Religious Nonprofits Research Articles

Optimizing Financial Transparency and Accountability in Mosques: A Case Study Approach in Enhancing Reporting Practices

Financial reporting is essential for maintaining accountability and openness in non-profit organizations, including mosques. Notwithstanding the existence of worldwide financial reporting standards, mosques frequently have difficulties in conforming to standard practices owing to insufficient competence and the absence of established financial management frameworks. This case study analyses the financial reporting practices of a mosque in Malaysia, emphasizing critical issues such as the absence of standardized financial recording systems, procrastinated transaction paperwork, and restricted public financial disclosures. The study highlights the necessity for explicit financial separation between waqf and khairat monies, as each serves a unique function. It underscores the significance of streamlined financial recording methods to enhance openness, accountability, and community confidence. This research identifies essential areas for enhancement by comparing current behaviors with instructions provided by Malaysian religious authorities. Recommendations encompass the establishment of fundamental financial recording systems, the utilization of technology for real-time reporting, and enhanced adherence to financial regulations. The study adds to the expanding literature on financial accountability within religious non-profits and provides pragmatic suggestions for improving financial management in mosques. By using these methods, mosques can cultivate enhanced confidence between congregants and regulatory authorities, while assuring the appropriate management of donations and resources.

Spatial Analyses of Crisis Pregnancy Centers and Abortion Facilities in the United States, 2021 (Pre-Dobbs): Cross-Sectional Study.

Crisis pregnancy centers (CPCs) are religious nonprofit organizations with a primary mission of diverting people from having abortions. One CPC tactic has been to locate near abortion facilities. Despite medical groups' warnings that CPCs do not adhere to medical and ethical standards and pose risks, government support for CPCs has significantly increased. This study aims to map CPCs, abortion facilities, and geographical areas in the United States into 4 zones based on their proximity to CPCs and abortion facilities. We sought to describe the number and percentage of reproductive-aged women living in each zone and the proximity of CPCs to abortion facilities. Using 2021 data from CPC Map and the Advancing New Standards in Reproductive Health Abortion Facility Database, we determined the ratio of CPCs to abortion facilities. Along with census data, we categorized and mapped US block groups into 4 distinct zones based on locations of block group centroids within 15-mile (1 mile is approximately 1.609 km) radii of CPCs and abortion facilities, namely "no presence," "CPC only," "abortion facility only," and "dual presence." We calculated the number and percentage of block groups and reproductive-aged (15-49 years) women living in each zone. We calculated driving distances and drive times from abortion facilities to the nearest CPC and mapped abortion facilities with CPCs in close proximity. All analyses were conducted nationally and by region, division, and state. Nationally, the ratio of CPCs to abortion facilities was 3.4, and 54.9% (131,410/239,462) of block groups were categorized in the "dual presence" zone, 26.6% (63,679/239,462) as "CPC only," and 0.8% (63,679/239,462) as "abortion facility only." Most reproductive-aged women (45,150,110/75,582,028, 59.7%) lived in a "dual presence" zone, 26.1% (19,696,572/75,582,028) in a "CPC only" zone, and 0.8% (625,403/75,582,028) in an "abortion facility only" zone. The number of block groups and women classified as living in each zone varied by region, division, and state. Nationally, the median distance from abortion facilities to the nearest CPC was 2 miles, and the median drive time was 5.5 minutes. Minimum drive times were <1 minute in all but 11 states. The percentages of abortion facilities with a CPC within 0.25, 0.5, 1, and 3 miles were 14.1% (107/757), 22.6% (171/757), 36.1% (273/757), and 66.3% (502/757), respectively. The findings suggest that CPCs' tactic of locating near abortion facilities was largely realized before the 2022 US Supreme Court decision that overturned the federal right to abortion. Research on CPCs' locations and tactics should continue given the dynamic abortion policy landscape and risks posed by CPCs. Tailored programming to raise awareness about CPCs and help people identify and access safe sources of health care may mitigate harm. Increased regulation of CPCs and government divestment may also mitigate CPC harms.

