Religious versus Secular Philanthropy: A Longitudinal Analysis of Donation Income Patterns During Pre-Pandemic, Pandemic, and Recovery Phases in Indonesia (2015-2024)

Author : Dedy Hermawan

Abstract : This study examines donation income patterns of religious and non-religious philanthropic organizations in Indonesia across three critical phases: pre-pandemic (2015-2019), pandemic (2020-2021), and recovery (2022-2024). Using longitudinal data from 10 organizations registered with Perhimpunan Filantropi Indonesia (5 religious, 5 non-religious), the research employs Mann-Whitney U tests and Kruskal-Wallis tests to analyze structural changes in income patterns. Results reveal significant differences in overall income patterns (U=0.000, p<0.001, r=0.845) between both organization types. Religious organizations demonstrated a distinct growth-peak-decline pattern characterized by +54.28% surge during the pandemic phase followed by -9.38% decline during recovery. In contrast, non-religious organizations exhibited progressive growth patterns with consistent increases across all phases (+13.29% during pandemic and +10.62% during recovery). These divergent patterns reflect fundamentally different crisis response mechanisms: religious organizations mobilized through "religious logic" triggering increased zakat and sadaqah during crises, while non-religious organizations maintained sustainable growth through professional management and diversified donor bases. The f indings contribute to understanding how institutional legitimacy sources shape organizational resilience and income dynamics in developing country philanthropic sectors.

Keywords : COVID-19 pandemic, donation income patterns, Indonesia, nonprofit management, philanthropic organizations, religious philanthropy, structural change

Conference Name : International Conference on Business, Economics, Management and Accounting (ICBEMAA - 26)

Conference Place : Medan, Indonesia

Conference Date : 9th Jan 2026