ACCOUNTING STANDARDS IN CHURCH FINANCIAL MANAGEMENT“BRINGING FINANCIAL PRACTICE AND THEOLOGY MORE INTIMATELY INTERTWINED”Moni Wehelmina Muskanan1*, David B. W. Pandie2, Fredrik L. Benu3, Rahmawati Maukoni41,4Faculty of Business and Economy, University of Nusa Cendana, Indonesia, 2Faculty of Social and Political Science, University of Nusa Cendana, Indonesia, 3Faculty of Agriculture, University of Nusa Cendana, Indonesia.Email: *moni.muskanan@staf.undana.ac.idArticle History: Received on 20th October 2019, Revised on 29th November 2019, Published on 10th January 2020AbstractPurpose: This paper aims to assess accounting application in church financial reporting.Methodology: There were two main stages of this research methodology. Firstly, an extensive literature study was to develop the framework of the relationship between religion and accounting and to find the research gap to be fulfilled in theoretical based. Secondly, the technical research method included a case study approach to examine the current application of the church financial report and the PSAK 45 accounting application.Results: There are significant discrepancies between the Treasury Report made by the church and the financial statements made under PSAK 45. The information under PSAK 45 provides more relevant information to the stakeholders to assess how the church actualizes the theology values into its activities. Firstly, the PSAK 45 Activity Report reveals the information for the stakeholders, particularly the management, to evaluate the effect of money proportioned into church activity. Secondly, the reports show how the direct and indirect costs are allocated into services activities to assess, how much direct cost has been allocated to successfully implement the mission through the roles. Thirdly, the reports tell stakeholders how the church manages its activities effectively to serve not only the congregations but also the wider society in order to attain its vision. Finally, the balance sheet reveals the increasing or decreasing value of net assets and how the assets are effectively used – or notImplications: The benefits of the implementation of the accounting standard to help the church to implement their sacred mission and criticizes the opponent's views that perceive accounting as profane, and irrelevant as well as irreverent. It provides significance that accounting standards should be mandatory in Indonesia for all non-profit groups.Keywords: Financial Statements, Accounting in Churches, Non-profit Organization Accounting Standard, Theology Principles, Church Financial Management.INTRODUCTIONThere have been many studies have made a contribution to the application of accounting in producing accountable financial reports in churches and other religious groups in the last few decades. However, only few studies thoroughly portray the examination of the accounting practices in church to link between the accounting application and theological values to propose that there is a strong connection between accounting, religion, and theology (Basri and Nabiha, 2010; Llewellyn, 2012; Cordery, 2015; Irvine, 1998; Jacobs 2004; Lightbody, 2000; Mutch, 2016; Parker, 2002; Tanui, et al., 2016). Most studies related to the application of accounting standard number 45, called PSAK 45, in Indonesian Churches, have found that the churches have not yet adopted PSAK 45. To convince the churches to apply PSAK 45, several studies have made the church's financial reports in PSAK 45 structure to show the more comprehensive information provided under PSAK 45. However, the application has not even been embraced in church regulation in Indonesia. This is mostly due to the fact that their regulators have viewed the incompatibility of PSAK 45 as a profane tool to be applied religious business context ( HYPERLINK \l "leiwakabessy2015" Leiwakabessy, 2015; Mamesah, 2013; Pontoh, 2013; Putri, 2013). They have viewed accounting as a secular tool that some authors also argued its inconsistent profane value to be applied in church sacred services (Laughlin, 1988; Booth, 1993). Instead, of seeing accounting as an unethical to scared approach in church, this paper argues that accounting should be perceived as a considerably complementary tool to assist churches in implementing its sacred mission ( HYPERLINK \l "bigoni2013" Bigoni, et al., 2013). Thus PSAK 45 should be considered by regulators to be imposed in producing church financial statements in Indonesia.The argument presented in this paper is developed by describing how accounting applications under PSAK 45 can produce the information that reflects the churches' role at the micro-level by implementing PancaTugas of Koinonia, Merturia, Diakonia, Liturgia and Oikonomia. The theological values of creationism, agapism, stewardship, engagement, and witness embedded in churches' role also can be indicated in the reports. This creates an accounting application is as one of the important controlling tools in churches (Carmona, 2006). It also argues that when the application is effectively implemented, it will give positive contribution on the attainment of churches vision and mission and reduce the risks of inefficient management and the use of unlawful fundraising activities that at the macro level, this may have adverse impacts on society, including the incredulity of the congregation to the churches (Irvine, 2005; Parker, 2001; Parker, 2002; Quattrone, 2015). Specifically, the conceptual framework of the relationship between religion and accounting is developed in the literature review section. The methodology section describes technical research methods of a case study approach in the descriptive quantitative analysis by exposing secondary data in ECCT Kota Baru Kupang, one of the largest ECCT churches in East Nusa Tenggara (ENT). Result and discussion present the comparison of the church's current financial reports and the church financial statements developed under PSAK 45. They reveal some missing information in ECCT Kota Baru church current reports of not applying PSAK 45 and examine how actually PSAK 45 application can provide relevant information to stakeholders. Overall, the findings aim to particularly convince the regulator body of ECCT churches to