Evaluasi Pengukuran Kinerja Pemerintah Daerah: Studi Kasus pada Dinas Kesehatan Kabupaten Garut

https://doi.org/10.35912/jastaka.v2i1.1755
Published: Dec 27, 2022

Abstract:

Purpose: This study aims to determine the quality of strategic planning and performance measurement, by studying the case at the Garut District Health Office.

Research Methodology: This research uses the case study method (Yin, 2018) and desk research (Hague, 2006).

Results: The result of the evaluation of performance planning is that the Garut District Health Office has only fulfilled about 50% of the quality criteria for a good performance plan. Evaluation of the types of performance measures, Garut District Health Office almost entirely uses output-based performance measures, has not yet integrated efficiency performance measures and only uses one outcome performance measure. Good performance measurement design prioritizes using outcome-based performance measures.

Limitations: This research has not yet compared the evaluation model proposed with the existing model, which is based on the SAKIP implementation evaluation regulations in Permenpan RB Number 12 of 2015, and it only describes the unit of analysis studied.

Contribution: In addition to providing alternative evaluation models, this study also proposes an integrated model of performance reports and financial reports to increase the benefits of the two reports in public administration area.

Keywords:
1. Strategic Management
2. Performance Planinning
3. Performance Measurement
4. Performance Evaluation
Authors:
Soffan Marsus
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How to Cite
Marsus, S. (2022). Evaluasi Pengukuran Kinerja Pemerintah Daerah: Studi Kasus pada Dinas Kesehatan Kabupaten Garut . Jurnal Studi Pemerintahan Dan Akuntabilitas, 2(1), 65–79. https://doi.org/10.35912/jastaka.v2i1.1755
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Vol. 2 No. 1 (2022): Juli
Articles
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References

    Afero, D., Rosalia, F., & Budiono, P. (2022). Badan Usaha Milik Desa (Bumdesa) dalam Perspektif Desentraslisasi Pembangunan. Jurnal Studi Pemerintahan dan Akuntabilitas, 1(2), 151-159.

    Ammons, D. N. (2017). Performance Measurement in Local Government: Developing Measures for Managing Your Operation. ICMA. https://icma.org/documents/performance-measurement-local-government-developing-measures-managing-your-operation

    Dewi, F. G. (2022). Mutations of position and performance of local government public officers: An experimental study. Journal of Governance and Accountability Studies, 2(2), 93-105.

    Freeman, R. (2015). Strategic Management: a Stakeholder approach. Cambridge University Press.

    Hague, P. (2006). A Practical Guide to Market Research. In Grosvenor House Publishing Ltd.

    Hatry, H. P. (2007). Performance Measurement: Getting Results (Second Edi). The Urban Insitute.

    Hijal-Moghrabi, I. (2017). The Current Practice of Performance-Based Budgeting in The Largest U.S. Cities: An Innovation Theory Perspective. Public Performance & Management Review, 40(4), 652–675. https://doi.org/10.1080/15309576.2017.1313168

    Hood, C. (1995). The “ New Public Management ” in The 1980s?: Variations of a Theme. Accounting, Organizations and Society, 20, 93–109.

    Kettl, D. F. (2005). The Global Public Management Revolution. In The Brookings Institution Press (Second Ed.). The Brooking Institution.

    Knowlton, L. W., & Phillips, C. C. (2012). The Logic Model Guidebook: Better Strategies for Great Results. SAGE Publications. https://books.google.co.id/books?id=gZ8gAQAAQBAJ

    Marsus, Soffan;, & Masudin, M. (2019). The Implementation of Performance Based Budgeting in Indonesia. 4th International Public Sector Conference: Energizing Public Sector towards The Next Industrial Revolution, 86.

    Marsus, Soffan. (2020). What ’ s Wrong with Performance Based Budgeting Implementation in Indonesia?? In A. Solikin (Ed.), Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? (pp. 334–338). Taylor & Francis Group.

    Nemec, J., & de Vries, M. S. (2019). Effectuating Performance-Based Budgeting Takes Time. Springer International Publishing. https://doi.org/10.1007/978-3-030-02077-4_14

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    Pemerintah Kabupaten Garut. (2019). Laporan Kinerja Instansi Pemerintah Kabupaten Garut Tahun 2019.

    Pemerintah Kabupaten Garut. (2019). Peraturan Daerah Kabupaten Garut Nomor 1 Tahun 2019 tentang Rencana Pembangunan Jangka Menengah Daerah Tahun 2019-2024. https://jdih.garutkab.go.id/page/info/produk/9662

    Sagala, S. (2015). Manajemen Strategik dalam Peningkatan Mutu Pendidikan (2nd ed.). Alfabeta.

