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"Penelitian ini bertujuan menganalisis peran internal internal auditor dalam pengendalian internal dan manajemen risiko PT. Reasuransi ABC, serta memberikan saran perbaikan untuk meningkatkan peran internal audit dalam manajemen risiko sehingga dapat meningkatkan pengendalian internal PT. Reasuransi ABC. Penelitian ini menggunakan metode deskriptif kualitatif. Metode tersebut menjelaskan peran audit internal PT. Reasuransi ABC dalam pengendalian internal dan manajemen risiko yang dinilai berdasarkan ISO 31000:2009, COSO-ERM Integrated Framework dan standar internasional praktik profesional audit internal (IPPF) oleh Institut Auditor Internal (IIA). Hasil analisis menunjukkan audit internal telah melakukan perannya dalam membantu manajemen mencapai tujuan, visi, dan misinya dengan aktivitasnya yaitu melakukan penilaian atau asurans dan konsultasi terhadap pengendalian internal dan manajemen risiko perusahaan. Namun, Teknis penilaian atau asurans dan konsultasi audit internal PT. Reasuransi ABC saat ini masih perlu ditingkatkan mulai dari perencanaan audit sampai tindak lanjut hasil audit. Peran audit internal dalam pengendalian internal juga perlu ditingkatkan terutama dalam aktivitas operasional PT. Reasuransi ABC. Audit internal juga melakukan perannya dalam manajemen risiko perusahaan yaitu menilai dan memberikan evaluasi serta rekomendasi proses manajemen risiko namun perlu ditingkatkan komunikasi, konsultasi, dan koordinasi serta implementasi proses implementasi manajemen risiko PT. Reasuransi. Sehingga, diharapkan audit internal berperan sebagai lini pertahanan ketiga. Audit internal PT. Reasuransi ABC nantinya hanya melakukan pemeriksaan terhadap risiko-risiko signifikan dan proses manajemen risiko menjadi dasar pelaksanaan audit dalam Risk Based Internal Audit (RBIA).

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This study aims to analyze role of internal audit in internal control and risk management of PT. Reinsurance ABC, as well as provide suggestions for improvement the role of internal audit in risk management. This study used descriptive qualitative method. The method explains role of internal audit in internal control and risk management is assessed based on ISO 31000:2009, COSO-ERM Integrated Framework and International Standards of Internal Audit Professional Practice (IPPF) by Institute of Internal Auditors (IIA). The results of the analysis show that the internal audit has carried out their role in helping management achieve company's goals, vision and mission with their activities that conduct an assessment or assurance and do consulting on internal control and risk management of the company. However, the technical assessment or assurance and internal audit's consultation of PT. Reinsurance ABC currently still needs to be improved starting from audit planning to follow-up the audit results. The role of internal audit in internal control also needs to be improved, especially in the operational activities of PT. Reinsurance ABC. Internal audit also carries out their role in corporate risk management, they asses and provide evaluations and recommendations on risk management processes, but their role needs to be improved in communication, consultation and coordination regarding the process and implementation of risk management at PT. Reinsurance ABC. Thus, internal audit will be expected to act as the third line of defense. PT. Reinsurance ABC will only examine significant risks and use the risk management process as the basis for conducting audit in Risk Based Internal Audit (RBIA)."

