Performance Of Government Agencies Research Articles

VALUASI PERUSAHAAN BERDASARKAN DATA KEUANGAN DAN NON KEUANGAN (STUDI KASUS PADA PT. BERITA BALI MEDIA)

The role of Information and Communication Technology in supporting operational and managerial systems in government agencies today is felt to be increasingly important. With the significant developments in this field, it has led to various fundamental changes in all aspects, where information has become a very valuable and decisive commodity to achieve the success of running a government in a comprehensive sense. The era of globalization, advances in Information and Communication Technology (ICT) and efforts to improve the performance of government agencies have encouraged the transformation of Government towards e-Government. The transformation of the manual governance work process system into an electronic-based work system is carried out through the use of ICT. Utilization of ICT includes activities related to data processing, information management, management systems and electronic work processes. Thus, to realize this transformation, it is necessary to develop e-Government. And now the implementation of e-Government has been implemented in almost all countries so that it has the opportunity to accelerate economic growth, increase people's welfare dramatically, and strengthen good governance practices. While utilization and development related to the use of information and communication technology in e-Development. E-Development has interrelated elements including e-Leadership along with institutional policies and arrangements, information and communication infrastructure, e-Government, e-Society and the supporting ICT industry. Efforts to develop e-Development have been made, although limited to only a few fields. The development of e-Development has received support from related government agencies such as DEPKOMINFO, the Ministry of Research and Technology and the Agency for the Assessment and Application of Technology.

The Effect of Organizational Factors on Performance Measurement in Indonesia Local Governments

Purpose: This research begins with a problem dealing with the inability of many local governments in Indonesia to compile a Government Agency Performance Accountability Report or LAKIP. The problem transpires because many local governments have not been able to measure performance using applicable standards. This research aims to find out the local government's efforts to measure performance according to the organizational factors of local government in Indonesia. Approach/Methodology/Design: Data collection in this study was based on the structured questionnaire sent to 44 respondents who have been the Head of the Planning Subdivision that has compiled LAKIP in Bekasi city, Indonesia. The sampling methodology used in this study is a census method. The hypothesis testing is based on the Structural Equation Modelling by SmartPLS. Findings: The results indicate that the resources have a significant positive relationship with the local government performance measurement. Meanwhile, technical knowledge and management commitment do not have a significant relationship with the local government performance measurement. Practical Implications: The findings imply to the local government expected to maintain the principles of behavior and ethics by existing standards to carry out the preparation of LAKIP and provide a picture for the local government in measuring performance based on organizational factors. Originality/Value: The study originally examines the effect of resources with the local government performance measurement.

Performance Measurement of Local Government in Indonesia: A Conceptual Study

This study begins with the problem of the many Indonesia’s local governments that have not been able to compile a Government Agency Performance Accountability Report or LAKIP. This is because there are still many local governments that have not been able to measure performance with applicable standards. And therefore, many local governments still get poor grades in preparing their LAKIP. This due to several factors such as the commitment of management which is still questionable, the lack resources used to measure performance and so forth. This study aims to find out how far have local government efforts are taken to measure performance according to organizational factors of local government in Indonesia specifically in Bekasi. Through the institutional theory, this study has three objectives, to find out the effects of technical knowledge, management commitment, and resources on performance measurement. Therefore, this study contributes to provide a picture for the local government in measuring performance based on organizational factors.

PENGARUH ANGGARAN BERBASIS KINERJA DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA INSTANSI PEMERINTAH PADA KANTOR DINAS PEMERINTAH KABUPATEN BADUNG

The purpose of this study was to determine the effect of performance-based budgeting and regional financial accounting systems on the performance of government agencies in government offices in Badung Regency. The population used in this study were all employees working in the Badung Regency Office as many as 1089 people. Determination of the sample using purposive sampling to obtain 102 people as samples. After testing the instrument and testing the classic assumptions, then the data analysis is performed using multiple linear regression analysis, determination, t test, and F test. The analysis showed that the effect of performance-based budgeting on the performance of government agencies obtained a regression coefficient of 0.133, tcount value of 2.291 and t test significance value of 0.024 <0.05, so that H1 was accepted, it can be concluded that performance-based budgeting has a positive and significant effect on the performance of government agencies in the Badung Regency Government Office. The influence of the regional financial accounting system on the performance of government agencies obtained a regression coefficient of 0.698, tcount of 14.181 and t test significance value of 0.000 <0.05, so H2 is accepted, it can be concluded that the regional financial accounting system has a positive and significant effect on agency performance government at the Badung Regency Government Office.

