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5.4 Information and communication
As mentioned before, GKJ Wiladeg reports revenue
and expenditure to the internal parties through
church assembly. GKJ Wiladeg has identified
information needs in the reporting process. Pnt.
Ismartono underlined:
“Expenditure is reported twice. First is monthly
report in church assembly where first and second
treasurer report not only revenue but also
expense and then accumulated for a year. We
share those information to members of GKJ in a
special church assembly in order to inform them
revenue and expense in a year”
5.5 Monitoring activities
Evaluation is conducted monthly and annually.
Presbytery discuss monthly changes through
assembly. Assembly will produce policy as
mentioned by Pnt. Muryati:
“In the church assembly, we will know the
position of cash then we can make decision. For
example, current month revenue is below the
budget planned, GKJ Wiladeg could reduce
activities which need bigger fund.”
6 CONCLUSIONS
Religious organizations have different characteristic
compared to profit organization. In religious
organization, voluntary is taking place in the service.
In GKJ Wiladeg, Javanese value enrich Christian
value and build the new spirit. GKJ Wiladeg
combines Javanese value in Christian principles
resulting new perspectives. In GKJ Wiladeg the
most important perspectives of Javanese culture are
rukun, respect, gotong royong, and musyawarah.
Those perspectives supports principles from the
Bible and become Javanese Christian Church
perspectives of GKJ Wiladeg.
Cash revenue and cash disbursement procedures
of GKJ Wiladeg has been identified. Internal control
of GKJ Wiladeg has been compared to COSO
Internal Control-Integrated Framework. Although
COSO could not totally be implemented due to the
nature of religious organization, GKJ Wiladeg has
substitute method in control activities derived from
Javanese Christian Churches perspectives mentioned
before especially persepectives of musyawarah and
gotong royong. This research will help development
of internal control model in religious organization.
While it is difficult for religious organization to
implement rigid internal control standards, religious
and cultural values can still be used to bring
guidance to the religious organizations members.
Due to the limited resources, intervew to
members of GKJ Wiladeg has not been conducted.
Since this research focusing on GKJ Wiladeg,
further research is expected to broaden the subject.
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