Abstract
This study aims to determine the effect of organizational factors, namely decision-making authority, organizational objectives and targets, incentives and technical knowledge on performance measurement. The research sample is the Regional Apparatus of the City of East Jakarta Administration's Head of Subdivision and Planning Staff. The sampling technique uses the census sampling method. The data analysis method uses Structural Equation Modeling (SEM) using the Smart Partial Least Square application version 3.0. The findings reveal that technical knowledge has a considerable impact on performance measurement. Meanwhile, decision-making authority, organizational objectives and targets, and incentives have no significant effect on performance measurement. The findings of this study have implications for local governments to always maintain a code of ethics according to the standards for the preparation of LAKIP in order to realize effectiveness and efficiency so that government performance in the future can improve.
Highlights
The reform of state finances triggered by the economic crisis in 1998 required bureaucratic reform, marked by the issuance of TAP MPR No XI/1998 concerning the Implementation of a State that is clean and free from KKN
The United Nations Development Program (UNDP) argues that accountability is an assessment of a process of implementing organizational activities/performance that must be accounted for whether it has been carried out according to agreed rules and standards
After a series of tests, decision-making authority, organizational objectives and targets, and incentives were discovered to have no meaningful impact on performance measurement
Summary
The reform of state finances triggered by the economic crisis in 1998 required bureaucratic reform, marked by the issuance of TAP MPR No XI/1998 concerning the Implementation of a State that is clean and free from KKN. As well as an input for organizational leaders in improving organizational performance in the future. This instruction is supported by the issuance of Publication Decree of the Head of State Administration Agency (LAN) Number 239/IX/6/8/2003 regarding Guidelines for Preparation of Government Performance Accountability Reports. As a measure of government accountability to the public, the Government Agencies Performance Report (LAPKIN) offers information on the attainment of policy implementation results. Local government institutions or agencies are responsible for providing reports to the government above, namely the Ministry of Administrative Reform and Bureaucratic Reform (vertical accountability) and to the public (horizontal accountability) through the DPRD (Mardiasmo, 2004). The results of the evaluation of the Government Agency Performance Accountability System (SAKIP) at the district/city level show that the average evaluation of SAKIP in 2018 was 56.53% and in 2019 it was 58.85%
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