Korupsi dalam Pelayanan Gereja: Analisis Potensi Penyimpangan dan Pengendalian Internal
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Published:
Sep 26, 2017
Keywords:
Penyimpangan organisasi gereja sistem pengendalian internal gereja sistem keyakinan sakral sekular
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Abstract
Tulisan ini membicarakan tentang potensi penyimpangan (fraud) di organisasi gereja yang disebabkan oleh lemahnya pengendalian internal dalam gereja. Analisis dalam tulisan ini mencoba untuk menjawab pertanyaan: (1) Bagaimana potensi penyimpangan terjadi pada gereja-gereja di Indonesia, dan (2) Apakah upaya pencegahan penyimpangan dalam gereja terkait dengan pengendalian internal. Tulisan ini berusaha menelaah kemungkinan terjadinya penyimpangan dan sistem pengendalian internal gereja berdasarkan sistem keyakinan pada manajemen gereja yang terdiri dari sakral dan sekular.
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How to Cite
Wibowo, E. A., & Kristanto, H. (2017). Korupsi dalam Pelayanan Gereja: Analisis Potensi Penyimpangan dan Pengendalian Internal. Integritas : Jurnal Antikorupsi, 3(2), 105–136. https://doi.org/10.32697/integritas.v3i2.104
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References
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Albrecht, W. S., Albrecht, C. C., & Albrecht, C.O. (2006). Fraud examination (2nd Edition). Mason O.H: Thomson Business and Professional Publisher. Thomson South-Western, United States of America.
Anindita, C. (2014). Antikorupsi Menurut Perspektif Kristiani.
https://www.academia.edu/14600519/.
Armacost, R. L., & Schneider, W.A. (1989). Financial management in church operations.
The CPA Journal, 59 (4): 36-41.
Badudu, J.S. & Zain, S.M. (1994). Kamus Umum Bahasa Indonesia. Pustaka Sinar Harapan, Jakarta.
Booth, P. (1993). Accounting in Church: A Research Framework and Agenda. Accounting, Auditing & Accountability Journal, 6 (4): 37-67.
Bologne, J. (1993). Handbook on Corporate Fraud: Prevention, Detection, and Investigation. Boston: Butterworthâ€Heinemann
Boyce, L. (1984). Accounting for churches. Journal of Accountancy, February, pp. 96-102.
Carmona, S. & Ezzamel, M. (2006). Accounting and religion: A historical perspective.
Accounting History, 11 (2): 117-127.
Commission on Private Philanthropy and Public Needs . (1975). Giving in America: Toward a stronger voluntary sector: report on the Commission on Private Philanthropy and Public Needs. Washington, DC.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (1992).
Internal control — Integrated framework. New York: Author.
Cressey, D. R. (1953). Others people money: A study in the social psychology of embezzlement. Montclair: Patterson Smith. New Jersey.
Dervaes, J. R. (2007). Small organizations need internal controls. Fraud Magazine, 21 (5): 11-14.
Duncan, J. B. (1995). An empirical examination and evaluation of the internal control systems currently in use in churches and the understanding of those systems by pastors. Dissertations Abstracts International, 57 (01), 312.
Duncan, J.B., Flesher, D.L., & Stocks, M.H. (1999). Internal control systems in US churches: An examination of the effects of church size and denomination on systems of internal control. Accounting, Auditing & Accountability Journal, 12 (2) : 142 – 164.
Ellis, L. (1974). Internal control for churches and community organizations. The CPA Journal, May. pp. 45-48.
Elson, R.J., O’Callaghan, S., Alleyne, B.J., Bernal, S. & Walker, J.P. (2007). An innovative approach for integrating the Sarbanes Oxley Act into the undergraduate curriculum. Academy of Educational Leadership Journal, 11(3): pp.59-66.
Holtfreter, K. (2004). Fraud in US organizations: An examination of control mechanisms.
Journal of Financial Crime, 12(1): 88-95.
Ikatan Akuntan Indonesia. (2014). Standard Pemeriksaan Akuntan Publik. Jakarta: IAI.
Jacobs, K. (2005). The sacred and the secular: Examining the role of accounting in the religious context. Accounting, Auditing, & Accountability Journal, Vol. 18(2): 189-210
Keister, O. R. (1974). Internal control for churches. Management Accounting, 557(7): 40. January.
Kistler, D. S. (2008). Examining the Protestant Church’s financial environment, internal controls, and financial integrity. Dissertation, Northcentral University, Prescott Valley, Arizona.
Klitgaard, R. (1988). Controlling corruption. University of California Press. California.
Kuntadi, S. (1995). Profesionalisme dalam Gereja. Penuntun, No. 3, Vol 1. Universitas Negeri Malang. Malang.
