How to cite:
Sarlin Paleina Nawa Pau, Maria Prudensiana Leda Muga, Yemima Eka
Christi Windya, Melianus Efritron Tkela (2021). Accounting Information
Systems for Financial Management in Religious Non-Profit
Organizations of the Church. Journal Eduvest. 1(12): 1544-1555
E-ISSN:
2775-3727
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Eduvest – Journal of Universal Studies
Volume 1 Number 12, December 2021
p- ISSN 2775-3735 e-ISSN 2775-3727
ACCOUNTING INFORMATION SYSTEMS FOR FINANCIAL
MANAGEMENT IN RELIGIOUS NON-PROFIT ORGANIZATIONS OF
THE CHURCH
Sarlin Paleina Nawa Pau, Maria Prudensiana Leda Muga, Yemima Eka Christi
Windya, Melianus Efritron Tkela
Nusa Cendana University, Indonesia
ARTICLE INFO ABSTRACT
Received:
November, 26
th
2021
Revised:
December, 17
th
2021
Approved:
December, 19
th
2021
The church is a non-profit religious institution. Good
financial management of church religious institutions is
needed to improve the quality of service to the
congregation. One form of church financial management
is to manage financial information in a good accounting
information system as a form of church responsibility or
accountability in managing the congregation's money.
This research was conducted using a qualitative
descriptive research method. The type of data source used
in this study is qualitative data. Sources of data in this
study are primary data and secondary data. The data in
this study are primary data and secondary data. The data
collection technique in this research is through field
studies and literature studies. The results of this study are
the accounting information system in the context of
managing church finances at the Evangelical Masehi
Church in Timor Jemaat Kota Baru Klasis Kupang City is
cash receipts and disbursements that carry out financial
reporting every week on congregation news, monthly
financial reports and conduct congregational
congregations to report servants and finances every year.
Sarlin Paleina Nawa Pau, Maria Prudensiana Leda Muga, Yemima Eka Christi
Windya, Melianus Efritron Tkela
Accounting Information Systems for Financial Management in Religious Non-Profit
Organizations of the Church 1545
The procedure is still carried out using a computer but still
manually. This research then creates an accounting
information system for cash receipts and disbursements.
KEYWORDS
Accounting Information System, Church, Financial
Management
This work is licensed under a Creative Commons
Attribution-ShareAlike 4.0 International
INTRODUCTION
The current development of society's need for information about various things
has become a necessary thing for knowledge, as a form of responsibility or as decision
making based on available information. A franchise organization that is for-profit or a
non-profit organization that is not for-profit requires a good information system to be able
to provide the required information (Svensson & Wood, 2011). This information is
needed for the continuity of the organization in making decisions to achieve
organizational goals and as a form of maintaining the trust of members or stakeholders
(Lakos & Phipps, 2004).
Good information is information that is timely, useful and reliable. One of the
important information systems in the organization is the accounting information system
(Kabuhung, 2013). Accounting is the process of recording, classifying and processing
financial transactions to become information needed in decision making for both internal
and external parties (Young, 2006). Information that is important for decision making
requires a system that is used to support operational activities for managing information
and reports (Marlina & Iskandar, 2019).
The church is a non-profit religious institution. The church has a primary
orientation to serve its congregation. However, good financial management is needed for
religious organizations to improve the quality of service to the congregation (Coştu et al.,
2017). According to PSAK number 45, the financial statements of non-profit entities are
to provide relevant information to meet the interests of resource providers who do not
expect repayment, members, creditors and other parties who provide resources for non-
profits (Nurjannah, 2018). One form of church nonprofit organization at least needs to
create an accounting information system for cash receipts and disbursements (Marlina &
Sudana, 2020).
Many problems that are often faced by the church are related to the management
of church finances (West & Zech, 2007). Funds in church organizations are often
considered as social funds that need to be used up in ministry so that in financial
management it seems that they do not pay too much attention to the use of church money
which can lead to misuse (Nitterhouse, 1997). Church finances are misused in their
allocation due to a lack of good financial management (Rixon, Rois, & Faseruk, 2014)..
One form of church financial management is to manage financial information in a good
accounting information system as a form of church responsibility or accountability in
managing the congregation's money (sudana & Marlina, 2019).
Based on this phenomenon, the researcher is interested in examining how the
financial accounting information system occurs in the GMIT Kota Baru Klasis church,
Kupang City.
