Faktor-Faktor yang Mempengaruhi Efektivitas Penerapan Sistim Akuntabilitas Kinerja Instansi Pemerintah Studi pada Balai Penjaminan Mutu Pendidikan (BPMP) Provinsi NTT

BURHAN, Mulyono (2025) Faktor-Faktor yang Mempengaruhi Efektivitas Penerapan Sistim Akuntabilitas Kinerja Instansi Pemerintah Studi pada Balai Penjaminan Mutu Pendidikan (BPMP) Provinsi NTT. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The thesis, entitled “Factors Influencing the Effectiveness of the Implementation of the Government Agency Performance Accountability System at the Educational Quality Assurance Agency of East Nusa Tenggara Province,” was written by Mulyono Burhan / NIM 811211036, under the supervision of Dr. Stanis Man, SE, M.Si (first supervisor) and P. Dr. Paskalis Seran, SVD, Dipl Theol, M.BA (second supervisor). The Educational Quality Assurance Agency of East Nusa Tenggara (BPMP NTT) is a technical implementation unit under the Ministry of Education, Culture, Research, and Technology, tasked with ensuring and improving the quality of early childhood, primary, secondary, and community education in the East Nusa Tenggara region. Therefore, the effectiveness of the implementation of the Government Agency Performance Accountability System (SAKIP) at BPMP NTT is a crucial aspect, as it reflects the clarity of performance targets, structured measurement, periodic reporting, and follow-up on evaluation results. This value serves as an indicator that the organization’s efforts in applying accountability principles are perceived and acknowledged by employees and internal stakeholders. This study aims to analyze the influence of organizational commitment, work culture, the role of the Government Internal Supervisory Apparatus (APIP), and transformational leadership on the effectiveness of SAKIP implementation at BPMP NTT. A quantitative approach was employed, involving 80 respondents. Data were collected using a questionnaire consisting of 42 statements on a 5-point Likert scale. Data analysis was conducted using SPSS with multiple linear regression techniques. The results indicate that: (1) Organizational commitment has a significant positive effect on the effectiveness of SAKIP implementation (Sig. value 0.000 < 0.05); (2) Work culture has a significant positive effect on the effectiveness of SAKIP implementation (Sig. value 0.000 < 0.05); (3) The role of APIP has a significant positive effect on the effectiveness of SAKIP implementation (Sig. value 0.000 < 0.05); and (4) Transformational leadership has a significant positive effect on the effectiveness of SAKIP implementation (Sig. value 0.000 < 0.05). Simultaneously, organizational commitment, work culture, the role of APIP, and transformational leadership have a significant positive effect on the effectiveness of SAKIP implementation (Sig. value 0.000 < 0.05), with a coefficient of determination (R square) of 0.917 or 91.70%, indicating that these independent variables explain 91.70% of the variation in the dependent variable, namely the effectiveness of SAKIP implementation.

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