Development of Performance Model: A New Measurement Framework for Non-Profit Organization

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1 Available at The 3rd International Conference on Technology and Operations Management Sustaining Competitiveness through Green Technology Management Bandung Indonesia, July 4-6, 2012 Development of Performance Model: A New Measurement Framework for Non-Profit Organization Lisa Mardiono 1,* 1 Quality Performance Management Laboratory, Industrial Engineering Department - University of Surabaya (Ubaya), Jl. Raya Kalirungkut, Surabaya 60292, Indonesia Abstract. Nowadays, the role and contribution of Non-Profit Organization (NPO) are more important and strategic. Various circumstances place NPO activities in competitive environment and require a complex management. This makes the demand of NPO management should conducted in a more professional, modern, and use the concepts of strategic management. In fact, the performance measurement models that have been developed are tend to profit-oriented organizations, while performance measurement model according to the characteristics of NPOs is still relatively limited. The lack of this limitation, is inadequacy the stage of identify and determine the aspects of NPO interaction with internal and external parties that demands of higher levels of capabilities (the need for the level of the knowledge based organization). While the difficulties to develop a mechanism of quantify intangible assets elements, is the intangibility of the leading indicators that expected to perform quantitative value of organizational performance achievement. This constructive research is to develop a performance measurement model according to the characteristics of NPOs based on the model of Social Enterprise Balanced Scorecard (SEBC) and Intellectual Capital (IC). The output of this research is a generic model framework and performance measurement NPO starting from the formation, measurement, and reporting. The integration process in the model is consisting of various types of capital contained in the Intellectual Capital alignment with the framework of the strategic perspective of SEBC model, in order to achieve the desired outcomes that are stakeholder satisfaction. The findings of this development performance model can be performed in four advantages, (1) strategies can be defined and linked to performance indicators, (2) stakeholders can be easily identified and associated with the internal activities of the company, (3) able to measure the capability of NPOs not only in tangible assets but also intangible assets and are able to maintain (4) the balance between critical success factors. Keywords: Non-profit organization, Social Enterprise Balanced Scorecard, Intellectual Capital 1. Introduction Information and technology development has formed a new era of globalization in the world. A wide range of phenomena began to emerge more dynamic and flexible the environment. Internal forces and external * Corresponding author. address: lmardiono@ubaya.ac.id

