Akuntabilitas Pengelolaan Perpuluhan Jemaat
Abstract
This study was aimed to understand the meaning of by-tens accountability in GPM BETHEL Church. By thents accountability is a phenomenon that should be examined by the church. Paradigm used in this study was interpretive paradigm with Husserl transcendental phenomenology”. Based on meaningful accountability practice, thus BETHEL Church Congregation of Allang had three accountability dimension that are: social dimension which put by tenth accountability being understand as self-responsibility toward church and social responsibility toward people in need. and finance dimension which is a supporting dimension between spiritual and social dimension. BETHEL Church Congregation of Allang actually had long-practice accountability.
References
Anthony J. Berry. (2005). Accountability and Control in a Cat’s Cradle. Accounting, Auditing & Accountability Journal, 18(2). https://doi.org/http://dx.doi.org/10.1108/09513570510588751
Belkaoui, A. R. (2006). Teori Akuntansi (Pertama). Jakarta: Salemba Empat.
Booth, P. (1993). Accounting in Churches: A Research Framework and Agenda. Accounting, Auditing & Acountability Journal, 6(4), 37–67. https://doi.org/http://dx.doi.org/10.1108/09513579310045684
Duncan, J. B., Flesher, D. L., & Stocks, M. H. (1999). Internal Control Systems in US Churches: An Examination of the Effects of Church Size and Denomination on Systems of Internal Control. Accounting, Auditing & Accountability Journal, 12(2), 142–164. https://doi.org/10.1108/09513579910270084
Geln Lehman. (2007). The Accountability of NGO’ in Civil Society and it’s Public Spheres. Critical Perspectives on Accounting, 18(6), 645–669. https://doi.org/https://doi.org/10.1016/j.cpa.2006.04.002
Jacobs, K and Walker, S. (2000). Accounting and Accountability in The Lona Community. Interdisciplinary Perspective on Accounting Conference. Manchester.
Jian Wiharja. (2001). Persembahan yang Baik & Benar. Retrieved from https://opac.perpusnas.go.id/DetailOpac.aspx?id=568689
Larry Burkett. (1997). Kunci Sukses Bisnis Menurut Alkitab; Panduan Lengkap Tentang Prinsip-Prinsip Alkitab Bagi Usahawan. Retrieved from https://opac.perpusnas.go.id/DetailOpac.aspx?id=376704
Laughlin, R. C. (1988). Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England. Accounting, Auditing & Accountability Journal, 1(2), 19–42. https://doi.org/http://dx.doi.org/10.1108/EUM0000000004622
Laughlin, R. C. (1990). a Model of Financial Accountability and the Church of England. Financial Accountability and Management, 6(2), 93–114. https://doi.org/https://doi.org/10.1111/j.1468-0408.1990.tb00427.x
Lightbody, M. (2001). Accounting & Accountants in Church Organizations: A Critical Reflection. The Third Asia Pasific Interdisciplinary Research in Accounting Conference. Adelaide.
Lobo, Annie, P. (2007). Konsep Akuntabilitas Dalam Perspektif Kristen, Tesis (tidak dipublikasikan), FEB - Universitas Brawijaya.
Lembaga Alkitab Indonesia. 1998. Alkitab.Jakarta :Lembaga Alkitab Indonesia.
Mark Schacter. (2000). Public Sector Reform in Developing Countries Issues, Lessons and Future Directions. Retrieved from https://www.google.co.id/books/edition/Public_Sector_Reform_in_Developing_Count/QXZaOAAACAAJ?hl=id
McGann, J., & Johnstone, M. (2005). The Power Shift and the NGO Credibility Crisis. The Brown Journal of World Affairs, 11(2), 159–172. Retrieved from https://bjwa.brown.edu/11-2/the-power-shift-and-the-ngo-credibility-crisis/
Novie. A. (2024). Konsep Kepemilikan Dalam Perspektif Kristen Berbasis Perpuluhan. Tesis (tidak dipublikasikan), FEB - Universitas Brawijaya.
Patty, A. C., & Irianto, G. (2013). Akuntabilitas Perpuluhan Gereja. Jurnal Akuntansi Multiparadigma, 4(2), 177–187. https://doi.org/10.18202/jamal.2013.08.7191
Saerang, D. P. E. (2003). Accountability and Accounting in a Religious Organisation: an Interpretive Ethnographic Study of the Pentecostal Church of Indonesia. University of Wollongong Research Online, Abstract. Retrieved from http://ro.uow.edu.au/theses/1902
Saleh, S. H. & A. I. (1995). Accountability. In Accountability The Endless Prophecy. Asian and Pacific Develompent Centre.
Selan Ruth F. (1995). Menggali Keuangan Gereja. Retrieved from http://opacdpakaltengprov.perpusnas.go.id/detail-opac?id=1890
Ulum, I. (2010). Akuntansi Sektor Publik. Yogyakarta: Graha Ilmu.
Wiryoputro. (2002). Management Religius Aspect Christianity (5th ed.). Jakarta: Gunung Mulia.
Copyright (c) 2023 Agustina Christina Patty, Azmida L. Kwalomine, Stevanus Johan Gomies
This work is licensed under a Creative Commons Attribution 4.0 International License.
Journal of Business Application is an Open Access Journal. The authors who publish the manuscript in Journal of Business Application agree to the following terms:
Journal of Business Application is licensed under a Creative Commons Attribution 4.0 International. This permits anyone to copy, redistribute, remix, transmit and adapt the work provided the original work and source is appropriately cited.
This means:
(1) Under the CC-BY license, authors retain ownership of the copyright for their article, but authors grant others permission to use the content of publications in Journal of Business Application in whole or in part provided that the original work is properly cited. Users (redistributors) of Journal of Business Application are required to cite the original source, including the author's names, Journal of Business Application as the initial source of publication, year of publication, volume number, issue, and Digital Object Identifier (DOI); (2) Authors grant Journal of Business Application the right of first publication. Although authors remain the copyright owner
