Nonprofit Organizations Research Articles

Transparency and Accountability Deficits in Indonesian Orphanage Financial Reporting

Non-profit organizations play a critical role in society, yet their financial reporting practices often lack the rigor of for-profit entities. This study examines the financial reporting of the Darul Aitam Orphanage Foundation, focusing on its compliance with ISAK 35 standards and its implementation of transparency and accountability principles. Despite the importance of these principles for trust and efficiency, a knowledge gap exists regarding their application in non-profit orphanages. The research employs a qualitative descriptive method, utilizing primary and secondary data from monthly reports, and collects data through observations, interviews, and documentation. Findings reveal that the Darul Aitam Orphanage Foundation has not adopted ISAK 35 standards and fails to fully implement transparency and accountability in its financial reporting. The financial records are rudimentary, noting only cash inflows and outflows, and lack detailed information needed by external stakeholders. These results underscore the need for improved financial practices in non-profit organizations to enhance accountability and transparency, thereby fostering greater trust and support from stakeholders. Highligt: The Darul Aitam Orphanage Foundation's financial reports do not adhere to ISAK 35 standards. The orphanage's financial practices lack comprehensive transparency and accountability. Enhanced financial reporting practices are necessary for better external analysis and stakeholder trust. Keywoard: Financial Reporting, Non-Profit Organizations, ISAK 35 Compliance, Transparency, Accountability

The behavioral intention of micro enterprises to use the integrated Qardhul Hasan and equity-based microenterprise development (IQEMD) model as a source of financing

Purpose This study proposes the integrated Qardhul Hasan and equity-based microenterprise development (IQEMD) model, a financial model for microenterprises in Muslim nation such as Afghanistan. This study aims to overcome the significant challenges these businesses face in securing financial resources, offering a tailored, sustainable solution to enhance their operations. Design/methodology/approach This study collected primary data via a survey from 466 microentrepreneurs in Kandahar, Afghanistan. Data analysis was performed using partial least squares with SmartPLS 4 software. The study’s validation of the proposed financial model among microenterprises was grounded in the theory of reasoned action, ensuring a solid theoretical basis for its findings. Findings The findings of this research revealed that the attitudes and subjective norms of Afghan microentrepreneurs positively influence their intention to use IQEMD Model. These findings provide important guidance for financing ventures and policymakers, highlighting the IQEMD model’s potential to improve financial strategies and practices for microenterprises in Afghanistan. Research limitations/implications This study focuses solely on microenterprise development in Afghanistan, with its sample size and study area being clear constraints. Therefore, caution is advised when interpreting the results, which may not be broadly applicable. The reliance on current factors may also restrict the exploration of other important determinants affecting microenterprises’ behavioral intentions toward using the IQEMD model. Future research should consider incorporating new factors to optimize the IQEMD model and include interviews with more stakeholders to increase its validity. Practical implications The findings of this paper offer microenterprises an alternative source of financing to start or expand their businesses. This study holds implications for government and policymakers. By incorporating a nonprofit organization as suggested in this model, it assists the government in reducing expenditures associated with the development of microenterprises. Originality/value This study is a pioneering effort in merging Qardhul Hasan and equity-based financing for microenterprise development. It significantly contributes to existing research by underscoring the effectiveness and impact of such financing as a viable source for these enterprises. These strategies could notably boost productivity, employment and gross domestic product growth. The study enhances understanding of alternative financing models in the microenterprise sector.

Analisis Kinerja BAZNAS Kota Bengkulu dengan Metode Indonesia Magnificence Zakat (IMZ)

This study aims to find out how the management performance, financial performance, and performance of the utilization program at BAZNAS Bengkulu City during 2021-2022 using the Indonesia Magnificence Zakat (IMZ) measurement method. Indonesia Magnificence Zakat is a non-profit organization empowerment and management consulting institution engaged in training, consulting and mentoring, as well as zakat research and advocacy, this performance measurement method is called Zakat Management Excellence Performance. The type of research used in this study is a qualitative evaluation method. The results of the study on three components in BAZNAS Bengkulu City, namely management performance, financial performance, and quality of utilization programs, show that the performance of BAZNAS Bengkulu City obtained a good score in each performance component based on IMZ measurement. In some performances, they show good value components, but there are also those that show low scores, from these results are averaged so that good scores are obtained.

