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All Journal Jurnal Mirai Management Accounting Profession Journal (APAJI) Paulus Journal of Accounting (PJA) Journal of Training and Community Service Adpertisi
Bertha Beloan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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LAPORAN KEUANGAN ORGANISASI GEREJA : ANLISIS PENERAPAN PSAK No. 45 (Studi Kasus Pada Gereje Toraja Eben Haeizer Di Palopo) Kordiana Sambara; Bertha Beloan
Jurnal Mirai Management Vol 4, No 2 (2019)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v4i2.660

Abstract

Penelitian ini bertujuan untuk melihat sejauh mana PSAK No.45 diterapkan dalam penyusunan laporan keuangan organisasi nirlaba secara khusus organisasi Gereja Toraja. Laporan keuangan yang merupakan bentuk nyata dari akuntabilitas diharapkan juga terefleksikan di dalam organisasi Gereja sebagai suatu bentuk pertanggungjawaban kepada jemaat terlebih kepada Tuhan. Penelitian dilakukan di organisasi nirlaba yang bergerak dibidang keagamaan yaitu Gereja Toraja Jemaat Eben Haezer Palopo. Penelitian ini menggunakan sumber data primer dengan melakukan wawancara dengan bagian keuangan gereja, dan data sekunder berupa dokumen-dokumen yang berasal dari gereja yaitu laporan keuangan, sejarah gereja, dan struktur organisasi gereja. Metode penelitian yang digunakan adalah metode deskriptif kualitatif yang membandingkan dan menganalisis laporan keuangan organisasi dengan laporan keuangan yang diatur dalam PSAK No. 45. Hasil penelitian menunjukkan bahwa PSAK No. 45 belum diterapkan sepenuhnya dalam penyusunan laporan keuangan di Gereja Toraja Jemaat Eben Haezer Palopo. Kata Kunci: PSAK No. 45, Laporan Keuangan, Organisasi Gereja
Pemberdayaan Perempuan Dalam Meningkatkan Kesejahteraan Ekonomi Keluarga bertha beloan; Rostini; Nisma Iriani; Nurmillah Ilyas; Andi Jamaluddin; Harniati; Syahribulan
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 3 No. 1 (2023): Feb 2023
Publisher : ADPERTISI

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Abstract

AbstractThe role of women today can no longer be underestimated, because it is undeniable that the current public world has accepted a "new occupant" named women. Not infrequently he even acts as a man as a breadwinner and a supporter of family finances. Women come into the public world and do jobs that have been dominated by men. Women are no longer known as housewives who only wrestle in the kitchen, well, and bed. Realizing the importance of women today, it is appropriate for women to get something to improve their quality. Empowerment of women is expected to be one way to improve its quality so that the position of women is no longer only as a connoisseur of rupiah for the “adam” but also as a producer of rupiah for the family. The research method used is descriptive qualitative which is expected to help in exploring the potential of women to improve their quality. This research was conducted during community service in Kassi Village and the research subjects were women in Kassi Village as many as 50 people. Data was collected through interviews and FGD in women's empowerment workshops. The results showed that most of the women in Kassi Village had a high interest in earning a living to support the household economy. Therefore, it is necessary to conduct training and empower women in Kassi village.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI 2018-2020) Noberto Nugroho Sitorus; Bertha Beloan; Frischa Faradila Arwinda Mongan; Maria Yessica Halik
Paulus Journal of Accounting (PJA) Vol. 3 No. 2 (2022): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruhpengungkapan corporate social responsibility terhadap kualitas labadengan leverage sebagai variabel pemoderasi. Data dalam penelitianini merupakan data sekunder berupa laporan tahunan dan laporanberkelanjutan (CSR). Data tersebut diperoleh dari website resmiBEI dan pada masing-masing perusahaan yang melampirkan datatersebut. Penentuan sampel menggunakan metode purposivesampling dengan 79 sampel perusahaan manufaktur dari tahun2018-2020. Hasil analisis menggunakan uji-t dan uji-f menunjukkantanggungjawab sosial perusahaan dan leverage berpengaruh positifterhadap kualitas laba sebesar 14,5 %, dan sisanya dipengaruhi olehfaktor lain.
ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENGADAAN PERSEDIAAN OBAT DI PUSKESMAS MATAKALI KABUPATEN POLEWALI MANDAR Bertha Beloan; Krisdayanti Armelinda; Frischa Faradilla Arwinda Mongan; Maria Yessica Halik
Paulus Journal of Accounting (PJA) Vol. 4 No. 1 (2022): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This studi aims to analize the application of systems andprocedues for drug procurement at the Matakali Public HealthCenter in Polewali Regency. The type of research used is a type ofqualitative research. Informacnts in this study were selected bypurposive sampling and data were collected through in-depthinterviews and observation. The results of the study indicate that theplanning system and accounting procedures that have beenimplemented have not been fully effective and efficient, this can beseen from the recordings that have not been computerizwd in realtime. Information on drug availability that cannot be obtained in realtime.
AKUNTABILITAS PERSEMBAHAN DI MASA PANDEMI COVID-19 PADA GEREJA X DI MAKASSAR Bertha Beloan; Cecilia Poddala; Maiercherinra Daud; Machmud Djunaidy
Paulus Journal of Accounting (PJA) Vol. 4 No. 1 (2022): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This research was conducted at a religious organization,namely Church X in Makassar, which aims to determine the practiceof accountability for offerings during the Covid19 pandemic atChurch X in Makassar. By using qualitative descriptive researchmethods by conducting in-depth interviews with informants. Theresults showed that the practice of offering accountability to ChurchX is a form of accountability to God in the form of honesty, and full ofjoy in serving, so the accountability that is carried out is manifestedin the form of spiritual accountability to God who has given the task.
PENGARUH INTEGRITAS DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT Natalia Paranoan; Ineltasya; Bertha Beloan; Palalangan, Carolus Askikarno; Beatrix Putri Danduru; Nur Eny
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.118

Abstract

The purpose of this study was to examine the effect of auditor integrity and auditor objectivity on audit quality at the Regional Inspectorate Office of Maros Regency. This research uses quantitative research methods. The data obtained by researchers from primary data in the form of questionnaires which were distributed directly to all functional auditors who function as internal auditors at the Regional Inspectorate Office of Maros Regency, totaling 50 people. The results of the research show that the integrity variable has a negative effect and insignificant effect, while the objectivity variable has a positive effect and significant effect on audit quality.
Co-Authors Beatrix Putri Danduru Carolus Askikarno Palalangan Cecilia Poddala Frischa Faradila Arwinda Mongan Frischa Faradilla Arwinda Mongan Harniati Ineltasya Kordiana Sambara Krisdayanti Armelinda Machmud Djunaidy Maiercherinra Daud Maria Yessica Halik Natalia Paranoan Nisma Iriani Noberto Nugroho Sitorus Nur Eny Nurmillah Ilyas Rostini Solly Aryza Syahribulan