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All Journal Riset Akuntansi (RISTANSI) Widyagama National Conference on Economics and Business (WNCEB)
Theophilia Fina F Leiwakabessy
Universitas Pattimura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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INTERAKSI ETIKA DAN MOTIVASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APARAT INSPEKTORAT Theophilia Fina F Leiwakabessy; Revy W Silooy
RISTANSI: Riset Akuntansi Vol. 2 No. 2 (2021): RISTANSI: Riset Akuntansi, Volume 2, Nomor 2, Desember 2021
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1533.617 KB) | DOI: 10.32815/ristansi.v2i2.460

Abstract

This study aims to examine ethics as a moderator of the relationship between competence and independence of auditors with the audit quality of the inspectorate apparatus. The population of this study were employees of the Inspectorate of Maluku Province and Ambon City. Sampling used judgment sampling method with a total sample of 73 respondents. The data collection technique used is a survey technique using a questionnaire. Data analysis used moderated regression analysis (MRA). The results showed that competence had no effect on audit quality, auditor independence had no effect on audit quality. Furthermore, auditor ethics can moderate the relationship between competence and independence of auditors with audit quality, while motivation cannot moderate the relationship between competence and independence of auditors with audit quality.
Penerapan Sistem Akuntansi dan Akuntabilitas Pengelolaan Keuangan Gereja Theophilia Fina F Leiwakabessy; Veronica V. Somba; Fanny Monica Anakotta
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.383 KB) | DOI: 10.31328/wnceb.v2i1.3218

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui penerapan sistem akuntansi penerimaan dan pengeluran kas pada organisasi keagamaan khususnya gereja dalam mewujudkan pengelolaan keuangan yang akuntabel. Metode yang digunakan dalam penelitian ini adalah metode seskriptif kualitatif, dengan menggunakan teknik observasi langsung, wawancara dan studi literatur. Penelitian dilakukan pada Gereja Sinar Kasih Dobo dan Gereja Sumber Kasih Marbali yang merupakan bagian dari Gereja Protestan Maluku. Hasil penelitian ini menunjukan bahwa penerapan sistem akuntansi pada kedua gereja tersebut sesuai dengan peraturan Sinode GPM tentang perbendaharaan gereja.Tahapan perencanaan, penerapan sistem akuntansi penerimaan dan pengeluaran kas, pelaporan dan pengawasan telah dijalankan sesuai aturan yang berlaku dan akuntabel.Kata Kunci: Sistem Akuntansi, Akuntabilitas, Pengelolaan Keuangan Gereja Abstract This research aimed to determine the implementation of accounting systems in religious organizations, especially churches in realizing accountable financial management. The method used in this study is a qualitative descriptive, using direct observation, interviews and literature review. The research was conducted at the Sinar Kasih Dobo Church and the Sumber Kasih Marbali Church which are part of the Gereja Protestan Maluku.. The results of this study indicate that the application of the accounting system in the two churches is in accordance with the regulations of the GPM Synod. The planning stages, application of the accounting system for cash receipts and disbursements, reporting and supervision have been carried out according to applicable and accountable rules.Keywords: Accounting System, Accountability, Church Financial Management
Co-Authors Fanny Monica Anakotta Revy W Silooy Veronica V. Somba