scholarly journals Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Pemerintahan Daerah Kota Bandung (Studi Kasus pada Badan Kepegawaian, Pendidikan dan Pelatihan; Bagian Umum dan Perlengkapan dan Badan Kesatuan Bangsa dan Politik)

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Yunita Christy ◽  
Sinta Setiana ◽  
Puput Cintia
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Good Governance ◽  
Government Agency ◽  
Civil Servants ◽  
Performance Measurement System ◽  
Appraisal System ◽  
Accountability System ◽  
Performance Accountability ◽  
The Relationship

AbstractThe creation of a good governance system (one good way of governance) one of the way with a good performance measurement system to support the implementation. The government then makes a performance measurement system that is Government Accountability System of Performance Institution (SAKIP). The final product of SAKIP that describes the performance achieved by a government agency on the implementation of programs and activities funded by APBN/APBD is known as LAKIP (Performance Accountability Report of Government Agencies). The number of Regional Device Units incorporated in the city or county governments throughout Indonesia, it was reported that no one had achieved an A rating of the LAKIP he had compiled. This phenomenon forms the basis for our research to attempt to disclose other factors that might influence the assessment of LAKIP on the performance appraisal system for SKPD in Indonesia. Based on previous research conducted by Spekle and Verbeeten (2013), this study tried to replicate to test whether it yielded the same conclusions. Sample amounted to 127 comes from population 3 SKPD in Bandung with data analysis technique Moderated Regression Analysis (MRA). The results showed that SAKIP oriented incentives did not affect the performance of civil servants. SAKIP-oriented exploration affects the performance of civil servants. Contractibility as a moderating variable can not strengthen or weaken the relationship of SAKIP oriented incentives tocivil servants performance while the relationship SAKIP oriented exploration and performance of civil servants negativf influence. Input for the next researcher so as not to focus on one office and test the variables in this study on different settings and is expected to increase the number of samples to obtain better resultsKeywords: Government Agency Performance Accountability System (SAKIP), Performance,     Contractibility, SKPD   Bandung

scholarly journals Efek Strategi Managerial Pada Kinerja Entitas Usaha Berskala Mikro

2020 ◽  
Vol 30 (3) ◽  
pp. 773
Author(s):  
Ratna Septiyanti
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Good Governance ◽  
Practical Implication ◽  
Governance Structure ◽  
Performance Measurement System ◽  
Empirical Theory ◽  
Managerial Strategy ◽  
Negative Effect ◽  
Positive Effect

The research empirically examines the effect of managerial strategy on Indonesian micro entities’ performance. The sample consists of 2,527 micro entities at Bandar Lampung city in Indonesia. The result shows that strategy of individually-managed has negative effect on micro entities’ performance. The partnership strategy has a positive effect on its performance, both in enterpreneur and financial partnership. These empirical results indicate that the implementation of good governance on micro entities could increase its performance. The practical implication of this research is as an underlying empirical theory in designing performance measurement system for micro entities. Micro entities should be designed in an agency partnership form to increase its performance.  The policy implication is due to a better lending regulation support. Keywords: Performance Measurement System; Good Governance; Structure; Strategy.

scholarly journals Type of Performance Measurement System and Management Commitment

2021 ◽  
Vol 22 (2) ◽  
pp. 125-132
Author(s):  
Fachruzzaman Fachruzzaman
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Primary Data ◽  
Performance Measurement System ◽  
Survey Method ◽  
Worst Case ◽  
Supervision Process ◽  
Management Commitment ◽  
The Relationship ◽  
Regional Work

This study aims to categorize the performance measurement system and management commitment of Bengkulu regional apparatus, and obtain empirical evidence of the relationship between the performance measurement system and management commitment. This study uses a quantitative approach with a survey method. Primary data was collected using a questionnaire distributed to elements of leadership and staff involved in the planning, implementation and/or supervision process at the Regional Work Units (SKPD) in Bengkulu. The results show that the SKPD performance measurement system is categorized in the worst case with management commitment in the category of getting started but limited performance. Empirically, the performance measurement system has a relationship with management commitment.

scholarly journals PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI VARIABEL MODERASI PADA CV MUTIARA ABADI SEMARANG

2020 ◽  
Vol 3 (1) ◽  
pp. 01
Author(s):  
Nindiya Sidha Kumala ◽  
M. Th Heni Widyarti
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Performance Measurement ◽  
Financial Performance ◽  
Measurement System ◽  
Performance Measurement System ◽  
Accounting System ◽  
Total Quality ◽  
Strategic Objectives ◽  
The Relationship

The optimal application of TQM must be followed by the application of elements from the management accounting system, one of which is the performance measurement system because it can help the achievement of strategic objectives and short-term goals of the company. This research aims to analyze the effect of implementing Total Quality Management on financial performance with a performance measurement system as a moderating variable on CV Mutiara Abadi Semarang. Data analysis method used is Moderated Regression Analysis to determine the effect of moderating variable. This research shows that Total Quality Management has a significant effect on financial performance, the performance measurement system has no significant effect on financial performance and the performance measurement system does not moderate the relationship between Total Quality Management and financial performance.

