Analisis Manajemen Risiko pada Penerapan Tata Kelola Keuangan Gereja Protestan Indonesia di Papua

Salima, Donald (2024) Analisis Manajemen Risiko pada Penerapan Tata Kelola Keuangan Gereja Protestan Indonesia di Papua. S2 thesis, Universitas Kristen Indoensia.

	Text (Hal_Judul_Daftar_Isi_Abstrak) HalJudulDaftarIsiAbstrak.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8MB)
	Text (BAB_I) BABI.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (530kB)
	Text (BAB_II) BABII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (236kB) | Request a copy
	Text (BAB_III) BABIII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (126kB) | Request a copy
	Text (BAB_IV) BABIV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (225kB) | Request a copy
	Text (BAB_V) BABV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (118kB) | Request a copy
	Text (Daftar_Pustaka) DaftarPustaka.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (146kB)
	Text (Lampiran) Lampiran.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (414kB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menganalisis tata kelola bidang administrasi, pelayanan, dan keuangan pada Gereja Protestan Indonesia di Papua (GPI Papua). Selain itu, penelitian ini juga memetakan tata kelola badan pemeriksa keuangan yang bertindak sebagai legislatif atau badan yang bertugas memeriksa dan mengawasi pekerjaan eksekutif, serta mengidentifikasi dan menerapkan mitigasi risiko terkait tata kelola tersebut melalui perencanaan, pengorganisasian, pelaksanaan, dan pengendalian (monitoring dan evaluasi). Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Analisis data dilakukan dengan pendekatan deskriptif untuk menguraikan, menggambarkan, dan membandingkan data serta kondisi yang ada. Risiko-risiko diidentifikasi dengan mengukur peluang terjadinya dan besaran dampaknya, kemudian dikonversi menjadi skala pengukuran penilaian. Proses manajemen risiko yang diterapkan mencakup penetapan konteks, identifikasi risiko, analisis risiko, evaluasi risiko, penanganan risiko, serta monitoring dan review. Hasil penelitian menunjukkan bahwa risiko-risiko terkait tata kelola anggaran GPI Papua meliputi manajemen keuangan, sumber dana, transparansi keuangan, keterlibatan jemaat, ketidakpastian pendapatan, kebijakan keuangan, dan pendidikan keuangan. Tata kelola badan pemeriksa keuangan yang efektif memerlukan transparansi, independensi, akuntabilitas, dan keterlibatan masyarakat dalam pengawasan. Langkah-langkah mitigasi risiko mencakup pembangunan sistem tata kelola yang transparan dan akuntabel, penguatan pengendalian internal, diversifikasi sumber pendapatan, analisis risiko investasi berkala, kepemimpinan gereja yang kompeten, pemantauan regulasi, serta persiapan rencana darurat dan strategi pengelolaan krisis keuangan. Penelitian ini memberikan wawasan penting mengenai tata kelola dan manajemen risiko pada GPI Papua, yang dapat digunakan sebagai acuan untuk meningkatkan efektivitas dan efisiensi pengelolaan gereja. Kata kunci: tata kelola, identifikasi risiko, analisis risiko, evaluasi risiko, penanganan risiko. / The study aims to analyze the governance of the administrative, service, and financial spheres of the Indonesian Protestant Church in Papua (GPI Papua). In addition, the study also mapped the government of the financial inspector bodies acting as legislative or bodies charged with inspecting and overseeing executive work, as well as identifying and implementing risk mitigation related to such governance through planning, organization, implementation, and control. (monitoring dan evaluasi). The research uses qualitative methods with data collection techniques such as interviews, observations, and documentation. Data analysis is carried out with a descriptive approach to decipher, describe, and compare existing data and conditions. The risks are identified by measuring the probability of occurrence and the extent of impact, then converted into a measurement scale of evaluation. The implemented risk management process includes context setting, risk identification, risk analysis, risk evaluation, risks management, and monitoring and review. The research shows that the risks associated with the governance of Papua GPI budget include financial management, funding resources, financial transparency, congregational involvement, income uncertainty, financial policy, and financial education. The governance of an effective financial auditor's body requires transparency, independence, accountability, and public involvement in oversight. Risk mitigation measures include building a transparent and accountable governance system, strengthening internal controls, diversifying sources of income, periodic investment risk analysis, competent church leadership, regulatory monitoring, and preparing emergency plans and financial crisis management strategies. This research provides important insights into governance and risk management at Papua GPI, which can be used as a benchmark to improve the efficiency and efficiency of church management. Keywords: governance, risk identification, risk analysis, risk assessment, risk management

Actions (login required)

View Item