Performance Accountability System Research Articles

PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin).

The research aims to see the influence of budget clarity, accounting control and reporting systems on the government agency performance accountability system (SAKIP) at the regional secretariat of Musi Banyuasin Regency. In this research, the author used a quantitative method, using a questionnaire by distributing 30 (thirty) questionnaires to respondents at the Musi Banyuasin Regency DPRD Secretariat. With the measurement technique using a Likert scale and statistics, the data processing uses SPSS For Windows Relase 15.0. The research results show that clarity of budget targets, accounting control and reporting systems influence the Government Agency Performance Accountability System (SAKIP). This can be seen from the regression results equation as follows: Y= 10,731 + 0.300 X1+ 0.208 X2 + 0.614 X3. This means that clarity of budget targets, accounting controls and a good reporting system will increase the value of SAKIP. It can be said that the higher the influence of the SAKIP value, the higher the clarity of budget targets, accounting controls and reporting systems. On the other hand, the lower the clarity of budget targets, accounting controls and reporting systems, the lower the value of SAKIP. Based on the calculation results, the fcount value is 15.502 with a significance level of 0.000 (below 0.05) or fcount is greater than ftable = 2.975154. Paying attention to the results of this test, the hypothesis states that clarity of budget targets, accounting control and reporting systems simultaneously make a significant contribution to SAKIP.

Strengthening Higher Education performance Management

This study aims to examine the institutional and operational dimensions of performance management of the Government Agency Performance Accountability System (SAKIP) of Higher Education. Empirically, the strengthening of both dimensions in higher education performance management includes, 1) Institutional guarantees stably through commitment, legitimacy, and digital leadership. 2) Operational systems through planning, measurement, and internal reporting and evaluation. To achieve the objectives of this research qualitative descriptive method was used. This research method is used to reveal the problems of higher education performance management. This research was conducted at Gorontalo State University (UNG). The informants of this research include elements of leadership, management team, lecturers, and education personnel who are directly involved and influenced by decision-making. Data collection was carried out by interview, observation, and documentation which were then analyzed using the Miles and Huberman data analysis technique. The research findings show that performance management at UNG can be seen fundamentally and in a more macro perspective by, 1) The legality of providing internal policies as guidelines in carrying out university performance in a stable manner. 2) Information technology support through an integrated system of information systems in supporting the operational mechanism of higher education performance data management.
 Keywords: technology support, data integration, electronic system, internal policy, legality

Determinant Factors of the Quality of Work of Life of Employees at the Horticulture and Plantation Food Crops Service of Merauke Regency

The performance assessment of the Merauke Regency Horticulture and Plantation Food Crops Service according to the government agency performance accountability system (SAKIP) in 2021 is still low, namely 69.87. Efforts need to be made to improve performance. This research highlights the quality of employees in dividing their time between work in the office and personal life. Improving the quality of employee work and life or Quality Work and Live (QWL) according to the initial survey is known to be possible by improving career development variables, work-life balance, employee attitudes, and compensation. This research aims to determine the determinant factors of QWL of employees at the Merauke Regency Horticulture and Plantation Food Crops Service. The research uses a descriptive quantitative method of hypothesis testing research over explanatory research because it is intended to explain the relationship of influence between variables through hypotheses. The research results show that work live balance (WLB) has a positive and insignificant effect on QWL, where increasing WLB can increase QWL. The more balanced work and life are, the higher the quality of work and life. Career development has a positive and insignificant effect on QWL. Smooth and fair career development will increase QWL. Meanwhile, office management's focus must be on variables with positive and significant results, where attitude has a positive and significant effect on QWL and compensation has a positive and significant effect on QWL. So efforts are needed to increase obedience and loyalty as part of the employee's attitude to the service as well as providing fair and transparent compensation.

