Determination of Spiritual Ownership, Management Integrity‎and Internal Control Systems Towards The Church Institutional Accountability

Natalia Paranoan; Gracesy Prisela Christy; Selmita Paranoan; Chalarce Totanan

doi:10.14419/yn8t4877

Article Details

Determination of Spiritual Ownership, Management Integrity‎and Internal Control Systems Towards The Church Institutional Accountability

Authors:

Natalia Paranoan | Gracesy Prisela Christy | Selmita Paranoan | Chalarce Totanan

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.12 Issue 7, pp.383-389

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001386349

pISSN:

2309-4508

DOI:

10.14419/yn8t4877

Keywords:

Abstract:

 This study analyses the influence of spiritual ownership, managerial integrity, and internal control systems on the accountability of church ‎institutions in Indonesia. The growing concern over weak transparency and misuse of church funds highlights the need for an accounting ‎approach grounded in Christian faith and ethics. From a theological perspective, the church functions as a service institution based on the ‎principle of stewardship, where humans act not as owners but as managers of resources entrusted by God. Thus, church accountability ‎encompasses both administrative and spiritual dimensions. Using a quantitative explanatory design, this research employs the Structural ‎Equation Modelling–Partial Least Squares (SEM–PLS) method. The sample consists of 150 church financial and managerial administrators ‎in South Sulawesi, selected through purposive sampling. Data were collected via a Likert-scale questionnaire measuring four constructs: ‎spiritual ownership, managerial integrity, internal control systems, and accountability. The findings reveal that both spiritual ownership and ‎managerial integrity significantly and positively affect the internal control system, which in turn partially mediates their impact on church ‎accountability. The R² values of 0.611 for internal control and 0.684 for accountability demonstrate strong model explanatory power. This ‎study concludes that strengthening church accountability cannot rely solely on administrative systems but must be founded on spiritual ‎commitment and managerial integrity. The results reinforce stewardship theory within religious organisations and provide practical insights ‎for developing faith-based governance, encouraging churches to integrate spiritual formation and ethical training into internal control practices-‎es‎.

Article Details

Determination of Spiritual Ownership, Management Integrity‎and Internal Control Systems Towards The Church Institutional Accountability

Authors:

Natalia Paranoan | Gracesy Prisela Christy | Selmita Paranoan | Chalarce Totanan

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.12 Issue 7, pp.383-389

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001386349

pISSN:

2309-4508

DOI:

10.14419/yn8t4877

Spiritual Ownership

Management Integrity

Internal Control System

Church Accountability

Issues

Article Details

Determination of Spiritual Ownership, Management Integrity‎and Internal Control Systems Towards The Church Institutional Accountability

Authors: Natalia Paranoan | Gracesy Prisela Christy | Selmita Paranoan | Chalarce Totanan

Publisher: Science Publishing Corporation

Journal: International Journal of Accounting and Economics Studies Vol.12 Issue 7, pp.383-389

Document Type: Article

Publication Date: 12/2025

Document Language: English

Document ID (Org No.): 2001386349

pISSN: 2309-4508

DOI: 10.14419/yn8t4877

Spiritual Ownership

Management Integrity

Internal Control System

Church Accountability

Issues

Authors:

Natalia Paranoan | Gracesy Prisela Christy | Selmita Paranoan | Chalarce Totanan

Publisher:

Science Publishing Corporation

Journal:

International Journal of Accounting and Economics Studies Vol.12 Issue 7, pp.383-389

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001386349

pISSN:

2309-4508

DOI:

10.14419/yn8t4877