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Abstract
Kendala dan ketidakpastian akibat dari kegiatan sebuah organisasi biasa kita kenal sebagai risiko. Setiap orang sangat familiar terhadap risiko. Dalam perilaku sehari-hari setiap orang memahami akan datangnya suatu risiko akibat dari perkataan, perbuatan atau keadaan. Sebuah organisasi mempunyai tujuan dan sasaran yang ingin dicapai untuk mewujudkan visi misinya. Tujuan pengabdian masyarakat adalah untuk memberikan pemahaman tentang kepedulian atas risiko bagi staf Kecamatan Bungoro Kabupaten Pangkep. Berdasarkan pemahaman dan kesadaran atas risiko diharapkan staf kecamatan Bungoro dapat tergerak untuk membuat peta risiko dan/atau memitigasi risiko agar efektivitas tujuan organisasi kecamatan dapat tercapai. Pelaksanaan pengabdian menyimpulkan bahwa pelatihan manajemen risiko penting untuk lingkungan pemerintah daerah (pemda), karena umumnya mereka kurang sadar akan risiko yang dihadapi oleh pemerintah dalam mencapai tujuan organisasi. Pelaksanaan pelatihan menunjukkan bahwa dengan mengajarkan langkah demi langkah secara holistik akan membantu aparat pemda dalam mengidentifikasi risiko dan membangun peta risiko. Kendala yang dihadapi dalam pengabdian adalah kemampuan peserta yang sangat beragam sehingga memerlukan perhatian khusus dalam memberikan ulasan untuk setiap topik.
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References
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References
Adams, C.A., Hoque, Z. & McNicholas, P.A. (2018). Case studies and action research. In: Z. Hoque (Ed.). Methodological Issues in Accounting Research. 2nd ed. (486-97). Spiramus Press.
Bhanja, R., & Roychowdhury, K. (2020). Assessing The Progress of India Towards Sustainable Development Goals by 2030. Journal of Global Resources, 6(2), 81–91. https://doi.org/10.46587/JGR.2020.v06i02.012
Bracci, E., Mouhcine, T., Rana, T. & Wickramasinghe, D. (2022). Risk Management and Management Accounting Control Systems in Public Sector Organizations: A Systematic Literature Review. Public Money & Management 42(6), 395–402. https://doi.org/10.1080/09540962.2021.1963071
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise Risk Management-Integrating with Strategy and Performance.
Damayanti, R.A., Syarifuddin, S. & Zalshabila, S. (2023). Risk Management: The Awareness of Public Managers on Risk As A Social Construction. International Journal of Professional Business Review, 8(7), 1-28. https://doi.org/10.26668/businessreview/2023.v8i7.2504
Hashem, F.N.R. & Hashem, A.N.R. (2023). How Can Management Accounting Contribute to Risk Management Strategies Within Organization Case Study of Small and Medium Enterprises: Evidence from Emerging Countries. International Journal of Professional Business Review, 8(4). https://doi.org/10.26668/businessreview/2023.v8i4.1137
Mahama, H., Elbashir, M., Sutton, S. & Arnold, V. (2022). Enabling Enterprise Risk Management Maturity in Public Sector Organizations. Public Money & Management 42(6):403–7. https://doi.org/10.1080/09540962.2020.1769314
Mees, H.L.P., Uittenbroek, C.J., Hegger, D.L.T. & Driessen, P.P.J. (2019). From Citizen Participation to Government Participation: An Exploration of the Roles of Local Governments in Community Initiatives for Climate Change Adaptation in the Netherlands. Environmental Policy and Governance 29(3):198–208. https://doi.org/10.1002/eet.1847
Pangkep dalam Berita. (2021). Kunjungan Tim KPK ke Pemda Kabupaten Pangkep [Internet]. [cited 2022 Dec 3]. Available from: https://pangkepkab.go.id/berita
Schäfer, F.S., Hirsch, B. & Nitzl, C. (2022). Stakeholder Pressure as a Driver of Risk Management Practices in Public Administrations. Journal of Accounting & Organizational Change, 18(1), 33–56. https://doi.org/10.1108/JAOC-11-2020-0188
Standard Australian and New Zealand HB 4360:2004. (2004). Risk Management Guidelines: Companion to AS/NZS 4360:2004. Sydney: NSW.