Manajemen Resiko Berbasis Stewardship dalam Keberlanjutan BUMDes

Siti Amerieska, I Made Narsa, Sri Ningsih

Abstract


Tujuan penelitian ini mengeksplorasi praktik manajemen risiko pada BUM Desa. Metode yang digunakan dengan pendekatan kualitatif studi kasus. Alat analisis yang digunakan dengan Teori Stewardship dan PP No. 11 tahun 2021 tentang BUM Desa serta Enterprise Risk Management (ERM) untuk memetakan risiko yang terjadi pada BUM Desa. Hasil penelitian ini terdapat empat jenis risiko yakni; pertama risiko stratgeik dengan indikator tata kelola, risiko perencanaan, risiko pasar. Kedua risiko operasional yang terdiri dari risiko sumber daya manusia, bagaimana monitoring dan controlling dilaksanakan. Ketiga risiko fianansial dalam hal ini akuntansi dan pelaporan merupakan proses yang tidak dapat dipisahkan dengan adanya frauds risk. Keempat risiko keberlanjutan, merupakan hal yang penting dengan menanamkan risiko awareness dan mendukung misi pelestarian sosial budaya dan lingkungan masyarakat desa. Kontribusi penelitian memeberikan guidance risiko apa saja yang di hadapi BUM Desa sekaligus memberikan solusi bagaimana BUM Desa dapat bertahan bahkan keberlanjutannya dapat bermanfaat untuk kesejahteraan masyarakat. Terdapat 6 (enam) nilai Keberlanjutan  BUM Desa yakni (1) Governance & Leadership Commitment, (2) Economic & Empowering Local Asset, (3) Stewardship cultural local wisdom & Human Empowering, (4) Innovatif, Network & Mutual Collaboration; (5) Environmnt & Ecosystem Digitalize; (6) Risk Awarness & Compliance.

Keywords


BUMDesa; Stewardship; Risk; Sustainability.

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DOI: https://doi.org/10.18196/jati.v6i2.18184

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