Revealing The Meaning Of Tithe Accountability Concepts In Toraja Church Indonesia

Abstract

This research was conducted to explore in more detail the issue of religiosity and the concept of accountability for church tithes which directly and indirectly influence individual behavior both inside and outside the organization in minimizing fraudulent behavior in organizations in general. This research has never been conducted before and is important to reveal the meaning of the concept of tithe accountability in accounting from a religious and cultural perspective to prevent fraud. Congregations in the Toraja Church recognize the principle of tithing in the Bible normatively but it has not been fully implemented. There are no strict sanctions given by the church because tithing is only through an attitude of faith and awareness of Christians to allocate at least one tenth of the income given by God to be returned to the Creator. This research aims to revealing the meaning of the concept of church tithe accountability to prevent fraud committed in the Toraja church. Comparing accounting from various perspectives, including a religious perspective, produces different meanings so that it is able to solve problems in organizations. The research method used is a qualitative research method with an interpretive paradigm and analyzed using an ethnomethodological approach. Informants are pastors, treasurers, elders and congregation members of the Toraja Church in Makassar, Indonesia. The results of this research found that the meaning of the concept of tithing for the Toraja Church is Tithe Accountability as a form of Leadership in the Church, Tithe Accountability as a form of Transparency in Church Financial Management, and Tithe Accountability as a form of Personal and Church Integrity