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"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."

"Tujuan dari penelitian ini adalah untuk mengidentifikasi dan memitigasi risiko ndash; risiko rantai pasok yang ada pada proses pembelian bahan baku kosmetik di PT Mandom Indonesia, Tbk. Penelitian menggunakan pendekatan COSO Enterprise Risk Management ERM 2004 dengan metode penelitian studi kasus. Data primer yang diperoleh melalalui wawancara dengan Senior Leader Departemen Purchasing, General Manager Bagian Produksi, Manager Bagian Sales Planning, dan General Manager Warehouse. Data sekunder yang diperoleh dari dokumentasi perusahaan, laporan keuangan, atau laporan tahunan perusahaan dan informasi perusahaan yang berasal dari internet. Hasil dari penelitian ini menunjukan bahwa terdapat 27 risiko rantai pasok yang terbagi menjadi 6 jenis risiko yaitu: risiko sumber daya manusia, produktivitas, penjualan, pengadaan bahan baku, penerimaan bahan baku dan pengawasan gudang, risiko kualitas dan risiko sistem. Perhitungan penilaian setiap risiko didasarkan pada tingkat dampak dan kerentanan terkait dengan dampak dan peluang keterjadian. Berdasarkan tingkat risiko dan dampak yang berpengaruh terhadap perusahaan, maka mitigasi risiko diprioritaskan pada risiko kekurangan produk yang diminta oleh konsumen, ketidaksesuaian jumlah barang datang dengan jumlah pesanan dari supplier dan penerimaan bahan baku dan pengawasan gudang.

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The purpose of this research is to identify and mitigate supply chain risks of raw materials purchasing process in PT Mandom Indonesia, Tbk. This research used COSO Enterprise Risk Management ERM 2004 approach with study case method. Primary data collected through interviews with Senior Leader of Department Purchasing, General Manager of Production Division, Sales Manager Planning, and General Manager of Warehouse. Secondary data obtained from company documentation, annual reports, and internet.

The result of this research show there are 27 risks of supply chain, which divided in 6 type, that are human resource risks, productivity, sales, raw materials procurement and warehouse supervision, quality risks and system risks. Risks assessment calculation based on level of impact and vulnerability which depends on impact and the likelihood. From the calculation, the risks which have on top priority mitigation are lack of customer demand, unmatched raw materials quantity, receiving and warehouse supervision."

"Laporan magang ini membahas mengenai analisis pengendalian internal atas pengeluaran dana kas SRT Pusdiklat dengan menggunakan Kerangka ERM Enterprise Risk Management dari COSO Committee of Sponsoring Organizations The Treadway Commission sebagai acuan. Hasil observasi lapangan menunjukkan bahwa kelemahan pengendalian internal terhadap pengeluaran kas SRT Pusdiklat terletak pada staf keuangan yang sering bertindak tidak sesuai dengan Standar Operasional Prosedur SOP , kurang jelasnya pemisahan tugas, dan otorisasi yang kurang baik. Bila dianalisis dengan menggunakan kerangka ERM COSO, kekurangan-kekurangan yang telah disebutkan merupakan bagian dari komponen fundamental pengendalian internal yang baik; sementara komponen-komponen kerangka pengendalian ERM COSO lainnya telah memadai. Hal ini tentu saja perlu mendapatkan perhatian khusus dan perbaikan dari manajemen agar tidak memengaruhi perusahaan.

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This report covers an analysis of SRT Pusdiklat rsquo s cash expenditures using COSO Committee of Sponsoring Organizations The Treadway Commission ERM Enterprise Risk Management Framework approach as a basis. Field observations show that the weaknesses in SRT Pusdiklat rsquo s internal control over their cash expenditures are mainly to be blamed on finance staff members who often do not act as stated in SOP Standard Operating Procedures , unclear segregations of duties, and inadequate authorization. Those deficiencies, in COSO ERM, are categorized as fundamental elements of good internal controls meanwhile the rest of COSO ERM rsquo s components are considered adequate. This surely needs immediate attention and improvement from Pusdiklat rsquo s management so as to not affect the company."

"Manajemen risiko operasional penting dilakukan untuk memberikan peringatan terkait munculnya risiko. Manajemen risiko operasional yang dilakukan saat ini belum terintegrasi dengan baik antar divisi di perusahaan. Risiko operasional yang signifikan saat ini di lokasi tambang Kalimantan Selatan ialah risiko produktivitas yang berkaitan dengan minimnya ketersediaan bahan bakar dan risiko proses berkaitan dengan material jalanan yang buruk dan kondisi cuaca. Penanganan risiko yang dilakukan ialah mengupayakan pengadaan tangki bahan bakar yang lebih besar dan penyediaan alat. Peran manajemen risiko operasional saat ini belum maksimal yang disebabkan oleh minimnya kesadaran risk owner untuk melakukan manajemen risiko. Terdapat pendekatan manajemen risiko yakni COSO Enterprise Risk Management yang menekankan bahwa risiko harus dikelola oleh seluruh pihak di perusahaan dan harus sesuai dengan tujuan perusahaan yang hendak ingin dicapai Dengan menggunakan pendekatan COSO Enterprise Risk Management, terdapat beberapa elemen yang belum terlaksana dengan baik yakni internal environment dimana masih rendahnya komitmen dari risk owner untuk mengelola risiko. Komponen control activities dan monitoring juga belum dilakukan dengan baik karena rendahnya proses dokumentasi dari penanganan risiko serta pengawasan yang kurang efektif.

