Internal Control-Based Operational Activities Self Dealing At Dapoer Bronsu

Abstract

A business or venture is definitely inseparable from the existence of risks that can hinder operational activities. Risks can occur not only in large companies but in all businesses and to minimize the occurrence of a risk requires the implementation of risk management. Risk management is needed to reduce and anticipate the possibility of risk in a business. This study aims to analyze the operational activities that occur at Dapoer Bronsu with a self dealing internal control approach. This research was conducted at Dapoer Bronsu with a qualitative research method with an observation approach and interviews directly with business owners. This study found 4 risks that often occur along with the causes, impacts, and also internal controls. These risks include unstable raw material prices, many competitors of similar products, product expiration, and delays in raw materials. Effective management implementation helps Dapoer Bronsu maintain product quality, improve operational efficiency, increase customer satisfaction, reduce losses, optimize profitability, and ensure long-term business continuity

Keywords: risk, operational activities, risk management