Abstract
This study aims at analyzing differences in perceptions of church members (pastors, treasurers, and congregations) on internal control and the relationship between the amount of offerings and the church’s perception of internal control. Respondents come from Protestant Christian churches in particular which are the supporting synods of Duta Wacana Christian University, Yogyakarta. They consist of 31 congregations with 92 people as respondents. The result of Kruskal Wallis statistic test shows that there is no difference of perception among the three members of the church about internal control. The Pearson correlation testresults between the amount of offerings and the church member’s perception of financial control is positive, but very low. The development of the amount of offerings is followed by internal control, albeit at low levels.
Highlights
This study aims at analyzing differences in perceptions of church members (pastors, treasurers, and congregations) on internal control and the relationship between the amount of offerings and the church’s perception of internal control
Research study of the Villanova University Center for the Study of Church Management, January 2007
Summary
Menurut Booth (1993), penyembunyian kasus-kasus penyimpangan keuangan dalam gereja disebabkan oleh pandangan yang menganggap bahwa akuntabilitas adalah hal yang sekular. Gereja merupakan rumah Tuhan dan dianggap sebagai tempat suci atau sakral, tentu segala sesuatunya bekerja menurut kehendak Tuhan yang suci dan benar. Pandangan ini membuat akuntabilitas tidak layak berada dalam ranah gereja yang merupakan organisasi yang sakral atau dengan kata lain adanya akuntabilitas gereja akan menurunkan tingkat kesakralan gereja sebagai institusi religius. Konsep sakral dan sekular diperkenalkan pertama kali oleh Laughlin (1984), Laughlin menjabarkan konsep tersebut dari pemikiran gereja mengenai sakral dan duniawi (sacred and profane) yang menjadi dasar dalam sistem keyakinan religius (religious belief system), yang mempengaruhi persepsi individu atas penerapan akuntansi dalam gereja. Secara garis besar religious belief system digambarkan sebagai berikut: Sacred (dominant)
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