Model Pengukuran Risiko Operasional Perusahaan Asuransi Syariah Menggunakan Metode Analytical Network Process

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Published: May 10, 2025
DOI: https://doi.org/10.24853/jago.5.2.182-202
Keywords:
model pengukuran risiko operasional strategi mitigasi risiko

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Lena Farsiah
Sekolah Tinggi Ilmu Ekonomi Ganesha Jakarta

Abstract

Model pengukuran risiko operasional, yang pada umumnya menggunakan pendekatan kuantitatif, dinilai tidak mampu menangkap seluruh aspek yang diperlukan untuk membangun model pengukuran yang memadai. Penelitian ini bertujuan merancang model pengukuran risiko operasional yang lebih komprehensif dengan mempertimbangkan berbagai faktor, seperti faktor risiko, aktor, data kejadian kerugian, serta alternatif strategi mitigasi risiko yang tepat untuk perusahaan asuransi umum syariah.Penelitian ini menggunakan pendekatan kualitatif berdasarkan pendapat para ahli menggunakan metode Analytical Network Process (ANP), menghasilkan model pengukuran risiko operasional yang lebih handal dan memberikan kontribusi penting bagi industri. Temuan penelitian menunjukkan bahwa prioritas strategi mitigasi risiko operasional berdasarkan ANP adalah peningkatan kualitas standar pencatatan semua risiko dengan sistem informasi yang terintegrasi.

Article Details

Issue
Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Section
Articles
Author Biography

Lena Farsiah, Sekolah Tinggi Ilmu Ekonomi Ganesha Jakarta

Prodi Manajemen

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