Pengaruh Penerapan Prinsip-Prinsip Good Governance terhadap Kinerja Keuangan Organisasi Nirlaba di Kabupaten Garut

Authors

Saeful Ihsan Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern
Heni Susilowati Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern

DOI:

Abstract

Nonprofit organizations play a strategic role in social, educational, and religious development. However, challenges in implementing the principles of good governance are still frequently encountered, particularly in terms of transparency, accountability, independence, and fairness. This study aims to analyze the effect of applying good governance principles including transparency, accountability, responsibility, independence, and fairness on the financial performance of nonprofit organizations in Garut Regency. The research employed an associative quantitative approach with a sample of 36 nonprofit organizations selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with multiple linear regression. The findings reveal that all independent variables simultaneously have a significant effect on financial performance. Partially, responsibility and fairness have a significant positive effect, while transparency, accountability, and independence show a significant negative effect. Fairness is identified as the most dominant factor in improving financial performance. These results emphasize the importance of implementing fair, responsible, and responsive governance practices as a foundation to strengthen financial performance and enhance public trust.

Keywords: Financial Performance, Garut, Good Governance, Nonprofit Organizations

References

Agustina, R. (2024). Tantangan Pengelolaan Keuangan Organisasi Sosial di Daerah. Jurnal Akuntansi & Keuangan Daerah, 9(2), 115–126.

Alifiyah, N., Fatimah, S., & Prasetyo, M. (2024). Pengaruh Prinsip Kesetaraan terhadap Efektivitas Distribusi Zakat di LAZ Nurul Hayat. Jurnal Ekonomi Syariah dan Filantropi, 6(1), 45–58.

Dewi, N. P. S., & Yadnyana, I. K. (2020). Pengaruh Independensi dan Profesionalisme terhadap Efektivitas Pelaporan Keuangan Lembaga Keagamaan di Bali. Jurnal Akuntansi dan Bisnis, 15(1), 33–47.

Indayanti, A., Rahmawati, S., & Nuryanto, H. (2024). Analisis Penerapan Tata Kelola dan Struktur Organisasi terhadap Kinerja Keuangan Yayasan Pendidikan Islam. Jurnal Ilmu Manajemen dan Akuntansi, 12(2), 77–90.

Labibah, A., & Putra, D. R. (2025). Good Governance dan Kepercayaan Publik pada Lembaga Nirlaba. Jurnal Ekonomi dan Kebijakan Publik, 10(1), 1–12.

Matin, A. (2024). Laporan Keuangan sebagai Alat Evaluasi Efektivitas Program Lembaga Nirlaba. Jurnal Akuntansi Publik, 8(3), 215–228.

Paulindini, N., Yusuf, H., & Kurnia, T. (2024). Tingkat Transparansi Pengelolaan Keuangan Masjid di Kota Bandung. Jurnal Akuntabilitas Publik, 9(1), 87–95.

Qomariyah, S., & Sulistyowati, R. (2021). Kesetaraan dan Keadilan dalam Tata Kelola Lembaga Filantropi Islam. Jurnal Manajemen Syariah, 5(2), 132–141.

Ramadhan, A. R., & Suryaningrum, D. (2020). Penerapan PSAK 45 pada Laporan Keuangan Organisasi Nirlaba di Indonesia. Jurnal Akuntansi Multiparadigma, 11(1), 56–69.

Safaat, M. (2022). Ketergantungan Dana dan Independensi Lembaga Sosial di Daerah. Jurnal Sosial dan Kebijakan Publik, 4(2), 101–112.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Supriandi, A. (2013). Pengaruh Transparansi dan Akuntabilitas terhadap Kinerja Organisasi Nirlaba. Jurnal Akuntansi dan Keuangan, 5(1), 23–34.

Sulfiani, N. (2021). Penerapan Prinsip Tanggung Jawab Sosial dalam Peningkatan Kinerja Organisasi Nirlaba. Jurnal Manajemen dan Kewirausahaan, 8(2), 54–64.

Ulinnuha, F., Sari, H., & Rahman, L. (2024).

Yuliafitri, R., & Rivaldi, M. (2017). Pengaruh Tanggung Jawab Sosial terhadap Kinerja Organisasi. Jurnal Ilmu Sosial dan Humaniora, 3(1), 65–72.