PERSEPSI JEMAAT TERHADAP AKUNTABILITAS KEUANGAN GSJA
STUDI EMPIRIS PADA WILAYAH MAYBRAT
Abstract
Penelitian ini dilaksanakan untuk mengetahui sejauh mana pengaruh kemampuan pengurus gereja, dedikasi organisasi, dan keterlibatan jemaat terhadap pandangan jemaat mengenai keuangan yang akuntabel di lingkungan Gereja Sidang Jemaat Allah (GSJA) Wilayah Maybrat. Pendekatan yang digunakan adalah kuantitatif, dengan data diperoleh melalui penyebaran angket kepada bendahara, pendeta, serta jemaat dari 20 gereja yang dijadikan sampel. Data yang terkumpul dianalisis dengan teknik regresi linier berganda. Temuan menunjukkan bahwa ketiga variabel tersebut yakni kemampuan pengurus, komitmen organisasi, dan peran serta jemaat memiliki dampak positif dan signifikan terhadap persepsi jemaat terhadap transparansi dan pertanggungjawaban keuangan gereja. Keterampilan pengurus, terutama dalam aspek teknis dan akuntansi, turut meningkatkan mutu pelaporan keuangan. Komitmen yang ditunjukkan organisasi menggambarkan kesungguhan dan tanggung jawab etis dalam pengelolaan dana. Adapun peran aktif jemaat dinyatakan sebagai aspek yang paling berpengaruh dalam membangun kepercayaan dan keterbukaan informasi keuangan gereja.
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Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224–247.
Mada, S. et al. (2017). Jurnal Riset Akuntansi dan Auditing, 8(2), 106–115.
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Setiyani et al. 2021. Implementasi Akuntansi Sektor Publik Dalam Sistem Keuangan Pemerintahan Desa. Jamanta: Jurnal Mahasiswa Akuntansi Unita, 1(2), 72-82.
Schillemans, T., & Busuioc, M. (2015). Predicting public sector accountability: From agency drift to forum drift. Journal of public administration research and theory, 25(1), 191-215.
Said, L. (2015). Achmad, Corporate Social Responsibility Dalam Perspektif Governance.Schillemans, T., & Busuioc, E. M. (2014). Predicting Public Sector Accountability: From Agency-to Forum Drift. Journal of Public Administration Research and Theory.
Segal, L., & Lehrer, M. (2012). The Institutionalization of Stewardship: Theory, Propositions, and Insights From Change in The Edmonton Public Schools. Organization Studies, 33(2), 169-201.
Sukmawati, F., Pujiningsih, S., & Laily, N. (2019). Akuntabilitas Gereja Dalam Perspektif Alkitabiahdan Stewardship Theory (Study Kasus pada Gereja X Di Jawa Timur). Jurnal Akuntansi Aktual, 3(4), 301-310.
Shaharuddin, S., & Sulaiman, M. (2015). Financial disclosure and budgetary practices of religious organization: A study of qaryah mosques in Kuala Terengganu. Gadjah Mada International Journal of Business, 17(1), 83-101.
Sugiyono. 2015. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung:Penerbit Sugiyono, Alfabeta.
Thau, S. (1998). Belief and perception: A cognitive approach. Journal of Social Psychology, 134(2), 201–212.
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Sukmawati, F., Pujiningsih, S., & Laily, N. (2019). Jurnal Akuntansi Aktual, 3(4), 301–310.
Setiyani, R., Saputra, T. I., & Wahyudi, A. (2016). Jurnal Riset Akuntansi dan Keuangan, 4(3), 123–133.
Savitri, E. et al. (2020). Jurnal Ekonomi dan Bisnis.
Sugiyono. (2015). Metode penelitian kombinasi (mixed methods). Bandung: Alfabeta.
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Umaira, S., & Adnan, A. (2019). Pengaruh partisipasi masyarakat terhadap akuntabilitas keuangan organisasi keagamaan. Jurnal Akuntansi Publik, 8(1), 1–12.
Verkuyl, H. J. (1981). Numerals and quantifiers in X-bar syntax and their semantic interpretation. Dinamika Sejarah Gereja. Jakarta: BPK Gunung Mulia.
Wibowo. (2017). Manajemen kinerja. Jakarta: Rajawali Pers.
Zogning, F. (2017). Agency Theory: A Critical Review. European Journal of Business and Management, 9(2), 1-8.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Anto, H. M., Suhendri, H., & Iriani, N. I. (2021). Transparansi dan Akuntabilitas Laporan Keuangan Organisasi Keagamaan Pada Gereja GPDI Gloria Malang. Cakrawala Jurnal Penelitian Sosial, 10(1), 21-38.
Ardiansyah, R., & Wulandari, R. D. (2022). Penerapan teori agensi dalam akuntabilitas organisasi publik. Jurnal Akuntansi dan Bisnis, 7(2), 87–94.
Assemblies of God. (2023). History and beliefs. Retrieved from https://ag.org/About
Anto, H. M., Suhendri, H., & Iriani, N. I. (2021). Cakrawala Jurnal Penelitian Sosial, 10(1), 21–38.
Atiningsih, S., & Ningtyas, M. N. (2019). Partisipasi masyarakat dalam akuntabilitas pengelolaan keuangan. Jurnal Ekonomi dan Manajemen, 10(1), 45–54.
Atiningsih, S. & Ningtyas, M. (2019). Jurnal Ilmu Ekonomi dan Sosial.
Aulia, P. et al. (2018). JOM FEB Universitas Riau.
Baron, R. A., & Byrne, D. (2003). Social psychology (10th ed.). Allyn & Bacon.
Bastian, I., & Indra. (2010). Akuntansi untuk LSM dan partai politik. Erlangga.
Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework 1. European law journal, 13(4), 447-468.
Booth, P. 1993. “Accounting in churches: A research framework and agenda.” Accounting, Auditing & Accountability Journal, 6(4).
Becker, G. S. (1993). Human capital: A theoretical and empirical analysis, with special reference to education (3rd ed.). University of Chicago Press.
Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (4th ed.). SAGE Publications.
CSUS. (2008). Presentation of Regression Results. California State University, Sacramento.
Cohen, J. M., & Uphoff, N. T. (1980). Participation's place in rural development: Seeking clarity through specificity. World Development, 8(3), 213–235.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20–47.
Duncan, J. B., Flesher, D. L., & Stocks, M.H. 1998. Internal control systems in US churches: An examination of the effects of church size and denomination on systems of internal control. Accounting, Auditing & Accountability Journal, 12(2), 142-163.
Edison, E., Anwar, Y., & Komariyah, I. (2017). Manajemen sumber daya manusia: Strategi dan perubahan dalam rangka meningkatkan kinerja pegawai dan organisasi. Bandung: Alfabeta.
Field, A. (2013). Discovering Statistics Using IBM SPSS Statistics (4th ed.). Sage Publications.
Gibbons, J. D., & Chakraborti, S. (2010). Nonparametric Statistical Inference (5th ed.). Chapman and Hall/CRC.
Indrayani, R. (2017). Jurnal Ilmu Sosial dan Ilmu Politik.
Investopedia. (2015). R-Squared vs. Adjusted R-Squared.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate governance (pp. 77-132). Gower.
JMP. (n.d.). Interpreting Regression Output. https://www.jmp.com Kutner, M. H., Nachtsheim, C. J., & Neter, J. (2004). Applied Linear Regression Models (4th ed.). McGraw-Hill Education.
Kambey, A. N. (2021). Church Accounting Concepts With The Understanding of God's Kingdom. International Journal of Religious and Cultural Studies, 3(1), 39-52.
Keay, A. (2017). Stewardship Theory: is Board Accountability Necessary?. International Journal of Law and Management, 59(6), 1292 1314
Kalangi, M. M., Nangoi, G. B., & Kalangi, L. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Pelaksanaan Pelaporan Pertanggungjawaban Dana Gereja Masehi Injili Di Minahasa (Gmim) Kota Manado. Jurnal Riset Akuntansi dan Auditing" Goodwill", 7(1).
Kistler, J. (2008). Financial transparency in religious organizations: The impact of belief and trust. Journal of Religious Finance, 12(2), 55–73.
Laughlin, R. (1984). The design of accounting systems: A general theory with an empirical example. Accounting, Organizations and Society, 9(4), 205–228.
Muller, M. (2015). Religious authority and financial management in churches: A study of developing nations. Journal of Religion and Development, 7(1), 45–59.
Munte, M., & Dongoran, D. (2018). Impact of Transparency and Accountability of Church Financial Reporting on The Interest of Members’ Church Giving Donations To Church. Available At SSRN 3439838.
Mardiasmo, M. B. A. (2021). Akuntansi sektor publik-edisi terbaru. Penerbit Andi.
Nazir, M. (2014). Metode Penelitian. Jakarta: Ghalia Indonesia.
Nurmala, I., & Syahrul, M. (2023). Implementasi teori stewardship dalam tata kelola keuangan gereja. Karimah Tauhid: Jurnal Studi Keislaman, 3(1), 33–40. https://ojs.unida.ac.id/karimahtauhid/article/view/12933
Oti, P. A., Asuquo, A. I. 2016. Framework of church accounting in Nigeria: Pragmatic examination of the problems, prospect, and financial implications of proliferation of churches. Journal of Marketing and Consumer Research, 27, 7-21.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224–247.
Mada, S. et al. (2017). Jurnal Riset Akuntansi dan Auditing, 8(2), 106–115.
Osborne, J. W., & Waters, E. (2002). Four assumptions of multiple regression that researchers should always test. Practical Assessment, Research, and Evaluation, 8(1), 2.
Panggabean, J. S. E. A., & Hariwibowo, I. N. (2021). Keterbukaan Budaya Lokal Dalam Akuntabilitas Keuangan Gereja Kristen. Jurnal Akuntansi Multiparadigma, 12(3), 601-619.
Robbins, S. P., & Judge, T. A. (2015). Organizational behavior (16th ed.). Pearson Education.
Scholasticahq. (2024). Determining a Meaningful R-squared Value in Clinical Medicine. https://blog.scholasticahq.com
Setiyani et al. 2021. Implementasi Akuntansi Sektor Publik Dalam Sistem Keuangan Pemerintahan Desa. Jamanta: Jurnal Mahasiswa Akuntansi Unita, 1(2), 72-82.
Schillemans, T., & Busuioc, M. (2015). Predicting public sector accountability: From agency drift to forum drift. Journal of public administration research and theory, 25(1), 191-215.
Said, L. (2015). Achmad, Corporate Social Responsibility Dalam Perspektif Governance.Schillemans, T., & Busuioc, E. M. (2014). Predicting Public Sector Accountability: From Agency-to Forum Drift. Journal of Public Administration Research and Theory.
Segal, L., & Lehrer, M. (2012). The Institutionalization of Stewardship: Theory, Propositions, and Insights From Change in The Edmonton Public Schools. Organization Studies, 33(2), 169-201.
Sukmawati, F., Pujiningsih, S., & Laily, N. (2019). Akuntabilitas Gereja Dalam Perspektif Alkitabiahdan Stewardship Theory (Study Kasus pada Gereja X Di Jawa Timur). Jurnal Akuntansi Aktual, 3(4), 301-310.
Shaharuddin, S., & Sulaiman, M. (2015). Financial disclosure and budgetary practices of religious organization: A study of qaryah mosques in Kuala Terengganu. Gadjah Mada International Journal of Business, 17(1), 83-101.
Sugiyono. 2015. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung:Penerbit Sugiyono, Alfabeta.
Thau, S. (1998). Belief and perception: A cognitive approach. Journal of Social Psychology, 134(2), 201–212.
Sasongko, H. (2012). Budaya dan pengaruhnya terhadap persepsi jemaat di gereja Papua. Jurnal Kajian Budaya, 5(2), 134-148.Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. (2021). Dewan Standar Akuntansi Keuangan.
Sukmawati, F., Pujiningsih, S., & Laily, N. (2019). Akuntabilitas gereja dalam perspektif alkitabiah dan stewardship theory (Studi kasus pada Gereja X di Jawa Timur). Jurnal Akuntansi Aktual, 3(4), 301-310.
Sukmawati, F., Pujiningsih, S., & Laily, N. (2019). Jurnal Akuntansi Aktual, 3(4), 301–310.
Setiyani, R., Saputra, T. I., & Wahyudi, A. (2016). Jurnal Riset Akuntansi dan Keuangan, 4(3), 123–133.
Savitri, E. et al. (2020). Jurnal Ekonomi dan Bisnis.
Sugiyono. (2015). Metode penelitian kombinasi (mixed methods). Bandung: Alfabeta.
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Umaira, S., & Adnan, A. (2019). Pengaruh partisipasi masyarakat terhadap akuntabilitas keuangan organisasi keagamaan. Jurnal Akuntansi Publik, 8(1), 1–12.
Verkuyl, H. J. (1981). Numerals and quantifiers in X-bar syntax and their semantic interpretation. Dinamika Sejarah Gereja. Jakarta: BPK Gunung Mulia.
Wibowo. (2017). Manajemen kinerja. Jakarta: Rajawali Pers.
Zogning, F. (2017). Agency Theory: A Critical Review. European Journal of Business and Management, 9(2), 1-8.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2025-08-31
How to Cite
Selfanay, S. ing M. (2025). PERSEPSI JEMAAT TERHADAP AKUNTABILITAS KEUANGAN GSJA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(2), 3311-3338. https://doi.org/10.31955/mea.v9i2.6137
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