Analisis Risiko Operasional Dalam Proses Pencatatan Pembayaran Biaya Kuliah Mahasiswa Di Biro Keuangan Dan Akuntansi Universitas Kristen Indonesia

Kasiala, Christy A.E (2025) Analisis Risiko Operasional Dalam Proses Pencatatan Pembayaran Biaya Kuliah Mahasiswa Di Biro Keuangan Dan Akuntansi Universitas Kristen Indonesia. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini membahas risiko operasional dalam proses pencatatan pembayaran biaya kuliah mahasiswa di Biro Keuangan dan Akuntansi (BKA) Universitas Kristen Indonesia (UKI). Meskipun UKI telah mengimplementasikan sistem pembayaran terintegrasi melalui skema Host to Host (H2H) dengan mitra bank, proses pencatatan di BKA masih melibatkan tahapan manual, terutama penggunaan Microsoft Excel yang dilakukan baik secara offline maupun online. Hal ini menimbulkan berbagai potensi risiko operasional yang berdampak terhadap efektivitas dan akurasi pengelolaan keuangan institusi. Tujuan dari penelitian ini adalah untuk mengidentifikasi bentuk risiko operasional yang terjadi, menganalisis faktor penyebabnya, mengevaluasi dampak yang ditimbulkan akibat kesalahan pencatatan, serta menyusun strategi mitigasi yang dapat diterapkan guna meminimalisir risiko tersebut. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi lapangan, wawancara dengan staf BKA yang berperan langsung dalam proses pencatatan, serta dokumentasi internal. Hasil penelitian menunjukkan bahwa risiko operasional timbul akibat beberapa faktor, seperti keterbatasan integrasi sistem antara keuangan dan akademik, ketergantungan pada personel tertentu, kurangnya pelatihan dan sosialisasi sistem secara berkala, gangguan teknis akibat keterbatasan infrastruktur teknologi informasi, serta beban kerja yang tinggi pada masa registrasi mahasiswa. Risiko-risiko tersebut berdampak pada keterlambatan pelaporan keuangan, ketidaksesuaian data pembayaran, dan potensi salah ambil keputusan manajerial. Oleh karena itu, strategi mitigasi yang direkomendasikan meliputi pengembangan sistem informasi terintegrasi secara menyeluruh antara sistem akademik dan keuangan, digitalisasi proses validasi dan pencatatan pembayaran, peningkatan kapasitas dan pelatihan staf secara rutin, penyesuaian beban kerja dengan penambahan SDM di masa sibuk, serta pelaksanaan audit internal dan evaluasi berkala terhadap prosedur pencatatan. Dengan strategi tersebut, diharapkan proses pencatatan pembayaran mahasiswa dapat berlangsung lebih akurat, efisien, dan transparan, serta mendukung tata kelola keuangan kampus yang berbasis pada manajemen risiko yang sistematis dan terukur. Kata Kunci: Risiko Operasional, Pencatatan Pembayaran, Sistem Keuangan, Biro Keuangan dan Akuntansi, UKI/This research discusses operational risks in the process of recording student tuition payments at the Finance and Accounting Bureau (BKA) of Universitas Kristen Indonesia (UKI). Although UKI has implemented an integrated payment system through the Host to Host (H2H) scheme with its banking partner, the financial recording process at BKA still involves manual procedures, particularly the use of Microsoft Excel, both offline and online. This situation introduces several potential operational risks that affect the accuracy and efficiency of the university's financial management. The aim of this study is to identify the types of operational risks that occur, analyze the contributing factors, assess the impact of recording errors, and propose mitigation strategies to minimize those risks. This research employs a descriptive qualitative approach using data collection techniques such as field observations, interviews with key BKA personnel involved in the recording process, and documentation reviews. The findings indicate that operational risks arise from several sources, including limited system integration between academic and financial platforms, reliance on specific personnel, lack of regular training and system socialization, technical disruptions due to underdeveloped IT infrastructure, and high workloads during student registration periods. These risks result in delayed financial reporting, data inconsistencies, and the potential for inaccurate decision-making. Therefore, the recommended mitigation strategies include the development of a fully integrated academic-financial information system, digitization of data validation and recording processes, regular staff training and capacity building, adjustment of workloads through the addition of human resources during peak periods, and internal audits along with periodic evaluations of work procedures. With the implementation of these strategies, the student tuition payment recording process is expected to become more accurate, efficient, and transparent, while also supporting a risk-based financial governance system that is structured and measurable. Keywords: Operational Risk, Payment Recording, Financial System, Finance and Accounting Bureau, UKI

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