Tinjauan Literatur terhadap Faktor-Faktor yang Mempengaruhi Implementasi Siste Pengukuran Kinerja

Abstract

Now a day, organizations are increasingly finding themselves in a more dynamic operational environment of scarce resources, as a result, many organizations are more focused and become more competitive through the concentration and organizational improvement initiatives (Keatley and Haken, 2014). One of the techniques and critical approach of the improvement initiative is performance measurement (The Organisation for Economic Cooperation Development (OECD))which has experienced an increase in both the focus and the practical application of the academy of business and government. Although scientific research has been done in the design, implementation, use, and continuous improvement of the Performance Measurement System (PMS), most of the literature reporting the use of a less than optimal results or, in some cases, a failure in the application and implementation of PMS primarily measuring performance based on the Balanced Scorecard (Mike Bourne and Neely, 2003). In recent decades, research on the application and implementation of the PMS has identified many factors that determine the success and failure in an attempt to increase the likelihood that the full benefits of the performance measurement system will be realized. Rules and regulations regarding government performance measurement continue to be made to enhance Presidential Instruction number 7 (Indonesia, 1999) regarding the performance accountability of government agencies and program preparation Accountability Report Government Performance (LAKIP) by the Institute of Administration (Indonesia State, 1999). This paper seeks to explore the factors identified in the PMS implementation of some of the literature in a systematic way, and trying to deduce which factors can be applied appropriately and wisely in the government organization that eventually leads to a healthy governance (good government govermance).