scholarly journals The Effect of Good Governance, Leadership and Organizational Culture on Public Performance Accountability

Author(s):  
Sedarmayanti . ◽  
Sabar Gunawan ◽  
Hafid Aditya Pradesa ◽  
Tiur Agnesia Tapiannauli Sitorus
2020 ◽  
Vol 30 (12) ◽  
pp. 3121
Author(s):  
Ni Wayan Dhevi Sukma Dewi ◽  
I Ketut Alit Suardana

Public accountability and openness are part of good governance principles. The aim of this research is to know the influence of organizational culture, the clarity of budget targets, and the reporting system on the performance accountability of Badung Regency OPD. The research methods used are survey methods by spreading questionnaires to the Head of OPD, Head of Sub Division of General and Planning, and Head of Sub Division of Financial and Accounting. The data analysis technique used is multiple linear regression. The results showed that the clarity of the budget target was positively influential in performance accountability. Meanwhile, organizational culture and reporting systems negatively affect performance accountability. Keywords: Organizational Culture; Clarity Of Target Budgets; Reporting System; Government Agency Performance Accountability.


Author(s):  
Chi Maher

This chapter explores the mediating role of organizational culture on managerial internal career needs and career values in small third sector social enterprises. Organizational culture refers to a set of basic assumptions in an organization such as symbols, artefacts, attitudes, and behavior as the way in which things are done in the organization. These assumptions are maintained in the continuous process of interaction in the organization. Every organization develops and maintains a unique culture, which provides guidelines and boundaries for the career management of members of the organization. Understanding the career needs and career values of managers helps organizations to develop strategies to retain quality managers which will enable them to deliver and fulfil performance accountability requirements associated with delivering public services.


2021 ◽  
Vol 007 (01) ◽  
pp. 113-120
Author(s):  
Febri Herdiansyah Rahmaddhana ◽  
Wike Wike

The purpose of this paper is to describe the embodiment of performance accountability in DISPERKIM Parks Sector, Malang City. This paper is also based on the development concept of performance measurement from Speklé & Verbeeten (2014) through three indicators of operational use, incentive use, and explanatory use. The results of this study are: a) Operational use: in organizational operational planning and preparation of budget allocations is strongly influenced by institutional restructuring and the influence of regional heads in determining bureaucratic efficiency; b) Incentive use: the number of employees namely 214 people can only reach the target of 78.45%, so it’s not surprising that Malang City still receives accountability reports in the BB category; and c) Explanatory use: in the formulation of strategy and communication’s goal, the head of the department and the chief of sector are only limited to reviewing every quarter only, meaning there is no subordinate involvement in the formulation of strategy. For strategy and learning management it’s known that Parks Sector minimizes program and activity budgets, so that it’s used as a reference in observing budget absorption


Author(s):  
Apid Junaedi ◽  
Widodo Sunaryo ◽  
Didik Notosudjono

This research is motivated by the idea that increasing the innovativeness of local government employees is needed to be able to produce innovations in governance and services to the community in the context of bureaucratic reform to realize good governance. The purpose of this study was to find the influence of organizational culture and transformational leadership on the improvement of employee innovation in a regional government, using the path analysis method with work motivation as an intermediate variable. The sample in this study was153 echelon IV employees / supervisory officers.The results found the fact that organizational culture and transformational leadership have an indirect influence on employee innovation through work motivation. Keywords: Employee innovation, organizational culture,transformational leadership, work motivation.


2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Yonas Thetool ◽  
Endang Indartuti ◽  
Bagoes Soenarjanto

The phenomenon of public service today is very rampant with problems by the bureaucrats who are less responsible, resulting in service to the community becomes not maximal, and people become unconvinced with the government bureaucracy. The presence of Good Governance is expected to be able to restore public trust to the government bureaucracy. Where Good Governace principles such as Accountability and Transparency are needed. The purpose of this study is To Know the Level of Accountability and Transparency in District Sukolilo Surabaya in the Service ID card. The research method used is to use descriptive research form using qualitative approach. Descriptive research will present data, analyze, interpret, and made conclusions from research conducted by the author. Based on the result of the research, it can be concluded that Accountability in ID card Service in Sukolilo Subdistrict of Surabaya City is good, where performance accountability indicator, cost accountability and accountability of service product have been appraised by society as respondent. Transparency in ID card service in Kecamatan Sukolilo Surabaya is quite good where management, service and service indicators, service procedures, service charge details, authorized and responsible officials, service standards, service promise and service location are considered good enough, but at Indicator of service information and service completion time is still considered not good by the community as respondents. Keywords : Public Service, Good Governance, Accountability and Transparency.


2021 ◽  
Vol 17 (2) ◽  
Author(s):  
Rusmiyatun _ Rusmiyatun

This study aims to evaluate the budgeting process for School Operational Assistance Funds in Purworejo Regency. Evaluation measurement uses indicators issued by the United Nations Development Program (UNDP) on Good Governance with Transparency and Accountability variables in the Budgeting Process in Purworejo Regency. The samples of this study were 477 schools in Purworejo Regency and the BOS Management Team in Purworejo Regency in the Education, Youth and Sports Office of Purworejo Regency. The results showed that in general the implementation of the principles of good governance for accountability had been carried out well and met the principles of accountability. Even the overall Performance Accountability Score of Purworejo Regency gets a performance score of AA (Very satisfying). Meanwhile, for the Transparency Principle as measured by the legal framework, the availability of public information, open plan planning, implementation and reporting have been carried out quite well, but several schools still do not comply with the transparency of openness in the reporting sector. there are still 26,7% of schools that have not reported online on the Ministry of Education and Culture's website.Keywords: Good Governance, Accountability, Transparency, Purworejo Regency, Budget, BOS Funds.


