Risiko ( risk ) telah menjadi term baru yang begitu populer. Namun, sebenarnya risiko telah sejak lama menjadi perhatian disiplin kesehatan dan keselamatan ( health and safety ). Belakangan ini, ia telah menjadi perhatian disiplin akuntansi dan keuangan. Sebagai contoh, di disiplin akuntansi, risiko kini bukan hanya fokus pada laporan keuangan ( financial reports ), tetapi sudah menjadi bagian penting sistem organisasi ( organisational system ). Ringkasnya, risiko telah mendorong munculnya cara baru dalam tata-kelola organisasi ( organisational governance ) di sektor swasta dan publik. Dari segi tata-kelola organisasi, risiko kini mesti diidentifikasi, dinilai, diberi perlakuan, dan dipantau. Selain itu, risiko juga mesti dilihat sampai dengan aspek pengendalian internal ( internal controls ), yaitu dengan melihat efektivitasnya ( internal control effectiveness ) dalam mengelola risiko ( risk management ). Di dunia internasional, kini juga telah muncul berbagai reg...
SHAPING THE PERFORMANCE ACCOUNTABILITY OF ELECTED POLITICAL LEADERS IS KEY, WRITES RUDY M. HARAHAP. In the post-Suharto era, Indonesia has undertaken radical public sector reform. Following advice from international donor agencies, such as the World Bank and International Monetary Fund (IMF), Indonesia has decentralised government business. Central government now shares some of its power with local governments. To enhance managerial accountability, each local government has produced an independent financial report as practiced in subsidiary companies of a private sector organisation. Indonesia has also popularised direct democracy as practiced in Western countries to select political leaders at central and local government levels. Some scholars have defined these changes as a ‘big bang’ reform. To provide better public services, changing the behaviour of public sector officials has been a popular undertaking for elected political leaders. When Jokowi was elected a...