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Developing a public accountability assessment model for Islamic non-government organisations (INGOs) in Indonesia: an information perspective
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DOI：10.1108/jfra-07-2024-0486.png)
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Abstract
En 中文
<jats:sec>
<jats:title>Purpose</jats:title>
<jats:p>This study aims to propose a public accountability assessment model for Indonesia’s non-government organisations (NGOs) in Islamic entities using information perspective approaches. NGOs in emerging countries have numerous unique characteristics, covering less government intervention, unclear public policy orientation from the regulator and less public awareness of society’s public problems. An accountability measurement that addresses standardisation, regulation compliance, financial performance and transparency does not fit all NGO types. The study fills these gaps.</jats:p>
</jats:sec>
<jats:sec>
<jats:title>Design/methodology/approach</jats:title>
<jats:p>To propose the model, the stakeholder orientation to the NGO accountability needs to be first known and the urgency of the information attribute. The research subject covers NGOs in humanity, religion, education, social and environmental and political areas. The analytical hierarchy process (AHP) is used to process primary data obtained through questionnaires in delivering the priority of information attributes and users’ orientation. It discussed a five-scale assessment for seven information attributes in getting five levels of accountability, either for individual or institutional levels.</jats:p>
</jats:sec>
<jats:sec>
<jats:title>Findings</jats:title>
<jats:p>The research demonstrates how using a public accountability assessment model for Islamic NGO (INGO) across various Islamic entities in Indonesia. The instrument may be used in a specific entity or for aggregate observations. When used for all INGOs observed in this study, it shows that the donor is the priority user, and understandable and accessible is the essential information attribute in the accountability assessment model for INGOs in Indonesia. Furthermore, the understandable and accessible point is the most considerable information characteristic required by beneficiaries.</jats:p>
</jats:sec>
<jats:sec>
<jats:title>Research limitations/implications</jats:title>
<jats:p>The model does not intend to be used as a comparison toolkit, either for the same level and cluster or for the different fields of NGOs. Therefore, it is not suitable for indexing and ranking across NGOs. Instead, it reveals the information characteristics and end user orientation priority.</jats:p>
</jats:sec>
<jats:sec>
<jats:title>Originality/value</jats:title>
<jats:p>The model is simple, easy to use, involves strategic users and uses significant information attributes, despite context, financial and legal orientation as the stakeholder’s limitation of literacy and circumstances of NGOs variances and diversity. The model can be possibly used to reveal to what extent the NGO accountability is in specific regions, despite their activity area and legal or formal position. In addition, it can be used for single entities without rigid requirements for observed users.</jats:p>
</jats:sec>
Keywords:
Public accountability
Islamic NGOs
Information perspective
Stakeholder orientation
Accountability assessment model
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