The Perspective of Javanese Christian Church on the Implementation
of Internal Controls in GKJ Wiladeg
Ilsa Haruti Suryandari, Fajar Jalu Lintang
Accounting Department, Sanata Dharma University, Yogyakarta, Indonesia
Keywords: Internal Control, Javanese Christian Churches, Religious Organization.
Abstract: Prior studies show many religious organization have weak internal controls due to limited resources. People
working in religious organizations work mostly on religious motives based on their beliefs to the God.
While it will be difficult to implement strict internal controls, religious organizations need to implement
internal controls which suitable to religious motives. The history of Javanese Christian Churches showed
long process of harmonizing Christian faith and Javanese values. One of Javanese Christian Church started
by a true believer of Kejawen is located in Wiladeg and named GKJ Wiladeg. Hence, this study aims to
explore Javanese Christian Churches perspectives to support implementation of COSO internal control
framework in GKJ Wiladeg. This study used an interpretive approach. Data were collected through
interviews, observations, and documentations. This research used COSO Internal Control Framework to
examine internal control in GKJ Wiladeg. Data analysis were description, comparison, and interpretation.
The result shows perspectives of Javanese Christian Churches have supported internal control in GKJ
Wiladeg consisting control environment, risk assessment, control activity, information and communication,
and monitoring.
1 INTRODUCTION
Corruption has been the serious issues for decades.
Indonesia is in the third position in ASEAN
Corruption Perception Index (Wijaya, 2017). Some
argument states that corruption caused by lack of
spirituality. People need to believe that corruption is
sin. Every religion teaches its follower to do good
things. Ironically, corruption, fraud, and
mismanagement often found in religious
organizations (Belanger, 2015; Khairul, 2017; Lim,
2012; McElwee, 2017; Reuters, 2015).
Cases in Catholic churches were mostly exposed
since churches reports to Vatican. Catholic is the
only religion which has centralized authority.
Therefore, any reported cases were easily recorded
and published. In the other hand, Christian churches
consists of many different type of churches. Each
churches has its own administrative and financial
systems. Buddhist and Hindus also experience
similar systems. Thus, any cases emerges in the
church will not be exposes to external parties.
In Indonesia, Moslem is the biggest religion.
Although has large followers, its administration and
financial systems is also laid on the hand of every
Mosque. Infaq, zakat, and shodaqoh are easily to
have mismanagement. However, small consequence
bring the case unexposed. Wakaf land is one of
vulnerable asset of it that possibly expose due to the
government law in property ownership. Moreover
religious organization generally involves volunteer
management. Hence, any case will be mediated
internally.
Religious organization also vulnerable to the
money laundering case. Since the donation usually
accepted in cash and the donator identity are rarely
recorded properly. This also affected by trust in
religious organization. However, religious
organization cannot rely totally on trust. Human
behaviour change according to the situation. Hence,
religious organizations need internal control which
suitable and support their special characteristics.
Religious organizations have long journey to
settled themselves in the community. In order to be
accepted by new followers, sometimes religious
value have to be enriched with local culture.
Therefore, the characteristic of religious
organization may differ according to the influence of
local culture.
302
Suryandari, I. and Lintang, F.
The Perspective of Javanese Christian Church on the Implementation of Internal Controls in GKJ Wiladeg.
In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018) - Contemporary Accounting Studies in
Indonesia, pages 302-308
ISBN: 978-989-758-339-1
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved

Indonesia is a country with very diversified
culture. Government of this country regulates
development of six religions. One of the religion
approved by Indonesian government is Christian
Protestant. Christian Protestant widely known to be
brought to Indonesia by missionaries during the
arrival of European adventurers. In those period of
time, while Javanese already have spiritualism called
“Kejawen”, some of them were searching for
another spirituality enlighten (Adi, 2017). A true
believer of Kejawen, Ki Mangun Sarkoro, who had
strong influence to his community started to be
Christian Protestant follower. His step was followed
by some people in Wiladeg which later build Gereja
Kristen Jawa (GKJ) Wiladeg (Gereja Se-Sinode
GKJ, 2017). His spiritual knowledge of Kejawen
enriched Christian Protestant believe practiced by
member of GKJ Wiladeg and built their own
Javanese Christian Churches values.
