Penjelasan Teoritik Hubungan Pengukuran Kinerja dan Akuntabilitas

Article Sidebar

Published Jul 2, 2020
https://doi.org/10.32834/jplan.v2i1.181
Download
PDF
Statistic
Vol. 2 No. 1 (2020): Maret

Main Article Content

Asropi Asropi
Dosen Politeknik STIA LAN Jakarta

Abstract

In Indonesian governance practices, the concept of performance measurement is not separated from the narrative of the performance accountability system of government agencies (SAKIP). However, theoretical explanations about the relationship between the two are not widely discussed in literature. The purpose of this study is to provide a theoretical explanation of the relationship between performance measurement and accountability. All information in this study comes from the literature related to performance and accountability measurements. The study results show that theoritacally, the relationship between performance measurement and accountability is distinguished in two ways. The theoretical explanation covers the relationship between the application of performance measurement with internal accountability and the relationship between the application of performance measurement with external accountability. In this case, the application of performance measurement affects internal accountability but does not affect external accountability.

Article Details

References

  1. DAFTAR PUSTAKA
  2. Buku
  3. Armstrong, M. (2000, 2nd ed). Performance Management: Key strategies and practical guidelines. London : Kogan Page Limited.
  4. Armstrong, M. (2006). Performance Management : Key strategies and practical guidelines (3 rd. Ed). Philadelphia, USA: Kogan Page Limited.
  5. Asropi (2012). Pengaruh Pengukuran Kinerja dan Budaya Kinerja terhadap Akuntabilitas Kementerian dan Lembaga Pemerintah Nonkementerian di Indonesia, Disertasi, Universitas Indonesia, tidak dipublikasikan
  6. Boaz, A. & Nutley, S. (2003). Evidence-based policy and practice. In T. Bovaird & E. LÓ§ffler (Ed.). Public Management and Governance. (pp. 225-236). London: Routledge.
  7. Bouckaert, G. & van Dooren, W. (2003). Performance measurement and management in public sector organizations. In T. Bovaird & E. LÓ§ffler (Ed.). Public Management and Governance (pp. 127-136). London: Routledge
  8. Bovens, M. (2005). Public Accountability. In E. Ferlie, L. Lynne, C. Pollitt (Eds). The Oxford Handbook of Public Management (pp. 182-208). Oxford: Oxford University Press.
  9. Bruggeman, W. (2004). Performance Management from a Control Perspective: Introducing the Balanced Scorecard. In K. Verweire and L. Van den Berghe (Ed.). Integrated Performance Management: A Guide to Strategy Implementation (pp. 37-49). London: SAGE Publications Ltd
  10. Cokins, G. (2004). Performance management : finding the missing pieces (to close the intelligence gap) . Hoboken, New Jersey: John Wiley & Sons, Inc.
  11. Gupta, P. (2004). Six sigma business scorecard: Ensuring performance for profit. New York: McGraw-Hill
  12. Halligan, J. (2001) Accountability. In C. Aulich, J. Halligan, & S. Nutley (Eds.). Australian handbook of public sector management (pp. 174-185). Crows Nest, NSW: Allen & Unwin
  13. Heinrich, C.J. (2007). Measuring public sector performance and effectiveness. In B.G. Peters & J. Pierre (Ed.). (2007). Handbook of public administration (concise paperback edition) (pp. 24-36). London: Sage Publications Ltd.
  14. Heß, H. (2006). From Corporate Strategy to Process Performance – What Comes after Business Intelligence?. in A. Scheer, W. Jost · H. Heß, A. Kronz (Ed.). Corporate Performance Management: ARIS in Practice (pp. 7-29). Berlin Heidelberg: Springer-Verlag
