Analisis Manajemen Kinerja Dalam Mendukung Sistem Akuntabilitas Kinerja Instansi Pemerintah Di Kabupaten Kepulauan Yapen Propinsi Papua
DOI:
https://doi.org/10.25299/jkp.2023.vol9(2).14395Keywords:
Performance management analysis, Performance Accountability System, Local Government.Abstract
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.
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References
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Beeri, I., Uster, A., & Vigoda-Gadot, E. (2018). Does Performance Management Relate to Good Governance? A Study of Its Relationship with Citizens’ Satisfaction with and Trust in Israeli Local Government. Public Performance & Management Review, 1–39.
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Bovens, Mark. (1998). The Quest for Responsibility:Accountability and Citizenship in Complex Organization. Cambridge UK: Cambridge University Press.
Creswell, J. W. (2014). Educational Research-Planning, Conducting, and Evaluating Quantitative and Qualitative Research.
David Gadenne, et al. (2012). The Influence of Sustainability Performance Management Practices on Organisational Sustainability Performance. Journal of Accounting and Organizational Change, 8(2), 210-235
Denhardt, Jabet V & Robert B, Denhardt. (2007). The New Public Service (expanded edition) Serving, not Steering. New York: M.E Sharpe, Inc.
Fechete, F., & Nedelcu, A. (2019). Performance Management Assessment Model For Sustainable Development. Sustainability, 11(10)
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Heinrich & Marschke. (2009). Incentives and Their Dynamics in Public Sector Performance Management Systems. Journal of Policy Analysis and Management, 20 (1), P. 183-208.
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Herzig, Christian & Schltegger, Stefan. (2006). Coorporate Suistainability Reporting (an Overview). In: Schaltegger S., Bennett M., Burritt R. (eds) Sustainability Accounting and Reporting. Springer, Dordrecht.
Hooge, Liesbet & Marks, Gary. (2003). Unravering the Central State, But How? Types of Multi-Level Governance. Reihe Politic Wissenschaff Political Science Series.
Holbeche, L. (2018). The Agile Organization: How to Build Engaged, Innovative, and Risilient Business. Kogan Page.
Hughes, O. (1998). Public Management & Administration.
Johnson, L., & Shields, J. (2007). Lessons from management – union partnership in teacher performance appraisal in the New South Wales public education system. The International Journal of Uman Resource Management, 18(7), 1214–1227..
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Lee, Christoper D. (2005). Rethinking the Goals of Your Performance- Management System.
Lexy, J Moleong. (2008) Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya
Liang, J., & Langbein, L. (2015). Performance Management , High-Powered Incentives , and Environmental Policies in China. International Public, 18(3), 346–385.
Maletic, D, et al. (2018). Development of a Model Linking Physical Asset Management to Sustainability Performancen: An Empirical Research. Sustainability, 10(12).
Meier, Kenneth J., & Jr., L. J. O. (2006). Bureaucracy in a Democratic State. The Johns Hopkins University Press.
Merriam, S. B. (2016). Qualitative Research- A Guide to Design and Implementation (p. 1353). Jossey Bass.
Morse, W., Davis J. dan Hartgaves A. (2003), Management Accounting: A Strategic Approach. Moscove Thomson South Western.
Moleong, L. J. (2008). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.
Moynihan, D. P., & Pandey, S. K. (2010). The Big Question for Performance Management : Why Do Managers Use Performance Information ? Journal of Public Administration Research and Theory, 20, 849–866.
Ndevu, Z. J. K. M. (2017). Operationalising performance management in local government : The use of the balanced scorecard. Journal of Human Resource Management in Local Government, 16(0), 1–11.
Neo, B. S. dan Chen, G. (2007). Dynamic Governance: Embedding Culture, Capabilities and Change in Singapore. Singapore: World Scientific Publishing.
Oliveira, O. J. De. (2013). Guidelines for the integration of certifiable management systems in industrial companies. Journal of Cleaner Production, 57(2013), 124–133.
Osborne, D & Geabler, T. (1992). Catalytic Government: Steering Rather than Rowing. Reinventing Government: How the Enterpreneurial Spirit is Transforming the Public Sector.
