KETERBUKAAN BUDAYA LOKAL DALAM AKUNTABILITAS KEUANGAN GEREJA KRISTEN

Jannes Samuel Elfronzo Abhimael Panggabean, Ignatius Novianto Hariwibowo

Abstract


Abstrak - Keterbukaan Budaya Lokal dalam Akuntabilitas Keuangan Gereja Kristen

Tujuan Utama - Penelitian ini berupaya untuk mengungkap peran budaya lokal dalam penerapan akuntabilitas keuangan di gereja Kristen.

Metode – Penelitian ini menggunakan pendekatan studi kasus komparatif disiplin. Beberapa pengurus gereja lokal di Pontianak adalah informan pada penelitian ini.

Temuan Utama - Budaya lokal berperan dalam memberikan ruang terhadap kolaborasi dan keterbukaan. Hal ini terlihat melalui praktik nilai gotong royong dan keterbukaan dalam rapat. Tradisi ini membentuk motivasi, nilai manajerial, dan budaya organisasi, yang berperan penting dalam penerapan akuntabilitas keuangan.

Implikasi Teori dan Kebijakan - Prinsip dan nilai-nilai tradisi merupakan dasar yang lebih kuat untuk mewujudkan akuntabilitas keuangan dibandingkan standar akuntansi atau ketentuan akuntabilitas keuangan secara formal. Kesadaran praktik profesionalitas sebagai wujud iman perlu diperkuat oleh organisasi keagamaan.

Kebaruan Penelitian - Hasil penelitian ini mengungkap peran nilai budaya lokal organisasi dapat mewujudkan akuntabilitas keuangan pada organsiasi keagamaan.

 

Abstract - Local Cultural Transparency in Financial Accountability of the Christian Church

Main Purpose - This study seeks to reveal the role of local culture in implementing financial accountability in Christian churches.

Method – This research uses a disciplinary comparative case study approach. Several local church administrators in Pontianak were informants in this study.

Main Findings - Local culture plays a role in providing space for collaboration and openness. This space can be seen through the practice of the value of mutual association and transparency in meetings. This tradition shapes motivation, organizational values, and organizational culture, which play an essential role in implementing financial accountability.

Theory and Practical Implications - Traditional principles and values are more substantial for realizing financial accountability than accounting standards or formal financial accountability provisions. Awareness of professional practice as a form of faith needs to be strengthened by religious organizations.

Novelty - The results of this study reveal the role of local organizational cultural values in realizing financial accountability in religious organizations.


Keywords


akuntabilitas; gereja; gotong royong; keterbukaan

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.3.34

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