Open AccessEtika Dalam Konteks Keagenan Organisasi Nirlaba
Author(s) -
Ahmad Fahrudin Alamsyah
Publication year - 2018
Publication title -
historia : jurnal program studi pendidikan sejarah/ulul albab/historia: jurnal program studi pendidikan sejarah
Language(s) - English
Resource type - Journals
eISSN - 2337-4713
pISSN - 1858-4349
DOI - 10.18860/ua.v4i1.6118
Subject(s) - audit , equity (law) , profit (economics) , net profit , business , asset (computer security) , organizational structure , accounting , economics , microeconomics , computer science , management , law , political science , computer security
This study tries to dig ethics problems related to an agent relationship among principal (donor) and agent (management). Agent relationship structure can be drawn in equity theory construction, being based on SFAS No. 117 by three characteristic restricted net asset (unrestricted, temporary restricted, and permanently restricted). Ethics problems anticipated will be relevant to its storey; level restricted net asset, and the solution which on the market public monitoring through financial reporting and audit ·which the standard. Last, the non profit organizational complexity requires assessment of agent efficiency done not only quantitatively but also qualitatively so that the ethics approach suitable to implement at this organizational type.