Analisis implementasi sistem akuntabilitas kinerja instansi pemerintah pada Badan Keuangan Daerah Kabupaten Manggarai Timur

Performance Accountability System for Government Agencies is a system whose application is useful for measuring performance and assisting in improving performance. Accountability has so far been considered to focus only on the preparation of financial statements, and there are even entities that have an understanding that accountability itself is limited to budgetary accountability, which causes total accountability only for reporting on the use of funds without an evaluation of the benefits of activities. Presidential Regulation Number 29 of 2014 forms the foundation for guidelines regarding the Implementation of the Performance Accountability System for Government Agencies. The preparation of SAKIP according to this regulation must encompass various significant components, including Strategic Plans, Performance Agreements, Performance Measurement, Performance Data Management, Performance Reporting, as well as Reviews and Evaluation. The Regional Financial Board of East Manggarai Regency have implemented the Performance Accountability System of Government Agencies successfully. This study aims to determine the compatibility of the application with current regulations, as well as the level of success and failure. The research uses descriptive qualitative methods and collects data through interviews and documentation. The results showed that the implementation of the Performance Accountability System for Government Agencies at the Regional Financial Board of East Manggarai Regency was good and can be said to be in accordance with applicable laws and regulations. The joint commitment of employees, as well as each part in carrying out their responsibilities, was the success factor of the implementation of this SAKIP.

Influence of Work Abilities and Work Environment on Employee Performance in the Archives and Library Services of Paser District

Civil Servant (PNS) Performance Assessment has been regulated in PP no 30 of 2019. The results of the evaluation of the performance accountability system at the Archives and Libraries Office show that the performance achievement of the Paser District Archives and Libraries Office during 2019 and 2020 has decreased. The purpose of this study was to analyze the effect of work ability and work environment on the performance of employees of the Paser Regency Archives and Libraries Office. The research design used is mix methods. In this mixed methods study, a sequential explanatory type was used, namely describing quantitative data first and then strengthening it with qualitative data. The population in this study were all employees at the Paser Regency Archives and Libraries Office, consisting of 50 civil servants and PTTs. The sampling technique in this study uses total sampling because the population is small. In this study, researchers used two research instruments, namely a questionnaire and a structured list of questions. The results of the calculation of the partial test between work ability on employee performance from the coefficient table obtained a significance value of 0.24, it can be concluded that the work ability variable has a significant positive effect on performance. The results of the calculation of the partial test between the work environment on employee performance from the coefficient table obtained a significance value of 0.01, it can be concluded that the regression coefficient of the work environment variable has a significant effect on employee performance. It is hoped that agency leaders can rotate each of their employees in participating in the training, so that all employees can develop their skills and talents to support their work. It is necessary to carry out a physical evaluation of rooms, infrastructure that can no longer support employee performance so that they can be replaced, equipped and held immediately

Synergity in the Implementation of Government Agencies Performance Accountability System

Objective: This research concerns the implementation of a government agency performance accountability system based on synergy. The research objective is to build synergy-based government performance accountability in the implementation of government agency performance accountability systems. Theoretical Framework: Synergy is an activity carried out for joint operations. Synergy is an activity or condition of cooperation in which one party and another party mutually support and coordinate a policy. This study also correlates the synergy in the implementation of government agency performance accountability systems. Method: This research was conducted in Denpasar City. This study uses data collection techniques that are carried out by observation, interviews, and documents related to research. The data were then analyzed by qualitative analysis. Findings: The results of this study indicate that the synergy of each SKPD has synergized in the implementation of the performance accountability system for government agencies in Denpasar City. This can be seen from the existence of communication and coordination which results in cooperation and collaboration in the preparation of a Strategic Plan that contains the vision, mission, goals, strategies, policies, and government work programs which are then outlined in the Annual Performance Plan, then an Annual Performance Agreement is carried out and measured using Key Performance Indicators to produce a maximum Performance Accountability Report. Implications: This research has implications in producing an implementation of a government agency performance accountability system based on synergy.