2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Jenefer Hermina Worotikan ◽  
Jullie J. Sondakh ◽  
Hendrik Gamaliel

Department of public work of Minahasa district is one of the agencies within the scope of governmental of Minahasa district which has responsibility to compose accountabilities Performance peport of Government instance. LAKIP is a form of the government accountability on  performance implementation which is carried out within a year estimates and as on of the manifestation of good governance. The purpose of this study was to analyze what factors caused the format of LAKIP formulation to the DPU not to fulfill the suitability of the elements of the formatting format in accordance with the Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform number 29 year 2010 consisting of executive summary, introduction, planning and agreement performance, performance accountability, strategic plan, annual performance plan form (CTR), key performance indicators (IKU), performance agreement form, closing, attachments. The elements that are not yet in accordance with the regulations are the main performance indicators, covers and attachments. The methods of data collection which is used are interviews and documentation. The method of analyses of data which used is descriptive qualitative. The results of this study indicate that the format of the 2016 Minahasa DPU LAKIP drafting has largely compiled in accordance with PERMENPAN number 29 year 2010 but there are still elements in the format of the DPU LAKIP preparation that are not in accordance with the regulation.Keywords : LAKIP, good governance, accountability.


2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Jefri Herbert Mailoor ◽  
Jullie J Sondakh ◽  
Hendrik Gamaliel

Abstract. This study aims to test empirically the effects of government accounting system, organizational culture, performance of regional government officials, the role of government internal auditor, and government internal control system towards the implementation of good governance in Talaud Islands District. This research was conducted at Talaud Islands Regency officials by using purposive sampling method. Data were collected by distributing questionnaires to 145 respondents at 28 SKPD. Data was analysed by using multiple linear regression with SPSS version 23 software. T-test was conducted to test the hypothesis partially. Results of this study show that: (1) The government’s accounting system has a positive and significant influence on the implementation of good governance, with t-value of 4.342 and significance value of 0.000; (2) The organizational culture has a negative and insignificant influence on the implementation of good governance, with t-value of -1.019 and significance value of 0.310; (3) The performance of regional government officials has a positive and significant influence on the implementation of good governance, with t-value of 2.458 and significance value of 0.015; (4) The role of APIP has a positive and significant influence on the application of good governance, with t-value of 6.647 and significance value of 0.000; (5) The government’s internal control system has a positive and significant influence on the implementation of good governance, with t-value of 2.128 and significance value of 0.035.  The amount of variation of the variables of good governance implementation which can be explained by variables in this research is 84.8%, while the remaining 15.2% is the contribution of other variables that are excluded in this research model. Keywords: Government Accounting System, Organizational Culture, Performance of Government Officials, The Role of Government Internal Auditor, Government Internal Control System, Good Governance.Abstrak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh sistem akuntansi pemerintahan, budaya organisasi, kinerja aparatur pemerintah daerah, peran aparat pengawasan intern pemerintah, dan sistem pengendalian intern pemerintah terhadap penerapan good governance di Kabupaten Kepulauan Talaud. Penelitian ini dilakukan pada aparatur Kabupaten Kepulauan Talaud dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan angket kuesioner pada 145 responden di 28 SKPD. Metode analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 23. Untuk menguji hipotesis secara parsial digunakan Uji-t. Hasil penelitian menunjukkan bahwa: (1) Sistem akuntansi pemerintahan berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 4,342 dan nilai signifikan 0,000; (2) Budaya organisasi berpengaruh negatif dan tidak signifikan terhadap penerapan good governance, dimana nilai t= -1,019 dan nilai signifikan 0,310; (3) Kinerja aparatur pemerintah daerah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,458 dan nilai signifikan 0,015; (4) Peran APIP berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 6,647 dan nilai signifikan 0,000; (5) Sistem pengendalian intern pemerintah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,128 dan nilai signifikan 0,035. Besarnya variasi dari variabel penerapan good governance yang dapat dijelaskan oleh variabel-variebel penelitian ini adalah sebesar 84,8 %, sedangkan sisanya sebesar 15,2 % dijelaskan atau merupakan kontribusi variabel lain tetapi tidak terdapat dalam model penelitian ini. Kata Kunci:   Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah, Peran Aparat Pengawasan Intern Pemerintah, Sistem Pengendalian Intern Pemerintah, Good Governance.


Author(s):  
Apid Junaedi ◽  
Widodo Sunaryo ◽  
Didik Notosudjono

This research is motivated by the idea that the motivation of local government employees is needed to be able to produce service performance to the community in the context of bureaucratic reform to realize good governance. The purpose of this study was tofind the influence of organizational culture and transformational leadership on employee motivation in a regional government, using the path analysis method. The sample in this study was153 echelon IV employees / supervisory officials.The results found the fact that organizational culture has a significant effect on employee motivation. Meanwhile, transformational leadership does not influence employee work motivation.


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