Operational Risk Management Analysis Based on the Theory of Tawakal

Authors

  • Hamdi Agustin Universitas Islam Riau
  • Irfan Salim Universitas Islam Riau
  • Permana Universitas Islam Riau
  • Muhammad Sabur Januardi Universitas Islam Riau
  • Muhammad Ryan Alrasyid Universitas Islam Riau
  • Amiruddin Siregar Universitas Islam Riau

DOI:

https://doi.org/10.30651/jms.v11i2.29326

Abstract

This study aims to analyze operational risk management based on the theory of tawakal (trustworthiness). The risk management analysis based on the theory of tawakal covers operational risks, including human resource risk, technology risk, process risk, and environmental risk. This study used a qualitative approach and was conducted with a coffee cart business owner in Pekanbaru. Data collection was conducted through direct observation and interviews. The results of the study indicate that the operational risk analysis of the coffee cart business faces various operational risks originating from human, technological, process, and environmental aspects. The highest risks that need to be addressed immediately are operational aspects related to machines, raw materials and customer obstacles in finding sales locations. Based on the Likelihood Impact Matrix, the risks in the coffee cart business can be grouped into high risks ( High Risk ). Risks included in the high category are damage to the electric bicycle (C1), running out of raw materials (C2), damage to the espresso machine (C3), damage to the grinder machine (C4) and customers having difficulty finding the cart location (D2). Next are medium risks ( Medium Risk ). Risks included in the medium risk category are laptop disruptions that cause balance sheet data to be lost (B1) and remaining ice crystals to melt (D1) and changing cart operators (A1). However, based on the assessment of the foundation aspect, the coffee cart business owner is at low risk ( low ). This condition indicates that the business owner has good faith and trust in God, where the business owner performs the five daily prayers, has honest behavior in business and the source of capital is not from usurious loans.

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Published

2026-04-23

How to Cite

Hamdi Agustin, Irfan Salim, Permana, Muhammad Sabur Januardi, Muhammad Ryan Alrasyid, & Amiruddin Siregar. (2026). Operational Risk Management Analysis Based on the Theory of Tawakal. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 11(1). https://doi.org/10.30651/jms.v11i2.29326

Issue

Vol. 11 No. 1 (2026)

Section

Artikel

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