scholarly journals Implementasi penilaian kinerja pada badan layanan umum: studi tentang komitmen, penentuan tujuan, dan harapan karyawan

Author(s):  
Ma’mun Anshori ◽  
Jaka Isgiyarta ◽  
Tri Jatmiko W Prabowo

Performance assessment is a performance quality measuring tool that needed to know the level of achievement of a plan, improve the performance of the next period, as well as increased transparency and public accountability. This study aims to analyze the actors' responses to the implementation of performance assessment at RS TUV as BLU. This research uses qualitative approach, using case study research method. This study attempts to describe what the actors experienced when implementing performance assessment and exploring how the actors interpreted the experience. Data used in this research are primary data and secondary data. The data collection is done by indepth interview to the actors, observe in the working environment of the actors, and analyze the supporting documents. In this study it was found that the implementation of performance assessment was responded by the actors with commitment attitude influenced by different aspects because the actors have different ways of dealing with a phenomenon. The performance indicators of the performance assessment motivates the actors to achieve it, in accordance with Goal-Setting Theory. Performance assessment provide clarity of organizational goals, goals will tell what to do and how much effort is required. Specific objectives will lead the actors to performance improvements. Furthermore, performance improvements give rise to expectations from actors towards improved rewards system in RS TUV. Penilaian kinerja merupakan alat ukur kualitas kinerja yang diperlukan antara lain untuk; mengetahui tingkat ketercapaian suatu perencanaan, memperbaiki kinerja periode berikutnya, serta peningkatan tranparansi dan akuntabilitas publik. Penelitian ini bertujuan untuk menganalisis respons pelaku terhadap penerapan penilaian kinerja pada RS TUV sebagai BLU. Penelitian ini menggunakan pendekatan kualitatif, dengan menggunakan metode penelitian studi kasus. Penelitian ini berusaha mendiskripsikan apa yang dialami pelaku ketika menerapkan penilaian kinerja dan menggali bagaimana pelaku memaknai pengalaman tersebut. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan cara wawancara mendalam (indepth interview) pada pelaku, melakukan observasi di lingkungan kerja pelaku, dan menganalisis dokumen pendukung. Berdasarkan penelitian ini ditemukan bahwa penerapan penilaian kinerja direspon oleh pelaku dengan sikap komitmen yang dipengaruhi oleh aspek yang berbeda dikarenakan pelaku memiliki cara berbeda dalam menyikapi suatu fenomena. Kemudian indikator kinerja dalam penilaian kinerja memotivasi pelaku untuk mencapainya, hal ini sesuai dengan Goal-Setting Theory. Penilaian kinerja memberikan kejelasan tujuan organisasi, tujuan akan memberi tahu apa yang harus dilakukan dan berapa banyak usaha yang diperlukan. Tujuan yang spesifik akan mengarahkan pelaku pada perbaikan dan peningkatan kinerja. Selanjutnya, perbaikan dan peningkatan kinerja memunculkan harapan dari pelaku terhadap perbaikan sistem reward yang lebih baik di RS TUV.

2019 ◽  
Vol 5 (2) ◽  
pp. 93-105 ◽  
Author(s):  
Edwin A. Locke ◽  
Gary P. Latham

2013 ◽  
Vol 29 (1) ◽  
pp. 61-85 ◽  
Author(s):  
Patricia Everaert ◽  
Dan W. Swenson

ABSTRACT This active learning exercise simulates the target costing process and demonstrates how a management theory (goal setting theory) is relevant to a business improvement initiative (target costing). As part of the target costing simulation, student participants work in teams to address a business issue (product development) that moves across functional boundaries. The simulation begins with students learning how to assemble a model truck and calculate its product cost using activity-based costing. Students are then divided into teams and instructed to reduce the truck's cost through a redesign exercise, subject to certain customer requirements and quality constraints. Typically, the teams achieve cost reduction by eliminating unnecessary parts, by using less expensive parts, and by using less part variety. This exercise provides a unique opportunity for students to actively participate in a redesign exercise. It results in student teams creating a wide variety of truck designs with vastly different product costs. The case ends by having a discussion about target costing, goal setting theory, and the implications of the target costing simulation. This simulation contains a number of specific learning objectives. First, students learn how the greatest opportunity for cost reduction occurs during the product design stage of the product development cycle. Second, students see firsthand how design-change decisions affect a product's costs, and the role of the cost information in guiding those decisions. Third, students experience the cross-functional interaction that occurs between sales and marketing, design engineering, and accounting during product development. Finally, this exercise helps students understand the concept of target costing. The simulation is appropriate for undergraduate or graduate management accounting classes. Data Availability:  For more information about this case, contact the first author at [email protected].


Sign in / Sign up

Export Citation Format

Share Document