ANALISIS TRANSPARANSI DAN AKUNTABILITAS PELAPORAN KEUANGAN DALAM ORGANISASI KEAGAMAAN DI MASA PANDEMI COVID-19

Studi Kasus Pada Gereja Katolik St. Maria Annuntiata, Sidoarjo

Abstract

The widespread of COVID-19 pandemic should have had a significant impact on entire areas includes non-profit organizations in particularly religious organizations. Regarding that, the accounting for financial statements of religious organizations is questionable. This research aims to analyze the financial statements of the Catholic Church of St. Maria Annuntiata Sidoarjo has been in accordance with the standars established by the Archdiocese of Surabaya that is referred to Statement of Financial Accounting Standards (SFAS) 45 and how accountability and transparency the financial statement is especially in the COVID-19 pandemic. The research method used a qualitative method. The results of this research shows that the Catholic Church of St. Maria Annuntiata Sidoarjo has been reported Statement of Financial Position, Activity Reports, Cash Flow, and Notes to Financial Statements although there are differences in how they report it because it must be consistent with the Archdiocese of Surabaya standards. Other concrete differences related to transparency that must be adjusted to the current conditions are prioritized uses of funds for handling COVID-19 and the Catholic Church of St. Maria Annuntiata Sidoarjo procedures in transmitting information about offertory results.