Behavioral Accounting Journal
Vol. 1 No. 2 (2018): July-December 2018

AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA ORGANISASI NIRLABA (STUDI PADA GBI AMBARAWA)

Arditha Pramesti (Unknown)
Ester Candra Riyandini (Unknown)
David Adechandra Aschedica Pesudo (Unknown)

Article Info

Publish Date
31 Dec 2018

Abstract

This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.

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Journal Info
Behavioral Accounting Journal
Website

Abbrev

baj

Publisher

Universitas Pembangunan Nasional Veteran Jawa Timur

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas: - Financial Accounting - Taxation - ...