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Jurnal

Jurnal Ekonomi dan Bisnis Airlangga

Keyword

Accountability , transparency , financial reporting , templates chruch leadership.

Pengarang

  1. Jeany Ribka
  2. Debby Ratna Daniel

    Subject

    ECONOMIC

    [Abstrak]

    Cases of embezzlement of chruch pratices raise questions of accountability and financial transparency in the church. In addtion , during this church is considered to have “culture of secrecy “ related finances. The purpose of this study to understand the perception of the chruch and people management or members of the chruch practice of accountability and financial transprarency in the christian church institute ( case study on regional synod of the indonesia christian church and the east jave 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 purpose ideas matters relating to the practice of accountability and financial transparency in the chruch.
    The informants are the management of the chruch and the people or members of the congregation. Data was obtained thourgh interviews, observation and documentation , then categorize the data into several themes which consits of accountability and transparency in the christian perpective , the source of funding , accountability and transparency 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 findigs. The results of this study indicate that the organizational structure or patterns of leadership in the chruch to influence the practice of accountability and financial transparency in the chruch. Members perception of the chruch are satisfied with the practice of accoutability and financial transparency that is implemented by the management of the chruch , as well as management of the chruch to manage financial accountability and transparancy , especially on members of the congregation.

    Periode

    Vol 26, Nomor 1, Tahun 2016

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