Religious values are supposed to guide religious
followers’ behaviour. Thus, people work for
religious organization mostly driven by religious
motives than professional motives (Irvine, 2005;
Chaves, 1999). It sometimes brings consequences in
the limited quality of human resources (Duncan et
al., 1999). Unfortunately, the nature of religious
organization as a place where people devoted
themselves to God could not guarantee it from
financial threat. Studies show several threats from
fraud and mismanagement (Thrall, 1997; Haught
1998; Cambains, 1998; Cuffie, 1992) occurred due
to the weak of internal control.
It may be caused to the segregation of religious
believe and professional principles. Due to the
argument, religious teaching should have good
support on professional principles to influence
people who work in religious organizations.
Currently, there was neither internal control
standard nor framework which specifically created
for religious organization. The Committee of
Sponsoring Organization (COSO) Internal Control-
Integrated Framework consists of dimensions which
may be eligible for religious organization. However,
the nature of religious organization which
underlined spirituality must be accommodated by
implemented internal control.
Internal control has been discussed in research in
religious organization (Woodbine, 1997; Wooten, et
al., 2003; Cornell, et al., 2013; Sanusi, et al., 2015).
Culture and the religious value also took place in
accounting practice (White, et al., 1999; Bigoni, et
al., 2013; Hong, 2014; Damayanti, 2015; Zulfikar, et
al., 2017). Since religion carry different values, each
religious organization has different culture and
perspectives. Christian churches have many
variation which lead to different style of
management and further internal control
preferences. Moreover, some Christian churches are
affected by local culture.
Based on the discussion above, this research
aims to explore Javanese Christian Churches
perspectives to support the implementation of COSO
internal control framework in GKJ Wiladeg. The
research questions are:
RQ1. What are Javanese Christian Churches
perspectives used by GKJ Wiladeg?
Curent internal control studies were built by
paradigm developed in western countries which
have different culture from Indonesia. Foreign
paradigm is not always suitable with paradigm built
assumptions believed in Indonesia (Kamayanti,
2017). Javanese Christian Churches are different
from other types of Christian Churches. GKJ
involves Javanese elements in the values and daily
operations. The suitability of COSO Internal Control
Framework to be implemented in GKJ remains
questionable. It drives to the second research
questions below.
RQ2. Are Javanese Christian Churches
perspectives have potential support in the
implementation of COSO internal control
framework?
Interpretive studies is conducted to answer the
researh questions above. It helps to provide richer
contextual understanding of a phenomenon (Efferin
and Hartono, 2015). The next section 2 reviews
literatures on accounting in religious organization,
internal control in religious organizationsm COSO
Internal Control Framework, Christian Churches
values, and Javanese perspectives on spirituality.
Section 3 describes methods use in this research.
Section 4 describes background of GKJ Wiladeg and
its Javanese Christian Churches perspectives. While
section 5 compares internal control in GKJ Wiladeg
and COSO Internal Control-Integrated Framework.
The last section discuss theoretical implication and
conclusion as well as limitation of this paper.
2 THEORETICAL FRAMEWORKS
2.1 Internal Control in Religious
Organization
Supporting function of accounting to religious
organization were mostly related to the collection of
money from the follower especially related to
accountability (Afifuddin, 2010). Accounting
The Perspective of Javanese Christian Church on the Implementation of Internal Controls in GKJ Wiladeg
303

concepts were also implied in the Bible (Hagerman,
1980). It is not an obstacle to the sacred agenda of
the church (Irvine, 2005) and further, theological
perspectives has been studied as one of
interdisciplinary accounting research (Mcphail et al.,
2006). Therefore, studies in internal control were not
only focusing on commercial organization but also
in religious organization. Since religious
organizations have different size and structures,
churches with those variation have different type of
internal control implemented (Duncan and Morris,
1999).
Religious organizations are commonly mistaken
internal control purposed only for detecting and
preventing fraud (Ahiabor and Mensah, 2013).
Those argument disturb religious value who rely on
God. Therefore, concern on suitable internal control
framework for religious organization drives to
different motives of internal control in religious
organizations (Wooten, et al., 2005). Internal control
in religious organizations intend to protect and to
maintain voluntarism. Volunteers who work for
religious organization will not have to deal with
problem of accusation and distrust. Further, internal
control helps to promote honesty and trust in
religious organizations.
