IDEAS home Printed from https://ideas.repec.org/a/rnd/arjevr/v6y2015i2p34-41.html
   My bibliography  Save this article

Current Practice Performance Measurement Model: A Case Study in Indonesia

Author

Listed:
  • Mattoasi Mattoasi

Abstract

Understanding performance measurement in the public sector organization is very important in looking into the early performance of local governments. This is because having a good performance measurement model in place serves as part of the accountability to stakeholders (e.g., society as taxpayers). Choosing the right model of performance measurement will have an impact on the performance of the government. In this research, preliminary literature study conducted found that the model of performance measurement, which was used in Indonesia in the old order as well as the new order, was an old model (traditional). The traditional model tends to be input-oriented, causingthe model to be unfit or unsuitable with the current situation. In this concept paper, which also initially analyzing the contents of documents associated with Government Performance Accountability Report (LAKIP) for several years were reviewed and reveals that after the LAKIP model was applied in Indonesia, the local government performance which now focuses on the output level helps overcoming the disadvantages of the previous models in place.

Suggested Citation

  • Mattoasi Mattoasi, 2015. "Current Practice Performance Measurement Model: A Case Study in Indonesia," Journal of Education and Vocational Research, AMH International, vol. 6(2), pages 34-41.
    • Handle: RePEc:rnd:arjevr:v:6:y:2015:i:2:p:34-41
    DOI: 10.22610/jevr.v6i2.186
    as

    Download full text from publisher

    File URL: https://ojs.amhinternational.com/index.php/jevr/article/view/186/186
    Download Restriction: no
    File URL: https://ojs.amhinternational.com/index.php/jevr/article/view/186
    Download Restriction: no
    File URL: https://libkey.io/10.22610/jevr.v6i2.186?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Marc Robinson & Duncan P Last, 2009. "A Basic Model of Performance-Based Budgeting," IMF Technical Notes and Manuals 09/01, International Monetary Fund.
    2. Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
    3. Mr. Duncan P Last & Mr. Marc Robinson, 2009. "A Basic Model of Performance-Based Budgeting," IMF Technical Notes and Manuals 2009/001, International Monetary Fund.
    4. Gareth G.Morgan, 2013. "Purposes, activities and beneficiaries: Assessing the use of accounting narratives as indicators of third sector performance," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(3), pages 295-315, September.
    5. Mr. Marc Robinson & Mr. Jim Brumby, 2005. "Does Performance Budgeting Work? An Analytical Review of the Empirical Literature," IMF Working Papers 2005/210, International Monetary Fund.
    6. Govindarajan, V., 1984. "Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 125-135, June.
    7. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    8. Gareth G. Morgan, 2013. "Purposes, activities and beneficiaries," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 295-315, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alaa Mohama Malo Alain & Magdy Melegy Abdul Hakim Melegy, 2017. "Program and Performance Budgeting System in Public Sector Organizations: An Analytical Study in Saudi Arabian Context," International Business Research, Canadian Center of Science and Education, vol. 10(4), pages 157-166, April.
    2. Catalin Florin Zeti & Sebastian Ilie Dragoe, 2020. "Opinions Regarding The Budgetary Performance In The Public Sector Of Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 73-82, April.
    3. Sergii Slukhai, 2011. "M&E and Budget Program Performance Measurement in Ukraine: Current State and Needs for Improvement," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(2), pages 28-47.
    4. Alawattage, Chandana & Alsaid, Loai Ali, 2018. "Accounting and structural reforms: A case study of Egyptian electricity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 15-35.
    5. Jakub Haas & Eva Gajdošová, 2016. "The Performance Indicators for The State Health-related Expenditures: Lessons from OECD," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(1), pages 5-22.
    6. Deryl Northcott & Necia France, 2005. "The Balanced Scorecard in New Zealand Health Sector Performance Management: Dissemination to Diffusion," Australian Accounting Review, CPA Australia, vol. 15(37), pages 34-46, November.
    7. Maged Albaz & Mohamed Mostafa Ali Albaz, 2019. "Core Perspectives Of Performance Measurement In Npos: In Search Of Accountability And Legitimacy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 3-16.
    8. Julien Kleszczowski, 2016. "La place des parties prenantes dans l’évaluation de l’impact social des organisations non lucratives: étude empirique au sein d’une organisation française," Post-Print hal-01901230, HAL.
    9. SVETLANA Solyannikova & С. Солянникова П., 2015. "Ответственная Бюджетная Политика В Социальной Сфере: Проблемы Разработки И Реализации // A Responsible Budgetary Policy In The Social Sphere: Problems Of Development And Implementation," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 5, pages 45-51.
    10. Frank Ohemeng & Emelia A. Asiedu & Theresa Obuobisa‐Darko & Juliana A. Abane & Kenneth Parku, 2022. "The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 74-92, December.
    11. Vincenzo Sforza & Pietro Marigonda & Bruno Bernardi & Alberto Domenicali, 2019. "L?impiego del controllo di gestione negli atenei: i risultati di un?indagine AssoController," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 99-122.
    12. Sven Modell, 2005. "Performance Management in the Public Sector: Past Experiences, Current Practices and Future Challenges," Australian Accounting Review, CPA Australia, vol. 15(37), pages 56-66, November.
    13. Anatoly Yakovlevich Zaporozhan, 0. "Non-program Classification of Expenses of the Program Budget," Administrative Consulting, Russian Presidential Academy of National Economy and Public Administration. North-West Institute of Management., issue 5.
    14. Mousami Prasad & Trupti Mishra & Arti D. Kalro, 2017. "Environmental disclosure by Indian companies: an empirical study," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 19(5), pages 1999-2022, October.
    15. Sergii SLukhai, 2011. "Monitoring and evaluation as tools for enhancing public expenditure management in Ukraine," Financial Theory and Practice, Institute of Public Finance, vol. 35(2), pages 217-239.
    16. Cem Dener & Joanna Alexandra Watkins & William Leslie Dorotinsky, 2011. "Financial Management Information Systems : 25 Years of World Bank Experience on What Works and What Doesn't," World Bank Publications - Books, The World Bank Group, number 2297, December.
    17. Istemi Demirag & Iqbal Khadaroo, 2011. "Accountability and value for money: a theoretical framework for the relationship in public–private partnerships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 15(2), pages 271-296, May.
    18. Trenovski Borce & Marjan Nikolov, 2015. "Cost-Benefit Analysis Of Performance Based Budgeting Implementation," Journal Articles, Center For Economic Analyses, pages 5-44, December.
    19. Verbeeten, F.H.M., 2005. "New’ Performance Measures: Determinants of Their Use and Their Impact on Performance," ERIM Report Series Research in Management ERS-2005-054-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    20. Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnd:arjevr:v:6:y:2015:i:2:p:34-41. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Muhammad Tayyab (email available below). General contact details of provider: https://ojs.amhinternational.com/index.php/jevr .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.