Pengaruh Penerapan Akuntabilitas Keuangan, Pemanfaatan Teknologi Informasi, Kompetensi Aparatur Pemerintah Dan Ketaatan Peraturan Perundangan Terhadap Kinerja Instansi Pemerintah (Good Governance) Pada Organisasi Perangkat Daerah Kabupaten Bengkalis

This research aims to examine the effect of the application of financial accountability, utilization of information technology, the competence of government officials and compliance with laws and regulations on the performance of government agencies (good governance) partially and simultaneously in the organization of Bengkalis Regency. This research is a survey research with 160 respondents using a saturated sample method. The number of questionnaires returned was able to be processed as many as 130 respondents. This research uses multiple linear regression analysis models. The results of this research indicate that partially and simultaneously financial accountability, utilization of information technology, the competence of local government officials and obedience of laws and regulations have a significant effect on the performance of government agencies (good governance) in Bengkalis Regency regional apparatus organizations.

Akuntabilitas Keuangan Daerah Ditinjau dari Pengendalian Intern dan Kompetensi Aparatur serta Dampaknya terhadap Akuntabilitas Kinerja Instansi Pemerintah

<p>The purpose of this study was to analyze the effect of internal control and government employee competencies on regional financial accountability, and its impact on the accountability of the performance of government agencies in the city of Jambi. The type of data used is primary and secondary data. Population and sample are all government units (SKPD) in Jambi City which have government performance accountability report (LAKIP) value. Data were analyzed using path analysis. The results showed that Internal Control and Government Employee Competence significantly influence Regional Financial Accountability. Furthermore, Internal Control has a greater indirect effect when compared to the direct effect on the Accountability of Government Units Performance. While Employee Competence has a greater direct effect when compared to the indirect effect on the Accountability of Government Institution Performance.</p>

Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun

This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.

Trust, Collaboration, and Policy Attitudes in the Public Sector

This paper examines new data on public sector employees from eighteen Latin American countries to shed light on the role of trust in the performance of government agencies. We developed an original survey taken during the first wave of the coronavirus pandemic that includes randomized experiments with pandemic-related treatments. We document that individual-level trust in coworkers, other public employees, and citizens is positively related to performance-enhancing behaviors, such as cooperation and information sharing, and policy attitudes, such as openness to technological innovations in public service delivery. Trust is more strongly linked to positive behaviors and attitudes in non-merit-based civil service systems. High-trust and low-trust respondents report different assessments of their main work constraints. Also, they draw different inferences and prefer different policy responses when exposed to data-based framing treatments about social distancing outcomes in their countries. Low-trust public employees are more likely to assign responsibility for a negative outcome to the government and to prefer stricter enforcement of social distancing.

Digitalization of the State: Traps and Perspectives

In contrast to the ‘digitization’ and transfer of ‘analog’ administrative procedures into the electronic interaction format, digital transformation involves substantial changes in public administration processes that affect all stages of the administrative cycle, as well as the functions and powers of public authorities. The purpose of these changes is to fundamentally improve management quality and the performance and efficiency of government agencies, and to achieve a higher level of elaboration of and substantiation for legislative, regulatory and project-based decision- making. An analysis of the Federal Project Digital Public Administration demonstrates that its system of goals, indicators and results does not always make it possible to assess the extent to which the final effects mentioned above can be achieved.

Peranan Kepemimpinan dalam Menerapkan Prinsip-Prinsip Good Governance di Instansi Pemerintahan Daerah

An attempt to embody a quality, government officials clean and authoritative; the government has set some rules that must be implemented by all the elements government officials who serves as the man of the country and the man of the community. The performance of government agencies in the spotlight from various parties, especially since the reform movement demanding structural change in various fields. In short, today is going on a change from a bad administration pattern at the formation of a good administration. An effort to reach the level of efficiency work organization there needs to be improving performance. There are some things owned by the administration in creating good, so as to be assessed as being successful, his leadership among other: intelligence maturity you, social relations motivation and encouragement, performed sikap-sikap, humanitarian relationship oriented, duty and authority honest and open, demokrastis, and administrative participate and responsible. As for the principles of good governance at least some of the things that must be upheld and performed, namely: accountability, transparency, openness certainty hukum-legalitas, insurance participation, partnership, decentralization professional and proportionate, effective and efficient, productivity and quality of work.

