The study reviews a wide range of national and international research examining how churches manage donations, offerings, and grants, and why many struggle to maintain open and accountable financial practices.
Why Church Finances Are Under Scrutiny
As non-profit organizations, churches rely heavily on the trust of their congregations. Funds collected from donations and offerings are intended to support worship services, social programs, and community development. However, numerous cases of fund misuse have emerged in recent years.
The authors note that globally, churches have suffered significant financial losses due to embezzlement and poor oversight. In Indonesia, several high-profile cases involving church funds and religious grants have drawn public attention and raised concerns about governance within faith-based institutions.
How the Study Was Conducted
The researchers reviewed 33 academic studies published between 2015 and 2025. These studies come from various countries and examine church financial practices, congregation experiences, and documented cases of fund mismanagement.
By comparing findings across multiple contexts, the authors provide a comprehensive picture of recurring problems, effective practices, and unresolved gaps in church financial governance.
Key Findings from the Review
The study identifies several consistent patterns across different regions:
- Many churches rely heavily on personal trust in leaders, with limited financial oversight.
- Financial reports are often not openly shared or are accessible only to a small group.
- Church finances are commonly managed by volunteers with limited financial training.
- Regular financial reviews are rare, making early detection of misuse difficult.
- Churches that openly share financial information tend to enjoy higher levels of trust from congregations.
According to Theophilia Fina Febrione Leiwakabessy of Universitas Pattimura, strong spiritual trust can turn into “blind trust” when it is not supported by clear and simple monitoring systems.
Impact on Congregations and Society
Weak financial transparency affects more than internal church operations. When funds are misused, social programs suffer, community support declines, and the credibility of religious institutions is damaged.
In contrast, churches that manage finances openly are generally more stable, more trusted by their members, and better able to sustain long-term social and charitable activities.
Implications for Church Practice and Public Policy
The authors emphasize that church financial management should combine faith-based values with practical governance. Several steps are considered essential:
- Clear division of roles in handling church funds.
- Regular and easy-to-understand financial reports for congregations.
- Periodic financial reviews by internal or external parties.
- Basic financial training for church administrators.
- Use of simple digital tools to support record-keeping and reporting.
Lilik Purwanti from Universitas Brawijaya notes that transparency is not merely an administrative requirement, but a moral responsibility of churches toward both congregations and God.
Author Profiles
- Theophilia Fina Febrione Leiwakabessy, S.Ak., M.Ak. - Universitas Pattimura
- Lilik Purwanti, Ph.D., S.E., M.Si., Ak. - Universitas Brawijaya
Research Source
Leiwakabessy, T. F. F., & Purwanti, L. (2026).
From Faith to Governance: A Systematic Literature Review of Church Financial Accountability and Transparency.
International Journal of Business and Applied Economics, Vol. 5 No. 1.
DOI: https://doi.org/10.55927/ijbae.v5i1.511
Official URL: https://nblformosapublisher.org/index.php/ijbae
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