scholarly journals THE EFFECT OF PERFORMANCE MEASUREMENT SYSTEMIMPLEMENTATION ON THE JAMBI LOCAL GOVERNMENT PERFORMANCE

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 171-192
Author(s):  
Muhammad Gowon ◽  
Fortunasari Fortunasari ◽  
Yusnaini Yusnaini
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Measurement System ◽  
Partial Least Square ◽  
Provincial Government ◽  
Equation Modeling ◽  
Performance Measurement System ◽  
Legislative Council ◽  
Performance Accountability ◽  
Positive Effect

The purpose of this study is to investigate the effect of the implementation factors of Performance Measurement System (PMS) on government institution to the organizational performance of the Regional Device Work Unit (RDWU). Implementation, use and accountability are the stages of activity undertaken in the design of performance measurement systems. While the performance of the organization is the achievement of management as measured from the level of achievement of the program plan determined by the realization of the program that has been determined. Performance is measured by using a financial and non-financial approach whose data comes from the financial bureau and the regional organization bureau of Jambi province. The respondents of this study are 52 civil servants who are mostly part of the program staff. The type of data used is primary and secondary data from over 50 RDWU Jambi. This study is based on Quantitative Method of Structural Equation Modeling method using Partial Least Square (WarpPLS 6.00) analysis to test the hypothesis built. There is evidence that management commitment and leadership style have a significant positive effect on the use of PMS information. Legislative Council Authority and Supervision of Supreme Audit Board (SAB) also have a significant effect on performance accountability. This research has theoretical implication that institutional isomorphism occurs in everyday practice in the field and it plays an important role in the implementation process of performance measurement and accountability system in the public sector, especially in government of Jambi province. From the policy-making perspective, this research can be considered by the central government, legislative council and SAB that internal and external performance measurement system has a positive effect on the use of PMS and performance accountability in the provincial government of Jambi.

scholarly journals THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT

2021 ◽  
Vol 11 (2) ◽  
pp. 93-104
Author(s):  
Muhammad Gowon ◽  
Yuliusman Yuliusman ◽  
Fortunasari Fortunasari
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Secondary Data ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Performance Measurement System ◽  
Performance Accountability ◽  
The Republic

Performance Measurement System (PMS) including Performance Accountability is the obligation of every institution to be implemented accurately and measurably. Government AgencAy Performance Accountability System (SAKIP) which has been regulated in PP no. 29 of 2014 contains regulations of the President of the Republic of Indonesia regarding general regulations for the implementation of SAKIP. The purpose of this study was to determine the effect of the PMS factors on the implementation of SAKIP in the Jambi provincial government by connecting the 5 factors of the PMS and the implementation of SAKIP that influenced them. Specifically, the objects or parts of local government organizations that can explain this problem are the existing agencies, agencies and bureaus or regional apparatus organizations that are under the auspices of the provincial government. The research method used is descriptive quantitative. The warp Partial Least Square (warpPLS) program is a variance-based data processing program created to solve the problems caused by covariance-based SEM. This study hypothesizes the influence of the PMS factors on the implementation of SAKIP. The activities carried out began with submitting proposals to the Jambi provincial government, which then sought data directly or through third parties. Students as enumerators are used to search for data in the field. Primary data used comes from provincial government officials, while secondary data is obtained using the services of parties who are not directly involved with Jambi provincial government policies. The research was conducted by directly observing the Jambi governor's office and was also carried out using only information technology via the internet network. So that the information obtained does come from data sources that are truly valid, reliable and trustworthy.

scholarly journals PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF DAN PEMBERDAYAAN PSIKOLOGIS TERHADAP KOMITMEN ORGANISASI

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Hidayatul Khusnah ◽  
Riyan Sisiawan Putra
Keyword(s):  
Organizational Commitment ◽  
Performance Measurement ◽  
Measurement System ◽  
Psychological Empowerment ◽  
Management Control ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Performance Measurement System ◽  
Comprehensive Performance

A comprehensive performance measurement system is part of the management control function. Overall activities undertaken by employees in strategic planning, budgeting, implementation, and performance evaluation are influenced by the management. This study aims to examine the effect of a comprehensive performance measurement system on psychological empowerment and organizational commitment, as well as the effect of psychological empowerment on organizational commitment at Unusa. Hypothesis testing in this study using Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 3.0 software. The results of this study indicate that a comprehensive performance measurement system positively affects the psychological empowerment and organizational commitment. The latest findings of psychological empowerment have a positive effect on organizational commitment.

