Analisis risiko operasional dalam perbankan syariah
Identifikasi, pengukuran, dan strategi mitigasi berbasis prinsip syariah
Abstract
This study aims to examine operational risks in the Islamic banking sector using a risk management approach that encompasses identification, measurement, and mitigation in accordance with Sharia principles. The method used in this study is qualitative, involving a literature review of various relevant scientific sources on risk management and Islamic banking. The results of this study reveal that operational risks in Islamic banking stem from failures in internal processes, human errors, weaknesses in technological systems, as well as uncontrollable external factors. Additionally, there is a specific risk characteristic in Islamic banking, namely compliance risk with Sharia principles, which can affect the institution’s reputation and legitimacy. The risk identification process is a critical stage for identifying various risk exposures, which are then measured using standard approaches such as the Basic Indicator Approach (BIA) and the Standardized Approach (SA). Furthermore, risk mitigation efforts are implemented by applying the principle of prudence, strengthening internal control systems, improving workforce quality, diversifying the financing portfolio, and optimizing oversight by the Sharia Supervisory Board. Thus, the implementation of integrated operational risk management that complies with Sharia principles is essential for maintaining stability, enhancing public confidence, and supporting the sustainability of the Islamic banking sector.
Downloads
References
Anam, H. (2023). Manajemen Risiko Operasional Bank Syariah; Teori dan Manfaat. Jurnal At-Tamwil: Kajian Ekonomi Syariah, 5(1), 16–31.
Arfan, A., Saifullah, S., & Fakhruddin, F. (2016). Implementasi Prinsip Bagi Hasil Dan Manajemen Risiko dalam Produk-Produk Pembiayaan Perbankan Syariah di Kota Malang. 10(1), 213. https://repository.uin-malang.ac.id/622/
Azizah, W., & Farid, M. (2021). Manajemen risiko dalam perbankan syariah. Muhasabatuna: Jurnal Akuntansi Syariah, 3(2), 67–80.
Hoffman, D. G. (2002). Managing operational risk: 20 firmwide best practice strategies. John Wiley & Sons.
Ihyak, M., Segaf, & Suprayitno, E. (2023). Risk management in Islamic financial institutions (literature review). (2). http://repository.uin-malang.ac.id/16775
King, J. L. (2001). Operational risk: Measurement and modelling. (No Title).
Mardiana, M. (2018). Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan (Study Pada Perbankan Syariah Yang Terdaftar Di Bei). Iqtishoduna, 14 (2), 151–166. http://repository.uin-malang.ac.id/7242/
Mokni, R. B. S., Echchabi, A., Azouzi, D., & Rachdi, H. (2014). Risk management tools practiced in Islamic banks: Evidence in MENA region. Journal of Islamic Accounting and Business Research, 5(1), 77–97.
Nelly, R., Siregar, S., & Sugianto, S. (2022). Analisis manajemen risiko pada bank syariah: Tinjauan literatur. Reslaj: Religion Education Social Laa Roiba Journal, 4(4), 918–930.
Saputra, E. (2023). Mitigasi risiko kepatuhan bank syariah terhadap prinsip syariah. AL-IQTISHAD: Jurnal Perbankan Syariah Dan Ekonomi Islam, 1(1), 23–33.
Xiang, Z. (2017). The Relationships Between Internal Control, Enterprise Risk Management, and Firm Performance in China. University of Malaya (Malaysia).
Copyright (c) 2026 Inas Attamimi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
