KAJIAN LITERATUR TENTANG KUALITAS INFORMASI KINERJA PADA SEKTOR PUBLIK DI INDONESIA
Abstract
Penelitian ini bertujuan untuk mengidentifikasi, menganalisis, dan mensintesis faktor-faktor yang mempengaruhi kualitas informasi kinerja (performance information quality) pada sektor publik di Indonesia serta merumuskan kerangka konseptual integratif berdasarkan kajian literatur. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan terstruktur melalui tahapan perencanaan, pelaksanaan, dan pelaporan, menggunakan protokol PRISMA, serta bersumber dari artikel ilmiah bereputasi dalam rentang tahun 2018–2025 yang diperoleh dari database Scopus dan Google Scholar. Hasil penelitian menunjukkan bahwa determinan kualitas informasi kinerja dapat dikelompokkan ke dalam empat klaster utama, yaitu desain indikator dan proses verifikasi–validasi, kapasitas dan komitmen organisasi, tata kelola institusional/politik dan desain insentif, serta tata kelola data. Selain itu, ditemukan bahwa kualitas informasi kinerja masih menghadapi berbagai kendala seperti keterbatasan kapasitas sumber daya manusia, rigiditas regulasi, rendahnya pembaruan indikator, serta potensi distorsi akibat tekanan target dan praktik gaming. Simpulan, bahwa kualitas informasi kinerja merupakan konstruk multidimensi yang dipengaruhi oleh interaksi kompleks berbagai faktor, sehingga peningkatannya memerlukan pendekatan integratif melalui penguatan kapasitas organisasi, perbaikan sistem pengukuran kinerja, serta penguatan tata kelola data dan insentif yang selaras dengan tujuan akuntabilitas publik.
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