Pengembangan Model Early Warning System Manajemen Risiko Berbasis Digital pada Koperasi: Pendekatan Grounded Theory

Abstract

Digital transformation has created new opportunities for cooperatives to strengthen risk management, yet many cooperative organizations still rely on periodic monitoring, manual controls, and reactive responses to risk events. This study aims to develop a substantive model of a digital-based early warning system for cooperative risk management through the development of DIGICARE. The study employed a qualitative Grounded Theory approach to identify concepts, categories, relationships, and core processes emerging from empirical data. Data were collected through in-depth interviews, focus group discussions, observations, and document analysis involving cooperative management, internal control personnel, operational staff, and other relevant informants at Koperasi Karyawan Redrying Bojonegoro (KAREB). Data analysis involved open coding, axial coding, selective coding, constant comparison, and theoretical integration. The findings indicate that effective digital early warning requires the integration of risk identification, internal control, compliance monitoring, transaction information, anomaly detection, risk classification, and management response into an interconnected process. The resulting substantive model positions DIGICARE as an integrated mechanism that transforms risk monitoring from periodic and reactive activities into continuous and anticipatory management. The study contributes a context-based model for digital risk management in cooperatives and provides practical implications for strengthening internal control, risk response, and governance through an integrated early warning system