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Ika Kristianti
Universitas Kristen Satya Wacana
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Journal : Akuntansi Bisnis

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Mitigasi Risiko Siklus Pengeluaran Gereja XYZ Di Tigarunggu, Sumut (XYZ Church Expenditure Cycle Risk Mitigation in Tigarunggu, North Sumatera) Nathania Carissa Tjahja Pranata; Ika Kristianti
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.749 KB) | DOI: 10.35606/jabm.v29i1.1025

Abstract

The financial cycle is the main activity for an organization. One of them is the cash disbursement cycle. Recording of organizational expenditure cycles is required for both for-profit and not-profit organizations. The purpose of this research is to know the importance of a risk-based audit approach in the expenditure cycle of non-profit organizations. This study uses qualitative analysis techniques. The object of this research is XYZ Church located in Tigarunggu Village, North Sumatra. The results showed that the level of inherent risk, control, and detection in XYZ Church was high. This is due to discrepancies in recording, the potential for fraudulent use of cash, discrepancies between cash and physical records, and rationalization of fraud. Internal control can be one of the Church's efforts to control the risks that occur. The implementation of low or inappropriate internal control has a high level of risk compared to the implementation of good internal control.
Co-Authors Agastia Fais Fachrizki Agustinus Putra Pamungkas Aloysius Denis Erwin anggi saputra Anis Setianingsih Audela, Kezya Benedicta Sabat Yusdy Supriyanto Berliana Dara Jati Carolina Lita Permatasari Charita, Nindya Permata Choirul Ummam Al Muhtaromi Chrisna Eliano Mangeka Daffa Dwi Setyawan Deranika Ratna Kristiana Destya Ardi Wijayanti Dewi Yuliyanti Dinda Puri Safitri Donna Yessi Aprilia Edni Olka Pratiwi Efa Mitta Theresia Elika Cuntita Bella Deyena Tiwa Etna Nur Afri Yuyetta Ezra Putri Yufiani Nafara Fadillah Achmad Resandi Felicia A Hadiluwarso Felicia Aurellia Hadiluwarso Felicia Aurellia Hadiluwarso Fella, Fella Fitriyani Fitriyani Gabriella Stefany Grace Phillandros Violetta Grace Phillandros Violetta Grasia Yenta Deruvensi Hadiluwarso, Felicia A Intiyas Utami Ireina Thesa Shaula Ismail Alfaruqi Jean Stevany Matitaputty Kaleb Gideon Pengharapan Kezia Amelia Hidayat Kezya Audela Kezya Audela Kezya Audela Krisnawati Kamaseto Tandi Senga Lea Ayu Trihastuti Lenni Yovita Lukas Dwi Febrian Lusiana Lusiana Mahesa Deni Meity Bala Natasha Steffie M. Pellokila Nathania Carissa Tjahja Pranata Nika Ardian Niko Krisnaryatko Nurhayati Nurhayati Paramita Budirahayu Prastyo, Bagus Dwi Prayoga, Reiner Amos Ivan Putri Natalia Rambing, Yolanda Christina Robby Setiawan Salma Faundria Nagari Samuel Wahyu Hary Christoper Satrio Bagus Sembodo Sondang Selida Apryastuti Purba Stefi Febrianti Supatmi Theresia, Efa Mitta Tulenan, Michella Virgiana Viona Christalia Nugrahanti Yefta Andi Kus Noegroho Yeterina Widi Nugrahanti