ANALISIS MANAJEMEN RISIKO WAKAF UANG DENGAN METODE ERM COSO

Authors

  • Vita Sarasi Universitas Padjadjaran Bandung, Indonesia http://orcid.org/0000-0001-6750-2345
  • Joval Ifghaniyafi Farras Magister Manajemen Universitas Padjadjaran, Indonesia
  • Jasmine Hanjani Putri

DOI:

https://doi.org/10.29040/jiei.v8i2.3260

Keywords:

cash waqf, risk management, Enterprise Risk Management (ERM) COSO

Abstract

Cash waqf management is different from other Islamic philanthropic asset management, because nazhir as waqf manager must maintain the endowment of waqf and also develop waqf assets so that the benefits can be distributed to mauquf'alaih. This study aims to analyze risk management, find out the risks contained in the management of cash waqf as well as to know the risk control carried out by the Al-Azhar Waqf Institution, Jakarta. The approach used in this research is Enterprise Risk Management (ERM) COSO 2004 (Godfrey, 1996). The results of this study found that there are 31 risks in cash waqf management in Al-Azhar, namely 10 risks in collecting cash waqf funds, 13 risks in managing cash waqf funds and 8 risks in the distribution of cash waqf proceeds that need to be mitigated or transferred in collaboration with other institutions so that the risk is not fully borne alone.

Author Biography

Vita Sarasi, Universitas Padjadjaran Bandung

Prodi Ekonomi Islam Fakultas Manajemen dan Bisnis Universitas Padjadjaran

References

Audriene, D. (2020). Pahami Wakaf, Ibadah yang Bantu Gerakkan Ekonomi Saat Corona. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20201026131623-83-562766

Chowdhury, I. A. (2012). Problems of Waqf Administration and Proposals for Improvement: A Study in Malaysia. Journal of Internet Banking and Commerce, April 2012, vol. 17, no. 1. http://www.arraydev.com/commerce/jibc

COSO. (2004). Enterprise Risk Management-Integrated Framework. COSO, American

Dahlan, R. (2017). Impresi Nazhir terhadap Pemahaman Wakaf Uang. Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam, Vol. 1, No. 2, Desember 2017, hal. 76-188. DOI: 10.22236/alurban_vol1/is2pp176-188

Godfrey, P. S. (1996). Control of Risk: A Guide to the Systematic Management of Risk from Construction. London: Ciria.

Hasanah, U. (2005). Menuju Wakaf Produktif. Majalah Gontor, Edisi 12 Tahun II.

Hasim, D. L. (2016). Analisis Faktor-Faktor yang Memengaruhi Penghimpunan Wakaf Uang di. Jurnal Al-Muzara’ah. Vol.4, No.2. https://doi.org/10.29244/jam.4.2.127-141 Huda, M. (2015). Mengalirkan Manfaat Wakaf. Bekasi: Gramata Publishing.

Khalid, M. A., et al (2019). Risk Management in Waqf Institutions: A Preliminary Study. Journal of Fatwa Management and Research. DOI:10.33102/jfatwa.vol16no2.16

Nasution, M. E, Hasanah, U. (2005). Wakaf Tunai Inovasi Finansial Islam: Peluang dan Tantangan dalam Mewujudkan Kesejahteraan Umat. Jakarta: Pusat Kajian Timur Tengah dan Islam.

Nasution, M. E. (2006). Pengenalan Eksklusif Ekonomi Islam. Jakarta: Kencana.

Nizar, M. A. (2017). Pengembangan Wakaf Produktif di Indonesia: Potensi dan Permasalahan. MPRA Paper No. 97967, posted 06 Jan 2020 05:20 UTC, https://mpra.ub.uni-muenchen.de/97967/

Rozalinda. (2012). Manajemen Risiko Investasi Wakaf Uang. Jurnal Islamica, 6(2): 300–315.

https://jurnal.hukumonline.com/a/5cb492d601fb730011dd2c3a

Santosa, B. (2009). Manajemen Proyek. Konsep & Implementasi. Yogyakarta: Graha Ilmu

Saptono, I. T. (2019). Menangkap Peluang Tren Wakaf Produktif. Jakarta: Komite Nasional Keuangan Syariah (KNKS). Insight Buletin Ekonomi Syariah, edisi keempat, September.

Vaughan, E.J dan Curtis M. Elliot. 1978. Fundamentals of Risk and Insurance. Toronto: John Wiley & Sons Inc

Downloads

Published

08-07-2022

How to Cite

Sarasi, V., Farras, J. I., & Putri, J. H. (2022). ANALISIS MANAJEMEN RISIKO WAKAF UANG DENGAN METODE ERM COSO. Jurnal Ilmiah Ekonomi Islam, 8(2), 1792–1807. https://doi.org/10.29040/jiei.v8i2.3260

Issue

Vol. 8 No. 2 (2022): JIEI : Vol. 8, No. 2, 2022

Section

Articles

Citation Check

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.