The Design and The Use of Performance Accountability Systems: A Reflection in Indonesia Local Government
Mirna Amirya

Abstract
Objective–To understand the design and the use of Performance Measurement Systems (PMS) in Indonesia Local Government (ILG), mainly in Batu city (East Java Province, Indonesia)that presented paradoxes of performance.The issues of performance accountability have been stirring Batu city to implement PMS since the beginning of the 2000s. Methodology/Technique –The researchers employ a single case study to scrutinize the design and the use of PMS by outlining document analysis conducted from the interviews of 5key informants in a different range of management levels (top and bottom). Findings – The design and the use of PMS in Batu city are changing to strategic performance measurement, but not yet entirelyperformed and institutionalized. This can be seen in performance activities such as performance planning, performance measurement, performance reporting, and performance evaluation.

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