基于利益相关者视角的平衡计分卡改进政府绩效管理

JCDA Pub Date : 2020-09-21 DOI:10.32535/JCDA.V3I3.888
Suyuti Marzuki, B. S. Laksmono, A. Subroto
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引用次数: 10

摘要

在政府科层制改革特别是第七个方案“强化绩效问责制”实施之际,政府各部门和机构(K/L)继续努力建立更完善的绩效管理体系。在民主化和全球化时代,组织绩效的衡量是一个好政府的紧迫任务。因此,需要一种现代绩效管理,通过治理改革中规定的政府绩效管理制度,提供绩效问责制的透明度。绩效管理是形成对以下问题的共同理解的过程:(1)将实现什么目标;(2)如何实现绩效;(3)改进绩效的方法。平衡计分卡(BSC)具有四个视角,是一种非常有效的衡量和管理绩效的方法,通过整合中央、省和市各级的政府规划和预算系统来加强问责制(第七个原则)。此外,平衡计分卡从政府组织的使命愿景以及战略目标(SS)和关键绩效指标(IKU)中整合了政府组织的内部层面。此外,平衡记分卡与级联和对齐方法可以作为改进组织结构和功能的工具。本研究的重点是衡量问责制和提高政府组织在实现发展成果的社会影响方面的绩效。基于行政官僚改革部定义的问责价值最高标准,海洋水产部显著性结果的统计检验结果平均在0.5以上(95%),而平衡计分卡利益相关者视角下的组织绩效成就分别为132.51%(2015)、118.3%(2016)和99.05%(2017)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Improving Government's Performance Management by Using the Balanced Scorecard on Stakeholders Perspectives
On the occasion of the Government Bureaucracy Reform implementation, especially the 7th program, Performance Accountability Strengthening, ministries and institutions (K/L) of the government continue to work to build a better performance management system. Recently, in the democratization and globalization era, the measurement of organization performance is an urgent task for a good government. Thus, a modern performance management is needed to provide transparency on performance accountability through a government performance management system mandated in the governance reform. Performance management is the process of developing shared understanding of (1) what will be achieved, (2) how to achieve the performance, and (3) what approach to improve performance achievement. Performance Accountability of Government Institution System (SAKIP) is a reform model to realize the good governance from the issuance of the MPR Decree XI/1998 and Law No. 28/1999 concerning clean and free of corruption state through the principles of good state administration (Law No. 28/1999), one of which is accountability. The Balanced Scorecard (BSC) with four perspectives is a highly effective method of measuring and managing performance to enhance accountability (the seventh principle) through the integration of government planning and budgeting systems, at the central, provincial and municipal levels. In addition, BSC is integrated between internal levels of government organizations from the vision of the government organization's mission as well as Strategic Objectives (SS) and the Key Performance Indicators (IKU). Furthermore, BSC with the cascade and alignment methods can be used as a tool to improve the organizational structure and functions. This study focuses on the measurement of accountability and improving the performance of government organizations in achieving the social impacts of development outcomes. The statistical test results of the significance outcomes of the MMAF (Ministry of Marine Affairs and Fisheries) based on the maximum standard of the accountability value as defined by the Ministry of Administrative and Bureaucratic Reform, is an average of above 0.5 (95%), while the achievement of organizational performance with the BSC stakeholders perspective is 132.51% (2015), 118.3% (2016), and 99.05% (2017).
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