Strategi Pengelolaan Risiko Keuangan Pemerintah: Tinjauan Pustaka Sistematis

Mila Setia Putri, Dendi Stendi, Fajri Fajri, Rimal Mahdani

Abstract


Penelitian ini bertujuan menganalisis dan mensintesis strategi pengelolaan risiko keuangan pemerintah melalui tinjauan sistematis literatur terkini, dengan fokus pada identifikasi pendekatan-pendekatan utama dalam mitigasi risiko fiskal. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA, menganalisis 20 artikel yang dipublikasikan antara 2021-2024 dari database Scopus. Analisis mencakup kategorisasi studi berdasarkan jenis penelitian (empiris vs konseptual) dan evaluasi strategi manajemen risiko yang diimplementasikan. Hasil menunjukkan dominasi pendekatan berbasis teknologi dan data dalam pengelolaan risiko keuangan pemerintah, dengan 13 studi empiris dan 7 studi konseptual. Strategi utama meliputi penggunaan model prediktif berbasis kecerdasan buatan, sistem pemantauan utang terintegrasi, dan diversifikasi portofolio investasi dinamis. Keterbatasan temporal (2021-2024) dan penggunaan satu database utama dapat mempengaruhi komprehensivitas temuan. Temuan memberikan panduan bagi pembuat kebijakan dalam mengembangkan strategi mitigasi risiko yang efektif dan berbasis bukti. Penelitian ini berkontribusi pada literatur dengan menyediakan sintesis sistematis pertama tentang strategi pengelolaan risiko keuangan pemerintah dalam era digital, mengintegrasikan perspektif teknologi dan manajemen risiko tradisional.

Keywords


Kebijakan Fiskal, Mitigasi Risiko, Strategi Risiko Pemerintah, Systematic Literature Review

Full Text:

PDF

References


Aziza, N., & Aviola, N. K. (2024). The Influence of Corporate Governance on Financial Performance with Risk Management as Mediating Variable. Jurnal Aplikasi Bisnis Dan Manajemen. https://doi.org/10.17358/jabm.10.1.11

Budianto, E. W. H. (2023). Bibliometric And Literature Review of Financing Risk In Islamic Banking. JPS (Jurnal Perbankan Syariah), 4(1), 79–97. https://doi.org/10.46367/jps.v4i1.1031

Booth, A., Papaioannou, D., & Sutton, A. (2011). Systematic Approaches to a Successful Literature Review. SAGE.

Das, S., Sahu, T. P., Janghel, R. R., & Sahu, B. K. (2021). Effective forecasting of stock market price by using extreme learning machine optimized by PSO-based group-oriented crow search algorithm. Neural Computing and Applications, 34(1), 555–591. https://doi.org/10.1007/s00521-021-06403-x

Djufri, D. (2022). Dampak Pengenaan PPN 11% Terhadap Pelaku Dunia Usaha Sesuai UU No.7 Thn 2021 Tentang Harmonisasi Peraturan Perpajakan di Indonesia. Journal of Social Research, 1(5), 391–404. https://doi.org/10.55324/josr.v1i5.106

Gaol, T. R. L. (2023). Pengaruh Risiko Luar Negeri Terhadap Pasar Saham di Indonesia Menggunakan Metode ARDL. Jurnal Akuntansi Keuangan Dan Bisnis, 16(1), 90–99. https://doi.org/10.35143/jakb.v16i1.5793

Hanipah, H., Sugiartini, P., & Maula, I. M. (2023). Analysis of the Impact of Government Fiscal and Monetary Policies on Economic Growth in Indonesia: Government Economic Approach. Journal of Social Research, 2(11), 3867–3871. https://doi.org/10.55324/josr.v2i11.1498

Ismamudi, I., Hartati, N., & Sakum, S. (2023). Peran Bank dan Lembaga Keuangan dalam Pengembangan Ekonomi: Tinjauan Literatur. Jurnal Akuntansi Neraca, 1(2), 35–44. https://doi.org/10.59837/jan.v1i2.10

