Manajemen risiko dalam akuntansi syariah

Prinsip dan praktik

Abstract

This research discusses risk management in the context of Islamic accounting, focusing on the principles underlying risk management practices as well as its implementation in sharia-compliant business practices. The purpose of this study is to investigate how Islamic accounting principles influence the approach to risk management, as well as to analyze the best practices in managing risk in accordance with Islamic principles. This research methodology uses literature study. The literature study method is a series of activities related to library data collection methods, reading and recording, and processing research materials (Zed, 2014: 3). The data used comes from textbooks, journals, scientific articles, literature reviews that contain the concepts studied. The results showed that Islamic accounting principles play an important role in risk management in the context of Islamic finance. Principles such as fairness, transparency, social responsibility, and compliance with Islamic law form the basis for risk management in accordance with sharia values. In practice, Islamic financial institutions and other business entities implement various strategies to manage risk, including portfolio diversification, risk mapping, and the use of sharia-compliant financial instruments