PROBLEMATIKA PASCA DI TERAPKAN PERATURAN BUPATI NOMOR 02 TAHUN 2020 BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN BENGKALIS

Penelitian ini dilakukan untuk mengetahui problematika pasca diterapkan Peraturan Bupati Nomor 2 Tahun 2020 Baznas Kabupaten Bengkalis tentang Petunjuk Teknis Pelaksana Peraturan Daerah Kabupaten Bengkalis Nomor : 3 Tahun 2018. Penelitian ini menggunakan analisis rasio penelitian Ritchie & Kolodinsky untuk organisasi nirlaba. Objek yang digunakan dalam penelitian ini adalah Laporan Laporan Keuangan Badan Amil Zakat Nasional (BAZNAS) Kabupaten Bengkalis selama rentang periode 2018 sampai dengan 2020. Hasil penelitian dengan menggunakan rasio penelitian Ritchie & Kolodinsky yakni Rasio Kinerja Fiskal (Fiscal Performance), Rasio Dukungan Publik (Public Support) dan Rasio Efisiensi Penghimpunan Dana (Fundraising Efficiency) ini menunjukkan bahwa kinerja keuangan BAZNAS Kabupaten Bengkalis selama 3 (tiga) tahun terakhir dinyatakan seluruhnya Baik.

The Civil Society War: Fundraising Conflict Popularizes Financial Ratios and Uniform Accounting Standards through Public Policy

The Civil Society War involved powerful interests clashing over fundraising policies for 25 years. The United Funds coerced leading health agencies to join their federated campaigns. These health agencies insisted on independent fundraising campaigns to maintain awareness of their causes, volunteers, and funds raised. Through the 1950s and 1960s, the United Funds expanded their focus from social services by entering the health field. An important tactic in this conflict was the development of fundraising permitting regulations across the country. These regulations often included fundraising efficiency ratios, limiting the percentage spent on fundraising divided by the donations received. These fundraising efficiency ratios, along with permitting regulations giving preferential treatment to United Funds resulted in numerous lawsuits. Ultimately, the fundraising regulations were declared unconstitutional by the U.S. Supreme Court based on freedom of speech under the First Amendment and equal representation under the Fourteenth Amendment. While the courts struck down the use of financial ratios, these metrics continue to be used in rating charities. One positive outcome of the conflict was the development of widely used uniform accounting standards. The health agencies drove development of these standards as a way to address a legitimate concern among a barrage of criticisms of their practices influenced by the conflict with the United Funds. The Civil Society War had lasting impacts on three main areas affecting nonprofit policy: fundraising regulation, use of financial ratios in charity evaluation, and uniform accounting standards.

Efficiency analysis for nonprofit organizations using DEA

Purpose The purpose of this study is to provide models to analyze the efficiency of programs and efficiency of fundraising to apply the models to non-profit organizations (NPOs) in Korea and to draw out improvement points of inefficiency using data envelopment analysis (DEA). Design/methodology/approach Using DEA, this study analyzed the program efficiency and fundraising efficiency of 22 Korean NPOs in the field of humanitarian assistance. Findings Of 22 NPOs, 15 were identified as being efficient in the program efficiency and 7 of 15 NPOs were found efficient in the fundraising efficiency. In all, four organizations were found efficient in both the program and the fundraising efficiency. Using CCR and BCC model, this study proposed the cause of inefficiency and state of returns of scale. Practical implications This study presents non-profit efficiency evaluation models regarding program efficiency and fundraising efficiency. This study provides the inefficient DMUs with their reference set of efficient DMUs to improve efficiency and the cause of inefficiency, whether the inefficiency is because of the pure technical inefficiency or the scale inefficiency. This study also indicates the state of variable returns to scale to propose the way of improving inefficiency by controlling the scale of inputs. The methods and the results of this study can serve as a model for researchers and practitioners to follow when evaluating efficiency in the NPOs. Originality/value This study has the value of performing the empirical studies of efficiency analysis of Korean NPOs and providing non-profits with the model of efficiency analysis in programs and fundraising activities and basis for establishing strategies to improve both efficiencies.

The Association Between Fundraising Efficiency, Financial Vulnerability, And Subsequent Donations To Not-For-Profits

In this paper, we empirically study the association between past year fundraising efficiency and current year donations to not-for-profit organizations. First, our data show that prior year fundraising inefficiency (fundraising expenses as a proportion of total donations) is negatively associated with current year donations and is robust to an inclusion of prior year financial vulnerability as an explanatory variable. Secondly, we find that prior year levels of fundraising expenses and program expenses are positively associated with current year donations. Finally, prior-year financial vulnerability, which is measured in our paper consistent with Greenlee and Trussel (2000), is negatively associated with current year donations.