ANALYSIS OF THE IMPLEMENTATION OF SOCIAL ENTREPRENEURSHIP MANAGEMENT FOR THE SUSTAINABILITY OF ORPHANAGES

Universitas Trisakti, Indonesia

Corresponding Author: Teresia Soeprihatin

Abstract

Orphanages, social entrepreneurship, management, SDGs and

ISO 26.000

A child care home is defined as a non-profit social organization with the responsibility of caring for, nurturing, and educating abandoned and orphaned children, funded by incidental community donations. The orphanage needs a certain amount of funds to meet the needs of the children and its operating costs, which rely on donations not enough. The most suitable solution is to run social entrepreneurship management to earn income. This research is considered in analyzing the implementation of social entrepreneurship management for the sustainability of orphanages, in terms of benefits and challenges, strategies to overcome challenges, and its relationship with the SDGs and ISO 26,000. The object of the research is ownership in the Abhimata Orphanage and the Santa Maria Ganjuran Orphanage. This research is qualitative descriptive, inspiring data collection techniques, content analysis and triangulation for data amatization, with descriptive statistical analysis and qualitative data analysis. The results show that the management implemented in the social entrepreneurship of orphanages has had a positive impact on orphanages, even though the income earned does not fully meet their needs. In addition, the social entrepreneurship of orphanages has contributed to the national goal of creating community welfare, as stated in the SDGs and ISO 26,000.

� 2023 by the author. Submitted for possible open access publication

under the terms and conditions of the Creative Commons Attribution (CC BY SA) license ( https://creativecommons.org/licenses/by-sa/4.0/ ).

1 Introduction

In the era of globalization, the issue of sustainability is a major concern in various aspects of life, including in the social sector. One of the major challenges facing the world is ensuring well-being for vulnerable groups, such as children living in orphanages. The United Nations through the Sustainable Development Goals (SDGs) emphasizes the importance of social innovation in empowering vulnerable communities (Ministry of National Development Planning, 2021; Pristiandaru, 2023). Orphanages have a significant role in accommodating the needs of orphans and abandoned children. However, the operational sustainability of orphanages is often disrupted by limited resources and funding.

In Indonesia, orphanages face not only funding problems but also challenges in creating programs that support the independence of foster children. The Ministry of Social Affairs (2020) regulates various operational aspects of orphanages, but its implementation is still limited to basic management. Social entrepreneurship emerges as a strategic solution that can answer this challenge by integrating economic innovation and social values (Dwianto & Pertiwi, 2018; Wibowo & Nulhaqim, 2015). In this context, social entrepreneurship management in orphanages becomes relevant to ensure financial sustainability while increasing the capacity of foster children.

Social entrepreneurship combines business principles with social purpose to create sustainable impact (Manap, 2018; Saragih, 2017). Through this approach, orphanages can develop independent sources of income, for example through creative and innovative skills training for foster children. Diana et al. (2020) showed that entrepreneurship programs involving foster children can increase their creativity and self-confidence. In addition, Silvia & Permana (2018) emphasized the importance of entrepreneurship training strategies in increasing self-funding for orphanages.

The importance of innovation in orphanage management has been supported by various previous studies. Risgiyanti & Shohibul (2019) show that community-based entrepreneurship programs can increase the economic independence of orphanages. Another research by Karyadiputra et al. (2019) highlights the success of information technology-based creativity development programs in instilling entrepreneurial values in foster children. On the other hand, a study by Rijal et al. (2018) underscores the importance of synergy between social institutions and the business sector to support the sustainability of social programs.

However, despite various initiatives and research on social entrepreneurship, there are still gaps in the implementation of these programs in orphanages. Darwis et al. (2021) identified the lack of integration of social entrepreneurship management as a major obstacle in achieving optimal impact. In addition, research by Sholeh et al. (2020) found that many orphanages do not yet have adequate managerial capacity to manage social entrepreneurship programs.