RESEARCH METHOD
Eduvest – Journal of Universal Studies
Volume 1 Number 12, December 2021
1546 http://eduvest.greenvest.co.id
The research was conducted using descriptive qualitative research methods
regarding Accounting Information Systems for Financial Management in Church
Religious Non-Profit Organizations. Qualitative descriptive research method is a research
that is intended to reveal an empirical fact objectively scientifically based on scientific
logic, procedures and supported by strong methodologies and theories in accordance with
the disciplines being occupied (Muktar, 2020). This study uses primary data and
secondary data, namely: Primary data obtained from field activities through interviews
and observations of related parties, such as church administrators or church
congregations. Secondary data is data obtained from materials available in books and
other sources from the Evangelical Christian Church in Timor Kota Baru Klasis, Kupang
City, which is related to this research.
Researchers collected data from ongoing activities at the Evangelical Christian
Church in Timor Kota Baru Klasis, Kupang City, East Nusa Tenggara. Collecting data on
research through empirical data collection conducted through field studies and literature
studies.
The analysis technique used in this study is as follows:
1. Study and understand the organizational structure of the Evangelical Christian
Church in Timor Kota Baru Klasis, Kupang City and the duties and responsibilities of
each.
2. Studying the series of financial activities that exist in the Evangelical Christian
Church in Timor Kota Baru Klasis, Kupang City through interviews and documents
3. Collecting forms or documents related to financial activities at the Evangelical
Christian Church in Timor Kota Baru Klasis Kota Kupang
4. Conduct an analysis of the practice of financial activities at the Evangelical
Christian Church in Timor Kota Baru Klasis, Kupang City by looking at the accounting
information system applied by analyzing:
5. Implement an accounting information system that can be used at the
Evangelical Christian Church in Timor Kota Baru Klasis, Kupang City.
a. Define operational procedures
b. Create a financial reporting flow format.
RESULT AND DISCUSSION
Overview of Research Objects
The Evangelical Christian Church in Timor (GMIT) Kota Baru Klasis Kota
Kupang is one of the churches which officially opened its services on January 15, 1989,
which later became the birthday of the GMIT Kota Baru congregation, which is
theologically in line with the true existence of the church. The residents who moved came
from the service area of GMIT Paulus Naikoten and GMIT Kupang City who needed a
closer place of worship. GMIT Synod Assembly Decision Letter No. 176A/II.2/1989 on
July 6, 1989 established the new City of GMIT as a GMIT Member Church.
To carry out the five church service programs in accordance with the GMIT
ministry master plan, the Daily Congregation Council, BPP and UPP and teachers have
been formed with their respective job descriptions. Personnel Management as part of the
office secretariat task which functions as the task of managing and supervising the
existing service component system. The presence of personnel, namely the Pastor, the
Congregational Council, BP3J, BP4J, the Physical Development Committee, and the
Sarlin Paleina Nawa Pau, Maria Prudensiana Leda Muga, Yemima Eka Christi
Windya, Melianus Efritron Tkela
Accounting Information Systems for Financial Management in Religious Non-Profit
Organizations of the Church 1547
Secretariat Service Unit. The routine service programs carried out by GMIT Kota
Baru are public worship services, Sacramental Services, Marriage Blessings, Burial of the
Dead, Services for Worship in the District, Categoial/functional Worship Services,
Thanksgiving Services, Visiting Servants, and Holiday Services ecclesiastical.
Results and Discussion
Accounting Information System on the finances of the GMIT Kota Baru Church,
namely cash receipts and disbursements that carry out financial reporting every week on
church news, monthly financial reports and conduct congregations to report on servants
and finances every year. The procedure is still carried out using a computer but still
manually. The finance department or treasurer every week will record any cash receipts
or income or offerings and cash disbursements or expenditures for routine activities and
program activities.
The source of cash receipts for the classic GMIT Kota Baru congregation in
Kupang comes from Routine Income which consists of Main Service offerings, holiday
worship offerings, worship offerings, categorical/functional worship offerings, special
offerings, votive offerings, tithing offerings, in-kind offerings, income UPP (Service
Auxiliary Unit)/Category business, other income and income for development.
The cash expenditures of the GMIT Kota Baru congregation consist of routine
expenditures and program expenditures and expenditures for development. Routine
expenditures come from personnel expenditures, office expenses, transport expenses,
diakonia expenses, congregation expenses, ecclesiastical holidays, and other expenses.