"Kegiatan eksplorasi produksi minyak dan gas bumi (migas) di Lapangan Arjuna milik PT XYZ dimulai sejak tahun 1970an. Sejumlah 192 pipa penyalur bawah laut di lapangan ini masih aktif beroperasi sebagai alat transportasi migas dan 75% diantaranya sudah berumur lebih dari 25 tahun. Sekitar 17 kasus kebocoran pipa bawah laut di Lapangan Arjuna terjadi setiap tahunnya dan sebagian besar kasus terjadi pada pipa-pipa tua. Kejadian ini memberikan dampak yang cukup signifikan baik dari sisi keselamatan, lingkungan maupun bagi kegiatan operasi dan produksi migas. Program pemeliharaan pipa-pipa bawah laut ini membutuhkan biaya dan sumber daya cukup besar. Oleh karena itu, prioritisasi program ini harus diberikan pada pipa-pipa berisiko tinggi agar risiko kebocoran pipa dapat segera diturunkan. Penelitian ini bertujuan untuk melihat profil risiko 10 pipa penyalur utama minyak dan gas bawah laut di Laut Jawa yang sudah tua dan membuat program pemeliharaannya. Konsep manajemen risiko ISO 31000: 2009 digunakan dalam penelitian ini fokus pada tahapan kajian risiko (risk assessment) dan penanganan risiko (risk treatment). Pada tahapan kajian risiko, metode yang digunakan adalah metode indeks Kent Muhlbauer dikombinasikan dengan metode kajian risiko PT. XYZ dengan matriks. Metode indeks Ken Muhlbauer menggunakan empat indeks untuk menghitung potensi kegagalan sistem pipa bawah laut yaitu indeks kerusakan pihak ketiga, indeks korosi, indeks desain, dan indeks kesalahan operasi, dilanjutkan dengan analisis dampak kebocoran (Leak Impact Factor). Kemudian dilakukan perhitungan probability of failure dan consequence of failure yang dimapping pada matriks penilaian risiko perusahaan. Kajian risiko dengan kedua metode ini menghasilkan peringkat risiko (risk rangking) dan nilai risiko relatif untuk kemudian digunakan sebagai basis penentuan tingkat risiko dan prioritisasi program pemeliharaan kesepuluh pipa penyalur. Hasil akhir kajian risiko 10 pipa bawah laut utama di Laut Jawa menunjukkan ada enam pipa berisiko tinggi yang perlu diturunkan risikonya ke tingkat yang dapat diterima. Tahapan penanganan risiko dimulai dengan membuat program pemeliharaan enam pipa berisiko tinggi berdasarkan indeks paling kritikal yang dihasilkan dari penilaian risiko, yaitu korosi. Ada 10 tindakan pencegahan dan 2 tindakan mitigasi sebagai usulan program yang harus dikomunikasikan kepada pihak yang berkepentingan agar risiko kebocoran pipa penyalur utama dapat dikurangi. Salah satu tindakan pencegahan kebocoran yang diusulkan adalah penggantian pipa penyalur 16 MOL M-J sebagai prioritas utama.

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Oil and gas exploration and production activities in the Arjuna Field, Java Sea, owned by PT XYZ began in the 1970s. A total of 192 subsea pipelines in this field are still being operated to transport oil and gas product and 75% of them are over 25 years old. There are around 17 cases of subsea pipeline incident at Arjuna Field per year which occur mainly in the 25`s year old pipelines. The incident has a significant impact in terms of safety, environment and oil and gas bussiness. Maintenance program for these pipelines require expensive cost and resources thus need prioritization. The aims of this research is to assess risk profile of aging 10 subsea oil and gas pipelines in PT. XYZ and provide risk mitigation action plan. The Kent Muhlbauers index method is used combined with companys risk matrix method. The index method uses four indexes related to the failure of the subsea pipeline system: the third-party damage index, corrosion index, design index, and incorrect operations index for probability assessment, continue with consequence assessment using leak impact factor. Then its converted to probability of failure (PoF) and consequence of failure (CoF). The calculations and mapping results risk ranking and relative risk which is used as a basis of pipeline maintenance program prioritization. The final risk assessment result of subsea pipeline in PT. XYZ shows six high risk pipelines which require risk reduction action plan to reduce the risk into acceptable level. The pipeline maintenance program is made based the most critical index, corrosion, resulting from the assessment. The program proposes 10 preventive and 2 mitigation measures that must be communicated to each responsible parties so that risk of hydrocarbon leak can be minimized. The replacement of 16 MOL M-J is proposed as a top priority of pipeline replacement program."

"A wealth of international case studies illustrating current issues and emerging best practices in enterprise risk managementDespite enterprise risk management?s relative newness as a recognized business discipline, the marketplace is replete with guides and references for ERM practitioners. Yet, until now, few case studies illustrating ERM in action have appeared in the literature. One reason for this is that, until recently, there were many disparate, even conflicting definitions of what, exactly ERM is and, more importantly, how organizations can use it to utmost advantage. With efforts underway, internationally, to mandate ERM and to standardize ERM standards and practices, the need has never been greater for an authoritative resource offering risk management professionals authoritative coverage of the full array of contemporary ERM issues and challenges. Written by two recognized international thought leaders in the field, ERM-Enterprise Risk Management provides that and much more. Packed with international cases studies illustrating ERM best practices applicable across all industry sectors and business models Explores contemporary issues, including quantitative and qualitative measures, as well as potential pitfalls and challenges facing today?s enterprise risk managers Includes interviews with leading risk management theorists and practitioners, as well as risk managers from a variety of industries An indispensable working resource for risk management practitioners everywhere and a valuable reference for researchers, providing the latest empirical evidence and an exhaustive bibliography "-- Provided by publisher."