2 128 L. Mardiono Development of Performance Model... organizations are increasingly supported by high IT development. As a result, organizations are able to produce a system of complex and dynamic performance. One of the highest difficulty levels to measure the performance of the organization is to produce an accuracy of intangible factors as part of the activities within the organization. It is also experienced by organizations based Non-Profit Organization (NPO), which increasingly has a role and contribution of strategic importance [1]. The growth of Non-Profit Organization (NPO) service is also triggered by the rapid movement and social concerns of various stakeholders [2]. Some of the problems that arise due to the growing organization based Non-Profit Organization (NPO), is the decline in interest and quality of volunteers, and increasingly tight government funding will be a common phenomenon [3]. Based on that reality the Non-Profit Organization (NPO) should be able to change dynamically and comprehensively to be able to survival that can strengthen the stability of the organization. In fact, the models were developed during this performance measurement has more related to profit-oriented organizations (profit organization), while the models of performance measurement in accordance with the characteristics of the Non-Profit Organization (NPO) is still relatively limited. Performance measurement models are currently widely used to measure the performance of Non-Profit Organization (NPO), most of the adoption of the method used for commercial organizations [2]. Seeing the difference around the drivers used in commercial organizations and Non-Profit Organization, Kaplan and Norton, has considered the performance measurement method which is adopted from the Balanced Scorecard for commercial organizations on the characteristics of Non-Profit Organization with the ability to convert intangible assets into tangible assets [4]. In turn, Somers proposed a model Social Enterprise Balanced Scorecard (SEBC) as a modified form of the BSC concept. It is not easy because the BSC is static and balanced. To overcome this weakness, Wu then developed a model of integration between the BSC and the concept of Intellectual Capital (IC) for commercial organizations is characterized by knowledge-based organization [5]. The concept of Intellectual Capital (IC) which departs from Knowledge Management (KM) is a flexible and dynamic concept in accordance with environmental changes. Therefore with these advantages, Intellectual Capital (IC) is considered very appropriately to apply in the Non-Profit Organization (NPO) whose management needs in today s business environment. However, the concept of IC also has drawbacks when used independently. Because the IC is intangible assets makes IC does not have a format suitable measurement strategy to be measured [6]. Therefore, the integration model of Social Enterprise Balanced Scorecard (SEBC) and Intellectual Capital (IC) will be the new measuring framework for performance measurement in the Non-Profit Organization (NPO). 2. Literature Review 2.1. Non-Profit Organization NPO or a non-profit organization is often defined as organizations that do not seek financial gain for the benefit of the owner. That the reason why Social Organization, or Not-For Profit Organization put in place. The definition is varying depending on the scope. World Bank stated that the Non-Profit Organization (NPO) is a private Organization That Pursue activities to relieve Suffering, promotes the interests of the poor, protect the environment, Provide basic social services or undertake community development [7]. While in Indonesia Non- Profit Organization (NPO) is often known as a Organisasi Nirlaba with the definition of an organization that cannot distribute the assets, revenues, or profits to members, officers, employees or directors of the organization and only allows the provision of compensation. Non-Profit Organization (NPO) does not put profit as the main purpose of the organization. The main purpose of Non-Profit Organization (NPO) is to provide services and the best service possible with available resources as a contribution to public welfare and success of the Non-Profit Organization (NPO) is often seen by how many services they provide and how well they give The fundamental difference between the Non-Profit Organization (NPO) with Profit Organization (PO) is situated on the main reason of the establishment of the organization. In simple terms it can be said that the main purpose of Profit Organization is to create financial gain for its owners through profits from the goods/services traded. While the main purpose of the NPO is to meet the social needs of a community or its members. In return, the Non-Profit Organization (NPO) not only provide services that are owned but also need to consider all the consequences arising from the services they have. Therefore there is a difference between the groups perspective Profit Organization (PO) and Non-Profit Organization (NPO). Here are the general differences between Profit Organization (PO) and Non-Profit Organization (NPO).

3 L. Mardiono Development of Performance Model Table 1 Differentiation between Profit Organization n Non-Profit Organization No. Profit Organization Non-Profit Organization 1 Focus on marketing operation line (bottom line) Focus on social requirement 2 Aims to create value for shareholders Aims to create value for the needy 3 Employee hiring to run the company The volunteers who run the organization 4 Source of revenue comes from sales of products and services Source of revenue comes from contributions from donors and government funding 2.2. Social Enterprise Balanced Scorecard In the explanation of the Non-Profit Organization (NPO) has mentioned that there is a difference between performance driver-profit Organization and Non-Profit Organization. Based on these problems, Somers developed a modified model of performance measurement of the Balanced Scorecard as a framework to think comprehensively about the performance measures aimed at implementing the strategy by having adjustment perspective based on the characteristics of the Non-Profit Organization (NPO) [8]. By looking at the BSC is the primary focus of financial gain, causing the social aspects of environment-related or not so visible, and an assessment of this is just a note attached to the end or the other separately. This happens because of the emphasis on profit and the social are two different things. Or in other words, if the performance is about to be displayed emphasis is on financial gain, then the factors related to social motivation to be closed. To bridge this problem, Somers make three changes to the initial model of BSC, that are (1) the addition of a special on the final result to be achieved (outcomes) that social objectives, (2) the financial perspective is widened their focus on sustainability, and (3) customer perspective enlarged its scope to stakeholder perspective. So while maintaining the advantages possessed Balanced Scorecard as a measurement of the balance between internal and external factors and is able to link the rational measurement results as a driver of organizational performance is expected to produce a model framework that is able to represent the performance characteristics of NPOs through SEBC models. The figure 1 below shows a framework on which to base changes SEBC models. Figure 1. Social Enterprise Balanced Scorecard Model

