Abstract
The purpose of this research is to give empirical evidence of the impact of management commitment, resources, legislative mandate, management innovation, and reward/incentive on performance measurement. This research data was collected through a Google Form, in which 64 questionnaires were sent to the Head of the Planning Subdivision and their staff in each of the Regional Apparatus Organizations in the South Tangerang City Government. With the technique used, census sampling, this study took a quantitative approach employing non-probability sampling. Structural Equation Modeling (SEM) using PLS version 3.0 was used to evaluate the data. Management commitment and legislative mandate have a considerable impact on performance measurement. Meanwhile, resources, management innovation, and reward/incentive do not. This study has implications for local governments in terms of describing how performance measurement is carried out based on institutional factors, as well as making recommendations for improving local government performance measurements in the future to make them more reliable, effective, and efficient.
Keywords
- Performance Measurement Search this journal for Performance Measurement (opens in a new tab)
- Institutional Factors Search this journal for Institutional Factors (opens in a new tab)
- Institutional Theory Search this journal for Institutional Theory (opens in a new tab)
- Local Government Search this journal for Local Government (opens in a new tab)
References
- Ahyaruddin, M. & Akbar, R. (2016). The relationship between the use of a performance measurement system, organizational factors, accountability, and the performance of public sector organizations. Journal of Indonesian Economy and Business, 31(1), 1. https://doi.org/10.22146/jieb.10317. DOI: https://doi.org/10.22146/jieb.10317
- Akbar, R., Pilcher, R. & Perrin, B. (2012). Performance measurement in Indonesia: the case of local government. Pacific Accounting Review , 24(3), 262-291. https://doi.org/10.1108/01140581211283878. DOI: https://doi.org/10.1108/01140581211283878
- Aswar, K., Lovina & Ermawati. (2020). The effect of organizational factors on performance measurement in Indonesia local governments. International Journal of Economics and Business Administration , 8(4), 122–131. https://doi.org/10.35808/ijeba/574. DOI: https://doi.org/10.35808/ijeba/574
- Belitungtimurkab.go.id. (2017). Banyak ASN Belum Mampu Susun LAKIP Dengan Baik. Dari: https://www.belitungtimurkab.go.id/?p=6743 (Diakses 22 Maret 2021).
- Berita Universitas Gajah Mada Fakultas Ekonomi dan Bisnis. (2019). Sudah Hampir 20 Tahun Sistem Pengukuran Kinerja Diimplementasikan di Indonesia, Tapi Kenapa Kinerjanya Masih Rendah? Dari: https://fe.ugm.ac.id/id/berita/2664-sudah-hampir-20-tahun-sistem-pengukuran-kinerja- diimplementasikan-di-indonesia-tapi-kenapa-kinerjanya-masih-rendah (Diakses 22 Maret 2021).
- Cavalluzzo, K. S. & Ittner, C. D. (2004). Implementing performance measurement innovations: Evidence from the government. Accounting, Organizations and Society , 29(3–4), 243–267. https://doi.org/10.1016/S0361-3682 (03)00013-8. DOI: https://doi.org/10.1016/S0361-3682(03)00013-8
- De Lancer Julnes, P. & Holzer, M. (2001). Promoting the utilization of performance measures in public organizations: An empirical study of factors affecting adoption and implementation. Public Administration Review, 61(6), 693–708. https://doi.org/10.1111/0033-3352.00140. DOI: https://doi.org/10.1111/0033-3352.00140
- DiMaggio, P. J. & Powell, W. W. (1983). The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review , 48(2), 147–160. https://doi.org/10.2307/2095101. DOI: https://doi.org/10.2307/2095101
- Gowon, M., Rohman, A., Basuki, P. & Fortunasari. (2018). The effect of performance measurement system implementation on the local government performance. International Journal of Civil Engineering and Technology , 9(1), 149–164.
