THE IMPLEMENTATION OF CASCADING IN THE REGIONAL GOVERNMENTS
Keywords:
Cascading, Performance Planning, Key Performance Indicators, Performance Report
Abstract
Cascading carried out in local governments greatly affects the performance of local governments in the Performance Accountability System for Government Agencies (SAKIP). This study aims to determine the implementation of cascading in the local government of Kerinci Regency, Jambi Province and Rejang Lebong Regency, Bengkulu Province in realizing a clean, accountable, and high-performing government. Researchers used a qualitative approach with descriptive analysis method. The results showed that in general cascading has been carried out to improve the quality of governance in Kerinci Regency, Jambi Province and Rejang Lebong Regency, Bengkulu Province. However, the application of cascading in achieving the Key Performance Indicators (KPI) of Regional Heads still needs to be revised or improved so that all Regional Apparatus Organizations (OPD) can align the KPIs of Regional Heads with KPIs of Regional Apparatus Organizations to achieve the vision and mission of the regional government. Furthermore, the linkage of the Regional Medium-Term Development Plan (RPJMD) and Local Government Work Plan (RKPD) with the Strategic Plan and Work Plan that has been running according to the rules and cascading carried out in the regional government affects the results of the regional government performance assessment in the Performance Accountability System of Government Agencies.
Downloads
Download data is not yet available.
References
[1]. Afshar, F. (1994). Globalization: The Persisting Rural-Urban Question and the Response of Planning Education. Journal of Planning Education and Research, 13(4), 271–283. https://doi.org/10.1177/0739456X9401300404
[2]. Angreini Pangumbalerang, S. P. (2014). Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Dinas Pendapatan Daerah Dan Badan Pengelolaan Keuangan Dan Barang Milik Daerah. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(4), 1–9.
[3]. Balabonienė, I., & Večerskienė, G. (2015). The Aspects of Performance Measurement in Public Sector Organization. Procedia - Social and Behavioral Sciences, 213, 314–320. https://doi.org/10.1016/j.sbspro.2015.11.544
[4]. Bappenas. (2019). Pedoman Evaluasi dan Indikator Kinerja Pembangunan.
[5]. Bergman, M., & Lane, J. E. (1990). Public Policy in a Principal-Agent Framework. Journal of Theoretical Politics, 2(3), 339–352. https://doi.org/10.1177/0951692890002003005
[6]. Buchanan, H., & Niven, N. (2002). Validation of a Facial Image Scale to assess child dental anxiety. International Journal of Paediatric Dentistry, 12(1), 47–52. https://doi.org/10.1046/j.0960-7439.2001.00322.x
[7]. Cavalluzzo, K. S., & Ittner, C. D. (2004). Implementing performance measurement innovations: Evidence from government. Accounting, Organizations and Society, 29(3–4), 243–267. https://doi.org/10.1016/S0361-3682(03)00013-8
[8]. Chenhall, R. H., & Brownell, P. (2008). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225–233. https://doi.org/10.1016/0361-3682(88)90001-3
[9]. De Lancer Julnes, P., & Holzer, M. (2014). Promoting the utilization of performance measures in public organizations: An empirical study of factors affecting adoption and implementation. Performance Measurement: Building Theory, Improving Practice: Building Theory, Improving Practice, 166–189.
[10]. Dewi, K. F., Widana Putra, A. A. G. ., & Astika, I. B. P. (2017). Pengaruh Budaya Organisasi, Pengendalian Internal Dan Kejelasan Sasaran Anggaran Pada Akuntabilitas Kinerja SKPD Kabupaten Gianyar Dengan Komitmen Organisasi Sebagai Variabel Moderasi. Jurnal Buletin Studi Ekonomi, 22(1), 21–33.
[11]. Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Journal of Management, (June 1991), 49–66.