International Dermatology Outcome Measures (IDEOM): A Report From the 2023 Annual Meeting.

International Dermatology Outcome Measures (IDEOM) is a non-profit organization whose mission is to improve the availability of evidence-based, consensus-driven outcome measures for dermatological diseases. IDEOM facilitates collaboration between stakeholders from various backgrounds, including researchers, patients, physicians, and industry representatives, to develop objective benchmark metrics that enable better treatment and management of dermatologic conditions. The 2023 IDEOM Annual Meeting was held June 23-24, 2023. Workgroups in psoriatic disease, hidradenitis suppurativa, geriatric dermatology, connective tissue disease, vitiligo, itch, actinic keratosis, acne, and cutaneous T-cell lymphoma discussed the progress of their respective outcome-measures research. This report summarizes each workgroup’s updates since the 2022 annual meeting and their next steps as established during the 2023 IDEOM Annual Meeting. J Drugs Dermatol. 2024;23(12):1114-1120. doi:10.36849/JDD.8363.

Self-Regulation as an Alternative Mechanism of Private Governance and Dispute Resolution in Russia and Kazakhstan

The article seeks to explore self-regulation as an innovative, effective legal mechanism of private governance of any economic or professional activity and dispute resolution, which aims to substitute state regulation and thereby limit state interference in the economy. The research methodology consists of the critical analysis of scholars’ publications, different legislative acts and judicial practice of their enforcement in the Russian Federation and the Republic of Kazakhstan as well as finding legal uncertainties and gaps and making solutions for their settlement in the sphere in question. Special attention is paid to the comparative method. On the examples of the law of these two countries, it is argued that self-regulation as such lays down the freedom of economic activity guaranteed in the constitutional, business and other legislative provisions and stipulates uniting the subjects of economic or professional activity within a self-regulatory organization mainly under the scope of corporate law. It includes (a) setting standards and other rules for pursuing any economic or professional activity by members of a self-regulatory organization; (b) monitoring compliance with such requirements and applying different alternative methods of resolution of legal disputes with the participation of its members. Such corporate normative acts adopted by non-governmental actors are suggested to be recognized as a specific type of source of private law to be clearly enshrined in the present legislation of the Russian Federation and the Republic of Kazakhstan. Unlike recommendatory documents of most non-profit organizations, they are mandatory and can be enforced through legal instruments determined in the special legislation on self-regulation. It allows the proper balance of private and public interests under the joint state and private governance of economic and professional activities. The article also stipulates enlarging the application of self-regulation to digital and other new spheres, which require a lot of rules to be adopted.

Age Self Care, a program to improve aging in place through group learning and incremental behavior change: Preliminary data.

Few programs exist to support aging in place for older adults. Age Self Care is a novel program providing older adults with evidence-based information using group sessions embedded within the structure of a community-based organization (CBO) to facilitate behavior change and support aging in place. We report on a preliminary study of Age Self Care conducted in collaboration between the University of California, San Francisco (UCSF) Division of Geriatrics, At Home With Growing Older (AHWGO), and San Francisco Village (SF Village). We recruited middle-income, community-dwelling adults aged 65+ from university outpatient clinics. Participants attended eight 90-min, video-based group sessions and enrolled in SF Village, a non-profit mutual support organization for older adults. Data collection included direct observations and a participant focus group. We used rapid analysis methods informed by the COM-B model (Capability, Opportunity, Motivation, Behavior Change) to assess behavior change. Fourteen participants completed the 8-week study (15 enrolled, 1 withdrew). Average attendance was 81% throughout the program. We found that 14 participants made concrete changes to optimize the ability to remain at home during the program. For example, participants engaged in evidence-based falls risk reduction activities such as decluttering and improving lighting. We identified three facilitators to behavior change. First, Age Self Care promoted self-management-the day-to-day management of health and chronic conditions by individuals-through education and community-based resources. Second, peer support empowered participants to take charge of their health, home environment, and social networks. Third, the online platform created a community and was a catalyst for social opportunity. We identified one non-modifiable barrier: pre-existing financial barriers hindered some behavior change. In this preliminary study, Age Self Care facilitated behavior change, including minor home modifications, fall risk reduction, and engagement in social networks, all of which support aging in place.

