kuliah 1-npm

7/25/2019 Kuliah 1-NPM

1/14

!"#!$#%&

%

()*+,-.)/0+1 234506 7869.) 0+ :+;.+8,0* 234506 ?*+*18/8+9

Public Sector Accounting@)08- A*B/*+

(B8 C0D8)8+68, E89>88+ 2)0F*98G 234506 H 7.60*5 7869.)

I)1*+0,*J.+,

!"#$%&" ()*+,&$ -$%&.) (/01*% -$%&.) -.%*,1 -$%&.)

203$%4+$"

2).K9 .)08+98;

2).F0,0.+ .- 6.//8)60*5

1..;, H ,8)F068,

=.+LM).K9 .)08+98;

234506 ,8)F068, .)08+98;

=.+LM).K9 .)08+98;

7.60*5 H B3/*+09N

,8)F068, .)08+98;

-./)%$ .5 6/78 O*M09*5G A#PG 7*58,G

O)8;09.),G :+F8,9.),

(*QG A89)043J.+G R.*+G

7*58,G S)*+9G 896

C.+*J.+G :+6./8

18+8)*J+1 T7*58,UG R.*+,

297$)":*# 7B*)8B.5;8), 79*98#VB.58 60JW8+, O.//3+09N#7.6089N

;$"#.7"*0*1*&< 7B*)8B.5;8),# :+F8,9.), O0JW8+, H 2*)50*/8+9 C.+*9.), H O.//3+09N

2)=,7*",4.7 -&)/%&/)$ E3,0+8,,L9NM8 E3)8*36)*6NL9NM8 7.60*5L9NM8

>/8=$& ?:,),%&$)*"4%" O5.,8; 9. M34506

TO.+K;8+J*5U

IM8+ 9. M34506 T234506

C.63/8+9,U

IM8+ 9. 6.//3+09N

!%%./747= -


2/14

!"#!$#%&

"

(B8 70/05*)0J8, E89>88+ 2)0F*98G 234506 H 7.60*5 7869.)

I)1*+0,*J.+,

(B.,8 9B)88 ,869.), *)8 *7&$=),1 #,)& .5 &:$ $%.7.@*% "


3/14

!"#!$#%&

$

SOS 2)0+60M58, 0+ 234506 7869.)

()*+,M*)8+6N

@66.3+9*40509N

A8,M.+,0F8+8,,

P]309N

2*)J60M*J.+

A358 .- R*> O.+,8+,3, I)08+9*J.+

P^608+6N *+; PD86JF8+8,,

79)*98106 b0,0.+

@66.3+J+1 -.) 234506 ()*+,M*)8+6N

O./M*)0+1 9B8 K+*+60*5 M8)-.)/*+68 *6B08F8; >09B 9B8 M34506 ,8)F068,

M).1)*/ M5*+ T25*+ F,\ E3;189U!!"#"$%#& #()%*+ ,-./0.1#"$- #()%*

@,,8,, 9B8 M)8,8+68 .) *4,8+68 .- 6.))3MJ.+ *+; /*+0M35*J.+ T-)*3;U

M)*6J68, 0+ 9B8 M5*++0+1G 0/M58/8+9*J.+G *+; )8,M.+,040509N .- M34506

,8)F068 *6JF0J8,!%"2-345#42- #()%*

C898)/0+0+1 9B8 58F85 .- 6./M50*+68 >09B )85*98; )8135*J.+,!$01,&%#"$- #()%*

C898)/0+8 9B8 )01B9, *+; .4501*J.+, .- 8*6B M*)9NG 0\8\ 489>88+ M34506

,869.) .)1*+0,*J.+, >09B 9B8 6.//3+09NG *+; .9B8) )85*98; M*)J8,


4/14

!"#!$#%&

Z

@66.3+J+1 -.) 234506 @66.3+9*40509N

(/01*% .)=,7*H,4.7" @/"& @$$& &:$ #/01*%I" )*=:&"

6%57* *0 8"09: 6%57* *0 ;- %"/0.1-): 6%57* *0 ;- &%3*-"-) *0

J$)4%,1 !%%./7&,0*1*&< +"K L.)*H.7&,1 !%%./7&,0*1*&*)9 H A*+,.+ T%_eeU

Characteristics of NPM by Christopher Hood

1. Profesionalism in public sector

2. The existence of performance standard and

performance measure

3. The emphasis on control of output andoutcome

4.

