Evaluasi Kinerja Organisasi Nirlaba (Studi Kasus Gereja Bethel Indonesia Citra 1)

Jeremy Kevin, Rosmita Rasyid


This case study aims to understand the Evaluation of Management Control Systems in Nonprofits (A Case Study Indonesian Bethel Church of Citra 1). This case study material consisted of budgetary processes including planning, implementation, measurement and evaluation, and reporting. Besides, this case study also illustrates the obstacles faced in the budgeting process. Results were analyzed by the method of data collection using qualitative descriptive paradigm. Phenomenological approach is used to describe a deep understanding of the budgeting process in GBI Citra Garden 1. The findings of this study indicate that in general the ideal budgeting has not been reached, although the workers and leaders understand the significance of Performance-Based Budgeting. There are some weakness in the budgeting process stages including planning, implementation, measurement and evaluation, and reporting. Lack of communication, computer application systems are already integrated, system of rewards and sanctions, and work ethic to be the causes of the existing problems.


Budgeting; Non Profit Organization; Planning & Control; Performance-Based Budgeting; Budgeting Process.

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DOI: http://dx.doi.org/10.24912/jpa.v3i1.11571


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