scholarly journals FACTORS INFLUENCING THE SUCCESS OF PERFORMANCE MEASUREMENT: EVIDENCE FROM LOCAL GOVERNMENT

2015 ◽  
Vol 30 (1) ◽  
pp. 56
Author(s):  
Herlina Primarisanti ◽  
Rusdi Akbar
Keyword(s):  
Mixed Methods ◽  
Performance Measurement ◽  
Institutional Theory ◽  
Influencing Factors ◽  
Measurement System ◽  
Partial Least Square ◽  
Performance Measurement System ◽  
Performance Information ◽  
Performance Accountability ◽  
Special District

There were only a few government institutions in Indonesia capable of preparing good accountability reports. Based on the survey conducted in the Special District of Yogyakarta, the study aimed to empirically examine the influencing factors in the development of the measure-ment system of performance, performance accountability and the use of performance informa-tion. Additionally, it also tried to interpret and to explain empirical evidence in the perspective of the institutional theory. The institutional theory was used to find out the extent to which the development of the measurement system of the performance, the performance accountability and the use of the performance information was influenced because of the presence of coercive, mimetic and normative isomorphism phenomena. The study used mixed methods that combined quantitative and qualitative study approaches simultaneously and a sequential explanatory strategy. It used Partial Least Square (PLS) analysis to test the hypotheses. It gave evidence that training, incentives and authority in decision making had significant impacts on the development of the measurement of the performance, the performance accountability and the use of the performance information. It contributed to the understanding of the influencing factors of the development of the measurement system of the performance, the performance accountability and the use of the performance information in order to improve the measurement system of the performance of government institutions.Keywords: performance measurement system, performance accountability, the used of performance information and mixed methods.

scholarly journals THE RELATIONSHIP BETWEEN THE USE OF A PERFORMANCE MEASUREMENT SYSTEM, ORGANIZATIONAL FACTORS, ACCOUNTABILITY, AND THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS

2016 ◽  
Vol 31 (1) ◽  
pp. 1 ◽  
Author(s):  
Muhammad Ahyaruddin ◽  
Rusdi Akbar
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Organizational Performance ◽  
Measurement System ◽  
Positive Association ◽  
Organizational Factors ◽  
Performance Measurement System ◽  
Management Commitment ◽  
Public Sector Organizations ◽  
A Performance

This research studies the accountability and performance of public sector organizations. It provides empirical evidence about the relationship between the use of a performance measurement system and the organizational factors of accountability and organizational performance. We investigate the three roles of a performance measurement system (its operational use, incentive use, and exploratory use), and three organizational factors (contractibility, the legislative mandate, and management commitment). A mixed method approach with squential explanatory design was used to answer the research question. The hyphoteses testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). Our findings were based on survey data from 137 SKPD officers in the local government of Yogyakarta Province, and showed that management commitment had a positive association with accountability and organizational performance. We also found a positive association between the legislative mandate and accountability. However, this research did not find any significant association among the three roles of the performance measurement system with accountability and organizational performance. Based on the institutional theory, our findings show substantial contributions by the institutional isomorphism, which was used in an appropriate manner to explain the context of public sector organizations, especially in the local government of Yogyakarta Province.Keywords: the use of performance measurement system, organizational factors, accountability, mixed method

The Impact of Strategic Performance Measurement System on Organizational Performance in Saudi Universities

2013 ◽  
Vol 1 (2) ◽  
pp. 64-71
Author(s):  
Naser Zouri ◽  
Zahra Abdolkarimi ◽  
Seyed A. Payambarpour
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Enterprise Resource Planning ◽  
Measurement System ◽  
Resource Planning ◽  
Planning System ◽  
Performance Measurement System ◽  
Strategic Performance ◽  
The Impact

