DAMPAK ORIENTASI MODEL PENGUKURAN KINERJA DALAM MENINGKATKAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH (Studi Kasus di Kota Gorontalo)
Article Sidebar
Main Article Content
Abstract
Performance measurement orientation model is important to be the concern to all heads of organizations, particularly in public sector organizations in providing maximum service to the community. Measurement orientation of the input will be different from those of output and outcome, especially the impacts to the community. This study intends to look at the impact of performance measurement orientation towards transparency of the reporting of local administration. The method used is qualitative by (1) analysis of literatures and some of the laws and regulations that relate to a model of performance measurement that has ever been and is being implemented in Gorontalo and (2) content analysis, by analyzing each performance report both for input oriented as well as output and outcome oriented. The results show that output and outcome oriented performance measurement model is more transparent in presenting information to the public compared to the performance measurement model that have an input orientation.
Keywords: performance, performance measurement, performance measurement orientation, transparency
Downloads
Article Details
Issue
Section
Open Access
Humanus: Jurnal Ilmiah Ilmu-ilmu Humaniora is a peer reviewed and open access journal that publishes significant and important research from all area of humanities studies.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.