The urgency of this research lies in the need to develop an integrated social entrepreneurship management model to improve the sustainability of orphanages. Ahmad (2018) explained that the content analysis approach can be used to evaluate the effectiveness of social entrepreneurship programs in the context of orphanages. In addition, ISO 26000 (ISO, 2010) provides guidance for applying principles of social responsibility relevant to the objectives of this research.

This research also provides renewal by integrating social entrepreneurship approaches in the management of sustainability-oriented orphanages. Sumarno (2020) highlights the importance of content analysis in understanding the dynamics of social management and creating strategies that are relevant to the needs of the community. In this case, the study aims to identify an effective management model to improve the operational sustainability of orphanages through social entrepreneurship.

The main objective of this study is to analyze the implementation of social entrepreneurship management in supporting the sustainability of orphanages in Indonesia. This research also seeks to develop practical recommendations to increase the economic independence and managerial capacity of orphanages. Thus, the results of the research are expected to make a significant contribution in solving the sustainability challenges faced by orphanages.

This research uses a variety of reference sources to support the argument and analysis. For example, Apriani et al. (2023) emphasize the importance of social entrepreneurship as a pillar of community economic development. Research by Wijaya et al. (2022) shows that creative economy assistance can increase the capacity of orphanages in creating added value. In addition, research by Zainon et al. (2020) provides an international perspective on the application of social entrepreneurship in Malaysian orphanages.

Thus, this research not only provides an academic contribution but also practical relevance in creating a sustainable management model for orphanages. This research is expected to be a guide for orphanage managers, the government, and other stakeholders in developing effective social entrepreneurship programs.

2 Research Methods

This study uses a descriptive qualitative approach to analyze the implementation of social entrepreneurship in PA. Santa Maria Ganjuran, Yogyakarta and PA. Abhimata South Tangerang, which aims to understand the implementation of management, benefits, challenges, and the relationship between these activities and the SDGs and ISO 26000. Data was collected through direct observation, interviews, and documentation during March 2024, with a purposive sampling technique involving 15 respondents in each orphanage, including leaders, financial managers, caregivers, and related partners. The data was analyzed using content analysis and triangulation techniques to deepen the findings. In its analysis, this study applies descriptive statistics and qualitative analysis that are organized inductively, from data collection to conclusion drawing to achieve a comprehensive picture of the research problem.

3 Results and Discussion

A. Orphanage Profile

1) Profile of Abhimata Orphanage

Abhimata Orphanage is a Children's Social Welfare Institution managed by the private sector of the Abhimata Mitrasamaya Foundation. This orphanage is located on Jl. Mertilang V Blok KA 4 No. 1 Bintaro Jaya Sector 9 South Tangerang. PA. Abhimata was established on March 12, 1998 with a land area of 2,200 M�. Legality of PA. Abhimata is registered with the Ministry of Law and Human Rights Number AHU-003321. AH.01.12 of 2020 dated December 19, 2020, registered with the South Tangerang Social Service No. 400.9.12/572-DINSOS/2023, NPWP No.: 01.856.167.0-013.000, registered with the South Tangerang City National and Political Unity Agency No: 200.1.1.4/2084-KESBANGPOL/2023 and has been accredited with a grade of B.

PA face. Abimata:

As a social institution in the field of social welfare services sent by Allah to save babies/children who have lost custody with full love and responsibility.

The mission of PA. Abhimata:

a. Care, nurture, and educate children who have lost custody to become full human beings.

b. Organizing a children's social welfare institution to provide care in order to achieve the foundation's goals.

c. Helping the community and the government realize social welfare for children.

The number of children is currently 83 children, living in orphanages, 38 children, 45 children spread across several cities, the number of employees is 28 people. The source of funds to meet the needs of children and the operational costs of the orphanage are supported by donors and social entrepreneurship efforts. Social entrepreneurship has been carried out by the orphanage since its establishment, namely in the form of catfish farming, making decorative bags and other decorations, selling food, etc. During �the� covid 19 pandemic, when the economic situation was difficult, social entrepreneurship businesses generated a lot of income so that they were able to help meet the needs of children and the operational costs of orphanages. Since the pandemic until now, social entrepreneurship efforts have been carried out to earn additional income.

