CEO Overconfidence and Risk-Taking Behaviour in Indonesian Banking Sectors

The regional governments make organizational decisions that must be in line with goal setting.The government management system is expected to focus on increasing accountability while improving results-oriented performance (outcome) at the same time. Cascading is a process of decreasing and aligning organizational targets to work units at all levels in the organization in a hierarchical manner. This process can be carried out to the lowest level, namely to the individual level. Therefore, there is an alignment of roles at all levels of the organizational unit. Cascading carried out in the regional government greatly affects the performance of the regional government in the Government Agency Performance Accountability System (Indonesian: Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP)). The purpose of this study was to find out the implementation of cascading in the regional governments of Kerinci Regency, Jambi Province and Rejang Lebong Regency, Bengkulu Province, in realizing a clean, accountable, and high-performing government. In this study, researchers applied a qualitative approach with a 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 implementation of cascading in achieving the Key Performance Indicators (KPIs) for Regional Heads still needs to be revised or improved so that all Regional Apparatus Organizations (Indonesian: Organisasi Perangkat Daerah (OPD)) can align the KPIs for Regional Heads with the KPIs for Regional Apparatus Organizations to attain the vision and mission of the regional government.