Financial Transparency and Accountability in the Church: A Biblical Review and Its Implementation at Gepsultra Church, Efrata Anduonohu Congregation

Neks Triani; Alimuddin; Bertha Beloan

doi:10.63922/ijevss.v5i02.3798

Neks Triani Accounting Study Program, Universitas Sembilanbelas November Kolaka
Alimuddin Accounting Study Program, Hasanuddin University
Bertha Beloan Accounting Study Program, Universitas Kristen Indonesia Paulus

DOI: https://doi.org/10.63922/ijevss.v5i02.3798

Keywords: Financial Transparency, Accountability, Stewardship, Church

Abstract

This study aims to examine the practices of financial transparency and accountability at the Gepsultra Church, Efrata Anduonohu Congregation, from a biblical perspective. This research employed a qualitative approach with a case study design. Data were gathered through in-depth interviews with the Chair of the Church Council, Treasurer, Secretary, council members, and congregation members, as well as observations of financial management practices and document analysis. The results reveal that the church has implemented transparency mechanisms through weekly, quarterly, and annual financial reporting. Financial accountability is manifested in three dimensions: accountability to God as the owner of all resources, accountability to the congregation as donors, and accountability to the synod as the denominational body. However, several gaps remain, including non-digitized recording systems, limited independent external audits, and low congregational participation in financial oversight. The study concludes that there is a need to harmonize biblical stewardship principles with modern financial management practices.

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