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Operational risk management is necessary to provide a warning related to the emergence of risk. Operational risk management these day do not well integrated among all divison in the company. Significabt operational risks that present at the mine site in South Kalimantan is productivity risk associated with the lack of availability of the fuel and material risks associated with the poor road and weather condition. Mitigation risks undertaken is seeking procurement of larger fuel tank and adding tools. The role of operational risk management is currently not maximized due to lack of awareness from risk owner to perform risk management.

There is a risk management approach, the COSO Enterprise Risk Managemet which emphasizes that the risks should be managed by the whole company and must be in accordance with the company?s goals are going to be achieved. Based on the COSO Enterprise Risk Management approach, there are some element that have not done well that is low commitment from the owner to manage the risk. Also control and monitoring activities have not done well because of poor documentation process related to risk mitigation and ineffective monitoring."

"Penelitian ini bertujuan menganalisis Manajemen Risiko di Universitas X yang dilakukan sesuai dengan kombinasi pedoman ISO 31000:2018 dan praktik terbaik (Pennsylvania University, University Risk Management and Insurance Association & University of Washington). Analisis dilakukan dengan mengidentifikasi risiko-risiko Universitas X berbasis pendekatan terintegrasi dengan sasaran strategis kerangka balance scorecard Universitas X. Hasil penilaian risiko lebih spesifik akan menghasilkan profil risiko bagi Eksekutif Universitas X. Penelitian ini adalah analisis deskriptif dengan metode studi kepustakaan dan studi lapangan; wawancara dan observasi langsung pada SMR Universitas X. Hasil penelitian berupa profil risiko Eksekutif Universitas X yang dapat merekomendasi pihak eksekutif dalam pengelolaan risiko serta mengawasi dan mengontrol kepada bagian Direksi Unit/Direktorat dalam rangka mencapai tujuan organisasi.

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This research aims to analyze Risk Management in University of X which performed in combination with ISO 31000: 2018 and best practices (University of Pennsylvania, University of Risk Management and Insurance Association & University of Washington). The analysis was performed by identifying University X risks, based on an integrated approach to the University Xs strategic balance scorecard framework.

The results of a more specific risk assessment will produce a risk profile for Executive University X. This research is descriptive analysis with the methods of literary study and field study; interviews and direct observation only at SMR University X. The results of the research are risk profile of executive University X that can recommend the executive in risk management and observe and control the management of Units/Directorates in order to achieve organizational goals."

"ABSTRAKLaporan ini membahas tentang penerapan COSO ERM Framework di unit Investor Relations PT Telkom Indonesia. PT Telkom bergerak dibidang telekomunikasi dan penyedia layanan jaringan di Indonesia. Berdasarkan analisis yang dilakukan, ditemukan beberapa temuan, dan disimpulkan bahwa pengendalian internal yang telah diterapkan oleh Investor Relations unit PT Telkom sesuai dengan COSO ERM Framework.

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ABSTRACTThis report discusses the implementation of COSO ERM Framework in Investor Relations unit of PT Telkom Indonesia. PT Telkom runs business in telecommunications and network service providers in Indonesia. Based on the analysis, there are some findings, and author concluded that the implemented internal control of Investor Relations unit of PT Telkom comply with the COSO ERM Framework. "

"Penelitian ini bertujuan untuk mengetahui pengaruh Enterprise Risk Management (ERM) yang dimoderasi kinerja Environmental, Social, and Governance (ESG) terhadap profitabilitas, biaya utang dan nilai perusahaan. Penelitian ini mengambil sampel 148 perusahaan di negara ASEAN-5 selama periode 2017-2021, dengan jumlah observasi 740. Pengujian hipotesis dilakukan dengan metode Ordinary Least Square dan menunjukkan hasil bahwa ERM berpengaruh positif signifikan terhadap ROA, positif tidak signifikan terhadap Tobins’Q dan negatif signifikan terhadap Cost of Debt. Moderasi ESG meningkatkan signifikansi penerapan ERM terhadap profitabilitas, biaya utang dan nilai perusahaan. Hasil penelitian juga menemukan bahwa pilar environment dan Social memberikan pengaruh positif signifikan, sedangkan pilar Governance tidak berpengaruh signifikan terhadap profitabilitas, biaya utang dan nilai perusahaan. Temuan dalam penelitian ini adalah menyarankan regulator untuk membuat aturan yang lebih komprehensif terkait penerapan ERM dan ESG.

