Evaluasi Implementasi Sistem Pengukuran Kinerja (Studi pada Dinas Pendidikan Kabupaten Klaten)

FAIZAH KHAERUDDIN, Rusdi Akbar, M.Sc., Ph.D., CMA., Ak., CA.

2018 | Tesis | MAGISTER AKUNTANSI

Tujuan penelitian ini adalah menunjukkan ada atau tidaknya kesesuaian informasi dalam dokumen perencanaan hingga pelaporan pada implementasi sistem pengukuran kinerja Dinas Pendidikan Kabupaten Klaten dan menjelaskan fakto-faktor yang berperan terhadap kesesuaian informasi dalam implementasi sistem pengukuran kinerja Dinas Pendidikan Kabupaten Klaten. Penelitian ini dilakukan dengan melakukan analisis terhadap dokumen-dokumen SAKIP dan dikonfirmasi melalui wawancara kepada pihak-pihak yang berkaitan langsung dengan penerapan sistem pengukuran kinerja. Hasil penelitian menunjukkan bahwa implementasi sistem pengukuran kinerja pada Dinas Pendidikan Kabupaten Klaten belum menunjukkan kesesuaian informasi di antara dokumen-dokumen SAKIP. Hasil analisis dari empat kuadran (Four Quadrant) menunjukkan bahwa sebagian besar indikator kinerja Dinas Pendidikan Kabupaten Klaten masih berorientasi pada upaya yaitu kinerja yang dilakukan sebatas pada pelaksanaan kegiatan yang masih berorientasi pada penyedia layanan, belum terkait dengan masyarakat sebagai penerima layanan. Faktor-faktor yang berperan pada implementasi sistem pengukuran kinerja Dinas Pendidikan Kabupaten Klaten adalah Sumber Daya Manusia (SDM), pelatihan, keakuratan data, komitmen pemimpin, serta reward and punishment.

This research was to show if there was agreement or disagreement of information between document planning and document reporting regarding the implementation of performance measurement system in Klaten Regency Education Office. It was also to explain factors contributing to the agreement of information in the implementation of performance measurement system in Klaten Regency Education Office. This research was conducted by analyzing SAKIP (Government Agency Performance Accountability System) documents which were then confirmed through interviews with parties directly related to the implementation of the performance measurement system. The results showed that the implementation of performance measurement system in Klaten Regency Education Office has not yet indicated an agreement of information among SAKIP documents. The four quadrant analysis showed the most performance indicators of Klaten Regency Education OfficThis research was to show if there was agreement or disagreement of information between document planning and document reporting regarding the implementation of performance measurement system in Klaten Regency Education Office. It was also to explain factors contributing to the agreement of information in the implementation of performance measurement system in Klaten Regency Education Office. This research was conducted by analyzing SAKIP (Government Agency Performance Accountability System) documents which were then confirmed through interviews with parties directly related to the implementation of the performance measurement system. The results showed that the implementation of performance measurement system in Klaten Regency Education Office has not yet indicated an agreement of information among SAKIP documents. The four quadrant analysis showed the most performance indicators of Klaten Regency Education Office were still effort-oriented. The performance was limited to service-oriented activities and was not yet related to the society as the service recipients. The contributing factors to the implementation of performance measurement system in Klaten Regency Education Office were Human Resources (HR), trainings, data accuracy, leadre commitment, and reward and punishment.e were still effort-oriented. The performance was limited to service-oriented activities and was not yet related to the society as the service recipients. The contributing factors to the implementation of performance measurement system in Klaten Regency Education Office were Human Resources (HR), trainings, data accuracy, leadre commitment, and reward and punishment.

Kata Kunci : pengukuran kinerja, indikator kinerja, logic model, performance blueprint, teori isomorfisma