Kinerja Dinas Kependudukan dan Pencatatan Sipil Kabupaten Klungkung berdasarkan Metode Balance Scorecard

The purpose of this research to assess the performance of the Disdukcapil Klungkung using four prescriptive balance scorecard. This research used data from the government agency performance report (LKjIP) and the dissemination of questionnaires. The data analysis techniques in research in using descriptive analysis by analyzing the data of the four-perspective balance scorecard. The results of this study show results of financial performance based on value for money categorized reasonably well. The performance of the customer is assessed by the customers satisfaction index categorized as well because the community is satisfied with the service provided. The performance of the internal process is assessed by Service Cycle Efficiency (SCE) and the perspective of growth and learning assessed by the employee's productivity ratio is good.
 Keywords : Performance; Balance Scorecard; Prespective; Value For Money

Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan Terhadap Akuntabilitas Pemerintah Dan Komitmen Organisasi sebagai Variabel Moderating

The purpose of this study is to determine the effect of clarity of budget targets and reporting systems on village government performance accountability and organizational commitment as a moderating variable on village government. The data analysis method uses multiple linear regression models and residual tests for moderating variables. The results of this study indicate that simultaneous clarity of budget targets and reporting systems significantly influences the performance accountability of village government agencies. Partially, the reporting system has a significant positive effect on the accountability of the performance of village government agencies, while the variable clarity of budget targets does not affect the accountability of the performance of village government agencies in the West Sakra District, East Lombok Regency.
 Keywords : Budget Target Clarity; Reporting System; Organizational Commitment Performance Accountability Of Government Agencies.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI KASUS INSPEKTORAT KABUPATEN BENGKULU TENGAH)

This study aims to determine how much influence the Accrual Based Accounting, Internal Control Systems and Financial Statement Quality on the Accountability of Government Institution Performance, at the Central Bengkulu District Inspectorate.Based on the results and hypothesis testing that has been described, accrual-based accounting has a significant effect with the value of 0.714 on the accountability of government performance in the Central Bengkulu District Inspectorate. This shows that in the first hypothesis Accrual Based Accounting the hypothesis is accepted.
 The internal control system has a significant effect with a value of 0.801 on the accountability of government performance in the Central Bengkulu District Inspectorate. This shows that in the second hypothesis, the internal control system is accepted.
 The quality of financial statements has a significant effect with a value of 0.774 on the accountability of government performance in the Central Bengkulu Inspectorate, this shows in the third hypothesis The quality of the financial statements is accepted.
 So that it can be concluded that Accrual Based Accounting, Internal Control System and Quality of Financial Statements have a significant effect on the accountability of the performance of government agencies in the Central Bengkulu Inspectorate, with a value of 82% and the rest is influenced by other factors outside the X variable in this study.

Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintahan Dinas Kebudayaan, Pariwisata, Pemuda dan Olahraga Kabupaten Kubu Raya


 
 
 The purpose of this study was to find out about performance measurement in the Department of Culture, Tourism, Youth and Sports of Kubu Raya Regency. Performance measurement is carried out by the Government Agency Performance Accountability Report in accordance with Presidential Instruction No. 7 of 1999. Performance measurement is used as a basis for assessing failure program efficacy and execution and activities according to targets and objectives set in realizing the vision and mission of the Regency Government. The research method used in this research is descriptive method. Data obtained, then interpreted and analyzed, so that it can provide information that can be used to solve the problem at hand. The type of data used is secondary and primary data. The results of the study show performance for all existing targets and in accordance with the expected conditions. Suggestions the government needs to establish a standard reference in preparing reports.
 Keywords: Accountability, Agency Performance Accountability Report
 
 

PENERAPAN KONSEP BALANCED SCORECARD DALAM PENGUKURAN KINERJA INSTANSI PEMERINTAH PADA INSTITUT PEMERINTAHAN DALAM NEGERI

Performance in the public sector is multidimensional and comprehensive, so that the nature of output produced by the public sector is more intangible output, so to measure the performance of the public sector it is necessary to choose a comprehensive performance measurement technique that is the Balanced Scorecard.
 Research Objectives to describe the application of each Balanced Scorecard perspective in measuring agency performance. The research method used is descriptive qualitative method.
 IPDN is a public sector organization with a main focus on output that is "producing competent, character and personality cadres of government" which ultimately to serve and improve the welfare of the community. Thus the need for innovative development in implementing a comprehensive organizational performance measurement system that can be implemented by the work unit in measuring the performance of agencies as outlined in the Government Agency Performance Report.
 The concept of the Balanced Scorecard is integrated into the IPDN Strategic map and then mapped in the perspective mapping matrix, indicators, weights, and sources of measurement data, so that formulations for Organizational Performance Values ​​can be identified. The modification of the Balanced Scorecard method applied by IPDN agencies includes 4 (four) perspectives namely Customer & stakeholders perspective, Financial perspective, Internal business process perspective, and Learning and Growth perspective. Keywords: Balanced Scorecard, Strategic map, performance

Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Badung

The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measure it, namely budget planning (X1), implementation/implementation of the budget (X2), reporting/budget accountability (X3), and performance evaluation (X4). Method of determined sample in this study used purposive sampling technique, so that obtained a total sample of 100 people consisted of the Regional Government Budget Team. The data analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results showed that budget planning, implementation of budget accountability budgets, and simultaneous budget evaluations had a significant positive effect on the performance of government agencies in the Regional Work Unit of the Badung Regency.
 Keywords : Management; planning; implementation; reporting; accountability.