2) Profile of Santa Maria Ganjuran Orphanage

Santa Maria Ganjuran Orphanage is a Children's Social Welfare Institution managed by the private sector of the Syantikara Foundation.� This orphanage is located at Jl. Samas, Ganjuran, Sumbermulyo, Bambanglipuro, Bantul, Yogyakarta 55764 telephone and fax (0274) 367 482. PA. Saint Mary was founded on January 1, 1936 with the motto "Bloom young shoots, spread the fragrance of God's love". Legality of PA. Santa Maria Ganjuran has been registered with the Yogyakarta Social Service with Number: 2037/DPMPTSP/281/VIII/2022 and has been accredited with a grade of A.

Vision, mission, and goals of Santa Maria Ganjuran Orphanage

The vision of the Santa Maria Ganjuran Orphanage is a means as well as a vehicle for orphans, orphans, orphans, abandoned, poor and eliminated to prepare for a better future of life.

Mission of Santa Maria Ganjuran Orphanage

a. Providing opportunities for orphans, orphans, orphans, abandoned, to receive formal and non-formal education.

b. Cultivate a spiritual mentality to cultivate sensitivity, compassion, independence, responsibility, and deep faith.

The number of orphanage children is currently 64 people and the number of administrators and employees is 25 people. The source of funds to finance the needs of children and the operation of the orphanage is supported by donations from the community and the orphanage's self-help. Independent orphanages have been carried out since 1972, namely by crocheting and making baby clothes. The place where lace and baby clothes are sold is stored at the Rapih Orphanage Hospital in Yogyakarta. The next business is making tofu, making tempeh, raising livestock and managing agricultural land. Livestock and plantation products are used for children's education expenses in addition to their own consumption. Various ways are carried out by orphanages to meet the needs of children and the operational costs of orphanages. For now, efforts are being made in agriculture and livestock, the provision of lodging (guest houses) for pilgrims and orphanage business units in the form of shops.� Agricultural products in the form of vegetables and livestock products can only be consumed by themselves. This research focuses on orphanage business units in the form of shops.

B. Discussion of Research Results

Abhimata Social Entrepreneurship Orphanage is a store business unit that sells food, namely frozen food, fried onions, parcel cakes during Eid and Christmas, printed t-shirts, decorative bags, rosaries and other decorations. These items are always ready. However, for bulk purchases and Christmas Eid parcel cakes, it is necessary to order in advance. Likewise, screen printing t-shirts are made when there is an order. The store is located in an orphanage, open daily and guarded by an employee. The employee on guard is one of the orphanage children who is studying at UNPAM majoring in accounting. College time is evening so you can stay on the lookout in the store from morning to noon. Store services can be purchased directly or ordered via Whatsapp (WA).

Figure 1. Shop Space��

Source: Personal documents

The Santa Maria Ganjuran Social Entrepreneurship Orphanage is a shop business unit located separately from the orphanage. The shop is located in the same complex as the church, right behind the church and next to the Statue of the Sacred Heart of Jesus. The Statue of the Sacred Heart of the Temple of Jesus is a place of pilgrimage for Catholics. The pilgrimage site has holy water that is believed to be able to cure various diseases. Pilgrims both from inside and outside the city of Yogyakarta if they make a pilgrimage in this place always bring home holy water.

This very strategic location is an opportunity for the store unit managed by the orphanage. The items sold by the orphanage are types of food and drinks, spiritual objects, ornamental trinkets such as bracelets, bags, wallets with pictures of temple cash and herbal medicines. Spiritual objects in the form of statues of saints, prayer books, rosaries, candles etc. Herbal medicines such as moringa leaves, sour turmeric, white turmeric, telang flowers etc. This store also sells plastic bottles of various sizes. This plastic bottle is very necessary for pilgrims who come because it is to bring home holy water.