Peraturan Presiden Nomor 29 Tahun 2014 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah
Peraturan Pemerintah Nomor 8 Tahun 2009 Tentang Pelaporan Keuangan dan Kinerja Instansi pemerintahan Pemerintah.
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 12 Tahun 2015 tentang Pedoman Evaluasi atas Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah,
Peraturan Menteri Dalam Negeri Nomor 90 Tahun 2019 Tentang Klasifikasi, Kodefikasi, Dan Nomenklatur Perencanaan Pembangunan Dan Keuangan Daerah
Peraturan Menteri Dalam Negeri Nomor 18 Tahun 2020 Tentang Laporan Dan Evaluasi Penyelenggaraan Pemerintahan Daerah
Peraturan Menteri Dalam Negeri Nomor 17 Tahun 2021 Tentang Pedoman Penyusunan Rencana Kerja Pemerintah Daerah Tahun 2022
Peraturan Menteri Pendayaguanaan Aparatur dan Reformasi Birokrasi Nomor 89 Tahun 2021 Tentang Penjenjangan Kinerja Instansi Pemerintah
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 88 tahun 2021 tentang Evaluasi Akuntabilitas Kinerja Instansi
Peraturan Daerah Kabupaten Kepulauan Yapen Nomor 01 Tahun 2018 Tentang Rencana Pembangunan Jangka Menengah Daerah Kabupaten Kepulauan Yapen Tahun 2018-2022
Peters, B. G. (2007). Public Accountability of Autonomous Public Organizations. In Linkages: Responsibilities and Accountabilities (Vol. 3, pp. 297–336).
Peters, B.G & Jon Pierre. (2007). Handbook of Public Policy. London: SAGE Publications.
Peters, B.G. (2007). Performance-based accountability. In A. Shah (Ed.). Performance accountability and combating corruption (pp. 15-32). Washington, DC: The World Bank.
Pidd, Michael. (2012). Measuring the Performance of Public Services. Cambridge University Press. London: SAGE Publications Ltd.
Pollanen, R., Elbanna, S., & Andrews, R. (2016). Strategic Planning and Implementation Success in Public Service Organizations : Evidence from Canada. Public Management Review, 1–28.
Pollit Christopher, and Bouckaert, G. (2011). Public Management Reform A Comparative Analysis - New Public Management, Governance, and the Neo-Weberian State. Oxford University Press.
Rahman, K., & Zainal, Z. (2022). Village Head Leadership in Developing Village Potential. The International Journal of Humanities & Social Studies, 10(1), 34-41.
Robbins, Stephen P. dan Neil Barnwell. (2006). Organisation Theory: Concept and Cases. Pearson Education Australia.
Roh, J. (2018). Improving the government performance management system in South Korea Focusing on central government agencies. Asian Education and Development Studies, 7(3), 266–278.
Sandelowski, M., & Barroso, J. (2007). Handbook for Synthesizing Qualitative Research. Springer Publishing Company, Inc.
Schreier, M. (2012). Qualitative Content Analysis in Practice. In The SAGE Handbook of Qualitative Data Analysis.
Shafritz, J. M., Russell, E., Borick, C., & Hyde, A. C. (2017). Introducing Public Administration. Routledge.
Shah, A. (2007). Reality check: accountability, learning, and practice with the people who matter 26. Participatory Learning and Action.
Sinclair, A. (1995). The Chameleon of Accountability : Forms and Discourses.
Stecher, Brian M, dkk. (2010). Toward a Culture of Consequences (Performance-Based Accountability Systems for Public Services). Arlington: RAND Corporation.
Sugiyono. (2007). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suradinata.(2014) Analisis Kepemimpinan ASOCA (Strategi Pengambilan Keputusan) Alqaprint-Jatinagor
uwaryo, H. U., & Redjo, H. S. I. (2018). Transformasi Hubungan Pemerintah Pusat Dan Pemerintah Daerah Dalam Pemberian Izin Hutan Tanaman Industri Bagi Swasta Di Provinsi Riau Tahun 2010-2015.
Taylor-powell, E., & Renner, M. (2003). Analyzing Qualitative Data. Program Development & Evaluation, 1–12.
Thiel, S. Van, & Leeuw, F. L. (2017). The Performance Paradox in the Public Sector. Public Management Review, 25(3), 267–281.