Errors in Public Management and Congressional Oversight

It is widely believed that “fire alarm” oversight (i.e., reactive oversight that responds to the complaints of interest groups) rather than “police patrol” oversight (i.e., precautionary congressional surveillance), better promotes the performance of government agencies by efficiently reducing bureaucratic moral hazard. However, fire alarm oversight can lead to bureaucrats being falsely accused by interest groups who provide biased information to members of Congress of failure to properly implement a policy, thereby causing an unnecessary administrative delay in public management. This article suggests a formal model that compares fire alarm and police patrol oversight and examines the development of congressional oversight mechanisms in the United States.

Bridging Social and Administrative Accountability in Enhancing Local Good Governance: Evidence From DIY, Indonesia

This study aims to criticize the correlation between administrative accountability and social accountability as well as its impact on the level of prosperity of DIY’s inhabitants. Since 2014 and until 2018, the DIY Provincial Government has obtained the best degree (Grade A) in its government agency performance report (LKJ). The aspects assessed by the Ministry of Administrative and Bureaucratic Reform in the performance of government agency performance accountability systems (SAKIP) include; performance planning, performance measurement, performance reporting, internal evaluation and achievement of organizational goals/performance. However, there is an irony to the predicate. Data for January 2018 show that poverty rates and the levels of economic inequality in DIY are still higher when they are compared to national achievements. Based on the data released by Bureau of National Statistics (BPS), DIY’s Gini ratio figure reached 0.440, while the national figure was 0.391 (BPS, 2018). They have shown a contradiction seeing as accountability for the performance of development is ranked highest, while in reality the poverty rate and the level of economic inequality in Yogyakarta are still quite high. There are unassessed aspects of the phenomenon that occurs in Jogja, namely aspects of social accountability. If the mechanism of social accountability can be captured properly, the contradiction above could then be visibly explained. This study uses qualitative ‘case studies’ research method. This study uses a desk study and interview as its data collection methods. Desk studies are carried out through secondary data tracking. Interviews were conducted with regional apparatus organizations (OPD) which acted as the leading sector in implementation of government accountability system (SAKIP), that is; local planning board (Bappeda), internal supervisory board (Inspektorat), and organizational bureau. From the research conducted, it is known that the mechanism provided by the government in order to oversee the implementation of development is not enough in contributing to social welfare improvement. This is because the mechanism relies heavily on administrative functions. The mechanism prepared by DIY Government does not sufficiently and effectively provide space for citizens’ participation. Space for participation provided is just a formality. Thus, any substantive accountability that provides a way of working administrative accountability and social accountability are yet to be seen.

Effectiveness of the performance of the blood management agency (bpbd) in treatment of post earthquake natural disaster in lombok province nusa tenggara barat.

This study uses a performance evaluation used by the West Nusa Tenggara Provincial Disaster Management Agency to measure organizational performance after an earthquake. The research method used in this study is that qualitative research carried out in the research conducted is descriptive research that discusses the analysis of events. The unit of analysis in this study is the effectiveness of the performance evaluation of the Regional Disaster Management Agency of West Nusa Tenggara Province. The type of research used by the authors in this study is qualitative descriptive. Data collection techniques are interviews, observations and documents related to research. The data analysis technique in this study was carried out qualitatively. Objectives / goals / plans in achieving the goals, objectives, mission, organizational vision contained in the formulation of strategic planning (strategic planning) of an organization. Then, the results of the assessment that shows the results of systematic analysis and evaluation results based on performance indicators, which involve indicators of input, output, results, benefits, and changes. Performance measurement is used as a basis for achieving success and completion of implementation in accordance with the goals and objectives set in the framework of realizing the vision and mission. Stages of measuring organizational performance according to tactics starts from clarity of purpose, clarity of strategy, process of analysis and policy formulation, planning, planning programs, availability of facilities and infrastructure and a system of supervision and control. The results of this study explain the measurement system applied by the Regional Disaster Management Agency of West Nusa Tenggara Province has not been effective. Because the performance assessment carried out by the Regional Disaster Management Agency of the Province of West Nusa Tenggara is not systematically arranged and can only be accessed in the Government Agency Performance Accountability Report.

PERFORMANCE-BASED BUDGETING AS SURVEILLANCE FOR THE ACCOUNTABILITY OF LOCAL GOVERNMENTS

Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence on performance accountability of government agencies. Budget planning, performance evaluation, control environment, risk assessment, information and communication has no effect on. performance accountability of local government