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All Journal Kinerja Journal of Indonesian Economy and Business Syntax Literate: Jurnal Ilmiah Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal Perilaku dan Strategi Bisnis Jurnal Akuntansi Bisnis dan Ekonomi (JABE) The Indonesian Journal of Accounting Research JURNAL ILMIAH GEMA PERENCANA ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Balance: Jurnal Ekonomi
Julianto Agung Saputro
Sekolah Tinggi Ilmu Ekonomi YKPN
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tata Kelola Gereja: Sebuah Tinjauan Sistematis Literatur Pramudya, Wisnu Haryo; Saputro, Julianto Agung; Hatta, Atika Jauharia
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.260

Abstract

This study is a qualitative research that aims to systematically examine the scholarly literature on church governance over the past three decades, with a focus on identifying key concepts, practices, challenges, and opportunities in church management from theological, organizational, and cultural perspectives. The primary issue addressed is the absence of a conceptual consensus and clear indicators of ecclesiastical governance success, as well as the lack of studies integrating systematic approaches across traditions and disciplines. This research addresses a gap in the literature by providing a comprehensive and systematic review of the evolution and practices of church governance. Utilizing the Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the Scopus database, 20 selected scholarly articles were analyzed thematically and bibliometrically. The analysis reveals that church governance has evolved from hierarchical and centralized models toward more participatory and contextual patterns, influenced by social, political, and theological dynamics. The findings also highlight the importance of integrating Gospel values, transparency, congregational participation, and sensitivity to local contexts in designing governance models that are relevant in the modern era. Nonetheless, normative, structural, and cultural challenges remain significant obstacles to effective and inclusive church management practices.
Do you know Company Value? It's Depend on Accounting Disclosure and Performance Environment: Evidence from Indonesian Country Saputro, Julianto Agung; Indraswono, Cahyo
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.5765

Abstract

This research is important to do to find out the factors that affect the firm value. Therefore, researchers want to examine the effect of ADCE and environmental performance on firm value. Researchers used the 2016 GRI standards to measure environmental performance. The results of this study are expected to add/strengthen empirical evidence regarding legitimacy theory and the triple bottom line concept as well as deepen knowledge about what factors can affect firm value, which can be used as additional references for research. in the future and hopes to add to the company's initiatives in preserving the environment. This study provides the following conclusions accounting disclosure Carbon emissions have a negative effect on firm value and environmental performance has a positive effect on firm value. This means that if the environmental performance of a company is getting better, it can increase the value of the company because investors will give a positive response by buying company shares so that it can increase share prices which have implications for increasing company value. For the government, if ADCE is made as a regulation, what must be considered is to provide a third party as a verifier in the calculation of carbon emissions so that the ADCE disclosed by the company can be trusted. For companies, if they want to disclose carbon information voluntarily, it is better to choose which information should be disclosed.
The Effect Of Independence, Due Professional Care, And Audit Intensity On Audit Quality (Case Study At A Public Accounting Firm In Indonesia During The Covid-19 Pandemic) Pramesti, Nataza Intan; Saputro, Julianto Agung; Kusuma, Manggar Wulan
Jurnal Ekonomi Balance Vol. 19 No. 1 (2023): June 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i1.11109

Abstract

The aims of this research are to describe the influence of: (1) influence of independence on audit quality in public accountant firms Indonesia. (2) influence of due professional care on audit quality in public accountant firms Indonesia. (3) influence of intensity examination on audit quality in public accountant firms Indonesia. Types of data on this research is primary data in the form of a questionnaire. Population of the research is an auditor who worked the public accountant and work from home during pandemic covid-19. Convenience sampling methods used is obtained from 118 respondents. From 133 questionnaires that were collected, there are 15 data cannot be used. Test requirements analysis included tests for normality, linearity test multicolinearity test, and heteroscedasticity test. The result of the research show that: (1) There is no effect between independence on audit quality, it proved by tcount, smaller than ttable namely 1,248 < 1,98 and the value of significance of 0,215 > 0,05. (2) There is significant effect between due professional care on audit quality, it proved by tcount  larger than ttable namely 2,946 > 1,98 and the value of significance of 0.004 < 0,05. (3) There is significant effect between intensity examination on audit quality, it proved by tcount  larger than ttable namely 4,244 > 1,98 and the value of significance of 0.000 < 0,05.
Co-Authors Arif Budiarto Aruman Atika Jauharia Hatta Hambali Cahyo Indraswono, Cahyo Danur Damar Sasongko Etty Puji Lestari Ira Geraldina Kusuma, Manggar Wulan Lilis Setiawati Mahardian Mustiko Nugroho Nimas Kurnia Utami Nurma Gumpita Sabrina Lestari Pramesti, Nataza Intan Prentha, Rafid Rizal Diansyah Theresia Trisanti Tri Ciptaningsih Widyasti, safira Anggra Wisnu Haryo Pramudya