INSTITUSIONALISASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DI PEMERINTAH KOTA MALANG
Journal Title: Jurnal Economia - Year 2018, Vol 14, Issue 1
Abstract
This study aimed to understand the institutionalization of Malang City Government’s SAKIP with accordance to Presidential Regulation No. 29/2014. This study found high commitment to support national development plan, and it affected planning, budgeting, and Regional Organizations (OPD) internal evaluation positively. This study also found indications of isomorphism and decoupling. The evidences of isomorphism were as follows; the existence of formal insistence of strict laws and informal insistence of the East Java Provincial Government as the indication of coercive; the adoption of Civil Servant’s Performance Agreement formulation as mimetic view; joint effort for internal capacity building among KEMENPAN-RB, East Java Provincial Government, and PT. Jakarta Traspac as a normative proof. Meanwhile, indications of decoupling were as follows; the OPD’s mindset was not an outcome-oriented mindset, low awareness of the importance of creating performance data management Standard Operating Procedure (SOP), and low utilization of performance information.
Authors and Affiliations
Fransiska Iing Mariandini, Gugus Irianto, Nurkholis Nurkholis
Keywords
Related Articles
- EP ID EP334604
- DOI 10.21831/economia.v14i1.15418
- Views 89
- Downloads 0
INSTITUSIONALISASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DI PEMERINTAH KOTA MALANG
This study aimed to understand the institutionalization of Malang City Government’s SAKIP with accordance to Presidential Regulation No. 29/2014. This study found high commitment to support national development plan, and...
PENGARUH MANAJEMEN LIKUIDITAS, MANAJEMEN ASET DAN MANAJEMEN UTANG TERHADAP LABA
Abstract: Effect of Liquidity Management, Asset Management and Liability Management on Profit. The purpose of this research is to propose a multiple linear regression model that can be used as a profit prediction model....
IMPLEMENTASI PENGHAPUSAN BARANG MILIK DAERAH RUSAK BERAT PADA PEMERINTAH KOTA MATARAM
This study aimed to determine and analyse the disposal process of Regional Property or known as Barang Milik Daerah (BMD), which were heavily damaged, in Mataram City Government in accordance to Ministry of Home Affairs...
KINERJA KLINIS SEBAGAI PREDIKTOR KEPUASAN PASIEN DENGAN MODERASI PRIORITAS KEGAWATAN PASIEN
Abstract: Clinical Performance as Predictor of Patient Satisfaction with Moderation of Patient Priorities. This study objective is to determine satisfaction predictors of clinical performance with triage as moderation. T...
DETERMINAN KUALITAS REVIU DAN IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Abstract: The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality. This study aimed to explain the effect of competencies, organizational commitment and internal control...