Abstract
This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor
Highlights
This study discusses the application of accounting
internal control contained in the Gereja Kristen JawaWedi Klaten
internal controls exist in Gereja Kristen JawaWediKlaten
Summary
Majelis Bidang Ibadah membawahi tiga Komisi Gereja, yaitu : a. Laporan bulanan berisi laporan keuangan bulanan yang berupa laporan kas masuk dan keluar pada bulan yang bersangkutan, rekapitulasi uang hari raya penuaian, keterangan pengeluaran pepantan bulanan, rekapitulasi uang jemaat, dan laporan kartu persembahan. Tetapi akan lebih baik apabila akuntansi di GKJ Wedi sesuai dengan standar yang ada, khususnya dalam hal pelaporan keuangan. Pelaporan keuangan Gereja saat ini hanya dapat memberikan informasi mengenai kas yang masuk dan kelua. Jika GKJ Wedi menggunakan pelaporan keuangan sesuai dengan PSAK No. , GKJ Wedi dapat memberikan informasi tidak hanya berkaitan dengan kas masuk dan keluar, tetapi juga mengenai jumlah aset, jumlah kewajiban, dan aktivitas apa saja yang dilakukan oleh Gereja dalam satu periode. Selain pelaporan keuangan yang sesuai dengan standar, penulis juga meminta Gereja agar lebih memerhatikan dalam mengelompokkan pengeluaran dan pemasukan. Penerapan akuntabilitas GKJ Wedi sesuai dengan dimensi akuntabilitas menurut Koopel (2005) adalah :
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