The goods sold are given a code and the code is a grouping of the types of goods belonging to the orphanage and the products of the store itself and the code has been determined by a printed register. Orphanage property means merchandise that comes from the community around Ganjuran such as statues and food. So this orphanage is a distributor of local community producers. Apart from being a distributor, the store's business unit also produces its own herbal medicines.

Figure 2. View at Santa Maria Ganjuran Shop

Source: personal documents

C. Implementation of social entrepreneurship management for the sustainability of orphanages

1) Planning

Social entrepreneurship efforts carried out by PA. Abhimata and PA. Santa Maria Ganjuran is a store business unit that aims to earn income. The income is expected to help fund the needs of the orphanage children, namely food costs, education costs, cleaning costs, etc. In addition to financing the needs of children, it is also for the operational costs of the orphanage, namely for electricity payments, water payments, employee salary payments, etc.

Planning for the PA store business unit. Santa Maria Ganjuran is related in terms of procurement of goods and collaborating with suppliers. In addition to being a distributor, they also produce their own goods. As a distributor of PA. Santa Maria Ganjuran has an agreement with the supplier in the form of a consignment, meaning that the goods sold are the end of the �cooperation. The supplier entrusts the goods to the store with a price benchmark. Then the store provides a price to sell to consumers. Payments to suppliers are made only for goods sold, in respect of periodic times in accordance with the agreement. Goods in the form of light dry food, the store directly pays to� the supplier.

PA store business unit. Abhimata is a business unit as a distributor. The planning that is carried out is that the store is always ready for goods and sold at reseller prices, that is, the store takes merchandise from suppliers and then sells it to consumers at a price that has been determined by the store. However, the store also accepts ordering services. If a consumer orders goods, it means that there is an allocation of time to prepare the ordered goods.

2) Organizing

Organizationally, the business unit of the PA store. Santa Maria Ganjuran is under the leadership of the orphanage. As one of the orphanage business units, the store has a person in charge and has employees. As the person in charge of the store, he was given full authority by the head of the orphanage to manage all the systems in the store. The obligation of the person in charge of the orphanage business unit, in addition to regulating all activities in the business of the shophouse unit, is also responsible for reporting to the head of the orphanage, especially related to income. At the end of each month, the person in charge of the store business unit submits a financial report and net profit from the store's revenue for that month.

Structurally, the person in charge of the store under the leadership of the orphanage and the leader of the orphanage give full authority to regulate all business activities of the store. The obligation of the person in charge of the store business unit is to submit financial reports to the head of the orphanage in addition to managing all store activities. Periodically, the orphanage leader and his team hold evaluations and provide input to the person in charge of the store business unit.

D. Coordination

Coordination carried out by the orphanage business unit at the Santa Maria Ganjuran Orphanage store is by building good performance, order, transparency, cooperation, responsiveness to situations, and mutual service. In the PA store. Santa Maria Ganjuran has a person in charge of the store who has full authority from the head of the orphanage to organize all the activities of the store. In carrying out his duties and authority, he was assisted by five employees. The five employees have received their respective duties. However, in carrying out these services, it is hoped that they will help each other. The five employees include two people as shopkeepers, two people as herbal medicine makers and one person as packing goods.

Working hours for herb making employees and packing employees are carried out regularly. For store maintenance employees, it is divided into three times because the store opens at 07.00 WIB and closes at 19.00 WIB. In the duty of maintaining the store, the person in charge of the store's business unit is involved in this task and every day Sr. Verona, CB is always in the store.

The last shopkeeper is in charge of printing all the sales processes that occurred that day through� the print register system. Prints have been grouped by code, making it easier to calculate the income from the group of types of merchandise. The printouts are then recorded in a book and then entered into the computer's excel data.

