Pengurusan Risiko Menurut Perspektif Syarak: Satu Kajian Tinjauan Di Institusi Wakaf Majlis Agama Islam Negeri (MAIN) Terpilih
Abstract
Pengurusan risiko merupakan antara komponen tadbir urus yang baik dan berperanan memastikan objektif dan matlamat institusi tercapai. Risiko dan pengurusan risiko telah menjadi perhatian dalam institusi bermatlamatkan keuntungan seperti syarikat kewangan kerana faktor untung dan rugi. Namun, situasi ini berbeza dengan institusi tidak bermatlamatkan keuntungan yang masih kurang menekankan perihal pengurusan risiko serta dibahaskan dalam konteks semasa. Tambahan pula, syarak telah menekankan perihal risiko dan pengurusan risiko lebih-lebih lagi melibatkan institusi yang berlatar belakangkan Islam seperti wakaf. Justeru itu, kajian ini akan menganalisis kedudukan risiko dan pengurusan risiko dari sudut pandang syarak, seterusnya meneliti keterdedahan risiko serta keperluan pengurusan risiko dalam institusi wakaf. Reka bentuk kajian ini adalah kualitatif dengan menggunakan analisis kandungan. Dapatan kajian mengenal pasti bahawa risiko dan pengurusan risiko telah ditekankan oleh syarak melalui perspektif al-Quran, al-Sunnah, fiqh dan praktikal semasa. Kajian turut mendapati pengurusan wakaf di Malaysia belum terdapat bahagian pengurusan risiko yang khusus dalam organisasi mereka walaupun perbincangan pengurusan risiko dalam institusi tidak bermatlamatkan keuntungan semakin mendapat perhatian. Kajian ini turut mencadangkan pendekatan pengurusan risiko yang lebih menyeluruh dan kontemporari untuk diamalkan dalam kerangka pengurusan risiko institusi wakaf semasa.
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