[12]. Donlon, B. S. (2003). Cascading Organizational Change. Organization Science, 14(5), 463–482. https://doi.org/10.1287/orsc.14.5.463.16763
[13]. Eisenhardt, K. M. Building Theories from Case Study Research, 14 Academy of Management Review 532–550 (1989). https://doi.org/10.5465/amr.1989.4308385
[14]. Fachruzzaman. (2009). Pengaruh Tipe Sistem Pengukuran Kinerja dan Kepedulian Manajemen Terhadap Kinerja Program dan Kinerja Keuangan Pada Dinas Pendidikan Kabupaten dan Kota Di Provinsi Bengkulu. https://doi.org/10.35448/jte.v14i2.6478
[15]. Febriantoko, J. (2017). Proses Penyusunan Dokumen Perencanaan Dan Laporan Pertanggungjawaban Pemerintah Daerah Di Indonesia: Pendekatan Kualitatif. Media Trend, 12(2), 143. https://doi.org/10.21107/mediatrend.v12i2.3067
[16]. Forester, J. (1980). Critical theory and planning practice. Journal of the American Planning Association, 46(3), 275–286. https://doi.org/10.1080/01944368008977043
[17]. Forrester, J. E. (1991). Background Defining forecasting techniques, (may 1987), 333–356.
[18]. Forrester, J. P., Mullins, D. R., Forrester, P., Mullins, R., & Forrester, J. P. (1992). Rebudgeting : he Serial Nature of Municipal. Public Administration Review, 52(5), 467–473.
[19]. Glasson, J. (1994). a heritage city under pressure. Visitors, impacts and management responses. Tourism Management, 15(2), 137–144. https://doi.org/10.1016/0261-5177(94)90007-8
[20]. Govindarajan. (1986). Impact of Participation in Budgetting Processon Managerial Attitudes and Performance: Universalistic andContigency Perspective. Universalistic AndContigency Perspective, Decision S.
[21]. Green, K. W., Zelbst, P. J., Meacham, J., & Bhadauria, V. S. (2012). Green supply chain management practices: Impact on performance. Supply Chain Management, 17(3), 290–305. https://doi.org/10.1108/13598541211227126
[22]. Halik, A. (2014). Kajian Pengembangan Kebijakan Pelayanan Terpadu Satu Pintu (PTSP) Melalui Perspektif Indikator Kinerja Utama (IKU). Jurnal Bina Praja, 06(01), 41–50. https://doi.org/10.21787/jbp.06.2014.41-50
[23]. Hill, D. C. and P. (1984). An Introduction To Development Planning In The Third World.
[24]. Jhingan, M. L. (2010). Ekonomi Pembangunan dan Perencanaan. Rajawali Pers., 2010.
[25]. Kamaludin. (2013). Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Kaur Sebelum Dan Sesudah Memperoleh Opini Wajar Tanpa Pengecualian. Jurnal Ilmiah Manajemen, 13.
[26]. Kemenkeu nomor 467.Keputusan Menteri Keuangan Republik Indonesia (2014).
[27]. Kim, H. M., Michelena, N. F., Papalambros, P. Y., & Jiang, T. (2003). Target cascading in optimal system design. Journal of Mechanical Design, Transactions of the ASME, 125(3), 474–480. https://doi.org/10.1115/1.1582501
[28]. Kinney, R., Crucitti, P., Albert, R., & Latora, V. (2014). Modeling cascading failures in the North American power grid. European Physical Journal B, 46(1), 101–107. https://doi.org/10.1140/epjb/e2005-00237-9
[29]. Kloot, L. (2009). Performance measurement and accountability in Victorian local government. International Journal of Public Sector Management, 12(7), 565–584. https://doi.org/10.1108/09513559910308039
[30]. Kloot, L., & Martin, J. (2000). Strategic performance management : A balanced approach to performance management issues in local government, (January), 231–251. https://doi.org/10.1006/mare.2000.0130
[31]. Kristiyanti, M. (2012). Peran Indikator Kinerja Dalam Mengukur Kinerja Manajemen. Majalah Ilmiah INFORMATIKA, 3(3), 103–123. Retrieved from http://www.unaki.ac.id/ejournal/index.php/majalah-ilmiah-informatika/article/view/79
[32]. Kusumaningrum, I. (2010). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Provinsi Jawa Tengah.
[33]. Lane. The Public Sector – Concepts, Models and Approaches, London: SAGE Publications. (2000).
[34]. Lee, T. M., & Plummer, E. (2007). Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures. Journal of Management Accounting Research, 19(1), 137–167. https://doi.org/10.2308/jmar.2007.19.1.137
[35]. Lewis, A. W. (2003). The Theory of Economic Growth.