MOSQUE FINANCIAL MANAGEMENT TO INCREASING UMMAH EMPOWERMENT IN MUHAMMADIYAH MOSQUES DISTRICT JENEPONTO AND TAKALAR REGENCY SOUTH SULAWESI, INDONESIA

Mosques, as a type of non-profit organization that manages money from the community, are required to have systematic, transparent, and accountable money management. This research aims to determine how mosque financial management can enhance community empowerment in the Muhammadiyah mosque, Jeneponto district, and Takalar district. The research conducted a qualitative study involving five mosques, with informants including the chairman, secretary, treasurer, and three mosque congregations. The research results indicate that the financial managers of Muhammadiyah Mosques in Jeneponto Regency and Takalar Indonesia Regency lack the necessary accounting skills to prepare books and financial reports for their mosques. The management of the Muhammadiyah Mosque still prepares very simple financial reports, focusing solely on income and expenditure. Mosques still do not have a special program that addresses the economic empowerment of the congregation. However, if professional resources assist them, mosques have great potential to empower the people's economy.

Picking the Wild Poppies

This article examines the fundraising discourse of the non-profit organization Divé maky (“Wild Poppies”), which provides individualized scholarships for Roma children who exhibit significant talent or proficiency in diverse fields such as music, theater, visual arts, sports, and general studies. Following Adam Saifer, I describe the fundraising characteristics of this program as features of (racial) neoliberal philanthropy that prioritizes individual empowerment and success over addressing the gaps in public services resulting from neoliberal austerity (Saifer 2023: 225). After analyzing the fundraising model, this article observes and reflects on an application process for a scholarship in the case of my child Roma interlocutor from a village settlement who would otherwise continue to lack access to music schooling and proper musical instruments. In this case study, I depict multiple crises that have influenced the journey of the membership of Divé maky and also an encounter with musical otherness that emerged from non-Roma perception of Roma household musicking. These experiences will be narrated and theorized under the framework of difficult knowledge (Britzman 1998). I will also comment on my ethnographic positionality as a non-Roma scholar and articulate how my identity, privilege, and ethnographic presence has shaped the relationships with the interlocutors and the potential for individual social change. Reflecting on the results of this intervention and issues that have resulted in the child’s removal from the program, I conclude that the charisma-based form of donorship of Divé maky with its rules of conduct is, by design, only able to help a specific group of Roma children while others remain marginalized in their education and opportunities for social mobility.

Organizational Change in Nonprofit Organizations

Organizational Change in Nonprofit Organizations

Oral pathology in a population observed within an oral cancer screening developed in Portugal.

