Percepción de la Gestión de Tesorería en las Iglesias Confesionales de la Región Puno, Perú
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 res...
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2025
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| _version_ | 1881508837830164480 |
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| author | Quispe Tilca, Yuly Katherine Velásquez Camala, Benito Moreno Leyva, Nelly Rosario |
| author_browse | Moreno Leyva, Nelly Rosario Quispe Tilca, Yuly Katherine Velásquez Camala, Benito |
| author_facet | Quispe Tilca, Yuly Katherine Velásquez Camala, Benito Moreno Leyva, Nelly Rosario |
| author_sort | Quispe Tilca, Yuly Katherine |
| collection | Producción científica |
| description | 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. |
| format | Article |
| id | oai:cris.upeu.edu.pe:20.500.15037/1078 |
| institution | UPeU |
| language | Spanish |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
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| spelling | oai:cris.upeu.edu.pe:20.500.15037/10782026-11-02T22:34:15ZPercepción de la Gestión de Tesorería en las Iglesias Confesionales de la Región Puno, PerúQuispe Tilca, Yuly KatherineVelásquez Camala, BenitoMoreno Leyva, Nelly RosarioDiezmogestióniglesiaofrendatesoreríaTithemanagementchurchofferingtreasuryTreasury 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.Articlehttps://revistas.unac.edu.co/ojs/index.php/unaciencia/article/download/828/437https://doi.org/10.35997/unaciencia.v18i34.82810.35997/unaciencia.v18i34.828https://hdl.handle.net/20.500.15037/1078W4411509475esUnaciencia Revista de Estudios e Investigaciones2027-39162711-03032025-06-212026-06-13T09:45:32Z2026-06-13T09:45:32Z |
| spellingShingle | Diezmo gestión iglesia ofrenda tesorería Tithe management church offering treasury Quispe Tilca, Yuly Katherine Velásquez Camala, Benito Moreno Leyva, Nelly Rosario Percepción de la Gestión de Tesorería en las Iglesias Confesionales de la Región Puno, Perú |
| title | Percepción de la Gestión de Tesorería en las Iglesias Confesionales de la Región Puno, Perú |
| title_full | Percepción de la Gestión de Tesorería en las Iglesias Confesionales de la Región Puno, Perú |
| title_fullStr | Percepción de la Gestión de Tesorería en las Iglesias Confesionales de la Región Puno, Perú |
| title_full_unstemmed | Percepción de la Gestión de Tesorería en las Iglesias Confesionales de la Región Puno, Perú |
| title_short | Percepción de la Gestión de Tesorería en las Iglesias Confesionales de la Región Puno, Perú |
| title_sort | percepcion de la gestion de tesoreria en las iglesias confesionales de la region puno peru |
| topic | Diezmo gestión iglesia ofrenda tesorería Tithe management church offering treasury |
| topic_facet | Diezmo gestión iglesia ofrenda tesorería Tithe management church offering treasury |
| url | https://revistas.unac.edu.co/ojs/index.php/unaciencia/article/download/828/437 https://doi.org/10.35997/unaciencia.v18i34.828 https://hdl.handle.net/20.500.15037/1078 |
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