Akuntabilitas Pengelolaan Keuangan pada Pastoran Paroki Katedral St. Yoseph Maumere

Amorius Gunawan; Wilhelmina Mitan; Pipiet Niken Aurelia

doi:10.59603/ppiman.v4i3.1564

Authors

Amorius Gunawan Universitas Nusa Nipa
Wilhelmina Mitan Universitas Nusa Nipa
Pipiet Niken Aurelia

DOI:

https://doi.org/10.59603/ppiman.v4i3.1564

Keywords:

Accountability, Church, Financial Management., Nonprofit Organization, Accountability; Church; Financial Management; Nonprofit Organization; Stewardship

Abstract

Abstract. Church accountability is essential because it builds the trust of the congregation and upholds stewardship responsibility in managing the resources it receives. This study aims to describe the financial management and the accountability of financial management at the Rectory of St. Joseph Cathedral Parish, Maumere. A descriptive qualitative approach was employed, using primary data obtained through in-depth interviews and observation of the parish priest, the parish treasurer, the parish finance council, and members of the congregation, as well as secondary data in the form of the parish's financial reports. Data were analyzed using the interactive model of Miles and Huberman, comprising data reduction, data display, and conclusion drawing, and were validated through source, technique, and time triangulation. The results show that financial management at St. Joseph Cathedral Parish has been carried out through the stages of participatory budget planning, fund collection, transaction recording, and financial supervision and reporting, which are largely consistent with the principles of Financial Accounting Standards Interpretation (ISAK) 35 for non-profit entities. Meanwhile, financial management accountability is realized through horizontal accountability to the congregation, expressed through open disclosure of financial information via weekly announcements, running text, notice boards, and community communication groups, and vertical accountability to the diocese through periodic financial reporting and internal oversight by the parish finance council. These findings imply that strengthening participatory planning and standardized reporting can further reinforce the stewardship-based trust between church administrators and the congregation.

Keywords: Accountability; Church; Financial Management; Nonprofit Organization; Stewardship

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