2.2 Culture and Internal Control
In COSO internal control framework, (COSO,
2013), there are three control objectives such as (1)
operations objectives; (2) reporting objectives; and
(3) compliance objectives. To fulfil those objectives,
there are five components of internal control which
are (1) control environment; (2) risk assessment; (3)
control activities; (4) information and
communication; and (5) monitoring activities. Each
of those components has principles that supposed to
be fulfilled in order to maintain adequate internal
control. Control environment, was supported by
organizational culture which solely determined by
behaviour expectations. Organizational culture
reflects leadership as well as management
philosophy and style (Schein, 2010; Bass, et al.,
1993; Covin, et al., 1988).
Javanese perspectives varies from language and
art to way of life and philosophies. Javanese culture
has strong influence in the way of life of Indonesian
people (Magnis-Suseno, 1997). It is undoubtfully
related to religious life where Javanese maintain
social harmony. Social harmony is built through two
basic principles which are conflict avoidance and
respect.
Conflict avoidance relates to the concept of
rukun which can be interpreted as harmony. In the
harmony, it has cooperation, mutual acceptance,
calm and unity (Magnis-Suseno, 1997). The concept
of rukun also shows collectivism among Javanese.
Respect in Javanese is implied in the daily life
through manners and language. Language as a
product of culture for Javanese consist of several
levels. It guides Javanese to awareness of their
position and responsibilities. It also symbolizes
social status.
Both of those concepts bring another concept
called gotong royong and musyawarah. While
Javanese appreciate collectivism, “gotong royong”
concept shows how individuality must be left
behind.
3 RESEARCH METHODS
This research was conducted from July to November
2017. Data were collected through observation,
documentation, and interviews. It works involved
interviewing people works for GKJ Wiladeg. We
interview the chairman of assembly, treasurer, field
coordinator, commission, and another stakeholder.
All interview was conducted in Indonesian and
Javanese language.
Researcher was also involving himself in the
church’s activity to understand the perspectives
better. Javanese Christian Churches perspectives
data drawn from document owned by the church.
The information is also published through website
owned by association of Javanese Christian
Churches (Sinode GKJ). Information gathered were
ensured by interview to assure coherence
interpretation among researcher and Javanese
Christian Churches followers. This research focused
on cash revenue and cash disbursement.
Internal control in GKJ Wiladeg was identified
through observation and documentation of daily
activities. Church assemblies were interviewed to
identify internal control principles which cannot be
obtained through observation and documentation.
Influence of Javanese Christian church perspective
to the internal control implemented were identified
through this stage of research. The last step was
comparing internal control implemented by GKJ
Wiladeg and COSO Internal Control framework.
Javanese help each other to finish the duties.
Similar with “gotong royong”, Javanese prefer
dialogue in problem solving which commonly called
“musyawarah”.
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
304

4 BACKGROUNDS OF GKJ
WILADEG AND JAVANESE
CHRISTIAN CHURCH
PERSPECTIVES
As stated in Christian Churches of Java’s Website,
Javanese Christian Churches history started by nine
Javanese who worked for Mrs. Christina Petronela
Philips Steven. They were pioneer of Java Christian
Church. One of those pioneers was Kyai Sadrach
who was right-hand man of Mrs. Christina
Petronella Philips Steven. Kyai Sadrach believed
that Javanese culture can be implemented in every
religious aspect of Christianity. Some of Javanese
perspectives were rapal doa, slametan, and other
local wisdom. This believe drove Kyai Sadrach to
build independent Javanese Christian that free from
Dutch Zending (Partonadi, 2001). Further Javanese
Christian community established a sinode, a
congregation of Javanese Christian, called
Pasamoean Gereformeerd Djawi Tengah.
Javanese Christian Church is locally mentioned
as GKJ (Gereja Kristen Jawa) has a logo. The logo
combined two elements which are Christianity and
Javanese. Javanese elements represents the
independence of GKJ in term of theology. GKJ has
its own procedure and governance as well as the
principal teachings of the church.
GKJ Wiladeg was formerly part of GKJ
Wonosari one of church in Gunungkidul class. It is
located in Jl. Wonosari-Karangmojo Km. 6,
Wiladeg, Karangmojo, Gunungkidul, Yogyakarta. It
was started by Ki Mangun Prawiro who was a true
believer of Kejawen. Due to his serious illness, he
learned about Christ from Christian songs and
stories told by evangelist. Since the establishment,
GKJ Wiladeg still preserved Javanese culture.