Tseng, S. T., & Levy, P. E. (2018). A Multilevel Leadership Process Framework of Performance Management. Human Resource Management Review.
Waldo, D. (1948). The Administrative State; A Study of the Political Theory of American Public Administration. New York: Ronald Press Company. Waldo, D. (1955). The Study of Public Administration. Doubleday and Company, Inc.
Wu, Bin. (2020). Government Performance Management China (Theory and Practice). China Academic Library.
Yin, R. K. (2011). Qualitative Research from Start to Finish. The Guilford Publications, Inc.
Zainal, Z., & Fadila, Y. (2022). New Public Services for Drug Addictive Rehabilitation Patients at National Narcotics Agency Pekanbaru City. JOGS: Journal of Government Studies, 1(01), 46-61.
Zainal, Z., Syaprianto, S., Yuslaini, N., & Arnita, F. (2021). Dynamic Governance in Forestry Policy at Kepulauan Meranti District.
Zainal, Z., & Ginting, F. M. (2021). Network Governance in Handling Problems of Asylum Seekers in Pekanbaru City. Jurnal Kajian Pemerintah: Journal of Government, Social and Politics, 7(1), 70-81.
Armstrong, M., & Baron, A. (1998). Performance Management a Strategic and Integrates Approach to Achieve Success. Jaico Publishing House.
Armstrong, M. (2006). Performance Management : Key Strategies and Practical Guidelines (3rd ed.). Kogan Page.
Ateh, M. Y., Berman, E., & Prasojo, E. (2020). Intergovernmental Strategies Advancing Performance Management Use. Public Performance & Management Review, 1–32.
Basheka, Benon C. (2019). The Paradigms of Public Administration Re- Examined: A Reflection. Public Administration Management. Vol. 47 (1). 27-67.
Beeri, I., Uster, A., & Vigoda-Gadot, E. (2018). Does Performance Management Relate to Good Governance? A Study of Its Relationship with Citizens’ Satisfaction with and Trust in Israeli Local Government. Public Performance & Management Review, 1–39.
Behn, R. D. (2001). Rethinking Democratic Accountability. In Washington, DC: Brookings Institution Press.
Behn, R. D. (2003). Why Measure Performance ? Different Purposes Require Different Measures. Public Administration Review, 63(5), 1–14.
Bovens, Mark. (1998). The Quest for Responsibility:Accountability and Citizenship in Complex Organization. Cambridge UK: Cambridge University Press.
Creswell, J. W. (2014). Educational Research-Planning, Conducting, and Evaluating Quantitative and Qualitative Research.
David Gadenne, et al. (2012). The Influence of Sustainability Performance Management Practices on Organisational Sustainability Performance. Journal of Accounting and Organizational Change, 8(2), 210-235
Denhardt, Jabet V & Robert B, Denhardt. (2007). The New Public Service (expanded edition) Serving, not Steering. New York: M.E Sharpe, Inc.
Fechete, F., & Nedelcu, A. (2019). Performance Management Assessment Model For Sustainable Development. Sustainability, 11(10)
Gibbs, G. R. (2007). Analyzing Qualitative Data. SAGE Publications. Goodnow, F.J. (1900). Politics and Administration. New York: Macmillan. Hatry, H. P. (2006). Performance Measurement: Getting Results. The Urban Institute Political Sciene.
Heinrich & Marschke. (2009). Incentives and Their Dynamics in Public Sector Performance Management Systems. Journal of Policy Analysis and Management, 20 (1), P. 183-208.
Henry, Nicholas. (2018). Public Administration and Public Affairs. Thirteenth edition. Newyork: Routledge.
Herzig, Christian & Schltegger, Stefan. (2006). Coorporate Suistainability Reporting (an Overview). In: Schaltegger S., Bennett M., Burritt R. (eds) Sustainability Accounting and Reporting. Springer, Dordrecht.
Hooge, Liesbet & Marks, Gary. (2003). Unravering the Central State, But How? Types of Multi-Level Governance. Reihe Politic Wissenschaff Political Science Series.
Holbeche, L. (2018). The Agile Organization: How to Build Engaged, Innovative, and Risilient Business. Kogan Page.