Philanthropic Giving and Volunteering Among Religious Disaffiliates

AbstractIncreasing numbers of religious disaffiliates in the United States is a notable demographic shift with deep implications for the money donated in the philanthropic sector. We seek to understand this change in more detail by analyzing philanthropic giving and volunteering patterns among religious disaffiliates using data from the General Social Survey. This article identifies that people who were religious at age 16 but leave later in life gave less to charitable causes, gave less often, and were less likely to have volunteered recently than their consistently religious counterparts. This article initiates the study of philanthropy specifically among religious disaffiliates, and so we conclude by discussing areas for further research that could further address fundamental questions about religious disaffiliates and their philanthropic behavior. By examining religious disaffiliates, this article adds nuance to more common comparisons of giving and volunteering across religious and nonreligious people. With changing religiosity in the United States, understanding these philanthropic changes is important for the future of both secular and religious nonprofits that rely on these donations for funding.

ARCHDIOCESE OF JAKARTA: AN ANALYSIS OF ENTREPRENEURIAL PROACTIVENESS AND RISK TAKING

The Archdiocese of Jakarta, Indonesia's oldest diocese with a dynamic megapolitan population, must be proactive and willing to take risks in order to meet the needs of Catholics and fulfill its mission to the general public. With 37 parishes and a diverse parishioner population, Catholic priests encounter a variety of problems in carrying out the church's mission. A proactive approach and the willingness to take risks can boost organizational success. There has been no previous research on the Roman Catholic church with the concept of entrepreneurship, hence this study fills a research gap in terms of entrepreneurship theory and context in religious organizations. Using the framework of entrepreneurial proactiveness and entrepreneurial risk taking, in-depth interviews with 19 parish priests revealed that 19 parish priests applied entrepreneurial concepts to their ministry work. This study adds to the academic side of entrepreneurship in the context of religious non-profit organizations and offers practical guidance to NPO managers who are in a similar scenario.

From spirituality to innovation: How spiritual leadership drives mosque management innovation

In recent years, there has been increased acknowledgment of spirituality in the workplace and its potential influence on organizational outcomes, including creative work behavior. This study examines the impact of spiritual leadership on driving innovative work behavior within mosque management teams in Surabaya, with a specific focus on the mediating role of spiritual well-being. Survey data from 106 team members were analyzed using Structural Equation Modeling (SEM), revealing that spiritual leadership positively influences creative work behavior, with spiritual well-being partially mediating this relationship. This research contributes to the existing literature on the intersection of spirituality and innovation by investigating how spiritual leadership fosters an innovative culture within mosque administration. Furthermore, it extends the application of spiritual leadership theory to religious non-profit organizations, an area that has remained unexplored. The findings have practical implications for mosque leaders and managers seeking to promote innovation within their organizations by emphasizing spiritual leadership and well-being to enhance their teams' innovation capabilities.

Does the influence of competition and compensation on hospital quality vary with ownership type?

PurposeThe purpose of this study is to investigate how two types of drivers, namely, executive compensation and market competition, can affect hospital quality in the USA. Recently, patients, insurers and regulators have increasingly focused on hospital quality. Understanding the interplay of incentives in this industry is important because in 2019, hospital treatment contributed $1.161bn to health-care costs in the USA. This study answers the call for more studies in the so-called “mixed” industry, where ownership differences can affect organizational objectives and operating constraints.Design/methodology/approachThis study explores the roles of hospital executive compensation and industry competition as determinants of health-care quality. Specifically, the study probes the heterogeneity in the factors that influence quality across hospital types in the USA.FindingsUsing California hospital data from 2006 through 2020, the findings show that the effects of compensation and competition on hospital quality differ by ownership type. Executive compensation is positively associated with quality in for-profit hospitals but is not associated with that of nonprofit hospitals, suggesting for-profit hospitals are more likely to use higher levels of compensation to attract managers with higher ability, whereas the utility function for nonprofit managers may be multidimensional. Within the nonprofit hospital group, competition is more positively associated with quality for religious nonprofits relative to secular nonprofits, suggesting that competition provides more monitoring for religious hospitals.Originality/valueTaken together, the findings provide evidence that the drivers of quality vary across hospitals in ways consistent with differences in constraints and objectives across ownership types. The findings are important for regulators seeking to incentivize higher quality. For example, Medicare in the USA has incorporated quality measures into its new hospital reimbursement scheme (value-based purchasing) to incentivize quality. This study proposes that regulators should consider differences across ownership types when evaluating the best ways to incentivize hospital quality.

