Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Governance SWARNA
Keith Yohanes Reinhart
Universitas Kristen Maranatha
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pelatihan Penyusunan Laporan Keuangan Gereja GBKP sesuai ISAK 335: Pendekatan Metode Diskusi Interaktif dan Demonstrasi Ita Salsalina Lingga; Joni Joni; Tan Ming Kuang; Lauw Tjun Tjun; Elyzabet Indrawati Marpaung; Candra Sinuraya; Maria Natalia; Sinta Setiana; Endah Purnama Sari Eddy; Ollin Flajuanta Tjando; Vania Marleen; Keith Yohanes Reinhart
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 7 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juli, 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i7.3574

Abstract

Nonprofit organizations such as churches have a moral and institutional obligation to manage their finances transparently and accountably to their entire congregation. However, many churches face limited human resource capacity in accounting and financial reporting. Maranatha Christian University, in collaboration with the Batak Karo Protestant Church, held a community service activity aimed at improving the accounting literacy of GBKP administrators through a training approach on preparing church financial reports in accordance with ISAK 335 based on interactive discussion method and live demonstrations. A total of 18 participants were involved in their program. An evaluation instrument in the form of a comprehension test was administered before and after the training to quantitatively measure the program’s effectiveness. The data obtained showed a significant improvement in understanding (94%) of participants after participating in the training series. The live demonstration approach was deemed capable of simplifying technical accounting concepts to make them more easily understood by participants with non-accounting backgrounds. These findings confirm that improving the understanding of accounting concepts and the ability to prepare financial reports for church communities depends heaviliy on the selection of appropriate and contextual delivery methods. This program is expexted to become a reference model for nonprofit organizations.
Pengaruh Ketidakpastian Kebijakan Ekonomi dan Koneksi Politik terhadap Perilaku Biaya Asimetris: Peran Moderasi Komisaris Independen Keith Yohanes Reinhart; Candra Sinuraya
Jurnal Akuntansi dan Governance Vol. 7 No. 1 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.7.1.52-78

Abstract

Objectives: This study examines the impact of economic policy uncertainty and political connections on asymmetric pricing behaviour, as well as the moderating role of board independence, in non-financial firms listed on the Indonesia Stock Exchange during the period 2021–2024. This is among the first studies to test economic policy uncertainty and political connections simultaneously within a single empirical model in an emerging-market setting. Design/method/approach: The quantitative study utilised panel data comprising 377 firms (1,508 observations). EPU was measured using an index constructed in accordance with Baker et al. (2016), whilst political connections were measured using dummy variables. The analysis was conducted using panel data regression with firm and year fixed effects. Results/findings: EPU has been shown to reduce cost stickiness, whereas political connections significantly increase cost stickiness. Board independence has not been shown to moderate the relationship between EPU and cost stickiness. Theoretical contribution: This study expands on Agency Theory by integrating macro and micro factors to explain asymmetric cost behaviour. Practical contribution: Investors should regard political connections as a risk factor. For regulators, oversight by independent boards needs to be strengthened, particularly in companies with political exposure. Limitations: The study may be subject to survivorship bias, uses a simple measure of political connections, and has a limited scope in terms of EPU and observation period
Co-Authors Candra Sinuraya Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Ita Salsalina Lingga Joni Joni Lauw Tjun Tjun Maria Natalia Ollin Flajuanta Tjando Sinta Setiana Tan Ming Kuang Vania Marleen