Eskalasi risiko operasional dalam layanan perbankan digital

Tantangan pengendalian internal di tengah kompleksitas teknologi

Abstract

This research aims to explore the increasing operational risk in the field of digital banking services as well as to assess how effective internal controls are in handling the growing complexity of technology. Although advancements in digital banking have brought efficiency to services, the dark side emerges in the form of new risks such as system failures, cyber-attacks, and disruptions in operational processes. This research adopts a qualitative method by reviewing literature from relevant international and domestic publications. The findings indicate that the implementation of operational risk management, covering the stages of identification, measurement, monitoring, and control, has broadly followed the Basel framework. However, its execution is still far from ideal, especially in strengthening internal controls and reducing technology-related risks. It was found that there is a gap between theory and practice in the field, particularly in facing increasingly complex digital risks. Therefore, it is necessary to strengthen flexible internal controls, integrate technology into risk management, and improve risk management to maintain the stability and sustainability of digital banking.