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"Penelitian ini bertujuan untuk meneliti pengaruh aktivitas lindung nilai terhadap biaya utang perusahaan dan sumber manfaat lindung nilai melalui asimetri informasi, biaya keagenan dan risiko finansial. Penelitian ini mengunakan sampel yang meliputi 38 perusahaan di Indonesia pada periode 2009-2013. Melalui regresi data panel, hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan dari lindung nilai terhadap biaya utang perusahaan. Untuk penelitian terkait sumber dampak lindung nilai, terlihat bahwa terdapat pengaruh yang tidak signifikan dari perubahan asimetri informasi dan biaya keagenan terhadap dampak lindung nilai pada biaya utang perusahaan. Di sisi lain, terlihat adanya dampak yang signifikan dari perubahan risiko finansial dan biaya keagenan akibat aktivitas lindung nilai terhadap biaya utang perusahaan.

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This research aims to examine the impact of corporate hedging on the cost of debt and the sources of hedging benefits through information asymmetry, agency costs and financial risk. This research uses sample from 38 companies in Indonesia within period of 2009-2013. By using panel data regression, the result of this study discovers that corporate hedging has a significant impact on the cost of debt. The research also finds that there are no significant impact of information asymmetry and agency cost as the source of the benefit of hedging on cost of debt. On the other side, there is significant impact of financial risk as a source of hedging benefits on the cost of debt."

"Penelitian ini merancang strategi penanganan risiko pada Pusat Administrasi Program (PAP) Vokasi UI. Tujuannya adalah mengusulkan rancangan penerapan manajemen risiko pada PAP Vokasi UI dalam rangka pemenuhan persyaratan ISO 9001:2015 terkait sertifikasi yang ditargetkan diraih pada tahun 2016. Penelitian ini dilakukan dengan menggunakan kerangka kerja manajemen risiko ISO 31000:2009 dimana pada penelitian ini dilakukan identifikasi risiko yang terangkum pada risk breakdown structure dan didapatkan sebanyak 64 risiko dari 18 prosedur pelayanan. Setelah itu, dilakukan analisis risiko operasional yang mungkin terjadi di PAP Vokasi UI untuk menentukan tingkat risiko yang akan diprioritaskan pada perancangan strategi penanganan risiko dan didapatkan sebanyak 18 risiko dengan tingkat rendah, 35 risiko dengan tingkat sedang, dan 11 risiko dengan tingkat tinggi. Hasil dari penelitian ini adalah rancangan penerapan manajemen risiko berupa strategi penanganan risiko sesuai tingkat risiko (rendah, sedang dan tinggi) dimana terdapat secara kumulatif 62 risiko dengan strategi mitigate, 9 risiko dengan strategi transfer, dan 7 risiko dengan strategi accept.

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This research focuses on designing risk management strategy in Pusat Administrasi Program (PAP) Vokasi UI. The main objective of this research is to propose risk management implementation plan in PAP Vokasi UI in order to fulfill the ISO 9001:2015 requirements relating to the certification which is intended to be achieved in 2016. This research is done using risk management framework ISO 31000:2009. As concluded in the risk breakdown structure, a risk identification process is done in this research, resulting in the identification of 64 risks from 18 service procedures. An analysis on possible operational risks is done afterwards to determine the risk level to be prioritized in risk management strategy planning. This analysis shows that there are 18 low-level risks, 35 medium-level risks and 11 high-level risks. The result of this research is risk management implementation plan, which is risk management strategy according to the risk level (low, medium and high) in which there are cumulatively 62 risks with mitigate strategy, 9 risks with transfer strategy and 7 risks with accept strategy."

"Layanan jaringan komunikasi Anjungan Tunai Mandiri (ATM) sangat vital perannya dalam bisnis perbankan. ATM saat ini bukan lagi hanya merupakan layanan nilai tambah (added value service) dari perbankan retail tetapi telah menjadi kebutuhan bagi nasabah. Kehandalan dan ketersediaan infrastuktur jaringan komunikasi menjadi pondasi bagi penyampaian suatu layanan perbankan yang bersifat online sehingga failure pada jaringan komunikasi ATM menyebabkan layanan ATM tidak dapat dipergunakan (out of service). Untuk menurunkan risiko kegagalan jaringan komunikasi ATM, pada penelitian ini dibuat suatu optimasi yang dapat dijadikan acuan dalam proses perencanaan perluasan (deployment) jaringan baru untuk menurunkan risiko operasional jaringan komunikasi perbankan multi-provider. Prinsip kerja dari optimasi yang dilakukan adalah memaksimalkan nilai harapan pencapaian service level sekaligus menurunkan tingkat risiko gangguan sentral. Optimasi dilakukan dengan memetakan provider dan jenis teknologinya di masing-masing area dengan cara yang paling efektif sehingga diharapkan dapat mencapai kinerja tertinggi. Dengan acuan data performansi jaringan komunikasi Bank X selama tahun 2014, optimasi yang dilakukan dapat menaikkan nilai harapan pencapaian service level hingga + 3,82%.

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Communications network service of Automated Teller Machine (ATM) has a very vital role in the banking business. ATM today is no longer just a value-added service (value added service) of retail banking, but has become a necessity for customers. Reliability and availability of communications network infrastructure becomes the foundation for the delivery of a service that is online banking so that failure on the ATM communications network causes the ATM service can not be used (out of service). To reduce the risk of failure of the ATM communications network, in this study, an optimization designed to serve as a reference in the planning process of expansion (deployment) new network to reduce operational risk communications network on banks that have multiple providers.

