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Performance Measurement of Local Government in Indonesia: A Conceptual Study

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  • Lovina Eka Putri
  • Khoirul Aswar
  • Ermawati

Abstract

This study begins with the problem of the many Indonesia’s local governments that have not been able to compile a Government Agency Performance Accountability Report or LAKIP. This is because there are still many local governments that have not been able to measure performance with applicable standards. And therefore, many local governments still get poor grades in preparing their LAKIP. This due to several factors such as the commitment of management which is still questionable, the lack resources used to measure performance and so forth. This study aims to find out how far have local government efforts are taken to measure performance according to organizational factors of local government in Indonesia specifically in Bekasi. Through the institutional theory, this study has three objectives, to find out the effects of technical knowledge, management commitment, and resources on performance measurement. Therefore, this study contributes to provide a picture for the local government in measuring performance based on organizational factors.

Suggested Citation

  • Lovina Eka Putri & Khoirul Aswar & Ermawati, 2020. "Performance Measurement of Local Government in Indonesia: A Conceptual Study," Information Management and Business Review, AMH International, vol. 12(1), pages 41-44.
    • Handle: RePEc:rnd:arimbr:v:12:y:2020:i:1:p:41-44
    DOI: 10.22610/imbr.v12i1(I).3027
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    References listed on IDEAS

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    1. 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.
    2. Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 11(3), pages 24-30, December.
    3. Khoirul Aswar, 2019. "Factors on the Accrual Accounting Adoption: Empirical Evidence from Indonesia," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 12(3), pages 36-42, December.
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    Cited by:

    1. Luna Nur Amalina & Mahendro Sumardjo, 2020. "The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments," Information Management and Business Review, AMH International, vol. 12(2), pages 12-19.
    2. Regita Oktaviani & Satria Yudhia Wijaya & ermawati, 2020. "Factors Affecting the Local Governments Financial Performance," Journal of Economics and Behavioral Studies, AMH International, vol. 12(4), pages 84-89.
    3. Miranti Putri & Khoirul Aswar, 2022. "Local Government Financial Performance: The Role of Political Monitoring," Journal of Economics and Behavioral Studies, AMH International, vol. 14(3), pages 42-50.

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