Hughes, O. (1998). Public Management & Administration.
Johnson, L., & Shields, J. (2007). Lessons from management – union partnership in teacher performance appraisal in the New South Wales public education system. The International Journal of Uman Resource Management, 18(7), 1214–1227..
Keban, Y. T. (2004). Pokok-pokok pikiran perbaikan sistem manajemen sdm pns di indonesia. Kebijakan Dan Administrasi Publik, 8(2), 1–19.
Kern, E., Silva, S., & Guldner, A. (2018). Assesing the Sustainability Performance of Sustainability Management Software. Technologies, 6(3).
Kettl, D. F., Sheerr, S. I., Term, E., Kelman, S., & Weatherhead, R. W.
(2007). Reflections on 21st Century Government Management 2008 Presidential Transition Series. The Business of Government.
Kloot, L.,& Martin, J. (2000). Strategic performance management : A balanced approach to performance management issues in local government. Management Accounting Research, qq, 231–251.
Latham, G. P., Borgogni, L., & Petitta, L. (2008). Goal Setting and Performance Management in the Public Sector. International Public Management Journal, 11(4), 385–403.
Lee, Christoper D. (2005). Rethinking the Goals of Your Performance- Management System.
Lexy, J Moleong. (2008) Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya
Liang, J., & Langbein, L. (2015). Performance Management , High-Powered Incentives , and Environmental Policies in China. International Public, 18(3), 346–385.
Maletic, D, et al. (2018). Development of a Model Linking Physical Asset Management to Sustainability Performancen: An Empirical Research. Sustainability, 10(12).
Meier, Kenneth J., & Jr., L. J. O. (2006). Bureaucracy in a Democratic State. The Johns Hopkins University Press.
Merriam, S. B. (2016). Qualitative Research- A Guide to Design and Implementation (p. 1353). Jossey Bass.
Morse, W., Davis J. dan Hartgaves A. (2003), Management Accounting: A Strategic Approach. Moscove Thomson South Western.
Moleong, L. J. (2008). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.
Moynihan, D. P., & Pandey, S. K. (2010). The Big Question for Performance Management : Why Do Managers Use Performance Information ? Journal of Public Administration Research and Theory, 20, 849–866.
Ndevu, Z. J. K. M. (2017). Operationalising performance management in local government : The use of the balanced scorecard. Journal of Human Resource Management in Local Government, 16(0), 1–11.
Neo, B. S. dan Chen, G. (2007). Dynamic Governance: Embedding Culture, Capabilities and Change in Singapore. Singapore: World Scientific Publishing.
Oliveira, O. J. De. (2013). Guidelines for the integration of certifiable management systems in industrial companies. Journal of Cleaner Production, 57(2013), 124–133.
Osborne, D & Geabler, T. (1992). Catalytic Government: Steering Rather than Rowing. Reinventing Government: How the Enterpreneurial Spirit is Transforming the Public Sector.
Peraturan Presiden Nomor 29 Tahun 2014 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah
Peraturan Pemerintah Nomor 8 Tahun 2009 Tentang Pelaporan Keuangan dan Kinerja Instansi pemerintahan Pemerintah.
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 12 Tahun 2015 tentang Pedoman Evaluasi atas Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah,
Peraturan Menteri Dalam Negeri Nomor 90 Tahun 2019 Tentang Klasifikasi, Kodefikasi, Dan Nomenklatur Perencanaan Pembangunan Dan Keuangan Daerah
Peraturan Menteri Dalam Negeri Nomor 18 Tahun 2020 Tentang Laporan Dan Evaluasi Penyelenggaraan Pemerintahan Daerah
Peraturan Menteri Dalam Negeri Nomor 17 Tahun 2021 Tentang Pedoman Penyusunan Rencana Kerja Pemerintah Daerah Tahun 2022
Peraturan Menteri Pendayaguanaan Aparatur dan Reformasi Birokrasi Nomor 89 Tahun 2021 Tentang Penjenjangan Kinerja Instansi Pemerintah
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 88 tahun 2021 tentang Evaluasi Akuntabilitas Kinerja Instansi
Peraturan Daerah Kabupaten Kepulauan Yapen Nomor 01 Tahun 2018 Tentang Rencana Pembangunan Jangka Menengah Daerah Kabupaten Kepulauan Yapen Tahun 2018-2022
Peters, B. G. (2007). Public Accountability of Autonomous Public Organizations. In Linkages: Responsibilities and Accountabilities (Vol. 3, pp. 297–336).
