Measurement of Local Government Performance With Balanced Scorecard Approach in South Tangerang City, Indonesia

Transcription

1 Advances in Social Science, Education Humanities Research, volume 167 First International Conference on Administrative Science, Policy Governance Studies (1st ICAS-PGS 2017) Second International Conference on Business Administration Policy (2nd ICBAP 2017) Measurement Local Performance With Balanced Scorecard Approach in South Tangerang City, Indonesia Ahmad Sulhan Inspectorate South Tangerang City, Banten - Indonesia soeduaenam@yahoo.com Sadu Wasistiono Institute Local, Sumedang - Indonesia sadu_ws@yahoo.com Abstract I. INTRODUCTION The new concept local government that focuses on community requires a new paradigm government management with a comprehensive measurement system. LAKIP LPJ (LKPD both are kinds accountability report) as a tool to measure local government has not depicted comprehensively. In research design measurement local government with Balanced Scorecard (BSC) approach in South Tangerang, measurement model is done through four approaches, namely customer/community perspective, financial perspective, learning growth perspective, internal process perspective. The type research used is qualitative research method uses descriptive analytics. Sources data were obtained through interviews document reviews. The results this study are (1) current measurement local government through LAKIP LPJ (LKPD) has not yet described comprehensively, (2) weaknesses LAKIP LPJ (LKPD) can be improved by applying BSC through strategy map that can translate visualize strategy vision South Tangerang which is n followed by determining strategic objectives, etc., so that it will form a measurement system that is integrated into urban planning, (3) BSC designed local government Scorecard (LGSC) contains five focus areas, 17 (seventeen) strategic objectives. South Tangerang as a new autonomous region in province Banten is result division Tangerang Regency has a distinctive position as buffer capital city Jakarta. Years after its establishment in 2009, it has grown remarkably is expected to be at forefront in Banten Province. South Tangerang in its function to provide services to public, must possess a dynamic strategy to be able to anticipate future uncertainties to provide pressional services to people South Tangerang as a patron its public services. In South Tangerang, re are also large developers who provide services to community, enabling Tangerang Selatan residents to have a variety alternative private services as a comparison, which in itself has high dems on quality public services. It is a challenge for South Tangerang to be able to provide result-oriented services, which, in this case, is to be closer to people y serve towards improving quality services, efficiency, to simplify complicated procedures. For that, South Tangerang should be better able to respond to results its services should also be able to measure level success in public services. The obligations Tangerang Selatan to carry out financial accountability include local government Financial Report (LKPD) for subsequent accountability to DPRD through Final Fee Report for Fiscal Year (LPJ), whose provisions are regulated in Article 81 Law Number regarding Keywords : balanced scorecard, local government scorecard, measurements. Copyright 2017, Authors. Published by Atlantis Press. This is an open access article under CC BY-NC license ( 228

2 Advances in Social Science, Education Humanities Research, volume 167 Financial Balance Between Central local government. Related to LKPD South Tangerang, accountability liability is Performance Accountability Report (LAKIP), whose provisions are regulated in Presidential Instruction Number on Performance Accountability Agencies. With Law Number regarding National Development Planning System, local government is required to prepare a strategic plan containing Vision, Mission, Objectives, Strategy, Program Development Activities as outlined in RPJMD by referring to RPJPD. The addition strategic plan arrangement demonstrates emergence awareness importance longterm strategy to local government. Unfortunately, this strategy cannot be measured properly in accountability reports South Tangerang. For LPJ, which is accountability report APBD implementation in form LKPD is only in form financial statements covering Budget Realization Report, Balance Sheet, Cash Flow Report, Notes to Financial Statements. As for LAKIP, which is only a report local government as an element government to account for implementation main tasks functions authority management resources. Also, re is confusion about indicators to use to measure local governments. This