4 130 L. Mardiono Development of Performance Model... Financial Sustainability in perspective, the main focus does not stop at a lot of profit from sales of products, but for what benefits. If the commercial organization after a profit then the consequences arising out of the social environment of the sale of products can be ignored, but the Non-Profit Organization (NPO) after providing services held there should be a review of all the effects and consequences thereof. Examples of the Non-Profit Organization (NPO) crafts produced the following products have been able to absorb the market then the organization needs to consider social environmental factors that received the impact of the resulting organization such as the level of unemployment that is associated with the absorption of labor organizations environment, frequency of occurrence of craft businesses in the neighborhood organization, the welfare of the neighborhood organization, employee welfare, and so forth. Departing from the understanding of the financial perspective is the SEBC, the thing to note now is who the real customers who want to be served. If the customer parameter is widened, it is included in the stakeholder perspective into not only buyers, but also other employees and the wider community. While SEBC stakeholders expressed by WHO pay for a service and consume it Those WHO (donors, grant Funders, employees, and the Wider Community). The next perspective is an internal process, not too much different from the initial concept of the BSC. Only thing to note here is the diversity of stakeholders will be able to influence the activities of the process. As described in Figure 1, the internal process perspective a lot more emphasis on communication and information between the internal and external stakeholders. Resources perspective secondarily related to the resources on the NPO is required. If at the Learning & Growth perspective is often referred to as Intangible perspective, then the SEBC, the Resources perspective is also identical to the Intangible Asset. Therefore, this study also used the concept of Intellectual Capital to meet such requirements Intellectual Capital Roos classifies IC into human capital and structural capital due to unify the internal and external sides. Therefore, structural capital divided again into the internal structure and external structure [9]. Internal structure consists of patents, concepts, computer and administrative systems, as well as outspoken culture. External structure includes relationships with suppliers and customers. Human capital includes human capacity to interact in organizations, namely the ability, education, experience, motivation and personal value. Some models are developed to manage measure and report IC, one of them is the Skandia Intellectual Capital Model [10]. This model departs from the transformation of traditional performance measurement systems to the new performance measurement system, which aims to enhance incorporate non-financial indicators beside the financial measures. Aspect for non-financial measurement is called Intellectual Capital. The IC is classified into human capital and structural capital. It is very similar with Ross model. Human capital meaning here not only on existing capabilities that are required to their workers but also to motivate and encourage them to tacit knowledge transformed into explicit knowledge. Structural capital is further divided into customer capital and organizational capital. Customer capital includes the organizational relationship with external parties such as consumer loyalty, the organization s reputation, and relationships with suppliers, partners, and/or other stakeholders. Organization capital consists of innovation capital such as intellectual property and knowledge culture, and process capital such as databases, information systems, and others. In line with the Roos, Kannan & Aulbur describes the IC as intellectual resources have been formulized that, captured and leverages to create assets of higher value. With its uniqueness, many benefits to be gained by organizations through the measurement of IC, including [11]: Identification and mapping of the intangible asset Increase innovation Increase understanding of how the interrelationship of science can create Improve workers personal perception of the organization which leads to increased motivation to work Create a culture of performance improvement oriented Understand the organization of social interaction and dynamic changes Accelerate the learning patterns in the organization Monitoring of asset values and are always looking for ways to enhance these values Better understand the flow of knowledge within the organization.