The principal teaching of GKJ Wiladeg is similar
with other Javanese Christian Churches. Since the
main principles derived from the Bible, Javanese
Christian Churches have differences from other type
of Christian Churches. One variation mentioned by
priest of GKJ Wiladeg was baptism. There are three
methods of baptism such as immersion, affusion,
and aspersion.
“Some Christian Churches approves immersion
as the only valid methods. Javanese Christian
Churches acknowledges the three methods.”
GKJ Wiladeg’s priest also explains some
uniqueness possessed by common GKJ. As
mentioned by its title Gereja Kristen Jawa (GKJ),
Javanese Christian Churches are close with Javanese
culture which is full of symbolization. First, GKJ
Wiladeg holds church services in Javanese language.
Second, members of GKJ wear Javanese traditional
costume for special events. Third, GKJ Wiladeg has
a concept related with strong Kejawen named
unduh-unduh. Fourth, GKJ Wiladeg adopts Javanese
concept gotong-royong in organizing church’s life.
Five, during the election of organization, GKJ uses
Javanese concept of musyawarah.
Javanese language used in church services
represents respect of Javanese. It symbolizes
devotion to God when the higher level of language is
used in the ceremony. On the other hand, the use of
traditional costume reminds Javanese on their root of
tradition.
Concept of unduh-unduh was combination of
Bible and Javanese philosophy. While in the Bible
represent God blessing, Javanese concept of
gunungan was believed as gratitude expression, as
mentioned by priest of GKJ Wiladeg
“…concept of unduh-unduh was taken from the
Bible, it was taken from the Old Testament when
God blessed Israel, …those concepts was
combined to the Javanese concept which was
gunungan which Javanese believe as an
expression of gratitude to the One Almighty
God”
The nature of Javanese is communality which
support concept of gotong royong. This concept
means cooperation and help each other as a way of
life in GKJ Wiladeg.
“Javanese culture in addition to Javanese custom
mentioned before, we also believe in gotong
royong, concept of togetherness as a nature of
Javanese which become soul of GKJ parish”
In this point, GKJ Wiladeg’s assembly are
elected. Every member of GKJ Wiladeg has similar
right to be elected. This is the evidence of equality
which shared by spirit of togetherness and help each
other.
Organization structure of GKJ Wiladeg consists
of two broad layers, first is daily executive board
which known as Majelis Pelaksana Harian (MPH)
and division coordinator. Part of MPH are Head of
MPH, secretaries, and treasurers. There are four
division coordinators. The divisions are worship
division, stewardship division, member development
division, and testimony of service. MPH and
division are responsible for the cash revenue and
disbursement of GKJ Wiladeg.
The Perspective of Javanese Christian Church on the Implementation of Internal Controls in GKJ Wiladeg
305

5 INTERNAL CONTROL IN GKJ
WILADEG AND COSO
The revenue of GKJ Wiladeg comes from internal
and external parties. Member as internal party of the
church give their money as a symbol of gratitude for
God’s blessing. Recently, members’ contribution is
divided into six categories which are (1) weekly
offerings; (2) development offerings; (3) gratitude
offerings; (4) tithe; and (5) holiday and celebration
offerings. External revenue was from (1) Ministry of
Religious Affair; (2) village funds; and (2) donation.
Document in cash revenue of GKJ Wiladeg are
(1) cash receipt; (2) recapitulation of offerings; and
(3) monthly offerings cards. Cash revenue were
recorded to cashbook and Microsoft excel file.
Cash disbursement in GKJ Wiladeg was divided
into two categories. First category is regular
expenses and the other category is non-regular
expenses. Regular expenses are living costs of
minister of the church, contribution to association of
GKJ (Sinode) and operational expenses. Non-regular
expense covers activities planned in the budget and
incidental expense. GKJ Wiladeg equipped the
disbursement activities with documents such as (1)
cash expenditures; (2) living cost slip; (3) activities’
proposal; (4) deed of trial; and (5) churches’ revenue
and expenditure budget. Cash disbursement were
recorded to cashbook and Microsoft excel file.
