(Department of Accounting, Universitas Tadulako, Palu, Sulawesi Tengah, Indonesia)
(2) Selmita Paranoan
(Department of Accounting, Universitas Tadulako, Palu, Sulawesi Tengah, Indonesia)(3) Moh. Iqbal Bakry
(Department of Accounting, Universitas Tadulako, Palu, Sulawesi Tengah, Indonesia)(4) Betty Betty
(Department of Accounting, Universitas Tadulako, Palu, Sulawesi Tengah, Indonesia)*Corresponding author
AbstractThis study aims to analyze the role and participation of church administrators in financial management and their impact on transparency and accountability of financial records in accordance with accounting standards. The study used a qualitative descriptive method with a case study approach through interviews with the pastor, treasurer, secretary, and congregation representatives at the Indonesian Rahmadani Christ Church in Palu City, the study location. The results indicate that financial records have been supported by digitalization (Google Forms and Spreadsheets) and strong participation of administrators, thereby increasing congregation trust. However, financial management practices have not been optimal. This is indicated by congregation financial reports that only cover income without detailed expenditures and limited data access. This condition is influenced by the administrators' limited understanding of standard reporting procedures, given the lack of administrators with formal accounting backgrounds. In conclusion, despite good administrator participation, the lack of formal accounting competency is a major obstacle to achieving transparency and accountability in church financial management as a whole.
KeywordsAccountability; Financial; Church Administrators; Church Financial Management; Transparency
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DOIhttps://doi.org/10.33122/ejeset.v7i1.1277 |
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Copyright (c) 2026 Cenny Clara Sumbagawe*, Selmita Paranoan, Moh. Iqbal Bakry, Betty
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