Any change in regulation and business environment as well as development of information may affect risk management in provincila Government. This research will report findings on risk management implementation in local government. The study refers to West Java Provincial Government focusing on risk culture. Data collection is conducted by document study as well as in depth interview with several key leaders. The research data is tested for validity using triangulation to check the accuracy. Results of the survey shows that the gap between expectations and realities related to risk culture focused on leadership, understanding and commitment within the West Java Provincial Government can be categorized as low. Leadership which is one of the focus of risk culture development has been realized through the leaders’ directives to their associates in conducting the organization activities. Then, leaders of local government institutions have provided opportunities for the organization‘s members to express their opinions on various issues through both formal and informal media. However, the commitment has, not yet been supported by the documentation of clear reward and punishment. This leads to difficulties in assessing whether the behavior of organizational members in conducting organizational activities has been consistent and can be judged equally from the reward and punishment perspective.

Deni Suardini Et Al (2018). The Existence of Risk Culture in Risk Management Implementation on the West Java Provincial Government, European Research Studies Journal Volume XXI Special Issue 3, 488-502