Organizational Performance Indicators Research Articles

Analysis of the ‘Good’ performance indicators of Non-Governmental Development Organizations

The current economic and political crisis has brought about a change in the environment in which Non-Governmental Development Organizations (NGDOs) have traditionally operated. This change can be summed up as a reduction in the funds received accompanied by an increase in the population they must serve. It is thus important to possess mechanisms that allow an analysis of the excellent work performed by NGDOs. A knowledge of the NGDOs’ efficiency in managing previous projects can contribute to improving their future achievements. This research aims to establish some objective indicators that permit an evaluation of the efficiency of these organizations. Firstly, a detailed analysis of the Spanish Agency for International Development Cooperation (AECID) regulation is conducted. This allows us to synthesise the indicators of a good performance by an NGDO based on a study of the eligibility criteria of public donors. The study concludes that the internal good practices criteria of the NGDOs of the AECID can be grouped into four criteria: experience, transparency and internal operations, human resources, and financial resources. Subsequently, a global performance measure of the NGDOs is built using a multi-criteria decision-making approach that minimises the distance from an ideal point whilst maximising the distance from an anti-ideal point. Our approach has been applied in the evaluation of 20 Spanish NGDOs.

Konsep Dasar Prilaku Dan Budaya Organisasi

Examining the organizational behavior aspect also known as organizational behavior is the goal of this study. The organization is the primary subject of study for organizational behavior, much like it is for other disciplines that focus on organizational dynamics. Members of an organization are governed by the rules and values that make up its culture. One indicator of great organizational performance is a robust organizational culture. Motivation from high performance can boost an organization's efficacy and production.

АНАЛИЗ ФУНКЦИОНИРОВАНИЯ МУЛЬТИМОДАЛЬНЫХ ГРУЗОПЕРЕВОЗОК НА ПРИМЕРЕ ПЕРИОДА ПАНДЕМИИ

The article examines the state of the Russian transport industry during the period of the massive spread of the COVID-19 pandemic. The paper analyzes the main performance indicators of freight forwarding organizations in the context of a pandemic and examines the concept of multimodal transportation. An assessment of the contribution of each type of transport in the implementation of cargo transportation is given, considering the impact of COVID-19

Village-Owned Enterprise (Bumdes) Samudera Mandiri, Patumbak Subdistrict, Deli Serdang Regency, Indonesia: A Descriptive Case Study

This study aims to analyze the performance of the Village-Owned Enterprise (BUMDes) Samudera Mandiri in improving the income of the Marindal II Village community, Patumbak Subdistrict, Deli Serdang Regency. BUMDes Samudera Mandiri has been operating for eight years, focusing on household waste collection. This research employs a qualitative descriptive method, gathering data through observations, interviews, and document analysis. The findings indicate that the management of BUMDes Samudera Mandiri is effective in meeting four out of five good organizational performance indicators, despite a deficit between revenue and operational costs in 2023. However, BUMDes has not significantly increased community income, having only created ten new jobs. Supporting factors include available resource potential, and support from the village and subdistrict governments and community. Major obstacles are limited budget, low community participation, and lack of human resource competencies. Recommendations for improving BUMDes Samudera Mandiri's performance include increasing business capital, enhancing cooperation with companies through CSR, training for managers, and increasing community socialization and participation in BUMDes programs. These steps are expected to allow BUMDes Samudera Mandiri to contribute more significantly to the welfare of the Marindal II Village community.

Identifying the contributors to nursing caring success stories.

To (a) seek examples of nursing caring success stories and (b) identify the common contributors to these successes. By focusing on the successes of nursing care rather than critically examining failures, this research seeks to provide examples of proven and feasible approaches and processes for improving care. This study used a narrative inquiry design. Data were collected through group interviews. Four interviews were conducted with a total of 20 nurse participants working in inpatient settings in South Australian hospitals. A thematic analysis approach was used to analyse the data. Two dominant themes concerning the contributors to caring success were identified. These contributors were (1) the provision of holistic care and (2) the influence of the caring community, which includes family members and other patients. The findings also indicated that the definition of caring success according to nurses is not aligned with organisational performance indicators but is more closely represented by caring values. Success, according to nurses, is not exclusively defined by patient outcomes but includes the approach to, and process of, care delivery. Nurses value the caring process while working in an environment that primarily values clinical and systems-level outcomes. Nurses want patients and their families, allied health professionals and hospital executives to be involved and invested in the process of care. This study addressed a gap in the current literature to identify commonalities in nursing success stories, the contributors informing these successes and how these contributors can facilitate improved patient care. Understanding nursing definitions of caring success provides an opportunity to expand upon current accepted industry definitions and perspectives such as key performance indicators. Consolidated Criteria for Reporting Qualitative Research (COREQ) checklist. No direct patient or public contribution.

