Authors retain the copyright without restrictions for their published content in this journal. HSSR is a SHERPA ROMEO Green Journal.
Publishing License
This is an open-access article distributed under the terms of
INCREASING ACCOUNTABILITY THROUGH INTERNAL CONTROL MECHANISM IN RELIGIOUS ORGANIZATION
Corresponding Author(s) : Wirawan ED Radianto
Humanities & Social Sciences Reviews,
Vol. 7 No. 6 (2019): November
Abstract
Purpose: This study aims to investigate the implementation of internal control in religious institutions, especially church institutions. A difference in church governance certainly differentiates the church's internal control, so the issue of internal control is very important and interesting for further investigation.
Methodology: This study used a sample of 100 churches. The researchers used questionnaires in data collection. The sampling method used is the purposive sampling method. To see whether there are differences in internal control between different church governance styles, the researchers used the chi-square analysis.
Results: The findings of this study are as follows: all churches have realized the importance of accountability that must be held to gain the trust of their congregants. Hence, all churches sampled in this study already have an internal control system. This study found differences in the systems based on church governance. Therefore, it is known that governance differentiates churches’ internal control systems.
Implications: The implication of this research is that a church must have an effective internal control system. This is necessary because the church must be accountable to all of its stakeholders, especially the church congregants. The implementation of the internal control system may differ according to the church management system. However, the elements of the internal control system must be the same even though the process of implementing the internal control system is different.
Keywords
Download Citation
Endnote/Zotero/Mendeley (RIS)BibTeX
- Anindhita, R. (2017). Akuntansi Gereja Dalam Prespektif Tata Kelola Harta Kekayaan Dan Keuangan Pada Organisasi Keagamaan (Studi Kasus Pada Greja Kristen Jawi Wetan Jemaat). Jurnal Akuntansi Unesa, 5(2), 1-20.
- Dewi, K. G. S. S., Atmadja, A. T., & Adiputra, I. M. P. (2015). Konsep Akuntabilitas Keuangan Dalam Organisasi Keagamaan (Studi Kasus Pada Gereja Kerasulan Baru Di Indonesia, Distrik Jawa Timur Dan Bali). Jurnal Ilmiah Mahasiswa Akuntansi, 3(1), 1-10.
- Duncan, J. B., Flesher, D. L., & Stocks, M. H. (1999). Internal control systems in US churches. Accounting, Auditing & Accountability Journal, 12(2), 142-164. https://doi.org/10.1108/09513579910270084 DOI: https://doi.org/10.1108/09513579910270084
- Hall, J. A. (2008). Accounting Information Systems, 6th Edition-South-Western College Pub.
- Haryono, F. (2019). Evaluasi Penerapan Psak No. 45 Tentang Pelaporan Keuangan Entitas Nirlaba Pada Jemaat Gmim Sion Teling Sentrum Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi,, 7(1), 981-990.
- Kabuhung, M. (2013). Sistem informasi akuntansi penerimaan dan pengeluaran kas untuk perencanaan dan pengendalian keuangan pada Organisasi nirlaba keagamaan. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3), 339-348. https://doi.org/10.35968/jsi.v3i2.69 DOI: https://doi.org/10.35968/jsi.v3i2.69
- Kalangi, M. M., Nangoi, G. B., & Kalangi, L. (2016). Analisis Faktor-faktor Yang Mempengaruhi Pelaksanaan Pelaporan Pertanggungjawaban Dana Gereja Masehi Injili Di Minahasa (Gmim) Kota Manado. Jurnal Riset Akuntansi Dan Auditing" Goodwill", 7(1), 1-14. https://doi.org/10.35800/jjs.v7i1.12736 DOI: https://doi.org/10.35800/jjs.v7i1.12736
- Laughlin. (1990). A model of financial accountability and the Church of England. Financial Accountability & Managemen, 6(2), 93-114. https://doi.org/10.1111/j.1468-0408.1990.tb00202.x DOI: https://doi.org/10.1111/j.1468-0408.1990.tb00202.x
- Laughlin, R. C. (1988). Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England. Accounting, Auditing & Accountability Journal, 1(2), 19-42. https://doi.org/10.1108/EUM0000000004622 DOI: https://doi.org/10.1108/EUM0000000004622
- Maase, A. (2014). Pelaksanaan Fungsi Audit Intern di Organisasi Nirlaba (Studi Kasus pada GMIM Jemaat Kristus Manado). Jurnal Riset Akuntansi Dan Auditing" Goodwill", 5(2), 1-15. https://doi.org/10.35800/jjs.v5i2.6309 DOI: https://doi.org/10.35800/jjs.v5i2.6309
- Mamesah, M. (2013). Penerapan PSAK no. 45 pada GMIM Efrata Sentrum Sonder Kaitannya dengan Kualitas Informasi Laporan Keuangan. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(4), 1717-1728.