Fundraising as a Resource-Raising Tool for Religious Organizations

Abstract. Introduction. The church is an important component of social life, trusted by many Ukrainians. Ukraine is a democratic country and promotes the development of religion and religious organizations, protects their interests if their activities are carried out within the limits of the law and do not violate public order. The state does not interfere in the activities of religious organizations and does not finance their activities. The stable financial position of religious organizations is a guarantee of their successful activity. Insufficient funding or lack of other necessary resources pushes religious organizations to look for new modern and effective financial support tools. Fundraising is such a tool, which helps to attract funding from various sources and implement important projects and initiatives. Purpose. The purpose of the article is a comprehensive analysis of fundraising as an effective tool for attracting additional resources for financing social and charitable projects of religious organizations. Results. Based on the results of the research, the main types of fundraising have been classified, the main principles on which the fundraising process is based have been analyzed, and the successive stages of its implementation have been considered. The key elements of fundraising that affect the success of project implementation have also been proposed. The foreign experience of attracting resources by religious organizations using the practice of fundraising for the implementation of targeted projects and financing of activity costs has been studied. The main advantages and further prospects of the spread of fundraising as an effective factor for the successful development of domestic religious organizations have been argued. The research methods used in the work are: analytical, structural and detailing methods. Conclusions. Fundraising is a modern and effective tool for attracting resources for financing or implementing social projects of non-profit religious organizations. Today, Ukraine is taking gradual, successful steps in the direction of popularizing fundraising.

A Salient Model of Relationship Marketing: Fundraising Effectiveness in Religious Nonprofit Organizations

ABSTRACT While donor funding is important to the survival of many nonprofits, donors -unlike customers- make payments or donations to benefit 3rd parties that cannot be directly observed. This separation of payments (donations) and benefits can reduce donors’ support and thus impact a nonprofit organization’s survival and performance. This study offers a relationship marketing (RM) approach to solving this separation problem. Specifically, this study draws on identity salience research to explain a nonprofit’s fundraising efforts. A nonprofit’s fundraising offers a salient form of RM that develops a donor’s identity in the nonprofit’s mission and thus overcoming the separation of benefit-payment problem. However, identity salience research also argues that individuals/donors are subject to a group identification process. This process prioritizes a donor’s giving in ways that affirm their identity with their social group, but not the salience affirming benefits of a nonprofits’ fundraising. Hypotheses were developed to examine these identity salience arguments in the U.S. Nonprofit Religious Media (NPRM) sector. In using a Fixed Effect (FE) panel estimation, a Nonprofit Religious Media Organization (NPRMO)’s fundraising offers a RM that supports this study’s identity salience explanations. A primary contribution of this study is that it advances RM research by introducing an identity process that not only explains the value-laden benefits of RM, but that this identity process introduces a group identification process that offers a more socialized view of RM research.

