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Accountability Public in Church Financial Reporting: a study in Gereja Pancaran Kasih, Depok
Yance Alexander Pangkerego

Universitas Indonesia


This research was conducted to evaluate public accountability in financial reporting at the Pancaran Kasih Church, Depok. The problem in financial reporting in the Pancaran Kasih Church was examined by the Bovens Accountability Theory. Which is the theory explains the stages of testing the accountability of a financial report from an actor to the forum. And the results of the research at the Pancaran Kasih Church show that the church has not optimally carried out the existing stages, especially when the forum assesses the reports that have been prepared and published. At the time of sanctioning, the church underlies the judgment without being able to escape from its nature as an institution that puts love forward to humans. The implication is that in some cases there are sometimes no sanctions given only counseling for the offending actor to be aware of his actions and repent.

Keywords: non profit organization, church financial reporting, public accountability

Topic: Financial Management and Accounting


Conference: The 4th Global Conference on Business, Management and Entrepreneurship (GCBME 2019)

Plain Format | Corresponding Author (Yance Alexander Pangkerego)

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