[36]. Li, D., & Madden, A. (2019). Cascade embedding model for knowledge graph inference and retrieval. Information Processing and Management, 56(6), 102093. https://doi.org/10.1016/j.ipm.2019.102093
[37]. Liao, Y. Z. A. Y. (2011). Participatory Budgeting In Local Government: Evidence From New Jersey Municipalities. Public Performance & Management Review, 35(3), 281-302 (22 pages). https://doi.org/10.1111/boc.201100096
[38]. Locke, E. A. (2015). Motivation, Theory and Research. Organizational behavior 1: Essential theories of motivation and leadership. https://doi.org/10.4135/9781483386874.n60
[39]. Locke, E. A., & Latham, G. P. (2006). New directions in goal-setting theory. Current Directions in Psychological Science, 15(5), 265–268. https://doi.org/10.1111/j.1467-8721.2006.00449.x
[40]. Lunenburg, F. C. (2011). Goal-Setting Theory of Motivation. International Journal of Management, Business, and Administration, 15(1), 1–6. Retrieved from http://www.nationalforum.com/Electronic Journal Volumes/Lunenburg, Fred C. Goal-Setting Theoryof Motivation IJMBA V15 N1 2011.pdf
[41]. Mackay, K. and. (2012). Establish a monitoring and evaluation system, for realizing better government. International Journal of Public Sector Management.
[42]. Mardiasmo. (2002). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah. Journal of Financial Economics, 13(1975), 1–8.
[43]. Mariandini, irianto dan N. (2018). Jurnal Economia , Volume 14, Nomor 1, April 2018 Institusionalisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah Di Pemerintah Kota Malang Fransiska Iing Mariandini, Gugus Irianto, & Nurkholis. Economia, 14(April).
[44]. Meckling, M. C. J. and W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 1, 301–302. https://doi.org/10.1177/0018726718812602
[45]. Moe, P. J. Recent advances in the management of acute lymphocytic leukemia, 1 Pediatric Hematology and Oncology 19–28 (1984). https://doi.org/10.3109/08880018409141703
[46]. Namira Osrinda, A. D. (2016). Implementasi Akuntabilitas Kinerja Dalam Reformasi Birokrasi Di Kementerian Keuangan Republik Indonesia. Journal of Perspectives on Financing and Regional Development, 3(1). https://doi.org/10.31506/jap.v10i1.5984
[47]. Ni Putu Sintya, A. S. & D. P. (2017). Implementasi Balanced Scorecard Dalam Penyusunan Rencana Strategis Di Rumah Sakit Umum Daerah Wangaya Kota Denpasar. E-Jurnal Akuntansi, Vol.18.2.(0), 965–995.
[48]. Palenga, F. (2017). Evaluasi Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (Studi Pada Biro Organisasi Sekretariat Daerah Provinsi Sulawesi Tengah). Katalogis, 5(1), 172–181.
[49]. Pescaroli, G. (2018). Perceptions of cascading risk and interconnected failures in emergency planning: Implications for operational resilience and policy making. International Journal of Disaster Risk Reduction, 30, 269–280. https://doi.org/10.1016/j.ijdrr.2018.01.019
[50]. Poterba, J. M., & von Hagen, J. (2013). Fiscal Institutions and Fiscal Performance. Fiscal Institutions and Fiscal Performance, 33(3), 263–284. https://doi.org/10.7208/chicago/9780226676302.001.0001
[51]. Putri, C. T. (2014). Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran pada Satuan Kerja Perangkat Daerah di Pemerintah Provinsi Bengkulu.
[52]. Raharja & Faroby. (2018). Strategi Peningkatan Akuntabilitas Kinerja Instansi. Jurnal Manajemen Pembangunan Daerah, 10(November).
[53]. Robbins, S. P., Decenzo, D. A., Tucker, M. L., Mccarthy, A. M., Benton, D. A., Dubrin, A. J., … Montreal, K. Excerpts taken from: Fundamentals of Management: Essential Concepts and Applications, Fifth Edition The Human Challenge: Managing Yourself and Others in Organizations, Seventh Edition Coaching and Mentoring Skills Custom Publishing PRINCIPLES OF MANAGEMEN (2005). Retrieved from www.pearsonhighered.com
[54]. Rusli, H. and. (2014). Pengaruh kejelasan sasaran anggaran, kesulitan sasaran Anggaran, pengendalian akuntansi dan sistem pelaporan Terhadap akuntabilitas kinerja instansi pemerintah. Journal of Management Accounting Research, 1, 1–14.