embrace the imposing of PSAK 45 in ECCT churches in ENT.LITERATURE REVIEWPerspectives of Applying Accounting in ChurchesSocial Context PerspectiveDuring decades, there have been two main perspectives of applying to account in churches, which are a social context perspective and a theological context perspective. A social context view was embraced by Laughlin (1988) and supported by Booth (1993). Indeed, the studies have given prominence to an alleged "sacred-secular divide" paradigm in which they argue that there is a clash between religious (sacred) values and profane practices such as accounting. By employing previous studies of Durkheim (1976) and Eliade (1959) (cited by Cordery 2015), they stated that accounting practices were associated with the profane or secular as opposed to the sacred. This strong distinction was significantly taken to keep the secular aspects of accounting separate from the sacred centers and activities of the Church. Laughlin (1988) showed that applying to account is important but it needs to consider technical practices of accounting in a social context. By applying the Habermasian critical theory approach in the accounting system in the Church of England, Laughlin found that accounting and budgeting were irrelevant mostly in each aspect in the “ongoing life of the parish” and had more damaging intrusion to church spiritual values. He reviewed a historical financial pattern in the Church of England in three sites of the parish, the diocese, and the Central Board of Finance. He revealed that the systems at parish level played only a small portion of relevancy in the life of the parishes because of the increasing financial stress on major units of the church through a greater dependence on the giving of the members. At the diocese level, the sophisticated accounting systems were insignificant in ordering and developing diocese activities since this stress is not uniform across units. At the center of Bodies, the accounting systems were more exposed only for income generation and expenditure containment, and these were related to the increased roles of the Central of the Bodies, simultaneously increasing the demand for funds of these bodies. He argued that this portrays that accounting might be used but it is not always explaining the actual use of accounting. In fact, all systems were not directly having impacts on the church's activities. Laughlin's divide is used by some churches as the main reason for the resistance of applying to account in church. He also argued that in a belief system, there is "a spiritual control system" that when it is effectively implemented, each member reinforces itself to practice a good spiritual life that promotes good practices in each aspect of church management. Thus, the sacred is over the secular and no need for profane controlling tools, such as an accounting control system. For example, giving is related to spiritual awareness and not required expenditure to encourage people to contribute their giving in church and therefore budgeting becomes irrelevant as a control planning device. This belief system was then proposed by Booth (1993) in his study of the Australian Uniting Church. Their studies resulted in the concept of the sacred-secular divide that has set the basic context for much of the subsequent criticizing argument of applying to account in religious organizations. This is also adopted in most churches in Indonesia. Instead of applying accounting to produce financial statements, most Indonesian churches in denominations of Evangelical Churches in Minahasa, Western Indonesia, Timor (ECCT) and Pentecostal churches only produce a treasury report that contains of a unclassified list of cash inflow and outflow items ( HYPERLINK \l "leiwakabessy2015" Leiwakabessy, 2015; Mamesah, 2013; Pontoh, 2013; Putri, 2013).Theological PerspectiveThe social context perspective is increasingly being confronted by most notably studies in Christian communities that they found accounting can be part of the sacred sphere of life and be considered as an essential part in the management process to ensure the accountability in religious organization (Irvine, 2005; Irvine, 2011; Lightbody, 2000; Jacobs, 2004; Kreander, 2004; Quattrone, 2015; Funnel, 2015). Quattrone’s (2015) presented a study of accounting application in the Jesuits Order that is known in English as the Society of Jesus and a Roman Catholic Order. Quattrone revealed that in the sixteenth and seventeenth centuries accounting was exposed as an important tool in the Jesuits community to manage economic resources, and utilized to coordinate a unitary and hierarchical structure of the Order in Jesuits House. Indeed, the Jesuit financial practices combined the spiritual self-accountability, administrative accounting, and recordkeeping. They were intertwined in all the procedures that dominantly represented the actual facts of the Jesuit services in answering the various situation in society. The information provided continuously studied to find the most effective courses of action to be taken by the Order to bring its positive values in society.Moreover, Bigoni, et al. (2013) found that secular accounting and accountability practices were not seen as antithetical to sacred religious values but were essential to the success of major reform by Pope Eugenius IV of the Roman Catholic Church in the fifteenth century. Accounting was mainly exposed as an attempt to arrest the moral decay of the clergy and reinstate the Church's authority. Their finding proved that accounting played a complementary role in implementing curch’s religious reform.The arguments above provide the view that the way of accounting system exposed in churches can be diversely interpreted depending on the churches’ understanding based on their teachings and beliefs (Irvine, 2005). Their understanding might be changed because of immersed dynamic processes shaped by their historical experiences that might introduce unexpected nuances and expectations to attain accountability processes in church activities ( HYPERLINK \l "hardy2005" Hardy and Ballis, 2005). This interpretation is the main point of this paper to convince the regulators of ECCT to apply PSAK in ECCT Churches. Indeed, because