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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Bisnis Dan Manajemen: Bisman
Sir, Jennie S.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

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Model Penyajian Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan Nomor 335 (ISAK 335) Pada Gereja Masehi Injili Di Timor Sir, Jennie S.; Samadara, Selfesina; Tuati, Nonce F.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2941

Abstract

This research aims to provide a practical solution to the problem of financial transparency and accountability of the Gereja Masehi Injili in Timor (GMIT) by developing a model for presenting church financial reports based on ISAK 335. This research employs qualitative methods, utilizing a case study approach. The research results indicate that GMIT prepares financial reports in a simple form, consisting of reports on cash receipts and cash disbursements, following the format established by the GMIT Synod. Furthermore, this research provides a model for presenting structured and detailed financial reports based on ISAK 335. The practical implications expected from this research are changes in the format and structure of presenting GMIT's financial reports, making them more comprehensive and accurate for users, particularly GMIT congregations. Keywords: church; financial statements; ISAK 335
Dampak Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Nagekeo-Flores Samadara, Selfesina; Sir, Jennie S.; Poeh, Imelda M.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2948

Abstract

This study aims to determine the Impact of performance-based budgeting on Government Agencies' performance accountability in the Nagekeo-Flores Regency. The implementation of this performance-based budget utilizes four variables: budget planning (X1), budget implementation (X2), budget accountability (X3), and performance evaluation (X4). The Y variable is Performance Accountability. The study uses primary data. The population in this study consists of the budget and accounting sub-sections of the Financial and Regional Asset Management Agency of Nagekeo-Flores Regency. The analysis method used in this study is multiple linear regression. Based on the hypothesis test result in this study, the influence of budget implementation, consisting of budget planning, budget implementation, and budget accountability reporting, has a positive and significant effect, and performance evaluation has a negative and significant impact on the performance accountability of Nagekeo Regency Government agencies. Keywords: Budget, Performance, Accountability
Co-Authors Junias, Donny T.S. Missa, Yuliana Stefania Poeh, Imelda M. Reinamah, Clara M. samadara, selfesina Tuati, Nonce F.