STRATEGI PENGELOLAAN RISIKO: MENGURANGI KERUGIAN PERUSAHAAN DARI PESANAN GAGAL BAYAR DAN STOCK YANG TIDAK SEIMBANG DENGAN PENDEKATAN KERANGKA COSO (STUDI KASUS : PT. SIGNAL NIAGA INDONESIA)
DOI:
https://doi.org/10.69714/0d49qq31Keywords:
Risk Management COSO Framework, Unpaid Orders, Inventory ImbalanceAbstract
Increasingly fierce business competition demands companies to be able to manage risks strategically and in a structured manner. This study aims to analyze the risk management strategies implemented by PT. Signal Niaga Indonesia in dealing with defaulted orders and stock imbalances, using the COSO framework approach. The issues raised include excess stock due to unilateral cancellations by customers and the risk of default from the payment term system. The research method used is descriptive qualitative with a case study approach, through observation, interviews, and documentation. The results of the study indicate that the implementation of the five main components of the COSO framework-namely the control environment, risk assessment, control activities, information and communication, and monitoring-can help companies identify and control risks more effectively. Recommended strategies include evaluating customer creditworthiness, updating the stock recording system, and strengthening internal regulations. The implementation of these strategies has been proven to minimize financial losses and improve the company's operational efficiency. These findings are expected to serve as a reference for other distribution business actors in building a more adaptive and sustainable risk management system.
References
A.Royyan. (2023). Konsep Manajemen Risiko. Jurnal Penelitian Ilmu Ekonomi Dan Keuangan Syariah, 1(3), 130–137. https://doi.org/10.59059/jupiekes.v1i3.322
Afrizal Miradji, M., Rafli Rizaldy, A., & Rizal Prayuda, A. (2024). Manajemen Resiko dalam Strategi Perusahaan. Merdeka Jurnal Ilmiah Multidisiplin, 1(5), 435–439. https://doi.org/10.62017/merdeka
Asnawi. (2022). Analisis Keberhasilan Pengelolaan Strategi Manajamen Risiko Di Era Digitalisasi. 16(1), 1–23.
brilio.net. (2020). Pengertian manajemen menurut para ahli dan secara umum. Brilio.Net. https://www.brilio.net/wow/11-pengertian-manajemen-menurut-para-ahli-dan-secara-umum-200416e.html
Chopra, S., & Meindl, P. (2016). Supply Chain Management: Global Edition. In Supply Chain Management: Global Edition.
Committee of Sponsoring Organizations of the Treadway Commission and Internal. (2013). COSO Internal Control - Integrated Framework (2013). Kpmg, 1–8.
Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
Cuandra, F., & Suandri, H. (2024). Optimalisasi Implementasi Form Pembayaran di Muka PT . Pls Ekspress Guna Menghindari Risiko Gagal Bayar. 4(6), 905–909.
Dwiasnati, S., & Hidayat, R. R. (2022). Penerapan Manajemen Risiko Menggunakan COSO: Enterprise Risk Management Framework Integrated Pada PT Alphanet. Jurnal Tata Kelola Dan Kerangka Kerja Teknologi Informasi, 8(2), 66–72. https://doi.org/10.34010/jtk3ti.v8i2.7845
Firdaus, R. (2024). Perbandingan Sistem Informasi Akuntansi Manual dan Berbasis Teknologi Comparison Of Manual And Technology -Based Accounting November, 5975–5980.
Frigo, M. L., & Anderson, R. J. (2011). Strategic risk management: A foundation for improving enterprise risk management and governance. Journal of Corporate Accounting & Finance, 22(3), 81–88.
Hanafi, M. M., & Halim, A. (2016). Analisis laporan keuangan. Yogyakarta: Upp Stim Ykpn.
hilman. (2020). Manajemen Menurut Para Ahli. Brilio.Net. https://www.brilio.net/wow/11-pengertian-manajemen-menurut-para-ahli-dan-secara-umum-200416e.html
ilmukeuangan.com. (2024). Menghadapi Realitas Pahit: Dampak dan Risiko Piutang Gagal Bayar. Ilmukeuangan.Com. https://www.ilmukeuangan.com/post/menghadapi-realitas-pahit-dampak-dan-risiko-piutang-gagal-bayar
Jolissetiawati, H., Nurmalina, R., Dahtiah, N., & Muhammad, R. N. (2025). Analisis Sistem Pengendalian Internal Terhadap Persediaan dengan menggunakan Kerangka Kerja COSO pada CV. Rona Karya Nusantara. Indonesian Accounting Literacy Journal, 5(2), 159–169.
Kawatu, B. M. L., Tinangon, J. J., & Gerungai, N. Y. T. (2020). Analisis Sistem Pengendalian Internal Persediaan Barang Dagangan Pada Pt. Daya Anugrah Mandiri Cabang Manado. Going Concern : Jurnal Riset Akuntansi, 15(2), 193. https://doi.org/10.32400/gc.15.2.28173.2020
Kementerian Lingkungan Hidup dan Kehutanan. (2024). Kementerian Lingkungan Hidup dan Kehutanan, melalui Direktorat Jenderal Pengelolaan Sampah, Limbah, dan Bahan Berbahaya dan Beracun (B3. Sipsn.Menlhk. https://sipsn.menlhk.go.id/sipsn/public/data/komposisi
Kristiana, R., Syafi’ur, A., Muhammad, R., Sediyanto, Y., Lawa, K., Sutikno, B., Tyas, A. H., Tatan, W., Aep, S., & Afriansyah, S. (2022). Manajemen Risiko Cv. Mega Press Nusantara. www.megapress.co.id
Kurniawati, I. A. (2010). Kritik Terhadap Kerangka Manajemen Risiko Perusahaan (ERM) Coso Dalam Asumsi Dasarnya. Ekonomi & Bisnis Airlangga. https://e-journal.unair.ac.id/index.php/JEBA/article/view/4263
Lincoln, Y. S., & Guba, E. G. (1988). Criteria for Assessing Naturalistic Inquiries as Reports.
