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All Journal International Journal of Religious and Cultural Studies Community Development Journal: Jurnal Pengabdian Masyarakat Frontiers Jurnal Revenue : Jurnal Ilmiah Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM)
Anita Nisa Kambey
Universitas Negeri Manado
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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Journal : International Journal of Religious and Cultural Studies

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Church Accounting Concepts with the Understanding of God's Kingdom Anita Nisa Kambey
International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2021.04.03

Abstract

The purpose of this article is to present the concept of church accounting with an understanding of the Kingdom of God. The construction employed is the interrelation between agency theory, entity theory and 'the sacred and divide' thought of Robert Laughin. Indonesian accounting standard for Non-Profit organization (PSAK No. 45) is not taken into consideration in this church accounting because it has elements of secularism that are not in line with the ecclesiastical principle of sacredness. Recommendations of Booth and Laughlin which were then modified without eliminating essential assumptions and referring to the Bible as a normative source, are adjusted to the current church accounting practice. The theory of cognitive psychology proposed by Robert Sternberg was employed in the reconstruction. Church accounting that focuses on God, not only on material matters, can be reconstructed. Further, it is necessary to deconstruct the psychology of leaders and congregations.
Co-Authors Angeli Sewa Aril Mandak Claudio Oba Eka Gledistin Freddy Semuel Kawatu Friska Langelo Gebriany Pirade Wenur James Manengkey januard geovani rorong Jessica Sumondag Johny Manaroinsong Jovanka Mamuaja Linda A. O Tanor Octavia Tuegeh Putra Petra Dungair Ratna Taliupan Regina Beatrix Takakobi Selly Mumu Sendi Sendow Tiffany Sayako Karamoy Toar Romario Sigar Ventje Senduk Yance Tawas Yance Tawas