دور إدارة أموال الأيتام في تعزيز الأداء المالي للمؤسسة الاقتصادية: دراسة حالة مؤسسة تنمية أموال الأيتام-الأردن

Abstract EN

The study aimed to identify the extent to which the Orphan Fund Development Corporation in Jordan uses indicators of profitability, debtors' turnover, leverage, and liquidity as tools for managing funds in enhancing financial performance, revealing the reality of money management and highlighting the reality of financial performance in the Orphan Fund Development Corporation, and identifying the differences in The responses of the sample members towards managing orphan funds and achieving financial performance, and the researcher employed the descriptive and analytical method, and the study tool was the questionnaire, by distributing it to a simple random sample that included (60) of the total community of (224) workers in the institution.

50), and a statistical analysis program (spss) was used, and content analysis was used for the reports published for the institution from 2015 until 2019, and the most important results were the following: The Orphans Fund Development Corporation uses profitability indicators in managing funds to enhance financial performance with a high estimate of 73.6%, and this indicates the positive relationship between profitability and financial performance, The results showed that the Orphan Fund Development Corporation used debtors turnover indicators in managing funds to enhance financial performance with a high estimate of 66.2%, and this indicates the positive relationship between debtors turnover and financial performance, The results revealed that the Orphan Fund Development Corporation used financial leverage in managing funds to enhance financial performance with a high estimate of 76.6%, and this indicates the positive relationship between financial leverage and financial performance,The results show that the Orphan Fund Development Corporation used liquidity in managing funds to enhance financial performance with a high estimate of 69.2%, and this indicates the positive relationship between liquidity and financial performance, It was found that there were no statistically significant differences at a significant level (0.05 0.0α) in the responses of the sample individuals towards the study variables (money management, financial performance of the economic institution.),Fund management indicators and financial performance indicators in the institution show that it has organizational health and financial effectiveness, through the use of ratio analysis and vertical and horizontal analysis.