    Sejati, N. A. (2018). Budaya Kinerja: Sebuah Upaya Revitalisasi Akuntabilitas Kinerja (R. M. Harahap, E. H. Winarno, M. Rizal, & An. P. Rukka (eds.)). Birokrat Menulis.

    Sufi, F. K. (2016). Linking Vision, Mission, Strategies, Goals, Tactics & Objectives: A Means to End Approach. Linked-In. https://www.linkedin.com/pulse/linking-vision-mission-strategies-goals-tactics-objectives-sufi

    Sugiyono. (2016). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Alfabeta.

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    W.K. Kellogg Foundation. (2004). Logic Model Development Guide.

    Yin, R. K. (2018). Case Study Research and Design. Sage Publications, 352.

  1. Afero, D., Rosalia, F., & Budiono, P. (2022). Badan Usaha Milik Desa (Bumdesa) dalam Perspektif Desentraslisasi Pembangunan. Jurnal Studi Pemerintahan dan Akuntabilitas, 1(2), 151-159.
  2. Ammons, D. N. (2017). Performance Measurement in Local Government: Developing Measures for Managing Your Operation. ICMA. https://icma.org/documents/performance-measurement-local-government-developing-measures-managing-your-operation
  3. Dewi, F. G. (2022). Mutations of position and performance of local government public officers: An experimental study. Journal of Governance and Accountability Studies, 2(2), 93-105.
  4. Freeman, R. (2015). Strategic Management: a Stakeholder approach. Cambridge University Press.
  5. Hague, P. (2006). A Practical Guide to Market Research. In Grosvenor House Publishing Ltd.
  6. Hatry, H. P. (2007). Performance Measurement: Getting Results (Second Edi). The Urban Insitute.
  7. Hijal-Moghrabi, I. (2017). The Current Practice of Performance-Based Budgeting in The Largest U.S. Cities: An Innovation Theory Perspective. Public Performance & Management Review, 40(4), 652–675. https://doi.org/10.1080/15309576.2017.1313168
  8. Hood, C. (1995). The “ New Public Management ” in The 1980s?: Variations of a Theme. Accounting, Organizations and Society, 20, 93–109.
  9. Kettl, D. F. (2005). The Global Public Management Revolution. In The Brookings Institution Press (Second Ed.). The Brooking Institution.
  10. Knowlton, L. W., & Phillips, C. C. (2012). The Logic Model Guidebook: Better Strategies for Great Results. SAGE Publications. https://books.google.co.id/books?id=gZ8gAQAAQBAJ
  11. Marsus, Soffan;, & Masudin, M. (2019). The Implementation of Performance Based Budgeting in Indonesia. 4th International Public Sector Conference: Energizing Public Sector towards The Next Industrial Revolution, 86.
  12. Marsus, Soffan. (2020). What ’ s Wrong with Performance Based Budgeting Implementation in Indonesia?? In A. Solikin (Ed.), Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? (pp. 334–338). Taylor & Francis Group.
  13. Nemec, J., & de Vries, M. S. (2019). Effectuating Performance-Based Budgeting Takes Time. Springer International Publishing. https://doi.org/10.1007/978-3-030-02077-4_14
  14. Pemerintah Kabupaten Garut. (2019). Laporan Kinerja Instansi Pemerintah (LAKIP) Dinas Kesehatan Pemerintah Kabupaten Garut Tahun 2019.
  15. Pemerintah Kabupaten Garut. (2019). Laporan Kinerja Instansi Pemerintah Kabupaten Garut Tahun 2019.
  16. Pemerintah Kabupaten Garut. (2019). Peraturan Daerah Kabupaten Garut Nomor 1 Tahun 2019 tentang Rencana Pembangunan Jangka Menengah Daerah Tahun 2019-2024. https://jdih.garutkab.go.id/page/info/produk/9662
  17. Sagala, S. (2015). Manajemen Strategik dalam Peningkatan Mutu Pendidikan (2nd ed.). Alfabeta.
  18. Sejati, N. A. (2018). Budaya Kinerja: Sebuah Upaya Revitalisasi Akuntabilitas Kinerja (R. M. Harahap, E. H. Winarno, M. Rizal, & An. P. Rukka (eds.)). Birokrat Menulis.
  19. Sufi, F. K. (2016). Linking Vision, Mission, Strategies, Goals, Tactics & Objectives: A Means to End Approach. Linked-In. https://www.linkedin.com/pulse/linking-vision-mission-strategies-goals-tactics-objectives-sufi
  20. Sugiyono. (2016). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Alfabeta.
  21. Utari, T., Yuliansyah, Y., & Nauli, P. (2022). Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas, 1(2), 97-110.
  22. W.K. Kellogg Foundation. (2004). Logic Model Development Guide.
  23. Yin, R. K. (2018). Case Study Research and Design. Sage Publications, 352.