Efektifitas Penerapan model pengukuran kinerja berdasarkan LAKIP Studi Kasus: Di Kota Gorontalo

 Dharmawaty Makur

Abstract


Dharmawaty S. Makur. 2018. Ketepatan dalam memilih model pengukuran kinerja diharapkan dapat memberikan dampak positif kepada pemerintah daerah dalam mengelola suatu organisasi. Keadaan ini sejalan dengan model pengukuran kinerja Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) dengan orientasi kepada sasaran kinerja input, proses, output, outcome, manfaat dan dampak kepada masyarakat. Penelitian ini bermaksud untuk mengetahui efektifitas penerapan model pengukuran kinerja LAKIP di pemerintah Kota Gorontalo.Kajian ini menggunakan kajian kualitatif dengan pendekatan kajian kes (Creswell, 2013; Miles, Huberman dan Saldana, 2014).Data dokumen dianalisis dengan menggunakan analisis isi dan model interaktif. Hasil kajian menunjukkan bahwa penerapan model pengukuran kinerja LAKIP di pemerintah Kota Gorontalo masih memfokus kepada pengukuran kinerja keuangan dengan sasaran kinerja yang boleh dicapai sampai pada tahap kinerja  output. 


Keywords


Kinerja; pengukuran kinerja; model pengukuran kinerja; orientasi pengukuran kinerja.

Full Text:

PDF

References


Albach, H., Meffert, H., Pinkwart, A., & Reichwald, R. (2015).Management of permanent change. London: Springer

Gabler. http://doi.org/10.1007/978-3-658-05014-6 ISBN

Briggs, M. (1997). Type Indicator and dental school performance.

Journal of Dental education December, 61 (12) 928-933.

Broadbent, J., & Laughlin, R. (2009). Performance management systems: a conceptual model. Management Accounting Research, 20(4), 283–295. http://doi.org/10.1016/j.mar.2009.07.04

Bryde, D. (2003). Modelling project management performance. project management Performance, 20(2), 229–254. http://doi.org/10.1108/02656710310456635

Chatzoglou, P., Chatzoudes, D., Vraimaki, E., & Diamantidis, A. (2013). Service quality in the public sector: the case of the citizen’s service centers of Greece. Prodromos Chatzoglou, Dimitrios Chatzoudes, Eftichia Vraimaki and Anastasios Diamantidis, 62(6),583–605.

Creswell, J. (2013). Qualitative inquiry and research design.

Chosing among five approaches (3rd Ed.). London: Sage publication Inc. http://doi.org/10.1111/1467-9299.00177

De Bruijn, H. (2002). Performance Measurement in the Public Sector: Strategies to Cope with the Risks of PerformanceMeasurement." International Journal of Public Sector Management 15 (7): 578-594.

Gibson, Ivancevich, dan Donelly. 1996. Organisasi. Erlangga : Jakarta.

Hansen, D. R., & Mowen, M. M. (2004). Management Accounting. (7th ed).South-Western Pub.

Hourneaux, F., Carneiro-da-Cunha, A., & Hamilton, L. (2017).

Performance measurement and management systems: different usages in Brazilian manufacturing companies. Managerial Auditing Journal, 32(2), 1–18. http://doi.org/doi/pdfplus/10.1108/MAJ-11-2015-1277

Instruksi Presiden Republik Indonesia No. 7 pada Tahun 1999 tentang akuntabilitas kinerja instansi pemerintah, Pp1-4.

http://jatim.kemenag.go.id/file/file/per.ttg PNS/.

Jann, W, Jantz, B (2008) A better performance of performance management? In: KPMG, CAPAM, IPAA, IPAC, Holy Grail or Achievable Quest. International Perspectives on Public Sector Performance Management. Zürich: KPMG International, 11–25.

Kroll, A. (2015). Drivers of performance information use: systematic literature review and directions for future research.

Public Performance & Management Review,38(3), 459–486. http://doi.org/10.1080/15309576.2015.1006469

Menteri keuangan bagian direktorat jenderal perimbangan keuangan republik Indonesia (2017). http://www.djpk.depkeu.go.id/. Dimuat turun pada tarikh 09 Feb. 2017.

Miles, M., Huberman, A., & Saldana, J. (2014).Qualitative data analysis.a methods sourcebook (3rd Ed.). London: Sage publication Inc

Mir, F. ., & Pinnington, A. (2013).Exploring the value of project management: linking project management performance and project success. International Journal of Project Management (12), 1–16. http://doi.org/org/10.1016/j.ijproman

Mir, F., & Pinnington, A. (2014).Exploring the value of project management: linking project management performance and project success. International Journal of Project Management, 32,202–217. http://doi.org/org/10.1016/j.ijproman.2013.05.012

Prasojo, E. (2014, Nopember, 25).Tantangan birokrasi pemerintahan Jokowi-JK.Kompas.com. http://nasional.kompas.com/read/2014/11/25/12000021/Tantangan.Birokrasi.Pemerintahan

Radnor, Z.& Barnes, D. (2007), Historical analysis of performance measurement and management in operations management, International Journal of Productivity and Performance Management.

Rajnoha, R., Lesníková, P., & Korauš, A. (2016).From financial measures to strategic performance measurement system and corporate sustainability. Empirical evidence from Slovakia, 9(4), 134–152. http://doi.org/DOI: 10.14254/2071-789X.2016/9-4/8

Republik Indonesia .(2010). Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan.

Sri Mulyani, I. (2017, Desember 5).Di depan anggota parpol, Sri Mulyani: 70,9% APBD untuk Gaji. Detic Finance. https://pemeriksaanpajak.com/2017/12/05/di-depan-anggota-parpol-srimulyani-709-apbd-untuk-gaji/.

Talbot, C. (2010). Theories of performance: organizational and service improvement in the public domain (1st Ed.). Oxford-England: New York. Oxford University Press Inc

Undang-undang No. 22 pada Tahun 1999 tentang pemerintahan daerah. http://www.djpk.kemenkeu.go.id/?p=3.Dimuat turun tarikh 29 Dec. 2017.

Undang-undang No. 25 pada Tahun 1999 tentang perimbangan keuangan antara pemerintah pusat dan daerah. http://prokum.esdm.go.id/uu/1999/uu-25-1999.pdf. Dimuat turun tarikh 29 Dec. 2017.

Van de Walle .(2008). Comparing the Performance of National Public Sectors: Conceptual Problems. International Journal of Productivity and Performance Management 57(4)35.DOI:10.1108/17410400810867535

Van-Dooren, W., Bouckaert, G., & Halligan, J. (2015).Performance management in the public sector.(2nd Ed.). Routledge New York- USA

Yusuf, K .(2018, April 25). Wapres ingatkan daerah agar tak terus bergantung kepada pemerintah pusat.Kompas.Com.


DOI: http://dx.doi.org/10.31314/jsap.1.1.52-59.2018

Article metrics

Abstract views : 296 | views : 122

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Journal Syariah and Accounting Public

Publisher:
Program Studi Ilmu Akuntansi Universitas Muhammadiyah Gorontalo
Jl. Prof. Dr. H. Mansoer Pateda Desa Pentadio Timur, Kec. Telaga Biru, Kab. Gorontalo e-mail: [email protected]

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Web Analytics Made Easy - Statcounter
View JSAP Journal Stats