[55]. Sager, P. T., Uppal, P., Follmer, C., Antimisiaris, M., Pruitt, C., & Singh, B. N. (1993). Frequency-dependent electrophysiologic effects of amiodarone in humans. Circulation, 88(3), 1063–1071. https://doi.org/10.1161/01.CIR.88.3.1063
[56]. Subkhan, I. (2014). GBHN Dan Perubahan Perencanaan Pembangunan di Indonesia GBHN and The Change of Indonesia Development Planning Imam Subkhan, 5(2), 131–144.
[57]. Suhartono, Ehrmann Solichin, M. (2013). Pengaruh Kejelasan Sasaran Anggaran Terhadap Senjangan Anggaran Instansi Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Pemoderas. Jurnal Manajemen Pembangunan Daerah, 1. Retrieved from http://www.ghbook.ir/index.php
[58]. Suhardi, S. (2017). Telaah Kepemilikan Kebenaran Ilmiah Pada Pengembangan Pengetahuan Akuntansi. University Library of Munich, Germany.
[59]. Syukriy, A., & Andra, A. J. Perilaku oportunistik legislatif dalam penganggaran daerah, Simposium Nasional Akuntansi 9 Padang 23–26 (2006).
[60]. Syulfa. (2016). Evaluasi Sistem Akuntabilitas Kinerja Instansi Pemerintah: Studi pada Kabupaten Bangka Tengah. Tesis Gelar Magister. Universitas Gajah Mada.
[61]. Ulimpa, Y. S., Sondakh, J. J., & Runtu, T. (2018). Analisis Pengukuran Kinerja Pemerintah Daerah Dalam Era Otonomi Daerah Di Kabupaten Sorong Provinsi Papua Barat. Going Concern : Jurnal Riset Akuntansi, 14(1), 302–307. https://doi.org/10.32400/gc.13.04.21105.2018
[62]. Wardana, G. K., Gumanti, T. A., & Utami, E. S. (2016). Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Kelompok Jakarta Islamic Index. Iqtishoduna, 1(1), 36. https://doi.org/10.18860/iq.v1i1.3700
[63]. Xu, P. P., Chan, E. H. W., & Qian, Q. K. (2012). Key performance indicators (KPI) for the sustainability of building energy efficiency retrofit (BEER) in hotel buildings in China. Facilities, 30(9), 432–448. https://doi.org/10.1108/02632771211235242
[64]. Yusrianti, H., & Henda, S. R. (2015). Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada satuan kerja perangkat daerah (SKPD) di lingkungan pemerintah kota Palembang. Jurnal Manajemen & Bisnis Sriwijaya, 13 No.4 De.
[65]. Yusrianti, H., & Safitri, R. H. (2015). Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada satuan kerja perangkat daerah (SKPD) di lingkungan pemerintah kota Palembang. Jurnal Manajemen & Bisnis Sriwijaya, 13(4).
[2]. Angreini Pangumbalerang, S. P. (2014). Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Dinas Pendapatan Daerah Dan Badan Pengelolaan Keuangan Dan Barang Milik Daerah. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(4), 1–9.
[3]. Balabonienė, I., & Večerskienė, G. (2015). The Aspects of Performance Measurement in Public Sector Organization. Procedia - Social and Behavioral Sciences, 213, 314–320. https://doi.org/10.1016/j.sbspro.2015.11.544
[4]. Bappenas. (2019). Pedoman Evaluasi dan Indikator Kinerja Pembangunan.
[5]. Bergman, M., & Lane, J. E. (1990). Public Policy in a Principal-Agent Framework. Journal of Theoretical Politics, 2(3), 339–352. https://doi.org/10.1177/0951692890002003005
[6]. Buchanan, H., & Niven, N. (2002). Validation of a Facial Image Scale to assess child dental anxiety. International Journal of Paediatric Dentistry, 12(1), 47–52. https://doi.org/10.1046/j.0960-7439.2001.00322.x
[7]. Cavalluzzo, K. S., & Ittner, C. D. (2004). Implementing performance measurement innovations: Evidence from government. Accounting, Organizations and Society, 29(3–4), 243–267. https://doi.org/10.1016/S0361-3682(03)00013-8
[8]. Chenhall, R. H., & Brownell, P. (2008). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225–233. https://doi.org/10.1016/0361-3682(88)90001-3
[9]. De Lancer Julnes, P., & Holzer, M. (2014). Promoting the utilization of performance measures in public organizations: An empirical study of factors affecting adoption and implementation. Performance Measurement: Building Theory, Improving Practice: Building Theory, Improving Practice, 166–189.
