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All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Mohamad Arrofi'
Universitas Islam Blitar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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REGULATORY-BASED PERFORMANCE MANAGEMENT IN THE PUBLIC SECTOR: EVIDENCE FROM THE INDUSTRIAL DIVISION OF THE BLITAR REGENCY DEPARTMENT OF INDUSTRY AND TRADE: (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) Mohamad Arrofi'; Endah Masrunik; Whedy Prasetyo
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1205

Abstract

Management auditing is an important mechanism for evaluating organizational performance and ensuring compliance with applicable regulations in public sector institutions. Nevertheless, empirical evidence regarding the implementation of management audits based on regional government regulations remains limited. This study aims to analyze the implementation of management auditing in evaluating employee performance in the Industrial Division of the Department of Industry and Trade (Disperindag) of Blitar Regency based on Regent Regulation No. 115 of 2022. A descriptive qualitative approach with a case study design was employed. Primary data were collected through observations, semi-structured interviews with the Head of the Industrial Division and the First Expert Industrial Extension Officer, and documentation, while secondary data were obtained from official documents and relevant literature. Data were analyzed using the management audit stages comprising a preliminary survey, management review and testing, advanced audit, and reporting, with findings interpreted through the criteria cause effect framework. The results indicate that employee performance has been implemented in accordance with Regent Regulation No. 115 of 2022 and supported by the consistent application of Standard Operating Procedures (SOPs). The management audit confirms that organizational activities comply with regulatory requirements, strengthen accountability, improve operational effectiveness, and support the achievement of institutional performance objectives. These findings demonstrate that management auditing functions as an effective governance instrument for evaluating employee performance and reinforcing regulatory compliance. The study contributes to the management auditing literature and provides practical insights for improving performance management within regional government institutions.
ANALISIS KINERJA KARYAWAN BERDASARKAN PERATURAN BUPATI NO. 115 TAHUN 2022 : (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) Mohamad Arrofi'; Whedy Prasetyo; Endah Masrunik
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1205

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui bagaimana kinerja pada disperindag Kabupaten Blitar terutama pada Bidang Industri apakah sesuai dengan Peraturan Bupati No. 115 Tahun 2022 atau belum sesuai yang diharapkan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus dimana menekankan pada pemahaman masalah dan didasarkan pada keadaan dunia nyata yang spesifik dan juga menggambarkan data apa adanya serta memberikan petunjuk tentang cara mengumpulkan kekurangan objek pemeriksaan secara kualitatif untuk menganalisis data. Studi kasus adalah salah satu dari beberapa metode penelitian kualitatif yang digunakan dalam investigasi ini. Salah satu metode pengumpulan data adalah dengan pendekatan dokumentasi, wawancara, dan observasi pada disperindag Kabupaten Blitar. Hasil penelitian menunjukkan bahwa karena Dinas Deperindag Kabupaten Blitar, khususnya Bidang Perindustrian secara konsisten memberikan tanggapan bahwa Peraturan Bupati yang telah dibuat dijadikan pedoman dalam pencapaian kinerja, maka penulis penelitian menyimpulkan bahwa kinerja pegawai sudah baik. Peraturan Bupati No. 115 Tahun 2022 memberikan pedoman pada kinerja Disperindag Kabupaten Blitar pada Bidang Industri untuk bisa mematuhi segala peraturan yang ada sehingga kinerja yang dilakukan akan terencana sesuai dengan apa yang diharapkan.
Co-Authors Endah Masrunik Whedy Prasetyo