| Summary: | Performance Accountability System for Government Institution (well-known as SAKIP) has been applied for more than a decade but it has not provided optimal function as a management tool and performance measurement system for Indonesian Government Institutions (IGIs). Therefore, study literature based research was intended to analyze and discuss the construction of SAKIP. This study presented the development of SAKIP construction, described the development of SAKIP performance measurement models, evaluated SAKIP construction, and analyzed the implementation of SAKIP performance measurement models. The method which is used is qualitative content analysis approach to the object of study in the form of modules and regulations about SAKIP. The themes in content analysis include: planning, measurement, and performance reporting which are the major components of SAKIP. More specifically, the simulation approach is also used to analyze the work of SAKIP performance measurement models. Simulation object covers the Indonesian Ministry of Agriculture and its Echelon Unit underneath. The analysis results showed that the SAKIP performance measurement models were done at that point in time (on periodic basis), not on cycle (ongoing basis). The work of old SAKIP performance measurement model was too complex, unrealistic, and unsystematic because of problems in performance scoring and tiered weighting techniques. Although the weighting for the achievements� score or performance indicators have been removed, the work of new SAKIP performance measurement model was substantially same as the old system for comparing performance data. It�s done on a limited basis. Evaluation results showed that SAKIP construction has a major weakness in the planning and measurement components. They did not develop good and comprehensive performance indicators. Meanwhile, implementation of measurement technology has not touched the value for money (3 E�s measurement) explicitly. With these notices, implications for the government practitioners to fix the weakness of SAKIP construction is sharpening performance indicator information mainly on outputs and outcomes so as not to cause confusion in the adoption phase of performance measures. In addition, it is also necessary improvements to measurement technology conceptually.
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