Search results

This paper aims to understand why an expected enhanced role of accounting in Indonesian public hospitals has not occurred, although serial organizational changes and reform of hospital payment systems have taken place.

This study adopts a multiple case study research approach. It was carried out in two Indonesian public hospitals. Interviews were the main tool used for collecting data. The primary interviewees were the top managers, accountants and senior physicians in the hospitals surveyed.

Insights from the interviews revealed that the owners’ traditional role of funding deficits plus the conventional mindsets of managements and physicians who are only interested in health outcomes have hindered the infiltration of economic and accounting logic into the management of these two public hospitals. Consequently, the expected accounting innovations, i.e. an enhanced role of accounting in the hospitals’ daily activities did not emerge.

This case study is not a longitudinal study and the interviewees, particularly senior physicians, were selected based on their availability and willingness to participate in the interviews. Thus, the findings should be treated with caution.

An enhanced role of accounting and other accounting innovations would indicate that the hospitals are responding as expected to the institutional and financial reforms.

Contingency theory and institutional theory have been used together in this study which aims to not only discuss the reasons for accounting changes occurring or not occurring, but also to understand the motivations behind the accounting changes or lack of change. Thus, a more comprehensive understanding of accounting innovations is expected.

This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in relation to five financial management aspects (i.e. market-oriented, budgeting, performance management, financial reporting and auditing systems). However, the reforms are inconsistent with the NPM philosophy of efficiency and effectiveness in public service provisions. By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context.

The purpose of this paper is to explore the practices of financial autonomy and control the emerging issue of agencification in the higher education sector.

The practices are investigated using case studies from seven semi-autonomous state universities in Indonesia. The data were collected through semi-structured interviews with 17 respondents including university officials, policymakers, and experts. The interview results were analysed using an inductive-deductive approach.

This research highlights an unstable balance between financial autonomy and control practices in the universities. Autonomy supports agencification mainly by simplifying financial procedures and control is seen by university managers to be overemphasised compared to in the other state universities. Despite successes in introducing a business-like atmosphere within bureaucratic universities, questions about balancing financial autonomy and control remain.

The small number of cases implies limited generalisability. The two characteristics used, size and parent ministries do not represent all university variabilities.

Agencification has become a key reform practice for state universities. Rather than using a “one size fits all” approach, the government needs a repertoire of models for these institutions.

This study provides empirical evidence of agencification in the higher education sector with an emphasis on the financial dimension of autonomy and control in a developing country setting.

The influence of entrepreneurial orientation and knowledge management on innovation, the influence of knowledge management on the implementation of strategies and the influence of entrepreneurial orientation, knowledge management, innovation, implementation of strategies to organizational performance, where the organization referred to is an Islamic boarding school.

This research applied quantitative causal design and was an explanatory research. It was conducted at an Islamic boarding school in Malang in the period of April to December 2017. The population of this study included the managers of the pesantren, teachers and employee representatives making strategic decisions. The unit of analysis in this study consisted of Pondok Pesantren Ar Rohmah Putra, Pondok Pesantren Ar Rohmah Putri, Pondok Pesantren Al Izzah, Tazkiyah IIBS, Pondok Pesantren Darul Maghfirroh, Pondok Pesantren An Nur Putra, Pondok Pesantren An Nur Putri, PSBB MAN 3 Malang, Pondok Pesantren Ar Rifa’i Putra and Pondok Pesantren Ar Rifa’i Putri.

First, entrepreneurial orientation and knowledge management have a significant and positive impact on the improvement of innovation. This means that the higher the entrepreneurial orientation and knowledge management by Islamic boarding schools, the better the innovation in business competitiveness. Second, knowledge management positively affects the strategy implementation. This means the better the knowledge management, the better the strategy implementation of within the framework of business competitiveness of Islamic boarding schools. Third, entrepreneurial orientation, knowledge management and strategy implementation have a significant effect on the improvement of performance of Islamic boarding schools. The higher the entrepreneurial orientation, knowledge management and strategy implementation, the better will be the performance of Islamic boarding schools.

This study is one of the few studies that examine the influence of entrepreneurial orientation, knowledge management on innovation, implementation of strategies and the impact on organizational performance.

Public-rented flats in Jakarta Province operated by the Management Unit of Public-Rented Flats (MUPRF) experienced budget cuts for the maintenance and treatment activities during the COVID-19 pandemic that hit Indonesia in the early 2020. Currently, the budgeting scheme of the MUPRF uses the local government’s budget in determining the expenditures of public-rented flat. This papers aims to propose an alternative budgeting scheme for the MUPRF.

Soft system methodology (SSM) was adopted to understand the public-rented flats as a whole system, so an alternative budgeting scheme for the MUPRF can be identified and developed. Interviews with an employee of the Department of Community Housing and Settlement of Daerah Khusus Ibukota Jakarta Province were conducted. A rich picture, customer, action, transformation, worldview, owner and environment analyses, conceptual model and a proposed model were developed during the process.

Based on the SSM, it is found that becoming a local public service agency, the MUPRF can be more independent and flexible in managing their budget. The income generated by the public-rented flats can be used directly for their expenditure.

Through the SSM, only a conceptual model is developed, which has not yet been implemented in practice. Future studies need to be carried out to evaluate the feasibility of the conceptual model.

This research analyses the public-rented flat as a whole system through SSM to identify factors and parties that are involved in the daily activities in public-rented flats to propose a suitable alternative for its budgeting scheme.