- Hair, J. F., Sarstedt, M., Hopkins, L. & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review , 26(2), 106– 121. https://doi.org/https://doi.org/10.1108/EBR-10-2013-0128. DOI: https://doi.org/10.1108/EBR-10-2013-0128
- Jurnali, Teddy. & Nabiha, Siti, A. (2015). Performance management system for local government : the Indonesian experience. Global Business Review , 16(3), 351–363. https://doi.org/10.1177/0972150915569923. DOI: https://doi.org/10.1177/0972150915569923
- Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2011). Seluruh Pemda Harus Memiliki Indikator Kinerja Utama (IKU). Dari: https://menpan.go.id/site/berita-terkini/seluruhpemda-harus-miliki-indikator-kinerja-utama-iku (Diakses 22 Maret 2021),
- Khaeruddin, F. A. R. (2020). Evaluasi implementasi sistem akuntabilitas kinerja instansi pemerintah daerah kabupaten/kota. ASSETS, 10(2), 195–209. http://journal.uinalauddin.ac.id/index.php/assets/article/view/18602.
- Kloot, L. (1999). Performance measurement and accountability in Victorian local government. The International Journal of Public Sector Management, 12(7), 565–583. DOI: https://doi.org/10.1108/09513559910308039
- Mardiasmo, M. (2004). Akuntansi Sektor Publik. Yogyakarta: Andi.
- Nurkholis, N., Mohamad, M. H. S. & Ismail, S. (2010). Antecedents to performance, measurement under results-based management: the case of local government agencies in East Java, Indonesia. International Public Management Network Conference 2010, April 2014. http://irep.iium.edu.my/7780/.
- Primarisanti, H. & Akbar, R. (2015). Factors influencing the success of performance measurement: evidence from local government. Journal of Indonesian Economy and Business , 30(1), 56. https://doi.org/10.22146/jieb.7334. DOI: https://doi.org/10.22146/jieb.7334
- Sihaloho, F. L. & Halim, A. (2005). Pengaruh faktor-faktor rasional, politik, dan kultur organisasi terhadap pemanfaatan informasi kinerja instansi pemerintah daerah. Simposium Nasional Akuntansi , 8, 15–16. https://smartaccounting.files.wordpress.com/2011/03/kasppa-02.pdf.
- Sole, F. & Schiuma, G. (2010). Using performance measures in public organizations: Challenges of Italian public administrations. Measuring Business Excellence , 14(3), 70– 84. https://www.researchgate.net/publication/235251791_Using_performance_measures_in_public_ organisations_Challenges_of_Italian_public_administrations. DOI: https://doi.org/10.1108/13683041011074227
- Speklé, R. F. & Verbeeten, F. H. M. (2013). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research , 25(2), 131–146. https://doi.org/10.1016/j.mar.2013.07.004. DOI: https://doi.org/10.1016/j.mar.2013.07.004
- Walker, R. M., Damanpour, F. & Devece, C. A. (2010). Management innovation and organizational performance: The mediating effect of performance management. Journal of Public Administration Research and Theory , 21(2), 367–386. https://doi.org/10.1093/jopart/muq043. DOI: https://doi.org/10.1093/jopart/muq043
Downloads
Full-text downloads recorded for this article, by month.
No downloads have been recorded for this article yet. Figures appear here once readers begin downloading the full text.
How to Cite
Share this article
License
Copyright (c) 2021 Rabina Laila, Ermawati (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers, the editorial team edits and formats manuscripts to bring uniformity and standardization in published material.
This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work. Moreover, as per journal policy author (s) hold and retain copyrights without any restrictions.
Keywords
- Performance Measurement Search this journal for Performance Measurement (opens in a new tab)
- Institutional Factors Search this journal for Institutional Factors (opens in a new tab)
- Institutional Theory Search this journal for Institutional Theory (opens in a new tab)
- Local Government Search this journal for Local Government (opens in a new tab)
Section
Published in
Vol. 12 No. 2(S) (2021)
Leadership, Media & Migration in a Changing World
View issue contents
Published
Submissions
Have research to publish? Journal of Social and Development Sciences welcomes submissions.
Make a Submission