PERAN PERBEDAAN GENDER TERHADAP STRATEGI PENGELOLAAN RISIKO KETUA JURUSAN AKUNTANSI DAN MANAJEMEN UNIVERSITAS “X”
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Abstract
Abstrak - Strategi pengelolaan risiko memiliki peranan yang penting bagi badan usaha dalam menghadapi persaingan di industri tempat badan usaha tersebut beroperasi. Ketika badan usaha menghadapi suatu risiko yang berdampak signifikan pada pencapaian visinya, maka diperlukan strategi pengelolaan risiko yang tepat agar setiap elemen di dalamnya memiliki pemahaman serta kemampuan yang memadai dalam menilai risiko tersebut dan menjalankan strategi tersebut untuk meminimalisir dampak dari risiko yang muncul. Setiap manusia memiliki perbedaan dalam menentukan strategi pengelolaan untuk mengelola risiko yang muncul dalam lingkup wewenangnya. Perbedaan tersebut disebabkan karena adanya perbedaan gender di dalamnya. Laki-laki yang cenderung identik dengan kaum maskulin cenderung lebih berani dan suka mengambil keputusan yang berisiko, jika dibandingkan dengan perempuan yang cenderung identik dengan kaum feminin. Maka dari itu, penelitian ini dilakukan untuk mengetahui sejauh mana peranan gender dalam mempengaruhi strategi pengelolaan risiko yang digunakan oleh ketua jurusan Akuntansi dan Manajemen pada Universitas “X”. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan tujuan penelitian yaitu descriptive research. Manfaat dari penelitian ini adalah basic research. Wawancara dan observasi dilakukan untuk meningkatkan akurasi data dalam penelitian ini. Hasil dari penelitian ini adalah gender berperan terhadap perbedaan strategi pengelolaan yang dipilih ketua jurusan dalam menghadapi risiko yang muncul dalam lingkup wewenangnya.
Kata kunci: Strategi pengelolaan risiko, Manajemen risiko, Gender
Abstract - Risk strategy have an important role to enterprises in the face of competition in the industry in which the entity operates. When enterprises face a risk that could have a significant impact on the achievement of its vision, it is necessary that appropriate risk strategy so that every element in it has an adequate understanding and ability to assess risks and execute the strategy for limiting the impact of emerging risks. Every human being has a difference in determining risk strategy to manage the risks that arise within the scope of its authority. The difference is caused by the differences of gender in it. Men who tend to be synonymous with masculine tend to favor risky decision, when compared with women who tend to be synonymous with the feminine. Therefore, this study was conducted to determine the extent the role of gender in influencing the risk strategy used by the head of the department of Accounting and Management at the University "X". This study use qualitative approach with the purpose of research is descriptive research. The benefits of this research is basic research. Interviews and observation performed to improve the accuracy of the data in this study. Results from this study are gender evidently contribute to differences in risk strategy selected by head of the department in the face of emerging risks within the scope of its authority.
Keywords: Risk strategy, Risk Management, Gender.
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