ФІНАНСОВЕ ПЛАНУВАННЯ У НЕПРИБУТКОВИХ РЕЛІГІЙНИХ ОРГАНІЗАЦІЯХ

Religious organizations are considered an important social institution, the main purpose of which is to provide for religious needs and develop the spiritual education of citizens. These institutions conduct their financial and economic activities as officially registered business entities. Obtaining profit is not the goal of such business entities, therefore their activities are conducted in the status of non-profit organizations and must clearly correspond to the goals defined by their constitutional documents. Religious organizations, like other business entities, carry out the process of financial planning for the effective distribution and optimal use of financial resources. Such a process is an important element of management, which positively affects the achievement of the set goals and contributes to the effective organization of the finances of religious organizations. The purpose of the article is a theoretical analysis of the essence of the concept of "financial planning", implementation of its basic structural classification, demonstration of the peculiarities of the implementation of the planning process in non-profit religious organizations. Based on the main results of the research, a number of interpretations of the category «financial planning» by economists have been analyzed. The authors definition of the aforementioned concept has been proposed. The classification of financial planning according to such features as: terms, scale of goals and methods of using information has been carried out. The estimate as the main planning document, which reflects detailed data on the income and expenses of non-profit enterprises, has been considered. The absence of a special mandatory system for the implementation of the financial planning process in religious non-profit organizations has been emphasized, and the free opportunity to choose the optimal structure for drawing up an estimate of income and expenses of religious structures has been indicated. The importance of financial planning by economic entities of any organizational and legal form has been argued.

Analisis tata kelola keuangan pada gereja kristen indonesia merisi indah

Good Corporate Governance need to be applied to all organizations, including non-profit organizations, especially in religious non-profit organizations (Church). The principles of Good Corporate Governance consist of transparency, accountability, responsibility, independence, and fairness and equality. This study aims to analyze the implementation of Good Corporate Governance through the principles of Good Corporate Governance in Gereja Kristen Indonesia (GKI) Merisi Indah. The data analysis technique that used in this research is descriptive analysis. The conclusion of this research explained that transparency, responsibility, independence, and fairness and equality principles at GKI Merisi Indah have been implemented very well, but the principle of accountability in its implementation is quite good but there are still things that need to be improved. The results of this research can be used as a source of reference and further researches in determining whether Good Corporate Governance in other non-profit organizations has been implemented properly or not. Therefore, it is recommended to implement the principles of Good Corporate Governance because the implementation of the principles of Good Corporate Governance can make the Church a good and healthy non-profit organization.

Servant Leadership Attributes for Non-Profit Organizations in a Developing Country: An Exploratory Survey

The study was undertaken in response to calls in extant literature for extension of servant leadership empirical work into new contexts. The study was done as an exploratory research in a developing country context, Kenya using an integrated set of servant leadership attributes drawn from previous work on servant leadership with the aim of finding out which servant leadership attributes are applicable to the non-profit sector and how the NGO institutional characteristics condition the application of the servant leadership practices. Data was obtained from 365 respondents drawn from 72 religious non-profit organizations in Kenya and analysed using exploratory factor analysis. Ten attributes of servant leadership were extracted with their corresponding set of operational indicators. The institutional context was found to condition servant leadership practices among the non-profit organizations through institutional isomorphism. The extracted 10 factors indicate that servant leadership attributes are relevant for applications in the non-profit sector and require the conceptual and theoretical input of the contingency and institutional theories. Keywords: Institutional context, Non-profit organizations, Religious non-profit organizations, Servant leadership, Servant leadership components

Accounting Information Systems For Financial Management In Religious Non-Profit Organizations Of The Church

The church is a non-profit religious institution. Good financial management of church religious institutions is needed to improve the quality of service to the congregation. One form of church financial management is to manage financial information in a good accounting information system as a form of church responsibility or accountability in managing the congregation's money. This research was conducted using a qualitative descriptive research method. The type of data source used in this study is qualitative data. Sources of data in this study are primary data and secondary data. The data in this study are primary data and secondary data. The data collection technique in this research is through field studies and literature studies. The results of this study are the accounting information system in the context of managing church finances at the Evangelical Masehi Church in Timor Jemaat Kota Baru Klasis Kupang City is cash receipts and disbursements that carry out financial reporting every week on congregation news, monthly financial reports and conduct congregational congregations to report servants and finances every year. The procedure is still carried out using a computer but still manually. This research then creates an accounting information system for cash receipts and disbursements.

