SUMMARY
This research was conducted to determine financial accountability at the Indonesian Christian Church (GKI) Merisi Indah and to analyze the internal controls that have been implemented at the Indonesian Christian Church (GKI) Merisi Indah. This research method uses qualitative research. This research was conducted at the Indonesian Christian Church (GKI) Merisi Indah, Bendul Merisi, Kec. Wonocolo, Surabaya, East Java. The results of this study are that some information from internal control and financial accountability has been published. Thus, from this information, studies can be made such as the suitability of the vision and mission with current technological developments, from internal controls that will already have the appropriate results. Information on internal control and accountability is very suitable to be used as the main study with the theme of church development. From the results of the analysis and the limitations of this study, the implications of this research are that some information on internal control and financial accountability has been published.