P-07 COVID-19 Pandemic Impact on Church Cash Inflows in Ghana as Moderated by

Buller Hall Hallways

The coronavirus (COVID-19) pandemic has negatively and positively impacted all sectors of world economies since its inception in the early 2020s. Profit and not-for-profit institutions have had their levels of effects as a result of the worldwide crises. Lockdown measures imposed by governments around the world to curb the spread of the virus had various repercussions on various activities, including churches. Effects of the pandemic on businesses, education, agriculture, and tourism, among others, have received massive highlights in literature. Given this phenomenon, this study sought to ascertain the impact of COVID-19 on church cash inflows. The study used a quantitative research approach. The research instrument consisted of a self-constructed questionnaire with the variable COVID-19 Pandemic Cronbach alpha of 0.710 and secondary data for cash inflows. The study made use of a descriptive correlational design. Data collected from Unions and Conferences of the Seventh-day Adventist Church in Ghana were statistically analyzed. Results showed a positive significant impact of COVID-19 on church cash inflows. There was a significant moderating effect of location profile on church cash inflows during the pandemic. The findings have implications for the diversification of income sources through church projects to achieve stable to moderate cash inflows in the events of unpredictable new normal. This study concludes that the longevity of the pandemic will continually cause church cash inflows to decline.