Pengembangan Dan Pemanfaatan Informasi Kinerja Untuk Penganggaran Di Instansi Pemerintah D.i. Yogyakarta Ditinjau Dari Dukungan Internal Dan Eksternal Serta Kapabilitas Teknis
Year: 2010
Type: article
Study design: Observational Study
Abstract: This research concerns technical factors and political factors as variables influencing the work performance measurement development as well as the utilization of performance information in budgeting, both directly and indirectly. It uses sample chosen by random sampling system, consisting of 316 executives with the echelon ranks of 2, 3, and 4 at the regional government offices, Jogjakarta, Indonesia. These executives are the official leaders appointed by the government. The research attempts to test and confirm whether such factors are consistently influential toward work performance measurement development and utilization of performance information in budgeting as conducted by the previous studies. Based on the results, the influence significantly toward work performance measurement development and utilization of performance information in budgeting, both directly and indirectly. In addition, the information system capability, incapability of explaining and assessing performance metrics (as technical factors) do not influence either directly nor indirectly both work performance measurement development and utilization of performance information in budgeting in budgeting. Yet, another technical factor, that is, technical knowledge has significant influence toward work performance measurement development in budgeting. These findings show that the change into performance measurement-based budgeting is influenced by the regional government’s internal and external support, external participations such as society for escorting the regional government officials for facing the budgeting system change. Keywords: political and technical factors, information system capability, incapability of explaining and evaluating performance metrics, performance measurement development, performance information utilization
Authors: Pepie Diptyana, Hardo Basuki
Language: Indonesian
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2951968481