ABSTRACT
As a nonprofit organization driven by voluntary motives, churches often neglect the importance of internal control in their activities. Previous articles, however, emphasizes the importance of internal control for churches. In this article, the author conducts a descriptive analysis of internal control practice of five churches in Salatiga city that represent five major denominations in Christianity: Protestanism (GKI), Catholicism, Baptist, Pentecostalism, and Advent.After conducting interview with persons in charge of financial matters in the churches, the author finds that churches already used computers (although some still in limited use) for financial administration. The use of budgeting process is also common, especially for expenditures. The churches have various practice of controlling money from their members, however. Finally, the churches have their financial reports audited (in broadest sense) and announced to their members.