Accountability of Church Offering during the Covid-19 Pandemic

Natalia Paranoan (), Carolus Askikarno Pala’langan (), Fransiskus Randa (), Cecilia Poddala (), Gracesy Prisela Christy () and Megawati Londongallo ()
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Natalia Paranoan: Universitas Kristen Indonesia Paulus, Faculty of Economic and Business
Carolus Askikarno Pala’langan: Universitas Kristen Indonesia Paulus, Faculty of Economic and Business
Fransiskus Randa: Universitas Atmajaya, Faculty of Economic and Business
Cecilia Poddala: Universitas Kristen Indonesia Paulus, Faculty of Economic and Business
Gracesy Prisela Christy: Universitas Kristen Indonesia Paulus, Faculty of Law
Megawati Londongallo: Universitas Kristen Indonesia Paulus, Faculty of Magister Management Program

A chapter in Proceedings of the Conference on SDGs Transformation Through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023), 2023, pp 38-43 from Springer

Abstract: Abstract This research was conducted at the Church organization in Makassar, which aims to reveal the accountability of offerings during the Covid period at the Toraja Church organization in Makassar. The church is a non-profit organization which is a unique organization because it can operate without relying on profits but only on the sincerity of the congregation in providing offerings. Therefore, the income received by the Church must be accompanied by financial management accountability. The research method used is descriptive research with a qualitative approach using 7 informants. The results of the research show that the management of offerings during the Covid-19 pandemic at Church XX was carried out in an accountable manner. Accountability, namely Horizontal accountability as a form of accountability from the church to its diakonia or congregation, and Transcendental accountability which is defined in the form of activities carried out by the church as servants of God.

Keywords: Offering; Horizontal Accountability; Transcendental Accountability (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-346-7_8

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