PENERJEMAHAN RENCANA STRATEGI MENJADI PROGRAM KEGIATAN MENGGUNAKAN BALANCED SCORECARD UNTUK PENGUKURAN KINERJA DAN AKUNTABILITAS DINAS LALU LINTAS DAN ANGKUTAN JALAN
Downloads
Introduction: The purpose of this study is intend to knowing the level
of understanding of person who make initiative related to the
strategic plan of Dinas Lalu Lintas dan Angkutan Jalan Provinsi
Jawa Timur; also knowing the methods used in elaborating
a strategic plan into initiative; c. Knowing the performance
measurement has been using as expected; and provide input
regarding the efforts that need to be done in translating strategic
plans.
Methods: This study uses the Balanced Scorecard model as a strategic
management system to translate the strategic plan into an activity
program at the Road Traffic and Transportation Office of East Java
Province.
Results: The results of this research indicated that a Vision
Statement Dinas Lalu Lintas dan Angkutan Jalan Provinsi Jawa
Timur can not provide a clear picture about the success rate to
be achieved; b. Mission Statement Dinas Lalu Lintas dan
Angkutan Jalan Provinsi Jawa Timur have not been able to
demonstrate the importance of the existence of the Office; c.
Formulation of document strategic plan Dinas Lalu Lintas dan
Angkutan Jalan Provinsi Jawa Timur has not been in accordance
with what is expected; d. Realization of the budget that are not
effective and not performance oriented; e. Target
performance of Dinas Lalu Lintas dan Angkutan Jalan Provinsi Jawa
Timur has not been measured or is shaped qualitative rather than
quantitative; f. Unavailability of data used as the basis for
determining the level of achievement of a initiative.
Conclusion and suggestion: The vision and mission statement of
Dinas Lalu Lintas dan Angkutan Jalan Provinsi Jawa Timur needs to
be restructure and rearrangement objectives, Goals and
Strategies Department
Behn, R. 2003. Why measure performance? Different Purposes require different measures. Public Administration Review (Vol. 63), 1 – 15
Bovens M, Schillemans T. and Hart P. 2006. Does Public Account Ability Work ? an Assessment Tool, Working Paper. 1 – 10.
Carpenter, V. and Feroz, E. 1992. GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles. Accounting Organizations and Society. 1 – 17
Chakrabarty B. 2007, Is it Meaningful to Measure Performance in Government Sector?. Vidyasagar University Journal of Commerce (Vol. 12), 1 – 22.
Djunaedi A. 2000 Perencanaan Strategis : Kajian dari Perspektif Perencanaan Publik. Pedoman Penyusunan Anggaran Berbasis Kinerja, 1 – 25.
Dobell, Peter dan Ulrich M. 2002. Parliament's performance in the budget process: A case study. Policy Matters. 1 – 27.
Eccles, R. G. and Pyburn, P. J. 1992. Creating a comprehensive system to measure performance. Management Accounting, 1 – 17.
Fozzard A. 2001. The Basic Budgeting Problem Approaches to Resource Allocation in the Public Sector and their Implications for Pro-Poor Budgeting. Working Paper. 1 – 32.
GFOA. 2007. Performance measurement: Using performance measurement for decision making, Issues in Public Sector Performance Measurement, 1 – 40.
Gomes S P. Mendes M. S. Carvalho B. J. 2007. Performance Measurement of the Portuguese Police Force using the Balanced Scorecard. 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 11th Biennial CIGAR Conference, 1 – 28.
Guthrie, J. English, L. 1997, Performance information and program evaluation in the Australian public sector‘, International Journal of Public Sector Management, (Vol. 1), 1 – 22.
Hagen J. von. 2005, Political Economy of Fiscal Institutions, Discussion Paper, 1 – 17.
Hoque Z and Adams C. 2008. P ector Performance, A study of government departments in Australia, 1 –
Jackson, P. 1993. Public Service Performance Evaluation : A Strategic Perspective. Public Money & Management. 1 - 20.
John's, St. NL, 2004, Strategic Planning. Learner's Edition Excellence in Governance : An Orientation for Public Sector Bodies, 1 – 23.
Jones, D. S. 2000. Uses and limitations of performance measurement in the civil service: An assessment from the Singapore and New Zealand experiences. Asian Journal of Political Science, 1 – 28
Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review. 1 – 15
Kaplan, R. S. and Norton, D. P. 2004. Strategy maps: Converting intangible assets into tangible outcomes. Boston: Harvard Business School.
---------------------. 1996. Using the Balanced Scorecard as a Strategic Management System, Harvard Business Review.
---------------------. 2001. Translating Strategy Into Action, Harvard Business School Publishing Corporation.
---------------------. 2001. The Strategi Focused Organization, Harvard Business School Publishing Corporation.
Kaufman J.L.; Jacobs, H.M. 1996. A Public Planning Perspective on Strategic Planning, Journal of the American Planning Association, (Vol . 53, No. 1), 1 – 25.
