbankan di Indonesia adalah menyalurkan dana kepada masyarakat berupa kredit. Dalam menjalakan fungsi tersebut perbankan haruslah mengambil risiko untuk mempertahankan keuntungan mereka dan untuk memenuhi peran mereka dalam perekonomian. Salah satu yang perlu dilakukan oleh bank adalah untuk mengatur manajemen risiko tersebut agar dapat mengover risiko kredit tersebut. Kredit Small Medium Enterprise merupakan salah satu segmen kredit yang merupakan pasar potensial tinggi untuk industri jasa keuangan, terutama bank untuk menyediakan akses ke pembiayaan. Hingga saat ini, metode yang sering digunakan untuk mengukur risiko kredit adalah dengan menggunakan metode yang mengacu pada ketentuan Bassel II. Penelitian ini menggunakan metode CreditRisk+ untuk mengukur risiko kredit Small Medium Enterprise di PT. Bank Mandiri (Persero) Tbk selama periode Januari 2016 sampai Desember 2018. Metode ini menghasilkan nilai expected loss, unexpected loss, dan economic capital. Dalam penelitian ini digunakan backtesting dan validasi menggunakan Loglikehood Ratio (LR) tes dan mendapatkan hasil metode CreditRisk+ cukup valid untuk mengukur risiko kredit.

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The main function of banks in Indonesia is to channel funds to the public in the form of credit. In carrying out these functions banks must take risks to maintain their profits and to fulfill their role in the economy. The important thing to do by banks is to manage risk management to cover credit risk. Small Medium Enterprise loans are one of the credit segments which is a high potential market for the financial services industry, especially banks to provide access to financing. Nowadays, the method often used to measure credit risk is to use a method that refers to the provisions of Bassel II. This study uses the CreditRisk + method to measure the risk of Small Medium Enterprise credit at PT. Bank Mandiri (Persero) Tbk during the period of January 2016 to December 2018. This method produces expected loss, unexpected loss, and economic capital. In this study used backtesting and validation using the Loglikehood Ratio (LR) test and getting the results of the CreditRisk + method is valid for measuring credit risk."