uncertainty causes DPRD to easily decide if each implementation Mayor's Accountability Report is accepted or not. Local government as a public sector organization is directly related to provision services goods to meet wants needs community. In this case, community is a customer that must be served well. To meet customer satisfaction, it is necessary to cultivate mindset manager about how to improve people's satisfaction. Increasing local revenues without being backed by community satisfaction have not reflected success local government. LAKIP as a tool to measure local government in this instance has not been able to identify success local government in meeting needs community. Related to mentioned matters, a new concept needs to be understood correctly by all local governments as regional organizers so that main objective to improve welfare society can be achieved. The new concept that focuses on society requires a new paradigm government management. Taking into account new paradigm communityfocused governance management, a more comprehensive system measurement is needed. Robert S. Kaplan David P. Norton (2001), through ir book The Balanced Scorecard: Translating Strategy into Action, fer a systematic comprehensive roadmap for organizations including local governments as non-prit organizations to translate vision statements Regional Head's mission into a set interrelated measures. These measures are not used to control behavior but to articulate strategies, communicate strategies, help adjust initiative all components, to achieve common goals. The purpose this study is as follows. First, to obtain an overview measurement mechanism current local government. Second, to get an overview steps taken by local government in determining indicators ir stardization to measure regional government in achieving vision mission region. Third, get an overview measurement design with Balanced Scorecard approach for local government to evaluate local government South Tangerang based on available design. 229

3 Advances in Social Science, Education Humanities Research, volume 167 II. METHOD The type research used is qualitative research uses descriptive analytics which attempts to describe in general about facts. This is done by understing symptoms respondents y are examining by listening understing analyzing what is heard, studying a process or discovery that occurs naturally, recording, analyzing, interpreting reporting, drawing conclusions process based on context space time natural situation. To obtain an in-depth information, or than document review, interviews were also conducted to informant/respondent. The document review referred to in this study is data collection conducted by reading books articles relating to Balanced Scorecard, management, measurement, strategic management, South Tangerang City. Because scope issues discussed is a managerial scope, n interview is done by asking directly to parties related to managerial to Regional South Tangerang. This research combines use document review techniques with complementary interview techniques. With stages analysis are divided into several stages namely: Preliminary Study The research begins with a review documents against legislation, documents related to measurement (RPJPD, RPJMD, RKPD, IKU, LAKIP, LKPD, LPJ, LPPD, etc.). At this stage, interviews are conducted to dig more in-depth information perform direct verification existing data. The document review is intended to obtain data information related to measurement system currently applied to Tangerang City. To get information on possibility applying Balanced Scorecard, to design frame thinking Balanced Scorecard application design as measurement system at South Tangerang. Designing Balanced Scorecard as a System Performance Measurement The next step is to design measurement system by using BSC according to stage that has been obtained. But in this study, design is prepared at level Corporate Balanced Scorecard, has not done cascading to Regional Device. Conclusion The end stage is formulation conclusions suggestions. The concepts used in this study are: A. Performance According to The Scriber-Bantam English Dictionary, published by United States Canada (1979) in Rivai (2005: 14), is derived from root word to perform" with some entries" such as: (1) to do or carry out, execute; (2) to discharge fulfill; as vow; (3) to execute or complete an undertaking; (4) to do what is expected a person machine. B. Performance Measurement Theoretically, measurement according to Robertson (in Mahmudi, 2010) is a process progress assessment work towards achievement goals objectives that have been determined. Mahmudi (2010: 6) argues that measurements should at least include three important variables that should be considered: behavior (process), output (direct product an activity/program), outcome (value added or activity/program impact). The measurement model according to Vincent Gaspersz is as follows: 230

