Sistem pengendalian manajemen berbasis nilai publik: Studi kasus pada Suroboyo Bus
The objective of this paper is to deeply study about how the management control system of a public sector organisation contributes to the creation of public value as expected by the stakeholders. This research is designed as a qualitative case study with the interpretive paradigm. Suroboyo Bus case was chosen as it fits with the purpose of the study and its accessibility. Public Value Management (PVM) theory explains the investigated phenomenon, with the levers of control framework used as the theoretical reference to explain the MCS of Suroboyo Bus. This research found that the MCS of Suroboyo Bus was designed to support the creation of public value. The internalised value of the Suroboyo Bus managers and staff have made the MCS implementation focus upon the public values. The change from UPTD to BLUD became the foundation to facilitate the public value creation. The MCS in operational, budgetary and administration cycles are focused upon maintaining and improving the service quality of the mass public transport of Suroboyo Bus. However, this result may differ across organisational context, hence it is necessary to further advance the study to other public organisations to enhance the knowledge of MCS and public value creation.
Alford, J., & O’Flynn, J. (2008). Public Value: A Stocktake of a Concept. Twelft Annual Conference of the International Research Society for Public Management, 1–25.
Dian, K. (2017). Pemkot Surabaya Luncurkan Suroboyo Bus, Beroperasi di 2018. CNN Indonesia. https://www.cnnindonesia.com/otomotif/20171230070004-579-265663/pemkot-surabaya-luncurkan-suroboyo-bus-beroperasi-di-2018
Fajar, A. (2018). Suroboyo Bus Diluncurkan, Ini 7 Keunggulannya. IDN Times. https://www.idntimes.com/news/indonesia/ardiansyah-fajar/suroboyo-bus-diluncurkan-ini-7-keunggulannya-1/5
Fernando, A. S., Irianto, H., Adelina, A., & Nugraha, X. (2020). Legal Analysis On The Management of Suroboyo Bus Public Transportation In Surabaya City. Syariah: Jurnal Hukum Dan Pemikiran, 20(1), 71–88. https://doi.org/10.18592/sjhp.v20i1.3548
Höglund, L., Mårtensson Hansson, M., & Thomson, K. (2021). Strategic management, management control practices and public value creation: The strategic triangle in the swedish public sector. Accounting, Auditing & Accountability Journal, 34(7), 1608–1634. https://doi.org/10.1108/AAAJ-11-2019-4284
K., M. D. (2020). Naik Bus Tanpa Uang, Penumpang Suroboyo Bus Membayar Tiket dengan Sampah Plastik. Merdeka.Com. https://www.merdeka.com/jatim/naik-bus-tanpa-uang-penumpang-suroboyo-bus-membayar-tiket-dengan-sampah-plastik.html
Mauro, S. G., Cinquini, L., & Pianezzi, D. (2019). New Public Management between reality and illusion: Analysing the validity of performance-based budgeting. The British Accounting Review, 53(6), 1–23. https://doi.org/10.1016/j.bar.2019.02.007
O’Flynn, J. L. (2007). From New Public Management to Public Value: Paradigmatic Change and Managerial Implications. Australian Journal of Public Administration, 66(3), 353–366. https://doi.org/10.1111/j.1467-8500.2007.00545.x
Reiter, R., & Klenk, T. (2019). The manifold meanings of ‘post-New Public Management’ – a systematic literature review. International Review of Administrative Sciences, 85(1), 11–27. https://doi.org/10.1177/0020852318759736
Sholahuddin, M. (2022). Bayar Suroboyo Bus Bisa Pakai E-Money. Jawa Pos. https://www.jawapos.com/surabaya/02/06/2022/bayar-suroboyo-bus-bisa-pakai-e-money/
Simons, R. (1994). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal.
Smith, R. F. I. (2004). Focusing on public value: Something new and something old. Australian Journal of Public Administration, 63(4), 68–79. https://doi.org/https://doi.org/10.1111/j.1467-8500.2004.00403.x
Spano, A. (2009). Public Value Creation and Management Control Systems. International Journal of Public Administration, 32(3–4), 328–348. https://doi.org/10.12691/jbms-4-3-2
Stoker, G. (2006). Public Value Management: A New Narrative for Networked Governance? The American Review of Public Administration, 36(1), 41–57. https://doi.org/https://doi.org/10.1177/0275074005282583
Susiloningtyas, H. T., & Nasution. (2015). Dinamika DAMRI sebagai sarana transportasi di Surabaya tahun 1970-1982. AVATARA, e-Journal Pendidikan Sejarah, 3(1), 127–134.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Akuntansi dan Teknologi Informasi (JATI) to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- Articles published in Akuntansi dan Teknologi Informasi (JATI) are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- By publishing in Akuntansi dan Teknologi Informasi (JATI), authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.