• Title/Summary/Keyword: Non-Profit Organization

Search Result 107, Processing Time 0.028 seconds

Factors Influencing the Implementation of Non-profit Organization Financial Statements of Political Parties: Evidence from Indonesia

  • JATMIKO, Bambang;LARAS, Titi;WIJAYANTI, Anatya
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.7 no.11
    • /
    • pp.185-194
    • /
    • 2020
  • This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

The Existing Types of Public and Private Actors for Managing The Rural Development Programs & Facilities in Japan (일본에 있어서 농촌지역개발주체의 존재형태와 변화방향에 관한 연구)

  • Yoon, Won-Keun
    • Journal of Agricultural Extension & Community Development
    • /
    • v.18 no.3
    • /
    • pp.665-691
    • /
    • 2011
  • The implementation of an place-based rural policy requires changes in the intra-governmental relations and between the public and private sectors and civil society. Over the past decades, Japan has been increasingly devolving and decentralizing public responsibilities and resources to sub-national government levels. There is assumption that such transfers produce more efficiency in terms of public management and create better conditions for economic development. At the same time, these transfer respond to new expectations of citizens and civil society to participate more closely in the democratic decision-making process. Coordination is also needed at the local level to integrate sectoral approaches, to involve private partners and to achieve the appropriate geographic scale. Local public and private actors join a partnership and pool knowledge and resources. This type of local partnership is characterized by the participation of different actors, including municipalities, sub-regional government institution and development agencies. The participation of private actors(private firms, cooperatives, associations, non-profit organizations, farm organizations, other categories organizations, etc,) is also important.

A Study on the Development Strategy and Activation Plan of Chung-ju Enterprise City (충주 기업도시의 발전 전략 및 활성화 방안에 대한 연구)

  • Shin, Yeong-Jae
    • Journal of the Economic Geographical Society of Korea
    • /
    • v.20 no.1
    • /
    • pp.105-120
    • /
    • 2017
  • Chung-ju enterprise city was selected as a model enterprise city in 2005, and the city is planned to finish the construction in 2020. The main purpose of this study is to suggest the developing strategy and activation plan for Chung-ju enterprise city based on the enterprise city of developed countries. Chung-ju enterprise city will grow into well-being self-sufficient city due to the cutting edge knowledge, industry-centered cluster which is the new growth industry of Chungchungbuk-do and the surrounding excellent nature. For the success of Chung-ju enterprise city, the cooperation between developing agents such as companies, universities, local government, and central government is important. The leading companies and researching facilities should be attracted as well. Also, non-profit exclusive organization must be installed. The successful development of Chung-ju enterprise city means the success of balanced region development policy which will solve overpopulation of capital region and unbalance of Korea.

The Role of Technology and Organization in Building Trust in Mobile Content Services (모바일 콘텐츠 서비스의 신뢰구축을 위한 기술과 조직의 역할)

  • Cho, Nam-Jae;Joun, Hyo-Jae
    • Journal of Digital Convergence
    • /
    • v.8 no.1
    • /
    • pp.11-26
    • /
    • 2010
  • The purpose of this paper is to study building and maintaining consumer trust in mobile contents for tourism and travel in perspective of public sector. Mobile contents services are increasing rapidly. Tourism contents in mobile services are non profit business model in an early and immature stage toward the ubiquitous era. Non-profit organization plays a role as service provider through Internet and wireless telecommunication in an information-intensive and network-oriented environment. This article is proposed nonprofit organizations as tourism contents service provider to identify a conceptual framework that can build continuous trusted mobile contents under ubiquitous environment according to developing and maintaining stage. The results based on the focus group interview methodology highlights a conceptual foundation for service providers in nonprofit domain.

  • PDF

Moderating Roles of Strategy Suitability Factors between IT Factor and User Factors on Non-financial Performance (KMS의 전략 적합성 요인이 정보기술 특성 및 이용자 특성과 비재무적 성과 간에 미치는 조절적 영향)

  • Yi, Seon-Gyu
    • The Journal of the Korea Contents Association
    • /
    • v.17 no.2
    • /
    • pp.489-498
    • /
    • 2017
  • This study analyzed whether the suitability of strategy is playing a regulative role between IT characteristics & user characteristics and non-financial performance empirically. To this end, this study set up IT characteristics and user characteristics as independent variables, and set up non-financial performance as the performance variable of KMS, and also set up the suitability of the management strategy & informatization strategy of a business as moderating variables. This study defined the detailed factors in IT characteristics as IT maturity and IT/IS infrastructure while defining the detailed factors in user characteristics as perceived profit, organizing of learning, and user professionalism. In addition, this study defined non-financial performance as an organization member satisfaction, and KMS availability. As a result of the analysis, IT maturity & IT/IS infrastructure, which are defined as IT characteristics, and perceived profit, organizing of learning and user professionalism, etc., which were defined as user characteristics, were found to be variables playing a regulative role in non-financial performance.

Current Status and Issues on Public-Private Partnership of Global Health (국제보건 분야의 공공-민간 파트너십 현황과 과제)

  • Lee, Hyun-Sook;Kim, Chun-Bae
    • Health Policy and Management
    • /
    • v.24 no.1
    • /
    • pp.4-12
    • /
    • 2014
  • Background: The purpose of this study is to investigate current status and investigation of government agencies, communities, corporates, hospitals, non-governmental organization, non-profit organization, and so on which performed Corporate Social Responsibility to global health issues. Methods: This paper focuses on analyzing definition and principle of public-private partnership (PPP), types of PPP, challenge of PPP through delphi survey and interview which need to be discussed by professional groups such as private groups, universities and researches, government decision makers, corporates, and hospitals for successful PPP. Results: Based on this analysis on global health issues of 237 groups, the results were shown that main global health issues of many hospitals were aids of the developing countries (48%). Main program was activities of overseas volunteers (30%) and most 152 groups (42%) supported Asia. Also, this paper gives a definition of PPP that is the growth together in PPPs as a way of fulfilling public tasks in partnership between the state administration and private enterprises to apply both strengths behind transparency, accountability. Conclusion: In conclusion, from the results of analysis, we suggest as prior setting of global issues for both demand and supply side and are served as the effective way by PPP on global health issues. Moreover, this study will be expanded on the sections of findings, multiple researches, discussion, and policy recommendations.