4 Advances in Social Science, Education Humanities Research, volume 167 Picture Performance Measurement Model Source: Vincent Gaspersz (2002: 70), Integrated Performance Management System: BSC with Six Sigma for Business & Organizations C. Performance Indicators According to Lohman in Mahsun (2012: 71), indicators are a variable used to quantitatively express effectiveness efficiency a process or activity based on organizational goals objectives. D. Approach to Measurement Organizations Performance Public Sector The measurement approaches public sector organizations according to Mahsun (2012: 131) can be described as follows: 1) Budget Analysis. 2) Financial Statement Ratio Analysis. 3) Balanced Scorecard Method. 4) Performance Audit. E. Local government Performance Measurement with Balanced Scorecard Approach Balanced Scorecard is a concept contemporary management that began to be widely applied to public sector organizations, including government. At first, Balanced Scorecard was applied to business organizations, especially large corporations in United States. Balanced Scorecard is considered suitable for public sector organizations because Balanced Scorecard not only emphasizes quantitative (financial) aspects but also qualitative (non-financial) aspects. It is in line with public sector that places service as a key measure, not prit. Although this concept was created in business world, public sector organizations can also adopt Balanced Scorecard concept with some modifications. Adopting style techniques private sector management into public sector is in line with concept New Public Management. The adoption Balanced Scorecard into public sector organizations aims to improve public sector organizations. The successful experience Balanced Scorecard is also experienced by some Local government, for instance, City Charlotte - USA. In Indonesia, along with implementation bureaucratic reform, Balanced Scorecard as measurement has been implemented by Central Agency such as Ministry Finance BPK-RI. However, for local government, no one has implemented Balanced Scorecard as a measurement until now, on eir provincial/municipal/district level, level regional organization (OPD), or employee level measurement. The Balanced Scorecard was first developed by Kaplan (Harvard Business Shcool) Norton (Renaissance Solution, Inc.) in 1990s. Then developed from generation I as a measuring tool, generation II with linkage between measures, n generation III as a tool to translate vision mission (strategy focused), latest generation as a strategy mapping tool (strategy mapping). 231

5 Advances in Social Science, Education Humanities Research, volume 167 Picture 2 The Evolution Balanced Scorecard Picture 4. Framework Source: Mahmudi (2010), Public Sector Performance Management The BSC implementation for all levels Regional based on modified model Vincent Gaspersz as follows: Picture BSC Implementation on All Levels in Local III. RESULT A. Evaluation Performance Measurement South Tangerang Source: modification Vincent Gaspersz (2002). E. Framework The framework thought in this study is built on oretical basis described above which describes phenomenon to be researched displayed in form a flowchart thought. The framework thought in this study can be diagrammatically described as follows: All this time, measurement success failure in carrying out main tasks functions South Tangerang is conducted at time Review LAKIP City Evaluation LAKIP Device Area. Performance measurement is currently implemented by Regional Planning Board (BAPPEDA) South Tangerang. This condition causes LAKIP not to be optimal because BAPPEDA functions as activity planner as well as a local agency that performs measurement. This results in measurement being less objective independent. In some areas, preparation LAKIP is done not by BAPPEDA but by Organization Section in order to furr optimize measurement to be more objective independent. 232

