Indonesian Local Government’s Accountability and Performance: the Isomorphism Institutional Perspective

Ahyaruddin, Muhammad; Akbar, Rusdi

doi:10.18196/jai.190187

Cited by 30 publications

(40 citation statements)

References 17 publications

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“…They found that the developed performance indicators are used mostly to fulfill the regulatory requirements, not to make their organization more effective and efficient. More recently, Ahyaruddin & Akbar (2018) in their study on the implementation of LAKIP in Yogyakarta Province found a similar result. The study unveils the presence of coercive, mimetic and normative pressures in the implementation of the PMS/ SAKIP.…”

Section: Pms In Indonesian Local Governmentsmentioning

confidence: 59%

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Why Does the Recently Adopted Performance Measurement System in Indonesian Local Government Not Work?

Fahlevi

Nuzulla

Basri

2019

JAB

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The purpose of this study is to gain insight on the implementation of a newly adopted Performance Measurement System (PMS) in Sabang local government-Indonesia. It is a case study based qualitative research which was carried out at the local government of Sabang. Data were collected through document analysis, questionnaires, and followed by semi-structure interviews. The questionnaires were distributed to key officers of 7 working unit/departments (or Satuan Kerja Perangkat Daerah) out of 31 departments in total within the city of Sabang. The interviewees are head of the departments, the secretary, head of program and reporting division of each working unit. The data were analyzed by using qualitative data analysis technique. The institutional theory was used as a basis for analyzing and discussing the results obtained. This study uncovers that the PMS concept and functions have not fully understood by most of the key officers. Consequently, the recently developed PMS is not utilized optimally and thus it does not contribute to a better performance management system of the local government. The reasons why it is now work well are incapacity of the human resource, unclear job description, lack of organizational commitment and the absence of the performance evaluation. Thus, it can be concluded that pre-requirements and precondition need to be fulfilled before adopting a new PMS, especially where the PMS is not initiated by the organization itself, rather imposed by the central government or other organization.

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Section: Pms In Indonesian Local Governmentsmentioning

confidence: 59%

“…The study unveils the presence of coercive, mimetic and normative pressures in the implementation of the PMS/ SAKIP. Consequently, the indicators within the LAKIP is ignored when the government makes a decision and plan the strategies (Ahyaruddin & Akbar, 2018).…”

Section: Pms In Indonesian Local Governmentsmentioning

confidence: 99%

Why Does the Recently Adopted Performance Measurement System in Indonesian Local Government Not Work?

Fahlevi

Nuzulla

Basri

2019

JAB

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“…Many experts believe that an institutionalization effort of organizational structures and processes tend to appear uniform (isomorphic) with certain rules that are considered good and widely accepted (Ahyaruddin & Akbar, 2018;Akbar et al, 2015;DiMaggio & Powell, 1991DiMaggio & Powell, 1983;Frumkin & Galaskiewicz, 2004;Lai et al, 2006;Sofyani, Akbar, et al, 2018).…”

Section: Literature Review Institutional Theory Within the Village Fumentioning

confidence: 99%

“…Therefore, the accomplishment of an assigned task can be determined by the competence of the people given the task. Noe et al, (2017) Competence can be obtained from formal education and long experiences in carrying out certain tasks (Ahyaruddin & Akbar, 2018;Beckert, 2010;DiMaggio & Powell, 2000;Larson, 1977;Meyer & Rowan, 1977). Based on the previous studies, the competency of the village government human resource plays an important role in achieving village autonomy.…”

Section: Research Hypothesesmentioning

confidence: 99%

What Determines Village Autonomy in Indonesia? A Case of Villages in Sleman Regency

Pratolo¹,

Atmaja²,

Sofyani³

2020

Journal of Accounting and Business Dynamics

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This study aims to examine the influence of community participation and the competence of village apparatus on village fund management and village autonomy. The role of the village fund management as an intervening variable was also tested. This study was conducted in the regional government in the Sleman Regency, Yogyakarta Special Province, Indonesia. The samples were selected based on the cluster random sampling technique i.e. 30 villages in Sleman Regency. The survey was undertaken from September 2018 to January 2019. The respondents consisted of village heads, village secretaries, and village treasurers. To test the hypothesis, a multiple linear regression approach was applied. The results demonstrate that the community participation directly affects the village fund management and it has an indirect influence on the village autonomy through the village fund management as the intervening variable. Meanwhile, the competence of village government officials only directly affects the management of village funds.

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“…With regard to the study of public sector organizations, one theory that is widely used, put forward and developed is institutional theory especially in Indonesia, such as; Akbar et al [1], Ahyaruddin and Akbar [9]; [10]. DiMaggio and Powel [11] define institutional theory as a rational response.…”

Section: Literature Review and Hypothesis Formulation Institutionmentioning

confidence: 99%

Accountability and Performance of the Public Sector Organization

Agustiawan¹,

Halim²

2019

Proceedings of the International Conference of CELSciTech 2019 - Social Sciences and Humanities Track (ICCELST-SS 2019)

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This research aims to find out the influence of accountability and the performance of public sector organizations. Accountability used in this study consists of performance accountability, financial accountability, hierarchical accountability, professional accountability and legal accountability. The performance in this research is quantitative and qualitative performance. The method used in this research is quantitative. Analysis tool to test hypotheses uses SEM-PLS. The study was conducted in the Special Region of Yogyakarta, specifically the Regional Work Unit (SKPD). 114 respondents participated in this study. The results of this study indicate that financial accountability, performance accountability, and legal accountability have a positive effect on the quantitative and qualitative performance of public sector organizations. Furthermore, this study does not find support that hierarchical and professional accountability affect the performance of public sector organizations using quantitative methods.

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Indonesian Local Government’s Accountability and Performance: the Isomorphism Institutional Perspective

Cited by 30 publications

References 17 publications

Why Does the Recently Adopted Performance Measurement System in Indonesian Local Government Not Work?

Why Does the Recently Adopted Performance Measurement System in Indonesian Local Government Not Work?

What Determines Village Autonomy in Indonesia? A Case of Villages in Sleman Regency

Accountability and Performance of the Public Sector Organization

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