DAFTAR PUSTAKA
Aguilar, Omar, 2003, How strategic performance management is helping companies create business value, Journal of Strategic Finance, Vol: 84 Iss: 7, hal: 44. Amaratunga, Dilanthi; Baldry, David, 2002, Performance measurement in facilities management and its relationships with management theory and motivation, Journal Facilities, Vol: 20 Iss: 10, hal: 327. Badan Pemeriksa Keuangan & Univ. Ahmad Dahlan, 2003, Perumusan Indikator Kinerja dan Pengukuran Kinerja Pemeritnah Daerah, Yogyakarta. Badan Pengawas Keuangan dan Pembangunan, 2000, Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP), Jakarta: BPKP Bititci, Umit; Turner, Trevor, 2001, Performance measurement: The comparison between a process and a model approach, International Journal of Business Performance Management, Vol: 3, Iss: 2-4 , hal: 135. Bourne, Mike; Neely, Andy; Mills, John; Platts, Ken, 2003, Implementing performance measurement systems: A literature review, International Journal of Business Performance Management, Vol: 5 Iss: 1, hal: 1.
Universitas Sumatera Utara
Blasi, Gerald J, 2002, Nonprofit organizations, government contracting, performance measurement, and accountability, International Journal of Publik Administration, Vol: 25, Iss: 4, hal: 419. Broadbent, Jane, 2003, Comprehensive performance assessment: The crock of gold at the end of the performance rainbow?, Publik Money & Management, Vol: 23, Iss: 1, hal: 5. Chourides, Pieris; Longbottom, David; Murphy, William, 2003, Excellence in knowledge management: An empirical study to identify critical factors and performance measures, Journal Measuring Business Excellence, Vol: 7 Iss: 2, hal: 29. Curry, Larry G, 1997, Effective performance measurements, Hospital Materiel Management Quarterly, Vol: 19 Iss: 1, hal: 1-5. David Sinclair; Mohamed Zairi, 1995a, Effective process management through performance measurement part I - applications of total quality-based performance measurement, Business Process Re-Engineering & Management Journal, Vol: 1 Iss: 1, hal: 75. David Sinclair; Mohamed Zairi, 1995b, Effective process management through 65 performance measurement Part II - benchmarking total quality-based performance measurement for best practice, Business Process ReEngineering & Management Journal, Vol: 1 Iss: 2, hal: 58. Departemen Dalam Negeri, 1998, Penelitian tentang Ukuran Efisiensi dan Efektivitas Penyelenggaraan Urusan Pemerintahan, Jakarta: Balitbang Depdagri. ------------, 2002, Keputusan Menteri Dalam Negeri Nomor 29 Tahun 2002, Jakarta. Erlina, 2010, Kualitas Pengelolaan Keuangan Daerah di Indonesia, Pidato Pengukuhan Guru Besar Ilmu Akuntansi Sektor Publik 2010, USU, Medan. Esser, Jeffrey L, 2001, GFOA's new performance management initiative, Journal Government Finance Review, Vol: 17 Iss: 2, hal: 5. Flynn, Morman, 1997, Publik Sector Management, Prentice Hall Frigo, Mark L, 2002, Strategy-focused performance measures, Journal Strategic Finance, Vol: 84 Iss: 3, hal: 10. GFOA, 2003, Continuous process improvement and the budget process, Government Finance Review, Vol: 19, Iss: 2, hal: 63.
Universitas Sumatera Utara
Grewe, Timothy, 2001, The GASB's mission and performance measurement, Government Finance Review, Vol: 17 Iss: 5, hal: 4. Grifel, Stuart S; Morgan, Stephen L; Epstein, Paul D, 2002, Evolving roles for auditors in government performance measurement, Journal of Government Financial Management, Vol: 51 Iss: 4, hal: 26. Hall, Mark; Holt, Robin, 2003, Developing a culture of performance learning in U.K. publik sector project management, Journal Publik Performance & Management Review, Vol: 26 Iss: 3, hal: 263. Hatry, Harry, 1999, Performance Measurement, The Urban Institute, Washington D.C. Hegewisch, Ariane; Larsen, Henrik Holt, 1996, Performance management, decentralization and management development: local government in Europe, Journal of Management Development, Vol: 15, Iss: 2, hal: 6. Ho, Alfred Tat-Kei; Coates, Paul, 2002, Citizen participation: Legitimizing performance measurement as a decision tool, Government Finance Review, Vol: 18, Iss: 2, hal: 8. Hussain, Mostaque; Gunasekaran, A; Islam, Mazhar M, 2002, Implications of non-financial performance measures in Finnish banks, Managerial Auditing Journal, Vol: 17 Iss: 8, hal: 452. Johnston, R; Brignall, S; Fitzgerald, L, 2002, 'Good enough' performance measurement: A trade-off between activity and action, Journal of the Operational Research Society, Vol: 53 Iss: 3, hal: 256. Jones, Rowan, 2000, Publik Sector Accounting, Harlow England: Pearson Education. Kagioglou, Michail; Cooper, Rachel; Aouad, Ghassan, 2001, Performance management in construction: A conceptual framework, Journal Construction Management & Economics, Vol: 19 Iss: 1, hal: 85. Kaplan, Robert S; Norton, David P, 2001, Transforming the balanced scorecard from performance measurement to strategic management: Part II, Journal Accounting Horizons, Vol: 15 Iss: 2, hal: 147. Kerssens-van Drongelen, Inge C; Fisscher, Olaf A M, 2003, Ethical dilemmas in performance measurement, Journal of Business Ethics, Vol: 45 Iss: 1, hal: 51. Kravchuk, Robert S; Schack, Ronald W, 1996, Designing effective performance-measurement systems under the Government Performance
