ANALISIS RISIKO OPERASIONAL DENGAN PENDEKATAN COSO ENTERPRISE RISK MANAGEMENT (ERM) PADA UMKM GOLOK GR COLLECTION

This research aims to analyze operational risks at the Golok GR Collection MSMEs using the COSO Enterprise Risk Management (ERM) approach. This research uses descriptive research with a qualitative approach. The case study method was applied in this research with the aim of understanding and analyzing operational risks. The research results identified five main operational risks: work accidents, broken blades, goods being held up during delivery, customer scams, and customer complaints. The risk assessment shows that work accidents are at a high level with the highest risk score (13.12), followed by broken blades (8.75), customer scams (7.82), and goods stuck during delivery (4.2) at a moderate level. , and customer complaints (5.25) at a low level. The implementation of the eight COSO ERM components has been carried out although some aspects are still informal. The risk control strategy implemented includes providing personal protective equipment, employee training and a customer verification system. This research concludes that the COSO ERM approach has helped the Golok GR Collection MSMEs in managing their operational risks effectively, which is reflected in their success in entering international markets.

Keywords: Operational Risk, COSO Enterprise Risk Management, MSMEs, Golok