Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data

2021 ◽  
Author(s):  
Zamil S. Alzamil ◽  
Deniz Appelbaum ◽  
William Glasgall ◽  
Miklos A. Vasarhelyi
Keyword(s):  
Cluster Analysis ◽  
Data Analytics ◽  
Design Science ◽  
Science Research ◽  
Financial Statements ◽  
Financial Reports ◽  
For Profit ◽  
Not For Profit ◽  
Research Initiative ◽  
Survey Results

ABSTRACT: Since data analytics enables data exploration and the uncovering of hidden relationships, in this study we use cluster analysis to gain more insight into governmental data and financial reports. This research initiative is performed using the Design Science Research (DSR) methodology, where we develop and apply an appropriate artifact. We apply our artifact to two different datasets: the first uses the U.S. states’ financial statements, and the second utilizes survey results from the Volcker Alliance about states’ budgeting performance. In both applications, we demonstrate how clustering may be used on governmental data to gain new insights about financial statements and budgeting. This study contributes to the literature in two ways: First, the two applications bring advanced data mining techniques into the not-for-profit domain; and second, the results provide guidance for auditors, academics, regulators, and practitioners to use clustering to gain more insights.

scholarly journals PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI

2020 ◽  
Vol 15 (2) ◽  
pp. 113-132
Author(s):  
Sukma Diviana ◽  
Rangga Putra Ananto ◽  
Wiwik Andriani ◽  
Roni Putra ◽  
Armel Yentifa ◽  
...  
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
For Profit ◽  
Financial Position ◽  
Not For Profit

Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.

Animal Spirits or Engaging Spirits?

2017 ◽  
pp. 223-250 ◽  
Author(s):  
Angela Besana
Keyword(s):  
Cluster Analysis ◽  
Welfare State ◽  
Social Economy ◽  
Public Welfare ◽  
Accounting Data ◽  
The Public ◽  
For Profit ◽  
Not For Profit ◽  
The Social

After having discussed the contemporary importance of the not-for-profit and social economy, the chapter builds on a cluster analysis of performances and roles of grant-making foundations, who are the essential node of the cooperation and coopetitiveness, today. This chapter aims to present worldwide grant-making foundations for their performances and profiling according to the latest accounting data and mission reports, which collect results of their projects according to the classification of pure grant-making, networking, leadership, partnership and pooling. With this in mind, the chapter adopts a typical approach of cluster analysis of industrial organization. The cluster analysis emphasizes the profiling of the sample and it allows to separate groups with significant features. The main focus remains on the issues of the finance of the social economy, when the Public Welfare State is too much indebted. Complementary and substitute roles of the Private Welfare State can emerge for the support the not-for-profit economy.

scholarly journals The vocational potential of anthropology: teaching organisational research through practitioner archives

Journal ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 10
Author(s):  
Elizabeth Cory-Pearce
Keyword(s):  
Social Science ◽  
Social Science Research ◽  
Science Research ◽  
Potential Utility ◽  
Human Relations ◽  
Formal Operation ◽  
For Profit ◽  
Not For Profit ◽  
Ethnographic Approach ◽  
Organisational Research

In this article we posit the potential utility of a practitioner archive as data for teaching those studying anthropology to understand and perhaps also to practice organisational research and consultancy ethnographically. We address both the value and challenges of taking a purposively ethnographic approach to organisational work, as these both reflect and may also inform the values and challenges of teaching ethnographically more generally within anthropology programmes. The Tavistock Institute of Human Relations is a not-for-profit social science research and organisational consultancy of charitable status, based in London and in formal operation since 1947. Drawing on archived historical projects of the Institute, we illustrate and explore how a distinctively ethnographic approach to action-orientated research (research undertaken in and with client organisations, which is put into action by implementing changes which are designed to address the organisation’s needs) was achieved in a context of market and other constraints.  

Building social media-based knowledge ecosystems for enhancing business resilience through mass collaboration

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ji Yu ◽  
David J. Pauleen ◽  
Nazim Taskin ◽  
Hamed Jafarzadeh
Keyword(s):  
Social Media ◽  
Knowledge Creation ◽  
Data Analytics ◽  
Design Science ◽  
Science Research ◽  
Content Type ◽  
Health Events ◽  
Innovation Research ◽  
Mass Collaboration ◽  
New Business