Laughlin, R.C. (1984). The design of accounting system: A general theory with an empirical study of the Church of England. Unpublished PhD thesis, University of Sheffield.
Leathers, P. E., dan Sanders, H. P. (1972). Internal control in churches. The Internal Auditor, May/June, pp. 21-25.
McNeal, A., & Michelman, J. (2006). CPA's role in fighting fraud in nonprofit organizations. The CPA Journal, 76(1): 60-63.
Midkitt, K.A. (2004). Catch the warning signs of fraud in NPOs. Journal of Accountancy, 197 (1): 28.
Muller, R. (2015). Incarnation theology versus the sacralisation of authority. AOSIS, South Africa. https://dx.doi.org/10.4102/hts.v71i3.2707
Myint, U. (2000). Corruption: Causes, consequences and cures. Asia-Pacific Development Journal, December 7 (2): 33-58.
Prentice, K. B. (1981). Church accounting: Good intentions and good accounting. The Woman CPA, 43(2), 8-14.
Ranglin, C. G. (2014). The relationships between years of experience, and church size, and the reported use of financial reporting practices and internal controls: A multipleregression study. Dissertation, Capella University.
Romney, M.B., & Steinbart, P.J. (2009). Accounting information systems. Pearson Prentice Hall. New Jersey.
Salinas-Jim´enez, M.M., & Salinas-Jim´enez, J. (2007). Corruption, efficiency and productivity in OECD countries. Journal of Policy Modeling, 29: 903–915.
Shupe, A. (1998). Wolves within the fold: Religious leadership and abuses of power. New Brunswick, New Jersey: Rutgers University Press.
Simamora, T. (2017). Korupsi secara etimologi.
https://www.academia.edu/8959303/Korupsi_Secara_etimologi.
Soepardi, E.M. (2010). Peran BPKP dalam penanganan kasus berindikasi korupsi pengadaan jasa konsultansi instansi pemerintah. https://www.inkindo-jateng.web.id/wp-content/uploads/Seminar/06.pdf.
Synder, H., & Clifton, J. (2005). Stealing from the collection plate. Fraud Magazine,
19(6):21
Transparency International. (2016). What is corruption?.
https://www.transparency.org/what-is-corruption
Verkuyl, J. (1981). Aku percaya. BPK Gunung Mulia. Jakarta.
Wang, Y. (2013). On the cognitive processes of human perception with emotions, motivations and attitudes. International Journal of Cognitive Informatics and Natural Intelligence, 4 : 1-13.
Weiner, S. (2003). Proposed legislation: Its impact on not for profit board governance.
The CPA Journal, 73(11): 56.
West, R., & Zech, C. (2007). Internal financial controls in the U.S. Catholic Church.
https://www1.villanova.edu/content/dam/villanova/VSB/publications/catholicchurchfinances.pdf
Wibowo, E.A. (2013). Persepsi Gereja Kristen Protestan atas pengendalian internal: Studi empiris pada Sinode-sinode gereja pendukung Universitas Kristen Duta Wacana, Yogyakarta. Thesis tidak dipublikasikan.
Wilson, B. (1967). Patterns of sectarianism. Heinemann, London.
Zack, G. M. (2003). Fraud and abuse in nonprofit organizations: A guide to prevention and detection. John Wiley. Hoboken, New Jersey.
Zulaiha, A.R., & Angraeni, S. (2016). Menerapkan biaya sosial korupsi sebagai hukuman finansial dalam kasus korupsi kehutanan. Integritas, Jurnal Antikorupsi, KPK, 02, No. 1 Agustus.
----------. (2004). Alkitab. Lembaga Alkitab Indonesia. Jakarta
----------. (2005). Himpunan Pokok-pokok Ajaran Gereja, Tata Gereja dan Tata Laksana, Pertelaan, Peraturan Pembimbingan dan Ujian Calon Pendeta, Peraturan Kesejahteraan Pendeta dan Karyawan. Sinode Gereja-gereja Kristen Jawa.
https://www.beritasatu.com/dugaan penyimpangan dana hibah gereja di Kabupaten Mappi dilaporkan ke kpk
https://dunia.tempo.co/read/news/2015/06/06/117672570/Paus-Tunjuk-Auditor-untuk-Transparansi-Gereja-Katolik
https://indonesia.ucanews.com/2017/07/19/kpk-tantang-gereja-untuk-audit-keuangan/
https://www.jpnn.com/news/waduh-pendeta-ini-korupsi-uang-gereja-rp-495-miliar-dipakai-agar-istri-cantiknya
https://www.medan.tribunnews.com/pendeta dan jemaat gereja methodist Indonesia demo ke mapolda
https://www.nasional.republika.co.id/jemaat minta bekas bendahara gki yang gelapkan dana gereja dihukum
https://news.okezone.com/read/2015/12/06/18/1261839/demi-transparansi-vatikan-akan-audit-keuangannya
https://regional.kompas.com/read/2013/03/11/19424221/Dugaan.Korupsi.Dana.Gereja.Rp.4.7.Triliun.Jemaat.Saling.Lapor
https://www.timorraya.com/diduga-korupsi-dana-gereja-128-juta-dua-terdakwa-ini-disidangkan/
https://m.tempo.co/read/news/2015/06/06/117672570/paus-tunjuk-auditor-untuk-transparansi-gereja-katolik
Agoes, S. (2008). Auditing: Pemeriksaan akuntansi oleh kantor akuntan publik. Jilid 1, Cetakan ke-4. Lembaga Penerbit FE Universitas Indonesia, Jakarta.
