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All Journal Jurnal Kerugma Jurnal Sistem Informasi, Akuntansi dan Manajemen
Pasaribu, Lamtiur
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Peran Pendidikan Agama Kristen Gereja Berdasarkan Matius 28:19-20 dan Dampaknya Terhadap Pelayan Yang Maksimal di GKPS Siboro Pasaribu, Lamtiur; Purba, Nurmaida Gressia
KERUGMA: Jurnal Teologi dan Pendidikan Agama Kristen Vol. 4 No. 1 (2022): April 2022
Publisher : STT Injili Indonesia Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2500/kerugma.v4i1.71

Abstract

Christian Religious Education in the local church has an important and significant role for the maximum of a service carried out by God's servants in the church. Based on this study of the text of Matthew 28:19-20, it is hoped that this research question can be answered. What is the role of the Christian education in the church  is studied based on the process of word study and text exegesis. Through field research, authentic data was obtained regarding the implementation of Christian education in the Church based on verse studies and finding out its impact on maximum service. The purpose of this study is to describe the role of church Christian religious education based on Matthew 28:19-20. Furthermore, it proves that the implementation of the church's PAK based on Matthew 28:19-20 is significant in forming maximum servants and is still relevant to be applied in the church. The author also aims to explain the impact of the role of Christian Religious Education based on Matthew 28:19-20 on the maximum service at GKPS Siboro as the place for this research to be conducted.Keywords: Christian education, Matthew, church servant, maximum
Mengembangkan Perilaku Lansia Sebagai Pelaku Firman dalam Pengajaran Pendidikan Agama Kristen Silaban, Lydia Nivea Permatasari; Imeldawati, Tiur; Pasaribu, Lamtiur
KERUGMA: Jurnal Teologi dan Pendidikan Agama Kristen Vol. 5 No. 1 (2023): April 2023
Publisher : STT Injili Indonesia Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: The purpose of this study is to describe the ability of the elderly to carry out God's word in teaching the Christian Religious Education they receive. How can they carry out the teaching they receive given their age and decline in abilities? In this case the Christian Religious Education they receive is very important, by using qualitative methods with a library research approach or a literature study approach. Literature study is carried out by looking for various sources related to the topic being discussed. Elderly is someone who is said to be elderly who has reached the age of 60 years and over. Elderly adulthood is the final adult stage of human life. In this case Christian Religious Education practitioners must be able to serve the elderly in developing their behaviour, so that through teaching Christian religious education the elderly can become doers of the Word.   Keywords: Elderly; Doers of the Word; Christian Education.Abstrak: Tujuan penelitian ini adalah memaparkan perihal kemampuan para lansia untuk melakukan firman Allah dalam pengajaran Pendidikan Agama Kristen yang mereka terima. Bagaimana mereka bisa melaksanakan pengajaran yang mereka terima mengingat mereka sudah lanjut usia dan menurun dalam berbagai kemampuan? Dalam hal ini Pendidikan Agama Kristen yang mereka terima sangatlah penting, Dengan menggunakan metode kualitatif dengan pendekatan library research atau pendekatan studi literatur. Studi kepustakaan dilakukan dengan mencari berbagai sumber-sumber yang terkait dengan topik yang dibahas. Lansia adalah seseorang yang dikatakan lanjut usia yang berumur telah mencapai usia 60 tahun ke atas. Dewasa lanjut usia merupakan tahap dewasa akhir hidup manusia. Dalam hal ini praktisi Pendidikan Agama Kristen seharusnya mampu melayani para lansia dalam mengembangkan perilaku mereka, sehingga melalui pengajaran pendiidkan agama Kristen itu para lansia bisa menjadi pelaku Firman.   Kata Kunci: Lansia; Pelaku Firman; Pendidikan Kristen.
The Impact of The Implementation of The Latest Auditing Standards on The Quality of Financial Statements Pasaribu, Lamtiur; Situmorang, Riadul Zannah; Nazwa, Syafira
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.564

Abstract

This study aims to analyze the impact of the implementation of the latest auditing standards on the quality of financial statements. The latest auditing standards refer to the guidelines and procedures applied by auditors in conducting audits of an entity's financial statements. This research applies a qualitative research approach in our writing. The method of analysis we apply is a literature study that analyzes the content of articles from online-based sources, such as Google Scholar. We collected and processed this data from journal abstracts that included information about the author, year of journal publication, a brief description of the research, research objectives, samples used, and measurement results or findings found in the article. From the results of these studies, it can be concluded that the implementation of the latest auditing standards has a positive impact on the quality of financial statements. Factors such as audit quality, auditor independence, auditor experience, and audit structure also play an important role in shaping the quality of financial statements. Therefore, auditors and public accounting firms need to maintain independence, improve audit quality, and keep abreast of the latest audit standards to ensure optimal financial statement quality
Co-Authors Imeldawati, Tiur Nazwa, Syafira Purba, Nurmaida Gressia Silaban, Lydia Nivea Permatasari Situmorang, Riadul Zannah