Institusionalisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (Sakip) Di Pemerintah Kota Malang

Mariandini, Fransiska Iing (2017) Institusionalisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (Sakip) Di Pemerintah Kota Malang. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memahami institusionalisasi SAKIP di Pemerintah Kota Malang sesuai dengan PERPRES No. 29 tahun 2014. Penelitian ini menggunakan paradigma post positive. Analisis dan interpretasi data dilakukan berdasarkan teori New Institutional Sociology (NIS). Hasil penelitian menunjukkan tingginya komitmen untuk mendukung rencana pembangunan nasional yang berdampak pada pembenahan perencanaan, penganggaran, dan evaluasi internal Organisasi Perangkat Daerah (OPD). Berdasarkan hasil analisis ditemukan terjadinya gejala isomorphism dan decoupling. Desakan dari pemerintah pusat berupa peraturan hukum yang mengikat dalam penerapan SAKIP menggambarkan terjadinya isomorphism yang sifatnya coercive. Selain itu, pengadopsian penyusunan perjanjian kinerja bagi seluruh pegawai merupakan hasil belajar dari Pemerintah Provinsi Jawa Timur dan ditunjang dengan terjalinnya kerjasama antara Pemerintah Kota Malang dengan KEMENPAN-RB, Pemerintah Provinsi Jawa Timur, dan PT. Jakarta Traspac dalam proses implementasi SAKIP juga menunjukkan adanya gejala isomorphism yang sifatnya mimetic dan normative. Indikasi terjadinya decoupling dapat dilihat dari mindset OPD yang belum berorientasi outcome, pengelolaan data kinerja belum sesuai dengan Standard Operating Procedure, dan rendahnya pemanfaatan informasi kinerja.

English Abstract

This study aims to understand the institutionalization of Malang City Government’s SAKIP accordance with the Presidential Regulation No. 29/2014. This study using the post positive paradigm. Analysis and interpretation data based on New Institutional Sociology (NIS) theory. The result show the high commitment to support national development plan affect planning, budgeting, and Regional Organizations (OPD) internal evaluation improvement. Based on the analysis found the symptoms of isomorphism and decoupling. The insistence of strict laws from the Central Government in the implementation SAKIP decribe isomorphism symptoms that are coercive. In addition, the adoption of Performance Agreement formulation for all official is the learning outcome from East Java Provincial Government and supported by the cooperation between Malang City Government with KEMENPAN-RB, East Java Provincial Government and PT. Jakarta Traspac in the proces implementing SAKIP also described the symtoms of isomorphism that are mimetic and normative. Indication of decoupling visible from OPS’s mindset has not been outcome oriented, the performance data management are not appropriate with standard operating procedure, and finally the low utilization of performance information.

Item Type: Thesis (Magister)
Identification Number: TES/352.35/MAR/i/2017/041710197
Uncontrolled Keywords: GOVERNMENT ACCOUNTABILITY, LOCAL GOVERNMENT, INDONESIA - MALANG
Subjects: 300 Social sciences > 352 General considerations of public administration > 352.3 Executive management > 352.35 Internal control
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 09 May 2018 02:20
Last Modified: 26 Nov 2021 06:50
URI: http://repository.ub.ac.id/id/eprint/10345
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