Albrecht, W. S., Albrecht, C. C., & Albrecht, C.O. (2006). Fraud examination (2nd Edition). Mason O.H: Thomson Business and Professional Publisher. Thomson South-Western, United States of America.
Anindita, C. (2014). Antikorupsi Menurut Perspektif Kristiani.
https://www.academia.edu/14600519/.
Armacost, R. L., & Schneider, W.A. (1989). Financial management in church operations.
The CPA Journal, 59 (4): 36-41.
Badudu, J.S. & Zain, S.M. (1994). Kamus Umum Bahasa Indonesia. Pustaka Sinar Harapan, Jakarta.
Booth, P. (1993). Accounting in Church: A Research Framework and Agenda. Accounting, Auditing & Accountability Journal, 6 (4): 37-67.
Bologne, J. (1993). Handbook on Corporate Fraud: Prevention, Detection, and Investigation. Boston: Butterworthâ€Heinemann
Boyce, L. (1984). Accounting for churches. Journal of Accountancy, February, pp. 96-102.
Carmona, S. & Ezzamel, M. (2006). Accounting and religion: A historical perspective.
Accounting History, 11 (2): 117-127.
Commission on Private Philanthropy and Public Needs . (1975). Giving in America: Toward a stronger voluntary sector: report on the Commission on Private Philanthropy and Public Needs. Washington, DC.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (1992).
Internal control — Integrated framework. New York: Author.
Cressey, D. R. (1953). Others people money: A study in the social psychology of embezzlement. Montclair: Patterson Smith. New Jersey.
Dervaes, J. R. (2007). Small organizations need internal controls. Fraud Magazine, 21 (5): 11-14.
Duncan, J. B. (1995). An empirical examination and evaluation of the internal control systems currently in use in churches and the understanding of those systems by pastors. Dissertations Abstracts International, 57 (01), 312.
Duncan, J.B., Flesher, D.L., & Stocks, M.H. (1999). Internal control systems in US churches: An examination of the effects of church size and denomination on systems of internal control. Accounting, Auditing & Accountability Journal, 12 (2) : 142 – 164.
Ellis, L. (1974). Internal control for churches and community organizations. The CPA Journal, May. pp. 45-48.
Elson, R.J., O’Callaghan, S., Alleyne, B.J., Bernal, S. & Walker, J.P. (2007). An innovative approach for integrating the Sarbanes Oxley Act into the undergraduate curriculum. Academy of Educational Leadership Journal, 11(3): pp.59-66.
Holtfreter, K. (2004). Fraud in US organizations: An examination of control mechanisms.
Journal of Financial Crime, 12(1): 88-95.
Ikatan Akuntan Indonesia. (2014). Standard Pemeriksaan Akuntan Publik. Jakarta: IAI.
Jacobs, K. (2005). The sacred and the secular: Examining the role of accounting in the religious context. Accounting, Auditing, & Accountability Journal, Vol. 18(2): 189-210
Keister, O. R. (1974). Internal control for churches. Management Accounting, 557(7): 40. January.
Kistler, D. S. (2008). Examining the Protestant Church’s financial environment, internal controls, and financial integrity. Dissertation, Northcentral University, Prescott Valley, Arizona.
Klitgaard, R. (1988). Controlling corruption. University of California Press. California.
Kuntadi, S. (1995). Profesionalisme dalam Gereja. Penuntun, No. 3, Vol 1. Universitas Negeri Malang. Malang.
Laughlin, R.C. (1984). The design of accounting system: A general theory with an empirical study of the Church of England. Unpublished PhD thesis, University of Sheffield.
Leathers, P. E., dan Sanders, H. P. (1972). Internal control in churches. The Internal Auditor, May/June, pp. 21-25.
McNeal, A., & Michelman, J. (2006). CPA's role in fighting fraud in nonprofit organizations. The CPA Journal, 76(1): 60-63.
Midkitt, K.A. (2004). Catch the warning signs of fraud in NPOs. Journal of Accountancy, 197 (1): 28.