Digital Adoption by an Organization Supporting Informal Caregivers During COVID-19 Pandemic Showing Impact on Service Use, Organizational Performance, and Carers' Well-Being: Retrospective Population-Based Database Study With Embedded User Survey.

The COVID-19 pandemic has catalyzed a move from face-to-face to digital delivery of services by hospitals and primary care. However, little is known about the impact of digital transformation on organizations supporting unpaid caregivers. Since the start of the COVID-19 pandemic, the value of care provided by such informal caregivers is estimated to be £111 billion (US$ 152.7 billion) in England. This study aims to analyze service uptake patterns (including digital service options) over the pandemic period in an English caregivers' support organization covering a population of 0.98 million; measure changes in organizational performance, service efficiency, and quality; and identify the views of caregivers on service provision and future digital delivery. This was a retrospective analysis of the use of digital versus nondigital support services (January 2019 to June 2021) by caregivers in city and rural geographic areas. We compared organizational performance and service quality indicators for 2 financial years (2019-2020 and 2020-2021). A survey was conducted to identify barriers and facilitators to digital service uptake, the computer proficiency of caregivers (the Computer Proficiency Questionnaire, 12-item version), and preferences for future digital service provision. Quantitative data were analyzed using Stata 13 (StataCorp LLC). Thematic analysis was used for open-text survey responses. The number of caregivers registered with the organization rose from 14,817 in 2019 to 20,237 in 2021. Monthly contacts rose from 1929 to 6741, with remote contacts increasing from 48.89% (943/1929) to 86.68% (5843/6741); distinctive patterns were observed for city versus rural caregivers. There was an increase in one-to-one contacts (88.8%) and caregiver assessments (20.9%), with no expansion in staffing. Service quality indicators showed an improvement in 5 of 8 variables (all P<.05). The 152 carers completing the survey had similar demographics to all registered caregivers. The Computer Proficiency Questionnaire, 12-item version, mean score of 25.61 (SD 4.40) indicated relatively high computer proficiency. The analysis of open-text responses identified a preference for the organization to continue to offer face-to-face services as well as web-based options. The digital services that were the most highly rated were carers' well-being assessments, support needs checks, and peer support groups. Our findings show that staff in the caregiver support organization were agile in adapting their services to digital delivery while dealing with increased numbers of registered clients and higher monthly contacts, all without obvious detriment to service quality. Caregivers indicated a preference for blended services, even while recording high computer proficiency. Considering the economic importance of unpaid caregivers, more attention should be given to organizations funded to provide support for them and to the potential for technology to enhance caregivers' access to, and engagement with, such services.

Effectiveness of Tax Benefits for Information Technology Organizations in Russia

The subject of the study is a set of measures of tax incentives for the information technology industry in the Russian Federation — “tax maneuver in IT”, launched from the beginning of 2021. The purpose of the study is to identify and qualitatively assess the stimulating effect of the tax maneuver in IT, which is expressed in changes in key financial and natural performance indicators of IT industry organizations, and to develop proposals on ways of tax incentives for the development of the industry. The article describes the distortion of the aggregate tax reporting characterizing the IT industry, which takes into account not only recently established IT organizations, but also “nominal” separates from large organizations IT subdivisions or technically clarified classification code, making it inappropriate to use such reporting as a basis for analysis and reliable conclusions. Based on the data of the public financial statements of selected sample from the top-100 Russian IT organizations, the article analyzes the dynamics of financial indicators of their activities, among which are the profiles of profiles, operating profit, net profit, investment in basic assets, the number of staff, the amount of products supplied for export, the capitalization of the company. The observation was conducted for 2017– 2022 and covers the periods both before and during the engagement of tax benefits. A comparative study was carried out with similar indicators of the organizations of the “control group”, which included IT companies operating in other countries that were not affected by such tax benefits. According to the results of the study, small or no extra growth was observed in key financial indicators of IT organizations due to the tax maneuver compared with the “pre-maneuver” period and compared with the indicators of the control group. It is concluded that there is no evidence of a significant impact of the tax maneuver on the development of the IT industry in Russia. We proposed dismantling of the “maneuver” and transition, based on the Chinese and some EU countries approaches, to taxation of the qualified profit. The latter is the profit of Russian and foreign IT developers from the localization of IT development and value creation in Russia. The achievable effective rate is 2.5%.

