ANALISIS RISIKO KEUANGAN DALAM IMPLEMENTASI ENTERPRISE RISK MANAGEMENT (ERM) DENGAN PENDEKATAN FAILURE MODE AND EFFECTS ANALYSIS (FMEA) STUDI KASUS: PT. PRIMA HIJAU LESTARI

Pramana, Ndinta Herry (2026) ANALISIS RISIKO KEUANGAN DALAM IMPLEMENTASI ENTERPRISE RISK MANAGEMENT (ERM) DENGAN PENDEKATAN FAILURE MODE AND EFFECTS ANALYSIS (FMEA) STUDI KASUS: PT. PRIMA HIJAU LESTARI. S2 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan menganalisis risiko keuangan PT Prima Hijau Lestari (PHL) dengan menerapkan Enterprise Risk Management (ERM) berbasis ISO 31000:2018 melalui pendekatan Failure Mode and Effects Analysis (FMEA). Latar belakang penelitian mencakup ketidakstabilan profit, peningkatan piutang pihak ketiga dan ketergantungan pada klien utama yang berdampak pada arus kas perusahaan. Metode yang Digunakan adalah kualitatif deskriptif melalui wawancara dan studi dokumen untuk menilai tingkat keparahan, frekuensi, dan kemampuan deteksi risiko piutang tidak tertagih. Akar penyebab diidentifikasi menggunakan diagram fishbone, kemudian diukur dengan FMEA untuk memperoleh nilai Risk Priority Number (RPN). Hasil penelitian menunjukkan bahwa risiko piutang PHL berfluktuasi selama 20192024, dengan RPN tertinggi sebesar 700 pada tahun 2020 dan rata-rata RPN awal sebesar 556,95 (kategori tinggi). Sebanyak 19 penyebab risiko diidentifikasi dalam enam kategori: Man, Method, Measurement, Machine, Environment dan Material. Setelah mitigasi berbasis ERM–FMEA diterapkan, rata-rata RPN turun signifikan menjadi 89,57 (kategori rendah). Temuan ini membuktikan bahwa integrasi ERM FMEA dapat mengukur untuk meningkatkan deteksi dini, menurunkan frekuensi risiko dan mengendalikan dampak keuangan, sehingga mendukung pengambilan keputusan manajerial dan keberlanjutan operasional PHL. / This study aims to analyse the financial risks of PT Prima Hijau Lestari (PHL) by applying Enterprise Risk Management (ERM) based on ISO 31000:2018 through the Failure Mode and Effects Analysis (FMEA) approach. The background of the study includes profit instability, an increase in third-party receivables, and dependence on major clients, all of which affect the company’s cash flow. The method employed is a qualitative descriptive approach using in-depth interviews and document analysis to assess the severity, frequency, and detection capability of bad debt risks. Root causes were identified using a fishbone diagram and subsequently measured using FMEA to obtain the Risk Priority Number (RPN). The results indicate that PHL’s receivables risk fluctuated during the period 2019 - 2024, with the highest RPN of 700 in 2020 and an initial average RPN of 556.95, categorised as high risk. A total of 19 risk causes were identified across six categories: Man, Method, Measurement, Machine, Environment, and Material. After ERM–FMEA-based mitigation was implemented, the average RPN decreased significantly to 89.57, which falls into the low-risk category. These findings demonstrate that the integration of ERM–FMEA is effective in improving early risk detection, reducing risk frequency, and controlling financial impacts, thereby supporting managerial decision-making and the operational sustainability of PHL.

Item Type: Thesis (S2)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSintha, LisNIDN0323096401lis.shinta@uki.ac.id
Thesis advisorMangani, Ktut SilvanitaNIDN0015096301ktut.silvanita@uki.ac.id
Subjects: SOCIAL SCIENCES > Economic theory. Demography > Business cycles. Economic fluctuations
Divisions: PROGRAM PASCASARJANA > Magister Manajemen
Depositing User: Mr NDINTA HERRY PRAMANA
Date Deposited: 08 Oct 2026 03:10
Last Modified: 08 Oct 2026 03:10
URI: http://repository.uki.ac.id/id/eprint/23946

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