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Governance of Non-Profit Organizations in Developing Countries: Malaysia and Indonesia

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  • Nur Hayati Ab Samad
  • Nurul Iffah Ghazali
  • Rohmawati Kusumaningtias
  • Rediyanto Putra

Abstract

Non-profit organizations (NPOs) play a significant role in the implementation of Sustainable Development Goals (SDGs) by serving as intermediaries between governments, communities, and businesses, facilitating the localization and contextualization of global goals, including developing countries. Malaysia and Indonesia are two prominent developing countries in Southeast Asia. Despite sharing similar socioeconomic contexts, both countries may exhibit different approaches to regulating and governing their non-profit sector. Drawing upon the existing literature and governmental documents, this study discusses a comparative analysis of the regulation and governance of NPOs in Malaysia and Indonesia. Specifically, this study discusses the similarities and differences in terms of the legal framework governing the formation, existence, and tax treatment for NPOs in both countries. By identifying the similarities and differences, this study contributes a deeper understanding of the opportunities and challenges governing NPOs in developing countries.

Suggested Citation

  • Nur Hayati Ab Samad & Nurul Iffah Ghazali & Rohmawati Kusumaningtias & Rediyanto Putra, 2024. "Governance of Non-Profit Organizations in Developing Countries: Malaysia and Indonesia," Accounting and Finance Research, Sciedu Press, vol. 13(2), pages 1-98, May.
    • Handle: RePEc:jfr:afr111:v:13:y:2024:i:2:p:98
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    References listed on IDEAS

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    1. Nimai Das, 2022. "How important is the non-governmental sector for providing public health services in India?," Development in Practice, Taylor & Francis Journals, vol. 32(5), pages 624-634, July.
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      JEL classification:

      • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
      • Z0 - Other Special Topics - - General

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