5 L. Mardiono Development of Performance Model Integration Model of SEBC and IC As described in the literature review, Intellectual Capital (IC) that departs from Knowledge Management (KM) is a flexible and dynamically according to environmental changes. However, the research on the measurement of Intellectual Capital (IC) remains a theoretical recently [6]. This is because the Intellectual Capital (IC) is intangible asset and do not have a format suitable measurement strategy to be measured. While as BSC is recognized as a powerful strategic management tool that has a series of measurements with a knowledge-based organization. BSC originators themselves, Kaplan and Norton in their book that discusses the BSC for the NPO [4], also state how to put the intangible asset in the company s strategies, as a meanwhile usually covered into the learning and growth perspective. It is not simple because the BSC is static and balanced, while the IC is a dynamic flow of customer capital, capital structure, human capital, and others [12]. Wu [5] later developed integration between BSC and IC is the two aspects, namely (1) how the BSC helped create, define and measure IC, (2) BSC strengthens the management of IC. Finally, it was agreed that BSC is an important method for measuring and managing IC, which can be put through a strategy map aspects of IC (human, customer, technology, innovation, organization capital, etc.) on learning and growth perspective of the company. Thus it is necessary to modify the BSC perspectives to follow the SEBC perspectives that are financial sustainability perspective, stakeholder perspective, internal business process perspective and resources perspective. The model integration framework can be seen in Figure 2. Figure 2. Model integration framework of SEBC and IC Therefore, with the intention of focused on NPO with SEBC model, the three perspectives is also modified to follow the SEBC perspectives, namely financial sustainability perspective, stakeholder perspective, internal process perspective and resources perspective. The deployment strategy framework of Social Enterprise Balanced Scorecard (SEBC) to SIC (Strategic Intellectual Capital) described in table 2 below. SEBC (perspective) Financial sustainability Stakeholder Internal Process (value chain) Resources Table 2 Perspectives linkage in SEBC with IC elements IC (capital) Customer Human Organization the continuity of human capital on financial performance? the continuity of customer capital in financial performance? customer capital on internal and external stakeholders? What organization value chain on customer capital? What are the resources needed for development organizations that will come from customer capital? the human capital in the internal and external stakeholders? What organization value chain on human capital? What are the resources needed for development organizations that will come from human capital? What can be highlighted in the sustainability capital of the organization s financial performance? organization capital in the internal and external stakeholders? What organization value chain on organization capital? What are the resources needed for development organizations that will come from organization capital?

6 132 L. Mardiono Development of Performance Model... By using the deployment strategy framework of Social Enterprise Balanced Scorecard (SEBC) to SIC (Strategic Intellectual Capital) it can obtain a new perspective that is able to prioritize intangible assets and intellectual assets through a variety of perspectives. This makes the area of intangible assets and intellectual assets become more widespread and comprehensive enough to make the ability of this model in assessing the performance characteristics of the Non-Profit Organization (NPO). 4. The deployment strategic of integrated model The design of the scorecard is a description of the organization s strategy to be used in the process of performance measurement. Start with the identification strategy of the organization through the process of interviewing, brainstorming, or sharing with the organization top management [13]. If there is consideration that some of the strategies are considered not to specific to be determined of performance measurement indicators, then any strategy that has been generated can be translated into specific strategies to facilitate the determination of performance measurement indicators. The next step is the formation of a description of an organization strategic relationship with the perspective of the integration model of Social Enterprise Balanced Scorecard with Intellectual Capital. Figure 3. Strategic perspectives in model Table 3. The deployment strategy in stakeholder perspectives Stakeholder Perspectives Strategic Stakeholder Capital: Creation and Formation Build community model Community complexity To get recognition in the fields of environmental, social, economic and community acceptable. To increase the number of pupil To increase the number of participant Improve the health program, the product. Information services, child development, etc. Communities target successor Generation in each project Communities that take benefit from the project Various activities in accordance with the program Internal Business Process Perspectives To increase the number of invention and product diversification To increase the delivery ability. Table 4. The deployment strategy in Internal Business Perspectives Strategic Innovation Capital: Creation and Formation Goal Setting for product innovation and diversification. Strategic Process Capital: Creation and Formation Responsiveness process. To increase the utilitation of integrated information services, health program. To increase the utilization of art gallery and reading corner Credibility services. Art and playground activity design.