Universitas Sumatera Utara
and Results Act of 1993, Publik Administration Review, Vol: 56, Iss: 4, hal: 348-358. LAN & BPKP, 2001, Modul Sosialisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (AKIP), Jakarta. Lapsley & Mitchell, 1996, Accounting and Performance Measuement, London: Paul Chapmant Publishing Ltd. Makhfatik, Akhmad, 1997, Pengukuran Kinerja PEmerintah Daerah: Study Kasus Pemerintah Daerah Tingkat II di Daerah Istimewa Yogyakarta, Laporan Hasil Penelitian Tidak Dipublikasikan, Yogyakarta. Meadows, Brian; Freeman, Kim; Berardocco, Sandro; Thomson, Ken; Zmatlo, Maria, 1994, Performance measurement at ED TEL, CMA Magazine, Vol: 68 Iss: 6, hal: 17-20. Medori, David; Steeple, Derek, 2000, A framework for auditing and enhancing performance measurement systems, International Journal of Operations & Production Management, Vol: 20 Iss: 5, hal: 520. National Audit Office-UK, 2001, Measuring the performance of Government departments, Journal Managerial Auditing Journal, Vol: 16 Iss: 7, hal: 429. Paape, Cornelia, 2003, Currency overlay in performance evaluation, Financial Analysts Journal, Vol: 59, Iss: 2, hal: 55. Prabhu, Vas B; Robson, Andrew; Mitchell, Ed, 2002, Business excellence in the publik sector - a comparison of two sub-groups with the 'private' service sector, TQM Magazine, Vol: 14 Iss: 1, hal: 34. Priyono, Medi, 2003, Implementasi Model Pengukuran Kinerja Satuan Kerja di Pemerintah Daerah Kabupaten Purworejo, Prosiding Seminar Nasional Pengukuran Kinerja Pemerintah Daerah, UAD Press, Yogyakarta. Pun, Kit-Fai, 2002, Development of an integrated total quality management and performance measurement system for self-assessment: A method, Total Quality Management, Vol: 13 Iss: 6, hal: 759. Rahmanti, Endang, 2003, Implementasi Pengukuran Kinerja Model UAD Pada Dinas Kesehatan Kota Magelang, Prosiding Seminar Nasional Pengukuran Kinerja Pemerintah Daerah, UAD Press, Yogyakarta. Redinger, C F; Levine, S P; Blotzer, M J; Majewski, M P, 2002, Evaluation of an occupational health and safety management system performance measurement tool-II: Scoring methods and field study sites, Aiha Journal, Vol: 63 Iss: 1, hal: 34.
Universitas Sumatera Utara
Sa, Patricia Moura e; Kanji, Gopal K, 2003, Finding the path to organizational excellence in Portugese local government: A performance measurement approach, Journal Total Quality Management & Business Excellence, Vol: 14 Iss: 4, hal: 491. Smoke, Paul, Blane D Lewis, 1996, Fiscal Decentralization in Indonesia: A New Approach to an Old Idea, Great Britain: Elsevier Science Ltd. Smith, Peter, 1996, Measuring Outcome in the Publik Sector, London: Taylor & Francis Publisher. Suharyani; Rake, Rai; Nasir, Safar; Rokhman, Fatkhur, 2003, Model Pengukuran Kinerja Satuan Kerja Pemda yang Berorientasi Pada Pembaruan Sektor Publik, Prosiding Seminar Nasional Pengukuran Kinerja Pemerintah Daerah, UAD Press, Yogyakarta. Thanassoulis, E, 2002, Comparative performance measurement in regulation: The case of English and Welsh sewerage services, Journal of the Operational Research Society, Vol: 53, Iss: 3, hal: 292. Tigue, Patricia, 1994, Use of performance measures by GFOA members, Journal Government Finance Review, Vol: 10 Iss: 6, hal: 42-44. Usoff, Catherine A; Thibodeau, Jay C; Burnaby, Priscilla, 2002, The importance of intellectual capital and its effect on performance measurement systems, Managerial Auditing Journal, Vol: 17 Iss: 1/2, hal: 9. Waddington, Barbara A; Moreland, Keith A; Lillie, Thomas, 2001, Performance measurement enhances analytical procedures, CPA Journal, Vol: 71 Iss: 5, hal: 50. Wang, Xiaohu, 2000, Performance measurement in budgeting: A study of county government, Publik Budgeting & Finance, Vol: 20, Iss: 3, hal: 102. Wardan, Muhammad, 2003, Implementasi Model Pengukuran Kinerja Satuan Kerja Pemerintah Daerah di Dinas Pendidikan dan Kebudayaan Kabupaten Kebumen, Prosiding Seminar Nasional Pengukuran Kinerja Pemerintah Daerah, UAD Press, Yogyakarta. Whittaker, James, 1995, The Government Performance & Result Act of 1993, ESI, Virginia Wooddell, Victor, 2002, Consulting in the publik sector: Challenges and opportunities, Organization Development Journal, Vol: 20, Iss: 2, hal: 91.
Universitas Sumatera Utara