Purpose The outbreak of COVID-19 is one of the most serious health events in recent times. In the business landscape, its effects may be more detrimental to micro-, small- and medium-sized enterprises (MSMEs) because they tend to have limited financial and human resources to manage the challenges caused by COVID-19. To help MSMEs enhance their resilience, this paper aims to discuss how they can leverage mass collaboration to build social media-based knowledge ecosystems to manage interactions among internal and external stakeholders for knowledge creation and innovation. Design/methodology/approach The paper proposes a model for MSMEs to build an online knowledge ecosystem and a standalone text analytics tool to use the advanced data analytics, e.g. topic modeling, to analyze and aggregate collective insights. Design science research methodology is used to develop the model and the tool. Findings Through mass collaboration using social media and advanced data analytics technology, MSMEs can generate new business ideas, leading to enhanced resilience to meet the challenges caused by COVID-19 or other unexpected or extraordinary circumstances, such as natural disasters and financial crises. Originality/value To the best of authors’ knowledge, this paper is one of the first papers in social media adoption for knowledge creation and innovation research, providing detailed approaches for MSMEs to build a knowledge ecosystem on social media and to use advanced data analytics to mine the meaning of the generated data.

scholarly journals Design Science Research: Evaluation in the Lens of Big Data Analytics

Systems ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 27 ◽  
Author(s):  
Ahmed Elragal ◽  
Moutaz Haddara
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Design Research ◽  
Research Evaluation ◽  
Design Science ◽  
Big Data Analytics ◽  
Science Research ◽  
Design Science Research ◽  
Evaluation Phase ◽  
New Type

Given the different types of artifacts and their various evaluation methods, one of the main challenges faced by researchers in design science research (DSR) is choosing suitable and efficient methods during the artifact evaluation phase. With the emergence of big data analytics, data scientists conducting DSR are also challenged with identifying suitable evaluation mechanisms for their data products. Hence, this conceptual research paper is set out to address the following questions. Does big data analytics impact how evaluation in DSR is conducted? If so, does it lead to a new type of evaluation or a new genre of DSR? We conclude by arguing that big data analytics should influence how evaluation is conducted, but it does not lead to the creation of a new genre of design research.

scholarly journals Clearing up uncertainties in graduate programs candidate selection using a data science approach

2020 ◽  
Author(s):  
Evaldo B. Costa ◽  
Giselle Raposo ◽  
Jose B. Da S. Filho ◽  
Luiz Paulo Carvalho ◽  
Wander Dos S. Vasconcellos ◽  
...  
Keyword(s):  
Data Analytics ◽  
Data Science ◽  
Design Science ◽  
Graduate Programs ◽  
Science Research ◽  
Candidate Selection ◽  
Student Body ◽  
External Variable ◽  
Design Science Research Methodology ◽  
Selection Of

Brazilian Graduate Programs are evaluated by a specific foundation, CAPES. This evaluation qualifies the respective program with a grade, and this directly influences the permissions and funds assigned to this program, such as having a doctorate level, grading 4 or higher. One of the indicators is the student body, as an external variable outside the control of the program. Based on the Design Science Research methodology, we present a research on the construction of an artifact that clears up the selection of candidates for the programs, categorizing them according to the profiles of previous students, based on descriptive statistics and data analytics.

scholarly journals Perancangan E-Kuisioner menggunakan CodeIgniter dan React-Js sebagai Tools Pendukung Penelitian

2019 ◽  
Vol 3 (2) ◽  
pp. 337
Author(s):  
Ismail Ismail ◽  
Fauzan Putraga AlBahri
Keyword(s):  
Research Method ◽  
Design Science ◽  
Science Research ◽  
Design Science Research ◽  
End Users ◽  
Research Data ◽  
Implementation Evaluation ◽  
Usability Problems ◽  
Survey Results ◽  
Online Sources

The development of questionnaires that can capture usability problems in each case is expected to be more effective and efficient. At present, the use of e-questionnaires has evolved with the use of technologies such as the emergence of monkey surveys, type forms, google forms, Zoho surveys, and gizmo surveys that can be used to facilitate the work of creating, distributing and retrieving survey feedback online. This research tries to build an e-questionnaire model using Codeigniter and react-js which can be used as an alternative while prioritizing the appearance of end-users by adopting the Google form service but having features by being able to add questions in the form of multimedia and also being able to disseminate information on survey results with the concept of sharing datasets to various digital online sources. The methodology used in the research to be carried out is the DSRM (Design Science Research Method) method and at the research, the stage consists of; problem identification, defining objects and solutions, design and development, implementation, evaluation, and conclusion. This research resulted in an e-questionnaire application that can be used as an alternative while prioritizing the appearance of end-users by adopting the Google form service but has features that can add questions in the form of multimedia and can also disseminate survey results with the concept of sharing datasets to various digital sources. online with the use of the Codelnigter and React-Js framework can improve effective appearance while maintaining system security. It is hoped that the e-questionnaire can increase the distribution of research data in the form of electronic datasets and can be fully used as a reference for researchers in Indonesia, especially AMIK Indonesia.

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