INTERNALISASI BUDAYA DALIHAN NA TOLU DALAM MEMBANGUN AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN GEREJA (Studi Pada Gereja HKBP Bojong Menteng)

This study aims to identify and analyze the internalization of the values of
dalihan na tolu in building accountability and transparency in the financial
management of the Bojong Menteng HKBP Church. The study used qualitative
research with an ethnographic approach, the data sources used were primary and
secondary data, and the data analysis used was domain analysis, taxonomy,
component analysis and cultural theme analysis, with data sources through
interviews, observation and documentation. The results of the study show that the
value of dalihan na tolu in building accountability and transparency of financial
management at the Bojong Menteng HKBP Church has been carried out well by
Church leaders and staff in accordance with the stewardship theory where
everything is done in the interest of the organization by carrying out accountability
to interested parties in the form of financial reports of cash receipts and
disbursements, as well as transparency in the financial management of the Bojong
Menteng HKBP Church is carried out by providing/providing weekly financial
reports containing information or every cash receipt and disbursement of the
Church to the congregation. The values of dalihan na tolu are stated to be capable
of building accountability and transparency of the Church's finances from the point
of view of each Church staff.
Keywords: Dalihan Na Tolu, Accountability and Transparency, Church Financial
Management.