Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)

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Accountability of Church Offering during the Covid-19 Pandemic

Authors
Natalia Paranoan1, *, Carolus Askikarno Pala’langan2, Fransiskus Randa3, Cecilia Poddala4, Gracesy Prisela Christy5, Megawati Londongallo6
1Faculty of Economic and Business, Universitas Kristen Indonesia Paulus, Makassar, Indonesia
2Faculty of Economic and Business, Universitas Kristen Indonesia Paulus, Makassar, Indonesia
3Faculty of Economic and Business, Universitas Atmajaya, Makassar, Indonesia
4Faculty of Economic and Business, Universitas Kristen Indonesia Paulus, Makassar, Indonesia
5Faculty of Law, Universitas Kristen Indonesia Paulus, Makassar, Indonesia
6Faculty of Magister Management Program, Universitas Kristen Indonesia Paulus, Makassar, Indonesia
*Corresponding author. Email: natalia_paranoan@ukipaulus.ac.id
Corresponding Author
Natalia Paranoan
Available Online 11 January 2024.
DOI
10.2991/978-94-6463-346-7_8How to use a DOI?
Keywords
Offering; Horizontal Accountability; Transcendental Accountability
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
11 January 2024
ISBN
10.2991/978-94-6463-346-7_8
ISSN
2352-5428
DOI
10.2991/978-94-6463-346-7_8How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Natalia Paranoan
AU  - Carolus Askikarno Pala’langan
AU  - Fransiskus Randa
AU  - Cecilia Poddala
AU  - Gracesy Prisela Christy
AU  - Megawati Londongallo
PY  - 2024
DA  - 2024/01/11
TI  - Accountability of Church Offering during the Covid-19 Pandemic
BT  - Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
PB  - Atlantis Press
SP  - 38
EP  - 43
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-346-7_8
DO  - 10.2991/978-94-6463-346-7_8
ID  - Paranoan2024
ER  -