INSTITUSIONALISASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DI PEMERINTAH KOTA MALANG
Journal Title: Jurnal Economia - Year 2018, Vol 14, Issue 1
Abstract
This study aimed to understand the institutionalization of Malang City Government’s SAKIP with accordance to Presidential Regulation No. 29/2014. This study found high commitment to support national development plan, and it affected planning, budgeting, and Regional Organizations (OPD) internal evaluation positively. This study also found indications of isomorphism and decoupling. The evidences of isomorphism were as follows; the existence of formal insistence of strict laws and informal insistence of the East Java Provincial Government as the indication of coercive; the adoption of Civil Servant’s Performance Agreement formulation as mimetic view; joint effort for internal capacity building among KEMENPAN-RB, East Java Provincial Government, and PT. Jakarta Traspac as a normative proof. Meanwhile, indications of decoupling were as follows; the OPD’s mindset was not an outcome-oriented mindset, low awareness of the importance of creating performance data management Standard Operating Procedure (SOP), and low utilization of performance information.
Authors and Affiliations
Fransiska Iing Mariandini, Gugus Irianto, Nurkholis Nurkholis
Keywords
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- EP ID EP334604
- DOI 10.21831/economia.v14i1.15418
- Views 107
- Downloads 0
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