- Patty, A. C., & Irianto, G. (2013). Akuntabilitas Perpuluhan Gereja. Jurnal Akuntansi Multiparadigma, 4(2), 177-187. https://doi.org/10.18202/jamal.2013.08.7191 DOI: https://doi.org/10.18202/jamal.2013.08.7191
- Pramesti, A., Riyandini, E. C., & Pesudo, D. A. A. (2018). Akuntabilitas Dan Pengendalian Internal Pada Organisasi Nirlaba (Studi Pada Gbi Ambarawa). Behavioral Accounting Journal, 1(1), 176-192. DOI: https://doi.org/10.33005/baj.v1i2.32
- Rahmah, M., & Munte, F. B. (2019). Perlakuan Akuntansi Organisasi Nirlaba Terkait Dengan Psak No. 45 Tahun 2017 Pada Gereja Hkbp Maranatha. Jurnal Akuntansi dan Bisnis Krisnadwipayana, 6(1), 29-36. https://doi.org/10.35137/jabk.v6i1.258 DOI: https://doi.org/10.35137/jabk.v6i1.258
- Randa, F. (2011). Akuntabilitas Keuangan Dalam Organisasi Keagamaan (Studi Etnografi pada Sebuah Gereja Katolik di Tanah Toraja). Jurnal Sistem Informasi Manajemen dan Akuntansi, 9(2), 59-83.
- Santoso. (2011). Akuntansi Sektor Publik Tinjauan Terhadap GKI Gunung Sahari Jakarta. Akuntansi Krida Wacana, 11(1).
- Santoso, R., & Sugiarti, Y. (2014). Akuntabilitas Pada Gereja X di Surabaya. CALYPTRA, 3(3).
- Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169-189. https://doi.org/10.1002/smj.4250150301 DOI: https://doi.org/10.1002/smj.4250150301
- Sukmawati, F., Pujiningsih, S., & Laily, N. (2019). Akuntabilitas Gereja Dalam Perspektif Alkitabiahdan Stewardship Theory. Jurnal Akuntansi Aktual, 301-310.
- Sumakul, N. M. (2019). Penatalayanan Gereja yang Efektif di Era Milenial. Jurnal Teologi Rahmat, 5(1), 1-16.
References
Anindhita, R. (2017). Akuntansi Gereja Dalam Prespektif Tata Kelola Harta Kekayaan Dan Keuangan Pada Organisasi Keagamaan (Studi Kasus Pada Greja Kristen Jawi Wetan Jemaat). Jurnal Akuntansi Unesa, 5(2), 1-20.
Dewi, K. G. S. S., Atmadja, A. T., & Adiputra, I. M. P. (2015). Konsep Akuntabilitas Keuangan Dalam Organisasi Keagamaan (Studi Kasus Pada Gereja Kerasulan Baru Di Indonesia, Distrik Jawa Timur Dan Bali). Jurnal Ilmiah Mahasiswa Akuntansi, 3(1), 1-10.
Duncan, J. B., Flesher, D. L., & Stocks, M. H. (1999). Internal control systems in US churches. Accounting, Auditing & Accountability Journal, 12(2), 142-164. https://doi.org/10.1108/09513579910270084 DOI: https://doi.org/10.1108/09513579910270084
Hall, J. A. (2008). Accounting Information Systems, 6th Edition-South-Western College Pub.
Haryono, F. (2019). Evaluasi Penerapan Psak No. 45 Tentang Pelaporan Keuangan Entitas Nirlaba Pada Jemaat Gmim Sion Teling Sentrum Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi,, 7(1), 981-990.
