STRATEGI PEMILIHAN DAN PENYUSUNAN PROGRAM MANAJEMEN BERBASIS KINERJA STUDI KONSEPTUAL DAN PRAKTIK TERBAIK

Authors

  • Mutiara Alfia Universitas Muhammadiyah Bengkulu
  • M. Nathan Universitas Muhammadiyah Bengkulu
  • Nadya Ayu Putri Maharani Universitas Muhammadiyah Bengkulu
  • Uun Sundari Universitas Muhammadiyah Bengkulu

DOI:

https://doi.org/10.70248/jakpt.v3i1.2837

Abstract

Penelitian ini bertujuan untuk mengidentifikasi strategi terbaik dalam penyusunan dan evaluasi sistem manajemen berbasis kinerja (Performance Management System/PMS) yang adaptif terhadap tuntutan fleksibilitas dan digitalisasi organisasi modern. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan protokol PRISMA, melalui proses identifikasi, penyaringan, seleksi dokumen penuh, ekstraksi data, dan sintesis naratif terhadap artikel-artikel ilmiah terbitan 2020–2025 dari database Scopus, Web of Science, dan ScienceDirect. Hasil penelitian menunjukkan bahwa PMS yang efektif ditandai oleh integrasi teknologi digital, penggunaan umpan balik 360°, keterlibatan manajemen puncak, penerapan kerangka IMPACT, serta penggabungan indikator kinerja keuangan dan non-keuangan. Simpulan dari penelitian ini menyatakan bahwa keberhasilan implementasi PMS bergantung pada fleksibilitas sistem, integrasi digital, serta kepemimpinan strategis yang mampu mengarahkan perubahan dan membangun budaya kinerja yang berkelanjutan.

 

Kata Kunci: Performance Management System, Fleksibilitas, Digitalisasi, Umpan Balik 360

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Published

2025-09-30

How to Cite

Mutiara Alfia, M. Nathan, Nadya Ayu Putri Maharani, & Uun Sundari. (2025). STRATEGI PEMILIHAN DAN PENYUSUNAN PROGRAM MANAJEMEN BERBASIS KINERJA STUDI KONSEPTUAL DAN PRAKTIK TERBAIK. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 3(1), 192–201. https://doi.org/10.70248/jakpt.v3i1.2837

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