Accounting Information Systems For Financial Management In Religious Non-Profit Organizations Of The Church

The church is a non-profit religious institution. Good financial management of church religious institutions is needed to improve the quality of service to the congregation. One form of church financial management is to manage financial information in a good accounting information system as a form of church responsibility or accountability in managing the congregation's money. This research was conducted using a qualitative descriptive research method. The type of data source used in this study is qualitative data. Sources of data in this study are primary data and secondary data. The data in this study are primary data and secondary data. The data collection technique in this research is through field studies and literature studies. The results of this study are the accounting information system in the context of managing church finances at the Evangelical Masehi Church in Timor Jemaat Kota Baru Klasis Kupang City is cash receipts and disbursements that carry out financial reporting every week on congregation news, monthly financial reports and conduct congregational congregations to report servants and finances every year. The procedure is still carried out using a computer but still manually. This research then creates an accounting information system for cash receipts and disbursements.

Pendampingan Penyusunan Laporan Keuangan Akuntansi Pesantren

Islamic boarding school is one of the educational institutions of non-governmental non-profit religious organizations that prioritizes a service to external parties. The financial management of Islamic boarding schools still uses simple methods, accounting that has been used so far has not used financial reports that are in accordance with Islamic boarding school accounting guidelines. The purpose of this service is to provide additional knowledge to financial managers in compiling financial reports using software in order to provide transparent, accountable and accountable reporting. The method of implementing the activity is counseling, discussion and question and answer, which begins with providing knowledge about how to prepare Islamic boarding school accounting financial reports.

Does it pay to pray? Religious nonprofits and funding

This study examines whether religious identity has an impact on two types of funding, donations and government grants, received by nonprofit organizations. We argue that religious nonprofits attract more donations because (1) donors feel an affinity or special tie to religious organizations and/or (2) donors regard religious organization as having good stewardship. Using 54,917 organization-year observations we find that 18% of the largest U.S. nonprofit organizations have some religious identity and that these organizations receive more donations than their non-religious counterparts. We further find that the association is more pronounced for nonprofits in more religious geographic areas, those with unrestricted donations, and organizations with better stewardship. Conversely, we find that government grants are negatively associated with religious identity, a result consistent with the separation between church and state established under U.S. law and tradition. This negative relationship, however, is mitigated for nonprofits with better stewardship. Our results should be of interest to donors and policymakers who seek to understand the impact of religion on nonprofit funding as well as the role of donor affiliation and stewardship in the fundraising process.

Accountability Studies in Religious Non-Profit Organizations: Possible Contextual and Application Gaps

Having substantial accountability standards and practices is a vital practice to ensure the survival of Religious-Based Non-Profit Organisations (RNPOs). This is because the RNPOs are not only representing the religion’s ideals but at the same time, there are also responsible in disseminating ethical massage and good values in the community. Since the RNPOs played a significant role in society, many studies have highlighted the need to explore more accountability issues involving RNPOs. Hence, this study aims to provide a taxonomical review of literature that examined RNPOs’ accountability practices and subsequently, suggesting plausible contextual and application gaps for future research. In so doing, this study utilised van Helden and Nortcott’s (2010) and Rozaidy, Siti Nabiha, Rasid, and Raman (2017) taxonomical methods in categorising accountability studies in RNPOs. As a result, four main themes have been identified from 60 selected high-impact journal articles. The four themes are 1) examining the outcomes of corporate integrity and accountability practices; 2) evaluating the RNPOs’ internal control practices; 3) identifying financial reporting disclosures practices among RNPOs; and 4) exploring the influence of leadership skills on RNPOs’ accountability practices.