Liberati, A., Altman, D. G., Tetzlaff, J., Mulrow, C., Gotzsche, P. C., Ioannidis, J. P. A., Clarke, M., Devereaux, P. J., Kleijnen, J., & Moher, D. (2009). The PRISMA statement for reporting systematic reviews and meta-analyses of studies that evaluate healthcare interventions: explanation and elaboration. BMJ, 339(339), b2700–b2700. https://doi.org/10.1136/bmj.b2700

Medina, L. (2018). Assessing Fiscal Risks in Bangladesh. Asian Development Review, 35(1), 196–222. https://doi.org/10.1162/adev_a_00111

Moher, D., Liberati, A., Tetzlaff, J., & Altman, D. G. (2009). Preferred reporting items for systematic reviews and meta-analyses: The PRISMA statement. BMJ: British Medical Journal, 339(7716), 332–336.

Moridu, I. (2023). The Role Corporate Governance in Managing Financial Risk: A Qualitative Study on Listed Companies. The ES Accounting and Finance, 1(03), 176–183. https://doi.org/10.58812/esaf.v1i03.110

Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., & McGuinness, L. A. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. British Medical Journal, 372(71). https://doi.org/10.1136/bmj.n71

Perwito, N., Syamsu, N., & Gunardi, N. (2020). Efek Mediasi Literasi Keuangan Terhadap Hubungan Antara Kualitas Pembelajaran Keuangan dengan Keputusan Investasi. Jurnal E-Bis (Ekonomi-Bisnis), 4(2), 118–130. https://doi.org/10.37339/e-bis.v4i2.228

Rahman, N. M. A., & Effendi, N. R. a. R. (2024). Webinar Meningkatkan Pengetahuan Kontribusi Audit Internal dalam Menyelaraskan Kesiapan Resiko dan Toleransi. INSAN CENDEKIA Jurnal Pengabdian Kepada Masyarakat, 2(1), 70–75. https://doi.org/10.46838/ic.v2i1.487

Reis, P. M. N., & Pinto, A. P. S. (2022). How Do Banking Characteristics Influence Companies’ Debt Features and Performance during COVID-19? A Study of Portuguese Firms. International Journal of Financial Studies, 10(4), 98. https://doi.org/10.3390/ijfs10040098

Suwito, S., Santosa, S. H., & Yunitasari, D. (2020). Pengujian Empiris Pengaruh Ketidakpastian Kebijakan Ekonomi Amerika Serikat Terhadap Dinamika Perekonomian Indonesia. e-Journal Ekonomi Bisnis Dan Akuntansi, 7(1), 82. https://doi.org/10.19184/ejeba.v7i1.13121

Umar, Z., Gubareva, M., & Sokolova, T. (2021). The impact of the Covid-19 related media coverage upon the five major developing markets. PLoS ONE, 16(7), e0253791. https://doi.org/10.1371/journal.pone.0253791

Wang, C., Zhu, Y., Gong, W., & Yu, F. (2022). Debt Risk of Green Bonds Issued by Local Governments in Shandong Province Based on KMV-Logistics Mixed Early Warning Model. Frontiers in Environmental Science, 10. https://doi.org/10.3389/fenvs.2022.892544

Wang, Z., Zhang, Z., Zhang, Q., Gao, J., & Lin, W. (2021). COVID-19 and financial market response in China: Micro evidence and possible mechanisms. PLoS ONE, 16(9), e0256879. https://doi.org/10.1371/journal.pone.0256879

Xia, Y., Hu, W., & Su, Z. (2022). Economic Policy Uncertainty, Social Financing Scale and Local Fiscal Sustainability: Evidence from Local Governments in China. Sustainability, 14(12), 7343. https://doi.org/10.3390/su14127343




DOI: https://doi.org/10.35308/akbis.v0i0.11259

Refbacks

  • There are currently no refbacks.