scholarly journals PENGGUNAAN INFORMASI FINANSIAL DALAM MENGUKUR KINERJA ORGANISASI SEKTOR PUBLIK (STUDI PADA PUSKESMAS BAHU)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Brayel Topan Tambariki ◽  
Herman Karamoy ◽  
Steven J. Tangkuman
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Economic Efficiency ◽  
Qualitative Method ◽  
Health Sector ◽  
National Development ◽  
Financial Information ◽  
Value For Money ◽  
Budget Management ◽  
Public Sector Organizations

To succeed national development there are many aspects that must be considered. One of the most influential elements in national development is the budgetary. Budgetary issue is an important aspect, because it is one of the most vulnerable to fraud. Therefore, supervision of budget management should be held. In budgetary management, budget must fulfill three aspect of value for money, which are effectiveness, efficiency and economics. The State of Indonesia has many public sector organizations in various sectors. One of them is the organization in the health sector. Public sector organizations in the health sector are also important public sector organizations in national development, because they involve the interests of people's lives. In addition health is also one of the indicators in national development. Therefore, budget management in public sector organizations such as Puskesmas should be monitored for its performance, whether it is efficient, effective and economical. The purpose of this study is to determine the performance of Puskesmas Bahu based on the use of financial. This study used descriptive qualitative method. The results showed that financial information by measuring the level of economic, the level of efficiency and the level of effectiveness performance at the Puskesmas Bahu period 2014-2016 already fulfill the the aspect of value for money, which  economical, efficient and effective.Keywords : Performance Measurement, Value For Money, Economic, Efficiency, Effectiveness

Leveraging business intelligence systems to enhance management control and business process performance in the public sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Z. Elbashir ◽  
Steve G. Sutton ◽  
Vicky Arnold ◽  
Philip A. Collier
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Performance Measurement ◽  
Knowledge Creation ◽  
New Technologies ◽  
Top Management ◽  
Process Performance ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations

Purpose Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial metrics. This study aims to focus on organizational factors that influence the assimilation of business intelligence (BI) systems into integrated management control systems and the corollary impact on improving business process performance within public sector organizations. Design/methodology/approach The complete Australian client list was acquired from a leading BI vendor; and the authors surveyed all public sector organizations, receiving 226 individual responses representing 160 public sector organizations in Australia. Using latent construct measurement, structural equation modeling (SEM)-partial least squares is used to test the theoretical model. Findings When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities that are critical to assimilation in private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. When top management effectively manages knowledge importation from external entities to counteract deficiencies, public sector organizations effectively assimilate BI knowledge into performance measurement yielding strong process performance. Research limitations/implications When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities critical to assimilation in the private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. The research extends the theory behind organizational absorptive capacity by highlighting how knowledge importation can be used as an external source facilitating internal knowledge creation. This collaborative knowledge creation leads to affective assimilation of BI technologies and associated performance gains. Practical implications The results provide guidance to public sector organizations that struggle to measure and validate service outcomes under New Public Management regulations and mandates. Originality/value The results reveal that consistent with the philosophies behind New Public Management strategies, private sector measures for increasing organizational absorptive capacity can be applied in the public sector. However, knowledge importation appears to be a major catalyst in the public sector where the resources to retain skilled professionals with an ability to leverage contemporary technologies into service performance are often very limited. Top management team knowledge and skills are critical to effectively leveraging these internal and external knowledge creation mechanisms.

scholarly journals THE RELATIONSHIP BETWEEN THE USE OF A PERFORMANCE MEASUREMENT SYSTEM, ORGANIZATIONAL FACTORS, ACCOUNTABILITY, AND THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS

2016 ◽  
Vol 31 (1) ◽  
pp. 1 ◽  
Author(s):  
Muhammad Ahyaruddin ◽  
Rusdi Akbar
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Organizational Performance ◽  
Measurement System ◽  
Positive Association ◽  
Organizational Factors ◽  
Performance Measurement System ◽  
Management Commitment ◽  
Public Sector Organizations ◽  
A Performance