6 Advances in Social Science, Education Humanities Research, volume 167 B. Performance Stardization Indicators Used to Measure Performance in South Tangerang In Fiscal Year 2015, measurements are outlined in Performance Agreement which contains Key Performance Indicators (IKU). IKU is compiled based on indicators year in question outlined in RPJMD (Regional Medium-Term Development Plan) Period IKU stipulated as many as 97 (ninety-seven) indicators. Based on analysis, it is known that re are five indicators that have not been aligned with strategic goals/targets. C. Proposed Performance Measurement South Tangerang Using Local Scorecard (LGCS) With implementation BSC in South Tangerang as a measurement system, strategy South Tangerang City can be contained in local government Scorecard (LGSC). LGSC can provide insight into local government achievements in four perspectives: customer, finance, internal business processes, growth learning, quickly comprehensively. LGSC also provides tools for local governments to monitor ir achievement in meeting customer financial targets while evaluating achievements in capacity building for South Tangerang for future internal business processes learning growth. Referring to stages applying BSC measurement system to all levels in Regional which is a modification Vincent Gaspersz, corporate scorecard level developed is local government scorecard (LGSC), with steps as formulated by Kaplan Norton as follows: Table 1 Steps to Implement BSC Performance Measurement System in South Tangerang Step Description Person in Charge Clarify vision, mission, values organization. At this stage, LGCS was developed to translate vision, mission, values South Tangerang City into a strategy to be understood communicated. Communicate strategy to all Echelon II, III IV. Secretary, Head Regional Development Planning Board, Head DPRD) 2A. 2B. 3A. Develop BSC at Regional Device level using LGSC as Corporate Scorecard as template. The head local government agencies translates strategy into specific objectives Composing priority scale for 3B. Announce modification programs in LGSC for BSC in regional level 4. Review strategical plan that has been created by Local Agency to check wher it is aligned or not with LGSC or wher re is any suggestions for LGCS Renewing LGSC according to result review on Local Agency s strategical plan Communicating LGSC to all employees South Tangerang 7. Renewing plan management for 5W-2H program. Yearly budgeting is established to fund yearly plan Conduct observation every month quarterly that focuses on strategical issues Conduct yearly observation. The team notes change strategical issues develop m into LGSC Facilitating Regional with LGSC Time Information Period Month 1 RPJP Draft, RPJMD Month 3 Draft Secretary, Head Regional Development Planning Board, Head DPRD) Local government Agencies Level Team (Echelon II, III, IV) Month 4 Month 5 Socialization, etc Month 6 Month 9 Plan Local government Agencies Regional Secretary, Head Regional Development, Head DPRD) Regional Secretary, Head Regional Development, Head DPRD) Regional Secretary, Head Regional Development, Head DPRD) Regional Secretary, Head Regional Development, Head DPRD) Regional Secretary, Head Regional Development, Head DPRD) All Echelon II, III, IV, PPTK Month 6 Priority on Month 6 Priority on Team Team Team all Head Local Agencies Month 9 Month 11 Verification Local Agency s strategic plan Month 12 RPJMD draft revision Month 13 Month 14 Socialization, Regulation Month 15 APBD, RKA, DPA Month 17 Month 18 henceforth Month 25 Month 26 Month 25 Month 26 Periodical Report 233

7 Advances in Social Science, Education Humanities Research, volume 167 The BSC model that can be applied in this research is BSC model proposed by Vincent Gaspersz, that is: Picture 5 Vincent Gaspersz s BSC Model LGSC (Local Scorecard) in Line Perspectives government with Four The results formulation goals South Tangerang period its relation to Development Area South Tangerang period are presented in following table: Table 2 Proposed Development Objectives South Tangerang period This BSC model will develop local government Scorecard or we term as Tangsel (South Tangerang) Corporate Balanced Scorecard. Visions South Tangerang According to focus RPJPD (Regional Long-Term Development Plan) in period , based on city paradigm, smart city, livable city sustainable goal (SDGs), Visions South Tangerang propose to be adjusted to: NO GOALS Actualize human. Improve transportation accessibility a more functional city infrastructure. Improving facilities infrastructure a habitable city that is eco-friendly. 4. Improve growth local economy with competitve featured product basis. 5. Optimization governance bureaucracy reformation to be more effective accountable. Based on each objectives that have been established n formulated goals for furr quantification more technical in order to manage achievements. The target South Tangerang in is 17 (seventeen) targets with approach 4 (four) perspectives, as follows: 4. Strategy Map (Card) Area Policy Focus as a Theme Based on vision strategic issues, City South Tangerang needs to apply policy focus area as a strategic me, such as: Human Resource Development. Urban Infrastructure Transportation. Environmentally Friendly Livable City. 4. Community Economic Development. 5. Improved Governance. The next step in designing balanced scorecard scheme Tangerang Selatan is with strategy description through strategy map to formulate visualize strategy vision South Tangerang. The strategic map is a local government scorecard we can name Tangsel Corporate Balanced Scorecard. The proposed strategy map South Tangerang is shown below: 234

