Lazuardy, Aldo and Sarumpaet, Susi and Sukmasari, Dewi (2017) An Evaluation of Indonesian Environmental Non-profit Organisations’ Financial Performance (An Empirical Study on World Wildlife Fund Indonesia). In: The 17th Asian Academic Accounting Association- Bali Indonesia, 22-23 November 2017, Bali Indonesia.

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Abstract

The contribution of environmental Non-profit Organisations (NPOs) in solving Indonesia’s environmental problems has become increasingly important, and stakeholders should monitor NPOs performance in order to keep providing benefits to the society. This research provides a description of Indonesian environmental NPOs’ financial performance; their fiscal performance, fundraising efficiency, and public support, as well as assesses the compliance of said NPOs’ financial statements with generally accepted accounting standards for non-profit entities in Indonesia. Using financial ratios tested by Ritchie and Kolodinsky (2003), this study concludes that the focus organisation presented a favourable financial performance in the observed 5-year period. This research also found that the aforesaid financial statements are in accordance with prevailing standards, including PSAK 45. This research also identified problems surrounding financial performance, such as minuscule participation from individual donors due to religious background of the demography. Keywords: environmental, non-profit organisations, financial performance

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Susi Sarumpaet
Date Deposited: 18 Oct 2019 03:14
Last Modified: 18 Oct 2019 03:14
URI: http://repository.lppm.unila.ac.id/id/eprint/14431

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