Persepsi Anggota Gereja Atas Pengendalian Internal

This study aims at analyzing differences in perceptions of church members (pastors, treasurers, and congregations) on internal control and the relationship between the amount of offerings and the church’s perception of internal control. Respondents come from Protestant Christian churches in particular which are the supporting synods of Duta Wacana Christian University, Yogyakarta. They consist of 31 congregations with 92 people as respondents. The result of Kruskal Wallis statistic test shows that there is no difference of perception among the three members of the church about internal control. The Pearson correlation test results between the amount of offerings and the church member’s perception of financial control is positive, but very low. The development of the amount of offerings is followed by internal control, albeit at low levels