Oral cancer is a global public health problem. Late diagnosis leads to treatment delays, which consequently result in a worse prognosis and a decrease in the 5-year survival rate. The purpose of this study is to evaluate the oral pathology in a population observed within an oral cancer screening developed in Portugal. Oral cancer opportunistic screening activities were conducted by the non-profit organization Liga Portuguesa Contra o Cancro ‑ Núcleo Regional do Sul (LPCC-NRS) and data collection occurred between March and December 2022. Participants completed an anonymous questionnaire to collect sociodemographic data and lifestyle habits, followed by a clinical examination of the oral cavity. All individuals classified with oral potentially malignant disorders (OPMD), or suspected lesions of malignant neoplasia were subsequently contacted between January and February 2023 and were questioned about undergoing a biopsy and its respective pathological examination result. Descriptive and analytical statistics were applied. A total of 2674 participants with a mean age of 57 years were screened. Fordyce granules (16.30%) were the most common non-pathological condition, and hairy tongue (11.04%) was the most frequently observed benign lesion. Leukoplakia (43.58%) was the most common oral potentially malignant disorder. Additionally, histological confirmation was obtained for the presence of 4 oral squamous cell carcinomas (OSCC), representing 0.15% of all population screened. Although benign pathology is the most frequently found, oral potentially malignant disorders and suspected malignant lesions were identified in 6.3% of participants in these oral cancer screenings. In this regard, we conclude that the oral cancer screening actions developed by LPCC-NRS were effective in identifying positive cases of OPMDs and oral cancer, using an intraoral visual examination of the oral cavity.

"Music Played a Role in Saving My Life and Getting Me Through All of This": A Descriptive Qualitative Study of Hope in Adolescents and Young Adults Living With Advanced Cancer.

Background: Adolescents and young adults (AYAs) living with advanced cancer may experience a heightened risk for existential distress. Addressing AYAs' hopes can stimulate a dialogue about their concerns, values, and goals, provide a path to holistically support their existential needs, and potentially alleviate their distress. This study aimed to evaluate hope's role in a sample of AYAs living with advanced cancer. Method: This study used a Husserlian phenomenology-informed descriptive qualitative research design to elicit AYAs' experiences with hope while living with advanced cancer. Participants were virtually recruited from an academic medical center and an online non-profit organization. Thematic analyses were performed across the data set to identify final themes. Results: Fifteen AYAs aged 12-21 years diagnosed with advanced hematological (80%) or solid (20%) malignancies participated in this study. A main theme of Simple Supports of Hope with a subtheme of Diversion was identified. Participants described music as a form of diversion, which supported their hope. Participants found listening to music calming and comforting and helped them cope with their distress. Performing music provided a creative outlet for negative feelings associated with cancer treatment. Participants reported creating music transformed and deintensified the treatment environment and helped spread hope to healthcare staff. Discussion: AYAs may intentionally use music to improve emotional expression, empowerment, connection, and coping strategies throughout the treatment process for cancer. Additional research needs to be conducted exploring the use of music interventions such as therapeutic songwriting or compositional music therapy to assist AYAs with building coping strategies during treatment for cancer.

The usefulness of intellectual property rights in selected areas of museum activity

ABSTRACT As intangible resources, intellectual property rights are difficult to measure. The search for ways to measure and research them and their impact on the current activities of nonprofit organizations such as museums is important because it translates into the effectiveness of the institution’s cooperation with the environment and the stabilization of the organization over time. I aimed to identify the usefulness of intellectual property rights in the context of three main areas of museum activity: heritage collection and preservation, research and education, and sharing and access to heritage. To achieve the goal, I conducted empirical research among museum employees from Poland and other European countries, Australia, New Zealand, the USA, and Canada. A total of 190 respondents completed the survey. I determined the usefulness of intangible resources not by the characteristics of these resources, but by the key areas of museum activity resulting from the ICOM definition. Research results indicated that the most useful intellectual property rights were copyrights to collections. In selected areas, rights to employee works, databases, and know-how, namely implicit specialized knowledge resulting from employee experience, were also useful.

