Edvardsson, B., dan Enquist, B Quality improvement in the government services, the role of change pressure exerted by the market.

Transcription

1 Daftar Pustaka Adhikari, P., dan Mellemvik, F The rise and fall of accruals: A case of Nepalese central government. Accounting in Emerging Economies, 1(2), 123_143. Akbar, R., Pilcher, R. dan Perrin, B Performance measurement in Indonesia: the case of local government. Pacific Accounting Review, 24(3), pp Alijarde, M The usefulness of financial reporting in Spanish local governments. Financial Accountability & Management, 13(1), Alshbiel, S, O dan Al-Awaqleh, Q, A Factors Affecting the Applicability of the Computerized Accounting System. International Research Journal of Finance and Economics, Issue 64. Ashworth, R., Boyne, G. dan Delbridge, R Escape from the iron cage? Organizational change and isomorphic pressures in the public sector. Journal of Public Administration Research and Theory, 19(1), pp Berke, P.R., J. Dixon, dan N. Ericksen Coercive and cooperative intergovernmental mandates: a comparative analysis of Florida and New Zealand environmental plans. Environment and Planning B: Planning and Design. 24(3): p Bertot, J.C., P.T. Jaeger, and J.M. Grimes Using ICTs to create a culture of transparency: Egovernment and social media as openness and anticorruption tools for societies. Government Information Quarterly. 27(3): p Broadbent, J., dan Guthrie, J Public sector to public services: 20 years of contextual accounting research. Accounting, Auditing & Accountability, 21(2), 129_169. Braun, Virginia and Clarke Victoria Using Thematis Analysis in Psychology Qualitative Research in Psychology, 3 (2) 3 (2). pp ISSN Cavalluzzo, K.S. and Ittner, C.D Implementing performance measurement innovations: evidence from government. Accounting, Organizations and Society, 29(3-4), pp Cho, C.-L. Dan D.S. Wright Managing Carrots and Sticks: Changes in State Administrators' Perceptions of Cooperative and Coercive Federalism During the 1990s. Publius: The Journal of Federalism. 31(2): p Collier, P. M The power of accounting: A field study of local financial management in a police force. Journal of Management accounting research, 12(4), Cooper, Donald R., dan Pamela, S. Schindler Bussines Research Methods, 9th edition. McGraw-Hill International Edition. Creswell, J. W Research Desain, Qualitative, Quantitative, and Mixed Methods Approaches. Fourth Edition. USA: Sage Publication. DiMaggio, P. J., and W. W. Powell The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, Vol. 48,

2 Edvardsson, B., dan Enquist, B Quality improvement in the government services, the role of change pressure exerted by the market. TQM Journal, 18, Press Inc., London. Frumkin, P. and Galaskiewicz, J Institutional isomorphism and public sector organizations. Journal of public administration research and theory, 14(3), pp Gaspar, A. B., dan Mkasiwa, T The use of performance information by Local government stakeholders in Tanzania. Journal of Finance and Accounting, 2(3), 51_63. Geels, F.W From Sectoral System of Innovation to Socio-Technical Systems Insight about Dynamics and Change from Sociology and Institutional Theory. Research Policy. 33(6-7): p Gudono Analisis Data Multivariat (Multivariate Data Analysis), 2nd Edition. Yogyakarta: BPFE. Goddard, A Accounting and NPM in UK local government contributions towards governance and accountability. Financial Accountability & Management, 21(2), 0267_4424. Hair, Joseph F et al Multivariate Data Analysis. Fifth Edition. Gramedia Pustaka Utama: Jakarta Hartono, J. dan Abdillah, W Partial Least Square (PLS)- Alternatif Structural Equation Modeling (SEM) dalam penelitian bisnis. Yogyakarta:ANDI. Hartono, J. M Metodologi Penelitian Bisnis: Salah kaprah dan Pengalaman- Pengalaman. BPFE UGM. Edisi 6 Yogyakarta: Indonesia. Harun, H., Van Peursem, K. and Eggleton, I Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting & Organizational Change, 8(3), pp Hasyadi, K. and Sholihin, M., Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Dan Kompetensi Sumber Daya Manusia Terhadap Penerapan E-Procurement. Tesis: Universitas Gadjah Mada. Julnes, P.D.L. dan Holzer, M Promoting the utilization of performance measures in public organizations: An empirical study of factors affecting adoption and implementation. Public administration review, 61(6), pp Kieso, Donald E., Weygandt, Jerry J. dan Warfield, Terry D Intermediate Accounting. 14th Edition. John Wiley & Sons, Inc. Liang, H Assimilation of Enterprise Systems: The Effect of Institutional Pressure and The Mediating Role of Top Management. MIS Quarterly. 31(1): p Mbelwa, Latifa Factors Influencing the Use of Accounting Information in Tanzanian Local Government Authorities (LGAs): An Institutional Theory Approach. The Public Sector Accounting, Accountability and Auditing in Emerging Economies (Research in Accounting in Emerging Economies, Volume 15) Emerald Group Publishing Limited, pp Mimba, N., Helden, J van., dan Tillem, S Public sector performance measurement in developing countries: A literature review and research agenda. Journal of Accounting & Organizational Change, 3(3), 192_