Kloot, L. and Martin, J. 2000. Strategic performance management: A balanced approach to performance management issues in local government‘, Management Accounting Research, (Vol. 11), 1–30.
Kompas [Jakarta], l3 Juli 2003. Darmansjah I. Gerakan Jalan Lurus dalam Masyarakat yang Menyimpang, Rubrikk Opini,.
Krina P. L. L. Dra. 2003, Indikator Alat Ukur Prinsip Akuntabilitas, Transparansi dan Partisipasi. Jurnal Badan Perencanaan Pembangunan Nasional, 1 – 26.
Lembaga Administrasi Negara, 2003, Keputusan Kepala Lembaga Administrasi Negara Nomor : 2391/IX/6/8/2003 tentang Perbaikan Pedoman Penyusunan Pelaporan Akuntabilitas Kinerja Instansi Pemerintah, 1 – 40.
Mardiasmo. 2006. Pewujudan Trans i dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik : Suatu Sarana Good ance, Jurnal Akuntansi Pemerintah (Vol. 2. No. 1), 1 – 30.
Metawie M dan Gilman M DR. 2005, Problems With The Implementation of Performance Measurement Systems in The Public Sector whete Performance is Linked to Pay : a Literature Review Drawn form The UK, 3rd Conference on Performance Measurements and Management Control, 1 – 23.
Moleong.J. L. 1989. Metodologi Penelitian Kualitatif, Bandung: Remadja Karya.
Murwanto R., Budiarso A., Ramadhana F. H., 2007, Audit Sektor Publik, Suatu Pengantar Bagi Pembangunan Akuntabilitas Instansi Pemerintah, Lembaga Pengkajian Keuangan Publik dan Pelatihan Keuangan Departemen Keuangan RI.
Nasution S. 1988, Metodologi Penelitian Naturalistik Kualitatif. Bandung: Tarsito.
Neale A and Bruce A 2000. Performance Reporting for Accountability Purposes – Lessons, Issues, Future, International Public Management Workshop, 1 – 34.
Niven P. R 2003. Balanced Scorecard Step-by-Step for Government and Nonprofit Agencies, John Wiley & Sons.
OPM and CIPFA. 2004. The Good Governance Standard for Public Services, Guidance of public services, The Independent Commission on Good Governance in Public Services, 1 – 42.
Pemerintah Republik Indonesia, Undang-undang Nomor 25 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional
-------------------, Undang-undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan
-------------------, Peraturan Pemerintah Nomor 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah
Power, M. 1997. The audit society - Rituals of verification. Oxford University Press.
Presiden Republik Indonesia, 1999, Instruksi Presiden Republik Indonesia Nomor 7 Tahun 1999 tentang Akuntabilitas Kinerja I Pemerintah.
Royal Statistical Society, 2003, Performance indicators: Good, bad and ugly. 1 - 10. http://www.rss.org.uk. 12 Agustus 2010
Smith J. M. 2006. Using a Balanced Scorecard as a Strategic Tool in Public Purchasing, International Public Procurement Conference Proceedings, 1 – 35.
Stanbury, W.T. 2003. Accountability to Citizens in the Westminster Model of Government: More Myth Than Reality, Fraser Institute Digital .Publication, Canada: 1 – 46
Suprasto H. B. 2006, Peluang dan Tantangan Implementasi Anggaran Berbasis Kinerja. Buletin Studi Ekonomi (Vol 11 No 3), 24 – 36.
Transportation Research Board. 2004. Strategic Planning and Decision Making in State Departments of Transportation. A Synthesis of Highway Practice. 1 – 82.
UNDP, 2000, Dokumen Kebijakan UNDP : Tata Pemerintahan Menunjang Pembangunan Manusia Berkelanjutan. buletin informasi Program Kemitraan untuk Pembaharuan Tata Pemerintahan di Indonesia, 1 – 16.
U.S. General Accounting Office, 1980, Performance Budgeting: Past Initiatives Offer Insights for GPRA Implementation, GAO/AIMD, 1- 46.
Willett R, 2003, Establishing and Assessing Criteria for Judgement of Effectiveness of The Balanced Scorecard in a Large Australian Local Government Authority, Working Paper, 1 – 42.
Wilopo, 2003, Improvisasi Manajemen Strategi Sektor Publik. Jurnal Administrasi Negara (Vol III, No.1), 1 – 23.
Yin, R. K, 1994. Case study research. Beverly Hills.
Yuwono, S., I.T. Agus, dan Hariyandi. 2005. Penganggaran Sektor Publik, Pedoman Praktis, Penyusunan, Pelaksanaan dan Pertanggungjawaban APBD (Berbasis Kinerja). Bayumedia Publising, Malang
The journal allows the author to hold the copyright of the article without restrictions.
The journal allows the author(s) to retain publishing rights without restrictions
The legal formal aspect of journal publication accessibility refers to Creative Commons Attribution Share-Alike (CC BY-SA).
Jurnal Ekonomi dan Bisnis Airlangga (JEBA) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
.png)