  15. Hindryckx, B., Cnudde, P. D., Bauwens, M., Carrette, B., & Verweire, K. (2004). Finding the optimal maturity level and linking it to performance. In In K. Verweire & L. Van den Berghe (Ed.). Integrated Performance Management: A Guide to Strategy Implementation (pp. 293-323). London: SAGE Publications Ltd
  16. Kaplan, R.S. & Norton, D.P. (1996). The Balanced Scorecard. Boston:Harvard Business School Press.
  17. Kaplan, R.S. & Norton, D.P. (2001). The Strategy-Focused Organization. Boston: Harvard Business School Press.
  18. Marr, B. (2006). Strategic Performance Management :Leveraging and measuring your intangible value drivers. Oxford, UK: Elsevier Ltd.
  19. Meyer, M. W. (2002). Rethinking Performance Measurement –Beyond the Balanced Scorecard. Cambridge University Press: Cambridge.
  20. Neely, A. (1998). Measuring Business Performance: Why, What and How. Economist Books: London.
  21. Niven, P.R. (2005). Balanced scorecard diagnostics : maintaining maximum performance. Hoboken, New Jersey : John Wiley & Sons, Inc.
  22. Osborne, D. & Gaebler, T. (1992). Reinventing government: How the entrepreneurial is transforming the public sector. Middlesex, England: A Plum Book.
  23. Osborne, D. & Plastrik, P. (2000). The reinventor’s fieldbook: tools for transforming your government. San Francisco, CA: Jossey-Bass
  24. Peters, B.G. (2007). Performance-based accountability. In A. Shah (Ed.). Performance accountability and combating corruption (pp. 15-32). Washington, DC: The World Bank
  25. Poister, T.H. (2003). Measuring performance in public and nonprofit organizations. San Francisco, CA : Jossey-Bass.
  26. Pollitt, C. & Bouckaert, G. (2000). Public management reform: A comparative analysis. Oxford: Oxford University Press.
  27. Pulakos, E.D. (2009). Performance Management: A New Approach for Driving Business Results. West Sussex, United Kingdom: Wiley-Blackwell.
  28. Schiavo-Campo, S. & Sundaram, P. (2001). To serve and to preserve: Improving public administration in a competitive world. Manila: Asian Development Bank.
  29. Shah, A. & Chunli Shen. (2007). Citizen-centric performance budgeting at the local level. In A. Shah (Ed.). Local budgeting (pp.151-178 ).Washington, DC: The World Bank
  30. Spitzer, D.R. (2007). Transforming performance measurement : rethinking the way we measure and drive organizational success. New York: AMACOM
  31. Stenzel, C. & Stenzel, J. (2003). From cost to performance management. Hoboken, New Jersey: John Wiley & Sons, Inc.
  32. Verweire, K. and Van den Berghe, L. 2004. Integrated Performance Management: New Hype or New Paradigm?. In K. Verweire and L. Van den Berghe (Ed.). Integrated Performance Management: A Guide to Strategy Implementation (pp. 1-14). London: SAGE Publications Ltd
  33. Verweire, K., Baeten, X., Somers, L. & Van den Berghe, L. (2004). Performance from a finance perspective: shareholder value and beyond. In K. Verweire and L. Van den Berghe (Ed.). Integrated Performance Management: A Guide to Strategy Implementation (pp. 19-36). London: SAGE Publications Ltd
  34. Weber, E.P. (2003). Bringing society back in : grassroots ecosystem management, accountability, and sustainable communities. Massachusetts: The MIT Press
  35. Jurnal, papers
  36. Adcroft, A. & Willis, R. (2005). The (un) intended outcome of public sector performance measurement. The International Journal of Public Sector Management, 18 (4/5), 386-400. ABI/INFORM Global (Proquest) database.
  37. Beamon, B.M. & Balcik, B. (2008). .Performance measurement in humanitarian relief chains. The International Journal of Public Sector Management, 21 (1), 4
  38. Behn, R.D. (2003, Sept/Oct). Why measure performance? Different purposes require different measures. Public Administration Review, 63 (5), 586-606. ABI/INFORM Global (Proquest) database.
  39. Bolton, M. (2003). Public sector performance measurement: Delivering greater accountability. Work Study, 52 (1), 20-25