The Combined Effect of Professional and Community Strategic Orientations on the Adoption of High-Commitment HRM in Nonprofit Organizations

The Combined Effect of Professional and Community Strategic Orientations on the Adoption of High-Commitment HRM in Nonprofit Organizations

Readability assessment of Spanish online patient education materials in gynecologic oncology

ObjectiveOver half of Spanish-speaking patients use the internet to understand their diagnosis. We evaluated readability of Spanish online patient education materials (OPEMs) about gynecologic cancer to assess compliance with National Institute of Health (NIH) recommendations to be at or below eighth grade reading level. MethodsWe conducted an online search using six Spanish gynecologic cancer terms on three major search engines with cookies and location disabled. The first five results by cancer type were included. Readability was analyzed by Spanish Simple Measure of Gobbledygook (SMOG) and Gilliam-Peña-Mountain (GPM) indices. One-way ANOVA with Tukey’s Honestly Significant Difference (HSD) post-hoc analysis was performed. Results322 unique OPEMs were retrieved using Spanish queries. This included 132 (41 %) from non-profit organizations, 114 (35.4 %) from governmental organizations, and 63 (19.5 %) from academic medical centers; the remainder were from professional medical society or pharmaceutical company sources. Overall, gynecologic oncology OPEMs were written at a mean 9.8 ± 1.2 grade reading level. Only 14 % of OPEMs were written at or below an eighth grade reading level. There were significant differences in readability by publishing source (p < 0.001). Though there were no significant differences in readability by cancer type (p = 0.07), the mean reading level for all cancer types was between ninth and eleventh grade level. Conclusions86% of readily searchable Spanish gynecologic oncology OPEMs are written above recommended reading levels. Gynecologic oncologists should curate and support Spanish-speaking patients in finding high-quality online educational content.

“It was Nothing That was Super Subversive”: Resistance as a Narrative Process in Dialectical Identity Spaces Among Mothers of LGBTQ+ Children in the Church of Jesus Christ of Latter-day Saints

ABSTRACT This study examines resistance and identity dialectics among mothers of LGBTQ+ children in the Church of Jesus Christ of Latter-day Saints. Narrative theme analysis of in-depth interviews with 22 members of Mama Dragons, a nonprofit advocacy organization, revealed voiced identities (Mother, Latter-day Saint, LGBTQ+ Mother, and Dragon/Advocate) conceptualized as existing on a coordinate plane that measures voice (individual or organizational), and ways of knowing (ontological or experiential). Findings advance a view of dialectical resistance that moves beyond current understandings of an alternating control-resistance dialectic, suggesting that the process of resisting happens between storied identities. This study extends the exploration of resistance beyond organizational boundaries, suggesting that where totalistic organizational values bleed into the core identity (e.g. faith values), resistance is undertaken against not only the organization but often formerly held antenarrative versions of the self.

Implementation of Knowledge Management Tools in Libraries: A Systematic Literature Review

Background: The lack of references for practical examples of Knowledge Management (KM) tool applications in libraries can be one of the obstacles to the development of KM tools in non-profit institutions. Therefore, conducting studies is essential to enrich and advance scientific knowledge related to library science and Knowledge Management. Purpose: The study aims to describe KM tools commonly used in both profit and non-profit organizations and review their usage in libraries. Method: This study is a systematic literature review following the PRISMA framework. A total of 31 articles were collected and subsequently analyzed based on their relevance to the research topic. Result: The use of KM tools in organizations is becoming increasingly diverse, incorporating both IT and non-IT approaches. Common types of KM tools used in organizations include social media, websites, the internet, networks, face-to-face interactions, mentoring, and reports. The concept of KM tool usage includes: (1) knowledge strategy, for developing competencies needed in the future; (2) knowledge creation, for problem-solving; (3) knowledge retention, for sharing tacit knowledge; and (4) knowledge measurement, for addressing knowledge deficiency issues. KM tools have also been adapted in libraries for managing knowledge sources and representation, storage, knowledge dissemination, and as tools for problem-solving. KM tools in libraries include the Online Public Access Catalog (OPAC), repositories, social media, face-to-face interactions, and the 'Ask the Librarian' feature. Conclusion: The use of KM tools in organizations can be adjusted to meet specific needs and budgets. Libraries, in storing information, have utilized various forms of KM tools, allowing them to effectively and efficiently fulfill their role in managing the knowledge produced by the host institutions.

