IMPLEMENTATION OF THE CHURCH ACCOUNTING SYSTEM AS AN ACCOUNTABILITY INSTRUMENT FOR THREE CHURCH TASKS IN THE REHOBOT CHURCH, MANADO

Authors: Kiet Tumiwa , Jolly L.R. Turangan, Rolina E. Manggopa, Novy J. Kasenda, Selvie J. Nangoy, Elisabeth D. Malonda, Deisy Lusiana

Abstract: The purpose of this research is to analyze the implementation of the church accounting system as an accountability instrument in the implementation of the Church Three Tasks, namely Koinonia, Marturia, and Diakonia. The church as a non-profit organization has not only a spiritual dimension, but also an organizational dimension that demands transparent and accountable financial management. Therefore, the implementation of the church accounting system is important to support good church governance and increase congregational trust in the management of ministry funds. This research uses a qualitative approach with a descriptive method, through a case study in one local church. Data were obtained through interviews with the pastor, church treasurer, congregation council, and ministry administrators selected using a purposive sampling technique. The results show that the church accounting system plays a significant role in supporting the accountability of church ministry through a systematic process of recording, classifying, and reporting finances. The implementation of the accounting system allows the church to manage and evaluate the use of funds in Koinonia, Marturia, and Diakonia activities in a more transparent and structured manner. In addition, the application of financial reporting standards for non-profit entities also helps improve accountability, the effectiveness of ministry programs, and congregational trust. However, the implementation of church accounting systems still faces various challenges, such as limited human resources with accounting competencies and a lack of training in church financial management. Therefore, efforts are needed to increase the capacity of financial managers through training, mentoring, and strengthening internal oversight systems.