Pengukuran kinerja dan akuntabilitas pada pemerintah lokal Victoria

-
Referensi:

Kloot L. (1999). Performance measurement and accountability in Victorian local government. International Journal of Public Sector Management, 12(7): 565-584.

Saat ini telah banyak teori tentang pengukuran kinerja dan akuntabilitas di dalam pemerintahan. Banyak pemerintah di seluruh dunia yang telah menginvestasikan banyak biaya dan modal untuk mengembangkan sistem pengukuran kinerja (performance measurement systems (PMS)), namun hasilnya masih belum memuaskan. Sekarang semakin banyak pula pihak yang mengakui bahwa ukuran kinerja keuangan hanya mampu mengukur aspek-aspek yang terbatas di dalam kinerja suatu organisasi. Guna menyempurnakan PMS dan akuntabilitas untuk pemangku kepentingan (stakeholders) yang berbeda-beda maka dikembangkanlah sejumlah indikator selain keuangan (non-financial) untuk sektor profit. Penelitain terdahulu di dalam sektor pemerintah lokal di negara bagian Victoria, Australia, menunjukkan rendahnya tingkat akuntabilitas dan sangat sedikitnya pengukuran kinerja yang dilakukan. Akan tetapi, sejumlah perubahan signifikan telah ditemukan di dalam sektor ini, sehingga memperkuat akuntabilitas lokal dan pusat, membuat sektor pemerintah menjadi semakin menyerupai dunia bisnis, dan menitikberatkan perhatian pada kebutuhan untuk mengukur kinerja. Penelitian ini menelaah sejauh mana PMS saat ini dipraktekkan di pemerintah lokal Victoria, faktor-faktor yang menyebabkan digunakannya pengukuran kinerja dan indikator-indikator selain keuangan apa saja yang berperan. Hasil penelitian membuktikan terjadinya kenaikan tingkat penggunaan pengukuran kinerja di dalam sektor pemerintah, terkait dengan semakin ditekankannya perubahan akuntabilitas dan organisasi oleh pemerintah negara bagian. Pengukuran kinerja tertuju pada individu (sumber daya manusia) dan program. Meskipun fokus juga diberikan kepada ukuran keuangan dan anggaran untuk akuntabilitas keuangan, penggunaan ukuran selain keuangan di dalam menentukan keluaran (outcome) dari akuntabilitas semakin digalakkan. Pelayanan konsumen dan kualitas menjadi dua bidang yang menjadi sasaran pengembangan ukuran-ukuran kinerja selain keuangan.

SJR Impact Factor - International Journal of Public Sector Management:


SCImago Journal & Country Rank

Popular posts from this blog

A study of drinking water quality of PDAM

-
One of problems faced by community dealing with water services provided by the State-owned Water Company (PDAM) is inadequacy of the services in fulfilling household needs. Customers often complain because this limited volume of water they can use for daily activities, such the research found in a service quality analysis of drinking water provided by PDAM. The study on service quality may have its cornerstones on three main aspects: the quality, quantity, and continuity.  In case of drinking water quality at the observed location, one should relate it to the quality threshold under the Letter of Decree of the Minister of Health Affairs of the Republic of Indonesia, Kepmenkes RI, No.907/MENKES/SK/VII 2002, which has been applicable since July 28, 2002. In addition, there is also another technique of analysis to measure the water quality level by examining water debit, water pressure, and flow continuity. However, to deal with PDAM’s vision and mission, service quality analysis is lik
Read more

Healthcare Waste in the United States Healthcare System

-
How America will pay for healthcare is a subject on the mind of virtually every American today. As Congress determines who will pick up the tab for this important and growing expense, it is worthwhile to take a close look at the cost of healthcare itself. Are there areas where expenses can be cut without undermining the quality of care provided? How prevalent are misuse, overuse, and fraud? This paper tackles the tangled issue of healthcare waste and arrives at some interesting, and perhaps even surprising, conclusions: America’s healthcare system is, indeed, hemorrhaging billions of dollars, and the opportunities to slow the fiscal bleeding are substantial. To organize the evidence supporting claims for the magnitude of waste in the healthcare system,we first suggest a set of categories of waste. For each category, there is a simple definition, a brief description of the examples, and references that allow us to make a reasonable assessment of total annual waste for each category. Ca
Read more

International Forestry LawReducing Emissions from Deforestation and Forest Degradation (REDD) and decentralized forest management

-
Authors: Irawan, S.; Tacconi, L The implementation of a mechanism for Reducing Emissions from Deforestation and Forest Degradation (REDD - plus) will be affected by governance conditions within host countries. The top eight countries, which are responsible for 70 percent of the world's total annual deforestation, have implemented certain forms of decentralization in public administration and forest management. This paper analyzes implications of decentralized forest management for the implementation of REDD. Three possible options for the involvement of local governments in the implementation of REDD are: 1) the central government decides on a national reference level and devolves the implementation to local governments; 2) the central government decides on a national reference level and seeks expressions of interest from local governments to implement REDD in their administrative areas; and 3) the central and local governments decide on a national reference level jointly and loc
Read more