Evaluating the Relationship Between Nonprofit Capacities and Organizational Effectiveness During a Global Pandemic

Guided by the contingency model of capacity effectiveness, we examine the relationship between organizational capacities and performance indicators during COVID-19. We conceptualized operational capacity and board leadership capacity as process oriented to ensure organizations’ effective functioning and to demonstrate accountability. Technological capacity and networking capacity were defined as resource oriented to help accomplish organizational goals. We used two effectiveness indicators to capture the input-output success measured by goal attainment and an organization’s ability to learn and adapt to improve its performances based on evaluation data (i.e., professional data use). Survey data collected from nonprofits located in a southeastern U.S. state showed that generally nonprofits were not performing well due to operation challenges. Operational capacity and technological capacity were negatively related to goal attainment; however, these two capacities and board leadership capacity were all positively related to professional data use. Implications describe how to turn a crisis into an opportunity to build resilience.

Personal Competencies for Work–Family Integration and Its Relationship with Productivity and Comprehensive Health in Salaried Professionals

Work–Family Integration (WFI) is the decision-making process that enables an individual to effectively balance work, family, and personal responsibilities, generating a level of personal satisfaction aligned with the management of these demands. This research aims to explore the potential links between personal competencies facilitating work and family integration (WFI Competencies), employer-provided support (WFI Support), perceived satisfaction in role integration (WFI Satisfaction), and their association with organizational performance indicators and the overall health of professionals in dependent employment. Data were obtained via an online questionnaire administered to 270 professionals possessing a university education or higher, employed in public or private organizations spanning various sectors in Venezuela. The data were subsequently analyzed utilizing Structural Equation Modeling (SEM). The study was divided into two main parts: the factorial analysis (both exploratory and confirmatory) of measurement models and the analysis of the relationships and modeling inherent to the structural model. Initially, two diagnostic instruments were developed, one for WFI Competencies and another for WFI Indicators; though applied simultaneously, their structuring and validation were conducted separately. In the subsequent phase, conceptual models for structural analysis were defined. A positive relationship was observed between WFI Support and WFI Satisfaction, corroborating findings from previous research. The relationships between WFI Competencies and Satisfaction led to insights into the necessity of training to strengthen the personal decision-making process under the dual pressures of work and family roles. Future longitudinal studies could elucidate the effects of relationships within such programs on WFI Satisfaction. Concerning organizational indicators, this study found that WFI Satisfaction positively correlates with organizational commitment, enhancing work productivity and mitigating negative health effects. This research presents a model that could be replicated in other countries and with various sample types, facilitating comparative analyses that enrich the body of knowledge on this subject.

