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Scirj, Volume XIII [2025]
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Scirj Volume XIII, Issue III, March 2025 Edition
ISSN: 2201-2796

TRANSPARENCY OF FINANCIAL REPORTS CREATES COOLNESS IN THE HEARTS OF THE CONGREGATION OF THE REHOBOT CHURCH IN MANADO

Kiet Tumiwa, Treesje A.C. Langi, Deisy Lusiana, Selvie J. Nangoy, Farida I.S. Wakidin, Johana M. Ratag, Novy J. Kasenda,

Abstract: The purpose of this research was to determine the extent of transparency of the leadership in managing the financial reports of the Rehobot Manado church. The research method used, namely the qualitative interpretive method, with a phenomenological approach, to reveal the meaning of phenomena, experiences based on awareness that occurs in several individuals. The researcher used two methods of data collection, namely interviews and observations. The next stage in collecting data is that the researcher must enter the church environment in order to find parties directly related to the process of implementing church transparency. After the researcher finds anyone who is directly related to the implementation of church transparency, the researcher will conduct an in-depth exploration of informants regarding their experiences in implementing transparency in church financial reports. The results of the study indicate that in managing financial reports it is very transparent and always creates a sense of calm for the congregation. All church cash receipts and expenditures have been recorded correctly and can be controlled by the congregation. However, the recording and reporting are still very simple, namely using a cash book only, not implementing generally applicable financial recording and reporting standards, even though they have tried to present them correctly and transparently. Correct and transparent financial reports will make it easier for the church to gain the trust of the congregation and donors.

Reference this Paper: TRANSPARENCY OF FINANCIAL REPORTS CREATES COOLNESS IN THE HEARTS OF THE CONGREGATION OF THE REHOBOT CHURCH IN MANADO by Kiet Tumiwa, Treesje A.C. Langi, Deisy Lusiana, Selvie J. Nangoy, Farida I.S. Wakidin, Johana M. Ratag, Novy J. Kasenda, published at: "Scientific Research Journal (Scirj), Volume XIII, Issue III, March 2025 Edition, Page 11-15 ".

Search Terms: Transparency, Church Financial Reports

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