Integration of Christian Theology and Accounting Ethics in Service-Oriented Church Financial Governance

Lizvan M. Sitorus; Maya Novianti; Wuwun Mirza; Paisal Ansiska

doi:10.59890/ijasr.v3i12.146

Authors

Lizvan M. Sitorus Pat Petulai University
Maya Novianti Pat Petulai University
Wuwun Mirza Pat Petulai University
Paisal Ansiska Pattimura University

DOI:

https://doi.org/10.59890/ijasr.v3i12.146

Keywords:

Theological Integration, Christian Ethics, Faith-Based Accounting, Servant Leadership, Financial Transparency

Abstract

This study explores the integration of Christian theology, ethics, and service values in shaping faith-based business and financial practices within the Huria Kristen Indonesia (HKI) Church of Lubuklinggau. The research highlights the significance of spirituality in financial governance, where faith serves as a moral compass for transparency, accountability, and stewardship. The study aims to analyze how theological principles and ethical accounting practices can create a holistic financial system that reflects both professionalism and spiritual responsibility. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observations, and document analysis involving church leaders, financial administrators, and active congregants. Thematic analysis was employed to interpret the integration of faith and ethics in financial decision-making. Findings reveal that HKI has successfully internalized theological and ethical values in its financial management, supported by strong leadership, transparent reporting, and communal participation. The integration of faith-based ethics fosters a culture of honesty, stewardship, and service, positioning the church as a model of moral and financial integrity. Theoretically, this research contributes to the concept of servant financial governance, while practically, it strengthens faith-oriented financial systems that inspire trust and sustainability in religious institutions

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