scholarly journals THE EFFECT OF PERFORMANCE MEASUREMENT SYSTEMIMPLEMENTATION ON THE JAMBI LOCAL GOVERNMENT PERFORMANCE

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 171-192
Author(s):  
Muhammad Gowon ◽  
Fortunasari Fortunasari ◽  
Yusnaini Yusnaini
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Measurement System ◽  
Partial Least Square ◽  
Provincial Government ◽  
Equation Modeling ◽  
Performance Measurement System ◽  
Legislative Council ◽  
Performance Accountability ◽  
Positive Effect

The purpose of this study is to investigate the effect of the implementation factors of Performance Measurement System (PMS) on government institution to the organizational performance of the Regional Device Work Unit (RDWU). Implementation, use and accountability are the stages of activity undertaken in the design of performance measurement systems. While the performance of the organization is the achievement of management as measured from the level of achievement of the program plan determined by the realization of the program that has been determined. Performance is measured by using a financial and non-financial approach whose data comes from the financial bureau and the regional organization bureau of Jambi province. The respondents of this study are 52 civil servants who are mostly part of the program staff. The type of data used is primary and secondary data from over 50 RDWU Jambi. This study is based on Quantitative Method of Structural Equation Modeling method using Partial Least Square (WarpPLS 6.00) analysis to test the hypothesis built. There is evidence that management commitment and leadership style have a significant positive effect on the use of PMS information. Legislative Council Authority and Supervision of Supreme Audit Board (SAB) also have a significant effect on performance accountability. This research has theoretical implication that institutional isomorphism occurs in everyday practice in the field and it plays an important role in the implementation process of performance measurement and accountability system in the public sector, especially in government of Jambi province. From the policy-making perspective, this research can be considered by the central government, legislative council and SAB that internal and external performance measurement system has a positive effect on the use of PMS and performance accountability in the provincial government of Jambi.

scholarly journals The relationship regulator: a buyer-supplier collaborative performance measurement system

2018 ◽  
Vol 38 (11) ◽  
pp. 2022-2039 ◽  
Author(s):  
Vieri Maestrini ◽  
Veronica Martinez ◽  
Andy Neely ◽  
Davide Luzzini ◽  
Federico Caniato ◽  
...  
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Performance Measurement System ◽  
Adoption Process ◽  
Content Type ◽  
Measurement Framework ◽  
Relationship Performance ◽  
The Relationship

Purpose The purpose of this paper is to propose an innovative buyer-supplier performance measurement system (PMS) (called relationship regulator – RelReg), aimed at stimulating collaboration on mutual performance. The RelReg is described all throughout the phases of its lifecycle: first, design features and visual representation of the new measurement framework are reported; second, guidelines on how to implement, use and review the system are provided, highlighting the role of the buyer and the supplier at each step. Design/methodology/approach A theory building and testing approach is applied. The RelReg developed features primarily ground on previous scientific contributions matched with empirical evidence collected through case studies, workshops and focus groups. The resulting conceptual model is then validated through a dyadic buyer-supplier case study. Findings Two conceptual frameworks are provided: the RelReg dashboard – a multidimensional PMS; and the RelReg lifecycle – set of activities to be performed by both the buyer and the supplier all along the adoption process. Moreover, empirical insights on relevant issues to be considered when adopting the RelReg are reported. Originality/value The RelReg represents an innovative and smart tool, allowing buyer-supplier dyads to collaborate on relationship performance.

Developing a comprehensive performance measurement system for waqf institutions

2017 ◽  
Vol 44 (7) ◽  
pp. 921-936 ◽  
Author(s):  
Nazrul Hazizi Noordin ◽  
Siti Nurah Haron ◽  
Salina Kassim
Keyword(s):  
Performance Measurement ◽  
Financial Reporting ◽  
Measurement System ◽  
Good Governance ◽  
Third Sector ◽  
Performance Measurement System ◽  
Content Type ◽  
Qualitative Approaches ◽  
Comprehensive Performance ◽  
Contingency Framework

Purpose The purpose of this paper is to contribute to the literature on management of waqf institutions by developing a contingency framework and outlining approaches that can be followed to instigate a comprehensive performance measurement system (PMS). Design/methodology/approach It conducts a thorough and critical review of the literature on relevant performance measurement literature of third sector organizations and waqf institutions. Findings The findings suggest that an effective PMS is undoubtedly significant in promoting good governance and ethical management of waqf institutions. However, the current practice of performance measurement in waqf institutions is less standardized and does not cover its entire aspects of performance as a religious as well as a voluntary organization. It is also found that most waqf institutions’ management and researchers primarily rely on financial reporting and economic indicators to report to the stakeholders about the performance of waqf institutions. Practical implications The contributions of this paper are twofold. First, the authors develop a contingency framework for assessing performance of waqf institutions. Second, the authors outline eight necessary steps that can serve as guidelines for waqf institutions in designing their own comprehensive PMS. Originality/value The novelty of this paper lies in highlighting the feasibility of adopting qualitative approaches by waqf institutions. This study hopes to shed light on a standard measurement system that can be adopted by the waqf institutions to ensure efficiency and sustainability of the waqf institutions, not just in Malaysia but in the Muslim world.

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