Evaluasi Pengembangan Indikator Kinerja: Studi Pada Kementerian Luar Negeri Republik Indonesia

Nestri Retno Andari, Rusdi Akbar, M.Sc., Ph.D., Ak., CA.

2024 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Tujuan penelitian: Penelitian ini bertujuan untuk mengevaluasi pengembangan indikator kinerja dengan menggunakan alat analisis Performance Blueprint dan mengetahui faktor kelembagaan apa yang berperan dalam pengembangan indikator kinerja.

Desain/metodologi/pendekatan: Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus (case study) yang dilakukan di salah satu instansi pemerintah yaitu Kementerian Luar Negeri RI di Jakarta.

Temuan penelitian: Penelitian ini menemukan bahwa pengembangan indikator kinerja Kemenlu telah menerapkan prinsip alur logika sehingga program dan kegiatan yang ditetapkan telah menunjang sasaran strategis. Selain itu, sebagian besar indikator kinerja yang ditetapkan telah berorientasi hasil dan kualitas. Namun, dokumentasi yang lemah menyebabkan prinsip alur logika yang diterapkan Kemenlu tidak tergambarkan dengan baik. Penelitian ini menangkap fenomena isomorfisme (koersif, mimetik, dan normatif), institutional logic, dan institutional entrepreneur dalam sistem pengukuran kinerja yang di dalamnya termasuk pengembangan indikator kinerja di Kemenlu. Selain itu, terdapat 15 faktor kelembagaan yang berperan dalam pengembangan indikator kinerja Kementerian Luar Negeri RI, yaitu pihak eksternal, idealisme institusi, inisiasi, upaya (terkait akuntabilitas dan pengembangan indikator kinerja), sumber daya manusia, pola pikir, dokumentasi, monitoring dan evaluasi (monev); komitmen pimpinan, prinsip logical framework, peran stakeholders, proses bisnis, reward and punishment, pelatihan, dan sistem informasi.

Kontribusi teoritis: Penelitian ini melengkapi pengetahuan dan literasi terkait evaluasi pengembangan indikator kinerja dengan analisis performance blueprint dan faktor kelembagaan yang berperan dalam pengembangan indikator kinerja. Selain itu, penelitian ini berkontribusi terhadap pengetahuan mengenai fenomena institutional isomorfisme, logic, dan entrepreneur pada instansi pemerintah.

Implikasi praktis/kebijakan: Penelitian ini memiliki implikasi kepada kementerian/lembaga atau lembaga regulator untuk menggunakan alat analisis performance blueprint dalam proses pengembangan indikator kinerja agar dapat mengidentifikasi indikator yang tepat dan pada akhirnya meningkatkan akuntabilitas kinerja di masa yang akan datang, serta mendukung penyusunan kebijakan yang tepat dalam rangka meningkatkan kualitas kebijakan.

Keterbatasan penelitian: Keterbatasan dalam penelitian ini adalah fokus penelitian hanya dilakukan di satu instansi pemerintah, yaitu Kementerian Luar Negeri RI, sehingga hasil penelitian tidak mencerminkan pengembangan indikator kinerja dalam konteks yang berbeda atau instansi pemerintah yang lain. Selain itu, wawancara penelitian hanya mengambil sudut pandang Kementerian Luar Negeri RI dan tidak mengambil sudut pandang pihak eksternal yang memiliki keterkaitan dengan pengembangan indikator kinerja Kemenlu seperti konsultan dan K/L lainnya.

Research objectives: This research aims to evaluate the development of performance indicators using Performance Blueprint analysis tools dan to know what institutional factors that play a role in developing performance indicators.

Design/methodology/approach: This research used a qualitative research method with a case study approach conducted in one of the government agencies, the Indonesian Ministry of Foreign Affairs in Jakarta.

Research findings: This research revealed that the development of performance indicators of the Ministry of Foreign Affairs has applied the principle of logical flow so that the programs and activities determined supported its strategic targets. In addition, most of the performance indicators set were results and quality-oriented. However, weak documentation caused the logical flow principles applied by the Ministry of Foreign Affairs were not well explained. This research captured the phenomena of isomorphism (coercive, mimetic, and normative), institutional logic, and institutional entrepreneurship in the performance measurement system which included the development of performance indicators at the Ministry of Foreign Affairs. There were 15 institutional factors that played a role in developing performance indicators of the Indonesian Ministry of Foreign Affairs: external parties, institutional idealism, initiation, efforts (related to accountability and development of performance indicators), human resources, mindset, documentation, monitoring and evaluation (monev), management commitment, logical framework principle, the role of stakeholders, business process, reward and punishment, training, and information systems. 

Theoretical contribution: This research complements knowledge and literacy related to evaluation of performance indicator development with analysis of Performance Blueprints and institutional factors that play a role in the development of performance indicators. In addition, this research contributes to knowledge regarding the phenomena of institutional isomorphism, logic, and entrepreneurship in government agencies.

Practical/policy implications: This research has an implication on ministries/institutions or regulatory agencies to use Performance Blueprint analysis tools in the performance indicator development process in order to identify appropriate indicators and ultimately increase performance accountability in the future, as well as support appropriate policy formulation in order to improve quality policies.

Research limitations: The limitations of this research are that the research focus was only on one government agency, the Indonesian Ministry of Foreign Affairs. So, the research results do not reflect the development of performance indicators in different contexts or other government agencies. Apart from that, the research interviews only took the perspective of the Indonesian Ministry of Foreign Affairs and did not take the perspective of external parties who were related to the Ministry of Foreign Affairs' performance development indicators such as consultants and other Ministries/Institutions.

Kata Kunci : Performance Blueprint, Indikator Kinerja, Instansi Pemerintah, Institutional Isomorphism, Institutional logic, Institutional entrepreneur