Abstract
Understanding performance measurement in the public sector organization is very important in looking into the early performance of local governments. This is because having a good performance measurement model in place serves as part of the accountability to stakeholders (e.g., society as taxpayers). Choosing the right model of performance measurement will have an impact on the performance of the government. In this research, preliminary literature study conducted found that the model of performance measurement, which was used in Indonesia in the old order as well as the new order, was an old model (traditional). The traditional model tends to be input-oriented, causingthe model to be unfit or unsuitable with the current situation. In this concept paper, which also initially analyzing the contents of documents associated with Government Performance Accountability Report (LAKIP) for several years were reviewed and reveals that after the LAKIP model was applied in Indonesia, the local government performance which now focuses on the output level helps overcoming the disadvantages of the previous models in place.
Highlights
IntroductionIndonesia has gone through three reigns in terms of government administrative, namely the old order, the new order, and the reformation eras
Indonesia is a republic, which was officially independent on 17 August 1945
This study reviewed the work of others on performance measurement models as well as in Indonesia
Summary
Indonesia has gone through three reigns in terms of government administrative, namely the old order, the new order, and the reformation eras. In the context of governance, the success of a central government or local government can be assessed from the ability of the governments to use the budget efficiently, effectively, and economically to achieve the desired goals (Govindarajan, 1984). In line with that, during the old order, the new order, and the reformation, the local government performance was assessed based on the government's ability to maximize the use of the budget to improve the quality of public services. Every year the central and local governments are required to account for and report on the use of resources, both financial and non-financial resources as a way of executing the accountability process and ensuring that public funds were used according to what was intended for. The report serves asevidence of accountability and transparency to all government stakeholders, especially the public as the taxpayers (Mulyadi, 2000)
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