of dynamic changes, churches are expected to provide more comprehensive and relevant financial reports that reflect their accountable services in which accounting application is existed to produce the reports. For this reason, the relationship between accounting and religion should be perceived by the regulators from a wider context instead of static positions of the sacred-secular divide. Accounting should be considered as a complimentary church management tool to produce an accountable report to God and the congregation and the society where they are held. They do have a strong connection as an account of the influence of dynamic processes at micro and macro levels (Lightbody, 2000; Irvine, 2005). The connection is described in how the theological values are embedded in the accounting application that this paper argued under the arguments of Niebuhr (2001), Hardy and Ballis (2005), and Kreander, et.al. (2004).Niebuhr Theory and Its Application on AccountingInstead of taking two extreme positions of sacred and secular divide preferred by HYPERLINK \l "laughlin1998" Laughlin (1988) and HYPERLINK \l "booth1993" Booth (1993), this paper strongly agrees with the theory of H. Richard Niebuhr, the writer of the book Christ and Culture. Niebuhr (2001) embraced the relationship of Christ and Culture into five possible interpretations that are: (1) Christ against culture, there is a strong opposing position between them;2) Christ of culture, where they are at equal position;(3) Christ above the culture, where there is always a search for harmony between them;(4) Christ and culture in paradox, fostering a symmetry differentiating between the sacred and secular; and(5) Christ the transformer of culture that pursues to promote religion that answers to the needs of the society.The first typology of "Christ against culture" was described by Neibuhr that Christians are considered as "a new people with a new law”. This group of Christians has a strong influence on every aspect of life. The monastic life in the medieval times showed the example of this group of which they sold their belongings and gave to the poor as their main proof of their faith of love. Yet, this faith cannot be simply interpreted in such ways since men had to eat and be clothed and sheltered even in poverty and therefore they needed to connect to the new economic culture that provided ways and means of acquiring and distributing goods. For this reason, an internal profane order, such as accounting practices, as needed.The second Niebuhr’ typology, "Christ of culture", is characterized by a group of people with an effort to resolve the antipathy of society and religion by incorporating social values and reconstruing into Christian beliefs ( HYPERLINK \l "hardy2005" Hardy and Ballis, 2005). Gnostics organizations in medieval times represented this typology. They attempted to reconcile philosophy with religion by portraying Jesus Christ as the great wisely enlightener and teacher, who through His teaching, persuades all human beings in culture to have wisdom lives (Niebuhr, 2001). They consider accounting and management techniques as a means to improve society and religion, and therefore they perceived Church and cultural communities at an equal position (Niebuhr, 2001).Moreover, “Christ above culture” is identified as Christian value as more peace-making in society that occupies and enlighten the society and not destroys or condemns it. Thomas Aquinas was a great example of a man in this typology. He had rejected the secular world but he was a faithful Catholic monk as expressed by Niebuhr as "the guardian of culture, the fosterer of learning, the judge of nations, the protector of the family, the governor of social religion". This peace-making category raised the Catholic Church to lead in many areas, including management and accounting of which Luca Pacioli, a father of accounting, existed (Hardy and Ballis, 2005)."Christ and culture" paradox perceives a dualistic perspective of man, which man is identified living in an imperfect world but at the same time always in God’s protection and portrayed by Niebuhr as “forgivers of sins, the lovers of men, secure in their own possession of the true religion rather than dependent on a Lord who possesses them”. In the context of accounting application in churches, Hardy and Ballis (2005), described how Lightbody (2000) depicted a case study in Uniting Church where its accountants viewed themselves as performing accounting practices as a tool to attain its church’mission. Niebuhr’s final typology, “Christ the transformer of culture”, depicts the alteration of religious organizations of not seeking to create a new culture but instead transforming the culture as consistent as religious beliefs (Niebuhr, 2001). Niebuhr described this in the life of St Augustine, a leader of the great historical movement in the Roman Empire, who led the conversion from a Caesar-centred community into medieval Christendom. This view perceives that human thought, such as mathematics, logic, and natural science, the fine arts, and technology, may all become both the beneficiaries of the conversion of man's love and the instruments of that new love of God”. Hardy and Ballis (2005) stated that the Iona Community exemplified this conversion approach in the application of accounting in religion. Instead of perceiving the sacred and secular are distinguishable, actually, this typology enlightens us that accounting is a complementary tool to manage and create order in the sacred community in the process of transformation ( HYPERLINK \l "jacobs2004" Jacobs, 2004; Hardy and Ballis, 2005).Overall, it can be seen that the understanding of the relationship between religion and accounting is diversely interpreted depending on how the religion perceives the relationship in which typology based on the churches’ understanding of their teachings and beliefs (Irvine, 2005). This paper adopts the final typology to support the argument of a need to apply to account in church management in ECCT Kota Baru Church. This paper asserts that Christ the transformer of culture typology is relevant to be adopted in ECCT Kota Baru Church since the vision of this church is to answer the needs