"Penelitian ini bertujuan untuk menganalisis pengaruh signifikan penerapan Enterprise Risk Management (ERM) terhadap profitabilitas perusahaan asuransi umum di Indonesia selama periode 2019–2023 dan menjelaskan hubungan antara kualitas pengungkapan ERM (ERM disclosure) dalam laporan tahunan dengan kinerja keuangan perusahaan asuransi umum di Indonesia. Penelitian ini menggunakan metode pendekatan regresi data panel dengan menganalisis 37 perusahaan asuransi umum di Indonesia yang tercatat pada Otoritas Jasa Keuangan antara tahun 2019 - 2023 sebagai sampel penelitian. ROA merupakan variabel dependen dalam penelitian yang merepresentasikan kinerja keuangan. Variabel independen dalam penelitian ini di Enterprise Risk Management (ERM). Adapun hasil penelitian ini menunjukkan bahwa tidak adanya pengaruh signifikan dari variabel Enterprise Risk Management terhadap Return on Assets (ROA) pada perusahaan asuransi umum di Indonesia periode waktu 2019 – 2023, selain itu tingkat pengungkapan ERM melalui laporan tahunan memiliki hubungan negatif dengan kinerja keuangan perusahaan asuransi umum di Indonesia, dengan menggunakan ROA sebagai ukuran. Penelitian ini diharapkan dapat memberikan masukan dalam merumuskan kebijakan yang mendorong penerapan ERM secara lebih menyeluruh dan strategis di industri asuransi umum.

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This study aims to analyze the significant effect of Enterprise Risk Management (ERM) implementation on the profitability of general insurance companies in Indonesia during the period 2019–2023 and to explain the relationship between the quality of ERM disclosure in annual reports and the financial performance of general insurance companies in Indonesia. This study uses a panel data regression approach by analyzing 37 general insurance companies in Indonesia listed with the Financial Services Authority between 2019 and 2023 as the research sample. ROA is the dependent variable in this study, representing financial performance. The independent variable in this study is Enterprise Risk Management (ERM). The results of this study indicate that there is no significant influence of the Enterprise Risk Management variable on Return on Assets (ROA) in general insurance companies in Indonesia during the period 2019–2023. Additionally, the level of ERM disclosure through annual reports has a negative relationship with the financial performance of general insurance companies in Indonesia, using ROA as a measure. This study is expected to provide insights for formulating policies that encourage the more comprehensive and strategic implementation of ERM in the general insurance industry."

"Penelitian ini bertujuan untuk melakukan evaluasi terhadap kesiapan penerapan manajemen risiko pada PT XYZ. Evaluasi tersebut dilakukan berdasarkan elemen internal dari komponen learn GRC Capability Model. PT XYZ merupakan salah satu perusahaan penyedia produk sistem keamanan yang terintegrasi di Indonesia yang masih termasuk dalam kategori medium enterprise. Dalam waktu 3 tahun, perusahaan akan melakukan ekspansi bisnis dan perusahaan perlu memastikan kesiapannya dalam menerapkan manajemen risiko sebelum ekspansi dilakukan. Tinjauan literatur penelitian ini akan berfokus pada elemen internal dari komponen learn GRC Capability Model yang kemudian dihubungkan dengan COSO ERM 2017. Pengumpulan data dan fakta yang dibutuhkan untuk melakukan penilaian akan dilakukan melalui proses wawancara dan observasi. Data dan fakta yang diperoleh dianalisis dengan elemen internal dari komponen learn GRC Capability Model. Temuan mendasar pada penelitian ini adalah PT XYZ dinilai belum siap untuk menerapkan manajemen risiko karena ada beberapa hal mendasar yang harus diperbaiki oleh perusahaan seperti struktur organisasi perusahaan, ketidakpuasan karyawan, dan konflik pada direksi perusahaan.

