MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS: INTEGRASI SPIRITUALITAS PENTAKOSTAL DALAM GOOD CORPORATE GOVERNANCE GEREJA

Abstrak

This study aims to analyze the integration of Pentecostal spirituality into the implementation of Good Corporate Governance (GCG) to enhance transparency and accountability in churches. Employing a qualitative case study design, data were collected through interviews, observations, and document analysis from selected Pentecostal churches. The findings reveal three integration patterns: (1) spiritually exemplified leadership, (2) faith-based organizational procedures, and (3) participatory accountability mechanisms. The integration of spiritual values strengthens the internal motivation of church leaders and administrators to uphold transparency and accountability while enhancing congregational trust. This study highlights the significance of combining faith-based values and GCG principles to establish ethical, credible, and contextually relevant church governance.