8 Advances in Social Science, Education Humanities Research, volume 167 Picture 6 Strategy Map Tangsel Corporate Balanced Scorecard 5. Plan (Renstra) Per Area 5. Plan for Human Resource Development Table 3 Targets, Priority Programs Measures Goals Achieve a Whole Human Development No on public s health workforce quality population control 4. The BSC model used is as follows: Targets on participation education Priority Programs Measures Improve non-formal education Improve 12 years matory education Improve management service quality education 4. Improve information quality reading culture. Participation rate SD/MI (primary school) Index graduation for SD/MI Participation rate SMP (Junior high school) 4. Index graduation for SMP (Junior High School) 5. Average school day Infant Mortality Rate Maternal Mortality Rate Life Expectancy Rate Develop quality health service Develop maintain facility community health centres Improve service for maternal care, babies, toddlers, children, teenagers elderly. 4. Improve service for national health insurance 5. Improve service for health, references, complementary alleviation diseases 6. Improve quality hospital service Development on productivity, opportunity manpower agencies. Guiding people in implementing prosperous independent Employment ratio Population growth by statistics 5. Plan for Urban Transport Infrastructure Picture 7 Table 4. BSC Tangsel Corporate Balanced Scorecard Model Targets, Priority Programs Measures from Purpose Transport Urban Infrastructure No Targets on service infrastructure on transportation on facilities in city Priority Programs Improve maintenance streets bridges Organize ownership utilization l Organize housing environment 4. Develop housing infrastructure 5. Manage clean water wastewater 6. Improve maintenance drainage channels / water tunnels 7. Manage utilize river, lake or resources Improve transportation service Control secure traffic Build transportation infrastructure 4. Improve public transportation Develop technology for waste management The provision for waste management activity socialization to lessen volume waste Measures Index infrastruct ure service satisfactio n (IKLI) Index road network performan ce Load factor The percentage city s facilities infrastructures quality 235

9 Advances in Social Science, Education Humanities Research, volume Plan for Community Economic Development Table 5 Goals, Priority Programs Measures from Goals Community Economic Development No Priority Program Targets Improve investment on investment through promotion cooperation Improve control, supervision quality licensing service Improve collaboration on government-public Agencies, on city s business koperasi economy (cooperative) entrepreneurship Develop IKM cooperation Protect consumer secure trade 4. Guide small traders 5. Increase export 6. Improve food sustainability 7. Improve quality market management Develop partnership to on local support top products MICE Development tourism creative economy Develop manage culture Measures The amount investment from PMA The amount investment from PMDN PDRB Economic growth PDRB per capita 4. Food sustainability The number innovation for featured products 5.4. Plan for Environmentally Friendly Livable Town Table 6 Goals, Priority Programs Measures from Goals Environmentally Friendly Livable City No Targets on quality environment on security orderliness environment Priority Programs Improve manage greenspace Plan urban spatial layout Policies, utilize space according to spatial layout 4. Plan strategic growing 5. Control pollution, destruction environment management LH (environment) laboratorium quality 6. Protect conserve natural resources 7. Improve education communication people in environment level Empower people to maintain orderliness security Enforce regional mayor regulation Precaution danger fire 4. Improve effectivity emergency action disaster mitigation Measures Index environment quality Ratio open greenspace with city Criminality rate 5.5. Plan Governance for Improving Table 7 Goals, Priority Programs Measures Goals Improved Governance Priority Program Targets Organize Institution public service Improve cooperation Organize issue regulations also align local regulations 4. Give service on Legal Help