ANALISIS STRUKTUR KELEMBAGAAN DEWAN KETAHANAN NASIONAL DAN SEKRETARIAT JENDERAL DEWAN KETAHANAN NASIONAL SEBAGAIMANA DIATUR DALAM KEPUTUSAN PRESIDEN 101 TAHUN 1999

Presidential Decree Number 101 of 1999 concerning the National Defense Council and the Secretariat General of the National Defense Council, according to the author, it is implied that there are 2 state institutions / government agencies, namely the National Defense Council and the Secretariat General of the National Defense Council. However, when examined from the organizational structure, the position of the Secretariat General of the National Defense Council, led by the Secretary General of the National Defense Council, is organizationally still responsible to the chairman of the National Defense Council, namely the president, so that a contradiction arises between the title of Presidential Decree 101 which states that there are 2 state institutions / government agencies with a structure organizations that only mention the existence of 1 State Institution, namely the National Defense Council, also found problems regarding the accountability system at the Wantannas Secretariat General related to Presidential Regulation Number 29 of 2014 concerning Government Agency Performance Accountability Systems (SAKIP). The question arises why Presidential Decree No. 29 of 2014 is only applied to the Wantannas Secretariat General as LPNK, why it is not also applied to Wantannas as LNS. It is necessary to immediately change the form of the regulation which originally was a Presidential Decree to become a Presidential Regulation and it is also necessary to revitalize the institution which originally had two institutions in one regulation to become only one institution without reducing the main tasks and functions of the previous institution. It is necessary to make improvements to performance accountability in government agency performance accountability reports (SAKIP) in accordance with Presidential Regulation No. 29 of 2014 concerning Government Agency Performance Accountability Systems.

Analisis Manajemen Kinerja Dalam Mendukung Sistem Akuntabilitas Kinerja Instansi Pemerintah Di Kabupaten Kepulauan Yapen Propinsi Papua

This research is entitled Analysis of Performance management in supporting the Government Agency Performance Accountability System in the Yapen Islands Regency of Papua Province which raises the issue of the implementation of local government performance management which is considered to have not been running as expected. The Government Agency Performance Accountability System is an effort to realize a government that is accountable, professional, has integrity, is clean and free of KKN (Corruption, Collusion and Nepotism), and is able to provide excellent and equitable services to the community. The reality that occurs in the administration of government in the island district that Performance Management has not been implemented properly so that it has a negative impact on the value of the Government Agency Performance Accountability System based on the assessment of the Ministry of Administrative Reform and Bureaucratic Reform. The research method used is a qualitative research method to formulate the ideal conditions for implementing performance management in the regional government of the Yapen Islands Regency. Furthermore, to analyze Local Government Performance Management in supporting the Performance Accountability System in the Yapen Islands Regency, researchers used ASOCA analysis, which stands for (Ability, Strength, Opportunities, Culture and Agility). According to Suradinata (2014: 18) says that the ASOCA analysis adds elements of culture and agility as important elements in finding problem-solving strategies, decision making, and can be developed in following changes, times, and needs. Based on the data and analysis previously described, it can be concluded that Performance Management has been implemented in the Yapen Islands Regency, especially in measuring local government performance which can be seen from regional level planning documents or RPJMD and Regional Apparatus level documents, namely Renstra, but understanding of SAKIP is still not optimal so that it has implications for its implementation. HR management needs to be reconstructed so that it is in accordance with the targeted tasks and functions. The strategy that can be carried out by the Regional Government of the Yapen Islands Regency is to optimize the capacity of human resources related to understanding performance management and SAKIP by conducting massive and comprehensive technical guidance to each regional apparatus.

Progress and Institutional Challenges on Local Governments Performance Accountability System Reform in Indonesia

This study analyses, firstly, the achievement of local governments’ reform based on their Performance Accountability System (SAKIP) as part of the national administrative reform program in Indonesia. Secondly, this paper examines factors that have been affecting reform output. The study uses a mixed method perspective by analyzing the whole population of local governments from SAKIP data (2016–2019; quantitative) and applies the qualitative method of in-depth interviews with key informants. The study finds that, although there were improvements in the performance accountability system, the improvement processes have been slow and dominated by formalism at provincial and regency/city levels. Several determining factors affected the implementation of the local government performance accountability system, that is, the regulations’ arrangements, the norms, the cognitive culture, and management problems. Thus, this study confirms the theory of institutional change that considers cultural factors, political commitment, and organizational aspects that influence the dynamic of bureaucratic reform implementation.