The working principle of this optimization is to maximize the expected value of the achievement of service levels while lowering the risk level of the central interference. Optimization is achieved by mapping provider and the type of technology in their respective areas with the most effective ways that are expected to achieve the highest performance. With reference to the performance of data communication networks X Bank during 2014, this concept is expected can increase the value of expected value of service level to + 3.82%"

"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."

"Implementasi sistem ERP merupakan satu dari tiga COTS yang menjadi program strategis Bank Indonesia. Sistem ERP akan menggantikan beberapa aplikasi yang saat ini digunakan untuk mendukung proses bisnis. Horizontal silo pada proses bisnis dan aplikasi serta keragaman infrastruktur pendukung menjadi permasalahan dalam layanan sistem informasi. Tujuan implementasi sistem ERP adalah adopsi praktek terbaik dalam proses bisnis.Implementasi ERP dapat meningkatkan akurasi dan konsistensi data, namun memiliki berbagai risiko dalam proses akuisisinya. Tingkat utilisasi sistem informasi pada organisasi berpeluang meningkatkan risiko, sehingga penting untuk menjalankan manajemen risiko. Tujuan organisasi menjalankan manajemen risiko adalah menjaga organisasi tetap dapat berkontribusi kepada bangsa dan negara.Tujuan dari karya akhir ini adalah menyusun profil risiko dan rekomendasi pengendalian pada implementasi sistem ERP. Kerangka kerja yang digunakan pada penelitian ini adalah kerangka kerja manajemen risiko enterprise ISO 31000:2018.Data yang digunakan dalam analisis risiko didapat dari Focus Group Discussion (FGD), wawancara dan dokumen pelaksanaan proyek. Hasil analisis terhadap daftar risiko menyatakan bahwa terdapat 19 risiko, diataranya 17 dapat diterima, satu risiko dihindari dan satu risiko dialihkan ke pihak ketiga. Dari 19 risiko tersebut, dukungan satuan kerja bisnis, kebijakan adopsi best practice, komunikasi internal dan eksternal, sistem ERP sesuai kebutuhan bisnis, system implementor yang kompeten merupakan pengendalian yang memiliki nilai signifikan terhadap penurunan tingkat risiko implementasi sistem ERP.

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ABSTRACTThe implementation of an ERP system is one of the three COTS that are Bank Indonesias strategic programs. The ERP system will replace several applications that are currently used to support business processes. Horizontal silos in business processes and applications and the diversity of supporting infrastructure are problems in information system services. The purpose of implementing an ERP system is the adoption of best practices in business processes.ERP implementation can improve the accuracy and consistency of data, but has various risks in the acquisition process. The level of information system utilization in organizations has the opportunity to increase risk, so it is important to run risk management. The aim of the organization to run risk management is to keep the organization able to contribute to the nation and the country.The purpose of this final paper is to develop a risk profile and control recommendations on the implementation of an ERP system. The framework used in this study is the ISO 31000: 2018 Enterprise Risk Management.The data used in risk analysis is obtained from Focus Group Discussion (FGD), interviews and project implementation documents. The results of the analysis of the risk register state that there are 19 risks, 17 can be accepted, one risk is avoided and one risk is transferred to a third party. Of the 19 risks, the support of business units, best practice adoption policies, internal and external communications, ERP systems according to business needs, competent implementor systems are controls that have a significant value in reducing the risk level of ERP system implementation."

"ABSTRAKAudit internal di dalam proses manajemen risiko perusahaan memiliki peran penting dalam memberikan assurance atas risiko-risiko yang dihadapi oleh perusahaan. Peran penting ini perlu diikuti dengan pemahaman audit internal sendiri akan perannya dalam proses manajemen risiko. Pemahaman ini penting dikarenakan adanya batasan-batasan sejauh mana audit internal boleh mengambil peran sehingga tidak bertumpuk dengan tugas dari manajemen. Di dalam penelitian ini, akan mencari tahu mengenai sejauh mana pemahaman audit internal dalam sebuah perusahaan, yaitu PT Sucofindo, akan perannya dalam proses manajemen risiko. Penelitian ini akan menggunakan kuesioner dan juga wawancara, dengan responden auditor yang ada di PT Sucofindo, sebagai metode untuk pengambilan data. Kondisi PT Sucofindo yang masih dalam proses transisi atas pemecahan antara Satuan Pengawasan Intern Unit Manajemen Risiko, membuat masih banyak kebingungan atas perannya dalam proses manajemen risiko. Masih ada peran yang seharusnya dilakukan oleh manajemen dianggap sebagai tanggung jawab dari Satuan Pengawasan Intern dan sebaliknya. Penelitian ini, memberikan kesimpulan bahwa, masih perlunya pemberian pemahaman atas peran Satuan Pengawasan Intern dalam proses manajemen risiko dalam PT Sucofindo, agar proses manajemen risiko dapat berjalan lebih baik lagi.

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ABSTRAKInternal audit within a company has an important role in providing assurance on the risks faced by the company. This important role needs to be followed by a comprehension of its role in the risk management process. This comprehension is important because of the limitations on the extent to which internal audit may take a role so as not to overlap with the task of management. This research will look out about the extent to which the understanding of internal audit within a company, PT Sucofindo, will be its role in the risk management process. This study will use questionnaires and interviews, with the respondents of auditors in PT Sucofindo, as a method for data retrieval. The condition of PT Sucofindo, which is still in the process of transition between the Internal Audit Unit and an independent Risk Management Unit, makes a lot of confusion over its role in the risk management process. There is still a role of management, that auditors think as the responsibility of the Internal Audit Unit and vice versa. This study concludes that there is still a need an improvement to understand the role of the Internal Audit Unit in the risk management process in PT Sucofindo, in order for the risk management process to proceed even better. "