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...

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Main Authors: Nur Sayidah, Alvy Mulyaningtyas, Mustika Winedar
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
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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
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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