The Use Of Performance Information In The Indonesian Public Sector

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The Use of Performance Information in the Indonesian Public Sector

Author : Deny Junanto
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (143 download)

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Book Synopsis The Use of Performance Information in the Indonesian Public Sector by : Deny Junanto

Download or read book The Use of Performance Information in the Indonesian Public Sector written by Deny Junanto and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public administrative reform in Indonesia accelerated after the country experienced economic and political turbulence in 1999. As part of the reform policy, the central government introduced performance management systems in order to improve the capacity of public institutions, particularly local governments. The thesis uses semi-structured interviews to answer, how effective is the performance management system in Indonesian local government? How do rational/technocratic and political frameworks affect the effectiveness (or ineffectiveness) of performance management system? The evidence suggests the performance management system in the Indonesian public sector is ineffective. This is indicated by gaps between performance indicators and actual performance, by the non-use of performance information and by the behaviour of those who are supposed to be influenced. The ineffectiveness may be explained by both rational/technocratic factors, and political/cultural factors. Based on our findings, those elements affect effectiveness of the performance management system. However, respondents emphasised that political/cultural elements were more fundamental to successful use of performance information, but present more difficult and challenging issues to reform. Indonesian government agencies compete with each other to maintain a role in the context of decentralisation, each seeking to prevent too much accumulation of power by any other agency. Therefore, although the government agencies may favour a technocratic approach, they will resist any comprehensive technocratic scheme of system integration, particularly in the performance management system. The Indonesian public sector may thus represent a case of 'political technocracy' in which rationality is limited by political interests.

Performance Measurement in the Public Sector

Author : Nurkholis
Publisher :
ISBN 13 :
Total Pages : 602 pages
Book Rating : 4.:/5 (957 download)

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Book Synopsis Performance Measurement in the Public Sector by : Nurkholis

Download or read book Performance Measurement in the Public Sector written by Nurkholis and published by . This book was released on 2012 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public organisations have been scrutinised and enforced to provide better services, particularly after the emergence of the New Public Management (NPM). After the 2001 decentralisation, local governments in Indonesia have been granted with much greater amount of budget and mandated to improve public services provision and accountability. As a result, measuring performance of local governments has become prominent. Several regulations have been enacted to force local governments to utilise performance measurement (PM) systems and to regularly report their performance. Drawing upon management accounting in the public sector and extant literatures on public sector reform, this study seeks to (i) identify factors affecting PM utilisation that could explain the case of local governments in Indonesian context, (ii) examine current practices of PM in local government, and (iii) examine the perceived impacts of PM utilisation on accountability. Those issues were tested using a mixed method approach with collection of data from self-administered survey questionnaires and a series of post-survey interviews. Stronger emphasis was put on the quantitative approach as the objective of this study is to develop generalised findings of PM utilisation in local governments. This study was conducted in East Java - a province which has the highest number of local governments, the second most populous, and in total received the highest amount of block grants. The underpinning theories used for developing the research model include contingency theory, institutional theory (new institutional sociology), and knowledge utilisation theory. Contingency factors hypothesised to affect the utilisation of PM are RBM commitment (goal orientation and management commitment to utilising PM), government regulations (on performance measurement, mandatory performance auditing, compulsory competitive tendering, and public private partnership initiative) and supporting factors such as decision authority, parliament support, availability of resources for utilising PM, and related training on PM. Based upon knowledge utilisation theory (Beyer and Trice, 1982), utilisation of PM is framed as consisting of two stages: adoption and implementation. Those three groups of contingency factors are hypothesised to affect the two stages of utilisation. This study found a model of PM utilisation which is different from that in the developed countries. The results indicate that there are different factors affecting PM adoption and PM implementation. In general, this study clarifies that PM utilisation in local governments are regulatory driven. PM adoption is driven only by regulatory factors, i.e. regulation on PM and mandated performance auditing, which is also regulatory based. On the other hand, PM implementation is directly influenced by goal orientation and top management commitment to utilising PM. This finding magnifies the central role of RBM in the implementation of PM. Goal orientation mediates the influence of PM regulation, mandated performance audit, decision making authority, and the availability of resources to PM implementation. Similarly, management commitment also mediates the influence of PM regulation, regulation on procurement, mandated performance audit, decision making authority, parliament support, and the availability of resources to PM implementation. It is also shown that the implementation of PM enhances accountability. While qualitative analysis indicate that compliance with regulations merely appeared to producing performance reports, the implementation of PM emerged to be superficial, indicating that the PM is 'decoupled' from the essential goal of local governments. Finally, this study concludes by discussing its theoretical and practical implications and proposing several recommendations for future research.

