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All Journal EL-MUHASABA Journal of Applied Finance & Accounting Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Equity: Jurnal Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Electronic Journal of Education, Social Economics and Technology Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Applied Accounting Klabat Accounting Review International Journal of Economics, Management and Accounting IIJSE Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Economic and Business Horizon E-Jurnal Akuntansi
Selmita Paranoan
Universitas Tadulako, Palu, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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The Role and Participation of Church Administrators in Church Financial Management Sumbagawe, Cenny Clara; Paranoan, Selmita; Bakry, Moh. Iqbal; Betty, Betty
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1277

Abstract

This 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.
Co-Authors Abdul Kahar Abdul, Abdul Kahar Abdullah, M. Ikbal Adhijagya, Sandhya Dhyana Andi Chairil Furqan Angelia, Gebriela Christina Azdar, Faisal Bakry, Moh. Iqbal Bawias, Hizkia Hazael Bezaliel betty betty Daniel Happy Putra Ernawaty Usman Eva Larasati Fadila, Nurul Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Gunarsa, Arif Hartanti, Firli Adelia Haryono Pasang Kamase Hasni Hasni Indaliana, Indaliana Lamato, Valisa Ananta Latifah Sukmawati Yuniar Liise, Sesika M. Yusuf, Rolland Masruddin Masrudin Masrudin, Masrudin Mile, Yuldi Misnawati Misnawati Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muliati Muliati, Muliati Naspia Ngkolu, Emilia Margaretha Nina Yusnita Yamin Nurdin, Jurana Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rahayu Indriasari Rahma Masdar Ralis, Galing Ramadhani, Shela Rapsanjani, Hilal Rinaia, Syafia Saleh, Fadli Moh Sania, Nuzul Sari, Anik Indah Satriani Satriani Shafira, Andi Nur Ram Siti Fatimah St Salmah Sharon Sudamara, Jenalda Sugianto Sugianto Sugianto Sugianto Sumbagawe, Cenny Clara Tanra, Andi Ainil Mufidah Tempomona, Irene Agnes Olivia Totanan, Chalarce Usman, Ernawati Yudistira, Fajar Gilang Yulfani Yusuf, Rolland M YUSUF, Rolland M.