TEORI INSTITUSIONAL DALAM PENYUSUNAN DAN PUBLIKASI LAPORAN TAHUNAN SEKTOR PUBLIK (STUDI KASUS PADA KEMENTERIAN DAN LEMBAGA NEGARA DI INDONESIA)

Main Article Content

Joko Kisworo Elvia Rosantina Shauki

Abstract

The annual report, which is internationally recognized as an important tool for accountability and for delivering good information, has only been prepared by a few Ministries / State Institutions (MS/I) in Indonesia. This results in a lack of transparency and a lack of community participation. This study uses an institutional theory approach and aims to analyze the differences in MS/I motivation in the preparation and publication of annual reports and formulate efforts to increase that motivation. This research is a case study research by exploring the phenomena that occur in the preparation of MS/I annual reports and institutional factors that become the background. Data collection was carried out by distributing open-ended question questionnaires to Data and Information Management Officers from 86 MS/I. Respondents' answers were analyzed using content analysis techniques, thematic analysis, and constant comparative analysis. The results showed that the dominant logic is symbolic carriers at the national level, that is the logic that the preparation of annual reports is an "obligation" to implement the Act. Material carriers affect only the routines factor while relational systems and artifacts are not found to be constrained. Normative isomorphism occurs in all MS/I that are respondents of the study, while coercive isomorphism and mimetic isomorphism occur in 60% of MS/I. To encourage motivation for the preparation of annual reports, the government must prepare a clear regulation, standardized guidelines, internal SOPs and implement annual report awards.

Article Details

How to Cite
Kisworo, J., & Shauki, E. (2019). TEORI INSTITUSIONAL DALAM PENYUSUNAN DAN PUBLIKASI LAPORAN TAHUNAN SEKTOR PUBLIK (STUDI KASUS PADA KEMENTERIAN DAN LEMBAGA NEGARA DI INDONESIA). Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 4(4), 305-321. https://doi.org/https://doi.org/10.33105/itrev.v4i4.157
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Articles

