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dc.contributor.authorGowon, Muhammad
dc.contributor.authorKusumastuti, Ratih
dc.date.accessioned2015-06-16T04:13:54Z
dc.date.available2015-06-16T04:13:54Z
dc.date.issued2015-06-13
dc.identifier.citationAkbar, R. 2012. Performance Measurement in Indonesia: The Case of Local Government. Pacific Accounting Review Vol. 24 No. 3, 2012:28. Cavalluzzoa, K. S., dan C. D. Ittner. 2004. Implementing Performance Measurement Innovations: Evidence from Government. Accounting, Organizations and Society Vol. 29 (2004) (2004):243–267. Elg, M., dan B. Kollberg. 2009. Alternative Arguments and Directions for Studying Performance Measurement. Total Quality Management Vol. 20, No. 4 (April 2009):14. Indonesia, L. R. 2003. Pedoman Penyusunan Pelaporan AKIP. Jakarta. Indonesia, P. R. 1999. Akuntabiltas Kinerja Instansi Pemerintah (Inpres No. 7), edited by I. P. RI. Jakarta: Sekretaris Kabinet RI, 3. ———. 2014. Sistem Akuntabilitas Kinerja Instansi Pemerintah (PP No. 29), edited by Menkumham. Jakarta. Indudewi, D. 2013. Pengukuran Kinerja dalam Instansi Pemda (Performance Measurement in Local Goverment). Jurnal USM vol. 8 no. 1. Jaaskelainen, A., dan V. Sillanpaa. 2013. Overcoming challanges in the implementation of Performance Measurement In Case study in public welfare services. Finlandia: Internatioal Journal of Public Sector Management. Jamil, B. O. 2013. Pengaruh Faktor Teknis & Faktor Organisasi terhadap Implementasi Sistem Pengukuran Kinerja. In (Studi Empiris Pada SKPD Pemerintah Kota Solok). Sumbar: Universitas Negeri Padang. Keathly, H., dan E. V. Aken. 2013. Systematic Literature Review on the Factors that Affect Performance Measurement System Implementation. Paper read at Industrial and System Engineering Research Conference, at Virginia, USA. Mike Bourne, dan A. Neely. 2003. Implementing performance measurement systems: a literature review. University of Cambridge, UK: International Journal Business Performance Management Negara, L. A. 1999. Pedoman Penyusunan Laporan Akuntabilitas Kinerja Instansi Pemerintah. Jakarta. Nurkhamid, M. 2008. Implementasi Inovasi Sistem Pengukuran Kinerja Instansi Pemerintah. Jakarta: Jurnal Akuntansi Pemerintah, Hal. 45 – 76. Presiden Republik Indonesia. 2006. Pelaporan Keuangan dan Kinerja Instansi Pemerintah (PP No. 8), edited by Menkumham. Jakarta. Syachbrani, W., dan R. Akbar. 2013. Faktor-Faktor Teknis dan Keorganisasian yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja Pemerintah Daerah. Jurnal Reviu Akuntansidan Keuangan Vol.3 No. 2 (Oktober 2013). The Organisation for Economic Cooperation Development (OECD). 2001. Managing Public Expenditure. In a Referene Book for Transition Country, edited by Richard Ellen and D. Tomasi. Paris, France: OECD Publication Services. Waal, A. A. d., dan H. Counet. 2009. Lessons learned from performance measurement management systems implementations: International journal of productifity and performance management. Wijaya, A. H. C., dan R. Akbar. 2013. Factors Influencing the Use of Performance Measurement System: Evidences from Indonesian Public Sectors. Malang: Jurnal Reviu Akuntansi dan Keuangan.in_ID
dc.identifier.issn2460-0784
dc.identifier.urihttp://hdl.handle.net/11617/6090
dc.description.abstractNow 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).in_ID
dc.language.isoidin_ID
dc.publisherUniversitas Muhammadiyah Surakartain_ID
dc.subjectmanagement performancein_ID
dc.subjectperformance measurement system (PMS)in_ID
dc.subjectimplementation of PMSin_ID
dc.subjectgood govermance governancein_ID
dc.titleTinjauan Literatur terhadap Faktor-Faktor yang Mempengaruhi Implementasi Siste Pengukuran Kinerjain_ID
dc.typeArticlein_ID


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