[10]. Dewi, K. F., Widana Putra, A. A. G. ., & Astika, I. B. P. (2017). Pengaruh Budaya Organisasi, Pengendalian Internal Dan Kejelasan Sasaran Anggaran Pada Akuntabilitas Kinerja SKPD Kabupaten Gianyar Dengan Komitmen Organisasi Sebagai Variabel Moderasi. Jurnal Buletin Studi Ekonomi, 22(1), 21–33.
[11]. Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Journal of Management, (June 1991), 49–66.
[12]. Donlon, B. S. (2003). Cascading Organizational Change. Organization Science, 14(5), 463–482. https://doi.org/10.1287/orsc.14.5.463.16763
[13]. Eisenhardt, K. M. Building Theories from Case Study Research, 14 Academy of Management Review 532–550 (1989). https://doi.org/10.5465/amr.1989.4308385
[14]. Fachruzzaman. (2009). Pengaruh Tipe Sistem Pengukuran Kinerja dan Kepedulian Manajemen Terhadap Kinerja Program dan Kinerja Keuangan Pada Dinas Pendidikan Kabupaten dan Kota Di Provinsi Bengkulu. https://doi.org/10.35448/jte.v14i2.6478
[15]. Febriantoko, J. (2017). Proses Penyusunan Dokumen Perencanaan Dan Laporan Pertanggungjawaban Pemerintah Daerah Di Indonesia: Pendekatan Kualitatif. Media Trend, 12(2), 143. https://doi.org/10.21107/mediatrend.v12i2.3067
[16]. Forester, J. (1980). Critical theory and planning practice. Journal of the American Planning Association, 46(3), 275–286. https://doi.org/10.1080/01944368008977043
[17]. Forrester, J. E. (1991). Background Defining forecasting techniques, (may 1987), 333–356.
[18]. Forrester, J. P., Mullins, D. R., Forrester, P., Mullins, R., & Forrester, J. P. (1992). Rebudgeting : he Serial Nature of Municipal. Public Administration Review, 52(5), 467–473.
[19]. Glasson, J. (1994). a heritage city under pressure. Visitors, impacts and management responses. Tourism Management, 15(2), 137–144. https://doi.org/10.1016/0261-5177(94)90007-8
[20]. Govindarajan. (1986). Impact of Participation in Budgetting Processon Managerial Attitudes and Performance: Universalistic andContigency Perspective. Universalistic AndContigency Perspective, Decision S.
[21]. Green, K. W., Zelbst, P. J., Meacham, J., & Bhadauria, V. S. (2012). Green supply chain management practices: Impact on performance. Supply Chain Management, 17(3), 290–305. https://doi.org/10.1108/13598541211227126
[22]. Halik, A. (2014). Kajian Pengembangan Kebijakan Pelayanan Terpadu Satu Pintu (PTSP) Melalui Perspektif Indikator Kinerja Utama (IKU). Jurnal Bina Praja, 06(01), 41–50. https://doi.org/10.21787/jbp.06.2014.41-50
[23]. Hill, D. C. and P. (1984). An Introduction To Development Planning In The Third World.
[24]. Jhingan, M. L. (2010). Ekonomi Pembangunan dan Perencanaan. Rajawali Pers., 2010.
[25]. Kamaludin. (2013). Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Kaur Sebelum Dan Sesudah Memperoleh Opini Wajar Tanpa Pengecualian. Jurnal Ilmiah Manajemen, 13.
[26]. Kemenkeu nomor 467.Keputusan Menteri Keuangan Republik Indonesia (2014).
[27]. Kim, H. M., Michelena, N. F., Papalambros, P. Y., & Jiang, T. (2003). Target cascading in optimal system design. Journal of Mechanical Design, Transactions of the ASME, 125(3), 474–480. https://doi.org/10.1115/1.1582501
[28]. Kinney, R., Crucitti, P., Albert, R., & Latora, V. (2014). Modeling cascading failures in the North American power grid. European Physical Journal B, 46(1), 101–107. https://doi.org/10.1140/epjb/e2005-00237-9
[29]. Kloot, L. (2009). Performance measurement and accountability in Victorian local government. International Journal of Public Sector Management, 12(7), 565–584. https://doi.org/10.1108/09513559910308039
[30]. Kloot, L., & Martin, J. (2000). Strategic performance management : A balanced approach to performance management issues in local government, (January), 231–251. https://doi.org/10.1006/mare.2000.0130
[31]. Kristiyanti, M. (2012). Peran Indikator Kinerja Dalam Mengukur Kinerja Manajemen. Majalah Ilmiah INFORMATIKA, 3(3), 103–123. Retrieved from http://www.unaki.ac.id/ejournal/index.php/majalah-ilmiah-informatika/article/view/79
[32]. Kusumaningrum, I. (2010). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Provinsi Jawa Tengah.