Human Rights 5. Improve service District Head / Deputy DPRD 6. Study develop local area hold coordination in research, statistics field 7. Improve Internal Supervision System control over District Head Policy (KDH) 8. Improve quality administration service fices facility on Improve role gender gender equality in mainstreaming Improve quality life also protection towards women children Strengn PUG Children Agencies 4. Propel contribution economical institutions people s empowerment in process on Improve develop management regional finance regional Improve finance management local asset Improve tax management regional distribution 4. on Compose plan for consistency regional budget planning 5. on Guide develop capacity apparatus accountability resources local Develop government employment management Strengn government system No Measures Satisfaction level public service Index gender Index gender empowerment The composition PAD towards APBD The APBD Opinion from BPK Inter-document consistency level AKIP predicate 6. Scorecard Formulation Here is design a scorecard formulation: 236

10 Advances in Social Science, Education Humanities Research, volume 167 Table 8. Scorecard Formulation SOUTH TANGERANG CORPORATE SCORECARD No Targets Increase in participation quality basic education 4. Increase in public health quality To develop quality health services. To develop maintain facilities infrastructure community health services. To improve health services for pregnant women childbirth, infants, toddlers, children, adolescents, elderly. 4. To improve national health insurance services. 5. To improve basic health care, referral, complementary, prevention infectious non-infectious diseases. 6. To improve hospital services. Development productivity, opportunities, employment agencies Increase in Workforce Quality Improve Population Control Increase in regional infrastructure services 6. Increase in regional infrastructure services 7. Improve urban facilities infrastructure 8. Quality improvements life 9. Improving Public Education Communications in Environmental Sector Increase in investment Increase urban economy on regional superior products service Increase mainstreaming local financial management Measures Description Priority Program COMMUNNITY S PERSPECTIVE To improve non-formal education. To improve Compulsory Basic Education for 12 Years. To improve service management education quality. To improve quality information reading culture. public gender Consistency improvements ren, gar& bang Improve Local Guiding community in creating a prosperous independent family. To improve construction maintenance roads bridges. Arrangement ownership, ownership, use utilization l. Organize an integrated neighborhood. 4. To develope residential infrastructure. 5. Clean water wastewater management. 6. To improve maintenance Drainage/Sewers. 7. To manage utilize rivers, lakes, or water resources To improve transportation services. Controlling securing traffic. To build transportation infrastructure facilities. 4. To improve mass transportation. To develop waste management technology. Provision Waste Transport Facilities Socialization volume reduction from waste sources. Improve manage green space. Urban planning. Policy, control utilization Space according to Spatial Planning. 4. Planning for Rapid Growth Area Development. 5. Controlling Pollution Environmental Destruction Quality Management Environmental Laboratories. 6. To protect conserve natural resources. 7. To improve Public Education Communications in Environmental Sector. To empower people to enforce order security. To enforce local regulations mayoral regulations. To prevent fire hazard. 4. To improve effectiveness emergency response disaster mitigation. FINANCIAL PERSPECTIVE To increase investment rate through promotion cooperation. To improve control, supervision quality quality licensing services. in collaboration -Private implementation. Institutional, business climate, cooperative entrepreneurship. To develop SMEs cooperatives. To protect consumers secure trades. 4. To foster small merchants. 5. To increase exports. 6. To improve food security. 7. To improve market management quality. To develop partnerships to support MICE. Development tourism resources creative economy. To develop manage Culture. PERSPECTIVE IN THE INTERNAL PROCESS Organizing Institutions Working System. Improve cooperation. To arrange legislation issue regulations unify regulations in region. 4. To aid law human rights. 5. To improve services KDH/WKDH DPRD Officials. 6. Researching developing regions coordinating in Field Research, Development Statistics. 7. Improving Internal Control System Controlling Implementation Regional Head's Policy. 