ОЦЕНКА ЭКОНОМИЧЕСКОЙ УСТОЙЧИВОСТИ ОРГАНИЗАЦИЙ СЕЛЬСКОГО ХОЗЯЙСТВА

Studying the issues of sustainability and efficiency of enterprises is becoming increasingly important in the light of the emergence of periodic crises in the development of our country's economic systems, the consequences of which are difficult to predict. An increase in the stability of business entities can be achieved by introducing methods for assessing the volatility of time series of various indicators of an enterprise's activity. This approach will allow you to quickly identify critical areas that the organization's management should pay special attention to. The concept of volatility is often used to analyze stock and currency markets in order to study the risks associated with fluctuations in the value of assets. However, there are very few studies on the application of volatility in other areas, such as the sustainability and efficiency of agricultural enterprises, which may indicate insufficient study of this aspect. We suggest using volatility as an indicator to assess the economic sustainability and effectiveness of an organization. It is proposed to use the methodological apparatus for assessing the volatility of time series as an assessment of the sustainability of performance indicators of agricultural organizations, where the standard deviation for the time series of the indicator under study will be taken as a measure of deviation. The article discusses various types of volatility of financial time series: historical, expected and historical expected volatility. The formulas of their calculation and features are considered. An example of calculating volatility for time series of cash flows of an agricultural organization is given. The variability of cash flows can serve as an indicator of the economic stability of an agricultural organization under the influence of the external environment. This paper discusses a variety of techniques for measuring the volatility of time series. One of the proposed approaches involves the use of this method to assess the sustainability of cash flows of agricultural enterprises. The variability of cash flows can be considered as an indicator of the stability of an organization under the influence of the external environment.

Performance Analysis Using Balance Score Card (BSC) at the Banyuwangi State Treasury Service Office: A Phenomenology Study

This study aims to explore the application of the four perspectives of the Balanced Scorecard in evaluating the performance of the Treasury Service Office (KPPN) Banyuwangi. The findings of this research are expected to contribute theoretically to the development of management science and serve as a reference for future research, particularly on the fourperspective Balanced Scorecard model for assessing the performance of public sector organizations (government agencies). This qualitative research employs a phenomenological approach to examine the concept of the Balanced Scorecard in evaluating the performance of one government agency under the Ministry of Finance, namely KPPN Banyuwangi. Data were collected directly through interviews and observations, as well as indirectly through performance reports, survey results, and various supporting references. The results of the research indicate that KPPN Banyuwangi achieved good performance based on the Balanced Scorecard with Key Performance Indicators in 2022, which include four analytical aspects: stakeholder perspective with a weight of 30% and a total score of 105.91, customer perspective with a weight of 20% and a total score of 104.30, internal perspective with a weight of 25% and a total score of 109.81, and learning and growth perspective with a weight of 25% and a total score of 112.04. Overall, the Organizational Performance Indicator Achievement Index in 2022 reached 108.09%, with all Key Performance Indicators (KPIs) surpassing the set targets.

Ethics And Social Responsibility as Performance Indicators of The Accounting Professional in The Ecuadorian Environment

The work performance of accounting professionals, under traditional paradigms, was measured by their ability to analyze financial statements and determine the economic performance indicators of organizations, however today, in addition to technical aspects, they must possess related competencies. to social responsibility and ethics, in such a way that their work has a positive impact on society by carrying out work with transparency that allows keeping clear accounts. With the objective of evaluating the importance of the qualities social responsibility and ethics in the evaluation of the performance of the accounting professional in the Ecuadorian environment, a systematic review was carried out, through the bibliographic consultation of 200 articles in the database of indexed journals in Scopus, Latindex, Scielo, and Google Scholar, selecting the articles that describe the importance of considering social relevance and respect for ethical standards and values, within the professional actions of Ecuadorian accountants. As a result of the review, 36 articles were selected, which highlight that in Ecuador, despite the existence of a code of ethics for the profession, the paradigm shifts that tend to measure the efficiency of companies due to their relationship with society, respect for environment and transparent management of accounts, in addition to the well-known financial indicators, forces a change in the profile of the Ecuadorian accounting professional and with it the training plans of university institutions, this new vision of the accounting practice leads to the conclusion that an exercise of greater transparency will be observed during the financial analysis of companies, especially those linked to the public sector, which are characterized by high levels of corruption.

Ranking of Leadership Styles and National Culture Factors Affecting Smart Government Organizational Performance

Investigating leadership style, organisational performance, and national culture indicators in Abu Dhabi, the smart-government capital of the UAE was carried out through quantitative method of research. Total 274 valid data samples were gathered and analysed with SPSS software to perform descriptive assessment. Reliability test revealed that all the indicators have Cronbach Alpha value above 0.7 confirming the validity of the data. Skeweness and Kutosis values of the parameters showed that the data follows normal distribution. Employee morale and satisfaction were cited as the most critical parameters for gauging organisational performance, while the study found that personal steadiness and stability is the most desired parameters of national culture. All four of the leadership styles that were studied were deemed significant. Based on responses, "my supervisor makes others feel good to be around him/her" is the most important aspect of a transformational leader, while "my supervisor tells others what to do if they want to be rewarded for their work" is the most important aspect of a transactional leader. Among the parameters studied, "As a rule, my supervisor allows me to appraise my own work" ranked highest in accordance with Laissez Faire Leadership, while "Do you agree that the Authoritative leadership style employed by your supervisor contributes to your feelings of insecurity in your work and the need for clear direction?" ranked highest in accordance with Authoritative Leadership. These finding pointed out that the designed parameters can be used for further study related to national culture, organizational performance and leadership styles adopted in UAE in relation with Smart government.