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This study aims to determine the effect of Enterprise Risk Management (ERM) moderated by Environmental, Social, and Governance (ESG) performance to profitability, cost of debt and firm value. This research took a sample of 148 companies in ASEAN-5 countries during the 2017-2021 period, with a total of 740 observations. Hypothesis testing carried out using the Ordinary Least Square method and showed the results that ERM has a significant positive effect on ROA, positive not significant on Tobins'Q and has a significant negative effect on Cost of Debt. ESG moderation increases the significance of ERM implementation on profitability, cost of debt and firm value. The results of the study also found that the Environmental and Social pillars had a significant positive effect, while the Governance pillar had no significant effect on profitability, debt costs and firm value. The findings in this study are to suggest regulators to make more comprehensive rules regarding the implementation of ERM and ESG."

"Penelitian ini bertujuan untuk mengetahui pengaruh keterlibatan audit internal dalam Enterprise-Risk-Management ldquo;ERM rdquo; dan kekuatan relasi komite audit-audit internal, serta interaksi keduanya terhadap kesediaan pelaporan kegagalan dalam prosedur manajemen risiko. Penelitian ini juga bertujuan untuk melihat persepsi peran dan tanggung jawab ideal auditor internal dalam ERM. Penelitian ini menggunakan metode eksperimen semu dengan desain 2 x 2 between subject melalui kuesioner. Analisis data menggunakan two-way ANOVA. Hasil penelitian menunjukkan tingkat keterlibatan auditor internal dalam ERM tidak mempengaruhi kesediaan melaporkan kegagalan prosedur manajemen risiko kepada komite audit. Namun, relasi yang kuat dengan komite audit terbukti mempengaruhi kesediaan auditor internal melakukan pelaporan kegagalan prosedur manajemen risiko.

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This study aims to examine the impact of internal auditors involvement in ERM on and strength of audit committee internal auditor relationship on willingness to report breakdown in risk procedure. This study also aims to examine the perceived ideal roles and responsibilities of internal auditors in ERM. The study uses a quasi experimental with 2x2 factorial design, using manipulation scenarios in questionnaire. Two way ANOVA univariate were used to analyze data.

The study indicates that there's an impact of strong relationship with the audit committee on internal auditors'perceived willingness to report a breakdown in risk procedures to the audit committee. However, high involvement in ERM doesn't affect their willingness to report."

"ABSTRAKEnterprise Risk Management (ERM) mengintegrasikan organisasi, strategi dan laporan yang berkesinambungan. Penerapan ERM bukanlah suatu hal yang mudah dan membutuhkan waktu singkat, oleh karena itu diharapkan penerapan ERM dapat membawa pengaruh yang positif terhadap kinerja perusahaan. Penelitian ini berisi analisis penerapan ERM dalam mendukung kinerja perusahaan terkait risiko kecelakaan kerja dan risiko pasar. Studi dilakukan di Grup Astra yang diwakilkan oleh 4 perusahaan yaitu parent company dan perusahaan dari lini bisnis otomotif; alat berat, pertambangan, kontruksi dan energi serta agribisnis. Data primer digunakan dengan analisis langsung atau wawancara serta survei kepada fungsi audit internal dan manajemen risiko agar dapat memperoleh gambaran mengenai keseluruhan implementasi ERM dan data sekunder yaitu laporan keuangan perusahaan sebagai sumber informasi data perusahaan. Hasil analisis menunjukkan bahwa nilai rata-rata penerapan ERM di Astra Grup adalah 4.01. Angka ini menunjukkan bahwa maturitas ERM di Astra Grup sudah baik dan didukung dengan bukti inisiatif perusahaan untuk mengimplementasikan ERM dalam mencapai kinerja perusahaan yang ditargetkan di berbagai lini bisnisnya. Penelitian ini juga menemukan bahwa ERM bukan satu-satunya faktor yang mendukung kinerja perusahaan, namun terdapat faktor lainnya seperti 1) regulasi pemerintah; 2) teknologi; 3) Sumber Daya Manusia (SDM); 4) inovasi proses dan produk; 5) customer demand.

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ABSTRACTEnterprise Risk Management (ERM) integrates organization, strategy and continuous reporting. Implementation of ERM is not an easy and takes a short time, therefore it is expected that the implementation of ERM can bring a positive impact to the firm performance. This study contains an analysis of ERM implementation in supporting the firm performance related to the risk of workplace accidents and market risk. The study was conducted in the Astra Group, represented by 4 companies, parent company and company from the automotive business line; heavy equipment, mining, construction and energy and agribusiness. The study was conducted by relying on primary data by direct analysis or interviews and surveys to the internal audit function and risk management in order to obtain an overview of the overall ERM implementation. Secondary data is the company's financial statements and annual reports are used as a source of corporate data information. The analysis results show that the average value of ERM implementation in Astra Group is 4.01. This figure indicates that the maturity of ERM in Astra Group has been good and supported by evidence of corporate initiatives to implement ERM in achieving targeted company performance in various business lines. The study also found that ERM is not the only factor supporting the company's performance, but there are other factors such as 1) government regulation; 2) technology; 3) Human Resources (HR); 4) process and product innovation; 5) customer demand."