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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan
Alfian Maase
Department of Management, STIE Eben Haezar Manado Jl. Diponegoro No.4, Manado, 95112
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pelaksanaan Fungsi Audit Intern di Organisasi Nirlaba (Studi Kasus pada GMIM Jemaat Kristus Manado) Maase, Alfian
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6309

Abstract

Christ Church GMIM Manado as a non-profit organization has had internal audit called BPPJ appropriate stewardship book GMIM Church of Christ Manado. BPPJ charge of fostering, or give direction (advices), ensure that there are adequate internal controls in the management of the treasury and fixed asset / inventory and inspection and monitoring to assess whether financial reporting and the asset is transparent and accountable in order to prevent fraud (crime) which can break up the unity of the church. Phenomena occurring in the church today is the emergence of divisions and mistrust due to the financial management of the perceived lack of transparency and accountability, so to sue each other in court and even in the church who have had BPPJ not necessarily be separated from the problem. This is due to the discharge of its functions BPPJ still face many struggles or obstacles that cause the performance of the functions of the internal audit BPPJ not been effective as it should be. This study aims to analyze how the internal audit function in the Church of Christ GMIM Manado. This study used a qualitative approach with a blend of ethnography and case studies. The conclusion of this study indicate that the performance of the functions of the Church of Christ GMIM BPPJ in Manado has not run due plagued with struggles that come both from outside and from within his own BPPJ, the integrity of the church and the conversion of those who make mistakes that become important points of the implementation of the functions BPPJ, and the commitment and surrender to the task of calling the main criterion for becoming a member BPPJ.
Analysis of Rashomon Effects on government policy regarding redenomination and sanering Sweetly Mumu; Winstor Muloke; Alfian Maase
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i1.2533

Abstract

Redenomination can be understood as sanering which can cause significant economic turmoil. This understanding affects the way of view or public perception of government policy in implementing its policies. Differences in perception or perspective are known as Rashomon effects. The purpose of this study is to determine the effect of Rashomon effects on government policies regarding redenomination and sanering. The sample of this study consisted of 133 respondents. Samples are determined by stratified random sampling techniques and data collection using directly distributed questionnaires. The method of data analysis is a simple linear regression. The results showed that the Rashomon effect had a significantly positive effect on redenomination and sanering. The greater the difference in understanding redenomination and sanering, the greater the public's misperception in supporting government policy and will have an impact on public readiness for government policies to simplify the Rupiah value. The implication is that the government and Bank Indonesia must disseminate to the public about the redenomination and sanering policies intensively and consistently to provide clear information to the public.JEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v23i1.2533 
Co-Authors Sweetly Mumu Winstor Muloke