PERSEPSI RISIKO PADA PEMERINTAHAN DESA
Sebuah Tinjauan Dari Perspektif Perangkat Desa Di Kabupaten Bandung
Abstract
This study aims to explore the perceptions of risks that arise in village governance from the perspective of village officials. With village officials as the research analysis unit, about 62 village officials from developing villages, developed villages, and independent villages in Bandung Regency participated in this study. The researcher employs an instrument to measure respondents' perceptions of risk in several categories of risk impacts already taken in previous studies: financial, strategic, fraudulent, managerial, and technical related to the management of village government—five dimensions of the risk perception model in village governance. The conceptual framework builds the model. Two-stage confirmatory factor analysis tests the study. The results generally reveal that the managerial risk dimension is the risk with the most significant factor weighting compared to other risk dimensions. Thus, findings of risk, mainly managerial risk, may come from people, property, or processes involved in providing services that government organizations expect or need.
References
Adnan, H. (2019). Implikasi Penyalahgunaan Alokasi Dana Desa Oleh Kepala Desa Terhadap Pemerintahan Desa. Al-Adl : Jurnal Hukum, 11(2), 151. https://doi.org/10.31602/al-adl.v11i2.2122
Agustina, I., Bin Ajis, M. N., & Pradesa, H. A. (2021). Entrepreneur’s perceived risk and risk-taking behavior in the small-sized creative businesses of tourism sector during COVID-19 pandemic. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 18(2), 187. https://doi.org/10.31106/jema.v18i2.12563
Agustina, I., & Pradesa, H. A. (2020). Gender Differences in Risk Taking Among Entrepreneurs : Case on Small Medium Enterprise in Malang. Warmadewa Management and Business Journal (WMBJ), 2(2), 63–72. https://doi.org/10.22225/wmbj.2.2.1939.63-72
Arini, A. T. (2012). Persepsi Risiko di Indonesia: Tinjauan Kualitatif Sistematik. Buletin Psikologi, 20(1–2), 66–81. https://doi.org/10.22146/bpsi.11949
Barrett, P. (2019). New development: Managing risk for better performance—not taking a risk can actually be a risk. Public Money and Management, 0962. https://doi.org/10.1080/09540962.2019.1654321
Boniface, O. (2016). Financial Risks Management in Public Sector Organisations. Research Journal of Finance and Accounting Www.Iiste.Org ISSN, 7(1), 94–106. www.iiste.org
Brown, L., & Osborne, S. P. (2013). Risk and Innovation: Towards a framework for risk governance in public services. Public Management Review, 15(2), 186–208. https://doi.org/10.1080/14719037.2012.707681
Dura, J. (2016). Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa, dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 10(2), 26–32.
Durst, S., Lindvall, B., & Bruns, G. (2020). Knowledge risk management in the public sector: insights into a Swedish municipality. Journal of Knowledge Management, 24(4), 717–735. https://doi.org/10.1108/JKM-12-2017-0558
Grichnik, D. (2008). Risky choices in new venture decisions - Experimental evidence from Germany and the United States. Journal of International Entrepreneurship, 6(1), 22–47. https://doi.org/10.1007/s10843-008-0019-5
Hulu, Y., Harahap, R. H., & Nasutian, M. A. (2018). Pengelolaan Dana Desa dalam Pemberdayaan Masyarakat Desa. Jupiis: Jurnal Pendidikan Ilmu-Ilmu Sosial, 10(1), 146. https://doi.org/10.24114/jupiis.v10i1.9974
Hwang, H., & Colyvas, J. A. (2011). Problematizing actors and institutions in institutional work. Journal of Management Inquiry, 20(1), 62–66. https://doi.org/10.1177/1056492610387705
Jean-Jules, J., & Vicente, R. (2021). Rethinking the implementation of enterprise risk management (ERM) as a socio-technical challenge. Journal of Risk Research, 24(2), 247–266. https://doi.org/10.1080/13669877.2020.1750462
Kadir, Y., & Moonti, R. M. (2018). Pencengahan korupsi dalam pengelolaan dana desa. Jurnal IUS (Kajian Hukum Dan Keadilan), 6(3), 431–442.