Public Sector Performance Measurement in Less Developed Countries

Author : Ni Putu Sri Harta Mimba
Publisher :
ISBN 13 : 9789036747240
Total Pages : 170 pages
Book Rating : 4.7/5 (472 download)

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Book Synopsis Public Sector Performance Measurement in Less Developed Countries by : Ni Putu Sri Harta Mimba

Download or read book Public Sector Performance Measurement in Less Developed Countries written by Ni Putu Sri Harta Mimba and published by . This book was released on 2011 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Performance Management in the Public Sector

Author : Wouter Van Dooren
Publisher : Routledge
ISBN 13 : 1134197020
Total Pages : 209 pages
Book Rating : 4.1/5 (341 download)

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Book Synopsis Performance Management in the Public Sector by : Wouter Van Dooren

Download or read book Performance Management in the Public Sector written by Wouter Van Dooren and published by Routledge. This book was released on 2010-06-10 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tackling the key topics of reform and modernization, this important new book systematically examines performance in public management systems. The authors present this seminal subject in an informative and accessible manner, tackling some of the most important themes. Performance Management in the Public Sector takes as its point of departure a broad definition of performance to redefine major and basic mechanisms in public administration, both theoretically and in practice. The book: situates performance in some of the current public management debates; discusses the many definitions of ‘performance’ and how it has become one of the contested agendas of public management; examines measurement, incorporation and use of performance information; and explores the challenges and future directions of performance management. A must-read for any student or practitioner of public management, this core text will prove invaluable to anyone wanting to improve their understanding of performance management in the public sector.

Public Sector Reform and Performance Management in Developed Economies

Author : Zahirul Hoque
Publisher : Routledge
ISBN 13 : 1000349020
Total Pages : 330 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Public Sector Reform and Performance Management in Developed Economies by : Zahirul Hoque

Download or read book Public Sector Reform and Performance Management in Developed Economies written by Zahirul Hoque and published by Routledge. This book was released on 2021-02-22 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.

The Role of Performance Based Budgeting in the Indonesian Public Sector

Author : Andy Dwi Bayu Bawono
Publisher :
ISBN 13 :
Total Pages : 246 pages
Book Rating : 4.:/5 (966 download)

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Book Synopsis The Role of Performance Based Budgeting in the Indonesian Public Sector by : Andy Dwi Bayu Bawono

Download or read book The Role of Performance Based Budgeting in the Indonesian Public Sector written by Andy Dwi Bayu Bawono and published by . This book was released on 2016 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: In practical terms, the Indonesian experience of PBB implementation has lessons for other developing countries who are adopting or intend to adopt and implement PBB.

Budgeting for Success

Author : Kevan Joey
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.8/5 (689 download)

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Book Synopsis Budgeting for Success by : Kevan Joey

Download or read book Budgeting for Success written by Kevan Joey and published by . This book was released on 2023-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

ICBAE 2020

Author : Bima Cinintya Pratama
Publisher : European Alliance for Innovation
ISBN 13 : 1631902660
Total Pages : 1039 pages
Book Rating : 4.6/5 (319 download)

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Book Synopsis ICBAE 2020 by : Bima Cinintya Pratama

Download or read book ICBAE 2020 written by Bima Cinintya Pratama and published by European Alliance for Innovation. This book was released on 2020-10-15 with total page 1039 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2nd International Conference of Business, Accounting, and Economics (ICBAE) 2020 continued the agenda to bring together researcher, academics, experts and professionals in examining selected theme by applying multidisciplinary approaches. This conference is the second intentional conference held by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto and it is a bi-annual agenda of this faculty. In 2020, this event will be held in 5-6 August at Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto. The theme of the 2nd ICBAE UMP 2020 is “Economics Strength, Entrepreneurship, and Hospitality for Infinite Creativity Towards Sustainable Development Goals (SDGs)”. It is expected that this event may offer contribution for both academics and practitioners to conduct researches related with Business, Accounting, and Economics Related Studies. Each contributed paper was refereed before being accepted for publication. The double-blind peer reviewed was used in the paper selection.

