scholarly journals The Effects of Organizational and Political Factors on the Development of Performance Measurement System (PMS) of Local Government Institutions

2020 ◽  
Vol 21 (2) ◽  
Author(s):  
Parwoto Parwoto ◽  
Abdul Halim
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Measurement System ◽  
Performance Measurement System ◽  
Political Factors ◽  
Government Institutions

scholarly journals Does Performance-Based Budgeting Have a Correlation with Performance Measurement System? Evidence from Local Government in Indonesia

2018 ◽  
Vol 10 (1) ◽  
pp. 163-176 ◽  
Author(s):  
Hafiez Sofyani
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Measurement System ◽  
Structural Equation ◽  
Negative Influence ◽  
Positive Influence ◽  
Equation Model ◽  
Performance Measurement System ◽  
And Performance ◽  
Special Region

Abstract This study aimed to empirically test some variables related to Performance-Based Budgeting (PBB) and Performance Measurement System (PMS) implementation in the local government, namely Special Region of Yogyakarta, Indonesia. This study applied the mixed-methods approach with sequential explanatory strategy (QUANTITATIVE to Qualitative). Quantitative stage was conducted by testing the hypothesis using the Structural Equation Model (SEM) approach. On the qualitative stage, the interview was conducted to dig more information on the unsupported hypothesis. From the result of the hypothesis testing, it was discovered that the limitation of information system had a negative influence, while education had a positive influence towards the effectiveness of PBB. Furthermore, the effectiveness of PBB had a positive influence towards budget absorption, and the accountability also had a positive influence towards the use of performance information to practice the arrangement of PPB. Meanwhile, the qualitative analysis produced the finding that there were practices of PBB that could still be done manually and it was not supported by information technology. Besides, the implementation of PMS and PBB was more because of the coercive pressure rather than consciousness of normative apparatus.

scholarly journals Faktor-Faktor Teknis dan Keorganisasian yang Memengaruhi Pengembangan Sistem Pengukuran Kinerja Pemerintah Daerah

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Warka Syachbrani, Rusdi Akbar
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Measurement System ◽  
Employee Training ◽  
Organizational Factors ◽  
Educational Background ◽  
Partial Least Square ◽  
Least Square ◽  
Performance Measurement System ◽  
Public Performance

This study aims to empirically examine the influence of technical and organizational factors to the development of public performance measurement system in Indonesia local government. A total of 50 respondents used in this study were the auditors and officials of the Kantor Inspektorat of Kabupaten Sleman, Daerah Istimewa Yogyakarta. Analysis of Partial Least Square (PLS) is used in testing the hypotheses of this research. The results of this study demonstrate the metrics difficulty of performance indicators and educational background significantly influence the development of public performance measurement system for the incentives orientation of the local government. Meanwhile, employee training and organizational culture factors significantly influence the development of public performance measurement system for the exploration orientation. Keywords: Institutional Theory, Isomorphism, PLS Analysis, Public Performance Measurement System

scholarly journals ASSESSING ACCOUNTABILITY OF PERFORMANCE MEASUREMENT SYSTEM AND LOCAL GOVERNMENT BUDGETARY MANAGEMENT

2013 ◽  
Vol 4 (3) ◽  
pp. 373
Author(s):  
Mardiasmo Mardiasmo
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Measurement System ◽  
Public Management ◽  
New Public Management ◽  
Assessment Tool ◽  
Strategy Implementation ◽  
Management Tool ◽  
Performance Measurement System ◽  
Financial Measures

Performance measurement system is an assessment tool, which assesses strategy implementation through financial and non-financial measures. Budget is one of the financial measures used to assess strategy implementation. It is a primary instrument of many function of decision, which is used as a tool to achieve organization goals. Public sector management has to fulfill vertical and horizontal accountability. To have a deeper understanding pertains to performance measurement system andlocal government budgetary management, this study assessed the existing performance measurement system and local government budgetary management in six municipal/districts. The result showed that the existing performance measurement system is an improper management tool, and that accountability of local government budgetary management is dominated by vertical accountability rather than horizontal accountability. It issuggested that each municipal/district should have its own revenue indica-tor and saving, increase its cost awareness and health and education sectordevelopment budget, implement New Public Management, and reform itsresponsibility system from vertical accountability to horizontal account-ability.

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