Accountability and accounting infrastructure in several churches in Bali by Anik Yuesti, Putu Kepramareni, Scientific Research Journal (Scirj), Volume II, Issue VII, July 2014 Edition

Scirj Volume II, Issue VII, July 2014 Edition
ISSN: 2201-2796

Accountability and accounting infrastructure in several churches in Bali

Anik Yuesti, Putu Kepramareni

Abstract: Accountability in the control and management of public funds is one of the most sensitive aspects of the activities of government in all democracies. Hence, the 2007 the regulation enacted by the Republic of Indonesia contains provisions relating to control over public funds. However, the required level of accountability in public expenditure has not been achieved by some churches in Bali. The situation has remained worrisome even though the region does not lack in appropriate laws and regulation required to bring rationality into the system. Though there have been some bold steps and initiatives in the recent past by the government through strengthening existing institutions and creating new ones with responsibility for fraud prevention and other controls, the issue of weak accounting infrastructure has not been addressed. This paper argues that accountability in public expenditure can more easily be realized within the context of a sound accounting infrastructure and a robust accounting profession and not in the multiplicity of laws and anti-corruption agencies; all of which are reactive in nature. Therefore, the paper reports on the current state of accounting infrastructure in several churches in Bali, and conclude with an assessment of the existing agencies and current reform initiatives in ensuring accountability of public expenditure in several churches in Bali.

Reference this Paper: Accountability and accounting infrastructure in several churches in Bali by Anik Yuesti, Putu Kepramareni published at: "Scientific Research Journal (Scirj), Volume II, Issue VII, July 2014 Edition, Page 23-30 ".

Search Terms: Infrastructure in churches in Bali, Accountability in churches in Bali

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