Solusi: Jurnal Kajian Ekonomi dan Bisnis
Vol. 13 No. 1 (2018)

Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja Dan Penggunaan Informasi Kinerja Di Pemerintah Daerah: Perspektif Isomorfisma Institutional

Herlina Primarisanti (Alumni Magister Sains dan Doktor Universitas Gadjah Mada)
Rusdi Akbar (Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada)

Article Info

Publish Date
16 Dec 2018

Abstract

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

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Journal Info
Solusi: Jurnal Kajian Ekonomi dan Bisnis
Website

Abbrev

jurnal

Publisher

STIE Solusi Bisnis Indonesia

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Fokus dan ruang lingkup SOLUSI: jurnal Kajian Ekonomi dan Bisnis merupakan jurnal Ekonomi dan bisnis yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi SBI Yogyakarta sebagai media komunikasi, media hasil penelitian yang bertujuan untuk mempublikasikan berbagai hasil kajian empiris dari para ...