5.1 Control environment
GKJ Wiladeg shows commitment on integrity and
ethics. As a religious organization, guidance is
derived from the Bible especially supported by Ten
Commandment as mentioned in Exodus 20:1-17 and
Matthew 22: 37-40. Integrity also related to
leadership value which can be symbolized by
Shepperd as taught by Jesus and mentioned in John
21. Therefore, members of GKJ especially members
who are in charge in the daily operations and
activities are clearly uphold the values of honesty,
openness, accountability, and humility. In addition,
Javanese value of gotong royong supports them to
serve others. This concept is different with one
principle in control environment of COSO. GKJ
Wiladeg doesn’t have independent monitoring
board. Reporting activities and financial
management in GKJ Wiladeg are reported to
presbytery through church assembly after the report
is examined by MPH. However, monitoring activity
is performed by stakeholder of GKJ Wiladeg as
mentioned by Pnt. Ismartono.
“After presbytery receive written report then it
will be distributed to GKJ members in each
region. Hence, monitoring is done by presbytery
and all members of GKJ Wiladeg”
As a religious organization, there is limitation on
the implementation of regular internal control. GKJ
Wiladeg never do performance evaluation for its
MPH and division. All personnel work based on
honesty and sincerity to serve. The internal control is
mostly based on trust of members.
5.2 Risk assessment
Religious organization does not mean that it will be
free from risk. GKJ Wiladeg prepare budget revenue
and expenditure plan or known as Rancangan
Anggaran Pendapatan dan Belanja Gereja
(RAPBG). Reports for internal purpose are
performed by treasurer through monthly church
assembly. Reports on external purpose are
complying external parties’ guidance. Another
routine report is delivered annually to Gunungkidul
class.
GKJ Wiladeg as a religious organization has no
strict regulation on fraud. If a person proofed to
commit fraud, presbytery would help him/her to
realize his/her faults.
5.3 Control activities
Offerings received from the church’s member is
counted by responsible team and recorded in
offerings book before its given to treasurer.
Treasurer will recount the money and record it to the
cash book. The result will be announced to the
member in the following week. For the monthly
offering, second treasure will be in charge on the
counting. First treasurer will record it in the cash
book.
In term of cash disbursement, division in charge
could get funding as mentioned in the budgetary
plan. They would get cash disbursement document.
For incidental expenditure which has not been
planned in the budget, the treasurer would need
authorization from church assembly.
GKJ Wiladeg develops control activities through
development of accounting systems. GKJ Wiladeg
adopts accounting from governmental sector. GKJ
Wiladeg uses double entry records.
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
306

5.4 Information and communication
As mentioned before, GKJ Wiladeg reports revenue
and expenditure to the internal parties through
church assembly. GKJ Wiladeg has identified
information needs in the reporting process. Pnt.
Ismartono underlined:
“Expenditure is reported twice. First is monthly
report in church assembly where first and second
treasurer report not only revenue but also
expense and then accumulated for a year. We
share those information to members of GKJ in a
special church assembly in order to inform them
revenue and expense in a year”
5.5 Monitoring activities
Evaluation is conducted monthly and annually.
Presbytery discuss monthly changes through
assembly. Assembly will produce policy as
mentioned by Pnt. Muryati:
“In the church assembly, we will know the
position of cash then we can make decision. For
example, current month revenue is below the
budget planned, GKJ Wiladeg could reduce
activities which need bigger fund.”
6 CONCLUSIONS
Religious organizations have different characteristic
compared to profit organization. In religious
organization, voluntary is taking place in the service.
In GKJ Wiladeg, Javanese value enrich Christian
value and build the new spirit. GKJ Wiladeg
combines Javanese value in Christian principles
resulting new perspectives. In GKJ Wiladeg the
most important perspectives of Javanese culture are
rukun, respect, gotong royong, and musyawarah.
Those perspectives supports principles from the
Bible and become Javanese Christian Church
perspectives of GKJ Wiladeg.
Cash revenue and cash disbursement procedures
of GKJ Wiladeg has been identified. Internal control
of GKJ Wiladeg has been compared to COSO
Internal Control-Integrated Framework. Although
COSO could not totally be implemented due to the
nature of religious organization, GKJ Wiladeg has
substitute method in control activities derived from
Javanese Christian Churches perspectives mentioned
before especially persepectives of musyawarah and
gotong royong. This research will help development
of internal control model in religious organization.
While it is difficult for religious organization to
implement rigid internal control standards, religious
and cultural values can still be used to bring
guidance to the religious organizations members.
Due to the limited resources, intervew to
members of GKJ Wiladeg has not been conducted.
Since this research focusing on GKJ Wiladeg,
further research is expected to broaden the subject.
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