Mycel Adeline, . (2026) KESETARAAN DALAM PENGHIBURAN KEDUKAAN: Studi Etnometodologi Atas Pengelolaan Uang Duka Gereja Dalam Perspektif ISAK 35. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is a qualitative research project aimed at examining the practices of managing bereavement funds within the HKBP Bumi Anggrek Lily Programme, which reflect equality in the provision of bereavement support from the perspective of ISAK 35. The study was conducted within the HKBP Bumi Anggrek church community, with the pastor, programme administrators and church members receiving the assistance serving as informants for this research. The research data were obtained through in-depth interviews with informants and the examination of documents relating to the financial management of the Lily Programme’s bereavement fund. This study employed an ethnomethodological approach comprising four stages of analysis: indexicality, reflexivity, contextual action, and common-sense knowledge. The results show that the decision to provide the same amount of financial assistance to every bereaved family is not based on the recipient family’s economic circumstances, but rather as a form of equality in the provision of church services. The Lily Programme is understood as a form of diaconal ministry that not only provides financial assistance, but also conveys the church’s love, comfort, hope and care to bereaved families. The support provided is aimed at helping bereaved families meet their needs during the funeral proceedings, such as purchasing a coffin and hiring an ambulance. The accountability built into this programme encompasses a horizontal dimension towards the congregation and the church, as well as a vertical dimension towards God as the moral foundation of the ministry.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112118] [Pembimbing: Yongky Rangga Yuda Nugraha] [Penguji 1: Praptiningsih] [Ketua Penguji: Danang Mintoyuwono] |
| Uncontrolled Keywords: | Funeral Gift, Church Accounting, Equality, ISAK 35, Ethnomethodology |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | MYCEL ADELINE |
| Date Deposited: | 01 Sep 2026 03:23 |
| Last Modified: | 01 Sep 2026 03:23 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50853 |
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