[33]. Lane. The Public Sector – Concepts, Models and Approaches, London: SAGE Publications. (2000).
[34]. Lee, T. M., & Plummer, E. (2007). Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures. Journal of Management Accounting Research, 19(1), 137–167. https://doi.org/10.2308/jmar.2007.19.1.137
[35]. Lewis, A. W. (2003). The Theory of Economic Growth.
[36]. Li, D., & Madden, A. (2019). Cascade embedding model for knowledge graph inference and retrieval. Information Processing and Management, 56(6), 102093. https://doi.org/10.1016/j.ipm.2019.102093
[37]. Liao, Y. Z. A. Y. (2011). Participatory Budgeting In Local Government: Evidence From New Jersey Municipalities. Public Performance & Management Review, 35(3), 281-302 (22 pages). https://doi.org/10.1111/boc.201100096
[38]. Locke, E. A. (2015). Motivation, Theory and Research. Organizational behavior 1: Essential theories of motivation and leadership. https://doi.org/10.4135/9781483386874.n60
[39]. Locke, E. A., & Latham, G. P. (2006). New directions in goal-setting theory. Current Directions in Psychological Science, 15(5), 265–268. https://doi.org/10.1111/j.1467-8721.2006.00449.x
[40]. Lunenburg, F. C. (2011). Goal-Setting Theory of Motivation. International Journal of Management, Business, and Administration, 15(1), 1–6. Retrieved from http://www.nationalforum.com/Electronic Journal Volumes/Lunenburg, Fred C. Goal-Setting Theoryof Motivation IJMBA V15 N1 2011.pdf
[41]. Mackay, K. and. (2012). Establish a monitoring and evaluation system, for realizing better government. International Journal of Public Sector Management.
[42]. Mardiasmo. (2002). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah. Journal of Financial Economics, 13(1975), 1–8.
[43]. Mariandini, irianto dan N. (2018). Jurnal Economia , Volume 14, Nomor 1, April 2018 Institusionalisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah Di Pemerintah Kota Malang Fransiska Iing Mariandini, Gugus Irianto, & Nurkholis. Economia, 14(April).
[44]. Meckling, M. C. J. and W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 1, 301–302. https://doi.org/10.1177/0018726718812602
[45]. Moe, P. J. Recent advances in the management of acute lymphocytic leukemia, 1 Pediatric Hematology and Oncology 19–28 (1984). https://doi.org/10.3109/08880018409141703
[46]. Namira Osrinda, A. D. (2016). Implementasi Akuntabilitas Kinerja Dalam Reformasi Birokrasi Di Kementerian Keuangan Republik Indonesia. Journal of Perspectives on Financing and Regional Development, 3(1). https://doi.org/10.31506/jap.v10i1.5984
[47]. Ni Putu Sintya, A. S. & D. P. (2017). Implementasi Balanced Scorecard Dalam Penyusunan Rencana Strategis Di Rumah Sakit Umum Daerah Wangaya Kota Denpasar. E-Jurnal Akuntansi, Vol.18.2.(0), 965–995.
[48]. Palenga, F. (2017). Evaluasi Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (Studi Pada Biro Organisasi Sekretariat Daerah Provinsi Sulawesi Tengah). Katalogis, 5(1), 172–181.
[49]. Pescaroli, G. (2018). Perceptions of cascading risk and interconnected failures in emergency planning: Implications for operational resilience and policy making. International Journal of Disaster Risk Reduction, 30, 269–280. https://doi.org/10.1016/j.ijdrr.2018.01.019
[50]. Poterba, J. M., & von Hagen, J. (2013). Fiscal Institutions and Fiscal Performance. Fiscal Institutions and Fiscal Performance, 33(3), 263–284. https://doi.org/10.7208/chicago/9780226676302.001.0001
[51]. Putri, C. T. (2014). Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran pada Satuan Kerja Perangkat Daerah di Pemerintah Provinsi Bengkulu.
