MANAJEMEN STRATEGIS PADA ORGANISASI NON PROFIT (ONP)
Abstract
This article intends to conduct counter discourse by focusing on the discussion of the implementation of strategic management in ONP as a "requirement" to become a social entity that helps overcome various community problems. The method used in this article is a literature review by collecting relevant literature, then analyzing, comparing, and drawing common ground to get a complete understanding. Fifteen articles related to ONP were found; nine discuss financial management including accountability and transparency, three discuss strategic management and quality management, one examines public relations and publicity, one discusses engagement in society, and one presents a critique of strategic management in ONP. Furthermore, the results of the study of this article are threefold, namely: first, the concept of ONP as an organization that was founded with the intention not to seek and accumulate profits, but to help overcome community problems on the basis of volunteerism, partnership, and humanity. Second, strategic management is very relevant to be applied to ONP. Practically, there are two strategic management models, namely the comprehensive Fred R. David model with a three-stage cycle and the Wheelen and Hunger model with a four-stage cycle. Third, there are two crucial challenges that must be answered by ONP, namely: 1) commitment and consistency in carrying out accountability and transparency in performance, and 2) firmness and sustainability in participation in realizing social welfare.
References
Alijoyo, Antonius. Makna akuntabilitas dan Responsibilitas: Konteks Manajemen Kepatuhan, lihat di https://icopi.or.id/makna-akuntabilitas-dan-responsibilitas-konteks-manajemen-kepatuhan/, diakses pada 16 Nopember 2020.
Alkhatiri, Farhana. “Intervensi Komitmen Organisasional terhadap Keputusan Keluarnya Pegawai dari Organisasi Non Profit”, Journal of Bussiness Studies, ISSN: 2443-3837, Volume 2, Nomor 2, desember 2017, 66. Lihat di http://journal.uta45jakarta.ac.id/index.php/jbsuta/article/view/958/666, diakses pada 3 Nopember 2020.
Anzar, Dahnil dan Mukhtar, “Akuntansi dan Pengelolaan Keuangan di Masjid (Sebuah Studi Kasus), Jurnal Publikasi, FE Universitas Sultan Ageng Tirtayasa, 2.
Arin, Zulfatul, Yaqub Cikusin, dan Agus Zainal Abidin, “Kiprah Non Government Organization dalam Bingkai Civil Society di Indonesia”, Jurnal Respon Publik, ISSN: 2302-8432, Volume 14, Nomor 5, Tahun 2020, hal. 92-95. Lihat di http://riset.unisma.ac.id/index.php/rpp/article/view/8175/6739, diakses pada 19 Nopember 2020.
Badan Pusat Statistik. 2018. NPISHs Accounts Neraca LNPRT (Lembaga Non Profit yang Melayani Rumah Tangga) Non-Profit Institution Serving Household 2015-2017. Jakarta: Badan Pusat Statistik.
Connolly, C. and M. Kelly, “Understanding Accountability ini Social Enterprice Organisations: a Framework”, Social Enterprice Journal, Volume 7, Nomor 3, 2011, 224-237. DOI: 101108/175.
David, Fred R. 2011. Strategic Management: Concepts and Cases, Thirteenth Edition. USA: Prentice Hall.
Duncan, J.B. and D.L. Flesher, “Does Your Church Have Appropriate Internal Control for Cash Receipt?”, National Public Accountant, 47, 2002, 15-20.
Duncan, J.B., D.L. Flesher, and M.H. Stocks. “Internal Control Systems in US Churches: An Examination of the Effects of Church Size and Denomination on Systems of Internal Control”, Accounting, Auditing & Accountability Journal, 12 (2), 1999, 142-163.
Fitri, Agus Zaenul, Binti Nasukah, dan Azmil Tayeb, “Strategic Planning Model of Islamic Religious Higher Education (PTKI) in Indonesia”, Jurnal Pendidikan Islam, P-ISSN: 2301-9166, E-ISSN: 2356-3877, Volume 8, Nomor 2, Desember 2019, hal. 289. Lihat di http://ejournal.uin-suka.ac.id/tarbiyah/index.php/JPI/article/view/2860/1814, diakses pada 3 Nopember 2020.
Fitri, Agus Zaenul. 2013. Manajemen Mutu dan Organisasi di Perguruan Tinggi. Tulungagung: STAIN Tulungagung Press.
Fitria, Yunita. “Akuntabilitas pada Organisasi Religi (Studi Kasus Masjid-masjid di Balikpapan Kalimantan Timur)”, Jurnal AKUNTABEL, P-ISSN: 0216-7743, E-ISSN: 2528-1135, Volume 4, Nomor 1, 2017, hal. 38. Lihat di http://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/1353/127, diakses pada 16 Nopember 2020.
Gayatri, Made Yeni Latrini, dan Ni Luh Sari Widhiyani, “Transparansi dan Akuntabilitas Pengelolaan Dana Desa untuk Mendorong Kemandirian Masyarakat Pedasaan”, Jurnal JEKT, P-ISSN: 2301-8968, E-ISSN: 2303-0186, Volume 10. Nomor 2, Agustus 2017, hal. 175-1182. Lihat di https://ocs.unud.ac.id/index.php/jekt/article/view/30452/21612, diakses pada 16 Nopember 2020.
Hitt, Michael A., R. Duane Ireland and Robert E. Hoskisson. 2007. Strategic Management: Competitiveness and Globalization. 7 Edition. USA: Thomson Corporation.
http://c1c014075.blogspot.com/2016/03/akuntabilitas-dan-transparansi_29.html, diakses pada 16 Nopember 2020.