  40. Bovens, M. ( 2007). New Forms of Accountability and EU-Governance. Comparative European Politics, 5, (104–120).
  41. Bovens, M. (2006, January 16). Analysing and assessing public accountability. A conceptual framework. European Governance Papers, C-06-01. EUROGOV. http://www.connex-network.org/eurogov/.
  42. Carmona, S. & Ezzamel, M. (2007). Accounting and accountability in ancient civilizations: Mesopotamia and ancient egypt. Accounting, Auditing & Accountability Journal, 20 (2), 177-
  43. Dubnick , M.J. (2003, Fall). Accountability and ethics: Reconsidering the relationships. International Journal Of Organization Theory and Behavior, 6, (3); 405-
  44. Dubnick, M.J. & Justice, J.B. (2006, May). Accountability and the evil of administrative ethics. Administration & Society, 38 (2), 236-258
  45. Dubnick, M.J. (2003). Accountability and the promise of performance: In search of the mechanisms. Public Performance and Management Review, 28 (3), 376-417
  46. El-Shishini, H. (2001, September). Integrating financial and non-financial performance measures: State of the art and research opportunities. Paper presented at The Management Accounting Research Group Conference. Aston Business School. Birmingham.13-14 September
  47. Erkkilä,T. (2007, Spring). Governance and accountability - a shift in conceptualisation.1. Public Administration Quarterly, 31(1), 1-39
  48. Fritzen, S.A. (2007). Crafting performance measurement systems to reduce corruption risks in complex organizations: the case of the World Bank, Measuring Business Excellence 11 (4), 23
  49. Dollery, B. & Manley, K. (2007). A Note on performance measurement in Victorian local government. Accounting, Accountability & Performance, 13 (1), 22-41. ABI/INFORM Global (Proquest) database
  50. Heinrich, C.J. (2002, Nov/Dec) Outcomes-based performance management in the public sector: Implications for government accountability and effectiveness. Public Administration Review, 62 (6),712-726
  51. Halachmi, A. (2005). Performance measurement is only one way of managing performance. International Journal of Productivity and Performance Management, 54 (7), 502-517. ABI/INFORM Global (Proquest) database
  52. Haque, M.S. & Mudacumura, G.M. (2007, Winter). Introduction: Growing concerns for public accountability under the state in transition. Public Administration Quarterly, 31(4), 386-397
  53. Haque, M.S. (2007, Winter). Limits of public accountability under the reinvented state in developing nations. Public Administration Quarterly, 31(4), 429-453
  54. Grigorescu, A. (2008, fall). Horizontal accountability in intergovernmental organizations . Ethics & international affairs, 22 (3), 285-310.
  55. Jarrar, Y. & Schiuma, G. (2007). Measuring performance in the public sector: challenges and trends. Measuring Business Excellence, 11 (4), 4- ABI INFORM Global (Proquest) database.
  56. Kaufman, R. (1988, September). Preparing useful performance indicators. Training and Development Journal, 42 (9). 80-83. ABI INFORM Global (Proquest) database.
  57. Kelly, J.M. & Swindell, D. (2002, September-October). A multiple-inidcator approach to municipal service evaluation: Correlating performance measurement and citizen satisfaction across jurisdictions. Public Administration Review, 62 (5), 610-621, 27 Oktober, 2008. http://www.jstor.org/stable/3110020.
  58. Kloot, L. (1999) Performance measurement and accountability in Victorian local government. The International Journal of Public Sector Management, 12 (7), 565
  59. Kloot, L. (2009). Performance measurement and accountability in an Australian fire service. The International Journal of Public Sector Management, 22 (2), 128- ABI INFORM Global (Proquest) database.
