Voluntary Disclosure Practices at University of Bangka Belitung by Using Non Profit Organization Reporting Index

In the fulfillment of public trust, nonprofit organizations are required to provide information on the source of funds obtained and the use of such funds in a financial statement which will ultimately be assessed the financial performance of nonprofit organizations. Nonprofit organizations and contributors will always agree on a set of financial management and reporting rules that will be an attachment of the cooperation agreement at the time of signing the collective agreement document. Non profit organizations need to provide information that may reflect a company's capabilities over a period so as to guide the performance of the organization by stakeholders (PSAK No. 45): First, the services provided by nonprofit organizations and their ability to continue providing such services, how managers carry out their responsibilities for the performance of nonprofit organizations. This study aims to analyze the perception of Bangka Belitung University employees about the level of voluntary information disclosure conducted by Bangka Belitung University as measured by Non Profit Organizations Reporting Index. The results of this study say that most stakeholders want information disclosure about some important things related to information needed by the public. Like financial information, some items shown by Non-Profit Organizations are very important for the public to know such as funding for social activities (student affairs). This is not to criticize an institution, but for nonprofit organizations public trust is very important because it affects the credibility of the institution. Keywords–Voluntary Disclosure, Non Profit Organization, Non Profit Organization Reporting Index, University of Bangka Belitung