References

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Cameron, W. (2004). Public accountability : Effectiveness , equity , ethics. 63(December), 59–67.
Dacin, M. T., Goodstein, J., & Scott, W. R. (2002). Institutional Theory and Institutional Change : Introduction to the Special Research Forum Author ( s ): M . Tina Dacin , Jerry Goodstein and W . Richard Scott Published by : Academy of Management Stable URL : http://www.jstor.org/stable/3069284 REFERENCE. Academy of Management Journal, 45(1), 44–55. https://doi.org/10.1111/j.1467-9299.2012.02105.x
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IFAC & CIPFA. (2014). International Framework : Good Governance in The Public Sector.
KNKG. (2006). Pedoman Umum Good Corporate Governance Indonesia. Retrieved from http://www.knkg-indonesia.org/dokumen/Pedoman-Good-Public-Governance.pdf
KNKG. (2008). Good Public Governance Indonesia. Good Public Governance Pedoman Umum Indonesia, 1–50. https://doi.org/10.1021/ic035198d
KNKG. (2019). Tentang Kami. Retrieved September 27, 2019, from http://www.knkg-indonesia.org/about
Komisi Informasi Pusat RI. (2018). Laporan Implementasi Keterbukaan Informasi Publik & Penganugerahaan Keterbukaan Informasi Badan Publik Tahun 2018. 1–10. Retrieved from https://komisiinformasi.go.id/wp-content/uploads/2019/03/Laporan-Penganugerahan-2018.pdf
Krippendorff, K. (2004). Content analysis : an introduction to its methodology. In Physical Review B (2nd ed., Vol. 31). Thousand Oaks, California, USA: Sage Publications, Inc.
Kumar, R. (2011). Research Methodology: A step-by-step guide for beginners (3rd ed.). New Delhi, India: SAGE Publications India Pvt Ltd.
Lepoutre, J. M. W. N., & Valente, M. (2012). Fools breaking out: The role of symbolic and material immunity in explaining institutional nonconformity. Academy of Management Journal, 55(2), 285–313. https://doi.org/10.5465/amj.2008.0340
Maksudi, B. I. (2017). Dasar-Dasar Administrasi Publik. Depok, Indonesia: Rajawali Pers.
Ntim, C. G., Soobaroyen, T., & Broad, M. J. (2017). Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions. In Accounting, Auditing and Accountability Journal (Vol. 30). https://doi.org/10.1108/AAAJ-10-2014-1842
OECD. (2002). Public Sector Transparency and Accountability: Making it Happen. In Public Sector Transparency and Accountability. https://doi.org/10.1787/9789264176287-en
OPM, & CIPFA. (2004). The Good Governance Standard for Public Services. Retrieved from www.opm.co.uk
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Pemerintah Republik Indonesia. Undang-Undang Republik Indonesia Nomor 8 Tahun 1995 tentang Pasar Modal. , (1995).
Pemerintah Republik Indonesia. Peraturan Pemerintah Republik Indonesia Nomor 8 Tahun 2006 Tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah. , (2006).
Pemerintah Republik Indonesia. Undang-Undang Nomor 14 Tahun 2008 tentang Keterbukaan Informasi Publik. , (2008).
Powell, W. W., & DiMaggio, P. J. (1991). The New Institutionalism in Organizational Analysis. Chicago, USA: The University of Chicago Press.
Reay, T., & Hinings, C. R. (2009). Managing the rivalry of competing institutional logics. Organization Studies, 30(6), 629–652. https://doi.org/10.1177/0170840609104803
Ryan, C., Dunstan, K., & Brown, J. (2001). The Value of Public Sector Annual Reports and the Contribution of Annual Reporting Awards. Working Paper Series. Retrieved from http://www.victoria.ac.nz/sacl/centres-and-institutes/cagtr/working-papers/WP03.pdf
Ryan, C., Dunstan, K., & Brown, J. (2002). The Value of Public Sector Annual Reports and Annual Reporting Awards in Organisational Legitimacy. Accounting, Accountability and Performance, 8(1), 61–77.
Ryan, C., & Ng, C. (2000). Public Sector Corporate Governance Disclosures: An Examination of Annual Reporting Practices in Queensland. Australian Journal of Public Administration, 59(2), 11–23. https://doi.org/10.1111/1467-8500.00148
Scott, W. R. (1995). Institutions and Organizations (1th ed., Vol. 1). California, USA: SAGE Publications, Inc.
Scott, W. R. (2003). Institutional carriers: reviewing modes of transporting ideas over time and space and considering their consequences. Industrial and Corporate Change, 12(4), 879–894. https://doi.org/10.1093/icc/12.4.879
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). Chichester, West Sussex, United Kingdom: John Wiley & Sons Ltd.
Shauki, E. R. (2018). “Converting Your Master/PhD Thesis into a Journal Article” Handout Case Writing and Methodology, ECAM 809303. Universitas Indonesia.
The World Bank. (1989). Sub-Saharan Africa: From Crisis to Sustainable Growth. Retrieved from http://documents.worldbank.org/curated/en/498241468742846138/pdf/multi0page.pdf
The World Bank. (1992). Governance and Development.
Thornton, P. H., & Ocasio, W. (1999). Institutional logics and the historical contingency of power in organizations: Executive succession in the higher education publishing industry, 1958-1990. American Journal of Sociology, 105(3), 801–843. https://doi.org/10.1086/210361
Thornton, P. H., Ocasio, W., & Lounsbury, M. (2012). The Institutional Logics Perspective: A New Approach to Culture, Structure, and Process. Oxford, United Kingdom: Oxford University Press.
UNDP. (1997). Governance for Sustainable Human Development: A UNDP Policy Document. New York, USA.
Vardi, Y., & Weitz., E. (2004). Misbehavior in organizations. Mahwah, New Jersey, USA: Lawrence Erlbaum Associates, Inc.
Yin, R. K. (2009). Case Study Research: Design and Methods. In SAGE Publications (Vol. 5).
Zilber, T. B. (2013). Institutional Logics and Institutional Work: Should They Be Agreed? Research in the Sociology of Organizations, 39A, 77–96. https://doi.org/10.1108/S0733-558X(2013)0039A