of the society through its five services, called “PancaTugas”, which comprises of Koinonia, Merturia, Diakonia, Liturgia and Oikonomia (ECCT Kota Baru Kupang, 2016). This is based on principle theological values of creationism, witness, agapism, engagement and stewardship ( HYPERLINK \l "kreander2004" Kreander, 2004). Transforming Christian values should be embedded in the church budget and program executions (Parker, 2001; Parker, 2002; Benu, 2017; Tumiwa et.al., 2015). The church's responsibility is not only related to human beings but also the environment. This should be depicted in Diakonia activities. Theological Values in PancaTugas Activities in ECCT Kota BaruThe Panca Tugas is divided into three main activities, called Tri Tugas of Koinonia, Merturia and Diakonia, and two supporting activities of Liturgia and Oikonomia. Koinonia is related to fellowship activities that are not limited only in the church communities, such as the church families and congregations, but also all creations in society including all humans, environments and various religions. The basic theological principle in this activity is creationism that God has created the world and that we are, “living in God’s world” and this should be considered in church activity to maintain all the God creation including the physical environment and individual human beings ( HYPERLINK \l "kreander2004" Kreander, 2004).Merturia is associated with being a witness through preaching, singing and other activities that show love and passion of Jesus Christ to the rest of humanity. Yet, the main witness is ethically distinctive by living in God’s values and priorities. This also shows our responsibilities of being God's people to the rest of the world. The theological value underlying this activity is engagement that can take two forms: a "Prophetic ministry of denunciation," where the church stands outside and speaks out against injustice; and pragmatic engagement with a view to seeking practical solutions. Instead of merely denouncing injustice, practical engagement seeks to encourage economic justice through participation ( HYPERLINK \l "kreander2004" Kreander, 2004). This value is also the main principle of Diakonia activity that is connected with assistance and support activities to the weak, the poor, and the marginalized people in the church and society. This is a symbol of Christ, who came to the world for those who are disadvantaged. This is based on agapism value that has two key interconnected components: first, the love and worship of God and second, the service of the disadvantaged. This is reflected in the words of Jesus in Matthew 22:37-40. Liturgia (Liturgy) is one of the important supporting activities that are the services of worships carried out for the worshipping God in churches and in families, congregations, and society to support Tri Tugas. Worshipping (liturgia) emphasizes the vertical dimension of carrying out the mission of the church. Having experienced God's existence in prayer and worship determines the success of the church mission.Another important supporting activity is stewardship (oikonomia) that comprises of the church's internal arrangement including the church administration and discipline, organization and management, personnel management, improvement congregation income, as well as financial management, and other church property. This is where accounting application is positioned to support the accountability of the whole Panca Tugas. Stewardship is grounded in the doctrine of creation. The world is God's and we are entrusted with it, not to exploit it, but to care for it. Humans have the privileges by having intelligence as God-given dominion and at the same time have the responsibility to exercise this given dominion through stewardship. This is shown in churches function by sharing the earth's resources with others, showing special concern for the poor, caring for living creatures and conserving the environment for future generations.' At the core of this belief lies an accountability relationship that transcends all others through church activities by fruitful use of economic resources. How PSAK 45 Can Reflect The Panca Tugas and Theological Values in Financial Statements.Accounting can be perceived as a controlling tool to provide information to stakeholders to show how churches can converse man’s love through the church's three main services into God's love in fulfilling the society's needs. This can be implemented through the function of stewardship. PSAK 45 is an Indonesian accounting standard for nonprofit entities (NPEs) in which churches are one of NPEs. Studies in the last few decades have shown that this standard has not yet applied in all the churches to produce their financial reports ( HYPERLINK \l "leiwakabessy2015" Leiwakabessy, 2015; Mamesah, 2013; Pontoh, 2013; Putri, 2013). In ECCT, the way they report their financial activities is very simple by only providing the information of members giving and the churches spending items. They call this report as Treasury Report. The form of the report has been established in ECCT regulation authorized by the Synodal of ECCT. The Treasury Report model is described in the following figure.Table 1: Treasury Report StructureNoReported ItemsJumlah1Regular Income Main Worship GivingsXXX Regular Main Hari Raya GivingsXXX ThanksgivingXXX Household Worship GivingsXXX Holy Communion GivingsXXX Holy Marriage GivingsXXX Regular Sub Unit Service GivingsXXX Holy Baptism Service GivingsXXX Christmas Eve / End of Year Service GivingsXXX First Communion Service GivingsXXX Specific Prayer GivingsXXX Natzar GivingsXXX 10% Household GivingsXXX AuctionXXX Other Congregation GivingsXXX Miscellaneous GivingsXXX Total Regular IncomeXXXXX2Expenditure Regular Expenditure Salary ExpenseXX Office ExpenseXX Transportation ExpenseXX Diakonia ExpenseXX Meeting ExpenseXX 10% Sinodal Mandatory ExpenseXX Church Operational ExpenseXX Subsidization ExpenseXX Miscellaneous ExpenseXX Total Regular ExpenseXXX Sub Unit Service Expenditure Sub Unit A ExpenditureXX Sub Unit B ExpenditureXX Sub Unit C ExpenditureXX Total Sub Unit ExpenditureXXX Total ExpenditureXXX Total Balance (1 - 2)XXXIt can be seen that the structure of the treasury