3 Modell, S Performance measurement and institutional processes: A study of managerial responses to public sector reform. Management Accounting Research, 12(4), 437_464. Morgan, A.J. and Inks, S.A Technology and the sales force: Increasing acceptance of sales force automation. Industrial Marketing Management, 30(5), pp Moynihan, D., & Ingraham, P Integrative leadership in the public sector: A model of performance-information use. Administration & Society, 36(4), Moynihan, D., dan Pandey, S. K The big question for performance management: Why do managers use performance information?. Public Administration Research and Theory, 20(4), Nalukenge, I, Stephen K. Nkundabanyanga, dan Venancio Tauringana Literacy, External User-Pressure and Quality of Accounting Information of Ugandan SMEs. In Accounting in Africa, pp Emerald Group Publishing Limited. Nogueira, S.P.S. dan Jorge, S.M.F Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal. Revista de Contabilidad, 19(2), pp Nurdin, N., Stockdale, R., dan Scheepers, H. (2012). The influence of external institutional pressures on local E-government adoption and implementation: A coercive perspective within an Indonesian Local E-Government Context, Electronic Government. 11th IFIP WG 8.5 international conference, EGOV Olesson, E, Albert, E, Coroneos, R, Leeson, R & Wyatt, R Options for a local government framework for measuring liveability, Australian Centre of Excellence for Local Government (ACELG), University of Technology, Sydney. Paine, L.S Managing for organizational integrity. Harvard business review, 72(2), pp Potter, B Accounting as a social and institutional practice: Perspectives to enrich our understanding of accounting change. ABACUS, 41(3), 265_289. Proeller, I., Siegel, J., dan Kroll, A Explaining the use of performance information by public managers: The impact of external pressure, capacity, and control. 14th annual conference of the International Research Society for Public Management, Berne, Switzerland, April 7-9. Ridha, M.A. and Basuki, H Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan. Jurnal Simposium Nasional Akuntansi XV Banjarmasin. Sarker, A New public management in developing countries: An analysis of success and failure with particular reference to Singapore and Bangladesh. International Journal of Public Sector Management, 1(2), 180_203. Sofyani, H. dan Akbar, R., Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional. Jurnal Akuntansi dan Auditing Indonesia, 19(2), pp

4 Suddaby, R Challenges for institutional theory. Journal of Management Inquiry, 19(1), Susilo, W. dan Akbar, R., Peran Informasi Akuntansi Sebagai Alat Akuntabilitas Internal, Evaluasi Kinerja Keuangan, dan Pengambilan Keputusan Keuangan pada Instansi Vertikal Pemerintah Pusat. Tesis: Universitas Gadjah Mada. Syachbrani, W. dan Akbar, R., Faktor-Faktor Teknis dan Keorganisasian yang Memengaruhi Pengembangan Sistem Pengukuran Kinerja Pemerintah Daerah. Jurnal Reviu Akuntansi dan Keuangan, 3(2). Tambulasi, R Who is fooling who? New public management oriented management accounting and political control in the Malawi s local governance. Journal of Accounting & Organizational Change, 3(3), Teo, H.H., K.K. Wei, dan I. Benbasat Predicting Intention to Adopt: Interorganizational Linkages: An Institutional Perspective. MIS Quarterly. 27(1): p Vyas, R., & Souchon, L Symbolic use of export information: A multidisciplinary approach to conceptual development and key consequences. International Marketing Review, 20(1), Wijaya, A.H.C. and Akbar, R., The Influence of Information, Organizational Objectives and Targets, and External Pressure towards the Adoption of Performance Measurement System in Public Sector. Journal of Indonesian Economy and Business: JIEB., 28(1), p.62. Xu, H., Horn Nord, J., Daryl Nord, G. dan Lin, B Key issues of accounting information quality management: Australian case studies. Industrial Management & Data Systems, 103(7), pp Zhou, L., The research on issue and countermeasures of accounting information of SMES. International Journal of Business and Management, 5(3), p.223. Zucker, L.G., The role of institutionalization in cultural persistence. American sociological review, pp Peraturan: Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP). Presiden Republik Indonesia. 22 Oktober Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 tentang Penerapan SAP Berbasis Akrual di Pemerintah Daerah. Menteri Dalam Negeri Indonesia. 3 Desember Undang-Undang Republik Indonesia. Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat Dan Pemerintahan Daerah. Presiden Republik Indonesia. 15 Oktober Website: Pemberian Bantuan Tak Tepat Sasaran. BPK Yogyakarta, 12 Juni Diakses pada 3 Maret WTP Akan Sulit Terealisasi. BPK Yogyakarta, 16 Juli Diakses pada 3 Maret

5 Sleman Raih WTP Lima Tahun Berturut-Turut.Diakses pada 8 Februari BKAD Sleman Tindaklanjuti Temuan BPK Terkait BMD. Bernas.id, 29 Juni