eprintid: 9125
rev_number: 16
eprint_status: archive
userid: 2098
dir: disk0/00/00/91/25
datestamp: 2024-09-06 05:25:34
lastmod: 2024-09-06 05:25:34
status_changed: 2024-09-06 05:25:34
type: article
metadata_visibility: show
contact_email: repository@staff.ukdw.ac.id
creators_name: , Rossalina Christanti
creators_name: , Wahju Satria Wibowo
creators_name: , Yahya Wijaya
creators_id: 0527037201
creators_id: 8964500020
title: PERCEPTIONS OF CHURCH FINANCIAL TRANSPARENCY: ETHICAL-THEOLOGICAL ANALYSIS AND FINANCIAL ACCOUNTABILITY
ispublished: pub
subjects: HG
divisions: fak_teol
full_text_status: public
keywords: transparency, church, ethical values, accountability, finance, church council
abstract: This  paper  examines  the  perception  of  transparency  among  the  Church  Councils  with  an ethical-theological analysis and an analysis of financial accountability. The background of the problem is that  there  are  different  perceptions  among  the  congregations  regarding  church  financial  accountability. These differences reflect  differences in theological  ethical  content.  The data  collection method used is a mix-method,  which  uses  quantitative  tools  by  distributing  questionnaires  and  in-depth  interviews  with several  church  assemblies.  The  final  number  of  respondents  is  167  church  assemblies  from  two  church groups,  namely  the  Indonesian  Christian  Church  of  the  Central  Java  Regional  Synod  (Gereja Kristen IndonesiaSinode WilayahJateng/GKI  SW  Jateng)  Region of  Solo  and the Javanese  Christian  Churches (Gereja-gereja Kristen Jawa/GKJ) Region of North Yogyakarta. The result is a moral obligation is proven to  havea  significant  effect  on  transparency and intention  to  disclose  financial  information  to  the congregation. This moral obligation to make church finances transparent is based on the church community or congregation members. The ethical drive mainly comes from the community. Theologically, this result on the one hand confirms the existence of the church as a community of faith that drives the formation of values.  On  the  other  hand,  it  presents  an  opportunity  for  the  church  to  make  a  program  that  formed  a personal value of transparency in the Church Council. The research contribution is tothe development of the  Church  Council's  guidance  on  financial  accountability  and  the  development  of  theological  ethical values.
date: 2023-01-12
publication: Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat
volume: 7
number: 1
pagerange: 35-49
id_number: doi:10.46445/ejti.v7i1.616
refereed: TRUE
issn: 2548-7558
official_url: https://doi.org/10.46445/ejti.v7i1.616
funders: wswibowo@staff.ukdw.ac.id
citation:   Rossalina Christanti and Wahju Satria Wibowo and Yahya Wijaya  (2023) PERCEPTIONS OF CHURCH FINANCIAL TRANSPARENCY: ETHICAL-THEOLOGICAL ANALYSIS AND FINANCIAL ACCOUNTABILITY.  Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat, 7 (1).  pp. 35-49.  ISSN 2548-7558     
document_url: https://katalog.ukdw.ac.id/9125/1/Perceptions%20of%20Church%20Financial%20Transparency.pdf