Figure 3. Print Regesters and Print Notes

Source: Primary Data

In the business unit of the Abhimata Orphanage store, it runs a business as a distributor. The person in charge of the store business unit who has been authorized to coordinate the business is assisted by a store guard.� The duties of this store keeper, in addition to guarding the store, also offer products via Whatsapp/WA, make financial reports, receive orders and convey the condition of the goods in the store to the person in charge of the store business unit. The most important thing is that the merchandise is always ready unless the consumer orders the goods, then there is an allocation of time to prepare the ordered goods. Since the store is inside an orphanage, the shopkeeper does not have to guard the store until the afternoon.

E. Control

Financial control is carried out by the Santa Maria Ganjuran Orphanage store business unit every day through� the print register system for the goods sold, allocated to each field of cash op name, meaning that financial records are not only recorded in general but also directly grouped into the income of the orphanage and the income from the goods entrusted by the supplier to the store. Through this record, the person in charge of the store can predict how much rupiah must be paid to the supplier and how much rupiah will go into the store's cash. At the end of the month when the cash book is closed, the person in charge deposits the net profit from the store's business unit to the head of the orphanage. For merchandise, the store is always ready, unless there is a special order from the store to allocate time to prepare the ordered goods according to the agreement with the consumer.

Chats are carried out in the store business unit at the Abhimata Orphanage and are carried out by the person in charge periodically. The person in charge controls the condition of the merchandise in the store and corrects the finances which then reports the finances to the orphanage. The most important thing in the PA store business unit. Abhimata is a merchandise that is always ready, unless there is a special order allocated by the store to prepare the merchandise ordered by the consumer. Control and evaluation are also carried out by the leaders of the orphanage and the team on a regular basis. In this evaluation, the leaders of the orphanage and the team, in addition to conducting evaluations, also provided input for the development of the store business unit.

F. Resources

The employees recruited by the Santa Maria Ganjuran Orphanage store business unit are people who are near the orphanage environment, meaning that the employees who work are people from the surrounding community. Similarly, goods traded in store business units are goods produced by local community businesses/community MSMEs. At the Abhimata Orphanage, an administrative worker in the store business unit, involves orphanage children who have graduated from vocational school and are currently studying at a college majoring in accounting. The benefits obtained in addition to increasing knowledge about the business world also have the opportunity to implement the knowledge obtained.

The involvement of orphanage children is a resource in the orphanage's social entrepreneurship activities. At Abhimata Orphanage, children are involved in making rosaries and bracelets during the holidays. At Santa Maria Orphanage, the involvement of children is to help package and attach labels to products. This involvement can only be done when children are not in school.

G. Benefits obtained by orphanages from the implementation of social entrepreneurship management

In the store business unit at the Santa Maria Ganjuran Orphanage, the benefits obtained from the implementation of social entrepreneurship management are:

1) The business of store units has become more organized, transparent and accountable.

2) There is income for the orphanage to meet the needs of children and the operational costs of the orphanage.

3) Employees who work are paid so that they are able to meet the needs of their families and know the benefits of empon-empon and know how to make herbal medicine.

4) The surrounding community who deposit merchandise and deposit herbal raw materials also earns income to meet the needs of their families.

5) Help introduce �supplier products to consumers. This helps the supplier to earn more income.

6) This is a learning process for orphanage children to get to know the business world.

In the Abhimata Orphanage store business unit, the benefits obtained are:

1) The profits obtained from the store business unit help the orphanage in its efforts to meet the needs of children.

2) Help introduce �supplier products to consumers. This helps the supplier to earn more income.

3) This is the process of learning children about entrepreneurship.

H. Challenges/obstacles that arise in the implementation of social entrepreneurship management, both internal and external

In the Santa Maria Ganjuran Orphanage business unit, the obstacles experienced are the limitation of places to sell, the existence of a place of business/shop located close to the place of prayer so that it becomes a little difficult to develop in a pure business. Consumers who come in addition to buying also have an element of charity. For the Abhimata Orphanage store business unit, the obstacle experienced is the number of competitors outside who sell the same goods at a cheaper price. The second obstacle is administrative staff. Administrative staff are orphanage children who have graduated from high school and continued their education to the university level. Usually, if they are already in college, the children are out of town according to the major that the children choose in their studies.