Public Service Performance

Author : George A. Boyne
Publisher : Cambridge University Press
ISBN 13 : 1139460455
Total Pages : 312 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis Public Service Performance by : George A. Boyne

Download or read book Public Service Performance written by George A. Boyne and published by Cambridge University Press. This book was released on 2006-11-23 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The performance of governments around the globe is constantly in the spotlight, whether as a celebration or indictment of their activities. Providing evidence on strategies to improve the performance of public agencies is therefore essential to the practice of public management. Originally published in 2006, this important contribution to the debate explores issues of measurement, research methodology, and management influences on performance. It focuses on three key questions: what approaches should be adopted to measure the performance of public agencies? What aspects of management influence the performance of public agencies? As the world globalizes, what are the key international issues in performance measurement and management? In examining these questions, the contributors debate both methodological and technical issues regarding the measurement of performance in public organizations, and provide empirical analyses of the determinants of performance. The book concludes with groundbreaking work on the international dimensions of these issues.

Measuring the Performance of Public Services

Author : Michael Pidd
Publisher : Cambridge University Press
ISBN 13 : 110737801X
Total Pages : pages
Book Rating : 4.1/5 (73 download)

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Book Synopsis Measuring the Performance of Public Services by : Michael Pidd

Download or read book Measuring the Performance of Public Services written by Michael Pidd and published by Cambridge University Press. This book was released on 2012-02-02 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Measuring the performance of public agencies and programmes is essential to ensure that citizens enjoy quality services and that governments can be sure that taxpayers receive value for money. As such, good performance measurement is a crucial component of improvement and planning, monitoring and control, comparison and benchmarking and also ensures democratic accountability. This book shows how the principles, uses and practice of performance measurement for public services differ from those in for-profit organisations, being based on the need to add public value rather than profit. It describes methods and approaches for measuring performance through time, for constructing and using scorecards, composite indicators, the use of league tables and rankings and argues that data-envelopment analysis is a useful tool when thinking about performance. This demonstrates the importance of allowing for the multidimensional nature of performance, as well as the need to base measurement on a sound technical footing.

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’

Author : Kelum Jayasinghe
Publisher : Emerald Group Publishing
ISBN 13 : 1784416614
Total Pages : 239 pages
Book Rating : 4.7/5 (844 download)

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Book Synopsis The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ by : Kelum Jayasinghe

Download or read book The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ written by Kelum Jayasinghe and published by Emerald Group Publishing. This book was released on 2015-10-16 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

The Use of Performance Measurement Information in the Tanzanian Public Sector

Author : Dr. Andrew Sulle
Publisher :
ISBN 13 :
Total Pages : 10 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Use of Performance Measurement Information in the Tanzanian Public Sector by : Dr. Andrew Sulle

Download or read book The Use of Performance Measurement Information in the Tanzanian Public Sector written by Dr. Andrew Sulle and published by . This book was released on 2016 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the use of performance measurement information in the Tanzanian public sector by focusing on one public organization; the National Housing Corporation (NHC). In most countries, public organizations are now engaged in producing performance measurement information and our aim in this paper was to understand how performance information is used, for what purpose and by whom. Addressing these questions is important if we want to understand the implications of the introduction of performance management system in public organizations. Our main findings indicate that public organizations are still struggling to implement performance measurement system and that performance measurement information are somehow being used by many important actors, including and the NHC itself. The information is used for various reasons including for the purpose of improving the agency's internal operation. In the context of this study, we can therefore say that performance measurement will continue to be part and parcel of most public organizations' management.

Risk Management and Organisational Performance in the Indonesian Public Sector

Author : Tio Novita Efriani
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (134 download)

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Book Synopsis Risk Management and Organisational Performance in the Indonesian Public Sector by : Tio Novita Efriani

Download or read book Risk Management and Organisational Performance in the Indonesian Public Sector written by Tio Novita Efriani and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Minority Stages

Author : Josh Stenberg
Publisher : University of Hawaii Press
ISBN 13 : 0824880277
Total Pages : 281 pages
Book Rating : 4.8/5 (248 download)

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Book Synopsis Minority Stages by : Josh Stenberg