7 L. Mardiono Development of Performance Model Resources Perspectives Increase the frequency of the HR leadership training Increase the frequency of the training community. Increase the percentage of attendance of the training program. Increase the number of methods of community approach. Table 5. The deployment strategy in Resources Perspectives Strategic Human Capital: Creation and Formation Leadership for human resources development. Strategic Customer Capital: Creation and Formation Cooperative community. Strategic Organizational Capital: Creation and Formation Change management and approachment Brainstorming and sharing. 5. Conclusions The purpose of this research is to develop the performance measurement model of NPO. The model is measurement framework designed by integration of IC and SEBC. This is a measurement framework that addresses the key indicators issues to which a wide variety of NPO will be able to relate. The organization can monitor the performance in order to provide feedback to the organization vision in the next period. The organizations must recognize the role of social organizations to ensure problems identifying and improve the performance in the future. The organization needs to consider the integration of strategy maps are used to determine the specific strategies that need to put in place in order to allow the strategies to be delivered. Outcome measures that contained in the performance measurement model are dynamic. Thus the use of performance measurement model is required to analysis and review of performance measurement models in order to appropriate the actual conditions. Some of the dependent variables that must be adjusted to actual conditions are: a. Performance measurement indicators b. Targets for each indicator of performance measurement c. Achievement of any performance measurement indicators References [1] McKinsey & Company, 2001, Effective Capacity Building in Nonprofit Organizations, Venture Philanthropy Partners. [2] Clarkson, Paul & Challis, David, 2006, Performance Measurement in Social Care: A Comparison of Efficiency Measurement Methods, Personal Social Services Research Unit (PSSRU), Faculty of Medical and Human Sciences, University of Manchester, UK. [3] Kong, Eric, 2007, The strategic Importance of Intellectual Capital in The Non Profit Sector, Journal of Intellectual Capital, Vol. 8. [4] Kaplan, R.S. & Norton, D.P., 2004, Strategy Maps: Converting Intangible Assets into Tangible Outcomes, Harvard Business Review, Vol. 82. [5] Wu, Anne, 2005, Between Balanced Scorecard and Intellectual Capital, Journal of Intellectual Capital, Vol. 6. [6] Marr, B.et.al. 2004, The Dynamic of Value Creation: Mapping Your Intellectual Performance Drivers, Journal of Intellectual Capital, Vol. 5. [7] Singh, CA.Jyoti & Mirchandani, Pooja, 2006, Performance Measurements for Not-For Profit Organizations, The Chartered Accountant. [8] Somers, Ali.B, 2005, Shaping the Balanced Scorecard for use in UK Social Enterprises, Social Enterprise London. [9] Roos, Johan, 1998, Exploring the Concept of Intellectual Capital (IC), Journal of Long Range Planning, Vol. 31. [10] Edvinsson, Lein, 1997, Developing Intellectual Capital at Skandia, Journal of Long Range Planning, Vol. 30. [11] Kannan, Gopika & Aulbur, Wilfried G., 2004, Intellectual Capital, Measurement Effectiveness, Journal of Intellectual Capital, Vol. 5. [12] Allee, V., 1999, The Art and Practice of Being A Revolutionary, Journal of Knowledge Management, Vol. 3. [13] Niven, Paul R., 2003, Balanced Scorecard: Step-by-Step for Government and Non-Profit Agencies, John Wiley.

8 134 L. Mardiono Development of Performance Model... Cite this paper Mardiono, L. (2012). Development of Performance Model: A New Measurement Framework for Non-Profit Organization, Proceedings of The 3 rd International Conference on Technology and Operations Management: Sustaining Competitiveness through Green Technology Management, Bandung Indonesia (July 4-6), pp ISBN:

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