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All Journal Vokasi: Jurnal Riset Akuntansi
ema yohana br sinambela
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance

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ANALISIS KINERJA KEUANGAN ORGANISASI NIRLABA (STUDI KASUS YAYASAN PUNDI AMAL PEDULI KASIH TAHUN 2018-2021): Studi Kasus Yayasan Pundi Amal Peduli Kasih Tahun 2018-2019 ema yohana br sinambela; Ni Luh Gede Erni Sulindawati
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.111786

Abstract

This study aims to analyze the financial performance of the non-profit organization Yayasan Pundi Amal Peduli Kasih for the period 2018–2021. The method used is a descriptive quantitative approach through the analysis of non-profit organization financial ratios using secondary data from the foundation's annual financial reports. The results show that fiscal performance ratio 1 fluctuated, while fiscal performance ratio 2 showed a downward trend with negative values in the last three years, indicating an operational deficit. Public support ratio 1 was at a very high and stable level in the range of 0.98–0.99, reflecting dependence on voluntary funds, while public support ratio 2 was fluctuating. The fund collection efficiency ratio shows efficient performance with a value above 1.00 every year, and the program efficiency ratio is in the range of 0.95–1.00. Revenue growth during the study period shows unstable conditions. These findings confirm the need to strengthen financial management strategies and diversify funding sources to maintain organizational sustainability.
Co-Authors Ni Luh Gede Erni Sulindawati