Meanwhile, program expenditures come from UPP expenditures and expenditures for
service support agencies. The New City GMIT Congregation's Cash Reserves are also in
several bank accounts.
The accounting information system for cash receipts and cash disbursements
procedures implemented by the GMIT Kota Baru congregation has been implemented
effectively. The analysis procedure is as follows:
1. Analysis of Cash Receipt Procedures
The money for offerings from the main service, ecclesiastical holiday services,
special offerings, votive offerings, and tithing offerings given by members of the
congregation is given through the offering bag or offering box at the church, then each
offering that is given will be calculated by the congregation in charge of the church. The
service is then given to the church treasurer. then the church treasurer records in the
church cash book for each reception on the date of the service according to the type of
offering made. After being recorded in the cash book, then the treasurer recapitulates each
cash receipt or cash income to be reported on the church's financial statements every
week in the congregation's report written in every Sunday service. From the report every
week then a report is made every month and every semester which will be accounted for
at the time of the congregational assembly. As for offerings from worship services,
offerings from categorical worship, UPP business income and other offerings given by
the congregation at these services, then any offerings given will usually be under the
supervision of the congregation on duty at that time or through the treasurer at the church.
each area or neighborhood to then be given to the church treasurer. Then the church
treasurer will record in the church cash book to be reported on the weekly financial
statements of the congregation written in every Sunday service. The natura income is an
in-kind offering of the congregation given by the congregation which will then be cashed
out by other congregations through an auction and will be given to the church treasurer.
In this church's income or cash receipts, there are revenues for church construction which
are reported separately. This development offering is a specifically given by the
Eduvest – Journal of Universal Studies
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congregation for church building.
2. Analysis of Cash Disbursement Procedures
Any church activity that requires church funding can go directly to the church
treasurer. The church at the beginning of each fiscal year will determine the APBJ or the
congregation's revenue and expenditure budget during that fiscal year. Each category or
service support units and Rayons will include the program and funding needs needed for
one year that will support the implementation of the five church service programs in
accordance with the GMIT ministry master plan. The cash out will be based on the APBJ
in accordance with the program of each service support unit, holiday activities, routine
church operational expenses, and programs for service support agencies. Cash
disbursements are based on routine expenditures and the program will be disposed of by
the Chairperson of the Congregational Council.
After analyzing the procedures carried out by the GMIT Kota Baru Klasis
Congregation in Kupang City in managing each cash receipt and disbursement, it can be
seen that although the cash receipts and cash disbursements accounting information
system applied is still manual, in general it has been carried out adequately.
Financial Accounting Information System Cash Receipts and Cash Disbursements
Based on the results of interviews and observations made by the researcher, a
financial accounting information system for cash receipts and disbursements was created
that can be used by the GMIT Kota Baru classic church in Kupang.
Church Accounting Information System Context Diagram
Context diagram is a diagram that describes the scope of the system. Context
diagram is the highest level of DFD (Data Flow Diagram) which describes the whole
system.
Figure 1 Context Diagram of Financial Accounting Information System on Cash
Receipts and Disbursements
Source: Data processed by researchers
Sarlin Paleina Nawa Pau, Maria Prudensiana Leda Muga, Yemima Eka Christi
Windya, Melianus Efritron Tkela
Accounting Information Systems for Financial Management in Religious Non-Profit
Organizations of the Church 1549
Data Flow Diagram (DFD) Financial Accounting Information System Church Cash
Receipts
The data flow diagram (DFD) of the accounting information system on cash
receipts for the GMIT Kota Baru Klasis Church in Kupang City consists of the cash input
process, making and updating, as well as the process of making financial reports. The
finance department of the GMIT Kota Baru Klasis Church in Kupang City entered the
transaction data for cash receipts that occurred. The cash receipt transaction data are
reconciled based on evidence. The results of the cash receipts report are then given to the
chairman of the church assembly (pastor) as shown in Figure 2.
Figure 2 Data Flow Diagram of Financial Accounting Information System on
Church Cash Receipts
Source: Data processed by researchers
Data Flow Diagram (DFD) Financial Accounting Information System Church Cash
Expenditure
Data Flow Diagram (DFD) financial information system on cash disbursements
of the GMIT Kota Baru Klasis Church Kupang City consists of a process, namely input
expenditure based on evidence and disposition of the Chair of the Congregational
Council, making and updating, cash receipts reports are then given to the Chairperson of
the congregation (pastor) like picture 3.
