PELAKSANAAN FUNGSI AUDIT INTERN DI ORGANISASI NIRLABA (Studi Kasus pada GMIM Jemaat Kristus Manado)
ABSTRACT: Christ Church GMIM
Manado as a non-profit organization has had internal audit called BPPJ appropriate
stewardship book GMIM Church of Christ Manado. BPPJ charge of fostering, or
give direction (advices), ensure that there are adequate internal controls in
the management of the treasury and fixed asset / inventory and inspection and
monitoring to assess whether financial reporting and the asset is transparent
and accountable in order to prevent fraud (crime) which can break up the unity
of the church.
Phenomena occurring in the church today is the emergence of divisions and
mistrust due to the financial management of the perceived lack of transparency
and accountability, so to sue each other in court and even in the church who
have had BPPJ not necessarily be separated from the problem. This is due to the
discharge of its functions BPPJ still face many struggles or obstacles that
cause the performance of the functions of the internal audit BPPJ not been
effective as it should be.
This study aims to analyze how the internal audit function in the Church
of Christ GMIMManado. This study used a qualitative approach with a blend of
ethnography and case studies. The conclusion of this study indicate that the
performance of the functions of the Church of Christ GMIM BPPJ in Manado has
not run due plagued with struggles that come both from outside and from within
his own BPPJ, the integrity of the church and the conversion of those who make
mistakes that become important points of the implementation of the functions
BPPJ, and the commitment and surrender to the task of calling the main
criterion for becoming a member BPPJ.
Penulis: Alfian Maase
Kode Jurnal: jpakuntansidd140953