linkzasia. (2025). Ketidakseimbangan Stock Arti, Penyebab, Strategi Mengatasi, Dampak. Blog.Linkzasia.Com. https://blog.linkzasia.com/overstock-understock-dan-deadstock/
Marinos, G., & Rosni, N. (2017). Peran intuisi dalam pengambilan keputusan strategis eksekutif. School of Economics and Management Lund University., 2(1), 1–64.
Miles, M. B. (1994). Qualitative data analysis: An expanded sourcebook. Thousand Oaks.
Moeller, R. R. (2011). COSO enterprise risk management: establishing effective governance, risk, and compliance processes. John Wiley & Sons.
Moleong. (2017). Metode Penelitian Kualitatif. PT. Remaja Rosda Karya.
Nurhasanah, A., & Haryono, Y. (2024). Strategi Pengembangan Manajemen Risiko pada Perguruan Tinggi Swasta Islam di Indonesia dengan COSO Framework. IRTIQO’: Postgraduate Journal of Islamic Economics, Finance and Accounting Studies, 3(2), 293–315.
Nurlaela, R., & Suhendi, S. (2021). Evaluasi Manajemen Risiko Tata Kelola TI berbasis COSO ERM Intergrated Framework pada Perguruan Tinggi XYZ. Jurnal Informatika Terpadu, 7(1), 15–20.
Oei Liang Lee. (2020). Manajemen Menurut Oei Liang Lee. Brilio.Net. https://www.brilio.net/wow/11-pengertian-manajemen-menurut-para-ahli-dan-secara-umum-200416e.html
Prabowo,Gaby, M. (2019). Analisa efektivitas pengelolaan risiko menggunakan pemetaan standar manajemen risiko COSO ERM, ISO 31000, IRM/AIRMIC/ALARM 2002 : studi kasus siklus pembelian PT. Wahana Sun Hutama Bandung. Universitas Katolik Parahyangan. https://repository.unpar.ac.id/handle/123456789/8015
Putri, A. A., & Nursyamsiah, S. (2024). Analisis Sistem Pengelolaan Persediaan Berbasis Coso Studi Kasus Perusahaan Manufaktur Di Indonesia. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 1313–1326.
Rikaz, S., Ulhaq, A. D., Mulyono, R. H., & Cahyaningtyas, R. (2022). Perancangan Coso Enterprise Risk Management Pada Perusahaan Penerbit Dan Percetakan (Studi Kasus Pada Cv.Gema Insani Press). National Conference on Accounting and Fraud Auditing, 1–8. https://trilogi.ac.id/journal/ks/index.php/EPAKT/article/view/1210
Rspe, P. E., Ive, C. T., Burns, J., Steele, A., Cohen, E. E., Ramamoorti, S., Burns, J., & Cohen, E. E. (2020). Blockchain dan Internal Control Sponsored By Contributing Authors. Coso.
Rukajat, A. (2018). Pendekatan penelitian kuantitatif: quantitative research approach.
Rumamby, W. P., Kalangi, L., & Suwetja, I. G. (2021). Evaluasi implementasi pengendalian internal berbasis COSO pada PT. Moy Veronika. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(2).
shoosmiths. (2023). Meminimalkan risiko gagal bayar pelanggan. Shoosmiths.Com. https://www.shoosmiths.com/insights/articles/minimising-the-risk-of-customer-non-payment
Siagian, R. (2020). Manajemen Menurut Para Ahli. Brilio.Net. https://www.brilio.net/wow/11-pengertian-manajemen-menurut-para-ahli-dan-secara-umum-200416e.html
SindoNews. (2025). Perkuat Branding lewat Kemasan, Bantu UMKM Naik Kelas. SindoNews. https://ekbis.sindonews.com/read/1551531/34/perkuat-branding-lewat-kemasan-custoomin-bantu-umkm-naik-kelas-1743775480
Siva Nur Azahro, Budiharto, H. S. (2016). Diponegoro Law Review Pasar Modal memberikanPerlindungan Hukum Investor Obligasi Terhadap Risiko Gagal Bayar (Default). Diponegoro Law Review, 5(2), 1–12.
Stake, R. E. (2010). Qualitative research: Studying how things work.
Standar, R., Indonesia, N., & Iwa, I. S. O. 31000. (2020). Manajemen risiko — Pedoman penggunaan ISO 31000 dalam sistem manajemen. 2020.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV. Alfabeta.
Ummah, M. S. (2019). Manajemen Risiko. In Sustainability (Switzerland) (Vol. 11, Issue 1). http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_Sistem_Pembetungan_Terpusat_Strategi_Melestari
Yin, L., Ni, Q., & Deng, Z. (2018). A GNSS/5G integrated positioning methodology in D2D communication networks. IEEE Journal on Selected Areas in Communications, 36(2), 351–362.