Download or read book Minority Stages written by Josh Stenberg and published by University of Hawaii Press. This book was released on 2019-08-31 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Minority Stages: Sino-Indonesian Performance and Public Display offers intriguing new perspectives on historical and contemporary Sino-Indonesian performance. For the first time in a major study, this community’s diverse performance practices are brought together as a family of genres. Combining fieldwork with evidence from Indonesian, Chinese, and Dutch primary and secondary sources, Josh Stenberg takes a close look at Chinese Indonesian self-representation, covering genres from the Dutch colonial period to the present day. From glove puppets of Chinese origin in East Java and Hakka religious processions in West Kalimantan, to wartime political theatre on Sumatra and contemporary Sino-Sundanese choirs and dance groups in Bandung, this book takes readers on a tour of hybrid and diverse expressions of identity, tracing the stories and strategies of minority self-representation over time. Each performance form is placed in its social and historical context, highlighting how Sino-Indonesian groups and individuals have represented themselves locally and nationally to the archipelago’s majority population as well as to Indonesian state power. In the last twenty years, the long political suppression of manifestations of Chinese culture in Indonesia has lifted, and a wealth of evidence now coming to light shows how Sino-Indonesians have long been an integral part of Indonesian culture, including the performing arts. Valorizing that contribution challenges essentialist readings of ethnicity or minority, complicates the profile of a group that is often considered solely in socioeconomic terms, and enriches the understanding of Indonesian culture, Southeast Asian Chinese identities, and transnational cultural exchanges. Minority Stages helps counter the dangerous either/or thinking that is a mainstay of ethnic essentialism in general and of Chinese and Indonesian nationalisms in particular, by showing the fluidity and adaptability of Sino-Indonesian identity as expressed in performance and public display.

Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?

Author : Akhmad Solikin
Publisher : Routledge
ISBN 13 : 1000194728
Total Pages : 464 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? by : Akhmad Solikin

Download or read book Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? written by Akhmad Solikin and published by Routledge. This book was released on 2020-08-07 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Industrial Revolution 4.0 will not only cause job losses, but will also create new workspaces that may not exist today. It also needs to be considered by accountants in government because the processes of budget planning, budget execution, and financial reporting have used a large number of information systems. In the era of the Industrial Revolution 4.0, the changes will be faster, marked by the emergence of such systems as supercomputers, smart robots, cloud computing, big data systems, genetic engineering and the development of neurotechnology that allows humans to optimize brain function further. Industrial Revolution 4.0 will disrupt the accounting profession. This proceedings provides selected papers/research on government accounting, accountability and integrity public sector accounting, financial accounting, accounting information system, auditing and assurance, corporate sustainability, forensic and management accounting, public and corporate finance, taxation and customs, open innovation in public sector accounting. The proceedings provide details beyond what is possible to be included in an oral presentation and constitute a concise but timely medium for the dissemination of recent research results. It will be invaluable to professionals and academics in the field of accounting, finance and the public sector to get an understanding of recent research.

The Use of Performance Measurement Systems in the Public Sector

Author : Roland F. Spekle
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis The Use of Performance Measurement Systems in the Public Sector by : Roland F. Spekle

Download or read book The Use of Performance Measurement Systems in the Public Sector written by Roland F. Spekle and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We study the use of performance measurement systems in the public sector. We hypothesize that the way in which these systems are being used affects organizational performance, and that these performance effects depend on contractibility. Contractibility encompasses clarity of goals, the ability to select undistorted performance metrics, and the degree to which managers know and control the transformation process. We expect that public sector organizations that use their performance measurement systems in ways that match the characteristics of their activities outperform those that fail to achieve such fit. We test our hypotheses using survey data from 101 public sector organizations. Our findings indicate that contractibility moderates the relationship between the incentive-oriented use of the performance measurement system and performance. Using the performance measurement system for incentive purposes negatively influences organizational performance, but this effect is less severe when contractibility is high. We also find that an exploratory use of the performance measurement system tends to enhance performance; this positive effect is independent of the level of contractibility. The effectiveness of the introduction of performance measurement systems in public sector organizations thus depends both on contractibility and on how the system is being used by managers. These findings have important implications, both for practice and for public policy.

Readiness for Change

Author : Meliyanti
Publisher :
ISBN 13 :
Total Pages : 282 pages
Book Rating : 4.:/5 (932 download)

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Book Synopsis Readiness for Change by : Meliyanti

Download or read book Readiness for Change written by Meliyanti and published by . This book was released on 2015 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: "This thesis considers the implementation of performance management into the Indonesian Ministry of National Education (MoNE). To date individual performance management has not been optimally implemented in the public sector in Indonesia and so this study focuses on whether MoNE is ready for a change in performance management. The aim of the study is to investigate the readiness of change of the employees (both line managers and employees) for the proposed performance management system."