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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JIA (Jurnal Ilmiah Akuntansi) JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Jurnal Manajemen Perhotelan dan Pariwisata Ekuitas Jurnal Pnedidikan Ekonomi
Putu Riesty Masdiantini
Universitas Pendidikan Ganesha
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Journal : The Indonesian Accounting Review

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Logic model evaluation and the analysis of job motivation for pre-paring the performance indicators of government institution: case of Klungkung, Bali Made Aristia Prayudi; Gusti Ayu Ketut Rencana Sari Dewi; Putu Riesty Masdiantini
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2039

Abstract

When compared to other districts in Bali Province, Klungkung has the lowest performance accountability score. The current study aims to evaluate the technical and psychological aspects of performance indicators development process of the local government. The technical aspect evaluation was done by implementing logic model analysis procedures and adopting a four-quadrant analysis approach. The  psychological aspect analysis was conducted by examining the motivational factors taken from the perspective of Institutional Theory for determining individual behavior in developing performance indicators in governmental organizations. The results show that there is a discrepancy in the number of performance indicators presented in the planning and performance reporting documents, as well as an absence of logical relationships among them. Psychologically, the quality of Klungkung’s performance indicators development is determined by the perception of the performance indicators matrix difficulty, the perceived usefulness of technical training, the level of top management commitment, the assertiveness enforcement of the regulations, and the existence of social pressure and pressure on professionalism. It can be implied that technical policies need to be formulated by local government organizations.  
Co-Authors Ayu Ladya Sintya Dewi Dewa Ayu Kade Oka Krisnawati Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Putu Eka Dianita Marvilianti I Gede Yoga Ari Punia Nugraha I Gusti Ayu Putri Yuniantari Kadek Sri Wahyuni Komang Buda Mertayasa Lucy Sri Musmini Luh Ari Arini Luh Gede Kusuma Dewi Luh Putu Ayu Kusuma Wardani Luh Putu Ratiani Made Aristia Prayudi Made Riki Ponga Kusyanda Ni Luh Asri Savitri Ni Made Sindy Warasniasih Putu Eka Noviyanti Putu Tia Kertiani Sunitha Devi Tri Wahyuni Oktavia