  60. Koehane, R.O. (2008). Complex accountability and power in global governance: Issues for global business. Corporate Governance, 8 (4), 361
  61. Kravchuk, R.S. & Schack, R.W. (1996). Designing effective performance measurement systems under the Government Performance and Result Act of 1993. Public Administration Review, 56 (4), 348-358. ABI INFORM Global (Proquest) database.
  62. Lynch, T.D. & Day, S.E. (1996, Winter). Public sector performance measurement. Public Administration Quarterly, 19(4), 404-420. ABI INFORM Global (Proquest) database.
  63. Mimba, N. P. S. H., van Helden, G. J., Tillema, S. (2007). Public sector performance measurement in developing countries; A literature review and research agenda. Journal of Accounting & Organizational Change, 3 (3), 192
  64. Mulgan, R. (2008, Spring). Public sector reform in new zealand: Issues of public accountability. Public Administration Quarterly, 32 (1) 1-33.
  65. Nicholson-Crotty, S.; Theobald, N.A. & Nicholson-Crotty, J. (2006, Jan/Feb). Disparate measures: Public managers and performance-measurement strategies. Public Administration Review, 66 (1),101-114.
  66. Nyamori, R.O. (2009). Making development accountable. Journal of Accounting & Organizational Change, Vol. 5 No. 2, 2009, pp. 197-227
  67. Nyhan, R.C. & Marlowe, H.A. (1995, Summer). Performance measurement in the public sector : Challanges and opportunities. Public Productivity & Management Review, 18 (4), 333-348. Accessed: 27/10/2008. http://www.jstor.org/stable/3663056
  68. Oakes, .S. & Young, J.J. (2008). Accountability re-examined: Evidence from hull house. Accounting, Auditing & Accountability Journal, 21 (6), 765-
  69. OECD. (2009, November). Improving accountability for results: Performance budgeting and management reforms. OECD Journal on Budgeting, 9 (1), 97-155
  70. Page, S. (2006, May). The web of managerial accountability: The impact of reinventing government. Administration & Society, 38 (2), 166-198. ABI/INFORM Global (Proquest) database
  71. Pollitt, C. ( 2005, June 20). Performance Management in Practice:A Comparative Study of Executive Agencies. JPART 16:25–44
  72. Radnor, Z. & McGuire, M. (2004). Performance management in the public sector; fact or fiction?. International Journal of Productivity and Performance Management, 53 (3/4), 245-260. ABI INFORM Global (Proquest) database.
  73. Radnor, Z.J. & Barnes, D. (2007). Historical analysis of performance measurement and management in operations management. International Journal of Productivity and Performance Management, 56 (5/6), 384
  74. Rantanen, H.; Kulmala, H.I. ; Lönnqvist, A; & Kujansivu, P. (2007). Performance measurement systems in the Finnish public sector. The International Journal of Public Sector Management, 20 (5), 415
  75. Romzek, B.S. & Ingraham, P.W. (2000, May/Jun). Cross pressures of accountability: Initiative, command, and failure in the Ron Brown plane crash. Public Administration Review,60 (3), 240-254
  76. Steffek, J. (2010, Spring). Public Accountability and the Public Sphere of International Governance. Ethics & Iternational ffairs, 24 (1), 45-69.
  77. Taticchi, P., Tonelli, F., & Cagnazzo, L. (2010). Performance measuerement and management: A literature review and researh agenda. Measuring Business Excellence, 14 (1), 4 -18. ABI INFORM Global (Proquest) database.
  78. Wholey, J.S. & Hatry, H.P. (1992). The case for performance monitoring. Public Administration Review, 52 (6). 604-610. ABI INFORM Global (Proquest) database.
  79. Wood, J.A. & Winston, B.E. (2007). Development of three scales to measure leader accountability. Leadership & Organization Development Journal, 28(2)167-
  80. Peraturan Perundang-undangan
  81. Instruksi Presiden Nomor 7 Tahun 1999 tentang Akuntabilitas Kinerja Instansi Pemerintah.