The Politics of Religion and Taxation: Keeping Church and State Separate

This paper discusses tax laws and federal court decisions relating to the taxation or exemption of religious non-profit organizations. In a democracy characterized by separation of church and state, what role does the federal government play in regulating the activities and financial transactions of churches and other religious non-profit organizations? What are the federal statutory requirements regarding tax exemption for churches, tax deductibility of donations to churches, and political activity by churches, and are these requirements justified? Does this regulation interfere with the free exercise of religion, or does the federal government violate the establishment clause of the First Amendment by providing inappropriate tax benefits to churches and clergy?

Examining Financial Controls Practices Among Religious Non-Profit Organisations: A Case Study of Malaysia

There have been many financial scandals associated with religious-based non-profit organisations (RNPOs), their involvement in unethical and wrongdoing has pressured non-profit organisations, especially religious-based NPOs (RNPOs) to start adopting highly transparent and accountable financial management practices. Despite many efforts to improve the RNPOs’ service quality, their integrity has been tinted with many scandalous incidents of funds embezzlement and corruption. Poor financial accountability and lack of legal requirements are argued to be the underpinning reasons for such financial atrocities occurring. With the absence of sound financial governance and comprehensive financial regulations, it has been impaired the government’s ability to detect, prevent and correct RNPOs’ financial misconduct. To prevent financial misconduct from repeatedly occurring, having cogent financial control practices will ensure the RNPOs upholding their accountability duties to the clients they have served. Therefore, the objective of this paper is to examine Malaysian RNPOs financial controls practices. In doing so, various religious-based NGOs’ (i.e. Islam, Buddha, and Christian) representatives were interviewed, analysed, and appraised with Simon’s (1994) control framework. The findings indicate that the RNPOs financial control practices are mediated by the virtue of the religions that they have adopted, the RNPOs’ affiliation (i.e. local-based, foreign-based, and/or semi-government organisation), and the level of sponsorships and grants they have received.

Studi Literatur Riset Akuntansi Dan Keuangan Masjid

Managing resources originating from the congregation, mosques as non-profit religious organizations are encouraged to be transparent and accountable by implementing good accounting and financial management. Thus, a number of researches related to accounting and financial management of mosques have been conducted. This study uses descriptive analysis to review 102 national and international articles related to accounting and financial management of mosques published from 2010 to 2019. The result shows that the highest number of studies was conducted in 2018 and 2019 while Indonesia and Malaysia were the top two countries where the studies were conducted. Furthermore, the comparison between quantitative research and combined methods is still less than that of the qualitative approach. In addition, most research topics put their focus discussing about mosque management and accountability.

Self-Esteem, Self-Monitoring, and Temperamental Traits in Action: Who Is Involved in Humanitarian, Political, and Religious Non-profit Organizations?

Self-esteem, self-monitoring, and temperamental traits are important factors that influence human behavior. The purpose of the present study was to compare groups involved in humanitarian (n = 61), political (n = 68), and religious (n = 54) activities in terms of intergroup differences in self-esteem, self-monitoring, and temperamental traits. There are two research questions that we sought to address: “What are the relationships between self-esteem, self-monitoring, and temperamental traits among those involved in social, religious, and humanitarian aid activities?” and “Do temperamental traits affect self-esteem and self-monitoring among volunteers?” The study was conducted in Poland among adults aged 18 years and older, during meetings of six selected non-profit organizations, consisting of two organizations each in the humanitarian, political, and religious areas. The study used the Polish versions of the Rosenberg Self-esteem Scale, Snyders’ Self-Monitoring Scale, and the EAS Temperament Questionnaire. Volunteers of humanitarian organizations had the lowest self-esteem among all the examined groups. Politicians turned out to be more pragmatic than those involved in religious activities and humanitarian aid. Between the three examined groups, there were statistically significant differences in temperamental activity; the most active are those politically involved, followed by participants involved in humanitarian aid and religious activities. Moreover, volunteers involved in humanitarian aid reported a higher level of temperamental fear than those involved in political and religious activities. Furthermore, there were group differences in their reasons for social involvement. We discuss the potential sources of differences and consequences of outcomes for human resource practice in non-profit organizations.