KONSTRUKSI SOSIAL MANAJEMEN RISIKO PENGANGGARAN PEMERINTAH DAERAH

Robinson, Robinson KONSTRUKSI SOSIAL MANAJEMEN RISIKO PENGANGGARAN PEMERINTAH DAERAH. In: SIMPOSIUM NASIONAL AKUNTANSI XXII.

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Abstract

Implementation of risk management at the local government level, especially in the budgeting process, has not been a serious concern and has not been managed in a structured manner, so that accountability for risk is low. Most previous research on risk management is a concept that is applied to private sector organizations such as banking and capital markets. Several other studies on risk management in the public sector show that the application of these concepts is very important. Almost all of those studies use a positivist paradigm, so there are still few risk management studies that are discussed and analyzed with other paradigms such as interpretive or critical. The purpose of this study is to uncover in full and in-depth the practice of risk management in budgeting in accordance with the socio-political and cultural context in regional government. Using a qualitative approach with interpretive phenomenology, this study analyzes data from in-depth interviews with interpretive phenomenological analysis (IPA) methods. The data analysis in this study produced three main themes which were the social constructs of budget risk management, namely awareness of potential risks in budgeting; commitment to rules/standards in budgeting; and leadership and culture. Awareness of potential risks in budgeting is the foundation of commitment with rules/standards in budgeting. This means that the commitment of the parties involved in budgeting to rules/standards is largely determined by an awareness of potential risks. Realizing the potential risks in budgeting such as political risk and financial risk will encourage these parties to implement budgeting rules/standards. This is done to anticipate the negative impacts of these risks. While leadership and culture act as a roof that overshadows the implementation of commitments to rules/standards in budgeting. Thus, leadership and culture play a role in guaranteeing and encouraging all parties involved in the budgeting process, to submit and obey the laws and regulations related to budgeting.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Department of Accounting
Depositing User: Septi Septi
Date Deposited: 04 Jun 2020 02:49
Last Modified: 04 Jun 2020 02:49
URI: http://repository.unib.ac.id/id/eprint/21201

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