Eduvest – Journal of Universal Studies
Volume 1 Number 12, December 2021
1550 http://eduvest.greenvest.co.id
Figure 3 Data Flow Diagram of Financial Accounting Information Systems on
Church Cash Expenditures
Source: Data processed by researchers
Church Cash Receipt Financial Accounting Information System Flowchart
The flowchart of the financial accounting information system for cash receipts at
the GMIT Kota Baru Klasis Church in Kupang City is from the main service,
ecclesiastical holiday services, special offerings, votive offerings, tithing offerings,
worship offerings, offerings from categorical worship, UPP business income and other
offerings .
This activity will start from a receipt report that is given to the church treasurer to
record cash receipts based on the source, category and type of cash receipts (Finkler,
Smith, & Calabrese, 2018). The cash receipts will be deposited by the treasurer to the
bank with a deposit slip from the church's financial statements that have been made and
submitted and archived (Thornhill & Madeline Ann Domino PhD, 2016). Financial
reports archived by the Chief Pastor of the Congregational Council (KMJ). The deposit
slip database can be inputted into the accounting information system so that the data can
be stored neatly in the database and the financial reports generated by the accounting
information system will be stored neatly so that the data becomes more secure.
Sarlin Paleina Nawa Pau, Maria Prudensiana Leda Muga, Yemima Eka Christi
Windya, Melianus Efritron Tkela
Accounting Information Systems for Financial Management in Religious Non-Profit
Organizations of the Church 1551
Figure 4 Flowchart of Financial Accounting Information System on Church Cash
Receipts
Church Cash Disbursements Financial Accounting Information System Flowchart
The flowchart of the financial accounting information system for cash receipts at
the GMIT Kota Baru Klasis Church in Kupang City is from expenditures for service
support unit programs, holiday activities, routine church operational expenses, and
programs for service support agencies.
Church activities that require church funding can go directly to the church
treasurer. The church at the beginning of each fiscal year will determine the APBJ or the
congregation's revenue and expenditure budget during that fiscal year. Each category or
service support units and Rayons will include the program and funding needs needed for
one year that will support the implementation of the five church service programs in
accordance with the GMIT ministry master plan. The cash out will be based on the APBJ
in accordance with the program of each service support unit, holiday activities, routine
church operational expenses, and programs for service support agencies. Cash
disbursements are based on routine expenditures and the program will be disposed of by
Eduvest – Journal of Universal Studies
Volume 1 Number 12, December 2021
1552 http://eduvest.greenvest.co.id
the Chairperson of the Congregational Council. The church treasurer will record the
church's expenses based on the records and disposition of the KMJ and will provide proof
of expenditure along with the money. Proof of cash disbursements can be inputted into
the accounting information system so that the proof of expenditure data can be stored
neatly in the database.
Sarlin Paleina Nawa Pau, Maria Prudensiana Leda Muga, Yemima Eka Christi
Windya, Melianus Efritron Tkela
Accounting Information Systems for Financial Management in Religious Non-Profit
Organizations of the Church 1553
Eduvest – Journal of Universal Studies
Volume 1 Number 12, December 2021
1554 http://eduvest.greenvest.co.id
CONCLUSION
The results of this study conclude several things, as follows: Accounting
Information System on the finances of the GMIT Kota Baru Church, namely cash receipts
.and disbursements that carry out financial reporting every week on church news,
monthly financial reports and conduct congregations to report on servants and finances
every year. The procedure is still carried out using a computer but still manually. The
finance department or treasurer every week will record any cash receipts or income or
offerings and cash disbursements or expenditures for routine activities and program
activities.
The source of cash receipts for the classic GMIT Kota Baru congregation in Kupang
comes from Routine Income which consists of Main Service offerings, holiday worship
offerings, worship offerings, categorical/functional worship offerings, special offerings,
votive offerings, tithing offerings, in-kind offerings, income UPP (Service Auxiliary
Unit)/Category business, other income and income for development.
The cash expenditures of the GMIT Kota Baru congregation consist of routine
expenditures and program expenditures and expenditures for development. Routine
expenditures come from personnel expenditures, office expenses, transport expenses,
diakonia expenses, congregation expenses, ecclesiastical holidays, and other expenses.
Meanwhile, program expenditures come from UPP expenditures and expenditures for
service support agencies. The New City GMIT Congregation's Cash Reserves are also in
several bank accounts.
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