Peters, B.G & Jon Pierre. (2007). Handbook of Public Policy. London: SAGE Publications.
Peters, B.G. (2007). Performance-based accountability. In A. Shah (Ed.). Performance accountability and combating corruption (pp. 15-32). Washington, DC: The World Bank.
Pidd, Michael. (2012). Measuring the Performance of Public Services. Cambridge University Press. London: SAGE Publications Ltd.
Pollanen, R., Elbanna, S., & Andrews, R. (2016). Strategic Planning and Implementation Success in Public Service Organizations : Evidence from Canada. Public Management Review, 1–28.
Pollit Christopher, and Bouckaert, G. (2011). Public Management Reform A Comparative Analysis - New Public Management, Governance, and the Neo-Weberian State. Oxford University Press.
Rahman, K., & Zainal, Z. (2022). Village Head Leadership in Developing Village Potential. The International Journal of Humanities & Social Studies, 10(1), 34-41.
Robbins, Stephen P. dan Neil Barnwell. (2006). Organisation Theory: Concept and Cases. Pearson Education Australia.
Roh, J. (2018). Improving the government performance management system in South Korea Focusing on central government agencies. Asian Education and Development Studies, 7(3), 266–278.
Sandelowski, M., & Barroso, J. (2007). Handbook for Synthesizing Qualitative Research. Springer Publishing Company, Inc.
Schreier, M. (2012). Qualitative Content Analysis in Practice. In The SAGE Handbook of Qualitative Data Analysis.
Shafritz, J. M., Russell, E., Borick, C., & Hyde, A. C. (2017). Introducing Public Administration. Routledge.
Shah, A. (2007). Reality check: accountability, learning, and practice with the people who matter 26. Participatory Learning and Action.
Sinclair, A. (1995). The Chameleon of Accountability : Forms and Discourses.
Stecher, Brian M, dkk. (2010). Toward a Culture of Consequences (Performance-Based Accountability Systems for Public Services). Arlington: RAND Corporation.
Sugiyono. (2007). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suradinata.(2014) Analisis Kepemimpinan ASOCA (Strategi Pengambilan Keputusan) Alqaprint-Jatinagor
uwaryo, H. U., & Redjo, H. S. I. (2018). Transformasi Hubungan Pemerintah Pusat Dan Pemerintah Daerah Dalam Pemberian Izin Hutan Tanaman Industri Bagi Swasta Di Provinsi Riau Tahun 2010-2015.
Taylor-powell, E., & Renner, M. (2003). Analyzing Qualitative Data. Program Development & Evaluation, 1–12.
Thiel, S. Van, & Leeuw, F. L. (2017). The Performance Paradox in the Public Sector. Public Management Review, 25(3), 267–281.
Tseng, S. T., & Levy, P. E. (2018). A Multilevel Leadership Process Framework of Performance Management. Human Resource Management Review.
Waldo, D. (1948). The Administrative State; A Study of the Political Theory of American Public Administration. New York: Ronald Press Company. Waldo, D. (1955). The Study of Public Administration. Doubleday and Company, Inc.
Wu, Bin. (2020). Government Performance Management China (Theory and Practice). China Academic Library.
Yin, R. K. (2011). Qualitative Research from Start to Finish. The Guilford Publications, Inc.
Zainal, Z., & Fadila, Y. (2022). New Public Services for Drug Addictive Rehabilitation Patients at National Narcotics Agency Pekanbaru City. JOGS: Journal of Government Studies, 1(01), 46-61.
Zainal, Z., Syaprianto, S., Yuslaini, N., & Arnita, F. (2021). Dynamic Governance in Forestry Policy at Kepulauan Meranti District.
Zainal, Z., & Ginting, F. M. (2021). Network Governance in Handling Problems of Asylum Seekers in Pekanbaru City. Jurnal Kajian Pemerintah: Journal of Government, Social and Politics, 7(1), 70-81.
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