Evaluation of Performance Indicator Development: A Study at The Ministry of Foreign Affairs of The Republic of Indonesia
DOI:
https://doi.org/10.18196/pas.v1i2.11Keywords:
Government Agencies, Institutional Entrepreneur, Institutional Isomorphism, Institutional Logic, Performance Blueprint, Performance IndicatorsAbstract
Research aims: This study evaluates the development of performance indicators using the performance blueprint analysis tool and determines the institutional factors that play a role in the development of performance indicators.
Design/Methodology/Approach: Qualitative research with a case study approach was conducted at the Indonesian Ministry of Foreign Affairs.
Research findings: The Ministry of Foreign Affairs' performance indicator development has applied the principle of logical flow so that the programs and activities set have supported the strategic goals. In addition, most of the performance indicators include results and quality-oriented. However, weak documentation means that the logic flow is not well illustrated. This research captures the phenomena of isomorphism (coercive, mimetic, and normative), institutional logic, and institutional entrepreneurship in the performance measurement system (including the development of performance indicators) at the Ministry of Foreign Affairs. In addition, 15 institutional factors play a role in the development of performance indicators in the Ministry of Foreign Affairs, namely external parties, institutional idealism, initiation, efforts (related to accountability and performance indicator development), human resources, mindset, documentation, monitoring and evaluation (M&E), leadership commitment, logical framework principles, the role of stakeholders, business processes, reward and punishment, training, and information systems.
Theoretical contribution/Originality: This research complements knowledge related to evaluating the development of performance indicators with performance blueprint analysis and institutional factors that play a role in the development of performance indicators, as well as knowledge about the phenomenon of institutional isomorphism, logic and entrepreneurship in government agencies.
Practitioner/Policy implication: Ministries/agencies and regulatory agencies can use the performance blueprint analysis tool so that they can develop appropriate indicators and support policy making.
Research limitation/Implication: The research focused only on the Ministry of Foreign Affairs, so the results do not reflect the development of performance indicators in other government agencies. In addition, the interviews did not take the point of view of external parties who have a relationship with the development of performance indicators of the Ministry of Foreign Affairs.
References
Ahyaruddin, M., & Akbar, R. (2018). Indonesian Local Government's Accountability and Performance: The Institutional Isomorphism Perspective. Journal of Accounting and Investment, 19(1), 1-11. https://doi.org/10.18196/jai.190187
Akbar, R., Pilcher, R. A. & Perrin, B. (2015). Implementing Performance Measurement Systems: Indonesian Local Government Under Pressure. Qualitative Research in Accounting & Management, 12 (1), 3-33. https://doi.org/10.1108/QRAM-03-2013-0013
Argento, D., Peda, P., & Grossi, G. (2018). The Enabling Role of Institutional Entrepreneurs in The Adoption of IPSAS Within A Transitional Economy: The Case of Estonia. Public Administration and Development, 38(1), 39-49. https://doi.org/10.1002/pad.1819
Baskoro, F. R., & Akbar, R. (2018). Mengevaluasi Sistem Pengukuran Kinerja di Instansi Publik: Studi pada Badan Penanggulangan Bencana Daerah. Jurnal Akuntansi Terapan Indonesia, 1(2), 52-63. https://doi.org/10.18196/jati.010206
Braun, V. & Clarke, V. (2006). Using Thematic Analysis In Psychology, Qualitative Research in Psychology, Vol. 3 No. 2, pp. 77-10.
Creswell, J. W. and Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches, Fifth Edition. USA: SAGE Publications, Inc.
Dewi, N. A. W. T., & Dewi, L. G. K. (2022). Faktor-Faktor Yang Memengaruhi Penggunaan Informasi Kinerja Pemerintah Daerah Provinsi Bali. Jurnal Ilmiah Akuntansi dan Bisnis, 7(1), 136-149. https://doi.org/10.38043/jiab.v7i1.3506
DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, 48(2), 147-160. https://doi.org/10.2307/2095101
Dooren, W. V., Bouckaert, G., and Halligan J. (2015). Performance Management in the Public Sector: Second Edition. London: Routledge.
Friedman, M. A., De Lapp, Lynn, & Watson, Sara. (2000). The Results and Performance Accountability Implementation Guide. Retrieved January 2001, from www.raguide.org.
Hardani, H., Auliya, N. H., Andriani, H., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Metode Penelitian Kualitatif & Kuantitatif. CV. Pustaka Ilmu Group Yogyakarta.
Hennink, M., Hutter, I., & Bailey, A. (2012). Qualitative Research Method. London: Sage Publication Ltd.
Husaini, & Akbar, R. (2015). Evaluasi Pengembangan Indikator Kinerja Studi pada Badan Pusat Statistik (BPS). ABIS: Accounting and Business Information Systems Journal, 3(2). https://doi.org/10.22146/abis.v3i2.59314
Kurniawan, D. and Akbar, R. (2021). The Evaluation of Performance Indicators Development: A Study on Indonesian Financial Transaction Report and Analysis Center (PPATK). Journal of Accounting and Investment, 22(3), 426-459. https://doi.org/10.18196/jai.v22i3.11157
Laila, R., & Ermawati. (2021). Performance Measurement in Local Government: Institutional Factors. Journal of Social and Development Sciences, 12 (2), 35-44. https://doi.org/10.22610/jsds.v12i2(S).3208
Longo, P. J. (2002). The Performance Blueprint, An Integrated Logic Model Developed to Enhance Performance Measurement Literacy: The Case of Performance-Based Contract Management. Annual Conference of the American Evaluation Association. https://files.eric.ed.gov/fulltext/ED471543.pdf
Ministry of Foreign Affairs of the Republic of Indonesia. (2018). Minister of Foreign Affairs Regulation Number 4 of 2018 concerning Guidelines for the Performance Management System of the Ministry of Foreign Affairs and Representatives of the Republic of Indonesia.
Murdi, H., & Putri, A. (2020). Faktor-faktor yang Mempengaruhi Efektifitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Kota Payakumbuh. Jurnal Ekonomi, 23(1), 50-66.
Ngoye, B., Sierra, V., & Ysa, T. (2019). Assessing performance-use preferences through an institutional logics lens. International Journal of Public Sector Management, 32(1), 2-20. https://doi.org/10.1108/IJPSM-12-2017-0344
Parwoto, P., & Halim, A. (2020). The Effects of Organizational and Political Factors on the Development of Performance Measurement System (PMS) of Local Government Institutions. Journal of Accounting and Investment, 1(2), 217-239. https://doi.org/10.18196/jai.2102146
Risakotta, K. A., & Akbar, R. (2018). The Effect of Internal and External Accountability, Job Motivation and Education on Local Government Official's Performance. Journal of Indonesian Economy and Business, 33(3). https://doi.org/10.22146/jieb.13921
Sofyani, H., Akbar, R., & C. Ferrer, R. (2018). 20 Years of Performance Measurement System (PMS) Implementation in Indonesian Local Governments: Why Is Their Performance Still Poor? Asian Journal of Business and Accounting, 11(1), 151-184. https://doi.org/10.22452/ajba.vol11no1.6
Tiro, A. A. A., & Akbar, R. (2018). Evaluasi Penerapan Sistem Pengukuran Kinerja (Studi pada Kantor Kesatuan Bangsa dan Politik Kabupaten Bantul). ABIS: Accounting and Business Information Systems Journal, 6(2). https://doi.org/10.22146/abis.v6i2.59097
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Nestri Retno Andari, S.E., M.Acc., Rusdi Akbar, M.Sc., Ph.D., Ak., CA.
This work is licensed under a Creative Commons Attribution 4.0 International License.
