Nowadays, there has been a lot on the emergence of non-profit organizations in the society. In its activities, non-profit organizations have done some positive things which certainly gives a good impact for the society through operational performance in place. Amongst others, the opportunity to serve the society, efficient performance, protection of rights, cooperation, and experienced management or adequate human resources. As opposed to such matters, there are some limitations experienced by non-profit organizations, namely the lack of performance measurement, lack of professional human resources, and there is a possibility of misappropriation of funds.
In facing this case, it is necessary to the implement the policies as well as the strategies by the entity’s management, amongst others, to improve supervision in non-profit organizations.