[52]. Raharja & Faroby. (2018). Strategi Peningkatan Akuntabilitas Kinerja Instansi. Jurnal Manajemen Pembangunan Daerah, 10(November).
[53]. Robbins, S. P., Decenzo, D. A., Tucker, M. L., Mccarthy, A. M., Benton, D. A., Dubrin, A. J., … Montreal, K. Excerpts taken from: Fundamentals of Management: Essential Concepts and Applications, Fifth Edition The Human Challenge: Managing Yourself and Others in Organizations, Seventh Edition Coaching and Mentoring Skills Custom Publishing PRINCIPLES OF MANAGEMEN (2005). Retrieved from www.pearsonhighered.com
[54]. Rusli, H. and. (2014). Pengaruh kejelasan sasaran anggaran, kesulitan sasaran Anggaran, pengendalian akuntansi dan sistem pelaporan Terhadap akuntabilitas kinerja instansi pemerintah. Journal of Management Accounting Research, 1, 1–14.
[55]. Sager, P. T., Uppal, P., Follmer, C., Antimisiaris, M., Pruitt, C., & Singh, B. N. (1993). Frequency-dependent electrophysiologic effects of amiodarone in humans. Circulation, 88(3), 1063–1071. https://doi.org/10.1161/01.CIR.88.3.1063
[56]. Subkhan, I. (2014). GBHN Dan Perubahan Perencanaan Pembangunan di Indonesia GBHN and The Change of Indonesia Development Planning Imam Subkhan, 5(2), 131–144.
[57]. Suhartono, Ehrmann Solichin, M. (2013). Pengaruh Kejelasan Sasaran Anggaran Terhadap Senjangan Anggaran Instansi Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Pemoderas. Jurnal Manajemen Pembangunan Daerah, 1. Retrieved from http://www.ghbook.ir/index.php
[58]. Suhardi, S. (2017). Telaah Kepemilikan Kebenaran Ilmiah Pada Pengembangan Pengetahuan Akuntansi. University Library of Munich, Germany.
[59]. Syukriy, A., & Andra, A. J. Perilaku oportunistik legislatif dalam penganggaran daerah, Simposium Nasional Akuntansi 9 Padang 23–26 (2006).
[60]. Syulfa. (2016). Evaluasi Sistem Akuntabilitas Kinerja Instansi Pemerintah: Studi pada Kabupaten Bangka Tengah. Tesis Gelar Magister. Universitas Gajah Mada.
[61]. Ulimpa, Y. S., Sondakh, J. J., & Runtu, T. (2018). Analisis Pengukuran Kinerja Pemerintah Daerah Dalam Era Otonomi Daerah Di Kabupaten Sorong Provinsi Papua Barat. Going Concern : Jurnal Riset Akuntansi, 14(1), 302–307. https://doi.org/10.32400/gc.13.04.21105.2018
[62]. Wardana, G. K., Gumanti, T. A., & Utami, E. S. (2016). Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Kelompok Jakarta Islamic Index. Iqtishoduna, 1(1), 36. https://doi.org/10.18860/iq.v1i1.3700
[63]. Xu, P. P., Chan, E. H. W., & Qian, Q. K. (2012). Key performance indicators (KPI) for the sustainability of building energy efficiency retrofit (BEER) in hotel buildings in China. Facilities, 30(9), 432–448. https://doi.org/10.1108/02632771211235242
[64]. Yusrianti, H., & Henda, S. R. (2015). Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada satuan kerja perangkat daerah (SKPD) di lingkungan pemerintah kota Palembang. Jurnal Manajemen & Bisnis Sriwijaya, 13 No.4 De.
[65]. Yusrianti, H., & Safitri, R. H. (2015). Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada satuan kerja perangkat daerah (SKPD) di lingkungan pemerintah kota Palembang. Jurnal Manajemen & Bisnis Sriwijaya, 13(4).
Published
2021-12-24
How to Cite
Eprianto, I., Kamaludin, K., Saiful, S., & Fachruzzaman, F. (2021). THE IMPLEMENTATION OF CASCADING IN THE REGIONAL GOVERNMENTS. JEM Jurnal Ekonomi Dan Manajemen, 7(2), 19-40. Retrieved from http://journal.stiepertiba.ac.id/index.php/jem/article/view/125
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
