PERAN DAN PARTISIPASI ASMINISTRATOR GEREJA DALAM PENGELOLAAN KEUANGAN GEREJA

ABSTRACT
This study aims to analyze the role and participation of church administrators in financial management and their impact
on transparency and accountability of financial records in accordance with accounting standards. The study used a
qualitative descriptive method with a case study approach through interviews with the pastor, treasurer, secretary, and
congregation representatives at the Indonesian Rahmadani Christ Church in Palu City, the study location. The results
indicate that financial records have been supported by digitalization (Google Forms and Spreadsheets) and strong
participation of administrators, thereby increasing congregation trust. However, financial management practices have
not been optimal. This is indicated by congregation financial reports that only cover income without detailed
expenditures and limited data access. This condition is influenced by the administrators' limited understanding of
standard reporting procedures, given the lack of administrators with formal accounting backgrounds. In conclusion,
despite good administrator participation, the lack of formal accounting competency is a major obstacle to achieving
transparency and accountability in church financial management as a whole.
Keywords: Accountability; Financial; Church Administrators; Church Financial Management; Transparency