SWARNA
Vol. 5 No. 7 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juli, 2026

Pelatihan Penyusunan Laporan Keuangan Gereja GBKP sesuai ISAK 335: Pendekatan Metode Diskusi Interaktif dan Demonstrasi

Ita Salsalina Lingga (Universitas Kristen Maranatha)
Joni Joni (Universitas Kristen Maranatha)
Tan Ming Kuang (Universitas Kristen Maranatha)
Lauw Tjun Tjun (Universitas Kristen Maranatha)
Elyzabet Indrawati Marpaung (Universitas Kristen Maranatha)
Candra Sinuraya (Universitas Kristen Maranatha)
Maria Natalia (Universitas Kristen Maranatha)
Sinta Setiana (Universitas Kristen Maranatha)
Endah Purnama Sari Eddy (Universitas Kristen Maranatha)
Ollin Flajuanta Tjando (Universitas Kristen Maranatha)
Vania Marleen (Universitas Kristen Maranatha)
Keith Yohanes Reinhart (Universitas Kristen Maranatha)



Article Info

Publish Date
30 Jul 2026

Abstract

Nonprofit organizations such as churches have a moral and institutional obligation to manage their finances transparently and accountably to their entire congregation. However, many churches face limited human resource capacity in accounting and financial reporting. Maranatha Christian University, in collaboration with the Batak Karo Protestant Church, held a community service activity aimed at improving the accounting literacy of GBKP administrators through a training approach on preparing church financial reports in accordance with ISAK 335 based on interactive discussion method and live demonstrations. A total of 18 participants were involved in their program. An evaluation instrument in the form of a comprehension test was administered before and after the training to quantitatively measure the program’s effectiveness. The data obtained showed a significant improvement in understanding (94%) of participants after participating in the training series. The live demonstration approach was deemed capable of simplifying technical accounting concepts to make them more easily understood by participants with non-accounting backgrounds. These findings confirm that improving the understanding of accounting concepts and the ability to prepare financial reports for church communities depends heaviliy on the selection of appropriate and contextual delivery methods. This program is expexted to become a reference model for nonprofit organizations.

Copyrights © 2026






Journal Info

Abbrev

swarna

Publisher

Subject

Religion Agriculture, Biological Sciences & Forestry Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

SWARNA: Jurnal Pengabdian Kepada Masyarakat is a journal that is a scientific forum for community service, with the online registered number E-ISSN 2963-184X. This multidisciplinary scientific journal in the field of community service is published by Lembaga Penelitian dan Pengabdian kepada ...