report has only a few information regarding the complex activity of the churches. Overall, the information is only related to the cash inflow and outflow without even categorizing in operational and non-operational activities that are relevant for the stakeholders. Indeed, from this report, the stakeholders have no information regarding the church Panca Tugas.In the Indonesian church's perspective, it is not compulsory for the Indonesian churches to expose PSAK 45 in producing their financial reports since this standard is viewed as worldly concerns and not suitable to be applied in sacred concerns and therefore not embraced to be considered in church regulation. This paper aims to show that actually PSAK 45 is compatible to be adopted in Indonesia churches. Because the reports, such as balance sheet, activity report, cash flow report can be used to depict the theological values in pancatugas activities of the churches. All the explanations can be reflected in notes to financial statements. In fact, the purpose of PSAK 45 is to regulate the financial reporting of non-profit entities (NPEs). Thus, these standard reporting guidelines can assist the NPEs, such as churches to provide financial statements that can be more easily understood, relevant and highly comparable ( HYPERLINK \l "iai2015" Ikatan Akuntansi Indonesia, 2015). Thus, it can be derived that the information under PSAK 45 provides relevant information to meet the interests of resource providers, such as the congregations who do not expect repayment but they expect that the church management can manage the fund in PancaTugas and produce accountable as showing theirs to God and the congregations. Table 2: Information under PSAK 45NoItem of Financial StatementsPurpose of the ReportPurpose for Stakeholders1Balance SheetProvide the information about the churches assets, liabilities and net assets and information about the relationships between these elements at a given time1). Assessing how much of the assets are funded by church loans, grants, and giving from its services2). Assessing how the net assets and assets change at a given time that indirectly depicts the performance of the church to provide the service through Panca Tugas in general2Activity Statementa. Effect of transactions and other events that change the amount and nature of net assets1) evaluating the performance of church management in providing services through Panca Tugas in a period b. Relationship between transactions and other events; and 2) assessing the efforts, capabilities, and sustainability of the church and providing services c. How to use resources and implement various programs or services 3) assessing the implementation of the manager's responsibilities and performance d.provide information about the effects of transactions and other events that change the amount and nature of net assets, the relationship between transactions, and other events, and how to use resources in the implementation of various programs or services4). Assessing the church activity performance in specific to describe the changes in the number of net assets during a period that are reflected in net assets or equity in the statement of financial position3Cash Flow Statementprovide information about cash inflow and outflow of Panca Tugas as regular activities and other irregular activities and in a period1). Assessing how the church management manages the inflow and outflow of cash in church services in panca tugas in operational and financing activities, and other activities in investment activities.4Notes of Financial StatementsProvide the information in specific of the list of accounts in each financial statement report (balance sheet, activity statement, and cash flow statement).1). Analyzing the change of each account in a financial statement that indirectly giving insights into how the church management manages the panca tugas services in order to implement the theological values.Source: PSAK 45 interpreted by the writer in church adoptionIt can be derived from table 2 that PSAK 45 can give more information related to the church services activities, particularly in the Activity report. This report is not specified in the Treasury Report in Tabel. 1. In addition, any change of the accounts can be more traceable in order to evaluate the service performance as each account information is provided in notes to the financial statement. Cash management also can be more observable from PancaTugas services as the main services that are depicted in operational and investment and financing activities. Overall, the Balance Sheet provides the information in general from activity reports and cash flow statements. This report, in general, provide the information of a need to Apply PSAK 45 in Churches in Indonesia Assessing how much of the assets are funded by church loans, grants and giving from its services and Assessing how the net restricted, temporary restricted and unrestricted assets change at a given time that indirectly depicts the performance of church in provide the service through Panca Tugas in general. This argument is depicted in the following figure.Figure 1: Conceptual Framework – Accounting Application in ChurchMETHODOLOGYTo reveal the existing report of financial activities in ECCT churches and compare with PSAK 45 application, this study exposed a case study approach in ECCT Kota Baru, one of the largest ECCT churches in Kupang, East Nusa Tenggara. There were two main stages of this research methodology. Firstly, an extensive literature study was to develop the framework of the relationship between religion and accounting and to find the research gap to be fulfilled in theoretical based. This was done through readings scientific publications such as journal articles, books, relevant official reports and news from selected media. Secondly, the technical research method included a case study approach to examine the current application of the church financial report and the PSAK 45 accounting application. This was done by studying the existing report and analyzing how the existing report can provide limited information to stakeholders. The second phase was collecting the church financial data, producing a financial report based on