Lutsfiah, Siti. 2019. Strategi Fundrising di Yayasan Dana Sosial al-Falah Surabaya. “Skripsi”, Universitas Islam Negeri Sunan Ampel Surabaya. Lihat di http://digilib.uinsby.ac.id/29587/, diakses pada 19 Nopember 2020.
Lyons, M. 1996. Strategic Management For Vnpos’, in S. P. Osborne (Ed.) Managing in The Voluntary Sector, a Handbook for Managers in Charitable and Non-Profit Organisations, International Thomson Business Press. Lihat juga di Roger Courtney. 2002. Strategic Management for Voluntary Nonprofit Organizations. London & New York: Routledge, Taylor and Francis Group.
Maase, Alfian, “Pelaksanaan Fungsi Audit Intern di Organisasi Nirlaba (Studi kasus pada GMIM Jemaat Kristus Manado”, Jurnal Riset Akuntansi dan Auditing Good Will, Magister Akuntansi Fakultas Ekonomi Unsrat, ISSN: 2088-8899, Volume 5, Nomor 2, Desember 20114, hal. 2.
Mahsun, Moh. 2009. Pengukuran Kinerja Sektor Publik (3th Edition). Yogyakarta: BPFE.
Perkasa, Ian Raynald, Implementasi Akuntansi pada Organisasi Keagamaan (Studi Kasus pada Gereja Kristen Indonesia Pondok Tjandra Indah Sidoarjo). “Skripsi”, FE Universitas Pembangunan Nasional Veteran Jawa Timur.
Wanti, Sri Sari dan Martina Estrely, Non Profit Financial Management, September 2009. Lihat di puskris.psikologi.ui.ac.id, diakses pada 3 Nopember 2020.
Wisataone, Voettie. ”Pelaksanaan Hubungan Masyarakat dan Publisitas pada Organisasi Non Profit”, Jurnal Efisienasi-Kajian Ilmu Administrasi, Volume XV, Nomor 1, Februari 2018, P-ISSN: 1412-1113, E-ISSN: 2528-5750, hal. 15-27. Lihat di https://journal.uny.ac.id/index.php/efisiensi/article/view/24482/12047, diakses pada 3 Nopember 2020.
Yuda, Endra. PSAK No. 45 (Pelaporan Keuangan Organisasi Nirlaba), https://feelinbali.blogspot.com/2016/07/psak-nomor-45-pelaporan-keuangan.html, diakses pada 16 Nopember 2020.
Asyari, A. H., & Zagladi, A. N. (2020). Analisis Segmen Pasar Produk Handphone Berbasis Android di Lingkungan Mahasiswa di Banjarmasin. Jurnal Riset Inspirasi Manajemen Dan Kewirausahaan, 4(1), 9–15.
Budiarti, E., Sutrisno, & Audah, A. K. (2020). The Mediating Role of Supply Chain Integration on the Relationship among Learning, Agility and on Firm Performance: Evidence from Indonesia. International Journal of Supply Chain Management, 9(2), 477–485. https://ojs.excelingtech.co.uk/index.php/IJSCM/article/view/4625/2329
Helmina, M. R. A., Ghozali, I., Isgiyarta, J., & Sutomo, I. (2020). Effect of Ordo in Assessment of Financial and Non-Financial Information. JDM (Jurnal Dinamika Manajemen), 11(1), 78–83.
Iskandar, D. (2020). Penerimaan Negara Bukan Pajak Pada Satuan Kerja Penataan Bangunan Dan Lingkungan Provinsi Kalimantan Selatan. Inovator Jurnal Manajemen, 9(1).
Jusman, J., & Nosita, F. (2020). Pengaruh corporate governance, capital intensity dan profitabilitas terhadap tax avoidance pada sektor pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697–704.
Melania, M., Ratnawati, T., & Karsudjono, A. J. (2020). Dampak Financial Quotient Dan Lifestyle Terhadap Financial Behavior Dosen Wanita Di Stie Pancasetia Banjarmasin. Al-KALAM: JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN, 7(2), 1–15.
Nosita, F. (2020). E-servqual, Promosi dan Loyalitas Pelanggan Marketplace. Journal of Applied Business Administration, 4(1), 38–44.
Nurriqli, A., & Karsudjono, A. J. (2020). Pengaruh Tingkat Pendidikan, Keterampilan Kerja dan Sikap Kerja Karyawan Terhadap Prestasi Kerja Karyawan CV. Restu Guru Promosindo. Jurnal Riset Inspirasi Manajemen Dan Kewirausahaan, 4(1), 30–37.
Santoso, I. H. (2020). Pengguna Smartphone Samsung dan Oppo, Loyalkah Mereka? Media Riset Bisnis & Manajemen, 20(1), 41–50.
Soegiri, H. (n.d.). Knowledge Management Learning Supports An Idea Towards Sources Of Innovation: A Meta Analysis For Transportation Industry. Retrieved June 20, 2023, from www.ijstr.org
Soegiri, H., & Yuniarsa, S. O. (2020). THE ANALYSIS OF INNOVATION PROCESS FOR ENVIRONMENTAL GREEN PERFORMANCE: CASE STUDY ON NOTOHADINEGORO AIRPORT, JEMBER. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(3), 1049–1055.
Sudarwati, S., Sudirwo, S., Agustino, L., & Agustina, T. (2020). DUKUNGAN KOMUNIKASI, KOMITMEN, DAN INSENTIF YANG MEMUASKAN UNTUK MENINGKATKAN KINERJA. SULTANIST: Jurnal Manajemen Dan Keuangan, 8(2), 85–94.