Kong, Y., Lartey, P. Y., Bah, F. B. M., & Biswas, N. B. (2018). The Value of Public Sector Risk Management: An Empirical Assessment of Ghana. Administrative Sciences, 8(3), 40. https://doi.org/10.3390/admsci8030040
Lammers, J. C., & Garcia, M. A. (2017). Institutional Theory Approaches. In C. R. Scott, L. Lewis, J. R. Barker, J. Keyton, T. Kuhn, & P. K. Turner (Eds.), The International Encyclopedia of Organizational Communication (pp. 1–10). John Wiley & Sons, Inc. https://doi.org/10.1002/9781118955567.wbieoc113
Martini, R., Lianto, N., Hartati, S., Zulkifli, Z., & Widyastuti, E. (2019). Sistem Pengendalian Intern Pemerintah Atas Akuntabilitas Pengelolaan Keuangan Dana Desa Di Kecamatan Sembawa. Jurnal Akademi Akuntansi, 2(1), 106–123. https://doi.org/10.22219/jaa.v2i1.8364
Massingham, P. (2010). Knowledge risk management: A framework. Journal of Knowledge Management, 14(3), 464–485. https://doi.org/10.1108/13673271011050166
Oulasvirta, L., & Anttiroiko, A. V. (2017). Adoption of comprehensive risk management in local government. Local Government Studies, 43(3), 451–474. https://doi.org/10.1080/03003930.2017.1294071
Pradana, Y. A., & Rikumahu, B. (2014). Penerapan Manajemen Risiko terhadap Perwujudan Good Corporate Governance pada Perusahaan Asuransi. Trikonomika, 13(2), 195. https://doi.org/10.23969/trikonomika.v13i2.614
Pradesa, H. A., Agustina, I., Taufik, N. I., & Mulyadi, D. (2021). Stakeholder Theory Perspective in the Risk Identification Process in Village Government. Jurnal Ilmu Manajemen Advantage, 5(1), 17–27. https://doi.org/10.30741/adv.v5i1.665
Pradesa, H. A., Purba, C. O., & Priatna, R. (2021). Menilai risiko dari organisasi yang bertransformasi: pelajaran terbaik untuk penguatan akuntabilitas pendidikan tinggi di Indonesia. Jurnal Akuntabilitas Manajemen Pendidikan, 9(2), 146–158.
Rana, T., Wickramasinghe, D., & Bracci, E. (2019). New development: Integrating risk management in management control systems—lessons for public sector managers. Public Money and Management, 39(2), 148–151. https://doi.org/10.1080/09540962.2019.1580921
Saputra, K. A. K., Pradnyanitasari, P. D., Priliandani, N. M. I., & Putra, I. G. B. N. P. (2019). Praktek Akuntabilitas Dan Kompetensi Sumber Daya Manusia Untuk Pencegahan Fraud Dalam Pengelolaan Dana Desa. Krisna: Kumpulan Riset Akuntansi, 10(2), 168–176.
Siegrist, M., & Árvai, J. (2020). Risk Perception: Reflections on 40 Years of Research. Risk Analysis, 40(0), 2191–2206. https://doi.org/10.1111/risa.13599
Slovic, P. (1987). Perception of Risk. Science, 236(4799), 280–285.
Slovic, P., Finucane, M. L., Peters, E., & MacGregor, D. G. (2004). Risk as Analysis and Risk as Feelings: Some Thoughts about Affect, Reason, Risk, and Rationality. Risk Analysis, 24(2), 311–322. https://doi.org/10.1111/j.0272-4332.2004.00433.x
Spikin, I. C. (2013). Risk Management theory: the integrated perspective and its application in the public sector. Revista Estado, Gobierno y Gestión Pública, 0(21), 89–126. https://doi.org/10.5354/0717-6759.2013.29402
Thornton, P. H., Ocasio, W., & Lounsbury, M. (2013). The Institutional Logics Perspective. The Institutional Logics Perspective, 1–22. https://doi.org/10.1093/acprof:oso/9780199601936.001.0001
Triani, N. N. A., & Handayani, S. (2018). Praktik Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 9(1), 136–155. https://doi.org/10.18202/jamal.2018.04.9009
Voronov, M., & Weber, K. (2020). People, Actors, and the Humanizing of Institutional Theory. Journal of Management Studies, 57(4), 873–884. https://doi.org/10.1111/joms.12559
Wijayanti, P., & Hanafi, R. (2018). Pencegahan Fraud pada Pemerintahan Desa. Jurnal Akuntansi Multiparadigma, 9(2), 331–345.
Wijayantini, B. (2012). Model Pendekatan Manajemen Risiko. Jeam, XI(2), 57–64.
Wolff, K., Larsen, S., & Øgaard, T. (2019). How to define and measure risk perceptions. Annals of Tourism Research, 79(July). https://doi.org/10.1016/j.annals.2019.102759
Yupita, L., & Juita, V. (2020). Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa Dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat Pada Nagari Sungai Tanang Kecamatan Banuhampu Kabupaten Agam. Eksis: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 56. https://doi.org/10.33087/eksis.v11i1.176
Zhang, F., Welch, E. W., & Miao, Q. (2018). Public organization adaptation to extreme events: Mediating role of risk perception. Journal of Public Administration Research and Theory, 28(3), 371–387. https://doi.org/10.1093/jopart/muy004
Copyright (c) 2022 Nur Imam Taufik, Hafid Aditya Pradesa, Iin Agustina
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Ilmiah Bisnis dan Ekonomi Asia is Open Access which means makes all of the content of the article in this journal available for free to the public. Any part of the manuscripts in this journal can be downloaded, shared, mixed, reused, and processed by the public. However, they should acknowledge the author and share with the same license according to the terms of the license of Common Creative selected by the journal manager that is CC-By -SA under the Creative Commons Attribution-ShareAlike 4.0 International License. Since the copyright of the manuscript remains to the author.