PSAK 45 and analyzing how the financial report produced can provide more relevant information to the stakeholders. Finally, a comprehensive comparison study is provided to ensure that PSAK 45 can be exposed by the church as a controlling tool to execute theological values in its activities and link it into its financial reports. ResultThe Financial Practices in ECCT Kota Baru ChurchThe Evangelical Christian Church in Timor (ECCT) Kota Baru Church was officially established on January 15, 1989. ECCT Kota Baru. It currently has a total of 550 households with a total of around 2,300 people in the congregations. The church organizational structure is chaired by a pastor called the Chairperson of the Church Assembly and assisted by two other pastors and senior elders. This church is in "Christ the Transformer of the Culture" typology. Indeed, its vision is as a missionary church through the thought of Christ can bring more values to the world for both human beings and the environment. To attain its vision it has several missions of executing Panca Tugas by connecting the theology values, God power and accountably managing the church fund. It has 12 subunits to implement the Panca Tugas of koinonia, merturia, Diakonia, liturgia and oikonomia.Table 3: Sub Units in ECCT Kota Baru under Panca Tugas FunctionNoSub Unit NameGroup of Activity1Child and Teenager FellowshipKoinonia2Youth FellowshipKoinonia3Male FellowshipKoinonia4Women FellowshipKoinonia5Bible Study Service before Holy CommunionKoinonia6Choir/Vocal Group WorshipLiturgia7Prayer FellowshipMerturia8Treasury Sub UnitOikonomia9System and Multimedia Sub UnitOikonomia10Health Sub UnitDiakonia11Human Resource and Economy Development Sub UnitDiakonia12Diakonia Sub UnitDiakoniaAll the subunits have their own budget and transform it into their activities to attain the church missions and vision. The activities are reported in each subunit Treasury Report and consolidated in Church Treasury Report. The following figure portrays the consolidated Treasury Report in ECCT Kota Baru Church in 2016.Table 4: ECCT Kota Baru Treasury Report 2016NoReported ItemsNumber in $1Regular Income Main Worship Givings53.700 Regular Main Hari Raya Givings4.682 Thanksgiving23.829 Household Worship Givings19.651 Holy Communion Givings8.512 Holy MrriageGivings4.015 Regular Sub Unit Service Givings9.430 Holy Baptism Service Givings1.013 Christmas Eve / End of Year Service Givings9.875 First Communion Service Givings465 Specific Prayer Givings3.936 NatzarGivings45.312 10% Household Givings80.878 Auction1.261 Other CongregtionGivings611 MiscelanousGivings11.381 Total Regular Income278.551 2Expenditure Regular Expenditure Salary Expense80.395 Office Expense32.817 Transportation Expense17.455 Dikonia Expense8.575 Meeting Expense4.700 10% Sinodal Mandatory Expense23.880 Church Operational Expense7.500 Subsidization Expense22.350 Miscellaneous Expense2.883 Total Regular Expense200.555 Sub Unit Service Expenditure77115,8 Total Expenditure277.671 Total Balance (1 - 2)$881Source: ECCT Kota Baru Treasury Report, 2016- Treasury Sub UnitThe Treasury Report is produced and published weekly, monthly and semiannually. Each member of the church can get the report after the Sunday Service. The annual report is published for the year ended on the 31st of December each year and given to the congregation in January next year. This Treasury Report is made based on ECCT Church Operational Activities Regulation Enacted by Synodal ECCT, an institution that manages all the Evangelical Protestant Churches in Timor. Financial Statements of ECCT Kota Baru under PSAK 45The following figures provide information on the Financial Statements of Activity Statements, Balance Sheet, Cash Flow Statements and Notes to Financial Statement. This aims to describe how the PSAK 45 reports are more relevant than Treasury Reports.Table 5: ECCT Kota Baru Activity Statements 2016ECCT Kota BaruActivity StatementsFor the Year Ended 31 December 2016in $RevenueNotesUnrestricted Revenue Operational Revenue208.9722,g,1 Non-Operational Revenue52.3912,g2 Other Revenue87.1892,g,3Total Revenue 348.551 Expenditures Office Expense29.8172,g,4 Salary Expense80.3952,g,5 Services Expense120.6332,g,6Total Expenditures 230.845 Additional Net Assets 117.707 Aset Bersih Awal Tahun685.420 Aset Bersih Akhir Tahun 803.127 Sources: Produced by the Writers-2016ECCT Kota Baru church has only unrestricted revenue and there are no restricted revenue and temporarily restricted revenue. The congregations give the money because of their gratitude for God's blessing and never bound the church into any restrictions to use the money as they view that only by God help the money will be effectively utilized for PancaTugas. The revenue includes the giving from Koinonia activity including Sunday services, Natzar, 10% household income, household worships, and regular sub unit services. Irregular revenue is received only from certain specific non-routine services under Koinonia Activities, such as: giving from church ceremonies, Thanksgiving, Christmas / New Year's Eve service, Holy Communion service, holy marriage service, and baptism service. Other revenue is received in an unspecified time and depends on when the donations or the congregation provide their giving, such as: in the auctions, other offerings, church development fund. This is generated from Oikonomia and Diakonia activities. Diakonia includes the activities to generate cash to serve the poor and people in disadvantaged. This can be attained from auctions, specific offerings. Oikonomia cash generation is generated from the activities for church building development and maintenance that can be gained through auction and other church development giving.The expenditures include all payments related to the daily office needs, such as office stationeries, utility payments, newspapers, administration expenses, salary Expenses for the payment of salaries of three priests as the direct employees who lead the Panca Tugas and church internal management staff who support the Panca Tugas. Service Expense consists of expenditures related to subunit activities for each Panca Tugas for one year of service and other expenses such as meeting packages, and depreciation