Korupsi dalam Pelayanan Gereja: Analisis Potensi Penyimpangan dan Pengendalian Internal

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Eka Adhi Wibowo
Heru Kristanto

Abstract

Tulisan ini membicarakan tentang potensi penyimpangan (fraud) di organisasi gereja yang disebabkan oleh lemahnya pengendalian internal dalam gereja. Analisis dalam tulisan ini mencoba untuk menjawab pertanyaan: (1) Bagaimana potensi penyimpangan terjadi pada gereja-gereja di Indonesia, dan (2) Apakah upaya pencegahan penyimpangan dalam gereja terkait dengan pengendalian internal. Tulisan ini berusaha menelaah kemungkinan terjadinya penyimpangan dan sistem pengendalian internal gereja berdasarkan sistem keyakinan pada manajemen gereja yang terdiri dari sakral dan sekular.

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