Analisis Sistem Pengendalian Internal pada Organisasi Nirlaba

Authors

  • Pantji Sintje Alouw Politeknik Negeri Manado
  • Roosye Awuy Politeknik Negeri Manado
  • Harty U.H.L. Koagouw Politeknik Negeri Manado
  • Antonius Adolf Tandi Politeknik Negeri Manado
  • Ivonne Helena Putong Politeknik Negeri Manado

DOI:

https://doi.org/10.31316/jk.v6i3.1362

Abstract

Abstrak

Sebagai organisasi nirlaba, gereja menjalankan organisasinya berdasarkan pelayanan kepada jemaat tanpa memikirkan keuntungan. Gereja mengandalkan pendanaannya dari sumbangan jemaat dan donatur. Kepercayaan donatur akan tercapainya visi, misi dan tujuan organisasi dapat dicapai dengan adanya pengendalian internal yang baik. Gereja GMIM Lotta merupakan anggota dari Sinode GMIM juga dituntut untuk menjalankan pengendalian internal yang baik. Tujuan penelitian ini untuk menganalisis penerapan sistem pengendalian internal pada jemaat GMIM Lotta. Metode penelitian yang digunakan adalah deskriptif kualitatif berdasarkan wawancara dengan pihak yang terlibat dalam pengelola keuangan, dokumentasi struktur organisasi, dokumen dan laporan yang digunakan juga membaca aturan tata kelola keuangan dari sinode. Penerapan sistem pengendalian internal di gereja belum berjalan dengan baik. Terdapat beberapa kendala. Untuk mengatasi kendala yang ada perlu peningkatan pengetahuan dan keterampilan melalui pelatihan/pendidikan guna meningkatkan kompetensi. Buku Pedoman Pelayanan Pengawasan dan Tata Kelola Perbendaharaan disusun tahun 2018 sehingga perlu dilakukan pembaharuan/revisi sesuai dengan perkembangan.

Kata Kunci: Pengendalian internal, gereja

 

Abstract

As a non-profit organization, the church runs its organization based on service to the congregation without the idea of profit. A church relies on donations from congregations and donors for its funding. Donors' trust in achieving the vision, mission and goals of the organization can be achieved with good internal control. The Lotta GMIM Church is a member of the GMIM Synod that is expected to have good internal control. The purpose of this research was to analyze the implementation of the internal control system in the GMIM Lotta congregation. The research method used is descriptive qualitative-based on interviews with parties involved in financial management, documentation of organizational structure, documents and reports used as well as reading the rules of financial governance from the synod. The implementation of the internal control system in the church has not performed well. There are several obstacles. To overcome those obstacles, the system's skills needs to be improved through training/education in order to improve competence. The Treasury Supervision and Governance Service Manual was compiled in 2018 so that improvements/revisions need to be made in accordance with developments.

Keywords: Internal control, church

Author Biography

Pantji Sintje Alouw, Politeknik Negeri Manado

Mahasiswa S1 PGSD

References

DAFTAR PUSTAKA

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Published

2022-10-13

Issue

Vol. 6 No. 3 (2022): October 2022

Section

Articles

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Copyright (c) 2022 Pantji Sintje Alouw, Roosye Awuy, Harty U.H.L. Koagouw, Antonius Adolf Tandi, Ivonne Helena Putong

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