Institutional Repository | Satya Wacana Christian University: Pengendalian Internal Kas pada Organisasi Gereja di Kota Salatiga

ABSTRACT
As a nonprofit organization driven by voluntary motives, churches often neglect the
importance of internal control in their activities. Previous articles, however, emphasizes the
importance of internal control for churches. In this article, the author conducts a descriptive
analysis of internal control practice of five churches in Salatiga city that represent five major
denominations in Christianity: Protestanism (GKI), Catholicism, Baptist, Pentecostalism, and
Advent.After conducting interview with persons in charge of financial matters in the churches,
the author finds that churches already used computers (although some still in limited use) for
financial administration. The use of budgeting process is also common, especially for
expenditures. The churches have various practice of controlling money from their members,
however. Finally, the churches have their financial reports audited (in broadest sense) and
announced to their members.

Key Words : Church, Internal Control, Nonprofit