Pengaruh Implementasi Enterprise Resource Planning (ERP) Apache Ofbiz Pada Kinerja UMKM Renyah.an

The implementation of Enterprise Resource Planning (ERP) systems has become a priority for many organizations, including Micro, Small and Medium Enterprises (MSMEs) in the industrial sector. The purpose of this study was to evaluate the effect of Apache Ofbiz ERP implementation on performance of Renyah.an MSMEs. This research uses a descriptive qualitative approach to gain an in-depth understanding of the impact of ERP implementation on Renyah.an MSMEs Primary data was collected through interviews with Renyah.an's MSME owners and staff involved in ERP implementation. In addition, secondary data is also used to support the analysis. In this research, several indicators of organizational performance are used, including operational efficiency, customer satisfaction, and business growth. The results of this study indicate that the implementation of Apache Ofbiz ERP has a significant positive impact on the organizational performance of Renyah.an MSMEs. In terms of operational efficiency, ERP systems can increase productivity, reduce operational costs, and improve data accuracy. In addition, ERP implementation also has an impact on customer satisfaction by improving customer experience and increasing response time to customer requests. In terms of business growth, ERP implementation facilitates business expansion, better inventory monitoring, and more accurate data analysis for decision making.

Analysis of factors affecting the performance of a scientific organization

Subject. The article addresses the multivariate regression modeling and analysis of the dynamics of performance indicators of a scientific organization related to the field of social sciences and humanities. Objectives. The aim is to identify factors affecting the key performance indicators of a scientific organization, namely, publication activity and relevance of results. Methods. The study employs multivariate regression modeling to identify factors affecting the indicators of publication activity of a scientific organization, comparative and statistical methods to analyze the dynamics of specific indicators, forecasting methods (time series analysis and correlation-regression analysis) to confirm the results of modeling. Results. We identified the main factors influencing the publication activity of a scientific organization. The forecasting results confirmed the significance of the identified factors. The paper defines differences in the trends in key indicators of scientific organization's activity. The findings can be useful for government agencies to develop and improve the methodology for evaluating the activities of scientific organizations related to the field of social sciences and humanities. Conclusions. A scientific organization’s performance is influenced by such factors as the number of researchers under the age of 39, the number of researchers in general, the number of articles by employees of the scientific organization in journals included in Russian and international databases, the total number of positive and neutral references in the media and the Internet, the number of citations in the RSCI, views of publications for the year.

Measuring the impact of strategic planning on organizational performance using the PLS approach

The purpose of this paper is to contribute to the debate on the impact of strategic planning on organizational performance of the companies by presenting a theoretical model that highlights this relationship. We conducted a survey of 46 industrial companies from different sectors to assess this impact. The results of structural equation modeling using the PLS approach show that a few dimensions of strategic planning positively affect only a certain number of financial and non-financial indicators of organizational performance.

Work-life balance policies and organizational financial performance: a scoping review

PurposeWork-life balance (WLB) policies have become a popular topic in both academic literature and organizations. However, previous studies in this area have provided mixed results, and the impact of WLB policies on various indicators of organizational financial performance remains unclear. There has been no comprehensive review that synthesizes the current state of knowledge and indicates future research directions. This review addresses this gap and provides a systematic review of published papers investigating the relationship between WLB policies and organizational financial performance.Design/methodology/approachThe review follows the PRISMA-ScR guidelines for scoping reviews. An analysis of 421 relevant records in Web of Science and Scopus databases identified 22 original empirical studies that focused on the relationship between WLB policies and financial performance at the level of the organization.FindingsMost reviewed studies indicated a weak positive relationship between WLB policies and financial performance. There was the strongest support for the effectiveness of flexible working hours and job sharing, while there was mixed support for the policy of working from home. There were a higher proportion of positive results in studies conducted in Western countries compared to Asian countries, which indicates a potential moderating effect of culture. This review also describes the primary limitations of previous studies, namely, low test power and insufficient evidence about causality.Originality/valueThis review summarizes the growing body of quantitative research on the relationship between WLB policies and organizational financial performance. It presents a model that includes moderators and mediators of this relationship and indicates potentially fruitful areas for future research.