Banjarmasin City Government Efforts in Giving Access to Public Services and Regional Equipment Organizational Accountability

This research combines public service access and the accountability of Regional Device Organizations into a single application within the Banjarmasin City Government. The innovations of Banjarmasin Pintar and the Personnel Performance Information System (SIKAP) are utilized to enhance the effectiveness of public services and the accountability of government agencies. Banjarmasin Pintar is an application that integrates various public services using Single Sign-On (SSO) technology, allowing users to access all services with a single account. ATTITUDE is a performance accountability system that covers planning, reporting, and financial realization. The research methodology employed is a qualitative approach with data collection through literature review.

Dampak Sistem Akuntabilitas Kinerja Instansi Pemerintah Atas Kompetensi Dan Sistem Pengendalian Intern

This study aims to examine the effect of the government's internal control system and human resource competence on the performance accountability system of government agencies. The independent variables in this study are the government's internal control system, human resource competence, and the dependent variable is the government agency's performance accountability system. This research was conducted on all employees of the sidoarjo regency social service. The research method used in this research is quantitative and the type of data used in this research is primary data with the data collection method in the form of a questionnaire. The population in this study were employees of the sidoarjo regency social service, and the sample selection was carried out using the saturated sampling method and obtained data from 33 employees used in this study. This study uses SEM-PLS to test several hypotheses. The results of the study show that the government's internal control system influences the performance accountability system of government agencies. Human resource competence influences the performance accountability system of government agencies.
 
 Keywords: Government's Internal Control System, Human Resource Competence, Performance Accountability System Of Government Agencies.

Analisis Kinerja Dinas Perumahan dan Kawasan Pemukiman Kota Salatiga

Focus of this study aims to analyze performance through productivity, service quality, responsiveness, responsibility and accountability and pay attention to the supporting and inhibiting factors of performance at the Salatiga City Housing and Settlement Area Office. The discussion also relates to the implementation of the Government Agency Performance Accountability System (SAKIP). Descriptive qualitative research method, data collection techniques through in-depth interviews, observation and document study. Data validity checking techniques used triangulation. Research informants were determined purposively, namely internal employees, related agencies and service user communities. The results showed that the main performance at the Housing and Settlement Area Office was good but not optimal because there were several main performance achievements that had not met the targets in 2020-2021. Indications of productivity in budget limitations due to recofusing; Quality of Service has not been managed in a representative manner; Responsiveness performance found indications of some problems from external parties; Responsiveness performance in archival administrative data management is still low; Accountability performance has not managed public information optimally. Supporting factors for performance include the implementation of the main tasks and functions, the level of employee discipline, leadership style, teamwork and the support of a conducive situation in Salatiga City. Factors inhibiting performance include the limited provision of human resources and performance facilities, the phenomenon of low public awareness of the maintenance of performance results.

The Analysis of Performance Accountability System for Government Agency: A Punishment Theory Perspective

This research aims to understand The Performance Accountability System For Government Agency that are very significant due at the ontological level and sociological level. The problem is very interesting to be analyzed by conducting a qualitative research method based. Data were collected through in-depth interview, observation, and documentation related with cases in Indonesia. Data were analyzed by using interactive models are data reduction, data display, data verification, and supported by triangulation. The results were based on ontological level and sociological level using punishment theory perspective for improving implementation of The Performance Accountability System For Government Agency policy and practice. Vision and mission of public policy on managing performance accountability system for government institution are needed for providing information to stakeholders related regarding the regulations and sanctions. This result provides inputs for making better regulation on performance accountability system for government institution policy in Indonesia for state agencies as public officials and practitioners.

Implementation of Performance Accountability System for Government Institution: A Case Study in Indonesia

This research aims to understand implementation of performance accountability system for government institution that are very significant due at the ontological level and sociological level. The problem is very interesting to be analyzed by conducting a qualitative research method based on public policy theory. Data were collected through in-depth interview, observation, and documentation related with cases in Indonesia. Data were analyzed by using interactive models are data reduction, data display, data verification, and supported by triangulation. The results were based on ontological level and sociological level using public policy perspective for improving implementation of performance accountability system for government institution policy and practice. Vision and mission of public policy on managing performance accountability system for government institution are needed for providing information to stakeholders related regarding the regulations and sanctions. This result provides inputs for making better regulation on implementation of performance accountability system for government institution policy in Indonesia for state agencies as public officials and practitioners.