Improving Access to HIV Care for Young Mothers Living with HIV in Zimbabwe

Background: HIV disproportionately impacts adolescent girls and young women living in Southern Africa. Rates of mother-to-child HIV transmission are also elevated in this group, highlighting the need for targeted interventions to improve the health of young mothers living with HIV. A non-profit organization in Zimbabwe, Zvandiri, founded a peer-led care model, the Young Mentor Mother (YMM) program, in response to this issue. Methods: Four University of Toronto students conducted semi-structured virtual interviews (N=29) among Zvandiri staff and YMMs to identify the benefits and challenges of the YMM program. We applied deductive and inductive thematic analyses to transcriptions and performed a qualitative analysis using Dedoose software. Results: Participant [AT1] narratives revealed several themes, including three vital benefits from the YMM program: 1) peer- support, 2) holistic care, and 3) women’s empowerment. Barriers to the success of the program identified from interviews mapped onto the social-ecological model, whereby structural factors (lack of funding, food insecurity), community-level factors (HIV-related stigma, socio-cultural differences in accepting HIV care), and interpersonal factors (intimate partner violence) were found to impact the implementation and scale-up of the program. Barriers to scaling-up the YMM program included limited funds, lack of resources, and cultural and geographic differences. We also identified socio-structural challenges to scale-up, such as intimate-partner violence, food insecurity, and HIV-related stigma. Conclusion: Zvandiri’s YMM program fills an important gap in HIV care for young women and girls and has several benefits, such as peer-support, holistic care, and women’s empowerment. Future research focused on the perspectives of clients, stakeholders, and young fathers will further inform the scaling of the program to new countries and regions.

Experience with Dog Sterilization Campaigns for Surveillance of Zoonotic Diseases in Ecuador: Building Bridges with Animal Organizations to Improve One Health Research.

The extensive population of free-roaming dogs poses significant public health risks in low- and middle-income countries because of their potential role in spreading infectious and zoonotic diseases. This article discusses the successful collaboration between academia and nonprofit animal welfare organizations in Ecuador to enhance One Health surveillance despite limited research resources. This collaborative model could serve as a valuable example for other countries in the Americas and globally, where community-based strategies may improve One Health policies.

The Impact of Community-Focused CUREs on Biology Student Identity, Persistence, and Career Outcomes at an HBCU

Course-based undergraduate research experiences (CUREs) have been widely hailed as an innovative approach to engage students in college coursework through exposure to authentic research, leading to improved persistence and more equitable access to research opportunities. This article presents an analysis of the impact of implementing a novel type of CURE across the biology curriculum at one public historically black university, introducing a community focus through a partnership with a local nonprofit organization working to restore a polluted local river. The analysis incorporates survey research on student science identity and sense of belonging with administrative records on persistence to graduation and limited data on graduates’ further education and careers. We find that more of the students who completed these novel CUREs graduated on time with a biology degree than those who did not complete CUREs, and that most biology graduates do go on to use their degrees in further education and/or careers in science or healthcare. We discuss the limitations of our analysis, including the relatively short timeframe covered by our data, the almost incalculable impact of the COVID-19 pandemic, and the retrospective nature of our assessment.

Exploring the Influence of Digital Transformation, Change Management, and Employee Engagement on Organizational Performance of Non Profit Organization in Indonesia

This study explores the influence of digital transformation, change management, and employee engagement on the organizational performance of nonprofit organizations in Indonesia. Using a quantitative approach with 250 respondents from various nonprofit sectors, the results indicate that all three factors significantly impact organizational performance. Change management emerges as the most influential variable and mediates the effects of digital transformation and employee engagement. These findings highlight the critical role of effective change management in ensuring that digital initiatives and employee engagement efforts translate into improved organizational outcomes. The study emphasizes the importance of strategic investments in technology, fostering employee engagement, and strong change management practices to enhance nonprofit performance. Recommendations for further research are also provided to expand the understanding of these relationships in different contexts.