Open AccessDAMPAK ORIENTASI MODEL PENGUKURAN KINERJA DALAM MENINGKATKAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH (Studi Kasus di Kota Gorontalo)
Author(s) -
Mattoasi Mattoasi,
Rose Shamsiah Syamsudin
Publication year - 2015
Publication title -
humanus
Language(s) - English
Resource type - Journals
eISSN - 2528-3936
pISSN - 1410-8062
DOI - 10.24036/jh.v14i1.5400
Subject(s) - transparency (behavior) , performance measurement , outcome (game theory) , public sector , business , computer science , political science , marketing , economics , computer security , law , microeconomics
Performance measurement orientation model is important to be the concern to all heads of organizations, particularly in public sector organizations in providing maximum service to the community. Measurement orientation of the input will be different from those of output and outcome, especially the impacts to the community. This study intends to look at the impact of performance measurement orientation towards transparency of the reporting of local administration. The method used is qualitative by (1) analysis of literatures and some of the laws and regulations that relate to a model of performance measurement that has ever been and is being implemented in Gorontalo and (2) content analysis, by analyzing each performance report both for input oriented as well as output and outcome oriented. The results show that output and outcome oriented performance measurement model is more transparent in presenting information to the public compared to the performance measurement model that have an input orientation.Keywords: performance, performance measurement, performance measurement orientation, transparency