Studi Akuntabilitas dan Transparansi Keuangan Gereja ala Falsafah Dalihan Na Tolu Suku Batak Toba
Abstrak
Penelitian ini bertujuan untuk menganalisis bentuk internalisasi nilai dalihan na tolu dalam membangun akuntabilitas dan keterbukaan pengelolaan keuangan Gereja. Penelitian menggunakan penelitian kualitatif dengan pendekatan etnografi. Sumber data yang digunakan adalah data primer dan sekunder, dan analisis data yang digunakan analisis domain, taksonomi, komponensial dan tema kultural. Hasil penelitian menunjukkan bahwa nilai dalihan na tolu dalam membangun akuntabilitas dan transparansi pengelolaan keuangan di Gereja sudah dilakukan dengan baik yang mana segala sesuatu dilakukan demi kepentingan organisasi dengan cara melakukan pertanggungjawaban kepada pihak yang berkepentingan dengan berupa laporan keuangan, penerimaan dan pengeluaran kas, dengan memberikan dan menyediakan laporan keuangan mingguan yang berisikan info atau penerimaan dan pengeluaran kas Gereja kepada jemaat.
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