I. Strategies carried out to face/solve challenges/obstacles

The strategies carried out by the Santa Maria Ganjuran Orphanage store business unit to face the challenges are:

1) Opening services online in addition to continuing to serve consumers directly in stores.

2) Direct service in the store is carried out with friendly greetings and listening to consumers.

3) Build good morale and cohesiveness among existing employees (production and store), arrange employee holidays without having to close the store.

4) Holding a routine ouditing, submitting results/net profit periodically to the direct supervisor (orphanage leader) who will be followed up to the foundation.

5) The addition of herbal products in the manufacture of seruni drinks, herbs with capsules, moringa leaves and cigarette flowers. In the manufacture of herbal capsules cooperate with the doctor about the prescription and permission. The procurement of this herbal product is a proposal from the pilgrims.

6) Receiving orders for prayer cards labeled orphanages.

7) Empowering the surrounding community for the manufacture of dry food, decoration, provision of ingredients for making herbal medicine such as ginger, turmeric, turmeric, sere, moringa leaves in the hope of improving the economy of the local community's family.

Figure 8. Santa Maria Orphanage Store Products Encouraged

Source: personal documents

The strategies carried out by the Abhimata Orphanage store business unit in facing obstacles are:

1) Adding new products taken from out of town.

2) Serving sales via Whatsapp messages.

3) Invite partners to collaborate as resellers.

4) Aggressive in promotion. The promotion is carried out by greeting customers through WA, offering products directly to guests who visit the orphanage. Promotions are carried out by all administrators and employees of the orphanage, not only those who are in charge of the store's business unit.

5) It is planned to be sold in the church on Sunday.

J. Research Linkages to SDGs and ISO 26,000

1) Linkage to SDGs

The goal of sustainable development is the creation of a prosperous society and the earth is preserved. In accordance with these objectives, the researcher found the relevance of this research to the SDGs, namely:

a) SDGs No.1.2 by 2030 will reduce poverty

The social entrepreneurship carried out by the Santa Maria Ganjuran Orphanage and the Abhimata Orphanage has an impact on the income obtained from the social entrepreneurship carried out by the orphanage is able to help the orphanage in meeting the needs of children. The implementation of social entrepreneurship carried out by orphanages is assisted by employees, so that employees get wages so that they are able to meet the needs of their families. In the interview, there was an employee who said that after working at the Santa Maria Ganjuran orphanage business unit, the employee had a house, children could go to school and had savings. The implementation of social entrepreneurship in orphanages involves the community and collaborates with suppliers, so that the community and suppliers also get income.

b) SDGs No.4 on quality education

With the existence of social entrepreneurship carried out by orphanages to help orphanages, the children of employees and suppliers get a good education, meaning school children in formal education. Even orphanage children are studying at universities.

c) SDGs No.4.7 on the knowledge and skills needed to improve sustainable development.

Through interviews, it was conveyed that orphanage children are equipped with the skills of making rosaries, decorations, etc. as provisions after leaving the orphanage. son of the Abhimata Orphanage who is directly involved in handling the store business unit so that there is an opportunity to implement the knowledge gained from college. Employees of the Santa Maria Ganjuran Orphanage store business unit gained skills in making herbal medicines from empon-empon.

d) SGG No.8 on job creation and company growth.

With social entrepreneurship carried out by orphanages, it is able to create jobs for employees and the community. Mothers around the Ganjuran orphanage leave their products at the orphanage store.

2) Linkages to ISO 26000

The goal of ISO is for organizations to feel sustainable and have a role in improving community development. The relevance of this research to ISO 26000 is:

a) ISO No. 6.2 on governance. A transparent, accountable organization and accountability to its structure and policies.

b) The person in charge of the business unit of the Santa Maria Ganjuran Orphanage and Abhimata Orphanage stores every month submits financial reports to the orphanage leaders.