Muller, R. (2015). Incarnation theology versus the sacralisation of authority. AOSIS, South Africa. https://dx.doi.org/10.4102/hts.v71i3.2707
Myint, U. (2000). Corruption: Causes, consequences and cures. Asia-Pacific Development Journal, December 7 (2): 33-58.
Prentice, K. B. (1981). Church accounting: Good intentions and good accounting. The Woman CPA, 43(2), 8-14.
Ranglin, C. G. (2014). The relationships between years of experience, and church size, and the reported use of financial reporting practices and internal controls: A multipleregression study. Dissertation, Capella University.
Romney, M.B., & Steinbart, P.J. (2009). Accounting information systems. Pearson Prentice Hall. New Jersey.
Salinas-Jim´enez, M.M., & Salinas-Jim´enez, J. (2007). Corruption, efficiency and productivity in OECD countries. Journal of Policy Modeling, 29: 903–915.
Shupe, A. (1998). Wolves within the fold: Religious leadership and abuses of power. New Brunswick, New Jersey: Rutgers University Press.
Simamora, T. (2017). Korupsi secara etimologi.
https://www.academia.edu/8959303/Korupsi_Secara_etimologi.
Soepardi, E.M. (2010). Peran BPKP dalam penanganan kasus berindikasi korupsi pengadaan jasa konsultansi instansi pemerintah. https://www.inkindo-jateng.web.id/wp-content/uploads/Seminar/06.pdf.
Synder, H., & Clifton, J. (2005). Stealing from the collection plate. Fraud Magazine,
19(6):21
Transparency International. (2016). What is corruption?.
https://www.transparency.org/what-is-corruption
Verkuyl, J. (1981). Aku percaya. BPK Gunung Mulia. Jakarta.
Wang, Y. (2013). On the cognitive processes of human perception with emotions, motivations and attitudes. International Journal of Cognitive Informatics and Natural Intelligence, 4 : 1-13.
Weiner, S. (2003). Proposed legislation: Its impact on not for profit board governance.
The CPA Journal, 73(11): 56.
West, R., & Zech, C. (2007). Internal financial controls in the U.S. Catholic Church.
https://www1.villanova.edu/content/dam/villanova/VSB/publications/catholicchurchfinances.pdf
Wibowo, E.A. (2013). Persepsi Gereja Kristen Protestan atas pengendalian internal: Studi empiris pada Sinode-sinode gereja pendukung Universitas Kristen Duta Wacana, Yogyakarta. Thesis tidak dipublikasikan.
Wilson, B. (1967). Patterns of sectarianism. Heinemann, London.
Zack, G. M. (2003). Fraud and abuse in nonprofit organizations: A guide to prevention and detection. John Wiley. Hoboken, New Jersey.
Zulaiha, A.R., & Angraeni, S. (2016). Menerapkan biaya sosial korupsi sebagai hukuman finansial dalam kasus korupsi kehutanan. Integritas, Jurnal Antikorupsi, KPK, 02, No. 1 Agustus.
----------. (2004). Alkitab. Lembaga Alkitab Indonesia. Jakarta
----------. (2005). Himpunan Pokok-pokok Ajaran Gereja, Tata Gereja dan Tata Laksana, Pertelaan, Peraturan Pembimbingan dan Ujian Calon Pendeta, Peraturan Kesejahteraan Pendeta dan Karyawan. Sinode Gereja-gereja Kristen Jawa.
https://www.beritasatu.com/dugaan penyimpangan dana hibah gereja di Kabupaten Mappi dilaporkan ke kpk
https://dunia.tempo.co/read/news/2015/06/06/117672570/Paus-Tunjuk-Auditor-untuk-Transparansi-Gereja-Katolik
https://indonesia.ucanews.com/2017/07/19/kpk-tantang-gereja-untuk-audit-keuangan/
https://www.jpnn.com/news/waduh-pendeta-ini-korupsi-uang-gereja-rp-495-miliar-dipakai-agar-istri-cantiknya
https://www.medan.tribunnews.com/pendeta dan jemaat gereja methodist Indonesia demo ke mapolda
https://www.nasional.republika.co.id/jemaat minta bekas bendahara gki yang gelapkan dana gereja dihukum
https://news.okezone.com/read/2015/12/06/18/1261839/demi-transparansi-vatikan-akan-audit-keuangannya
https://regional.kompas.com/read/2013/03/11/19424221/Dugaan.Korupsi.Dana.Gereja.Rp.4.7.Triliun.Jemaat.Saling.Lapor
https://www.timorraya.com/diduga-korupsi-dana-gereja-128-juta-dua-terdakwa-ini-disidangkan/
https://m.tempo.co/read/news/2015/06/06/117672570/paus-tunjuk-auditor-untuk-transparansi-gereja-katolik