Implementing Risk Management in Nonprofit Organizations: A Phenomenological Study of Islamic Philanthropic Institutions: (Implementasi Manajemen Risiko pada Organisasi Non Laba: Studi Fenomenologi pada Lembaga Filantropi Islam)

Siska Nurchofifa (Politeknik Negeri Jember)
Arisona Ahmad (Politeknik Negeri Jember)
Dessy Putri Andini (Politeknik Negeri Jember)
Sugeng Hartanto (Politeknik Negeri Jember)

Al-Muhasib: Journal of Islamic Accounting and Finance
Vol. 5 No. 2 (2025)

Abstract: This study aims to obtain qualitative data with a phenomenological approach to explain informants' understanding of risk management at LAZISNU Lumajang. Data were collected through interviews with three informants and organizational documents. The analysis was conducted through the stages of noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results showed that although not yet systematic, LAZISNU Lumajang has implemented risk management by forming a management structure. Based on the components of the COSO ERM standard (2017), governance and culture are realized through the establishment of a structure, the presence of a supervisory and advisory board, the application of KOHEREN (Kompak Hebat Keren) and MANTAP (Modern, Accountable, Transparent, Amanah, Professional) values, and compliance with regulations. Strategies and objectives are pursued by preparing work programs at the beginning of the period, branding, socialization, TurBa (Turun ke Bawah), medialization, emotional approach, preparation of proposals, involvement of donors, and separation of zakat and infaq sadaqah accounts. Performance is measured through evaluation and regeneration, while review and revision is done conditionally. Information, communication, and risk reporting are supported by technology for publication, communication, and online recording and reporting. Abstrak: Penelitian ini bertujuan memperoleh data kualitatif dengan pendekatan fenomenologi untuk menjelaskan pemahaman informan terkait manajemen risiko pada LAZISNU Lumajang. Data dikumpulkan melalui wawancara dengan tiga informan serta dokumen organisasi. Analisis dilakukan melalui tahapan noema, noesis, epoche (bracketing), analisis intensional, dan mereduksi eidetik. Hasil penelitian menunjukkan bahwa meskipun belum sistematis, LAZISNU Lumajang telah mengimplementasikan manajemen risiko dengan membentuk struktur manajemen. Berdasarkan komponen standar COSO ERM (2017), tata kelola dan budaya diwujudkan melalui pembentukan struktur, keberadaan dewan pengawas dan penasihat, penerapan nilai KOHEREN (Kompak Hebat Keren) dan MANTAP (Modern, Akuntabel, Transparan, Amanah, Profesional), serta kepatuhan terhadap regulasi. Strategi dan tujuan ditempuh dengan menyusun program kerja awal periode, branding, sosialisasi, TurBa (Turun ke Bawah), medialisasi, pendekatan emosional, penyusunan proposal, pelibatan donatur, serta pemisahan rekening zakat dan infak sedekah. Kinerja diukur melalui evaluasi serta kaderisasi, sementara tinjauan dan revisi dilakukan secara kondisional. Informasi, komunikasi, dan pelaporan risiko didukung teknologi untuk publikasi, komunikasi, serta pencatatan dan pelaporan online.