APAKAH IMPLEMENTASI SIAK-GT DAPAT MENCEGAH FRAUD DALAM PENYUSUNAN LAPORAN KEUANGAN GEREJA?
Keywords:
SIAK-GT, preparation, financial reports, fraudAbstract
This research aims to evaluate the implementation of SIAK-GT to find out the stages in the process of preparing church financial reports and uncover fraud that occurs. This research uses qualitative research with an interpretive paradigm, where the research process is carried out in stages, starting with the research design, determining the research focus, knowing the type and source of data needed, and conducting interviews with seven informants in the field. Next is data collection and data analysis, followed by testing the validity of the data and presenting the results of the analysis as research results. The research results show that the Toraja Church has not fully implemented SIAK-GT, so there is still an opportunity for fraud to occur when preparing church financial reports.
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