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This paper aims to explore the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia’s attempt to introduce PMSs by addressing three research questions: Do organisations in developing countries actually use PMSs to aid decision-making and help plan for future performance improvement? (RQ1) Do the three isomorphic pressures exist in the development and use of PMSs? (RQ2) and If institutional isomorphism is evident, can accountability exist within the development and use of PMSs given these pressures? (RQ3).

This research explores the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia’s attempt to introduce a PMS by addressing three research questions: RQ1 Do organisations in developing countries actually use PMSs to aid decision-making and help plan for future performance improvement? RQ2 Do the three isomorphic pressures exist in the development and use of PMSs? and RQ3 If institutional isomorphism is evident, can accountability exist within the development and use of PMSs given these pressures.

Results determined that although employees perceived coercive isomorphism as being a driver of ILG compliance with President B.J. Habibie’s presidential instruction (Inpres No. 7/1999), the Laporan Akuntabilitas Kinerja Institusi Pemerintah/Performance Accountability Report of State Apparatus (known as LAKIP), many councils were still not reporting and those who were, were not doing it well. Many councils lacked management motivation, with some choosing to merely mimic (mimetic isomorphism) what others were doing. Better-resourced councils made use of external consultants or local universities where knowledge was shared (normative isomorphism).

An understanding of factors influencing the development and use of performance measures, in turn, can be used not only to improve PMSs in the future but to improve the quantity and quality of LAKIP reporting.

The theoretical development and interpretation of this research is drawn from institutional theory with a major contribution being that it provides an in-depth conceptual overview and understanding of factors influencing the development and use of performance measures. Further, it fills a gap in the literature exploring PMSs and accountability in a developing country – in this case, Indonesia.

The purpose of this paper is to investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS. Couched within an institutional theory framework, it explores a conceptual model developed to explain the hypothesised relationships between technical and organisational factors and the development and use of performance indicators and accountability practices.

Surveys were sent to senior finance officers in all local governments (457) across Indonesia with a response rate of 21.4 percent being achieved. Smart PLS was used to assess the quality of the data and analyse the research model proposed.

Findings revealed that ILGs developed performance indicators more to fulfil regulatory requirements than to make their organisation more effective and efficient. As a way of increasing the success of PMS implementation management commitment through good leadership was found to be a major contributor. Coercive pressure from central government impacted on the result as did normative isomorphism by way of widespread training by universities (and others) and the subsequent sharing of this knowledge.

The findings will assist Indonesian central government formulate future government policy as well as design appropriate strategies for implementing the second wave of (bureaucratic) reform.

Set in a local government environment in a developing country, this research is original and makes three major contributions. First, it provides an understanding of factors influencing the development and use of performance measures in the ILG context. Second, the use of Smart PLS is original in this context and fills a gap in the literature examining local government PMS. Last, the existence of institutional isomorphism reaffirms that this theory is still applicable in the twenty‐first century and relevant as an explanator of the results in the context examined here.

The purpose of this study is to critically understand and to find out the social political role of the Acehnese ulamas (Muslim scholars) in solving and coping with social issues faced by contemporary Acehnese society.

This study was conducted in the province of Nanggroe Aceh Darussalam, especially in the districts of Aceh Utara, Pidie, Aceh Besar, Aceh Selatan and Aceh Timur. The locations were chosen based on the consideration of the objective conditions that many ulamas are dwelling and easily be found within these areas. Besides, the locations are historically believed as the origins of the Acehnese that are so diverse. In addition, a large number of social problems frequently arose within those regions. The subjects of this research study were a number of community determined by purposive sampling technique. The instruments used for the data collection in this research were observation, in-depth interview and library study; and interpretative understanding was also used to analyze the data.

The existence of the Acehnese ulamas represents the government’s recognition to word the traditional institutional in Aceh. However, some people think that institutions are used by government to exploit ulama as the mediator between government and society. For the Acehnese ulamas, the presence of the institution could be used to consolidate their power for the benefit of the people.