Are Giving and Volunteering Multiplicative Behaviors or Compensatory Behaviors? (기부행동과 자원봉사활동은 중복적 보완관계인가? 보충적 대체관계인가?)

  • Kim, Ji-Hae;Chung, Ick-Joong
    • Korean Journal of Social Welfare
    • /
    • v.64 no.2
    • /
    • pp.133-158
    • /
    • 2012
  • In the modern society, a growth in the non-profit sector and a decrease in the government budget on social welfare result in a greater need of individual giving and volunteering. Therefore, in order to manage non-profit organizations effectively, it is necessary to encourage citizen participation in giving and volunteering through identifying various factors affecting giving and volunteering. In order to identify what factors are affecting participation in giving and volunteering and whether the relationship between giving and volunteering is multiplicative or compensatory, this study uses multinomial logistic regression analysis by categorizing four groups based on the participation types of giving and volunteering. The research findings confirmed that common factors such as religion and satisfaction with leisure time were still significant, and specific factors were also found among factors affecting participation in giving and volunteering. Especially, this study identified that factors affecting giving and volunteering differ according to household income, education level, employment status, gender and social relationship satisfaction. The findings confirmed that giving and volunteering are compensatory behaviors. Finally, the implications of this study were discussed. A differential strategy for giving and volunteering is needed to encourage citizen participation in non-profit organizations.

  • PDF

Relational Continuancr Intention of Donators to Nonprofit Organization (비영리기관 후원자의 관계지속의도)

  • Kim, Jun-Whai
    • The Journal of the Korea Contents Association
    • /
    • v.9 no.8
    • /
    • pp.324-332
    • /
    • 2009
  • It a very important part to keep a good relationship with supporters to promote the activities smoothly in non-profit-making organizations. The donation, a financial source of non-profit-making organizations, and the volunteer activities of supporters are also born from the identity with the supportive organizations. This research is a study about the relationship sustainability with supporters and supportive organizations, which is practiced with the variables of image, service quality, ethics, activity, satisfaction, trust, and intent of sustaining their support of supportive organizations. This research aims at making the model of relationship-sustaining intent of supporters and supportive organizations on the bass of the relationship between the conceptual definition about supportive activities and the variables influencing the supportive activities, and at suggesting the marketing points of non-profit-making organizations on the base of the model. This is because the concept of service quality about non-profit-making organizations has not been formed yet, and so it does not influence the trust or the satisfaction. Other assumptions seemed to have some relationship. As a result, in order to increase the intent of sustaining support and the trust in organizations, they need to inform supporters of the image or the results of activities by means of active marketing activities.

A case study on Urban Regeneration utilizing Community Cinema from Japan: Focused on Fukaya Cinema (일본 커뮤니티 시네마를 활용한 도시재생 사례 연구 - 후카야 시네마(深谷シネマ)를 중심으로 -)

  • Park, Dong-Ho
    • Korean Association of Arts Management
    • /
    • no.49
    • /
    • pp.149-176
    • /
    • 2019
  • It is a known fact that the spread of multiplexes has contributed to movie industry flourish and extending public rights for enjoying movies. However, in terms of Urban Discourse, Multiplexes centered in new downtown have given rise to Doughnut Phenomena in old downtown. It is especially regrettable that the local theaters which have been symbolic cultural spaces storing the 'memory of life' of local communities are disappearing due to a recession of business zone in old downtown. Japan has long been worked in various activities spotlighting on movie/image contents as the major means of creative urban regeneration. Among them, the 'Community Cinema' has made a contribution to regional revitalization by improving movie screening environment of the local community through renewal of local theaters and further creating related culture and industry in the local area. In this study, I focus on 'Fukaya Cinema' which started from NPO(Non-Profit Organization) and reused a closed industrial facility to a movie theater in cooperation with local TMO(Town Management Organization). Fukaya Cinema, which operates in the form of a business community, plays important roles as the core cultural facility in the local community and is regarded as a significant case showing a possibility of urban regeneration using movie/image contents. I investigate the specific founding process and activities of Fukaya Cinema and intend to derive the implications from that. Through this, I aim to provide the basic urban regeneration data utilizing movie/media contents.

A Study on Changing Trends of Bibliographic Instruction of University Library (대학도서관 이용교육의 발전경향 연구 - 미국 대학도서관을 중심으로 -)

  • 김병주
    • Journal of the Korean BIBLIA Society for library and Information Science
    • /
    • v.9 no.1
    • /
    • pp.137-152
    • /
    • 1998
  • The purpose of this study was to review today's development trends of library bibliographic instruction through historical assessment of U.S. university library bibliographic instruction development pattern. And the results of this study may be used in implementing the university library bibliographic instruction program in Korea. The major conclusions of this study are summarized as follows: . The bibliographic instruction had been affected by changing trend of higher education. . Early leaders had been understanding of higher education and were active in the library organization. . Related books and articles were much published continuously. . Library professional organizations supported and assisted these effort. . Received financial aid from the government and non-profit organization. . Effective educational techniques were developed. . Implemented computer-aided education together with audio-visual technique.

  • PDF