ANALYSIS BALANCED SCORECARD IN NON-PROFIT ORGANIZATIONS TO ACCOUNTABILITY IN THE COVID PANDEMIC
DOI:
https://doi.org/10.31933/dijemss.v3i5.1279Keywords:
Internal Control, Environmental Uncertainty, Balance ScorecardAbstract
This study examined the impact of internal control on non-profit organization performance and impact of internal control on accountability both directly and indirectly with pandemic covid as one of environmental uncertainties as a moderation variable. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations using cross-section data and primary data sources.. Internal control have an effect on organizational performance and accountability while environmental uncertainty has no effect as a moderating variable.
References
Andraeny, D., & Narulitasari, D. (2019). The Analysis of Internal Control Implementation of Zakat Institutions. International Conference of Zakat. https://doi.org/10.37706/iconz.2018.131
Ary Indrayanti, S. M., Suprasto, H. B., & Astika, I. B. P. (2017). Pengaruh Kompetensi Pada Kinerja Auditor Internal Dengan Motivasi, Komitmen Organisasi Dan Ketidakpastian Lingkungan Sebagai Pemoderasi Di Inspektorat Kabupaten Tabanan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11, 3823. https://doi.org/10.24843/eeb.2017.v06.i11.p04
Ayagre, P., Appiah-Gyamerah, I., & Nartey, J. (2014). The Effectiveness of Internal Control Systems of Banks. The Case of Ghanaian Banks. International Journal of Accounting and Financial Reporting, 4(2), 377. https://doi.org/10.5296/ijafr.v4i2.6432
Ghozali, I. (2020). 25 Grand Theory. Fakultas Ekonomi Universitas Diponegoro.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hamidi & Suwardi. (2013). Analisis Akuntabilitas Publik Organisasi Pengelola Zakat Berdasarkan Aspek Pengendalian Intern Dan Budaya Organisasi (Survei pada Organisasi Pengelola Zakat di Indonesia). Ekonomi Dan Bisnis Islam, VIII(1), 1–22.
Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. British Accounting Review, 46(1), 33–59. https://doi.org/10.1016/j.bar.2013.10.003
Hussaini, U. muhammed. (2018). The effect of internal control on the performance of Commercial Banks In Nigeria. IJMRR, 8(6), 13–32. https://doi.org/10.5267/j.ac.2020.11.012
Jokipii, A. (2010). Determinants and consequences of internal control in firms: A contingency theory based analysis. Journal of Management and Governance, 14(2), 115–144. https://doi.org/10.1007/s10997-009-9085-x
Kaplan, R. S. (2009). Conceptual Foundations of the Balanced Scorecard. Handbooks of Management Accounting Research, 3, 1253–1269. https://doi.org/10.1016/S1751-3243(07)03003-9
Kaplan, R. S., & Norton, D. P. (2009). Putting the balanced scorecard to work. The Economic Impact of Knowledge, 315–324. https://doi.org/10.1016/b978-0-7506-7009-8.50023-9
Kartika, A. (2010). Pengaruh Komitmen Organisasi dan Ketidakpastian Lingkungan dalam Hubungan Antara Partisipasi Anggaran dengan Senjangan Anggaran. Journal Kajian Akuntansi, 2(1), 39–60.
Khadijah, S., & Afif, M. (2019). Analysis of Amil Zakat Institution Performance Using the Balanced Scorecard Method (Case study in BAZNAS Sragen). Jurnal BAABU AL-ILMI: Ekonomi Dan Perbankan Syariah, 3(2). https://doi.org/10.29300/ba.v3i2.1536
Kinyua, J. K., Roselyn Gakure, Gekara, M., & Orwa, G. (2015). Effect of internal control systems on Financial performance of companies quoted in the Nairobi Securities Exchange. International Journal of Innovative Finance and Economics Research, 3(4), 29–48. http://ir.jkuat.ac.ke/handle/123456789/2135
Krina, L. L. (2003). Indikator & Alat Ukur Prinsip Akuntabilitas, Transparansi & Partisipasi. Sekretariat Good Public Governance BPPN, 1–25.
Langfield-smith, K. I. M. (1997). Rainfall, commerce and politics. Science, 15(368), 110–111.
Milliken, F. J. (1987). Three Types of Perceived Uncertainty About the Environment: State, Effect, and Response Uncertainty. Academy of Management Review, 12(1), 133–143. https://doi.org/10.5465/amr.1987.4306502
Ming Hsien, Y., Wen Shiu, L., & Tian Lih, K. (2013). The impact of computerized internal controls adaptation on operating performance. African Journal of Business Management, 5(20), 8204–8214. https://doi.org/10.5897/ajbm11.572
Mohammad Ather, S., Aktaruzzaman Khan, M., & Hoque, N. (2011). Motivation as conceptualised in traditional and Islamic management. Humanomics, 27(2), 121–137. https://doi.org/10.1108/08288661111135126
Mukhina, A. S. (2015). International concept of an assessment of internal control efficiency in the conduct of an audit. Asian Social Science, 11(8), 58–64. https://doi.org/10.5539/ass.v11n8p58
Nurhayati,Sri, dkk. (2019). Akuntansi dan Manajemen Zakat. Salemba Empat.
Sawalqa, F. Al, & Qtish, A. (2012). Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan. International Business Research, 5(9). https://doi.org/10.5539/ibr.v5n9p128
Setyawati, H. A. (2013). Pengaruh Orientasi Kewirausahaan Dan Orientasi Pasar Terhadap Kinerja Perusahaan Melalui Keunggulan Bersaing Dan Persepsi Ketidakpastian Lingkungan Sebagai Prediksi Variabel Moderasi (Survey pada UMKM Perdagangan di Kabupaten Kebumen). Fokus Bisnis : Media Pengkajian Manajemen Dan Akuntansi, 12(2), 20–32. https://doi.org/10.32639/fokusbisnis.v12i2.3
Sofyani, H. (2019). Tujuh Belas Tahun Studi Akuntansi Zakat Di Indonesia: Sebuah Reviu Sistematik Dan Saran Untuk Riset Di Masa Mendatang. Media Riset Akuntansi, Auditing & Informasi, 19(1), 87. https://doi.org/10.25105/mraai.v19i1.3782
Susilowati, enny. (2010). Persepsi Manajer Tentang Pengaruh Informasi Akuntansi terhadap Kinerja : Budaya, Ketidakpastian Lingkungan sebagai Variabel Moderating. Jurnal Ilmu Ekonomi ASET, 12(1), 37–56.
Wibowo, E. (2006). Ketidakpastian lingkungan sebagai variabel pemoderasi hubungan antara penyusunan anggaran partisipatif dengan kinerja manajerial (study pada universitas Slamet Riyadi Surakarta). Jurnal Akuntansi Dan Sistem Teknologi Informasi, 5(1), 39–51.
Zaqout, I., Abu-naser, S. S., Talla, S. A. El, & Shobaki, M. J. Al. (2018). Information Technology used and it ’ s Impact on the Participation of Administrative Staff in Decision-Making in Palestinian Universities. International Journal of Academic Multidisciplinary Research (IJAMR), 2(8), 7–26.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Education Management and Social Science (DIJEMSS) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Education Management and Social Science (DIJEMSS).