PERSEPSI MANAJEMEN DAN ANGGOTA JEMAAT TERHADAP PRAKTIK AKUNTABILITAS DAN TRANSPARANSI KEUANGAN DALAM LEMBAGA GEREJA KRISTEN

Abstract

Cases of embezzlement of church practices raise questions of accountability and financial transparency in the church. In addition, during this Church is considered to have Culture of Secrecy related finances. The purpose of this study to understand the perception of the Church and people management or members of the church practice of accountability and financial transparency in the Christian Church Institute (Case Study on Regional Synod of the Indonesian Christian Church and the East Java Regional Working Committee of Surabaya City Bethel Church Indonesia). This research is a qualitative case study method, because it aims to gather information, understand the opinion of informants, analyze, and propose ideas matters relating to the practice of accountability and financial transparency in the church. The informants are the Management of the Church and the people or members of the congregation. Data was obtained through interviews, observation and documentation, then categorize the data into several themes which consists of accountability and transparency in the Christian perspective, the source of funding, accountability and transparency practices at the level of organization and management perception and the church members against the practices of accountability and financial transparency. Then look for linkages between the theme and given a code (coding) to see a similar pattern of findings. The final stage pengintepretasian above findings. The results of this study indicate that the organizational structure or patterns of leadership in the Church to influence the practice of accountability and financial transparency in the church. Members perception of the church are satisfied with the practice of accountability and financial transparency that is implemented by the Management of the Church, as well as management of the Church to manage financial accountability and transparency, especially on members of the congregation.