Analisis Risiko Operasional dan Tata Kelola Usaha dalam Perspektif Good Corporate Governance

Abstract

This study aims to analyze operational risk at Pawon Seruni Canteen from the perspective of Good Corporate Governance (GCG). The study employed a qualitative approach using a case study method. Data were collected through observations, interviews, and documentation, and analyzed using the ISO 31000:2018 risk management framework. The results identified six major operational risks: high logistics costs due to the separation of the production and sales locations, high distribution costs, dependence on the owner for food production, limited financial reporting transparency to investors, centralized decision-making by the owner, and the potential for raw material waste. The evaluation based on GCG principles revealed that the responsibility principle has been implemented effectively, while transparency, accountability, and independency require further improvement. Recommended mitigation strategies include developing standard operating procedures (SOPs), implementing digital financial record-keeping, delegating production tasks to employees, and periodically evaluating logistics and distribution costs. The findings indicate that integrating operational risk management based on ISO 31000:2018 with Good Corporate Governance principles can improve operational efficiency, strengthen investor confidence, and support business sustainability.