Pengukuran kinerja dan akuntabilitas pada pemerintah lokal Victoria

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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.

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