Analisis Manajemen Risiko dan Implementasi Tata Kelola Perusahaan Berdasarkan Pedoman Umum Tata Kelola Korporasi Indonesia pada PT Mitra Karya Prima

Octa Ferda Mulyadewi

doi:10.31004/riggs.v5i2.11134

Authors

Octa Ferda Mulyadewi Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya

DOI:

https://doi.org/10.31004/riggs.v5i2.11134

Keywords:

Good Corporate Governance, PUGKI, Manajemen Risiko, Three Lines Model, Budaya Risiko

Abstract

Transformasi industri energi nasional menuju energi bersih meningkatkan kompleksitas risiko strategis, operasional, hukum, keuangan, teknologi, dan reputasi pada perusahaan penyedia jasa ketenagalistrikan. Penelitian ini bertujuan menganalisis penerapan manajemen risiko terintegrasi dan tata kelola perusahaan berdasarkan Pedoman Umum Tata Kelola Korporasi Indonesia (PUGKI) pada PT Mitra Karya Prima. Penelitian menggunakan pendekatan studi kasus deskriptif-kualitatif melalui evaluasi mandiri praktisi internal, observasi partisipatif, wawancara terstruktur, dan telaah dokumen strategis berupa Buku RKAP 2026 serta SK Organisasi dan Tata Kerja 2025. Analisis dilakukan dengan membandingkan praktik perusahaan terhadap prinsip transparansi, akuntabilitas, tanggung jawab, independensi, kewajaran, dan kerangka pengelolaan risiko. Hasil penelitian menunjukkan bahwa integrasi Bidang Kinerja, Risiko, dan Kepatuhan ke dalam fungsi Sekretariat Perusahaan mempercepat penyampaian profil risiko kepada Direksi, memperjelas akuntabilitas, dan mengurangi asimetri informasi. Penerapan Three Lines Model memperkuat pembagian peran antara fungsi operasional, pengawasan risiko dan kepatuhan, serta audit internal. Transformasi bisnis dari labour supply menuju Full Package Product dan layanan pendukung energi terbarukan didukung oleh e-risk management, digitalisasi pelaporan, dan internalisasi nilai AKHLAK. Meskipun demikian, efektivitas tata kelola perlu terus diperkuat melalui indikator risiko utama, pengujian skenario, integrasi risiko dengan keputusan investasi, keamanan siber, dan evaluasi budaya risiko. Tata kelola yang transparan dan sadar risiko berpotensi meningkatkan ketahanan bisnis, kepercayaan pemangku kepentingan, serta reputasi PT Mitra Karya Prima.

Downloads

Download data is not yet available.

References

[1] Komite Nasional Kebijakan Governansi, Pedoman Umum Tata Kelola Korporasi Indonesia (PUGKI). Jakarta: KNKG, 2021.

[2] PT Mitra Karya Prima, Surat Keputusan Direksi Nomor 06.K/010/DIR-MKP/2025 tentang Organisasi dan Tata Kerja PT Mitra Karya Prima. Surabaya, 2025.

[3] PT Mitra Karya Prima, Buku Rencana Kerja dan Anggaran Perusahaan (RKAP) PT Mitra Karya Prima Tahun 2026. Surabaya, 2026.

[4] International Organization for Standardization, ISO 31000:2018 Risk Management—Guidelines. Geneva: ISO, 2018.

[5] The Institute of Internal Auditors, The IIA’s Three Lines Model: An Update of the Three Lines of Defense. Lake Mary, FL: IIA, 2020.

[6] U. Hege, E. Hutson, and E. Laing, “Mandatory governance reform and corporate risk management,” Journal of Corporate Finance, vol. 68, art. 101935, 2021, doi: 10.1016/j.jcorpfin.2021.101935.

[7] W. Gleißner and T. B. Berger, “Enterprise risk management: Improving embedded risk management and risk governance,” Risks, vol. 12, no. 12, art. 196, 2024, doi: 10.3390/risks12120196.

[8] N. A. Marks, C. R. Fox, and P. L. Martens, “What’s wrong with enterprise risk management?,” Journal of Risk and Financial Management, vol. 17, no. 7, art. 274, 2024, doi: 10.3390/jrfm17070274.

[9] J. S. Menzefricke, I. Wiederkehr, C. Koldewey, and R. Dumitrescu, “Socio-technical risk management in the age of digital transformation,” Procedia CIRP, vol. 100, pp. 708–713, 2021, doi: 10.1016/j.procir.2021.05.094.

[10] L. M. Sama, A. Stefanidis, and R. M. Casselman, “Rethinking corporate governance in the digital economy: The role of stewardship,” Business Horizons, vol. 65, no. 5, pp. 535–546, 2022, doi: 10.1016/j.bushor.2021.08.001.

[11] T. W. Reader and A. Gillespie, “Developing a battery of measures for unobtrusive indicators of organisational culture: A research note,” Journal of Risk Research, vol. 26, no. 1, pp. 1–18, 2023, doi: 10.1080/13669877.2022.2108116.

[12] M. Yang, D. Sharma, and X. Shi, “Policy entry points for facilitating a transition towards a low-carbon electricity future,” Frontiers of Engineering Management, vol. 9, pp. 462–472, 2022, doi: 10.1007/s42524-022-0214-4.

[13] H. Abdulla and T. Elshandidy, “Do governance factors affect the effectiveness of risk management disclosure in UAE banks?,” Cogent Business & Management, vol. 10, no. 2, art. 2238394, 2023, doi: 10.1080/23311975.2023.2238394.

[14] M. Almunawwaroh and D. Setiawan, “Does audit committee characteristics a driver in risk disclosure?,” Cogent Business & Management, vol. 10, no. 1, art. 2167551, 2023, doi: 10.1080/23311975.2023.2167551.

[15] H. Husaini, R. Nurazi, and S. Saiful, “Moderating role of risk management effectiveness on corporate social responsibility–corporate performance relationship,” Cogent Business & Management, vol. 10, no. 1, art. 2194465, 2023, doi: 10.1080/23311975.2023.2194465.

[16] Y. Li, Y. Zhang, and L. Liu, “Corporate digital transformation and idiosyncratic risk: Based on corporate governance perspective,” Emerging Markets Review, vol. 56, art. 101045, 2023, doi: 10.1016/j.ememar.2023.101045.

[17] H. Almustafa, P. Kijkasiwat, A. Jreisat, S. Al-Mohamad, and A. R. Khaki, “Corporate risk-taking and national governance quality: Empirical evidence from MENA emerging markets,” Cogent Business & Management, vol. 10, no. 1, art. 2156141, 2023, doi: 10.1080/23311975.2022.2156141.

[18] M. Mutamimah, S. Alifah, and M. D. Adnjani, “Corporate governance innovation framework to reduce credit risk in MSMEs using blockchain technology,” Cogent Business & Management, vol. 10, no. 3, art. 2250504, 2023, doi: 10.1080/23311975.2023.2250504.

[19] E. J. Aronmwan and S. A. Ogbaisi, “The nexus between standalone risk committees and tax aggressiveness: Evidence from Nigeria,” Future Business Journal, vol. 8, art. 9, 2022, doi: 10.1186/s43093-022-00120-0.

[20] V. Brendler, “Who shapes the energy transition? National regulatory styles and societal involvement in renewable energy policy,” Zeitschrift für Politikwissenschaft, vol. 32, pp. 539–564, 2022, doi: 10.1007/s41358-022-00326-2.