Abstract
This research aimed to measure the influence of internal control and organizational culture in managerial performance. Data were obtained through questionnaires with sample of 46 from 84 SKPD in Banyumas Regency using purposive sampling technique. Data processing used is multiple linear regressions. The results showed that internal control and organizational culture simultaniously had a significant effect to managerial performance of government. Partially, internal control had significant effect while organizational culture had no significant effect on managerial performance of government. The implementation of internal control and organizational culture was good. Achievement of good managerial performance required good internal control to provide reasonable assurance on the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, security of state assets and compliance with laws and regulations. Organizational culture became another factor that could improve managerial performance through fundamental values and passion in managing the organization.
Highlights
Performance is the result of work achieved by employees in carrying out the tasks and jobs that come from the organization
The application of organizational culture was expected to create attitudes, behaviors, and work environments that support the achievement of the motto of Banyumas SATRIA, meaning able to improve the spirit and work productivity, and able to improve the quality of public service of Banyumas Regency government apparatus
Based on the simultaneous test result, internal control and organizational culture simultaneously have a significant influence on managerial performance of government
Summary
Performance is the result of work achieved by employees in carrying out the tasks and jobs that come from the organization. 60 confirmed by the 2010 Regent Regulation No 64 stated that the internal control system is an integral process in actions and activities undertaken continuously by the leaders and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient activities, the reliability of reporting finance, security of state assets, compliance with laws and regulations. One very effective model in improving the quality of a company or organization is Malcolm Baldrige’s criteria for performance excellence; it has seven performance management criteria that are basically a number of questions about fundamental aspects of organizational management in the context of achieving superior performance. The seven criteria are: (1) Leadership, (2) Strategic planning, (3) Customer and public service, (4) Analysis measurement, (5) Application of science/knowledge in management, (6) Human resource empowerment, (7) Management process, and (8) Organizational result
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