Church Accounting Concepts with the Understanding of God's Kingdom

International Journal of Religious and Cultural Studies

View Publication Info
 
 
Field Value
 
Title Church Accounting Concepts with the Understanding of God's Kingdom
 
Creator Kambey, Anita Nisa
 
Subject Church accounting
PSAK No. 45
Agency Theory
Entity Theory
Church Accounting
God's Kingdom
 
Description 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.
 
Publisher Yayasan Rumah Peneleh
 
Date 2021-07-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ijracs.rumahpeneleh.or.id/index.php/home/article/view/ijracs.2021.04.03
10.34199/ijracs.2021.04.03
 
Source International Journal of Religious and Cultural Studies; Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies; 39-52
2656-694X
 
Language eng
 
Relation http://ijracs.rumahpeneleh.or.id/index.php/home/article/view/ijracs.2021.04.03/27
 
Rights https://creativecommons.org/licenses/by-sa/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library