Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

The Performance of Collection, Management and Empowerment of Public Endowment Institutions in Indonesia on the Financial Performances

Author(s): Muhammad Iskandar, Disman, Nugraha, Mayasari, Ari Riswanto

This article analyzes the effectiveness and efficiency of financial performance of endownment institutions in Indonesia related to the elements of collection, management and utilization. This collection involves strategic innovation and technological innovation, includes good governance and intellectual capital, and empowerment includes financing and utilization. The research was conducted at endownment institutions, with a population of 192 administrators and a sample of 128 administrators. Data were analyzed with descriptive analysis and partial least square (SEM-PLS) structural equation modeling. In general, the results of the study indicate that the effectiveness and efficiency of financial performance of endownment institutions in Indonesia are influenced by strategic innovation, technological innovation, good governance, intellectual capital, financing, and the use of endownmen.

Get the App