ISO No. 6.3 on respect for human rights.

c) In interviews with employees, it was stated that the head of the business unit gives time to employees if there are family interests. This shows that leadership respects human rights.

ISO No. 6.4 on employment practices that create a good and fair atmosphere in the workplace.

d) The person in charge of the Santa Maria Ganjuran Orphanage store business unit strives to create a pleasant working atmosphere and build cohesion, cooperation between employees and arrange employee holidays without closing the store.

ISO No. 6.5 on the environment.

e) In front of the store, the Santa Maria Ganjuran Orphanage has prepared a spacious place to accommodate plastic bottles. For consumers who buy broken drinks, they can dispose of used bottles at the place.

ISO No. 6.7: Communicate honestly about product quality to consumers.

f) During the observation, the researcher listened to what Sr. Verona explained to consumers about the benefits of herbal medicine.

ISO No. 6.8 on community development, namely involving the community in achieving welfare.

The results of this study show that the implementation of social entrepreneurship management in Abhimata Orphanage and Santa Maria Ganjuran Orphanage has had a positive impact, although there are several obstacles faced. These findings are in line with the research of Diana et al. (2020), which revealed that social entrepreneurship programs can increase the creativity and confidence of foster children. In addition, the financial benefits of social entrepreneurship are also relevant to the findings of Risgiyanti & Shohibul (2019), which highlights the improvement of economic independence through community-based programs in orphanages.

In this study, social entrepreneurship in both orphanages not only creates additional income to meet operational needs, but also contributes to national and international goals such as the SDGs. This is in accordance with the argument of Wijaya et al. (2022), which states that creative economy assistance can increase the capacity of social institutions in creating added value. In addition, a study by Zainon et al. (2020) in Malaysia also supports the relevance of social entrepreneurship as a strategy to improve the operational sustainability of orphanages.

However, challenges in the implementation of social entrepreneurship, such as labor limitations and business competition, are still significant obstacles. Similar constraints were also identified by Sholeh et al. (2020), who found that low managerial capacity can limit the impact of social entrepreneurship programs. Therefore, the strategies implemented by the two orphanages, such as new product development and aggressive promotion, are important steps to overcome these obstacles.

This research also emphasizes the importance of integrating social entrepreneurship values with orphanage management to achieve sustainability. Darwis et al. (2021) point out that social entrepreneurship must be strategically managed to ensure sustainable impact. In addition, community involvement in the production and distribution process of goods at the Santa Maria Ganjuran Orphanage supports Wibowo & Nulhaqim's (2015) view of the importance of collaboration between social institutions and local communities.

From a managerial perspective, transparent financial reporting and periodic evaluations in both orphanages are evidence of the implementation of good governance, as recommended by ISO 26000 (ISO, 2010). This is also relevant to the research of Ahmad (2018), which states that a content analysis approach can be used to evaluate the effectiveness of social entrepreneurship management.

By comparing the results of this study with previous studies, it can be concluded that the implementation of strategic social entrepreneurship management not only helps orphanages in achieving operational sustainability, but also contributes to improving community welfare and achieving sustainable development goals. This study reinforces the argument that social entrepreneurship is a relevant solution to face sustainability challenges in orphanages, as well as providing practical implications for the management of social institutions in the future.

4 CONCLUSION

This study shows that the implementation of social entrepreneurship management in Abhimata Orphanage and Santa Maria Ganjuran Orphanage has provided significant benefits, both in terms of finance and social. Social entrepreneurship helps orphanages meet operational needs, create educational and skills opportunities for foster children, and contribute to the empowerment of local communities. However, obstacles such as business competition and labor limitations are still challenges that require more effective management strategies.

The results of this study support the importance of integrating the principles of social entrepreneurship to support the sustainability of social institutions. These findings are also relevant to the achievement of the sustainable development goals (SDGs) and the implementation of governance in accordance with ISO 26000. This research recommends strengthening collaboration with strategic partners, innovative product development, and managerial training to increase the positive impact of social entrepreneurship in orphanages.

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