8. Improving quality administrative services fice infrastructures. Increasing Participation & Gender Equality in Development. Improve quality life protection to women children. Strengn Gender Children Mainstreaming Agency. 4. To encourage participation, economic institutions, community empowerment in. Increased local financial management. Improve Management Regional Assets Improving Regional Tax Retribution Management. PERSPECTIVE ON GROWTH AND LEARNING Compose document Local Development plan To foster develop capacity apparatus resources. Developing Civil Service Management. Strengning governance system. Net Participation Rate for Elementary Schools Passing Index for Elementary School Net Participation Rate for Junior High Schools 4. Passing Index for Junior High Schools 5. Average Length School Day Infant Mortality Rate Target 99,00% 100% 84,93% 100% 11,60-11,63 Life Expectancy 1/1000 birth survives 32/ birth survive 72,129-72,135 Ratio Employment 65% Population Growth Rate Index basic infrastructure service satisfaction. Road network index. 2,87% 7 Urban transport load factor 70% Quality percentage urban facilities infrastructure 90% Environmental quality index The ratio green space to total area city 61% Maternal Mortality Rate Crime rate 90% 12% 1450 PMA investment rate PMDN investment rate PDRB Economic Growth Rate PDRB per capita 4. Food Security (Food Hope Pattern) Number superior product innovations (USD) (IDR) 79,50-86,49 Trillion 6 % - 7,5% ,72 million rupiahs /year 93,00% 80 The scale satisfaction public services Grade services Gender index Gender empowerment index 93,46-93,69 64,37-64,67 Composition Regional Assets Management to APBD APBD amount BPK opinion 49% Consistency level documents AKIP predicate 90% between A 3,5 Trillion WTP B 237

11 Advances in Social Science, Education Humanities Research, volume 167 IV. DISCUSSION However, in this design, writer needs to explain how far readiness South Tangerang in implementing local government Scorecard. The strengths weaknesses are as follows: a. Internal Environment South Tangerang Based on data from Personnel Training Agency, in 2016 as much as 75.20% or 4,387 5,834 civil servants Tangerang Selatan are graduates S1 (bachelor s degree) or higher. Table 1 Data Civil Servant South Tangerang Educational Background No Education Level Primary School Junior High School Junior High School D I, II D III / Young Bachelor Bachelor/ Doctor / Ph.d Total Total Source: Personnel Board, Education Training This allows more than enough quality for application BSC. Meanwhile, application BSC as a measurement tool requires experts in application. The South Tangerang has BAPPEDA as a researcher to develop BSC model into a set measures in an integrated manner. All it takes is goodwill from all parties. b. Finance South Tangerang has a relatively large healthy Local Revenue (PAD) 47.20% total revenue or Rp1,228,065,386, from Rp2,602,083,721, The source this fund is so large that it requires a good measurement to facilitate monitoring use funds to fullest. Inefficient processes are aboned, new patterns are created to fulfill community-focused outcomes. c. The Community as a Service Recipient The lack public understing Local Performance Accountability Report has made bureaucracy somewhat complacent as few people criticize use APBD. Punishment at time regional head election did not take place on Regional which failed in sometimes in form money politics. Gubernatorial elections (pilkada) should be an objective assessment community for success Regional. d. Central as Performance Report Receiver The Central, in this case, Ministry Finance, Ministry PAN-RB Ministry Home Affairs should sit toger to formulate a comprehensive measurement in form 1 (one) report from merger LPJ, LKPD, LAKIP, LPPD to be informed to public. V. CONCLUSION The South Tangerang is currently implementing a measurement system by assessing reporting its through LPJ (LKPD base) LAKIP which is a form accountability for APBD management. Performance stardization indicators used to measure South Tangerang is implementation government affairs each regional agency which is associated with budget management, facilities infrastructure, human resources. The weaknesses in measurement system based on LPJ LAKIP can be improved by applying Balanced Scorecard (BSC) with strategy translation through strategy 238

