Mengungkap Praktik Akuntabilitas Dalam Organisasi Gereja Toraja Jemaat Tallunglipu

Manguma, Vheny; Randa, Fransiskus; Palalangan, Carolus Askikarno

doi:10.38043/jiab.v4i2.2328

Cited by 3 publications

(3 citation statements)

References 4 publications

(1 reference statement)

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“…God very clearly commands His people so that Church administrators maintain and carry out their duties according to His commands. The Church Manager is the person chosen (by God) by the congregation as God's representative in managing Church finances honestly and not misusing Church money [27], [28].…”

Section: Accountability In Biblical Aspectsmentioning

confidence: 99%

Accountability of Church Offering during the Covid-19 Pandemic

Paranoan,

Pala’langan,

Randa

et al. 2023

Advances in Economics, Business and Management Research

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This research was conducted at the Church organization in Makassar, which aims to reveal the accountability of offerings during the Covid period at the Toraja Church organization in Makassar. The church is a non-profit organization which is a unique organization because it can operate without relying on profits but only on the sincerity of the congregation in providing offerings. Therefore, the income received by the Church must be accompanied by financial management accountability. The research method used is descriptive research with a qualitative approach using 7 informants. The results of the research show that the management of offerings during the Covid-19 pandemic at Church XX was carried out in an accountable manner. Accountability, namely Horizontal accountability as a form of accountability from the church to its diakonia or congregation, and Transcendental accountability which is defined in the form of activities carried out by the church as servants of God.

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Section: Accountability In Biblical Aspectsmentioning

confidence: 99%

Accountability of Church Offering during the Covid-19 Pandemic

Paranoan,

Pala’langan,

Randa

et al. 2023

Advances in Economics, Business and Management Research

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“…Sisi akuntabilitas keuangan gereja juga diteliti oleh Manguma et al (2020) yang menunjukkan bahwa akuntabilitas oleh gereja dimaknai dalam bentuk pertanggungjawaban pihak gereja kepada jemaatnya dengan pencatatan laporan keuangan. Selain itu juga ada pemaknaan akuntabilitas transendental atau pertanggungjawaban kerohanian yang dimaknai dalam bentuk kegiatan/aktivitas yang dilakukan oleh pihak gereja dalam memenuhi tugas pelayanannya.…”

Section: B Kajian Pustakaunclassified

Etika Akuntansi Dalam Pelaporan Keuangan Gereja Katolik Redemptor Mundi Surabaya

Setyawati¹,

Purbiyati²

2021

JAD

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Paroki dalam Gereja Katolik sebagai entitas nirlaba dipengaruhi oleh faktor teologis yang mungkin mempengaruhi perilaku individu-individu di dalamnya. Konteks penelitian ini adalah menganalisis bagaimana etika bidang akuntansi yang berpengaruh terhadap pengelolaan keuangan paroki, khususnya di Paroki Redemptor Mundi Surabaya. Penelitian ini dilakukan sebagai kelanjutan dari penelitian sebelumnya, dengan mengacu pada roadmap penelitian, yang berkaitan dengan akuntabilitas keuangan sektor publik. Penelitian ini menggunakan pendekatan kualitatif dengan metode etnografi. Hasil dari penelitian etika akuntansi dalam pelaporan keuangan ini membahas adanya kepatuhan terhadap hierarki gereja katolik yang berdampak pada lemahnya pelaksanaan etika akuntansi, dikarenakan pastor paroki dari gereja katolik ini menjadi pengaruh yang sangat dominan dalam pelaporan keuangan.

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“…There are many studies examining accountability, such as for public sector organizations (Sayuti et al, 2018;Randa & Daromes, 2015;Pandeni, 2017), religious organization (Kepramareni et al, 2014;Kamaruddin & Ramli, 2018;Manguma et al, 2020), business organization (Alang et al, 2019), non-government organization (Deni et al, 2019), social organization (Massud & Aktar, 2020;Goddard, 2021), and other community organizations (Yasmin et al, 2021;Sujana et al, 2015). In terms of methodology, research that examines accountability has been carried out with a positive approach (Adiwirya & Sudana, 2015) and non-positivistic approaches such as critical (Riyanti, 2020), interpretive (Paranoan, 2015), ethnography (Wirajaya et al, 2014;Randa et al, 2011;Scobie et al, 2020;Jayasinghe & Soobaroyen, 2009), case study (Sari & Sudana, 2020).…”

Section: Introductionmentioning

confidence: 99%

Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization

Rina

Sudana²,

Sujana³

et al. 2022

Jurnal Ilmiah Akuntansi dan Bisnis

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This study aims to gain an understanding of social reality through inductive thinking based on the experiences of the informants on actions and the meaning of accountability in the cultural perspective of Tri Hita Karana at the Sagraha Mandra Kantha Santhi Foundation. The methodology of this research is descriptive interpretive with the approach of Interpretative Phenomenological Analysis (IPA). Qualitative data was collected by conducting observations, in-depth interviews and documentation. The findings indicate that the Sagraha Mandra Kantha Santhi Foundation is accountable to God (parahyangan), to others (pawongan) and to the environment (palemahan). The analysis also shows that there are three themes that emerge from the meaning of the experience of the informants in the cultural perspective of Tri Hita Karana, namely sincere offerings, economic contributions to society, and protecting the environment.

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Mengungkap Praktik Akuntabilitas Dalam Organisasi Gereja Toraja Jemaat Tallunglipu

Cited by 3 publications

References 4 publications

Accountability of Church Offering during the Covid-19 Pandemic

Accountability of Church Offering during the Covid-19 Pandemic

Etika Akuntansi Dalam Pelaporan Keuangan Gereja Katolik Redemptor Mundi Surabaya

Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization

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