Pengaruh Persepsi Informasi Keuangan Dan Perilaku Donatur Pada Niat Berdonasi Di Organisasi Non Profit

pipian hasian; Abdurrahman Abdurrahman

Authors

pipian hasian, Universitas Esa Unggul, Indonesia
Abdurrahman Abdurrahman, Universitas Esa Unggul, Indonesia

Keywords:

Perilaku Persepsian, Sikap Kontrol, Niat Donasi, Financial Result, Fairness

Abstract

Niat Donasi didorong oleh adanya oleh individu yang mau berdonasi secara teratur, mengetahui kepada siapa donasi yang diberikan dan mau meluangkan waktunya ingin berdonasi. Selain itu, persepsi kewajaran informasi keuangan Organisasi Non Profit pada persepsi kewajaran prosedur keuangan dan persepsi kewajaran hasil keuangan menunjukkan bahwa informasi keuangan memainkan peran mendasar dalam persepsi Financial Result Fairness terhadap niat donasi individu. Oleh karena itu, Organisasi Non Profit harus memperhatikan tentang prosedur penggunaan dana, sumber dana yang bersifat transparan dan area pengunaan dana yang mencapai tujuan. Tujuan penelitian untuk mengisi kesenjangan pengetahuan yang ada dengan mengeksplorasi pengaruh Informasi Keuangan (Financial Information), Prosedur Keuangan (Financial Procedure), Kewajaran Hasil Keuangan (Financial Result Fairness) terhadap niat donasi (Donation Intention) dengan Sikap (Attitude) dan Kontrol Perilaku Persepsian (Percieved Behavioral Control). Data penelitian dikumpulkan melalui survey dengan menyebarkan kuesioner secara online. Sampel penelitian ini dipilih dengan menggunakan metode purposive sampling. Studi ini merupakan penelitian kualitatif menggunakan metode Structural Equation Modeling (SEM) dengan menggunakan perangkat lunak SmartPLS dan SPSS. Kesimpulan pada penilitian ini diantaranya bahwa Informasi Keuangan mempengaruhi Prosedur Keuangan dan Financial Result Fairness dan Prosedur Keuangan mempengaruhi Financial Result Fairnes di Organisasi Non Profit.

Downloads

Download data is not yet available.

References

Ahn, J. chang, Sura, S., & An, J. C. (2018). Intention to donate via social network sites (SNSs): A comparison study between Malaysian and South Korean users. Information Technology and People, 31(4), 910–926. https://doi.org/10.1108/ITP-12-2015-0307

Ajzen, I. (2012). The theory of planned behavior. Handbook of Theories of Social Psychology: Volume 1, 438–459. https://doi.org/10.4135/9781446249215.n22

Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097

Bertuah, E., & Sakti, I. (2019). The Financial Performance and Macroeconomic Factors in Forming Stock Return. Jurnal Riset Manajemen dan Bisnis (JRMB), 4(1), 511–522.

Černius, G., & Birškytė, L. (2020). FINANCIAL INFORMATION AND MANAGEMENT DECISIONS: IMPACT OF ACCOUNTING POLICY ON FINANCIAL INDICATORS OF THE FIRM. Business: Theory and Practice, 21(1), 48–57. https://doi.org/10.3846/btp.2020.9959

Cheah, J. H., Sarstedt, M., Ringle, C. M., Ramayah, T., & Ting, H. (2018). Convergent validity assessment of formatively measured constructs in PLS-SEM: On using single-item versus multi-item measures in redundancy analyses. International Journal of Contemporary Hospitality Management, 30(11), 3192–3210. https://doi.org/10.1108/IJCHM-10-2017-0649

Friyanti, Y. E. (2016). 586-1028-1-Sm. Al Intaj, 2(2), 133–140.

Goenka, S., & Van Osselaer, S. M. J. (2019). Charities Can Increase the Effectiveness of Donation Appeals by Using a Morally Congruent Positive Emotion. Journal of Consumer Research, 46(4), 774–790. https://doi.org/10.1093/jcr/ucz012

Gottfried, M. A., & Johnson, E. L. (2006). Solicitation and Donation: An Econometric Evaluation of Alumni Generosity in Higher Education. International Journal of Educational Advancement, 6(4), 268–281. https://doi.org/10.1057/palgrave.ijea.2150034

Grant, A. M., & Gino, F. (2010). A Little Thanks Goes a Long Way: Explaining Why Gratitude Expressions Motivate Prosocial Behavior. Journal of Personality and Social Psychology, 98(6), 946–955. https://doi.org/10.1037/a0017935

Hair, J. F., Black, W. C., Babin, B. J., & Anderson., R. E. (2019). Multivariate Data Analysis : Multivariate Data Analysis : Why multivariate data analysis ? (EIGHT). CENGAGE.

Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128

Hall, M. (2010). Accounting information and managerial work. Accounting, Organizations and Society, 35(3), 301–315. https://doi.org/10.1016/j.aos.2009.09.003

Irfan, M., Rusyidi, B., & Lubis, Z. H. (2021). Analisis Strategi Kemitraan Aksi Cepat Tanggap ( Act ) Terhadap Keberhasilan Program. Jurnal Kolaborasi Resolusi Konflik, 3(2), 199–209.

Kashif, M., Sarifuddin, S., & Hassan, A. (2015). Charity donation: Intentions and behavior. Marketing Intelligence and Planning, 33(1), 90–102. https://doi.org/10.1108/MIP-07-2013-0110

Knowles, S. R., Hyde, M. K., & White, K. M. (2012). Predictors of Young People’s Charitable Intentions to Donate Money: An Extended Theory of Planned Behavior Perspective. Journal of Applied Social Psychology, 42(9), 2096–2110. https://doi.org/10.1111/j.1559-1816.2012.00932.x

Kurniawan, D. (2022). Kaleidoskop 2022: Terbongkarnya Penyelewengan Dana Aksi Cepat Tanggap. jawapos.com.

Li, X., & Feng, L. (2021). Impact of donors’ financial fairness perception on donation intention in nonprofit organizations after covid-19 outbreak. PLoS ONE, 16(6 June), 1–15. https://doi.org/10.1371/journal.pone.0251991

Lugovskу, D., & Kuter, M. (2020). Accounting Policies, Accounting Estimates and Its Role in the Preparation of Fair Financial Statements in Digital Economy. Lecture Notes in Networks and Systems, 78, 165–176. https://doi.org/10.1007/978-3-030-22493-6_15

Maswani, Negoro, D. A., & Syah, T. Y. R. (2021). The Analysis of Factors Related to the Company Performance with Capital Structure as an Intervening Variable in the Transportation Industry in Indonesia. Budapest International Research and Critics Institute-Journal, 4(3), 4736–4752.

Oh, M. J., & Jung, J. C. (2018). Does social exclusion cause people to make more donations? Journal of Asian Finance, Economics and Business, 5(2), 129–137. https://doi.org/10.13106/jafeb.2018.vol5.no2.129

Pérez, L. P. y., & Egea, P. (2019). About intentions to donate for sustainable rural development: An exploratory study. Sustainability (Switzerland), 11(3), 1–14. https://doi.org/10.3390/su11030765

Saunders, S., Rod, M., Mostafa, M., Manzano, A., & Pawson, R. (2012). International Journal of Pharmaceutical and Healthcare Marketing. In Journal of health organization and management (Vol. 28, Nomor 2).

Soelton, M., Saratian, E. T. P., Erlangga, A., Arief, H., Kamalia, Y., Syah, T. Y. R., & Aulia, I. N. (2021). Organizational Citizenship Behavior, What Does Really Matter? INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia, 4(4), 462–472. https://doi.org/10.31842/jurnalinobis.v4i4.197

Suryanto, S. (2019). Analysis of Regional Financial Information Systems As A Media of Regional Financial Management Transparency in Indonesia. IOP Conference Series: Materials Science and Engineering, 662(2), 1–8. https://doi.org/10.1088/1757-899X/662/2/022080

Susanto, A., Suharyono, S., Musadieq, M. Al, Iqbal, M., Musadieq, M. Al, Susanto, A., Suharyono, S., Iqbal, M., Klasifikasi, K., & Jel, E. (2021). Machine Translated by Google Faktor Penentu Niat Donasi dan Perannya Religiusitas : Studi Kasus di Indonesia Abstrak Machine Translated by Google. 8(5), 1155–1169. https://doi.org/10.13106/jafeb.2021.vol8.no5.1155

Susanto, A., Suharyono, S., Musadieq, M., & Iqbal, M. (2021). Determinant Factors of Donation Intention and the Role of Religiosity: A Case Study in Indonesia. The Journal of Asian Finance, Economics and Business, 8(5), 1155–1169. https://doi.org/10.13106/jafeb.2021.vol8.no5.1155

Trussel, J. M., & Parsons, L. M. (2007). Financial Reporting Factors Affecting Donations to Charitable Organizations. Advances in Accounting, 23(07), 263–285. https://doi.org/10.1016/S0882-6110(07)23010-X

Xu, K. (2017). Research on the Application of the Standard Operating Procedure in Military Financial Management. 49(Icemse), 252–255. https://doi.org/10.2991/icemse-17.2017.61