Village Accounting Reconstruction Methodology Based on the Kingdom of God

  • Ivana Nina Esterlin Barus Universitas 17 Agustus Samarinda, Indonesia
Keywords: Martin Luther, Kingdom of God, Accounting for village, New life


his article aims to develop a research methodology in the field of village accounting that is religious and spiritual in nature to redirect village accounting practice to its holiness and  religiousity simultaneously. The construction of a refined village accounting methodology was carried out through a study of the financial management of the Kingdom of God according to the Church Reform Leader, Martin Luther and historical analysis on the practice of  village accounting. The result is a village accounting research methodology with religious and spiritual principles of the Kingdom of God. New Life as a methodology that will be constructed to restore the purity of village accounting, clearly rejects the impure, as a powerful way to improve the financial management system  for a better governance.  Village accounting based on the kingdom of God is based on the loyal principle: to organize, to receive, and to faithfully sow.  In practice, this principle will be able to realize the ideals of the Indonesian people to break free from the confine of capitalism and neoliberalism.


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How to Cite
Barus, I. N. E. (2021). Village Accounting Reconstruction Methodology Based on the Kingdom of God. International Journal of Religious and Cultural Studies, 3(2), 145-154.