MANAJEMEN RISIKO KEUANGAN DALAM TINJAUAN ISLAM

Dudang Gojali

doi:10.15575/aksy.v4i1.25139

MANAJEMEN RISIKO KEUANGAN DALAM TINJAUAN ISLAM

Dudang Gojali^(1*)

(1) UIN Sunan Gunung Djati Bandung, Indonesia
(*) Corresponding Author

Abstract

Risiko merupakan bagian yang tidak terpisahkan dari setiap kegiatan. Karena masa
depan itu sulit diprediksi. Tidak ada seorang pun di dunia ini yang tahu persis apa
yang akan terjadi di masa depan, bahkan mungkin sedetik. Selalu ada faktor
ketidakpastian yang menciptakan risiko. Manajemen risiko merupakan suatu proses
dimana identifikasi, analisis, penilaian, pengendalian, dan upaya untuk menghindari
atau menghapus risiko yang tidak dapat diterima. Dalam suatu perusahaan,
manajemen risiko merupakan suatu proses perencanaan, pengaturan dan
pengontrolan aktivitas sebuah organisasi dalam meminimalisir risiko pendapatan
suatu perusahaan. (Djojosoedarso, 1999). Sistem manajemen risiko yang
komprehensif harus mencakup tiga komponen yaitu lingkungan manajemen risiko
yang tepat dan kebijakan serta prosedur yang baik, proses pengukuran, mitigasi dan
pemantauan yang tepat, dan pengendalian internal yang tepat

Keywords

Risiko, Lembaga Keuangan, Manajemen Risiko Keuangan.

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DOI: https://doi.org/10.15575/aksy.v4i1.25139

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Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) dipublikasikan oleh Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Sunan Gunung Djati Bandung
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 3.0 Tanpa Adaptasi.

email: jurnal.aksy@uinsgd.ac.id & jurnal.aksy@gmail.com

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MANAJEMEN RISIKO KEUANGAN DALAM TINJAUAN ISLAM

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