Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

Analysis of Institutional Isomorphism Theory on the Implementation of Performance-Based Budgeting Systems, E-Government, and Local Government Internal Control Systems in Indonesia

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  • @INPROCEEDINGS{10.4108/eai.10-8-2022.2320871,
        author={Dwi  Winarni and Luthfi  Zamakhsyari},
        title={Analysis of Institutional Isomorphism Theory on the Implementation of Performance-Based Budgeting Systems, E-Government, and Local Government Internal Control Systems in Indonesia},
        proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2022},
        month={8},
        keywords={institutional isomorphism performance-based budgeting system e-government internal control system},
        doi={10.4108/eai.10-8-2022.2320871}
    }
    
  • Dwi Winarni
    Luthfi Zamakhsyari
    Year: 2022
    Analysis of Institutional Isomorphism Theory on the Implementation of Performance-Based Budgeting Systems, E-Government, and Local Government Internal Control Systems in Indonesia
    ICBAE
    EAI
    DOI: 10.4108/eai.10-8-2022.2320871
Dwi Winarni1,*, Luthfi Zamakhsyari1
  • 1: Universitas Muhammadiyah Purwokerto
*Contact email: dwiwinarni45@gmail.com

Abstract

This study aims to analyze the institutional isomorphism theory in applying performance-based budgeting systems, E-Government, and local government internal control systems in Indonesia. The research method used in this study is to use a literature review concerning some relevant literature. Judging from the institutional isomorphism theory that contributes to explaining the determinants of performance-based budgeting implementation, namely management competence and organizational commitment, coercive isomorphism occurs as a result of pressure exerted by higher external or internal parties on an organization. Finally, normative isomorphism describes an organization naturally according to context. To implement performance-based budgeting, local governments must consider management competencies, organizational commitment, reward systems, and higher education quality. National Policies and Strategies for the Development of E-Government, various Government Agencies including local governments have begun to adopt e-government with various methods and stages. The implementation of the internal control system can be analyzed with Coercive isomorphism, which is characterized by an urge to comply with regulations and carry out orders. The regulations that have been stipulated encourage employees to carry out control activities so that in the context of the coercive isomorphism mechanism, it appears