РАЗВИТИЕ МЕТОДИЧЕСКОГО ИНСТРУМЕНТАРИЯ ВНУТРЕННЕГО КОНТРОЛЯ БУХГАЛТЕРСКОЙ ФИНАНСОВОЙ ОТЧЕТНОСТИ

Providing the management of an economic entity with timely and reliable information about financial and economic activities is one of the conditions for its effective functioning. The main source of such information is the internal control of financial statements. The working documents of internal control developed in the course of the study contribute to the improvement of the methodological support of the audit. To improve the planning of internal control of financial statements, a working document is proposed that allows to increase the effectiveness of control measures and to systemize the results of control procedures in a timely manner. It is recommended to reflect the results of checking the completeness and correctness of reporting accounting data in the working document of internal control “Checking the completeness and correctness of reporting accounting data”, on the basis of which it is possible to draw conclusions about the correctness and completeness of the reflection of accounting data accounting in financial statements. The revealed differences between the data of financial reports and the data of accounting registers allow us to draw conclusions about the deviations that may occur when transferring indicators from accounting registers to the reporting form. Errors found during internal control of financial statements are proposed to be systematized in the working document of internal control "Classifier of identified errors and violations in the process of internal control of financial statements" in order to subsequently assess the impact of identified violations on the organization's performance indicators and on determining taxable base for separate types of taxes.

Understanding the relationship between safety culture and safety performance indicators in U.S. nuclear waste cleanup operations

The relationship between nuclear safety culture and safety performance remains uncertain due to the limited research directly comparing these two variables. This study aimed to help address that gap in knowledge by evaluating the relationships between safety culture traits and two types of performance measures – personal safety and operations indicators – for a U.S. nuclear waste cleanup contractor.Data for 29 performance indicators were correlated with data measuring workforce perceptions on safety culture traits defined by the Institute of Nuclear Power Operations (INPO). Correlation and regression analyses indicated statistically significant relationships between safety culture traits and multiple organizational key performance indicators related to safety, quality and cost savings. Higher scores on safety culture traits were more closely associated with key performance indicators related to the evaluation and resolution of safety concerns, the recognition and accurate categorization of self-revealing and self-identified issues, and emergency response actions. The results suggest that while management strategies to improve safety culture may be linked to key performance indicators that strengthen overall organizational performance, these same strategies may also indirectly degrade the work environment in other areas. These research findings can help managers and safety professionals establish key performance indicators and safety culture metrics that are meaningful indicators of safety performance and inform action plans that improve productivity, enhance workplace safety, and avoid unintended consequences.

Analysis of relaxation of local government budgeting on the achievement of the Bengkulu City government’s key performance indicators during the covid-19 period

This study explores the impact of relaxation on the Bengkulu City local government budget during the Covid-19 period on key performance indicators. This study used a qualitative approach with documentary methods and interviews at the Regional Financial and Asset Management Agency and the Health Office involving Budget Users, PPTK, Treasurer, and financial management staff as informants. The data analysis used is a content analysis using the Nvivo software. There are two findings in this research, the first is that budget reallocation during the pandemic can affect the achievement of the Main Performance Indicators of Regional Apparatus Organizations which have indicators of financial ratios, such as the Regional Finance and Asset Management Agency. Financial indicators, such as financial ratios and PAD, have declined due to the weakening economy, decreased tax revenue during the pandemic, and budget reallocations. However, the budget reallocation during the pandemic was not directly affected by the Main Performance Indicators of Regional Apparatus Organizations that do not use financial indicators such as the Health Service. Where the two KPI indicators of the Bengkulu City Health Service were all achieved according to the targets set. The implications of this research are as input to the Bengkulu City Government related to refocusing and reallocating the budget so that it can still achieve the main performance indicators.