Percepción de la Gestión de Tesorería en las Iglesias Confesionales de la Región Puno, Perú
Author(s)
Yuly Katherine Quispe Tilca
Benito Velásquez Camala
Date Issued
21 de junio de 2025
Type
Article
Volume
18
Issue
34
Start Page
50
End Page
73
Abstract
Treasury management is vital in any organization, whether private or public, as it determines the financial budget needed to cover the expenses required by an institution. This research aims to analyze the perception of treasury management in confessional churches in the Puno Region in 2023. The research methodology is qualitative and phenomenological, focusing on the experiences of treasurers from various churches that are part of the Lake Titicaca Mission of the Seventh-day Adventist Church. The non-probabilistic sample consisted of 31 church treasurers, and the data collection instrument was the interview guide. The results indicate that standardized procedures for receiving and counting tithes and offerings, along with the rigorous use of accounting systems such as the Adventist Church Management System (ACMS), ensure accuracy and transparency. There are challenges such as the use of manual records; in several rural areas there is no internet connection, making real-time information difficult. The custody of funds is strengthened through bank deposits, as well as internal audits, although they express concern about the frequency of controls. The implementation of the use of technological tools does not apply to all churches, especially in rural areas. Recommendations include more effective communication about the distribution of funds, improving internal controls, technical support and training.