Akuntabilitas dan kinerja instansi pemerintah: semu atau nyata?

Abstract

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.

Reformasi Birokrasi Sebagai Upaya Mewujudkan Good Governance Melalui Kerangka Otonomi Daerah

“…Berdasarkan hasil yang ada sesuai dengan penjelasan pada tabel.4, capaian tersebut sebagian besar oleh karena, rendahnya kualitas (manajerial), kapasitas dan profesionalitas sumberdaya aparatur masih menjadi sumber kendala yang paling utama. Dalam hal ini, perubahan yang terjadi tidak hanya harus memperhatikan tataran regulasi yang diberlakukan, akan tetapi komitmen manajemen justru menjadi sangat penting ,oleh karena hal tersebutlah yang sangat berpengaruh signifikan terhadap penguatan akuntabilitas (Ahyaruddin & Akbar, 2017 Seluruh uraian di atas merupakan penjelasan dari capaian komponen proses (Pengungkit) pelaksanaan reformasi birokrasi yang pada analisisnya ditemukan gejalagejala apa saja yang menandakan penyebab tidak tercapainya target pada komponen proses (pengungkit) agenda perubahan reformasi birokrasi. Hasil capaian komponen pengungkit ini dapat dikatakan sebagai komponen yang sebagian besar akan sangat mempengaruhi komponen hasil.…”

Peran Tim Joint Analysis DJBC-DJP dalam mengoptimalkan penerimaan negara dari sector batubara

“…Menurut penelitian yang dilakukan oleh Ahyaruddin & Akbar (2016), instansi pemerintah di Indonesia dalam rangka meningkatkan akuntabilitas dan kinerja nya akan terpengaruh oleh isomorfi institusional. Ketika organisasi mengalami pengawasan dan evaluasi dari luar, organisasi akan bereaksi secara defensif dan mengarah pada transformasi isomorfi.…”

The Evaluation of Performance Indicators Development: A Study on Indonesian Financial Transaction Report and Analysis Center (PPATK)

“…The research results of Sofyani, Akbar, and Ferrer (2018) revealed that institutional isomorphism still has a dominant effect on the implementation of performance measurement systems in local governments in Indonesia, resulting in a failure in the implementation of performance measurement systems. Another study by Ahyaruddin and Akbar (2017) found that coercive pressures resulted in accountability reporting as merely a formality to meet regulatory obligations, indicating pseudoperformance. According to Akbar, Pilcher, and Perrin's (2015) research, some agencies with low management motivation chose to mimic other agencies did or mimetic isomorphism.…”