Proceedings of the International Conference on Maritime and Archipelago (ICoMA 2018)

Voluntary Disclosure Practices at University of Bangka Belitung by Using Non Profit Organization Reporting Index

Authors
Wenni Anggita, Anggraeni Yunita, Erita Rosalina, Izma Fahria
Corresponding Author
Wenni Anggita
Available Online October 2019.
DOI
https://doi.org/10.2991/icoma-18.2019.8How to use a DOI?
Keywords
Voluntary Disclosure, Non Profit Organization, Non Profit Organization Reporting Index, University of Bangka Belitung
Abstract
In the fulfillment of public trust, nonprofit organizations are required to provide information on the source of funds obtained and the use of such funds in a financial statement which will ultimately be assessed the financial performance of nonprofit organizations. Nonprofit organizations and contributors will always agree on a set of financial management and reporting rules that will be an attachment of the cooperation agreement at the time of signing the collective agreement document. Non profit organizations need to provide information that may reflect a company's capabilities over a period so as to guide the performance of the organization by stakeholders (PSAK No. 45): First, the services provided by nonprofit organizations and their ability to continue providing such services, how managers carry out their responsibilities for the performance of nonprofit organizations. This study aims to analyze the perception of Bangka Belitung University employees about the level of voluntary information disclosure conducted by Bangka Belitung University as measured by Non Profit Organizations Reporting Index. The results of this study say that most stakeholders want information disclosure about some important things related to information needed by the public. Like financial information, some items shown by Non-Profit Organizations are very important for the public to know such as funding for social activities (student affairs). This is not to criticize an institution, but for nonprofit organizations public trust is very important because it affects the credibility of the institution.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
International Conference on Maritime and Archipelago (ICoMA 2018)
Part of series
Advances in Engineering Research
Publication Date
October 2019
ISBN
978-94-6252-785-0
ISSN
2352-5401
DOI
https://doi.org/10.2991/icoma-18.2019.8How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Wenni Anggita
AU  - Anggraeni Yunita
AU  - Erita Rosalina
AU  - Izma Fahria
PY  - 2019/10
DA  - 2019/10
TI  - Voluntary Disclosure Practices at University of Bangka Belitung by Using Non Profit Organization Reporting Index
BT  - International Conference on Maritime and Archipelago (ICoMA 2018)
PB  - Atlantis Press
SP  - 34
EP  - 40
SN  - 2352-5401
UR  - https://doi.org/10.2991/icoma-18.2019.8
DO  - https://doi.org/10.2991/icoma-18.2019.8
ID  - Anggita2019/10
ER  -