Kabuhung, M. (2013). Sistem informasi akuntansi penerimaan dan pengeluaran kas untuk perencanaan dan pengendalian keuangan pada Organisasi nirlaba keagamaan. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3), 339-348. https://doi.org/10.35968/jsi.v3i2.69 DOI: https://doi.org/10.35968/jsi.v3i2.69
Kalangi, M. M., Nangoi, G. B., & Kalangi, L. (2016). Analisis Faktor-faktor Yang Mempengaruhi Pelaksanaan Pelaporan Pertanggungjawaban Dana Gereja Masehi Injili Di Minahasa (Gmim) Kota Manado. Jurnal Riset Akuntansi Dan Auditing" Goodwill", 7(1), 1-14. https://doi.org/10.35800/jjs.v7i1.12736 DOI: https://doi.org/10.35800/jjs.v7i1.12736
Laughlin. (1990). A model of financial accountability and the Church of England. Financial Accountability & Managemen, 6(2), 93-114. https://doi.org/10.1111/j.1468-0408.1990.tb00202.x DOI: https://doi.org/10.1111/j.1468-0408.1990.tb00202.x
Laughlin, R. C. (1988). Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England. Accounting, Auditing & Accountability Journal, 1(2), 19-42. https://doi.org/10.1108/EUM0000000004622 DOI: https://doi.org/10.1108/EUM0000000004622
Maase, A. (2014). Pelaksanaan Fungsi Audit Intern di Organisasi Nirlaba (Studi Kasus pada GMIM Jemaat Kristus Manado). Jurnal Riset Akuntansi Dan Auditing" Goodwill", 5(2), 1-15. https://doi.org/10.35800/jjs.v5i2.6309 DOI: https://doi.org/10.35800/jjs.v5i2.6309
Mamesah, M. (2013). Penerapan PSAK no. 45 pada GMIM Efrata Sentrum Sonder Kaitannya dengan Kualitas Informasi Laporan Keuangan. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(4), 1717-1728.
Patty, A. C., & Irianto, G. (2013). Akuntabilitas Perpuluhan Gereja. Jurnal Akuntansi Multiparadigma, 4(2), 177-187. https://doi.org/10.18202/jamal.2013.08.7191 DOI: https://doi.org/10.18202/jamal.2013.08.7191
Pramesti, A., Riyandini, E. C., & Pesudo, D. A. A. (2018). Akuntabilitas Dan Pengendalian Internal Pada Organisasi Nirlaba (Studi Pada Gbi Ambarawa). Behavioral Accounting Journal, 1(1), 176-192. DOI: https://doi.org/10.33005/baj.v1i2.32
Rahmah, M., & Munte, F. B. (2019). Perlakuan Akuntansi Organisasi Nirlaba Terkait Dengan Psak No. 45 Tahun 2017 Pada Gereja Hkbp Maranatha. Jurnal Akuntansi dan Bisnis Krisnadwipayana, 6(1), 29-36. https://doi.org/10.35137/jabk.v6i1.258 DOI: https://doi.org/10.35137/jabk.v6i1.258
Randa, F. (2011). Akuntabilitas Keuangan Dalam Organisasi Keagamaan (Studi Etnografi pada Sebuah Gereja Katolik di Tanah Toraja). Jurnal Sistem Informasi Manajemen dan Akuntansi, 9(2), 59-83.
Santoso. (2011). Akuntansi Sektor Publik Tinjauan Terhadap GKI Gunung Sahari Jakarta. Akuntansi Krida Wacana, 11(1).
Santoso, R., & Sugiarti, Y. (2014). Akuntabilitas Pada Gereja X di Surabaya. CALYPTRA, 3(3).
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169-189. https://doi.org/10.1002/smj.4250150301 DOI: https://doi.org/10.1002/smj.4250150301
Sukmawati, F., Pujiningsih, S., & Laily, N. (2019). Akuntabilitas Gereja Dalam Perspektif Alkitabiahdan Stewardship Theory. Jurnal Akuntansi Aktual, 301-310.
Sumakul, N. M. (2019). Penatalayanan Gereja yang Efektif di Era Milenial. Jurnal Teologi Rahmat, 5(1), 1-16.