Village Accounting Reconstruction Methodology Based on the Kingdom of God

Abstract

This 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.