Rusdi Akbar

TL;DR: In this article, the authors investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS Couched within an institutional theory framework, it explores a conceptual model developed to explain the hypothesised relationships between technical and organisational factors and the development and use of performance indicators and accountability practices.

TL;DR: In this article, the authors investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS, which explores a conceptual model developed to explain the hypothesised relationships between technical and organisational factors and the development and use of performance indicators and accountability practices.

TL;DR: In this paper, the authors explore the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) and analytically assess Indonesia's attempt to introduce PMS by addressing three research questions: Do organisations in developing countries actually use PMSs to aid decision-making and help plan for future performance improvement?

TL;DR: In this paper, the authors examined the association between technical, organizational, individual characteristics of local government officials factors and the implementation of performance measurement systems (PMS) in local government and found the factors that positively and significantly associated with implementation of a PMS were organizational factors, namely: training and organization's response are open to change, and the individual characteristics factors, such as high selfefficacy and conscientiousness trait.

TL;DR: In this paper, Sukriy et al. provided empirical proof of the occurrence of flypaper effect in DAU and PAD on local expenditure in regencies/municipality in Sumatera.