Analysis of Pangandaran Regency Government’s Performance Accountability Strengthening
Research aims: This study aims to analyze the Pangandaran Regency Government’s performance accountability strengthening, which took place relatively quickly, and identify performance accountability strengthening plans for the coming period. Design/Methodology/Approach: This research used a qualitati...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2022-12-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/16817 |
| _version_ | 1797961301166653440 |
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| author | Iman Teguh Abdul Halim |
| author_facet | Iman Teguh Abdul Halim |
| author_sort | Iman Teguh |
| collection | DOAJ |
| description | Research aims: This study aims to analyze the Pangandaran Regency Government’s performance accountability strengthening, which took place relatively quickly, and identify performance accountability strengthening plans for the coming period.
Design/Methodology/Approach: This research used a qualitative and case study approach to achieve the research objectives. Data collection techniques employed were in-depth interviews and documentation.
Research findings: The analysis results showcased that Pangandaran Regency Government’s performance accountability strengthening was dominated by coercive and mimetic isomorphism, but the phenomena move towards normative isomorphism. This study also uncovered that the plan to strengthen performance accountability for the next period formed a specific pattern over time.
Theoretical contribution/Originality: This research also provides an academic contribution as a reference regarding performance measurement systems and the institutional isomorphism phenomenon.
Practitioner/Policy implication: This research provides a practical contribution to the Pangandaran Regency Government and other local governments that still have professional problems in strengthening performance accountability.
Research limitation/Implication: This study has limitations, i.e., in the discussion of the Pangandaran Regency Government’s performance accountability strengthening plan, in which this research had not been accompanied by a review of the Pangandaran Regency Government's Regional Medium Term Development Plan (RPJMD) for 2021-2026. It was because when researchers collected data, the RPJMD was still in preparation. |
| first_indexed | 2024-04-11T00:56:50Z |
| format | Article |
| id | doaj.art-b447fcc929a94d8b8bf43214e60ab767 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-04-11T00:56:50Z |
| publishDate | 2022-12-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-b447fcc929a94d8b8bf43214e60ab7672023-01-05T02:53:53ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132022-12-0124125227110.18196/jai.v24i1.168176393Analysis of Pangandaran Regency Government’s Performance Accountability StrengtheningIman Teguh0Abdul Halim1Master of Accounting Education, Universitas Gadjah Mada, Special Region of YogyakartaMaster of Accounting Education, Universitas Gadjah Mada, Special Region of YogyakartaResearch aims: This study aims to analyze the Pangandaran Regency Government’s performance accountability strengthening, which took place relatively quickly, and identify performance accountability strengthening plans for the coming period. Design/Methodology/Approach: This research used a qualitative and case study approach to achieve the research objectives. Data collection techniques employed were in-depth interviews and documentation. Research findings: The analysis results showcased that Pangandaran Regency Government’s performance accountability strengthening was dominated by coercive and mimetic isomorphism, but the phenomena move towards normative isomorphism. This study also uncovered that the plan to strengthen performance accountability for the next period formed a specific pattern over time. Theoretical contribution/Originality: This research also provides an academic contribution as a reference regarding performance measurement systems and the institutional isomorphism phenomenon. Practitioner/Policy implication: This research provides a practical contribution to the Pangandaran Regency Government and other local governments that still have professional problems in strengthening performance accountability. Research limitation/Implication: This study has limitations, i.e., in the discussion of the Pangandaran Regency Government’s performance accountability strengthening plan, in which this research had not been accompanied by a review of the Pangandaran Regency Government's Regional Medium Term Development Plan (RPJMD) for 2021-2026. It was because when researchers collected data, the RPJMD was still in preparation.https://journal.umy.ac.id/index.php/ai/article/view/16817performance accountabilityperformance measurement systeminstitutional isomorphismlocal governmentprofessionalism |
| spellingShingle | Iman Teguh Abdul Halim Analysis of Pangandaran Regency Government’s Performance Accountability Strengthening Journal of Accounting and Investment performance accountability performance measurement system institutional isomorphism local government professionalism |
| title | Analysis of Pangandaran Regency Government’s Performance Accountability Strengthening |
| title_full | Analysis of Pangandaran Regency Government’s Performance Accountability Strengthening |
| title_fullStr | Analysis of Pangandaran Regency Government’s Performance Accountability Strengthening |
| title_full_unstemmed | Analysis of Pangandaran Regency Government’s Performance Accountability Strengthening |
| title_short | Analysis of Pangandaran Regency Government’s Performance Accountability Strengthening |
| title_sort | analysis of pangandaran regency government s performance accountability strengthening |
| topic | performance accountability performance measurement system institutional isomorphism local government professionalism |
| url | https://journal.umy.ac.id/index.php/ai/article/view/16817 |
| work_keys_str_mv | AT imanteguh analysisofpangandaranregencygovernmentsperformanceaccountabilitystrengthening AT abdulhalim analysisofpangandaranregencygovernmentsperformanceaccountabilitystrengthening |