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THE INFLUENCE OF INFORMATION, ORGANIZATIONAL OBJECTIVES AND TARGETS, AND EXTERNAL PRESSURE TOWARDS THE ADOPTION OF PERFORMANCE MEASUREMENT SYSTEM IN PUBLIC SECTOR Wijaya, Anthonius H. Citra; Akbar, Rusdi
Journal of Indonesian Economy and Business Vol 28, No 1 (2013): January
Publisher : Journal of Indonesian Economy and Business

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This research studies the use of performance measurement systems (PMS) in publicÂ sector. It provides empirical evidence on the influencing factors determined by the use ofPMS in Indonesian local government. Institutional theory, especially institutionalÂ isomorphism, is utilized as a theoretical lens to further explain the findings. The factorsunder examination are information, goals and objectives of the organization and externalÂ pressure. The context of the study is the Provincial Government of Yogyakarta (includingBantul, Gunungkidul, Kulonprogo, Sleman, and the City of Yogyakarta). This researchÂ uses mixed research method and employs Partial Least Square (PLS) and ThematicContent Analysis (TCA) to analyze and interpret the data. The results shows thatÂ information and external pressures have a positive and significant effect on the use of PMSin local government operations. In turn, information regarding incentive has a positiveÂ and significant effect on the use of PMS. In short, goals and objectives of the organization,information and external pressures influence the use of PMS.Keywords: information, goals and objectives of the organization, external pressures, theÂ use of performance measurement systems, institutional theory, mix method.

ACCOUNTABILITY AND PERFORMANCE: EVIDENCE FROM LOCAL GOVERNMENT Nisriani Manafe, Mesri Welhelmina; Akbar, Rusdi
Journal of Indonesian Economy and Business Vol 29, No 1 (2014): January
Publisher : Journal of Indonesian Economy and Business

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Â Local government accountability attracts attention since the issuance of the PresidentialInstruction Number 7 of 1999 on Accountability Reporting of the Performance of GovernmentInstitutions (Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Kinerja Instansi Pemerintah).In practice, this accountability is not as was expected. One indication of the causalfactor of the failure of the accountability implementation program is that it is considered as anobligation to describe and to justify the behavior of the accountability actors. The objective ofthis study is to empirically examine the correlation between the requirements of various types ofaccountability with negative perception of the work context and the work performance of theaccountability actors. It contributes to the empirical evidence for the correlation among thevarious types of accountability obligation and the work performance based on the institutionaltheory with mixed method, which is a quantitative approach with PLS and a qualitativeapproach with thematic analysis. Its samples are 201 SKPD officers in the local government ofNusa Tenggara TimurProvince. The results of the study show that the conflict in theaccountability requirement has significant impact on the work context with negative perceptionat different levels, but does not have any significant impact on the work performance of theaccountability actors.Keywords: accountability, accountability requirements, work performance, and mixed method.

FACTORS INFLUENCING THE SUCCESS OF PERFORMANCE MEASUREMENT: EVIDENCE FROM LOCAL GOVERNMENT Primarisanti, Herlina; Akbar, Rusdi
Journal of Indonesian Economy and Business Vol 30, No 1 (2015): January
Publisher : Journal of Indonesian Economy and Business

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There were only a few government institutions in Indonesia capable of preparing good accountability reports. Based on the survey conducted in the Special District of Yogyakarta, the study aimed to empirically examine the influencing factors in the development of the measure-ment system of performance, performance accountability and the use of performance informa-tion. Additionally, it also tried to interpret and to explain empirical evidence in the perspective of the institutional theory. The institutional theory was used to find out the extent to which the development of the measurement system of the performance, the performance accountability and the use of the performance information was influenced because of the presence of coercive, mimetic and normative isomorphism phenomena. The study used mixed methods that combined quantitative and qualitative study approaches simultaneously and a sequential explanatory strategy. It used Partial Least Square (PLS) analysis to test the hypotheses. It gave evidence that training, incentives and authority in decision making had significant impacts on the development of the measurement of the performance, the performance accountability and the use of the performance information. It contributed to the understanding of the influencing factors of the development of the measurement system of the performance, the performance accountability and the use of the performance information in order to improve the measurement system of the performance of government institutions.Keywords: performance measurement system, performance accountability, the used of performance information and mixed methods.

