Abstract

Abstract: Embarking on an exciting journey into the heart of Indonesia's government efficiency, this groundbreaking study unravels the secrets behind successful performance management in Central Government Organizations. Focusing on an array of Ministry/Agency Working units across the vibrant provinces of Lampung, this research delves into 74 units under 13 Ministries/Institutions, spotlighting areas that have witnessed remarkable growth following the implementation of Budget Implementation Performance Indicators (IKPA). Employing an innovative mixed-method approach with an explanatory sequential design, this exploration merges detailed surveys with enlightening in-depth interviews. Our findings unveil a treasure trove of insights: the pivotal role of well-crafted performance measurement systems, the critical importance of their institutionalization, and the profound impact of individual factors in enhancing the use of performance information. These elements collectively forge a path to significant performance improvements. A striking revelation of this study is the profound influence of institutional pressures, particularly coercive and normative, in shaping employee behavior towards achieving performance targets. This research not only sheds light on the dynamics of performance management in Indonesia's public sector but also serves as a beacon for other governments striving for efficiency and effectiveness. This captivating study is a must-read for enthusiasts of performance measurement systems, institutional theory, and the intricacies of governmental isomorphism, offering a fresh perspective on transforming public sector performance.

Keywords: performance measurement system, performance information, institutional theory, isomorphism.