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All Journal International Journal of Evaluation and Research in Education (IJERE) Dinamika Pendidikan Lembaran Ilmu Kependidikan JAM : Jurnal Aplikasi Manajemen JPBM (Jurnal Pendidikan Bisnis dan Manajemen) REFLEKSI EDUKATIKA JABE (Journal of Accounting and Business Education) Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Jurnal Pendidikan Bisnis dan Manajemen REiD (Research and Evaluation in Education) Jurnal Akuntansi Aktual Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Surya Abdimas Jurnal Riset Bisnis dan Investasi Ilomata International Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Pasundan International of Community Services Journal (PICS-J) Ilomata International Journal of Management JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP International Journal of Business, Law, and Education Jurnal Pengabdian Masyarakat Indonesia International Journal of Economy, Education and Entrepreneurship (IJE3) Asia Pacific Journal of Management and Education(APJME) Jurnal Abdi Masyarakat Indonesia Journal of Applied Business, Taxation and Economics Reseach International Journal of Humanities Education and Social Sciences JRABA International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Asian Journal of Management Analytics Governors International Journal of Economics and Management Research Economics and Business Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Social Science Jurnal bintang manajemen
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Journal : JRABA

HEGEMONY OF PERFORMANCE ACCOUNTABILITY SYSTEMS OF GOVERNMENT INTITUTIONS IN MALANG : AN IDEOLOGY PERSPECTIVE Ratna Dwi Nastiti; Sri Pujiningsih; Cipto Wardoyo
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.788 KB) | DOI: 10.20473/jraba.v6i1.73

Abstract

This study aimed to understand how the ideology of Gramsci hegemony thought be internalized into implementation and evaluation of Performance Accountability System of Government Institution (SAKIP) in Malang. This study was qualitative research by using a critical case study approach. Data collection of research was conducted by several techniques such as observation, semi-structured interview, and documentation with a key informant and several supporting informants. Data analysis in this study was thematic data analysis where it was used to identify and analyze the meaning pattern in a data set. The result of the study showed that ideology had an important role in maintaining hegemony in the implementation and evaluation of SAKIP in Malang. Ideology was internalized through a continuous socialization process, desk, and technical guidance that created awareness and fairness thus it formed a hegemonic culture. The results were expected to able to contribute theoretically, strengthening and enriching the theory of hegemony in the implementation and evaluation of SAKIP. In addition, the results of this study were expected to contribute practically to the Central Government's policies related to the implementation and evaluation of SAKIP that did not burden local governments.
Co-Authors Achmad Maulana Adyaksa Adam Gumilang Rahmawan Aditya Eka Trisnawati Agung Hariyono Agung Haryono Agus Wibowo Ahmad Miftahur Rohim Ahmad Rifki Andryani Andryani Anindya Apriyanti Ayuneng Indah Moliani Bagus Shandy Narmaditya Bayu Permata Bety Nur Achadiyah Budi Eko Soetjipto Christine Desideria Jahi Citra Kusuma Dennis Kumala Sari Denny Bernardus Kurnia Wahjudono Devi Aprilia Ratnasari Dewi Rahayu Dimas Putri Mega Pratesa Djoko Dwi Kusumojanto Djoko Dwi Kusumojanto Dudung Ma'ruf Nuris Ega Saiful Subhan Ely Siswanto Ery Tri Djatmika RWW Etika Novitasari Fazlur Rahman Rahawarin Fery Dwi Candra Fika Septiandari Fulgentius Danardana Murwani Hanif Rani Iswari Hari Wahyono Hariyono, Agung Heri Pratikto Ida Fatmawati Ar'Reza Ihsanul Windasari Iis Nurindah Sari Iis Nurindah Sari Iis Ristianingsih, Iis Ika Nur Khomariyah Imanuel Deny Krisna Aji Khilmatul Mauludah Kurniawan Laksono Trisnantoro Liestya Padmawidjaja Lina Saptaria Lisa Rokhmani Ludi Wishnu Wardana Lutfiana Fajriyah Lu’luul Mukaromah M. Dayat Madziatul Churiyah Maharani, Satia Nur Mahmud Mahmud Noor Faresi Putra Novia Dwi Anggini Nugraha, Muhammad Fajar Cahya Nujmatul Laily Nur Astaman Putra Nurika Restuningdiah Puji Handayati, Puji Putri, Reni Sovia Ratna Dwi Nastiti Restya Dwi Amalia Rheza Hafid Prastia Risnawati Risnawati Rizky Firmansyah Rosmiza Bidin Sari, Dennis Kumala Satrio, Yogi Dwi Sheila Febriani Putri Slamet Fauzan Sri Pujiningsih Stefan Yudana Jatiperwira Sudarmiatin Sudarmiatin Sugeng Hadi Utomo Sulis Rochayatun Sunaryanto Sunaryanto Ummi Saadah Vega Wafaretta Wahyu Kawitaning Kinasih Widjaja, Sri Umi Mintarti Yongky Teguh Setiaji Yongky Teguh Setiaji