New Institutional Theory: Implementasi Anggaran Berbasis Kinerja

- Astutiningrum, Ali Djamhuri, Yeney Widya Prihatiningtyas

Abstract


Abstract

The purpose of this study is to analyze the organizational changes that occurred after the adoption of the performance-based budgeting. Organizational change is analyzed from the perspective of the New Institutional Theory (NIT) focusings on the process of implementing performance-based budgeting in the dr. Iskak Hospital Tulungagung. This case study conducted based on qualitative approach. The results indicate that the occurrence of coercive isomorphism occurs, which is supported by mimetic ishomorphism, although it is weak. The dominant symptom is normative ishomorphism indicated by member’ normative trust that performance-based budgeting is the most suitable for hospital. The implementation of performance-based budgeting has encouraged the use of funds more effectively and efficiently.

Abstrak

Tujuan penelitian ini adalah untuk menganalisa perubahan organisasi setelah pengadopsian anggaran berbasis kinerja. Perubahan organisasi dianalisis berdasarkan perspektif New Institutional Theory (NIT) dengan fokus penelitian terhadap proses penerapan anggaran berbasis kinerja di RSUD dr. Iskak Tulungagung. Strategi penelitian adalah studi kasus dengan pendekatan kualitatif. Hasil penelitian menunjukkan terjadinya coercive isomorphism, sebagai upaya memperoleh legitimasi, yang didukung oleh mimetic ishomorphism, yaitu upaya peniruan terhadap organisasi lain, meskipun lemah. Gejala yang dominan adalah normative ishomorphism, ditunjukkan dengan kepercayaan normatif anggota organisasi bahwa anggaran berbasis kinerja paling tepat bagi karakteristik rumah sakit. Penerapan anggaran berbasis kinerja telah mendorong penggunaan dana lebih efektif dan efisien.



Keywords


New Institutional Theory; Anggaran Berbasis Kinerja; Mimetic Isomorphism

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