<![CDATA[Research on management controlling has been focusing on profit-oriented enterprise, while the non-profit one is often disregarded. Church, is considered to be an example of non-profit organization with the specialty on the legally religious activities. Since the non-profit goal sometimes difficult to detennine, it is neccesary for churches to control their managerial activities by implementing management conffolling system.This research is aimed to exarnine the existence of management controlling system at churches. Moreover, it will also examine the difference of such system amongst churches especially based on their member siZe - and governance. The result shows there is no difference of management controlling system based on member size. On the contrary, the system differences exist on church governanceKata kunci: Sistem pengendalian, gereja, pengendalian intern]]>
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