Financial Accountability and Transparency in Religious Non-Profit Organizations: Evidence from GMIT Imanuel Beumopu Church
DOI:
https://doi.org/10.5281/zenodo.21866936Keywords:
Accountability ,, Church Financial,, Good Governance ,, Non-profit OrganizationAbstract
Financial accountability and transparency are increasingly recognized as critical dimensions of good governance in religious non-profit organizations, yet empirical evidence from church-based institutions in developing countries remains limited. This study aims to examine the implementation of financial accountability and transparency in the financial management of GMIT Imanuel Beumopu Church, Kupang City, Indonesia. A qualitative case study approach was employed using observations, semi-structured interviews, and document analysis involving key church stakeholders. Data were analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing, while source triangulation ensured the credibility of the findings. The findings indicate that financial accountability has been implemented through participatory budgeting, systematic transaction recording, periodic financial reporting, and internal supervision. Financial transparency is reflected in the regular communication of financial information to congregation members, fostering trust and participation. However, financial reporting remains constrained by manual bookkeeping, reliance on spreadsheet applications, and limited access to detailed financial information. This study contributes empirical evidence on financial governance in an Indonesian Protestant church, highlighting the importance of strengthening accounting competencies, adopting standardized non-profit accounting practices, and implementing digital financial management systems to enhance accountability, transparency, and sustainable financial governance.
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