Split of organization unit

5. Competition in public sector

6.Adoption of private sector management style

into public sector

7. Discipline and economic used of resources


12/14

!"#!$#%&

%"

Characteristics of NPM by Mathiasen (1999)

1.

A closer focus on results in terms of efficiency, effectiveness, and quality of

service

2. The replacement of highly centralized, hierarchical structures by decentralized

management environments where decisions on resource allocation and

service delivery are made closer to the point of delivery

3. The flexibility to explore alternatives to direct public provision and regulation

that might yield more cost-effective policy outcomes

4.

A greater focus on efficiency in the services provided directly by the public

sector, involving the establishment of productivity targets and the creation of

competitive environments within and among public sector organizations

5. The strengthening of strategic capacities at the center to guide the evolution of

the state and allow it to respond to external changes and diverse interests

automatically flexibly, and at least cost.

Adoption of Business Sector Management Style

Private sector

management model

Need to be efficient and competitive

Cost Efficiency &

Effectiveness

Competitive

Flexible

Adaptive

Responsive

Customer Focus


13/14

!"#!$#%&

%$

Reinventing Government by David Osborne &

Ted Gaebler

1. Catalytic Government: Steering Rather Than Rowing

2. Community-Owned Government: Empowering Rather Than Serving

3. Competitive Government: Injecting Competition into Service Delivery

4. Mission-Driven Government: Transforming Rule-Driven Organizations

5. Results-Oriented Government: Funding Outcomes, Not Inputs

6. Customer-Driven Government: Meeting the Needs of the Customer, Notthe Bureaucracy

7. Enterprising Government: Earning Rather Than Spending

8. Anticipatory Government: Prevention Rather Than Cure

9. Decentralized Government: From Hierarchy to Participation and

Teamwork

10. Market-Oriented Government: Leveraging Change Through the Market

:, 09 8*,N 9. *;.M9 9B8 =2? 0+ ;8F85.M0+1

6.3+9)Nd


14/14

!"#!$#%&

%Z

2).458/, H OB*558+18, .- 9B8 =2? :/M58/8+9*J.+ 0+

C8F85.M0+1 O.3+9)N

?*)a89, 0+ ;8F85.M0+1 6.3+9)08, 98+; 9. 48 >8*aG =2? )8F*/M

1.F8)+/8+9L68+9)06 *MM).*6B 9. /*)a89L68+9)06G >B06B 0, 9. )8;368 9B8

1.F8)+/8+9 0+98)F8+8; 0+ 9B8 /*)a89

2)0F*J,*J.+ 0+ ;8F85.M0+1 6.3+9)08, 58; 9. 9B8 1).>9B .- 9B8 .501*)6B,M.>8) .) -.)801+ 0+F8,9.), ;./0+*J.+G 9B3, 9B)8*98+0+1 ,.60*5 0+8]3*509N

OB*+18, 0+ 43)8*36)*J6L/86B*+0,/, 9. * /*)a89L/86B*+0,/, /*N

9B)8*98+ 9B8 1).>9B .- f6.))3MJ.+ 8+;8/06,gG 0- 9B8 9)*+,0J.+ M).68,, 0,

+.9 M)8M*)8; *+; 6*))08; .39 6*)8-355N

2.50J60W*J.+ .- 9B8 M34506 ,8)F068,

V8*a 5*> 8+-.)68/8+9G 6*M09*5G *+; B3/*+ )8,.3)68 6*M*4050J8,

kuliah 1-npm

Documents