IMPLEMENTASI PENGANGGARAN BERBASIS RISIKO: STUDI EMPIRIS  PADA PERUSAHAAN PENGHASIL GULA KRISTAL PUTIH

Edy Santoso

doi:10.23960/jak.v29i2.2882

Edy Santoso Universitas Insan Cita Indonesia

DOI: https://doi.org/10.23960/jak.v29i2.2882

Keywords: Anggaran Berbasis Risiko, Manajemen Risiko, Proses Penganggaran, Perencanaan Keuangan, Tata Kelola Perusahaan.

Abstract

Studi ini mengkaji implementasi Penganggaran Berbasis Risiko, Risk Based Budgeting (RBB) di Perusahaan Penghasil Gula Kristal Putih, yang menjadi sebuah tuntutan karena lingkungan bisnis yang semakin kompleks dan penuh ketidakpastian. Anggaran tradisional, yang didasarkan pada proyeksi keuangan historis, sering kali gagal mengatasi sifat dinamis dari risiko modern. RBB mengintegrasikan manajemen risiko ke dalam proses penganggaran, secara proaktif mengidentifikasi, mengevaluasi, dan mengelola risiko dalam perencanaan keuangan. Studi ini mengeksplorasi metodologi, manfaat, dan tantangan penerapan RBB di Perusahaan Penghasil Gula Kristal Putih, menunjukkan potensinya untuk meningkatkan kinerja keuangan dan ketahanan operasional. Hasilnya, implementasi RBB memberikan manfaat yang siginifikan bagi perusahaan.

Kata Kunci: Anggaran Berbasis Risiko, Manajemen Risiko, Proses Penganggaran, Perencanaan Keuangan, Tata Kelola Perusahaan.

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