This research studies the accountability and performance of public sector organizations. It provides empirical evidence about the relationship between the use of a performance measurement system and the organizational factors of accountability and organizational performance. We investigate the three roles of a performance measurement system (its operational use, incentive use, and exploratory use), and three organizational factors (contractibility, the legislative mandate, and management commitment). A mixed method approach with squential explanatory design was used to answer the research question. The hyphoteses testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). Our findings were based on survey data from 137 SKPD officers in the local government of Yogyakarta Province, and showed that management commitment had a positive association with accountability and organizational performance. We also found a positive association between the legislative mandate and accountability. However, this research did not find any significant association among the three roles of the performance measurement system with accountability and organizational performance. Based on the institutional theory, our findings show substantial contributions by the institutional isomorphism, which was used in an appropriate manner to explain the context of public sector organizations, especially in the local government of Yogyakarta Province.Keywords: the use of performance measurement system, organizational factors, accountability, mixed method

scholarly journals EVALUASI LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA SATUAN KERJA NON VERTIKAL TERTENTU PENYEDIAAN PERUMAHAN PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (3) ◽  
pp. 391
Author(s):  
Kezia Princesa Wantah ◽  
Lintje Kalangi ◽  
Steven Tangkuman
Keyword(s):  
Public Sector ◽  
Research Method ◽  
Good Governance ◽  
Value For Money ◽  
North Sulawesi ◽  
Public Sector Organizations ◽  
Efficiency And Effectiveness ◽  
Provision Program ◽  
Descriptive Qualitative

LAKIP is the government’s accountability for activities carried out within one budget year and as one of the realization of good governance. The community questioned whether the budget used was appropriate or not with what they received.In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This resulted public sector organizations to pay more attention to value for money that is able to consider inputs, outputs, especially outcomes that underlie the three main elements namely economy, efficiency and effectiveness.This study aims to find out how the SNVT Provision program in North Sulawesi Province is measured using the concept of value for money.The research method used is descriptive qualitative with the results of interviews and data collected, analyzed and conclusions drawn.The results showed that the evaluation of the SNVT program for the Provision of Housing in the Province of North Sulawesi was measured by the concept of value for money for economic measurements achieving good results. However, the measurement for efficiency and effectiveness are not yet optimum as the budget is not fully realized.

Government E-Procurement through the Internet

2011 ◽  
pp. 901-905 ◽  
Author(s):  
C. G. Reddick
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
The Internet ◽  
Value For Money ◽  
Radical Process ◽  
The Public ◽  
Electronic Procurement ◽  
Public Sector Organizations ◽  
Conflicting Goals ◽  
Transparency And Accountability

Electronic procurement (e-procurement) is one business-to-government e-commerce venture that can benefit from the Internet. Government e-procurement is different from private sector e-procurement because of concepts such as value for money, transparency and accountability, which may be considered the main benefits for the public sector. Public sector organizations have to meet multiple, often conflicting goals, and they are subject to constraints of a financial, legal, contractual, personnel and institutional nature. In addition, radical process changes from e-procurement can only be achieved with deep changes in bureaucratic practices. These changes cannot normally be achieved without either changes in the law or privatization (Panayiotou, Gayialis, & Tatsiopoulos, 2004).

scholarly journals Corporate Branding Organisasi Sektor Publik: Studi pada Technology Business Incubation Center Puspiptek

2020 ◽  
Vol 19 (3) ◽  
pp. 290-307
Author(s):  
Shiddiq Sugiono ◽  
◽  
Maria Puspitasari ◽  
Keyword(s):  
Public Sector ◽  
Corporate Branding ◽  
Descriptive Analysis ◽  
Budget Management ◽  
Business Incubation ◽  
Communication Climate ◽  
Positive Communication ◽  
Public Sector Organization ◽  
Public Sector Organizations ◽  
Provision Of Services

