INOVASI SISTEM PENGUKURAN KINERJA INSTANSI PEMERINTAH DAERAH (Pada Pemda Kabupaten Kuningan)
ARIF RAHMAN, Rusdi Akbar, M.Sc., Ph.D., Ak., C.M.A
2013 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan-
By implementing a performance measurement system is expected to help further improve the performance of the government in realizing the goals and objectives, efficiency and effectiveness of the public in a transparent manner, and implementing accountability. In terms of accountability, in truth there is information that is needed by interested parties. Therefore it can be used as media accountability or liability as a tool for solving a variety of problems to expect an improvement in the performance of the government through the CGC, LPPD, LAKIP. Through 3 report the performance of the government can dinilaidengan transparent, systematic and accountable. Therefore, these three reports can encourage governments to create \"good governace\", other than that people can have more confidence in the government that has implemented the principles of accountability and transparency. This research has the objective to provide input to government agencies in the preparation of the Strategic Plan and performance reports. Because we know in the preparation of the Strategic Plan and LAKIP still quite arbitrary, so that the results of; report is still low. The sample in this study is the echelon 2, 3 Echelon, Echelon 4. Based on a purposive sampling method in which samples were selected based on specific criteria. In this case the echelon 2, 3, 4 is the official who compiled the Strategic Plan and performance reports on all SKPD Kuningan district. Shows that the development of performance measurement ssitem (y) shown to be affected positively by the limitations of information systems (x1), difficulty defining performance measures (x2) performance commitments (x3), decision-making authority (x4), training (x5), organizational culture (x6 ), and resources (x7).
Kata Kunci : Limitations of Information Systems, Performance Difficulties in Determining the Size, Performance Commitment, Decision Authority, Training, organsiasi culture, resources pengfukuran system performance.
