NEW PUBLIC MANAGEMENT PADA NEGARA BERKEMBANG

MAISYA PRATIWI, SANDRA AYU

Abstract


Penelitian ini bertujuan untuk mengetahui bagaimana penyebaran New Public Management (NPM) menyebabkan perubahan akuntansi manajemen sektor publik di negara berkembang serta hambatan dan kendala yang terjadi dalam penyebaran NPM di negara berkembang. Negara-negara yang diambil dalam penelitian ini adalah Indonesia, Bangladesh, Malaysia, Sri Lanka, Afrika Sub-Sahara, Nigeria, dan Afrika Selatan. Metode yang digunakan adalah metode kualitatif dengan menganalisis literatur yang ada. Dari hasil penelitian disebutkan bahwa di seluruh negara dalam penelitian ini ditemukan bahwa reformasi NPM hanya membawa dampak positif yang kecil bahkan menimbulkan masalah yang lebih kompleks pada sektor publik di negara berkembang. Solusi dari kendala yang terjadi dalam penerapan NPM di negara berkembang adalah diperlukan komitmen yang kuat dari pemerintah dan pemimpin politik untuk menerapkan sistem manajemen sektor publik yang transparan, akuntabel, efisien, dan efektif serta sumber daya yang tersedia. (fasilitas dan pegawai yang kompeten), infrastruktur akuntansi yang memadai, dan profesi akuntansi yang mumpuni untuk menyongsong keberhasilan NPM di negara berkembang dengan segudang tantangannya.

Keywords


New Public Management; Negara Berkembang

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DOI: http://dx.doi.org/10.15548/maqdis.v7i1.240

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