SURABAYA ORPHANAGE RISK MANAGEMENT ANALYSIS USING THE COSO ERM METHOD

  • Nurma Fila Anggun Dwi Saputri UIN Sunan Ampel Surabaya
  • Ahmad Khairul Hakim UIN Sunan Ampel Surabaya

Abstract

This research aims to identify the risks occurring at the Arrohyati Orphanage using the COSO ERM method. The study employs a qualitative descriptive approach with data sources derived from interviews. The results of this research indicate that there are five potential risks faced by the Arrohyati Orphanage, which include a decline in the orphanage's reputation, a shortage of funds, tarnishing of the orphanage’s name due to the behavior of its wards, disruption in the operational system, and failure to carry out routine activities. For all these risks, the Arrohyati Orphanage has provided solutions to anticipate and control them, such as improving financial management, ensuring the completeness of donation records, preparing emergency cash funds, organizing activities involving the community, and offering guidance and punishment to foster children who cause problems.

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Published
2025-05-04
Issue
Vol. 1 No. 1 (2024): February
Section
Articles