The originality of this research can be seen from the effort to explain how contemporary Acehnese society views Theologian (ulama) in solving social problems, which were little studied by previous researchers. This question is important to examine, given the position of ulama in people’s lives since the pre-independence period and during the social revolution that had occurred in Aceh until the early 1970s was very dominant. That is, even the symbolic world of Acehnese society formed through the dominance of ulama discourse has structured how people’s responses typically must be expressed.

The purpose of this study is to critically understand and find out the socio-political role of the Acehnese ulamas (Muslim scholars) in solving and coping with social issues faced by contemporary Acehnese society.

This study was conducted in the province of Nanggroe Aceh Darussalam, especially in the districts of Aceh Utara, Pidie, Aceh Besar, Aceh Selatan and Aceh Timur. The locations were chosen based on the consideration of the objective conditions that many ulamas were dwelling and could easily be found in these areas. Besides, the locations are historically believed as the origins of the Acehnese that are so diverse. In addition, a large number of social problems frequently arose within those regions. The subjects of this research study were a number of community determined by purposive sampling technique. The instruments used for the data collection in this research were observation, in-depth interview and library study; and interpretative understanding was also used to analyze the data.

The existence of the Acehnese ulamas represents the government’s recognition to word the traditional institutional in Aceh. However, some people think that institutions are used by the government to exploit ulama as the mediator between the government and the society. For the Acehnese ulamas, the institution could be used to consolidate their power for the benefit of the people.

The various theories discussed are considered the framework and guidance for this study, especially in terms of data collection and data analysis. The new theories and relevant references will also possibly be added to the following study.

The construction industry struggles in environmental and economic performance due to waste generation. Several studies have measured this waste in the construction industry of developing countries like India, Brazil, China, Nigeria and Iran, and proposed strategies to enhance the overall efficiency. But no such work exists in Pakistan's context. The construction industry of Pakistan contributes significantly to the country's gross domestic product (GDP). And with several mega projects in progress to overcome the energy crises and improve the infrastructure of the country, the absence of proper waste management policies and plans calls for empirical research. Therefore, this study quantifies and benchmarks material waste in the local context, its impact on project cost and the effect of multiple subcontracting arrangements on waste generation. It also proposes a conceptual waste management plan (WMP) for local conditions which can be generalized for developing countries.

This paper uses a mixed research approach by leveraging Saunders's research onion model. To benchmark the current wastage practices, quantitative data of material waste in the Pakistani construction industry are gathered through document review of accounting systems, inventory and payment records of 40 completed building projects. Using the data, the waste rate of different materials is measured along with their impact on cost. Additionally, the role of subcontracting arrangements in waste generation is also investigated. Also, semi-structured interviews are conducted with project managers of high- and low-performing construction organizations to propose a conceptual WMP for the local industry and developing countries.

The highest wasteful materials by quantity are wood, sand and concrete blocks, and those by cost are wood, bricks and steel. By quantity, 123% more material was used on average than the actual productive work. Also, the labor only (L-O) subcontracting arrangement causes maximum waste. Moreover, the difference between the highest (155%) and lowest wasting company (104%) is 51%, highlighting the proactive and resistive waste management culture and approach by the worst- and best-performing companies. Further, the impact of waste quantities is more than 2% of the project cost. Finally, a conceptual model consisting of measures at the project, industry and national levels is also proposed as a guide for developing countries.

The findings of this benchmarking study can help improve the project planning, execution and monitoring, and control practices by providing a better understanding of the material waste potential. This will help economize the construction industry and improve its sustainability.

This is the first benchmarking study that quantitatively measures material waste in the construction industry of Pakistan. It highlights that costly as well as sustainability-implicating materials are frequently wasted in the local construction projects. Also, this study correlates the wastage with subcontracting arrangements. Additionally, an original conceptual WMP is proposed that could help the industry improve its performance. The findings could help the construction professionals identify the loopholes in their material management practices and not only save money but also ensure better sustainability.