DOI: 10.36347/sjebm.2022.v09i01.002

Pages: 6-13

The purpose of this research is to examine more deeply about the accountability of the church in the offering of tithe at the Lumajang GKJW Church. This research is a qualitative research with a phenomenological approach. Qualitative research is research that intends to understand the phenomenon of what is experienced by the research subject. The results of the analysis found that there were ten dimensions of accountability meaning by the Lumajang GKJW Church Congregation, namely: accountability for tithe offerings as belonging to God, accountability for tithe offerings as an acknowledgment that God is the source of blessings, accountability for tithe offerings as a sign of gratitude and thanks, accountability for tithe offerings as a command. God, accountability for tithe offerings as a form of honesty and obedience to God's commands, accountability for tithe offerings as a sign of love and generosity, accountability for tithe offerings as a sign of faith and trust, accountability for tithe offerings as a responsibility to the church, accountability for tithe offerings as a social responsibility, accountability for offerings tithing as a form of belief in the church. The results of the meaning of the practice of accountability for tithe offerings are interpreted differently in the organization of the Lumajang GKJW Church.