Implementasi Manajemen Risiko pada Organisasi Non Laba (Studi Fenomenologi pada LAZISNU Lumajang)
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Institusion
Politeknik Negeri Jember
Author
Nurchofifa, Siska
Subject
562 - Akuntansi
Datestamp
2025-03-12 01:20:48
Abstract :
This research aims to obtain qualitative data using a phenomenological approach, as well as to explain the informants' understanding of risk management at LAZISNU Lumajang. The research data were obtained from interviews with three informants and documents used at LAZISNU Lumajang. The data analysis technique was carried out through the stages of noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results of this study indicate that although not yet in a systematic form, LAZISNU Lumajang has already implemented risk management by establishing a management structure. Additionally, based on the components of the COSO ERM (2017) standard, the existing governance and culture include movements to form structures, the presence of supervisory and advisory boards, the application of values such as KOHEREN (Compact, Great, Cool) and MANTAP (Modern, Accountable, Transparent, Trustworthy, Professional), as well as compliance with existing regulations. Strategy and goal setting are carried out by forming a work program at the beginning of the period, conducting branding and socialization, implementing TurBa (Going Down) to the subordinate institutions, media outreach, emotional approaches, creating as many proposals as possible, involving zakat payers or donors in activities, and distinguishing between zakat accounts and infak sedekah. The performance of LAZISNU Lumajang can be seen from the presence of performance evaluations and the formation of cadre development. Review and revision are conducted conditionally. Information, communication, and risk reporting are supported by technology to inform the public about LAZISNU Lumajang, facilitate communication, and enable online recording and reporting.
This research aims to obtain qualitative data using a phenomenological approach, as well as to explain the informants' understanding of risk management at LAZISNU Lumajang. The research data were obtained from interviews with three informants and documents used at LAZISNU Lumajang. The data analysis technique was carried out through the stages of noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results of this study indicate that although not yet in a systematic form, LAZISNU Lumajang has already implemented risk management by establishing a management structure. Additionally, based on the components of the COSO ERM (2017) standard, the existing governance and culture include movements to form structures, the presence of supervisory and advisory boards, the application of values such as KOHEREN (Compact, Great, Cool) and MANTAP (Modern, Accountable, Transparent, Trustworthy, Professional), as well as compliance with existing regulations. Strategy and goal setting are carried out by forming a work program at the beginning of the period, conducting branding and socialization, implementing TurBa (Going Down) to the subordinate institutions, media outreach, emotional approaches, creating as many proposals as possible, involving zakat payers or donors in activities, and distinguishing between zakat accounts and infak sedekah. The performance of LAZISNU Lumajang can be seen from the presence of performance evaluations and the formation of cadre development. Review and revision are conducted conditionally. Information, communication, and risk reporting are supported by technology to inform the public about LAZISNU Lumajang, facilitate communication, and enable online recording and reporting.
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