Objective- The aim of the study is to enhance the mechanism of strategic performance measurement system goals base of four research questions: (i) to what association between the MCS and enterprise resource planning system (ERPS) intention to strategy performance management system (SPMS)? (ii) To what association between the performance management system (PMS) and ERPS intention to SPMS? (iii) To what relationship between the resource–based view/capabilities and ERPS intention to SPMS? (iv)To do comprehensiveness of organizational performance factors affected on ERPS intention to SPMS? Methodology/Technique A survey questionnaire was used to collect the data in Madinah, Reyaz, and Jeddah. Data was collected during the last section of 2013 of which 160 successful questionnaires were gathered for further analysis. Findings The result shows the impact of evaluation SPMS to solve the market place error and also ability of executives' level of management to solve the behaviours issue in business organization. Novelty - The significance of study contribute executive branch in Saudi universities for the safety of strategic performance measurement system implementation to be modified or changed, taking into account the financial metrics and non-financial when designing a control system. Type of Paper Empirical paper Keywords: , Strategic performance measurement system, Enterprise resource planning system, Strategic management category, Market place error.

scholarly journals Efek Strategi Managerial Pada Kinerja Entitas Usaha Berskala Mikro

2020 ◽  
Vol 30 (3) ◽  
pp. 773
Author(s):  
Ratna Septiyanti
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Good Governance ◽  
Practical Implication ◽  
Governance Structure ◽  
Performance Measurement System ◽  
Empirical Theory ◽  
Managerial Strategy ◽  
Negative Effect ◽  
Positive Effect

The research empirically examines the effect of managerial strategy on Indonesian micro entities’ performance. The sample consists of 2,527 micro entities at Bandar Lampung city in Indonesia. The result shows that strategy of individually-managed has negative effect on micro entities’ performance. The partnership strategy has a positive effect on its performance, both in enterpreneur and financial partnership. These empirical results indicate that the implementation of good governance on micro entities could increase its performance. The practical implication of this research is as an underlying empirical theory in designing performance measurement system for micro entities. Micro entities should be designed in an agency partnership form to increase its performance.  The policy implication is due to a better lending regulation support. Keywords: Performance Measurement System; Good Governance; Structure; Strategy.

Performance measurement effects on organizational responses to threats

2015 ◽  
Vol 19 (1) ◽  
pp. 24-32 ◽  
Author(s):  
George Huber
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Measurement System ◽  
Management System ◽  
Organization Design ◽  
Performance Measurement System ◽  
Performance Management System ◽  
Content Type ◽  
Management Literature

Purpose – The purpose of this paper is to explain how an organization’s performance measurement system can influence the appropriateness of an organization’s responses to threats. Design/methodology/approach – Inductive and deductive reasoning, drawing on major theories and on empirical findings in the management literature. Findings – An organization’s performance measurement system can influence the effectiveness of the organization’s detections of threats and the appropriateness of the organization’s responses to threats and, in these ways, contribute to the organization’s robustness and sustainability. Practical implications – Formation of an appropriate performance management system can prove critical to both detection of and responses to organizational threats. As such, an organizational performance management system can contribute to organizational robustness and sustainability. Originality/value – The idea, that an organization’s performance measurement system can influence the effectiveness of the organization’s detections of threats and the appropriateness of the organization’s responses to threats, is not articulated in the management literature. Thus, the research reported here is original and would seem to have value to the research community, the organization design community (as an organization’s control systems are an important component of its architecture), and the management community.

scholarly journals Organizational Performance Measurement: A Study in a Pubic University Hospital

2018 ◽  
Vol 17 (1) ◽  
pp. 112-129
Author(s):  
Joice Chiareto ◽  
Hamilton Luiz Corrêa ◽  
Júlio Araújo Carneiro da Cunha
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Measurement System ◽  
Single Case ◽  
Strategic Decision ◽  
University Hospital ◽  
Performance Measurement System ◽  
Daily Routine ◽  
Organizational Goals ◽  
And Control

This study aim to evaluate the organizational prerformance measurement system from a university hospital daily routine. To achieve the objectives of this research, the methodology of single case study was used, and as data sources an interview with the manager responsible for performance evaluation and documentary research. The results demonstrated that the performance measurement system had a lot of characteristics foreseen by the academic literature, challenges still may arise. Although the existence of direct relationship between performance measurement results with the financial results along with the high of involvement of senior management and departments of the institution with the performance measurement activities, some challenges were identified. The main one is related to the misalignment between the selection and categorization of some indicators and the organizational goals. Such disalignment may be caused by the existence of punctual feedback instead of global ones, priority focus on control and not in establishing goals, and priority approach for the measurement system usage in legitimacy and control and not in the strategic decision making.

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