Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Implementation of Risk Based Budgeting in Improving Business Sustainability at PT. Semen Tonasa

Authors
Eunike Yulinah Sentosa1, *, Abdul Razak Munir1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: eunike.yulinah@sig.id
Corresponding Author
Eunike Yulinah Sentosa
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_176How to use a DOI?
Keywords
Risk Based Budgeting; Sustainability Business; PT. Semen Tonasa
Abstract

Study This aimingfor knowing: 1) implementation of Risk-Based Budgeting at PT. Semen Tonasa can help company in identify, manage, and reduce potential risks threaten sustainability business, and 2) obstacles in implementation risk based budgeting in increase sustainability business at PT. Semen Tonasa. Study qualitative This aiming to reveal the meaning behind fact through interviews, observations, questionnaires, and documentation at PT. Semen Tonasa, Regency Pangkep, South Sulawesi. Research This use method evaluation risk in budgeting companyfor increase sustainability business, with step identification risk through SWOT analysis and historical data, analysis possibilities and impacts risk, as well as evaluation level severity use matrix. Data analysis was performed through data condensation, data presentation, and retrieval Conclusion. Research results This show that Implementation of Risk Based Budgeting (RBB) at PT. Semen Tonasa give impact positive in support sustainability business and operations company. RBB strengthens focus on KPI, reduce revision budget yearly, increasing effectiveness allocation source power, and align plan term short with term length. Approach This allow company more proactive and responsive to risk, yield planning more finances strategic and efficient. In the future, research more carry on can explore impact term length of RBB and development methodology evaluation greater risk effective.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_176How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Eunike Yulinah Sentosa
AU  - Abdul Razak Munir
PY  - 2025
DA  - 2025/07/30
TI  - Implementation of Risk Based Budgeting in Improving Business Sustainability at PT. Semen Tonasa
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2210
EP  - 2220
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_176
DO  - 10.2991/978-94-6463-758-8_176
ID  - Sentosa2025
ER  -