Merintan Berliana Simbolon

Church organizations are non-profit organizations operating in the religious sector. Church financial management requires good and adequate internal control to protect and secure church assets from fraud, damage, and waste due to ineffective use of assets. Sacralization is a factor that gives rise to blind trust in financial managers and spiritual leaders in the church. This study aims to analyze the influence of trained accounting personnel, attitudes toward the importance of internal control, and separation of duties on the level of internal control of church finances. The sample used was 115 pastors at the HKBP Church in Jakarta, Indonesia. Data were obtained by distributing questionnaires to pastors as respondents. The analysis technique is carried out using multiple regression. The results of this study show that trained accounting personnel, attitudes about the importance of internal control implementation, and the existence of separation of duties in church organizations have a significant effect on the level of internal control of church finances. The results of the study strengthen support for the implementation of effective church financial internal control, which requires increasing the competency of accounting staff through accounting training, the attitude of organizational members to support the implementation of the church’s financial internal control system to make it more accountable, and the existence of a clear separation of duties within the organization to avoid fraud.