Analisis Komprehensif Manajemen Risiko Keuangan

Authors

  • Yusrotul Auroh Universitas Serang Raya
  • Ahmad Rifaldi Universitas Serang Raya
  • David Satria Arta Universitas Serang Raya
  • Lella Rukmana Universitas Serang Raya
  • Oktian Andy Cahyo Universitas Serang Raya
  • Denny Kurnia Universitas Serang Raya

DOI:

https://doi.org/10.30656/h1zmt776

Abstract

Financial risk management is a vital aspect of maintaining financial stability and the sustainability of a company's business, especially in the mining industry which is heavily influenced by external dynamics. This research aims to comprehensively analyze the implementation of financial risk management at PT Timah Tbk, focusing on three main types of risk: market risk (exchange rate fluctuations, interest rates, and commodity prices), credit risk, and liquidity risk. The analysis is conducted using a qualitative descriptive approach based on PT Timah's financial data from 2023–2024, which is examined in depth through five stages of risk management: identification, assessment, handling, monitoring, and evaluation. This study also compares the company's strategies with literature. The results indicate that PT Timah has implemented fairly effective risk mitigation strategies, including hedging, interest rate swaps, estimation of expected credit loss (ECL), and the use of integrated risk management information systems.

References

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Published

2026-01-30

Issue

Vol. 13 No. 1 (2026)

Section

Articles

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Copyright (c) 2026 Yusrotul Auroh, Ahmad Rifaldi, David Satria Arta, Lella Rukmana, Oktian Andy Cahyo, Denny Kurnia

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Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License.  This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited