2021
DOI: 10.34199/ijracs.2021.04.03
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Church Accounting Concepts with the Understanding of God's Kingdom

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 o… Show more

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Cited by 2 publications
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“…It also modifies the framework of Laughlin, who analyzed the accounting systems of the Church of England and applied them to the Indonesian context. The research contributes to the development of accounting theory and practice in religious organizations, especially the church in Indonesia (Kambey, 2021).…”
Section: Literature Reviewmentioning
confidence: 99%
See 1 more Smart Citation
“…It also modifies the framework of Laughlin, who analyzed the accounting systems of the Church of England and applied them to the Indonesian context. The research contributes to the development of accounting theory and practice in religious organizations, especially the church in Indonesia (Kambey, 2021).…”
Section: Literature Reviewmentioning
confidence: 99%
“…It argues that the current church accounting practices in Indonesia are influenced by secularism and capitalism and are not in line with the ecclesiastical principle of sacredness. It proposes to reconstruct a new concept of church accounting based on the Bible as a normative source and the church's belief system as a dominant factor (Kambey, 2021). The research uses the postmodern paradigm and the theory of cognitive psychology to deconstruct the psychology of church leaders and congregations and to suggest a Christ-centered financial activity that focuses on God, not on material matters.…”
Section: Literature Reviewmentioning
confidence: 99%