PERCEPTIONS OF CHURCH FINANCIAL TRANSPARENCY: ETHICAL-THEOLOGICAL ANALYSIS AND FINANCIAL ACCOUNTABILITY

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

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Official URL: https://doi.org/10.46445/ejti.v7i1.616

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.

Item Type:	Article
Uncontrolled Keywords:	transparency, church, ethical values, accountability, finance, church council
Subjects:	H Ilmu Sosial > Keuangan
Divisions:	Fakultas Teologi
Depositing User:	Beatrix Stefany
Date Deposited:	06 Sep 2024 05:25
Last Modified:	06 Sep 2024 05:25
URI:	http://katalog.ukdw.ac.id/id/eprint/9125

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