Mengevaluasi Sistem Pengukuran Kinerja di Instansi Publik: Studi pada Badan Penanggulangan Bencana Daerah Baskoro, Fiko Rahardito; Akbar, Rusdi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 2: October 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.010206

Penelitian ini bertujuan untuk mengevaluasi indikator kinerja yang disusun BPBD khususnya di DIY serta mengidentifikasi faktor-faktor yang timbul dalam penyusunan indikator kinerja. Desain penelitian ini menggunakan pendekatan deskriptif kualitatif. Teknik analisis data mengacu pada teknik analisis Hutter-Hennink yang terdiri atas tahap pengembangan koda, ulasan mendalam, perbandingan, kategorisasi, dan konseptualisasi. Teknik pengumpulan data menggunakan metoda dokumentasi, wawancara, dan studi pustaka. Hasil evaluasi cetak biru kinerja menunjukkan bahwa indikator kinerja yang disusun BPBD DIY memiliki kesesuaian logis serta munculan yang berbasis pada dampak untuk masyarakat. Namun, indikator kinerja BPBD DIY belum berorientasi pada kualitas baik upaya maupun hasil serta belum mengidentifikasikan penyedia layanan dalam aktivitasnya. Adapun munculan desa tangguh tetap terhitung menunjukkan kesesuaian logis karena lingkup desa di DIY sebesar 75% dan satuan wilayah lainnya sudah menjadi fokus organisasi lain, berdasarkan hasil triangulasi dokumen dengan wawancara. Selanjutnya, ber-dasarkan kategorisasi koda-koda yang disusun, dapat disimpulkan bahwa terdapat beberapa faktor yang hadir dalam penyusunan indikator kinerja BPBD DIY. Faktor-faktor tersebut yakni dukungan (pendampingan dan pelatihan), persepsi, proses pembentukan, serta pengawasan dan apresiasi (monev dan “hadiah-hukuman” dari Gubernur) yang berperan bagi komponen organisasi (utamanya personel) untuk menyusun SAKIP sekaligus merealisasi tujuan organi sasi yakni penurunan risiko bencana. Selain itu, peneliti juga menemukan gejala isomorfisma normatif di dalam sistem pengukuran kinerja BPBD DIY.

Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja Dan Penggunaan Informasi Kinerja Di Pemerintah Daerah: Perspektif Isomorfisma Institutional Primarisanti, Herlina; Akbar, Rusdi
Kajian Ekonomi dan Bisnis Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.18

This study aims to explore the development of performance measurement, performance accountability, and the use of performance information in the Local Government using the qualitative theory of institutional isomorphism. The theory of institutional isomorphism is used to interpret and explain the phenomenon of coercive, mimetic and normative isomorphism in the development of performance measurement systems, performance accountability and use of performance information. This research is a qualitative research using semi-structured and open interviews. Qualitative data analysis in this study uses thematic analysis. The results of this study indicate that the three phenomena of institutional isomorphism (coercive, mimetic and normative) are found in the process of developing a system of performance measurement, performance accountability, and the use of performance information in the Regional Government

Factors Influencing The Use of Local Government Performance Information: Institutional Theory Perspective Wia Rizqi Amalia; Akbar, Rusdi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.98

Performance information is used for strategic planning, budgeting, program management, supervision, and evaluation. This performance information is also reported to the external parties. This study aims to examine the factors that influence the use of local government performance information based on institutional theory perspective. Triangulation methods are used to analyze and interpret data. Hypothesis testing is carried out in the quantitative phase using Partial Least Square, then followed by thematic analysis in the qualitative phase. The results showed that technical and organizational factors did not affect the use of performance information, while cultural factors empirically had a significant effect on the use of performance information. Based on the institutional theory perspective, the use of performance information is driven by institutional isomorphism in the form of coercive, mimetic, and normative pressures. The results of this study are expected to contribute to local governments paying attention to cultural factors in optimizing the use of performance information.

Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja Dan Penggunaan Informasi Kinerja Di Pemerintah Daerah: Perspektif Isomorfisma Institutional Herlina Primarisanti; Rusdi Akbar
HOME Vol. 13 No. 1 (2018)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v13i1.18

This study aims to explore the development of performance measurement, performance accountability, and the use of performance information in the Local Government using the qualitative theory of institutional isomorphism. The theory of institutional isomorphism is used to interpret and explain the phenomenon of coercive, mimetic and normative isomorphism in the development of performance measurement systems, performance accountability and use of performance information. This research is a qualitative research using semi-structured and open interviews. Qualitative data analysis in this study uses thematic analysis. The results of this study indicate that the three phenomena of institutional isomorphism (coercive, mimetic and normative) are found in the process of developing a system of performance measurement, performance accountability, and the use of performance information in the Regional Government

FAKTOR TEKANAN INSTITUSIONAL DALAM MEMENGARUHI KUALITAS INFORMASI AKUNTANSI: PENDEKATAN METODA CAMPURAN Dwi Winarni; Rusdi Akbar
JURNAL AKUNTANSI Volume 15, Nomor, 1 Januari – Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Government financial statements, either from the central government or local government was obliged to gain an unqualified opinion from the Audit Board of Indonesia. However, although the government had gained it, based on investigation on the financial statements, the Audit Board of Indonesia still found some problems and concerned notes. Therefore, the researcher believed that further analysis on factors affecting accounting information quality was required. In accordance with previous research findings, there were several factors influencing such quality, i.e. external and internal institutional pressures that might have impacted the quality. Sample used was the secretaries and heads of finance subsection of all regional working units in the Local Government of Sleman. Research method used to explore the problems, map situational complexities, find out diverse participants’ perspectives, and observe the relationship among variables was the mix method. Research findings indicated strong evidence of the effects of external pressures on institutional internal factors. Furthermore, institutional internal factors positively affected accounting information quality; external pressures positively affected accounting information quality; while institutional internal factors mediated the effects of external pressures on accounting information quality.

Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional Hafiez Sofyani; Rusdi Akbar
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss2.art6

Tujuan penelitian ini untuk menguji hubungan karakteristik pemerintah daerah menuju penerapan performance measurement systems (PMS). Penelitian ini juga menginvestigasi fenomena isomorfisma institusional yang berhubungan dengan penerapan PMS. Penelitian ini menggunakan pendekatan metode campuran seperti two-stage sequential explanatory. Langkah pertama menguji hipotesis menggunakan Structural Equation Modeling (SEM), dan langkah kedua menggunakan deductive thematic analysis. Penelitian ini menemukan self-efficacy dan conscientiousness berhubungan denganpenerapan PMS. Kemudian, penerapan PMS dipicu dan memicu fenomena isomorfisma yang berbeda seperti koersif, mimetic dan normatif.

Akuntabilitas dan kinerja instansi pemerintah: semu atau nyata? Muhammad Ahyaruddin; Rusdi Akbar
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art3

This research aims to analyze factors driving the accountability and performance of government as well as exploring qualitatively about accountability and performance of government agencies. In particular, this study examines the effect of incentives, regulations, and management commitment on government accountability and performance. Mixed method approach was used to answer research questions. Hypotheses were tested using SEM-PLS. Data analysis of the study involved 137 SKPD officers in districts/cities in Yogyakarta Special Region (DIY) and five respondents as key informants. The results of the study found that management commitment has significant effect on accountability and government performance. In addition, regulatory also have significant effect on accountability. The findings also reveal the coercive pressure that exists in implementing accountability and government performance. This concludes that reporting of accountability and government performance in DIY was only limited to the formalities to meet regulatory obligations, so that this indicates a pseudo-performance. In the context of institutional theory, this study demonstrates significant contribution to the development of institutional isomorphism in public sector organizations, particularly local governments.

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