MENYELIDIKI PROSES AKUNTABILITAS KEUANGAN ORGANISASI GEREJA TORAJA

Maria Yessica Halik Jerliyen Paramita Londong Youinthan Nono Paliling

Abstract


This research is aimed to review and to conceive the financial accountability in Toraja Church Organization – Tamalanrea Region in Makassar. The stewardship theory is used to depict God as a Principal that own everything and the centre of all things, so that Steward (church treasurers) should manage and be responsible for every gift from the Principal, for instance, time, talents, and wealth, to God (as the Principal). Church as a non-profit entity has different characteristics, especially in obtaining resources from the provider who do not expect repayment or any economic benefits. Usually, the resource providers expect only a good and clear responsibility from the entity. This study used a qualitative method with an interpretive paradigm through a phenomenological approach, that is the type of research approach that aims to understand a phenomenon based on the awareness of certain parties, in this case usually the awareness of respondents when answering the particular question. The findings indicate that there are several stages in the process of financial management and accountability at the Toraja Church Organization – Tamalanrea Region in Makassar. Any problems in that process were resolved in the council meetings based on the Toraja Church Regulations. Other findings indicate that financial accountability is cross accountability, which is vertically to God as principal and horizontally to the church and outside parties. Moreover, this research is expected to be a reference for further research carried out in Toraja Church Organizations in other regions.


Keywords


Accountability; Gereja Toraja; Financial accountability

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