Pastors and Treasurers: A Case Study of Financial Management in Christian Organization

Prior research has suggested that pastors have difficulty in managing church finances. On the other hand, the involvement of the congregation with knowledge that tends to be pragmatic exposes the pastor to start rubbing against the values ​​contained in this pragmatic understanding, including matters of financial management. In terms of finance, actually the provisions of the Bible are sufficient as guidance, in the form of main values, only requiring an understanding in accordance with the context and the current relevance of the challenges of the church and its congregation. This paper seeks to tell the experience of one of the important actors (informants), a pastor who acts as a ministerial servant of God in pastoral care as well as treasurer in the Indonesian Church Association (PGI). These sources are in the vortex of the tug of interest between idealism as a servant of God and pragmatism, a solution must be sought as soon as possible regarding the sustainability of the church fellowship institution. At the end loyalty, integrity and openness with good intentions to collaborate with various groups (partnering) are the key characters between the roles of pastor and treasurer. This character is preserved in an expression of faith and relying on God. The financial leadership model of a pastor as well as a treasurer with a narrative study approach is described in this article.

EVALUASI PENERAPAN PSAK NO. 45 DAN PENGENDALIAN INTERNAL GEREJA DI WILAYAH SURABAYA, SIDOARJO DAN GRESIK

This study aimed to evaluate the application of PSAK 45 accounting and internal control in 32 churches in the Surabaya, Sidaorjo and Gresik areas. The method used in this research was descriptive research by comparing the results of the study with existing theories. These are the results of this study. First, There is no strict separation of functional responsibilities, where the 26 churches have not separated the functions, while another 12 churches have clearly separated the responsibilities. Second, only 5 churches have implemented complete accounting records starting from the use of journals, general ledgers and financial reports produced by the church in accordance with PSAK 45.Third, the implementation of healthy practices in carrying out their duties and functions has not been implemented properly due to the small number of church administrator. Fourth, Employees do not have the appropriate quality and responsibility yet, because it is difficult to find people who are committed to doing services in the church. Keywords: church accounting, psak 45, church finances, internal control.

Beyond the Classroom: The Implications of School Vouchers for Church Finances

Governments have used vouchers to spend billions of dollars on private education; much of this has gone to religiously affiliated schools. We explore the possibility that vouchers could alter the financial outcomes of religious organizations that are operating schools and thus have an impact on the spiritual, moral, and social fabric of communities. Using a data set of Catholic parish finances from Milwaukee, we show that vouchers are a dominant source of funding for many churches. Vouchers appear to offer financial stability for congregations as voucher expansion prevents church closures and mergers. However, voucher expansion causes significant declines in church donations and church revenue from noneducational sources.

Religious Markets, Capital Markets, and Church Finances in Industrializing America

A number of scholars in recent years have turned to market models to describe religion in nineteenth-century America, arguing that competition among churches largely accounts for the nation’s relative religious vitality. However, a detailed examination of one religious ‘marketplace’—the city of Lowell, Massachusetts—demonstrates the limits of such interpretations. First, such scholars fail to capture the ways that Protestant churches functioned as an interdenominational de facto establishment, co-operating in the shared project of promoting the public good and defending moral norms. Also, to the extent that churches did compete, they competed for money, as much as for adherents. In doing so, they appropriated new methods accompanying the expansion of capitalism, competing for funds in nascent capital markets. Thus, churches appealed to individuals not primarily as consumers of religious goods, but as potential investors in religious institutions, and presented churches as both safe and profitable investments and bulwarks of social stability.

With Liberty of Conscience

This chapter focuses on the practice of liberty of doctrine. By the 1920s the opportunity to practice one's faith with liberty of conscience was a theme expressed increasingly by Texas religious and political leaders. Emphasis on liberty of conscience implied freedom from any monopoly over religion by government or of government by a religion. It also favored the right and duty of the individual to make a decision about his or her faith and to relate accordingly to God. In practice, liberty of conscience deterred clergy and lay leaders from bringing their faith in an official or organized way into the political arena. Clergy continued the basic work of saving souls, preaching moral repentance, and holding worship services. They devoted themselves energetically to starting new churches and increasing the size of existing ones. These activities left little time and few resources for anything else. Baptists and Methodists fought on occasion among themselves, but the conflicts were generally over worship, doctrine, church finances, and church publications than about public policy or political campaigns.