IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA
This article aims to determine the implementation of the concept of New Public Management (NPM) in the public sector, especially the Office of Cooperatives and SMEs Surabaya. Research approaches use qualitative. Method of data collection is done through interviews with heads of departments of Cooper...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Diponegoro
2015-04-01
|
Series: | Jurnal Akuntansi dan Auditing |
Subjects: | |
Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/13857 |
_version_ | 1818563645554032640 |
---|---|
author | Nur Sayidah Alvy Mulyaningtyas Mustika Winedar |
author_facet | Nur Sayidah Alvy Mulyaningtyas Mustika Winedar |
author_sort | Nur Sayidah |
collection | DOAJ |
description | This article aims to determine the implementation of the concept of New Public Management (NPM) in the public sector, especially the Office of Cooperatives and SMEs Surabaya. Research approaches use qualitative. Method of data collection is done through interviews with heads of departments of Cooperatives and SMEs Surabaya. The data were analyzed by coding method. This method give the code on records that allow researchers to create a theme or concept through conceptual categorization. The results showed that the NPM concept is implemented in the Department of Cooperatives and SMEs Surabaya through measurement performance based on budget absorption and the benefit in society, creation of competition through competitive tender, valuation of individual performance based on remuneration system, and discipline and austerity in the use of resources |
first_indexed | 2024-12-14T01:19:07Z |
format | Article |
id | doaj.art-d944db19b5814d9c9208f7941e901cd6 |
institution | Directory Open Access Journal |
issn | 1412-6699 2549-7650 |
language | English |
last_indexed | 2024-12-14T01:19:07Z |
publishDate | 2015-04-01 |
publisher | Universitas Diponegoro |
record_format | Article |
series | Jurnal Akuntansi dan Auditing |
spelling | doaj.art-d944db19b5814d9c9208f7941e901cd62022-12-21T23:22:29ZengUniversitas DiponegoroJurnal Akuntansi dan Auditing1412-66992549-76502015-04-01121395210.14710/jaa.v12i1.1385710598IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYANur Sayidah0Alvy Mulyaningtyas1Mustika Winedar2Fakultas Ekonomi UniversitasDr. Soetomo SurabayaFakultas Ekonomi UniversitasDr. Soetomo SurabayaFakultas Ekonomi UniversitasDr. Soetomo SurabayaThis article aims to determine the implementation of the concept of New Public Management (NPM) in the public sector, especially the Office of Cooperatives and SMEs Surabaya. Research approaches use qualitative. Method of data collection is done through interviews with heads of departments of Cooperatives and SMEs Surabaya. The data were analyzed by coding method. This method give the code on records that allow researchers to create a theme or concept through conceptual categorization. The results showed that the NPM concept is implemented in the Department of Cooperatives and SMEs Surabaya through measurement performance based on budget absorption and the benefit in society, creation of competition through competitive tender, valuation of individual performance based on remuneration system, and discipline and austerity in the use of resourceshttps://ejournal.undip.ac.id/index.php/akuditi/article/view/13857New Public Management, budget, performance |
spellingShingle | Nur Sayidah Alvy Mulyaningtyas Mustika Winedar IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA Jurnal Akuntansi dan Auditing New Public Management, budget, performance |
title | IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA |
title_full | IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA |
title_fullStr | IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA |
title_full_unstemmed | IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA |
title_short | IMPLEMENTASI KONSEP NEW PUBLIC MANAGEMENT DI DINAS KOPERASI DAN UMKM KOTA SURABAYA |
title_sort | implementasi konsep new public management di dinas koperasi dan umkm kota surabaya |
topic | New Public Management, budget, performance |
url | https://ejournal.undip.ac.id/index.php/akuditi/article/view/13857 |
work_keys_str_mv | AT nursayidah implementasikonsepnewpublicmanagementdidinaskoperasidanumkmkotasurabaya AT alvymulyaningtyas implementasikonsepnewpublicmanagementdidinaskoperasidanumkmkotasurabaya AT mustikawinedar implementasikonsepnewpublicmanagementdidinaskoperasidanumkmkotasurabaya |