12 Advances in Social Science, Education Humanities Research, volume 167 map which is expected to translate visualize strategy vision South Tangerang which n proceed with determining strategic objectives, strategic programs, size, target to form a measurement system integrated with urban planning. Using modified BSC model Vincent Gaspersz model, following is design measurement by using BSC at South Tangerang or it can be said as Local Scorecard: a. LGSC can be done by using 10 (ten) implementation steps. b. LGSC Development at South Tangerang utilizes 5 (five) components Tangsel Corporate Balanced Scorecard, namely: Smart Growth, City Focus Area, Objectives, Linkages, Measurement Target. c. The visions South Tangerang must be aligned with adjusting focus RPJPD period d. Focused policy focus areas are as many as 5 (five) areas: Human Resource Development, Urban Infrastructure Transportation, Environmentally Friendly Livelihoods, Community Economic Development, Improved Governance. e. For purpose supporting 5 (five) focus areas, strategic objectives required are 5 (five) objectives realizing full human, increasing accessibility transportation infrastructure a more functional city, improving facilities infrastructure environmentally sound cities, growing economically competitive areas based on superior products, optimizing implementation government reform bureaucracy more effective accountable. f. While designed strategic objectives are 17 (seventeen) objectives with a 4 (four) perspective approach. g. Visions, focus area, goals/objectives are prepared with a strategy map which we call Tangsel Corporate Balanced Scorecard. h. To facilitate regional apparatus to compile BSC regional apparatus level, a Plan for Per Area Focus was prepared by listing priority programs to be implemented along with planned strategic sizes. i. Related to measurements, next step is to determine target as a scorecard formulation. We recommend South Tangerang prepare preparation with following steps: a. Conduct an assessment LGSC involving academics, experts, consultants. b. Communicating LGSC to employees society. c. Prepare budgets, instruments, training to be able to apply LGCS. d. Transform measurement results that have been made that LAKIP/LPJ into LGCS. For furr research related to local government, it is suggested to conduct research to envisage application BSC at level Organization Regional Agency/OPD Scorecard employee level by cascading Corporated Scorecard ( Tangsel Corporate Balanced Scorecard ). 239

13 Advances in Social Science, Education Humanities Research, volume 167 REFERENCES [1] Adisasmita, Raharjo, 2011, Manajemen Pemerintah Daerah, Graha Ilmu, Yogyakarta. [2] Anthony, Robert N, dan Govindarajan, Vijay, 2005, Sistem Pengendalian Manajemen: Buku 2, PT Salemba Emban Patria, Jakarta. [3] Bocci, Fabrizio, 2005, A New BSC Architecture For The Public Sector, t/c2005. [4] Gaspersz, Vincent, 2002, Sistem Manajemen Terintegrasi: Balance Scorecard Dengan Six Sigma Untuk Organisasi Bisnis Dan Pemerintah, PT Gramedia Pustaka Utama, Jakarta. [5] Heene, Aime, dan Desmidt, Sebastian, 2010, Manajemen Strategik Keorganisasian Publik, PT Refika Aditama, Bung. [6] Kaplan, Robert S., dan Norton, David P., 1996, The Balanced Scorecard: Translating Strategy Into Action, Harvard Business School Press, Boston, Massachusetts. [7] Kaplan, Robert S., dan Norton, David P., 2001, The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive In The New Business Environment, Harvard Business School Press, Boston, Massachusetts. [8] LAN-RI, 1999, Pedoman Penyusunan Laporan Akuntabilitas Kinerja Instansi Pemerintah. [9] Mahmudi, 2010, Manajemen Kinerja Sektor Publik, UPP STIM YKPN, Yogyakarta. [10] Mahsun, Mohamad, 2012, Pengukuran Kinerja Sektor Publik, BPFE-Yogyakarta, Yogyakarta. [11] Meyer, Marshall W., 2002, Rethinking Performance Measurement: Beyond Balanced Scorecard, Cambridge University Press, New York. [12] Mulyadi, 2001, Balanced Scorecard: Alat Manajemen Kontemporer Untuk Pelipatga Kinerja Keuangan Perusahaan, PT Salemba Emban Patria, Jakarta. [13] Nair, Mohan, 2004, Essentials Of Balanced Scorecard, John Wiley & Sons, Inc., New Jersey. [14] Ndraha, Taliziduhu, 2009, Garis-garis Besar Program Pembelajaran Kyberlogi dan Kepamongprajaan, Penerbit Sirao Credentia Center, Tangerang. [15] Niven, Paul R., 2006, Balanced Scorecard Step-By-Step: Maximizing Performance And Maintaining Result, John Wiley & Sons, Inc., New Jersey. [16] Niven, Paul R., 2008, Balanced Scorecard Step-By-Step For And Not-For-Prit Agencies, Second Edition, John Wiley & Sons, Inc., New Jersey. [17] Rivai, Veithzal, 2005, Performance Appraisal: Sistem Yang Tepat Untuk Memiliki Kinerja Karyawan dan Meningkatkan Daya Saing Perusahaan, PT Raja Grafindo Persada, Jakarta. [18] Ruky, Achmad S, 2002, Sistem Manajemen Kinerja (Performance Management Sistem): Puan Praktif Untuk Merancang dan Meraih Kinerja Prima, PT. Gramedia Pustaka Utama, Jakarta. [19] Simons, Robert, 2000, Performance Measurement & Control Sistem For Implementing Strategy, Harvard Business School, Boston. 240