The church is a non-profit religious institution. Good financial management of church religious institutions is needed to improve the quality of service to the congregation. One form of church financial management is to manage financial information in a good accounting information system as a form of church responsibility or accountability in managing the congregation's money. This research was conducted using a qualitative descriptive research method. The type of data source used in this study is qualitative data. Sources of data in this study are primary data and secondary data. The data in this study are primary data and secondary data. The data collection technique in this research is through field studies and literature studies. The results of this study are the accounting information system in the context of managing church finances at the Evangelical Masehi Church in Timor Jemaat Kota Baru Klasis Kupang City is cash receipts and disbursements that carry out financial reporting every week on congregation news, monthly financial reports and conduct congregational congregations to report servants and finances every year. The procedure is still carried out using a computer but still manually. This research then creates an accounting information system for cash receipts and disbursements.

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan investasi, tingkat financial literacydan faktor umur terhadap keputusan investasi individu pada PT. Pegadaian (Persero) Cabang SoE.Data yang digunakan dalam penelitian ini diperoleh menggunakan kuesioner.Penelitian ini menggunakan pendekatan kuantitatif.Populasi dan sampel yang dipelajari dalam penelitian ini adalah nasabah PT. Pegadaian (Persero) Cabang SoE.Metode penentuan sampel dalam penelitian ini adalah simple random sampling dengan menggunakan rumus Slovin yang menghasilkan 100 responden.Metode yang digunakan adalah teknik analisis statistik deskriptif dan menggunakan teknik pengujian validitas, uji realibilitas, uji asumsi klasik, regresi linear berganda dan uji hipotesis dengan bantuan aplikasi SPSS 25.Teknik pengumpulan data yang dipakai menggunkan kuesioner, observasi dan dokumentasi.Hasil penelitian ini menyatakan bahwa variabel penelitian dan tingkat financial literacy secara parsial berpengaruh signifikan terhadap keputusan investasi invidu sedangkan variabel faktor umur secara parsial tidak berpengaruh terhadap keputusan investasi individu.Variabel pengetahuan investasi, tingkat financial literacy dan faktor umur secara simultan berpengaruh terhadap keputusan investasi individu.

Church religious organizations need to pay attention to their financial reports as accountability so that users of these financial reports can understand the extent of the organization's financial condition. The church also needs to implement good financial management to produce accurate information. Accountability and transparency in the church as a non-profit organization is urgently needed, through accountability presented in quality financial reports, resource providers can ensure that the resources provided are used properly in church ministry to church congregations.How to collect data in this study is to use a questionnaire (questionnaire). Data analysis method in this study the method used is Ordinary Least Square Regression. The data was collected and processed using Descriptive Statistical Testing and Hypothesis Testing.The results of this study are the significance value of Accountability (X1) is the prob value. T-count of 0.008 <0.5 states that H1 is accepted which shows that the more accountable the accountability for financial reports made by the church, the quality of the GMIT church's financial reports in the Kupang city class is increasing. The results of this study are the significance value of Transparency (X2) is the prob value. T-count of 0.010 <0.5 states H2 is accepted indicating that the more transparent a church is in managing financial reports, the quality of the GMIT church's financial reports in Kupang City will increase.

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This study aims to assess risks and carry out risk mapping in reallocating and refocusing the East Nusa Tenggara Provincial regional revenue and expenditure budgeting during the Covid-19 Pandemic. Qualitative research methods are carried out through literature studies, normative studies and prospective studies. Assessment of the scale of likelihood and impact risk for government management was carried out by 32 government internal supervisory in Provincial and District Inspectors in East Nusa Tenggara. Respondents assess, prospectively, the likelihood and impact scales of the identified risks. The results showed 25 risks of reallocating and refocusing the regional revenue and expenditure when Pademi Covid-19 was identified and analyzed. At the high-risk level, when reallocating and refocusing the budget during the Covid 19 pandemic, the PPK Region Unit Works has the task of preparing Region Unit Works financial reports. The risk of such activities is being late in preparing Region Unit Works financial reports; risk of being late in compiling budget implementation documents from the activities of Budget user officials; and the risk of an orderly general cash book made by the treasurer of receipt/expenditure. There is one risk involved at the very low level, namely inappropriate cash due to incorrectly inputting the transaction nominal; there are transactions that have not been inputted so that there is a difference; there is an advance payment which is not recorded; money used for non-operational needs.