Tithing is an activity of collecting 10% of income into the church treasury as a form of obedience to God as stated in the Book of Malachi 3:10. GKII Sorong Open Door Congregation has carried out the practice of collecting tithe offerings, but there has never been any research that examines the process of managing and allocating tithe offering money and its relationship to congregational formation. Through qualitative research methods with data collection techniques in the form of observations and interviews, it was found that there was misuse of the tithing offering treasury so that the output of this research was in the form of recommendations for prevention tips including conducting regular audits, reviewing reports before they are published in bulletins and notice boards, coaching efforts the basis of faith for all church members, and efforts to supervise the personnel of church officials. ABSTRAKPersembahan Persepuluhan adalah kegiatan mengumpulkan 10% dari penghasilan kepada perbendaharaan gereja sebagai bentuk ketaatan kepada Tuhan sebagaimana yang difirmankan dalam Kitab Maleakhi 3:10. GKII Jemaat Pintu Terbuka Sorong sudah melakukan praktik penghimpunan persembahan persepuluhan namun belum pernah ada penelitian yang mengkaji proses pengelolaan dan alokasi uang persembahan persepuluhan berikut keterkaitannya dengan pembinaan jemaat. Melalui metode penelitian kualitatif dengan teknik pengumpulan data berupa observasi dan wawancara, didapatkan adanya penyalahgunaan perbendaharaan persembahan pesepuluhan sehingga keluaran dari penelitian ini berupa rekomendasi kiat-kiat pencegahan di antaranya dengan melakukan audit secara berkala, pengkajian laporan sebelum diterbitkan dalam buletin dan papan pengumuman, Upaya pembinaan dasar iman bagi seluruh warga gereja, dan upaya pengawasan personalia pejabat gereja .