Perceptions of Church Financial Transparency: Ethical-Theological Analysis and Financial Accountability

Christanti, Rossalina; Wibowo, Wahju Satria; Wijaya, Yahya

doi:10.46445/ejti.v7i1.616

Cited by 3 publications

(1 citation statement)

References 28 publications

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“…Gereja merupakan salah satu dari organisasi nirlaba yang tidak memiliki akuntabilitas publik di mana transparansi dan akuntabilitasnya seringkali diabaikan oleh pimpinan gereja (Christanti et al, 2023). Pengabaian prinsip transparansi dan akuntabilitas ini tak jarang menimbulkan banyaknya kasus hukum terkait pengelolaan keuangan yang terjadi di lingkungan gereja.…”

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Analisis Pengaruh Transparansi dan Akuntabilitas terhadap Kepercayaan Publik

Karneji Sumarlin Bucika Sormin

2024

AJEKBS

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This research aims to analyze the influence of transparency and accountability on public trust in financial management in the church (a case study on the GKPI Special Congregation Sidorame). The research method used is quantitative with a descriptive approach to determine the extent of the influence of independent variables on dependent variables. The population in this study is the congregation of GKPI Special Congregation Sidorame, and the sample determination technique uses simple random sampling. The data source used is primary data collected through a questionnaire. Data analysis is conducted through descriptive analysis, research instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 27. The results of the study explain that (1) transparency has a positive and significant effect on public trust, (2) accountability has a positive and significant effect on public trust, and (3) transparency and accountability simultaneously have a positive and significant effect on public trust.

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Section: Abstrakunclassified

Analisis Pengaruh Transparansi dan Akuntabilitas terhadap Kepercayaan Publik

Karneji Sumarlin Bucika Sormin

2024

AJEKBS

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Training, attitudes, segregation of duties and internal control of church finances: an empirical study in Indonesia

Ahmar,

Berliana Simbolon,

Prastowo Darminto

2024

Investment Management and Financial Innovations

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Church organizations are non-profit organizations operating in the religious sector. Church financial management requires good and adequate internal control to protect and secure church assets from fraud, damage, and waste due to ineffective use of assets. Sacralization is a factor that gives rise to blind trust in financial managers and spiritual leaders in the church. This study aims to analyze the influence of trained accounting personnel, attitudes toward the importance of internal control, and separation of duties on the level of internal control of church finances. The sample used was 115 pastors at the HKBP Church in Jakarta, Indonesia. Data were obtained by distributing questionnaires to pastors as respondents. The analysis technique is carried out using multiple regression. The results of this study show that trained accounting personnel, attitudes about the importance of internal control implementation, and the existence of separation of duties in church organizations have a significant effect on the level of internal control of church finances. The results of the study strengthen support for the implementation of effective church financial internal control, which requires increasing the competency of accounting staff through accounting training, the attitude of organizational members to support the implementation of the church’s financial internal control system to make it more accountable, and the existence of a clear separation of duties within the organization to avoid fraud.

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Corporate governance and firm’s value: An empirical study in listed companies in the emerging market

Mukhtaruddin,

Saftiana,

Hendra

et al. 2024

CLGR

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The incorporation of corporate governance (CG) in Indonesian society necessitates consideration of the socio-cultural values that exist and evolve within individual lives. The foundation of the Indonesian state, Pancasila, embodies the socio-cultural ideals of the Indonesian people. The five CG-relevant Pancasila principles are divinity, human rights, nationality, leadership, and social welfare. Pancasila corporate governance (PCG) is CG that incorporates Indonesian cultural values. The association between PCG and firm value (FV) is investigated in this study. Up to 66 samples were collected for the years 2009 through 2018 after the sample was chosen based on specific criteria. The declaration of the five Pancasila principles serves as a proxy for PCG. Tobin’s Q serves as a gauge for a company’s worth. Multi-regression analysis was employed in data analysis. This study concluded that while nationality and divinity had no effect on FV, human rights, leadership, and social welfare did have a substantial impact on FV. The single most important factor in the creation of corporate governance is the national culture and values. It stems from national cultures and beliefs that permeate the community and have an impact on relationships within it. It is expected to be a norm in the neighborhood.

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Perceptions of Church Financial Transparency: Ethical-Theological Analysis and Financial Accountability

Cited by 3 publications

References 28 publications

Analisis Pengaruh Transparansi dan Akuntabilitas terhadap Kepercayaan Publik

Analisis Pengaruh Transparansi dan Akuntabilitas terhadap Kepercayaan Publik

Training, attitudes, segregation of duties and internal control of church finances: an empirical study in Indonesia

Corporate governance and firm’s value: An empirical study in listed companies in the emerging market

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