Assessing the effects of learning organization characteristics in Korean non-profit organizations: Focusing on the association with perceived financial performance and employee satisfaction

National Amil Zakah Board has a big responsibility to hold the trust of government and society to zakah management in Indonesia. The problem is how the financial performance of National Amil Zakah Agency? This study aims to assess the financial performance of zakah institutions by using financial performance measurement ratio model from Ritchie & Kolodinsky (2003) research for non-profit organizations. The object used in this research is the financial report of Badan Amil Zakat Nasional (BAZNAS) during the period 2004 to 2013. The components of the ratio used are five ratio of Ritchie & Kolodinsky model. Based on Ritchie & Kolodinsky ratios, these five ratios show BAZNAS's financial performance over the last decade well expressed.

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Employee Satisfaction and Performance as Intervening Variables of Learning Organization on Financial Performance

Procedia - Social and Behavioral Sciences ◽

10.1016/j.sbspro.2015.11.081 ◽

2015 ◽

Vol 211 ◽

pp. 619-628 ◽

Cited By ~ 5

Author(s):

Saarce Elsye Hatane

Keyword(s):

Financial Performance ◽

Learning Organization ◽

Employee Satisfaction ◽

And Performance ◽

Intervening Variables

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ANALYSIS OF ACTIVITIES OF NON-PROFIT ORGANIZATIONS: METHODOLOGICAL ASPECT

Economic Analysis ◽

10.35774/econa2018.04.050 ◽

2018 ◽

pp. 50-58

Author(s):

Alona Khmelyuk ◽

Olena Lomonos ◽

Tetiana Fabrychenko

Keyword(s):

Public Sector ◽

Financial Performance ◽

Complex Analysis ◽

System Analysis ◽

Information Support ◽

Non Profit ◽

Non Profit Organizations ◽

Analysis Of Dynamics ◽

The Impact

Introduction. The peculiarities of the functioning of non-profit organizations in Ukraine are identified. The accounting and information support of the analysis of the activity of public sector entities is considered. It is established that the reformation of accounting of public sector entities related to the introduction of the NP (C) BODS from January 1, 2017 requires a comprehensive analysis of the activities of budgetary institutions. It is noted that the analysis of the activity of a budgetary institution will provide full information about the real economic situation of the organization, reveal unused agricultural reserves for further development and ensure more efficient use of targeted state allocations. The object of research is the Main Department of Statistics in the Dnipropetrovsk region. The priori analysis of dynamic changes in cash inflows by type of income is carried out. It is proven that the use of only absolute indicators to estimate the dynamics of revenues is inappropriate. It is noted that the increase in the dynamics of cash inflows to a budgetary institution can testify only to the impact of inflationary processes. It is proposed to analyse the results of the organization's activities in a phased manner: analysis of dynamics and structure; analysis of the actual expenditures of the organization; assessment of the financial performance and determination of the size of the deficit or cash surplus. The algorithm of the complex analysis of the receipts of funds, incomes and expenditures of the budgetary institution is developed. It is established that the analysis of incomes and expenditures and financial results of a budget institution's activity is a necessary component of effective management of a public sector entity. Purpose. The article aims to evaluate the accounting and information support of the analysis of the activities of the public sector entities and to develop the stages of the analysis of the activity of the budget institution of the Main Department of Statistics in the Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, table and graphical methods, dynamic series have been used in this research. Results. The theoretical synthesis and practical recommendations on the methodological aspects of the activities of non-profit organizations through the analysis of dynamics and the structure of cash flow; actual expenses of the organization; assessment of financial performance and determination of the size of the deficit or cash surplus have become the result of the research.

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Comparison of Selected Subjects of the Non-profit Sector in the Conditions of the Slovak Republic

SHS Web of Conferences ◽

10.1051/shsconf/20219101023 ◽

2021 ◽

Vol 91 ◽

pp. 01023

Author(s):

Zuzana Rosnerova ◽

Dagmar Hraskova

Keyword(s):

Financial Performance ◽

National Economy ◽

Slovak Republic ◽

Living Standards ◽

The Other ◽

General Interest ◽

Financial Instrument ◽

Non Profit ◽

Services Of General Interest ◽

Non Profit Organizations

Non-profit organizations are a specific type of entities in the national economy that significantly helps to improve the living standards of the country’s population. The article focuses on the financial performance of entities in the non-profit sector of the Slovak Republic depending on the financial instrument of tax allocation, taking into account the time factor during which the entities operate in the non-profit sector. The aim of the article is to analyse the financial performance of non-profit organizations providing services of general interest and foundations with the subsequent specification of the results of the issue. We work with the hypothesis that in terms of financial performance, foundations will perform better compared to non-profit organizations. Segmentation, comparison and descriptive methods were used in the solved issue. Only in one of the analysed groups did we come to the result that the non-profit organization was able to obtain more funds than the foundation through the tax allocation tool in 2019. In the case of the other groups analysed, foundations were more financially efficient, whose performance significantly exceeded that of non-profit organizations. In terms of market life, based on the analysis, the most efficient organizations were organizations with a market life of 1-5 years and with a longer market life, their financial performance decreased. In the case of foundations, we found that the highest performance is achieved by foundations with a market existence of 15 - 20 years. We can therefore state that the established hypothesis was only partially confirmed, although in most cases foundations were more financially efficient.

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Kinerja Keuangan dan Manajemen Wakaf Sabilillah Malang

e-Journal Ekonomi Bisnis dan Akuntansi ◽

10.19184/ejeba.v7i2.19155 ◽

2020 ◽

Vol 7 (2) ◽

pp. 136

Author(s):

Wahyu Kharismaputri ◽

Ulfi Kartika Oktaviana

Keyword(s):

Data Collection ◽

Qualitative Methods ◽

Financial Performance ◽

Financial Ratios ◽

Property Management ◽

Non Profit ◽

Maximum Extent ◽

Library Studies ◽

Non Profit Organizations

Improving performance is critical in every organization including waqf institutions. Assessing performance can be useful to indicate whether they have been effective and efficient in managing waqf assets. In the context of non-profit organizations such as waqf institutions that aim to prosper the community still do not realize the importance of assessing performance. Waqf management is indispensable for the usefulness of waqf assets. Waqf will provide benefits for ummah if managed professionally. Nadzir is obliged to manage and develop waqf property in accordance with its purpose, function, and provision. This research uses qualitative methods with a deksriptif approach, which aims to know the financial performance and management of waqf in Sabilillah Mosque Malang. Data collection is done by means of interviews, observations, and library studies. The results showed that financial performance is quite good because it meets the criteria of the seven financial ratios. Waqf management in Sabilillah is also well organized according to their respective jobdisks. In waqf management in Sabilillah mosque use the principles of al-amin (siddiq, amanah, tabliq, and fathanah). nature of waqf property management has obstacles such as nadzir who are still passive in overseeing the management of waqf, but everything is implemented to the maximum extent possible and planned to give the same understanding to the waqf manager at Sabilillah mosque.

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