of fixed assets. Table 6: ECCT Kota Baru Balance Sheet 2016ECCT Kota BaruBalance SheetPer 31 December 2016(in $ )Assets: notesCurrent Assets Cash 110.487 Office Supplies 4.500 Total Current Assets 114.987 Non-Current Assets Fixed Assets Land 200.000 Building 450.000 2,c.e Vehicle 9.500 2,c.e Office Inventories 60.920 2,c.e Total Fixed Assets 720.420 Accumulated depreciation (32.280) Total Fixed Assets 688.140 Total Assets 803.127 Liabilities and Net Assets Current Liabilities 1.990 2,dNet Assets Unrestricted Net Assets 801.137 Total Liabilities and Net Assets 803.127 Sources: Produced by the Writers-2016Assets are divided into current assets (cash and cash equivalents and office supplies) and fixed assets (land, building, vehicles, and equipment and furniture). The accumulated depreciation is assigned to all fixed assets, except for land. Current liabilities are 10% mandatory income that has to be paid to ECCT Synodal, the center of all ECCT churches. All the net assets are unrestricted that means there are no restrictions for the church to use the money. So, the church can flexibly manage the money for Panca Tugas.Table 7: ECCT Kota Baru Cash Flow Statements 2016ECCT Kota BaruCash Flow Statements31 December 2016in $Cash Flow From Operational Activities: Operational Activities: Cash Inflow Notes Regular Revenue 208.972 2,g,1 Irregular Revenue 52.391 2,g2 Miscellaneous Revenue 87.189 2,g,3Total Cash Inflow: 348.551 Cash Outflow: Office Expenses (29.817) Salary Expenses (80.395) Services Expenses (88.353) Total Cash Outflow (198.565) Net Cash Flow from Operational Activities 149.987 Investment Activities: Cash Outflow:Building Maintenance (Aset Capitalisation) (50.000) Net Cash Flow from Investment Activities (50.000) Financing Activities: 0 Increasing / Decreasing Cash 99.987 Cash in 1/1/2016 10.500 Cash in 31/12/2016 110.487 Sources: Produced by the Writers-2016Cash Flows from Operating Activities are mainly from Koinonia Activities, such as Sunday Service and other regular subunit activities. The irregular cash flow is only from Diakonia activities.Table 8: Notes to Financial StatementsECCT Kota BaruNotes to Financial Statements31 December 20161. General InformationEvangelical Christian Church in Timor (ECCT) Kota Baru was established on 15 January 1989. There have been 550 households that have been served by 3 priests. It has 12 subunits to cover koinonia, merturia, Diakonia, and liturgia activities. Internal management is under Oikonomia activities (stewardship function).2. Summary of Accounting PoliciesBalance Sheeta. This financial report is developed under PSAK 45, NPEs Financial Accounting Standard in Indonesia. b. Cash and cash equivalents owned by ECCT Kota Baru consist of cash in hand and in the bank c. Supplies include consumable items, such as Office Stationery d. The church liability during 2016 is only current liability, namely the deposit of 10% mandatory Synodal fund of $1,990. e. Fixed Assets owned by ECCT Kota Baru is listed as followed:Name of Fixed AssetsQuantityEconomic Life in YearsFair ValueDepreciation RateDepreciation expenseBuilding Church Building120200.0005%10.000Conference Hall120250.0005%12.500Vehicle: Operational Vehicle188.00012,50%1.000Operational Bike141.50025%375Equipment and Furniture Laptop1445025%113Printer2430025%75Printing Press141.00025%250Piano1435025%88Bench250837.50012,50%4.688glass wood table283.40012,50%425work table + chair1082.50012,50%313Air conditioning8810.20012,50%1.275Projector2480025%200Computers2460025%150Microphone10425025%63Sound system142.50025%625Speaker8457025%143Glass cabinet2850012,50%63Total 520.420 32.280f. The fixed assets are depreciated under the straight-line method.Activity Statementsg. All the accounts in the ECCT Kota Baru Activity and Cash Flow Statements are explained as followed: 1. Regular Revenue This revenue is received from the Koinonia activity including Sunday services, Natzar, 10% household income, household worships, and regular sub unit services. Regular Revenuein $in % Sunday Service53.70026% Natzar45.31222% 10% Household Income80.87839% Household Worship19.6519% Worships under subunit activities9.4305% Total Regular Revenue208.972100% 2. Irregular RevenueIrregular revenue is received only from certain specific non-routine services under Koinonia Activities, such as: giving from church ceremonies, Thanksgiving, Christmas / New Year's Eve service, Holy Communion service, holy marriage service, and baptism service.Irregular Revenuein $in % Giving from Church Ceremonies4.6829% Thanksgiving23.82945% Giving from Holy Communion8.97717% Giving from Holy Marriage4.0158% Giving from Baptism1.0132% Giving from Christmas Eve Sevices and New Year9.87519% Total Irregular Revenue52.391100% 3. Other RevenueOther revenue is received in an unspecified time and depends on when the donations or the congregation provide their giving, such as: in the auctions, other offerings, church development fund. This is generated from Oikonomia and Diakonia activities. Diakonia includes the activities to generate cash to serve the poor and people in disadvantaged. This can be attained from auctions, specific offerings. Oikonomia cash generation is gained from the activities for church building development and maintenance that can be gained through auction and other church development giving.Other Revenuein $in % Giving from Auction1.2611% Other Offerings1.9892% Church Development Giving70.00080% Unrestricted Revenue10.00311% Specific Offerings3.9365% Total Other Revenue87.189100% 5. Salary ExpenseThis Contains expenditures for the payment of salaries of servants (3 priests) and church internal management staff. The total in 2016 was $ 80,395. This is to cover all the direct employees (3 priests) who lead the Panca Tugas of $60,000 and indirect employees (internal management staff) who support the Panca Tugas of $20,395. The salary includes a basic salary and welfare allowance.6. Service ExpenseThis consists of expenditures related to subunit activities for each Panca Tugas for one year of service and other expenses such as meeting packages, depreciation of fixed assets.Service Expensesin $in % Transportation Cost for Services17.45514% Diakonia Expenses8.5757% Meeting Package4.7004% Sunday Service