Proceedings of the 2013 International Conference on Advanced Computer Science and Electronics Information (ICACSEI 2013)

Financial Management in Religious Non-Profit Organizations: A Mission Based Approach to Ratio Analysis

Authors
Ruhaya Atan, Saunah Zainon, Sharifah Aliman, Roland Yeow Theng Nam
Corresponding Author
Ruhaya Atan
Available Online August 2013.
DOI
https://doi.org/10.2991/icacsei.2013.122How to use a DOI?
Keywords
financial performance, measurement, ratio analysis, religious non-profit organization.
Abstract
Religious non-profit organizations (RNPOs) exist to provide a variety of programs and services. They have an important niche in a wide range of social, human, education, health, and community services to their stakeholders. The reason for RNPOs’ existence is its mission and thus, mission becomes the central thrust for RNPOs’ existence and operations. Therefore, it is appropriate to focus on the financial management of RNPOs in their association with mission based approach to ratio analysis. A mission based approach to ratio analysis for RNPOs is one of the ways for a long way of having the financial performance measures for RNPOs. Such analysis through the use of ratios helps identifies the financial performance of RNPOs in actual faith of mission. The measures of financial performance concerning performance efficiency ratio (PER) and operating expense ratio (OER) were constructed in this study. The ratios were generated for 60 RNPOs and were considered a good measure of the efficiency in which the organization fulfilled its mission.
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Proceedings
2013 International Conference on Advanced Computer Science and Electronics Information (ICACSEI 2013)
Part of series
Advances in Intelligent Systems Research
Publication Date
August 2013
ISBN
978-90-78677-74-1
ISSN
1951-6851
DOI
https://doi.org/10.2991/icacsei.2013.122How 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  - Ruhaya Atan
AU  - Saunah Zainon
AU  - Sharifah Aliman
AU  - Roland Yeow Theng Nam
PY  - 2013/08
DA  - 2013/08
TI  - Financial Management in Religious Non-Profit Organizations: A Mission Based Approach to Ratio Analysis
BT  - 2013 International Conference on Advanced Computer Science and Electronics Information (ICACSEI 2013)
PB  - Atlantis Press
SP  - 502
EP  - 505
SN  - 1951-6851
UR  - https://doi.org/10.2991/icacsei.2013.122
DO  - https://doi.org/10.2991/icacsei.2013.122
ID  - Atan2013/08
ER  -