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p-Index From 2020 - 2025
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All Journal The Community Engagement Journal Return : Study of Management, Economic and Bussines
Prasetyo Arjuna, Bucek Jalu
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Tata Kelola Keuangan Gereja: Panduan Penyajian Laporan Keuangan Untuk Entitas NonLaba Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C; Falah, Syaikhul; Rofingatun, Siti; Siahay, Adolf ZD; Salle, Hesty T.; Prasetyo Arjuna, Bucek Jalu
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4845

Abstract

The church is a non-profit organization that is not oriented to seek profit but generates income which is then managed to run programs or finance church operations. The GKI Synod is the oldest Protestant organization in Papua that has a mission to spread the gospel not only to reach urban areas but also remote areas. On February 18, 1994, the GKI Synod released a technical guideline for managing church treasury which includes financial records, budgeting, financial administration, and inventory. The GKI church financial management system is called Dirham which then becomes a standard guideline for compiling church financial reports and must be used by all GKI churches in Papua. The use of Dirham as a financial recording system recognized by the GKI church cannot be fully implemented by the church treasurer. Lack of knowledge and experience is an obstacle in presenting financial reports. For this reason, this community service activity focuses on improving the understanding of basic accounting and financial transaction recording practices, using ISAK 35 as a guideline for financial accounting standards that are generally applicable in Indonesia. Implementation of community service activities at the GKI Salem Church, Kemtuk Gresi District, Jayapura Regency. The treasurer and pastor of the congregation admitted that the lack of knowledge and experience was one of the factors that hampered the process of presenting financial reports. In the future, the GKI Synod through the Classis needs to consider aspects that hinder the governance of financial presentation, namely by implementing routine financial training and socializing GKI regulations on treasury and church financial supervision. Keywords: non-profit accounting, protestant church, ISAK 35
Analysis of Regional Tax Management Based On Information System Management of Regional Original Revenue (SIP-PAD) at The Agency Kendari City Regional Revenue (BAPENDA) Basru Wawo, Andi; Rahmadini, Tasya; Nur, Muh.; Prasetyo Arjuna, Bucek Jalu
Return : Study of Management, Economic and Bussines Vol. 3 No. 6 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i6.244

Abstract

This research aims to find out and analyze how regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Kendari City Regional Revenue Agency and the extent to which regional tax management is based on the Regional Original Income Management Information System (SIP-PAD) at the Revenue Agency Kendari City area. This research uses qualitative methods with the data used coming from primary data in the form of interviews and secondary data in the form of documentation. The results of this research show that SIP-PAD based Regional Tax Management at BAPENDA Kendari City has been implemented in accordance with existing policies, namely PP No. 35 Article 59 of 2023 where Regional Governments are required to make Payments and Deposits via an electronic-based system. Which refers to the previous statement, namely Minister of Home Affairs Regulation Number 56 of 2021 concerning Teams for the Acceleration and Expansion of Digitalization in Provincial and Regency/City Regions as well as procedures for Implementing Regional Government Transaction Etronification (E-STPD). This is because the integrated and computerized system allows tighter monitoring of potential tax fraud and abuse.
Co-Authors Basru Wawo, Andi Bleskadit, Novalia Herlina Hesty Theresia Salle Nur, Muh. Pangayow, Bill J.C Paru, Sara Marlyn Rahmadini, Tasya Siahay, Adolf ZD Siti Rofingatun Syaikhul Falah