@misc{eprints28457,
           month = {September},
           title = {AN EVALUATION OF INDONESIAN ENVIRONMENTAL NON-PROFIT
ORGANISATIONS? FINANCIAL PERFORMANCE
(An Empirical Study on World Wildlife Fund Indonesia)},
          author = {1511031163 ALDO LAZUARDY },
         address = { UNIVERSITY OF LAMPUNG},
       publisher = {FACULTY OF ECONOMICS AND BUSINESS},
            year = {2017},
             url = {http://digilib.unila.ac.id/28457/},
        abstract = {Kontribusi organisasi-organisasi nirlaba bidang lingkungan dalam menyelesaikan
permasalahan lingkungan di Indonesia menjadi semakin penting, dan pemangku
kepentingan harus mengawasi kinerja keuangan organisasi-organisasi tersebut
agar mereka tetap dapat memberikan manfaat kepada masyarakat. Penelitian ini
memberikan gambaran mengenai kinerja keuangan organisasi nirlaba bidang
lingkungan di Indonesia, meliputi kinerja fiskal, efisiensi penggalangan dana, dan
dukungan publik; serta menilai laporan keuangan organisasi-organisasi tersebut
dengan standar akuntansi keuangan yang berlaku umum di Indonesia. Dengan
rasio-rasio keuangan yang telah diuji oleh Ritchie dan Kolodinsky (2003),
penelitian ini menyimpulkan bahwa organisasi fokus menunjukkan kinerja
keuangan yang baik dalam periode observasi lima tahun. Penelitian ini juga
menemukan bahwa laporan keuangan organisasi-organisasi nirlaba tersebut telah
sesuai dengan standar akuntansi keuangan yang berlaku, termasuk PSAK 45.
Penelitian ini juga menemukan permasalahan-permasalahan seputar kinerja
keuangan, seperti kecilnya jumlah partisipasi dari donor individual, yang
disebabkan oleh latar belakang agamawi pada demografi.
Kata kunci : Lingkungan, Organisasi Nirlaba, Kinerja Keuangan

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}
}