Pengaruh Faktor-Faktor Teknis dan Keorganisasian terhadap Pengembangan Sistem Pengukuran Kinerja Pemerintah Pusat (Studi Empiris pada Direktorat Jenderal Anggaran, Kementerian Keuangan Republik Indonesia)

In the last few decades, public management system with emphasis better performance accountability. One of the means of support in realizing the performance accountability is inadequate performance measurement system. Performance measurement system plays very important role in terms of ensuring how the performance of the government institutions carry out what they are responsible. This study examined how the performance measurement system developed in the public sector. The purpose of this study was to examine the technical and organizational factors that influence the development of performance measurement system in Indonesia Central Government. The difficulty in determining the performance indicators, personnel educational background and training of employees into technical factors that were analyzed in this study. As for the organizational factors, we examined the organizational culture and vague of the organizational goals and objectives. This study was conducted to carry out testing quantitative and qualitative data with sequential explanatory approach (mixed methodology). Research data was collected through surveys and semi-structural interview at the Budget Officer of Finance Ministry of Indonesia Central Government. Subsequently, analysis of research data using Partial Least Square (SEM-PLS) for quantitative data and Thematic Analisys for qualitative data. The study results show that technical factors significantly affect the development of performance measurement system for the central government operational orientation and incentive orientation (except the difficulty determining performance indicators factor). In addition, organizational culture are also found to affect the development performance measurement system for the Central Government incentives and exploratory orientation. While the goals and objectives vagueness factors found not to influence. The study also found that the development of performance measurement system in the Central Government by coercive isomorphism (coercive pressure) and normative isomorphism (normative pressure)