Examining the Practices of Accountability and Transparency of Financial Reporting at ST. Maria Immaculata Catholic Church in Biblical Perspective

Feby Nabitha Br. Sembiring, Khy’sh Nusri Leapatra Chamalinda

Abstract


Accountability and transparency of the financial statements of the Catholic Church Stasi Telang ST. Maria Immaculata is based on the perspective of the value of Biblical verses, which are used as guidelines in church financial management activities in line with the Humanitarian Forum (HFI) principles consisting of easy access to information, reporting of financial details, reports on routine users of financial funds, annual reports, and guidelines for information dissemination. This research uses a qualitative method with a case study approach. Data collection techniques through interviews, observation and documentation. The results showed that the practice of accountability and transparency of financial reporting in the Catholic church of ST. Maria Immaculata in a biblical perspective is not yet fully in accordance with the principles of transparency and accountability indicators, so it is necessary to take the value of balance between common interests, the importance of truth values, security values and practices in the field towards balance.

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