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All Journal Jurnal Mirai Management Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Abdimas Musi Charitas Indo-Fintech Intellectuals: Journal of Economics and Business
Windya, Yemima Eka Christi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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APLIKASI PRESENSI JEMAAT BERBASIS DIGITAL PADA GEREJA SION OEPURA KUPANG Dethan, Minarni Anaci; OEmatan, Herly Maltelda; Windya, Yemima Eka Christi
Jurnal Abdimas Musi Charitas Vol. 8 No. 2 (2024): Jurnal Abdimas Musi Charitas Volume 8, Nomor 2, Desember 2024
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v8i2.1243

Abstract

As a non-profit religious institution, a church relies heavily on accurate and timely information to support its decision-making processes, including the recording of congregation attendance at each service. GMIT Sion Oepura, however, has traditionally depended on manual methods using a hand tally counter, which often leads to data inaccuracies and delays in disseminating information. Through this Community Service Program (Kegiatan Pengabdian kepada Masyarakat – PKM), a digital accounting information system utilizing Android-based smartphones was implemented to record congregation attendance in real time. This initiative improved data accuracy, streamlined administrative workflows, and facilitated more efficient dissemination of information to the congregation, thereby significantly enhancing the church’s overall transparency and accountability. Moreover, the positive feedback from both congregants and church administrators suggests that this innovation has substantial potential to be adopted in other church environments as a more effective, technology-driven organizational management model.
PENGARUH KUALITAS LABA PERUSAHAAN TERHADAP PERIODE PASCA IPO DI SEKTOR TEKNOLOGI Wini, Emanuela Nago; Fanggidae, Apriana H. J.; Windya, Yemima Eka Christi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3606

Abstract

Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas laba terhadap periode pasca-IPO perusahaan sub sektor Software & IT Services yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Kualitas laba dalam penelitian ini diukur menggunakan dua indikator, yaitu akrual diskresioner (Discretionary Accruals) dan persistensi laba (Earnings Persistence). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan triwulannan satu tahun pada saat dan setelah IPO. Teknik analisis data yang digunakan meliputi pemilihan model regresi data panel, dimana berdasarkan uji Chow, model yang digunakan adalah Pooled Least Square (PLS). selanjutnya dilakukan uji asumsi klasik yang terdiri dari uji multikolinearitas dan uji heteroskedastisitas. Untuk menguji hipotesis, digunakan uji parsial (uji t), uji simultan (uji F) dan analisis koefisien determinasi (R²). hasil penelitian menunjukan bahwa Discretionary Accruals dan Earnings Persistence berpengaruh parsial dan simultanterhadap periode pasca-IPO. Koefisien determinasi menunjukan bahwa DA dan Ep menjelaskan 19.67% variasi periode pasca-IPO, sementara 80,33% sisanya dipengaruhi faktor lain diluar penelitian ini, seperti kondisi makroekonomi, tata kelola perusahaan dan faktor industri. Temuan ini menegaskan bahwa kualitas laba memegang peranan penting dalam menggambarkan stabilitas dan kinerja keuangan perusahaan pasca-IPO
Analisis Peran Dan Fungsi Badan Pertimbangan Dan Pengawasan Pelayanan Jemaat (BPPPJ) Sebagai Audit Internal Pada Gereja Masehi Injili Di Timor (Studi Kasus Pada Gmit Imanuel Batukadera Kupang) Alomau, Gherald Pranata; Oematan, Herly Mathelda; Windya, Yemima Eka Christi
Jurnal Mirai Management Vol 11, No 1 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.10544

Abstract

This study aims to analyze the role and function of the Congregational Service Advisory and Oversight Board (Badan Pertimbangan dan Pengawasan Pelayanan Jemaat or BPPPJ) as the internal audit body within the Evangelical Christian Church in Timor (Gereja Masehi Injili di Timor or GMIT), Imanuel Batukadera Congregation. A qualitative descriptive approach was employed, using in-depth interviews and document analysis involving BPPPJ officials and congregational financial managers. The findings indicate that the BPPPJ has carried out its oversight and advisory functions in accordance with GMIT's internal oversight guidelines. However, financial reporting has yet to meet national reporting standards and therefore does not fully reflect the congregation's asset position. These findings underscore the need to strengthen the role of BPPPJ within a governance and accountability framework, so that internal audit in churches functions not only as an administrative control mechanism but also as a tool to enhance public accountability. This study reinforces GMIT’s internal oversight system and advances the internal audit concept in faith-based nonprofits.
TANTANGAN AUDIT DALAM ERA INFLASI DAN FLUKTUASI NILAI TUKAR PADA PERUSAHAAN MULTINASIONAL Windya, Yemima Eka Christi; Wila, Syacita Sheril Putri; Tameno, Minshy Leanora
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.19304

Abstract

Auditing in the context of inflation and exchange rate fluctuations faces significant challenges. High inflation can alter the value of assets and liabilities, impacting the accuracy of financial statements. Exchange rate volatility also adds complexity, particularly for companies operating in international markets. Inflation accounting and foreign currency translation become crucial to ensure that financial reports reflect the true economic condition. This study aims to analyze the challenges faced by auditors in an unstable economic environment and to explore methods that can be utilized to enhance the accuracy and relevance of financial statements.
Co-Authors Alomau, Gherald Pranata Dethan, Minarni Anaci Fanggidae, Apriana H.J. OEmatan, Herly Maltelda Oematan, Herly Mathelda Tameno, Minshy Leanora Wila, Syacita Sheril Putri Wini, Emanuela Nago