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This study aims to evaluate how is the readiness to implement risk management at PT XYZ. This evaluation caried out based on the internal element of learn component from GRC Capability Model. PT XYZ is one of the companies providing integrated security system products in Indonesia which still included in the medium enterprise category. In a relative shot time, PT XYZ is going to expand its business in 3 years and before it, the company needs to make sure about its readiness to implement risk management before the expansion is carried out. This research literature review will focus on the internal element of learn component from GRC Capability Model, which is linked to COSO ERM 2017. The collection of data and facts needed to conduct assessment will be carried out through interview and observation process. The data and facts obtained were analysed with the internal element of learn component from GRC Capability Model. The basic findings of the study indicate that PT XYZ is not ready to implement risk management because there are some basic things that must be improved by the company such as organizational structure, employee dissatisfaction, and conflict at company’s directors."

"A wealth of international case studies illustrating current issues and emerging best practices in enterprise risk managementDespite enterprise risk management?s relative newness as a recognized business discipline, the marketplace is replete with guides and references for ERM practitioners. Yet, until now, few case studies illustrating ERM in action have appeared in the literature. One reason for this is that, until recently, there were many disparate, even conflicting definitions of what, exactly ERM is and, more importantly, how organizations can use it to utmost advantage. With efforts underway, internationally, to mandate ERM and to standardize ERM standards and practices, the need has never been greater for an authoritative resource offering risk management professionals authoritative coverage of the full array of contemporary ERM issues and challenges. Written by two recognized international thought leaders in the field, ERM-Enterprise Risk Management provides that and much more. Packed with international cases studies illustrating ERM best practices applicable across all industry sectors and business models Explores contemporary issues, including quantitative and qualitative measures, as well as potential pitfalls and challenges facing today?s enterprise risk managers Includes interviews with leading risk management theorists and practitioners, as well as risk managers from a variety of industries An indispensable working resource for risk management practitioners everywhere and a valuable reference for researchers, providing the latest empirical evidence and an exhaustive bibliography "-- Provided by publisher."

"A wealth of international case studies illustrating current issues and emerging best practices in enterprise risk managementDespite enterprise risk management?s relative newness as a recognized business discipline, the marketplace is replete with guides and references for ERM practitioners. Yet, until now, few case studies illustrating ERM in action have appeared in the literature. One reason for this is that, until recently, there were many disparate, even conflicting definitions of what, exactly ERM is and, more importantly, how organizations can use it to utmost advantage. With efforts underway, internationally, to mandate ERM and to standardize ERM standards and practices, the need has never been greater for an authoritative resource offering risk management professionals authoritative coverage of the full array of contemporary ERM issues and challenges. Written by two recognized international thought leaders in the field, ERM-Enterprise Risk Management provides that and much more. Packed with international cases studies illustrating ERM best practices applicable across all industry sectors and business models Explores contemporary issues, including quantitative and qualitative measures, as well as potential pitfalls and challenges facing today?s enterprise risk managers Includes interviews with leading risk management theorists and practitioners, as well as risk managers from a variety of industries An indispensable working resource for risk management practitioners everywhere and a valuable reference for researchers, providing the latest empirical evidence and an exhaustive bibliography "-- Provided by publisher."

"A wealth of international case studies illustrating current issues and emerging best practices in enterprise risk managementDespite enterprise risk management?s relative newness as a recognized business discipline, the marketplace is replete with guides and references for ERM practitioners. Yet, until now, few case studies illustrating ERM in action have appeared in the literature. One reason for this is that, until recently, there were many disparate, even conflicting definitions of what, exactly ERM is and, more importantly, how organizations can use it to utmost advantage. With efforts underway, internationally, to mandate ERM and to standardize ERM standards and practices, the need has never been greater for an authoritative resource offering risk management professionals authoritative coverage of the full array of contemporary ERM issues and challenges. Written by two recognized international thought leaders in the field, ERM-Enterprise Risk Management provides that and much more. Packed with international cases studies illustrating ERM best practices applicable across all industry sectors and business models Explores contemporary issues, including quantitative and qualitative measures, as well as potential pitfalls and challenges facing today?s enterprise risk managers Includes interviews with leading risk management theorists and practitioners, as well as risk managers from a variety of industries An indispensable working resource for risk management practitioners everywhere and a valuable reference for researchers, providing the latest empirical evidence and an exhaustive bibliography "-- Provided by publisher."