Akuntabilitas Pelaporan Keuangan dan Pengendalian Internal pada Gereja Toraja ABC

Tjungadi, Marselinus Aditya Hartanto; Rahadian, Yan

doi:10.17509/jaset.v12i2.24583

Cited by 2 publications

(1 citation statement)

References 1 publication

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“…Penelitian Tjungadi & Rahadian (2020), Anto et al (2021) dan Yani & Dewi (2022) terhadap organsasi nirlaba menyimpulkan bahwa pelaksanaan akuntabilitas pada organisasi nirlaba masih sederhana dan belum optimal terutama pada akuntabilitas keuangan sedangkan penelitian (Fajri et al, 2021) dan (Safitri & Narasti, 2023) menyimpulkan bahwa organisasi nirlaba telah melaksanakan akuntabilitas. Masih terdapat kesenjangan pada organisasi nirlaba yang tidak melakukan praktik akuntabilitas sepenuhnya sehingga diperlukannya penelitian terhadap organisasi nirlaba lainnya untuk mendukung penelitian-penelitian tedahulu.…”

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Evaluasi Pelaksanaan Akuntabilitas Pada Yayasan XYZ

Vianto,

Siswantoro

2024

JAA

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Purpose: This study aims to evaluate the practice of accountability at the XYZ Foundation. XYZ Foundation is a non-profit organization that is still developing so it needs stakeholder support to achieve the vision and mission of the organization. In getting this support, the XYZ Foundation needs to carry out accountability to gain public support. Methodology/approach: This study evaluates financial accountability based on ISAK 35 and evaluates performance accountability based on financial ratios. Researchers also conducted a comparative analysis to get the best practices from similar organizations. The research method used is descriptive qualitative with a case study approach and researchers collect primary and secondary data through interviews, documentation and collect digital documentation published by XYZ Foundation through social media and official websites. Findings: The results showed that accountability has not been performed optimally by XYZ Foundation. Through comparative analysis, XYZ Foundation can identify best practices from similar organizations. Practical and Theoretical contribution/Originality: This research evaluates accountability practices with the approach of performance and financial indicators of XYZ Foundation and conducts a comparative analysis with similar organizations. Research Limitation: This research was only conducted on one entity, namely the XYZ Foundation with the period 2020-2022.

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Evaluasi Pelaksanaan Akuntabilitas Pada Yayasan XYZ

Vianto,

Siswantoro

2024

JAA

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Accountability and Internal Control of Religious Organizations (Study on GKPB Immanuel Tabanan)

Nalle,

Pradnyani,

Wasita

2023

IJP

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Religious organizations require accountability practices in managing their funds. These accountability practices are reinforced through the implementation of internal controls. The discovery of fraud in religious organizations shows that their internal controls are weak and their management lacks accountability. This research focuses on GKPB Immanuel Tabanan, aiming to understand the implementation of accountability and internal controls in managing acquired funds. The method used in this research is a descriptive qualitative approach, involving the collection of primary data through in-depth interviews, observations, and documentation. Data validity is tested using triangulation techniques. The research shows that accountability at GKPB Immanuel Tabanan has been effective. This is evident from the assignment of tasks and responsibilities to the church administrators, clear procedures in the selection of church administrators, and the church treasurer's role in overseeing all cash expenditures. Furthermore, the church has also implemented a code of ethics. The implementation of the internal control system has been effective. Procedures for cash receipts and disbursements have been established. Steps to mitigate risks are in place. Each cash expenditure requires authorization from the relevant authorities. Information regarding the church's financial reports is presented openly and accessible to the congregation, and internal audits are being conducted. the church has also implemented a code of ethics. The implementation of the internal control system has been effective. Procedures for cash receipts and disbursements have been established. Steps to mitigate risks are in place. Each cash expenditure requires authorization from the relevant authorities. Information regarding the church's financial reports is presented openly and accessible to the congregation, and internal audits are being conducted. the church has also implemented a code of ethics. The implementation of the internal control system has been effective. Procedures for cash receipts and disbursements have been established. Steps to mitigate risks are in place. Each cash expenditure requires authorization from the relevant authorities. Information regarding the church's financial reports is presented openly and accessible to the congregation, and internal audits are being conducted

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Akuntabilitas Pelaporan Keuangan dan Pengendalian Internal pada Gereja Toraja ABC

Cited by 2 publications

References 1 publication

Evaluasi Pelaksanaan Akuntabilitas Pada Yayasan XYZ

Evaluasi Pelaksanaan Akuntabilitas Pada Yayasan XYZ

Accountability and Internal Control of Religious Organizations (Study on GKPB Immanuel Tabanan)

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