ANALISIS IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP RISIKO THEFT OF CASH SIKLUS PENDAPATAN

Public organizations are expected to be able to manage their resources with adequate internal controls, to suppress the increase in cases of corruption due to misuse of assets. This research is a qualitative descriptive research conducted at GKI Tegalrejo Salatiga by collecting primary data from interviews with informants. The information obtained then processed by data reduction techniques, data presentation, and drawing conclusions. The results show that there is still a risk of theft of cash in the income cycle at GKI Tegalrejo, but it can be mitigated by controlling practices according to the concept of COSO. Some of the obstacles encountered in implementing this internal control include the church council not being fully able to understand the Tata Laksana Gereja, the absence of Standard Operating Procedures (SOP), lack of supervision on CCTV monitor, and lack of the function of the priest as a supervisor. This research is expected to be able to encourage congregational participation to assess the practice of internal control at GKI Tegalrejo Salatiga, serve as evaluation material for the GKI Tegalrejo Salatiga council to improve its internal control, and for academics,it is hoped that this research can become a reference in developing next researches.Keywords: internal control, theftof cash, income cycle

Simon Lyra and the Lutheran liturgy in the second half-century of the Reformation in Breslau

In 1593, Simon Lyra (1547-1601) was appointed cantor of the St. Elisabeth Church and Gymnasium in Breslau/Wrocław. In the same year, he drew up a list of prints and manuscripts that he considered appropriate for teaching and for use in Lutheran worship. In addition to this list, there are six music manuscripts dating from the 1580s and 1590s that either belonged to him or were collected under his direction. Taken together, Lyra’s repertoire list and the additional manuscripts contain well over a thousand items, including masses, motets, responsories, psalms, passions, vespers settings, and devotional songs. The music in the collections contain all of the items necessary for use in the liturgies performed in the St. Elisabeth Church and Gymnasium in the last quarter of the sixteenth century. This list provides valuable clues into the musical life of a well-established Lutheran church and school at the end of the sixteenth century. When studying collections of prints and manuscripts, I believe it is helpful to make a distinction between two types of use. Printed music represents possibilities. In other words, they are collections from which a cantor could make choices. In Lyra’s case, we can view his recommendations as general examples of what he considered liturgically and aesthetically appropriate for his time and position. On the other hand, manuscripts represent choices. The musical works in the six Bohn manuscripts associated with Lyra are the result of specific decisions to copy and place them in particular collections in a particular order. Therefore, they can provide clues as to what works were performed on which occasions. In other words, manuscripts provide a truer picture of a musical culture in a particular location. According to my analysis of Lyra’s recommendations, by the time he arrived at St. Elisabeth the liturgies, especially the mass, still followed Luther's Latin "Formula Missae" adopted in the 1520s. The music for the services consisted of Latin masses and motets by the most highly regarded, international composers of the first half of the sixteenth century. During his time as Signator and cantor, he updated the church and school choir repertory with music of his contemporaries, primarily composers from Central Europe. Three of these composers, Gregor Lange, Johann Knoefel, and Jacob Handl, may have been his friends and/or colleagues. In addition, some of the manuscripts collected under his direction provide evidence that the Breslau liturgies were beginning to change in the direction of the seventeenth-century Lutheran service in which the "Latin choir" gave way to more German-texted sacred music and greater congregational participation.

Facets of Faith: Spirituality, Religiosity, and Parents of Individuals With Intellectual Disability

Although faith has particular prominence in the contemporary American landscape, its intersection with disability and families has received little attention. We examined the spiritual and religious lives of 530 parents and caregivers of family members who have intellectual disability. For most participants, faith had clear relevance and was reflected in their congregational participation, beliefs, practices, and strength of faith. Yet considerable diversity was apparent in the ways in which each was evidenced, which included a modest number of families for whom this was not a salient aspect of their lives. Most participants identified ways in which their spirituality and religious participation contributed to their well-being. However, access to social supports through a local congregation was more muted. We address implications for professionals who support these families and congregations who welcome them. We also offer recommendations for expanding the opportunities and supports parents and caregivers need to flourish in their faith.

Religious Involvement and Bridging Social Ties: The Role of Congregational Participation

Research indicates that religious communities are important sites for the development of social resources, including social capital. Several studies suggest that religious involvement beyond worship services is a meaningful predictor of civic engagement that may foster bridging social capital, or ties that bridge social groups and cross lines of status and identity. This article explores the relationship between religious involvement and bridging social ties. Using nationally representative survey data and a subsample of individuals who are affiliated with one particular congregation, the article examines how religious service attendance and congregational participation (beyond services) are associated with frequency of interaction with someone from one of nine different social groups that vary along dimensions of social status and identity. Congregational participation beyond services positively predicts contact with several of the groups. In contrast, service attendance is either negatively related or not at all significantly related to interaction with someone from each of these nine different social groups.

The ministry of women among early Calvinistic Baptists

Although there is considerable documentation of women preachers during the English Civil War period and the Interregnum, it is clear that such activities were not encouraged among English Calvinistic Baptists, and most especially among Particular Baptists. Yet there was a tension in even the most restrictive Baptist teaching on this subject. For since Baptists had opened the door to congregational participation in the public ministry of the church, they were faced with the problem of partially closing that door in order to restrict the ministry of women to that ofdiakonia, and good works. Nevertheless, a small number of women have been identified as both prophets and Particular Baptists, and the nature and context of their ministry illustrates the role of women in early Baptist communities.

Congregational Participation and Supports for Children and Adults with Disabilities: Parent Perceptions

Although religion and spirituality have received relatively limited attention in the literature addressing people with disabilities, each is strongly associated with a host of positive outcomes, including enhanced quality of life. One way to participate in religious activities and enhance spirituality is to participate in a faith community. In this article, we report findings from a survey of 416 parents exploring the ways in which they and their children with disabilities participated in their congregations and examining factors associated with participation and inclusion in those communities. Consistent with findings from general social surveys, the majority of parents indicated their faith was important to them and many—along with their sons or daughters with disabilities—participated in congregational activities. Although parents reported their sons and daughters with disabilities participated in somewhat fewer types of activities than they did, this involvement occurred most often in activities involving peers without disabilities. However, parents generally were not satisfied with the level of supports provided by faith communities, and they highly valued a welcoming and supportive attitude by the community. We discuss implications for extending inclusive efforts into congregational contexts and suggest future research directions.