Article Per Year (5 Year)
p-Index From 2019 - 2024
0.983
P-Index
This Author published in this journals
All Journal AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Kewarganegaraan JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat
Joseph Nugraha Tangon
Politeknik Negeri Manado
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Analisis Pengaruh Budaya Organisasi dan Pengendalian Internal terhadap Kinerja Pegawai Meike Negawati Kesek; Joseph Nugraha Tangon; Sintia Nurani Korompis
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.332

Abstract

This paper intends to ascertain whether the influence of organizational culture and internal control on employee performance. An organization can be said to be successful if it is supported by good employee performance. Organizational culture that has long been built in the organization can certainly have an influence on the behavior of employees in it. Likewise with internal control, the better the internal control function in an organization, the employee's performance will also increase in a better and maximum direction. The data used are primary data, namely by distributing questionnaires to collect data. The research sample was ASN in the Environmental Service of North Sulawesi Province. Methods of data analysis using multiple regression. The results of this study indicate that the organizational culture variable (X1) has a significance value = 0.000 <? = 0.05, so it can be concluded that organizational culture has an effect on employee performance. Furthermore, for the test results on the Internal Control variable (X2) on Employee Performance (Y) has a significance value = 0.028 <? = 0.05, which means that Internal Control also affects employee performance. Organizational culture that is not conducive will cause employee performance to decline. However, if the organization, in this case the public sector, is able to build a good organizational culture, it will be able to improve employee performance. Likewise with internal control, the better internal control within an organization, the better the employee's performance in the organization. So that when control and supervision have been carried out properly and have been implemented by employees, the employee's performance will automatically increase.
Implementasi ISAK No. 35 Atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus pada GMIM Bethesda Tatelu) Gracia Joylisti Turangan; Ivonne Helena Putong; Joseph Nugraha Tangon
Jurnal Kewarganegaraan Vol 6 No 2 (2022): September 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.38 KB) | DOI: 10.31316/jk.v6i2.3563

Abstract

AbstrakGereja Masehi Injili di Minahasa (GMIM) merupakan salah satu entitas berorientasi nonlaba. GMIM adalah bagian dari denominasi gereja yang beragama Kristen Protestan dan anggota Persatuan Gereja Indonesia (PGI). GMIM di dalamnya terdapat Badan Pekerja Majelis Jemaat (BPMJ) yang menyusun rencana-rencana dan realisasi kegiatan gereja termasuk kegiatan akuntansi yang menyajikan laporan keuangan gereja. Penelitian ini bertujuan untuk mengimplementasikan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba pada GMIM Bethesda Tatelu. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan di Jemaat GMIM Bethesda Tatelu disusun berdasarkan buku Pedoman Pelayanan Pengawasan dan Pengelolaan Perbendaharaan GMIM berupa pendapatan, belanja dan realisasi anggaran. Hal ini berarti, penyajian laporan keuangan Jemaat GMIM Bethesda Tatelu belum mengimplementasikan  ISAK No. 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.Kata Kunci: ISAK 35, Entitas Nonlaba, Gereja Abstract The Evangelical Christian Church in Minahasa (GMIM) is a non-profit oriented entity. GMIM is part of a Protestant Christian church denomination and a member of the Indonesian Church Association (PGI). GMIM includes the Congregational Council Working Body (BPMJ) which prepares plans and realization of church activities, including accounting activities that present church financial reports. This study aims to implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 on the Presentation of Financial Statements of Non-profit Oriented Entities at GMIM Bethesda Tatelu. The research method used is descriptive qualitative. The results showed that the presentation of financial statements in the Bethesda Tatelu GMIM Congregation was prepared based on the GMIM Treasury Supervision and Management Service Manual in the form of income, expenditure and budget realization. This means that the presentation of the financial statements of the Bethesda Tatelu GMIM Congregation has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit oriented entities. Keywords: ISAK 35, Non-profit Entity, Church
PPM-M Pelatihan Audit Laporan Keuangan Gereja Berbasis Teknologi Informasi Pada Jemaat Gmim Getsemani Sumompo, Kecamatan Tuminting, Kota Manado Sulawesi Utara Joseph Nugraha Tangon; Ivonne H Putong; Brenda Lintong; Kheren Aguw; Ayssian Palit; Sintia Tumbel
JURNAL UMBANUA Vol 2 No 2 (2022): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Masalah utama yang dihadapi mitra dalam mengelola keuangan gereja yaitu pengelola keuangan gereja belum mampu menyusun laporan keuangan dan pencatatan aktvitas keuangan gereja. Pengabdian Pada Masyarakat Mahasiswa (PPM-M) ini bertujuan untuk meningkatkan optimalisasi pengelolaan keuangan gereja berbasis teknologi informasi di Jemaat GMIM Getsemani Sumompo, Kelurahan Sumompo, Kecamatan Tuminting, Manado. Salah satu bentuk peningkatan pengelolaan keuangan gereja yaitu dengan mengoptimalkan pelaporan keuangan. Metode kegiatan pengabdian masyarakat mahasiswa ini menggunakan metode ceramah, diskusi, dan tanya jawab. Kegiatan dilakukan melalui beberapa tahap, meliputi pengetahuan audit pengelolaan laporan keuangan gereja, sosialisasi pentingnya peran laporan keuangan gereja bagi masyarakat, penyuluhan cara audit pengelolaan keuangan gereja berbasis teknologi informasi menggunakan aplikasi excel. Dari hasil dan luaran yang dicapai pada bab sebelumnya dapat diambil kesimpulan bahwa pengelola keuangan Gereja GMIM Getsemani Sumompo telah dapat memahami proses penyusunan laporan keuangan yang sederhana mulai dari pencatatan transaksi sampai pada laporan keuangan. Namun masih perlu pendampingan sampai benar-benar dapat menyusun laporan keuangan sesuai standar yang diminta
Web-Based Non-Profit Organization Accounting Information System Reconstruction Ivonne Helena Putong; Antonius Manginsela; Joseph Nugraha Tangon
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n2.p276-287

Abstract

Abstract One of the largest non-profit organizations in North Sulawesi is the Minahasa Evangelical Christian Church (GMIM). Although it’s not business-oriented, church administrators are required to make financial reports as an accountability to the congregation and donors. There are several obstacles in financial management. Financial management is held by the treasurer assisted by church employees who do not always have an accounting education background. Working as a treasurer not as a full-time employee but setting aside time from routine activities to manage church finances. So far, financial administration and reporting have been made manually using Microsoft Excel. As a result, processing time becomes longer, requires a lot of energy and has the potential for errors to occur. This collaborative research aims to provide a solution by reconstructing the church's accounting information system and then making it in one application. The church's accounting system uses a cash basis, so this study covers the cash receipts and disbursements system. This research is included in the type of research and development (research and development), namely a research approach to produce a new product. The church accounting information system is designed to follow the applicable rules, namely the 2021 GMIM Synod Church Administration and the GMIM Treasury Supervision and Governance Service Guidelines that 1,049 GMIM Congregants must obey. The results of the reconstruction are made in the Indah GMIM application to make it easier for users to generate church financial reports. Faster processing time, reports more precise. Decision making is faster because reports are usually done waiting for free time from managers because they still use the manual method with Ms. Excel, but with the INDAH application it can be done anytime and anywhere
Co-Authors Antonius Manginsela Ayssian Palit Brenda Lintong Gracia Joylisti Turangan Kheren Aguw Meike Negawati Kesek Putong, Ivonne Helena Sintia Nurani Korompis Sintia Tumbel