The Use of Bhuppa' Bhabbhu Ghuru Rato Philosophy to Strengthen the Performance Accountability of Government Institutions

This study aimed to reveal the wisdom of the State Civil Apparatus (SCA) in charge of the Government Agency Performance Accountability System (GAPAS) organization in the Situbondo Regency, Indonesia. The research focused on individual accountability practices to strengthen the performance accountability of governmental institutions based on the Madura philosophy of Bhuppa’ Bhabbhu Ghuru Rato. Ethnomethodology was conducted using four steps: indexicality analysis, reflexivity, contextual action, and common-sense presentation. The individuals involved in the GAPAS were not entirely Madurese; nevertheless, the Madura philosophy of Bhuppa’ Bhabbhu Ghuru Rato had been internalized by everyone. It was found that this philosophical understanding was not only for individuals but also could be a role model for subordinates. This philosophy was believed to be one of the success factors in achieving the A rank for three consecutive years in the GAPAS. Regional leaders need to consider the strength of the philosophy of local wisdom and internalize it in organizational management since it can positively impact individual performance.
 Keywords: performance, accountability, Madura philosophy, obedient, role model

The Effect Of Accountability, Internal Control System, And Accounting Information System On The Performance Of The Organization In The Financial And Asset Management Agency

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Sumatera. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance.

PENGARUH AKUNTABILITAS, SISTEM PENGENDALIAN INTERN, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA ORGANISASI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA SURABAYA

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Surabaya. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance.

Strategy for Enhancing the Performance Accountability of Enrekang Regency Government Agencies

In recent years the level of accountability for the performance of Enrekang Regency government agencies has not shown a significant increase, so a good strategy is needed to increase it. This study uses a qualitative approach with interpretive methods and literature studies. The aim of this research is to analyze the problems in implementing government agency performance accountability and from these findings we provide strategic recommendations in improving the government agency performance accountability system in Enrekang Regency. From the research we conducted in Enrekang District, we found several components that became weaknesses in the implementation of the performance accountability system for government agencies. These components were synchronization between planning documents, result-oriented performance planning, linkages between strategic plan documents and work plans, preparation of employee performance indicators, performance measurement. employees in stages, the use of performance measurement. In improving the performance accountability system for the Enrekang Regency government agencies with strategies to increase commitment, implement performance-based budgeting, foster the importance of the Government Agency Performance Accountability System, and improve the quality of APIP in Enrekang district.

Performance Accountability System of Government Institutions:A Key to Achieving Good Governance

This research is motivated by the importance of Good Governance in the context of local government and the key role of the Performance Accountability System of Government Institutions (SAKIP) in achieving it. The research objective is to investigate the impact of SAKIP Implementation, Management Support, Length of Service, and Level of Education on Good Governance. The research method used is a multiple regression analysis of questionnaire data filled out by ASN. The results confirm that SAKIP Implementation has a significant positive effect on good governance, while management support has yet to be proven to have a significant impact. Length of Service also significantly affects Good Governance, while Education Level has no significant effect. The simultaneous test results show that these variables significantly affect Good Governance. The implication of this study is the need for further attention in strengthening the implementation of SAKIP and utilizing more extended employee experience to improve good governance and quality public services. The findings provide an essential foundation for local governments in improving public administration policies and practices to achieve better Good Governance

Pengaruh E-Planning, E-Budgeting, dan E-Procurement Terhadap Sistem Akuntabilitas Kinerja Pemerintah Daerah

E-Government improves service excellent through making government data and services more available to most people and growing pace, convenience, and more efficient information. Implementation of e-Government, one of which is E-Planning, E-Budgeting, and E-Procurement. This study uses an empirical study on Electronic-Based Government System Data and SAKIP Scores in Regencies and Cities in Central Java in 2018-2020. The purpose of this observed was to determine the effect of E-Planning, E-Budgeting, and E-Procurement on the Government Performance Accountability System (SAKIP) in districts and cities in Central Java. The sampling approach used is saturated sample, in order to obtain 35 data. The research method used is quantitative. The data analysis technique used multiple linear regression analysis. The results showed that E-Planning, E-Budgeting had no effect on the government's performance accountability system (SAKIP) while E-Procurement had a positive effect on the government's performance accountability system (SAKIP).