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Authors: Ilsa Haruti Suryandari and Fajar Jalu Lintang

Affiliation: Sanata Dharma University, Indonesia

Keyword(s): internal control, religious organization, javanese christian churches

Abstract: Prior studies show many religious organization have weak internal controls due to limited resources. People working in religious organizations work mostly on religious motives based on their beliefs to the God. While it will be difficult to implement strict internal controls, religious organizations need to implement internal controls which suitable to religious motives. The history of Javanese Christian Churches showed long process of harmonizing Christian faith and Javanese values. One of Javanese Christian Church started by a true believer of Kejawen is located in Wiladeg and named GKJ Wiladeg. Hence, this study aims to explore Javanese Christian Churches perspectives to support implementation of COSO internal control framework in GKJ Wiladeg. This study used an interpretive approach. Data were collected through interviews, observations, and documentations. This research used COSO Internal Control Framework to examine internal control in GKJ Wiladeg. Data analysis were description , comparison, and interpretation. The result shows perspectives of Javanese Christian Churches have supported internal control in GKJ Wiladeg consisting control environment, risk assessment, control activity, information and communication, and monitoring. (More)

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Paper citation in several formats:
Suryandari, I. and Lintang, F. (2018). The Perspective of Javanese Christian Church on the Implementation of Internal Controls in GKJ Wiladeg. In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium; ISBN 978-989-758-339-1; ISSN 2184-3619, SciTePress, pages 740-746. DOI: 10.5220/0007020707400746

@conference{jcae symposium18,
author={Ilsa Haruti Suryandari. and Fajar Jalu Lintang.},
title={The Perspective of Javanese Christian Church on the Implementation of Internal Controls in GKJ Wiladeg},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium},
year={2018},
pages={740-746},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007020707400746},
isbn={978-989-758-339-1},
issn={2184-3619},
}

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium
TI - The Perspective of Javanese Christian Church on the Implementation of Internal Controls in GKJ Wiladeg
SN - 978-989-758-339-1
IS - 2184-3619
AU - Suryandari, I.
AU - Lintang, F.
PY - 2018
SP - 740
EP - 746
DO - 10.5220/0007020707400746
PB - SciTePress

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