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All Journal Jurnal Kewarganegaraan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Pantji Sintje Alouw
Politeknik Negeri Manado
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Sistem Pengendalian Internal pada Organisasi Nirlaba Pantji Sintje Alouw; Roosye Awuy; Harty U.H.L. Koagouw; Antonius Adolf Tandi; Ivonne Helena Putong
Jurnal Kewarganegaraan Vol 9 No 2 (2025): Desember 2025
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.1362

Abstract

Abstrak Sebagai organisasi nirlaba, gereja menjalankan organisasinya berdasarkan pelayanan kepada jemaat tanpa memikirkan keuntungan. Gereja mengandalkan pendanaannya dari sumbangan jemaat dan donatur. Kepercayaan donatur akan tercapainya visi, misi dan tujuan organisasi dapat dicapai dengan adanya pengendalian internal yang baik. Gereja GMIM Lotta merupakan anggota dari Sinode GMIM juga dituntut untuk menjalankan pengendalian internal yang baik. Tujuan penelitian ini untuk menganalisis penerapan sistem pengendalian internal pada jemaat GMIM Lotta. Metode penelitian yang digunakan adalah deskriptif kualitatif berdasarkan wawancara dengan pihak yang terlibat dalam pengelola keuangan, dokumentasi struktur organisasi, dokumen dan laporan yang digunakan juga membaca aturan tata kelola keuangan dari sinode. Penerapan sistem pengendalian internal di gereja belum berjalan dengan baik. Terdapat beberapa kendala. Untuk mengatasi kendala yang ada perlu peningkatan pengetahuan dan keterampilan melalui pelatihan/pendidikan guna meningkatkan kompetensi. Buku Pedoman Pelayanan Pengawasan dan Tata Kelola Perbendaharaan disusun tahun 2018 sehingga perlu dilakukan pembaharuan/revisi sesuai dengan perkembangan. Kata Kunci: Pengendalian internal, gereja Abstract As a non-profit organization, the church runs its organization based on service to the congregation without the idea of profit. A church relies on donations from congregations and donors for its funding. Donors' trust in achieving the vision, mission and goals of the organization can be achieved with good internal control. The Lotta GMIM Church is a member of the GMIM Synod that is expected to have good internal control. The purpose of this research was to analyze the implementation of the internal control system in the GMIM Lotta congregation. The research method used is descriptive qualitative-based on interviews with parties involved in financial management, documentation of organizational structure, documents and reports used as well as reading the rules of financial governance from the synod. The implementation of the internal control system in the church has not performed well. There are several obstacles. To overcome those obstacles, the system's skills needs to be improved through training/education in order to improve competence. The Treasury Supervision and Governance Service Manual was compiled in 2018 so that improvements/revisions need to be made in accordance with developments. Keywords: Internal control, church
Analisis Sistem Penjualan Kredit pada PT Tridjaya Motor Paal Dua Verginia Pasuma; Pantji Sintje Alouw; Jeane Ch Lasut
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.12602

Abstract

This study aims to analyse the credit sales system at PT Tridjaya Motor Palapa Dua to determine the suitability of the credit sales procedure, the documents used, and the functions involved in the company's credit sales process. Kredit sales are one of the main strategies implemented by the company to increase the volume of sales of motor vehicles, especially Honda motorcycles. Despite a rise in sales from 850 units in 2020 to 1,120 units in 2024, the risk of credit default remains a significant issue. The research method used was qualitative with a descriptive approach through observation, interviews, and documentation. The results of the study show that the implementation of a structured credit sales system accompanied by effective internal controls has reduced the rate of credit default from 8.00% in 2020 to 3.84% in 2024. However, various operational risks remain, such as transaction recording errors, document discrepancies, and weaknesses in transaction data management, which require further attention. This study is expected to provide recommendations to the company on how to improve the effectiveness of the credit sales system and the quality of service to consumers.
Co-Authors Antonius Adolf Tandi Harty U.H.L. Koagouw Jeane Ch Lasut Putong, Ivonne Helena Roosye Awuy Verginia Pasuma