Abstract. Technology Business Incubation Center (TBIC) Puspiptek is a public sector organization that provides business incubation services to startup companies. Communicating the identity of the organization to stakeholders is one effort that can be done to build its own appeal compared to other organizations. This study aims to provide an overview and evaluate the TBIC Puspiptek corporate branding activities through alignment of the vision-culture-image (VCI) model. The method used in this research is descriptive analysis with a qualitative approach, while the research data were obtained through interviews with TBIC management and documentation studies. The results of the study mentioned that TBIC Puspiptek has tried to harmonize its goals, culture and image even though there are still gaps between these components. TBIC has sought to harmonize its identity through the provision of services that foster a spirit of technopreneurship, build a positive communication climate and build good budget management. As for the gaps that arise due to less intense communication with stakeholders, the culture of public sector organizations that are less suited to the private sector as well as the irrelevance of the competencies of incubator managers. The conclusion that can be drawn is that public sector organizations involved in business competition need to do corporate branding in order to have their own appeal compared to other organizations. This research also provides various implications, one of which is to transform the Puspiptek culture as a learning organization. Keywords: Corporate branding, public sector organizations, business incubator, identity, VCI model

scholarly journals Efektifitas dan efisiensi realisasi anggaran belanja: studi kasus di BAPPEDA Kabupaten Temanggung

2021 ◽  
Vol 1 (1) ◽  
pp. 55-68
Author(s):  
Rr. Retno Sugiharti ◽  
Jumaroh Jumaroh
Keyword(s):  
Public Sector ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Budget Management ◽  
The Public ◽  
Public Sector Organizations ◽  
Effectiveness And Efficiency

Implementing activities or programs in public sector organizations is required to pay attention to the concept of effectiveness and efficiency. The BAPPEDA of Temanggung Regency as one of the public sector units also applies this principle in implementing activities in its environment. Of the units under the Temanggung Regency government, the Temanggung Regency BAPPEDA has the highest budget compared to other OPDs. Therefore, this study aims to analyze the effectiveness and efficiency of implementing the BAPPEDA budget of the Temanggung Regency. Using the descriptive analysis method, the results of the analysis can be seen that the level of effectiveness and efficiency in the period 2014 -2020 shows varying values. The highest level of effectiveness occurred in 2015 and the lowest occurred in 2016. Implementing expenditure planning for 2014-2020 can be categorized as effective because the programs implemented have been realized. Implementing the 2014-2020 budget, in terms of efficiency, is classified as very efficient. From these results, it can be concluded that the Temanggung Regency BAPPEDA is considered to have carried out budget management very well where the budget management at the Temanggung Regency BAPPEDA is under the concept of effectiveness and efficiency.

scholarly journals PENERAPAN METODE VALUE FOR MONEY SEBAGAI TOLOK UKUR PENILAIAN KINERJA KEUANGAN PADA ORGANISASI SEKTOR PUBLIK DI DINAS KESEHATAN KOTA MANADO

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Gabriela Thalia Wuwungan ◽  
Jantje Tinangon ◽  
Sintje Rondonuwu
Keyword(s):  
Public Sector ◽  
Qualitative Methods ◽  
Analytical Method ◽  
Public Trust ◽  
Effectiveness Research ◽  
Value For Money ◽  
Public Sector Organizations ◽  
Efficiency And Effectiveness ◽  
The City ◽  
Value Of Money

In this era of globalization, many people consider the financial sector of public sector organizations as a waste and a source of funding. Loss of public trust in lost public sector organizations. In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This discusses the phenomenon that public sector organizations pay more attention to the value of money that can be considered inputs, outputs, before the results that underlie the three main elements namely economy, efficiency and effectiveness. Research in the city of Manado using the value for money method, in terms of economy, efficiency and effectiveness. The analytical method used in this thesis research using descriptive qualitative methods, namely the results of interviews and with the data collected were analyzed and conclusions were collected. The results of the research obtained from the research results of the Manado City Health Office obtained the value for money method for economic measurement and efficiency, achieving good results. However, to measure success is still not good, decided one of the programs carried out has not been approved. Manado City Health Office should pay more attention to the results of the community in each program that is carried out, so that it is easier to find out which programs meet the requirements or not.

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