Expense22.35019% Synodal Expense21.89018% Other Services Expense7.5006% Depreciation Expense32.28027% House Rent for the Priests3.0002% Miscellaneous Expense2.8832% Total120.633100% Cash Flow Statementsh. The information on the account is the same as the information in Activity Report, except for depreciation expense as a non-cash activity.i. The total expense discrepancy between activity report and cash flow report is $32,280, that is the depreciation expenseDISCUSSIONIt can be seen from chapter 4 that there are significant discrepancies between the Treasury Report made by ECCT Kota Barus and Financial Statements under PSAK 45. The information under PSAK 45 is more relevant that can reflect the Panca Tugas managed by the church that can provide the information to stakeholders to give thoroughly assessment on the church performance to attain the church vision through Panca Tugas. The assessment is also can depict the insights of which the theological values have been embedded in all the Panca Tugas. General assessments can be related to the following points:What are the activities of Panca Tugas?How many resources generated to the activities of PancaTugas.How the generated resources are spent.How the direct cost portion and indirect cost portion to implement Panca Tugas.Further assessments can be related to the performance related to the direct employee’s performance and attaining church vision of being a transformer in all God's creation (human beings and environment). Following table provides a summary of the information provided under PSAK 45.Table 9: Assessment of ECCT Kota Baru Financial StatementsNoItem of Financial StatementsPurpose for StakeholdersInformation Provided1Balance Sheet1). Assessing how much of the assets are funded by church loans, grants, and giving from its servicesThe ECCT Church has a $1,990 loan that needed to be paid to synodal in 2016. All the assets of $ 775,909 are unrestricted and 100% funded by the unrestricted offerings.2). Assessing how the net assets and assets change at a given time that indirectly depicts the performance of the church to provide the service through Panca Tugas in generalThe change in net assets was $ 117,707. The beginning net assets were $685,420.2Activity Statement1) evaluating the performance of church management in providing services through Panca Tugas in a period60% of unrestricted revenue is generated from routine koinonia activities, 15% from non-routine koinonia activities, and 25% from oikonomia and Diakonia activities. It can be seen that there was no revenue generated from merturia activities under Fellowship Prayer Sub Unit. 2) assessing the efforts, capabilities, and sustainability of the church and providing servicesIn general, service expenses were dominated by more than 50% of the expenditures 3) assessing the implementation of the manager's responsibilities and performance However, more than 70% of the service expenditures were related to indirect costs, such as transportation cost, house rent of the priests, etc. Only 30% directly connected with the main koinonia activities of Sunday services and Diakonia activities. 4). Assessing the church activity performance in specific to describe the changes in the number of net assets during a period that are reflected in net assets or equity in the statement of financial position3Cash Flow Statement1). Assessing how the church management manages the inflow and outflow of cash in church services in panca tugas in operational and financing activities, and other activities in investment activities.The main cash flow activities were dominated by operational activities in which regular revenue and expenditures are mostly from koinonia activities. There was no cash inflow from investment activities and there was $50,000 building maintenance (asset capitalization) and there was no financing activity. Overall, the generated resources from operational activities only can be spent by around 40%, leaving a huge amount of fund of $ 99,987 and making the cash balance of $110,487It can be seen, that the information explained in the table cannot be retrieved from the table. 1. This analysis is only briefly and simply provided to convince the regulators to show that PSAK 45 can provide more relevant information. A further comprehensive assessment might be done to assess the performance of the church. Particularly, related to how the church manages the fund to conduct the Panca Tugas. It seems like the church has received cash of offerings from the congregations, but only the least portion of not more 40% is paying back through its Panca Tugas. If this continuously occurs, will the church effectively attain the vision; will its services be sustainable?CONCLUSIONInstead of technically showing the accounting application in the church, this paper tries to expose accounting application in a theological context. This is based on the argument that accounting can assist to provide relevant information to stakeholders related to church performance to attain its mission through Panca Tugas. This paper has revealed significant discrepancies between the information in ECCT Kota Baru Treasury Report and Financial Statements under PSAK 45. Indeed, there is considerably relevant information regarding the church Panca Tugas not being covered in the Treasury Report. The findings are related to how ECCT Kota Baru church has not yet maintained the church fund properly to cover all the Panca Tugas activities. For instance, there was a more supporting cost incurred that the direct cost and there was idle fund up to 60% cash left, but there were no Merturia Activites done during 2016. In addition, concerning the vision of the church of Christ the Transformer of the culture of taking care all the creation of God for both human beings and environment, there was no spending in Diakonia activities related to environmental concern and human development. Overall, the findings aim to convince the regulators to establish a new church regulation rule to adopt PSAK 45 in producing financial statements that more relevant to stakeholders to control the church's activities in line with its vision.REFERENCES BIBLIOGRAPHY Afifudin, H. 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