The relation between performance measurement and accountability is already shown empirically and conceptually in literatures and researches. In 1999, The Government of Indonesia implemented performance accountability system as a periodic government institution accountability mechanism to give their responsibility on resources management, policy implementation based on their authority. The research consist four variables, Performance Measurement Mechanism, Instrument Quality, Organization capacity and Organization Accountability. Quantitative method used as research method with regression analysis which conducted at 28 local organizations at Bandung city, covered 161 respondents. This research conducted by conceptual framework of performance measurement by Moran (2013), Instrument quality by Van Dooren et al (2010) , organization capacity from Ingraham (2003) and Accountability concept by Koppel (2005.  Research result shows that organization accountability can be achieved if the performance measurement implemented correctly. Research conclusion is Performance Measurement Mechanism, Instrument Quality and Organization capacity are influence the Organization Accountability. The research recommendation is strengthening performance measurement implementation at local level through knowledge transfer and taking consideration on organization capacity to create compatible perofrmance measurement model based on characteristic organization.   Key Words: Performance Measurement, Mechanism, Quality, Capacity, Accountability, Public Sector

Recent policy has an orientation into national policy for find the pattern of regional development acceleration by minimalizing chance of budget leakiness that assumed to be unefficient, then lower governmental form learns to find a synergy to the upper governmental. While the upper government still on autonomy implementation until today rectified over and over again about authority in autonomy or institution aspect and controlling resources from regency to village. National Act Number 23 in 2014 about Regional Government only reaches the border of regional government affairs that also become a reference for regency to teach lower government, which is village. Besides, village and its governmental implementation has been guaranteed judicially through National Act Number 6 in 2014 about Village. Both national acts have consequences to guarantee realization of good governance of regencies/cities and/or villages so they can perform their autonomy to control and arrange each area of it. The data analyzed as qualitative phenomemologically.Based on research results and discussion, we conclude that (1) Delegation policy implementation model of Regent’s authority to head district at Nias Regency not fully has meaning that the head district acts the regional affairs. This assumed that the delegation of authority to head district from Nias’ regent has not reached the truly authority that actually need to be handed over to head district for decide the fastest people’s sake. (2) Some factors impede the delegation of regent authority to head district at Nias Regency which are: district’s apparatus were classified less than good even form quantity and quality, the budget also classified as could not fulfilled people’s demand about maximum services, and there were no sincerity from technical agency to hand over the job authority to head district, which is, in this case, impressed as a long and compicated process then affects the lateness of law production that became head district’s standard to maximalize service to the people as a realization of authority devolution regent to head district at Nias Regency; (3) Created model in this research was an answer to implementation of authority delegation from regent to head district by looking people substances, regional headman and insitution aside.

This paper aims to describes the Open Government aspect's adoption in Local Government Development Planning. Open Government aspects is derived from [1] namely participation, transparency, and collaboration. Research design is using constructivist approach where using theory as a guidance for problem analyzing. This research is using qualitative method in data collecting technique, namely interview and document study. Data coding is processed with NVIVO version 12 plus besides data reduction and data display as a data analyzing method. Research result shows that Participation in development planning is showed with participation level on development planning at village level gradually decrease because citizen assume that program in planning and real program is not same. Transparency in development planning is showed with all program which from citizen is absorbed by local government at sub-district level. But, in local level, prioritize program which will be real program is discussed closely in local assembly building (close system). Collaboration in development planning is showed with several interest affected is involved in development planning with each interest. There is transparency guarantee in every development planning process, and ICT is the primary requirement for adopting open government's aspects in ideal development planning. This research also recommends additional research linked open government, and the enrichment of participation and transparency concept.

This study aims to examine the effect of PAD, Balancing Funds in this case Revenue Sharing Fund  (DBH), GeneralAllocation Grant  (DAU), Special Allocation Fund (DAK), and Budget Financing Surplus (SILPA) on Capital Expenditures and the impact on the Economic Growth of the Regional Government of Kupang City, East Nusa Tenggara Province.This research used mixed methods, with sequential explanatory models, where data collection and quantitative analysis were carried out in the first stage by using secondary data. Population in this research are Statement of Budget Realization and Gross Domestic Regional Product Report by Kupang City Government with 13 years samples from 2005 to 2017. Then followed by collection and analysis of qualitative data in the second stage through interviews, in order to strengthen the results of quantitative research conducted in the first phase. To test and prove the research hypothesis, the analytical method used to test the effect of PAD, DBH, DAU, DAK, and SILPA on Capital Expenditure is Multiple Linear Regression and to examine the Impact of Capital Expenditures on Economic Growth, Simple Linear Regression is used.Based on the results of data analysis it can be concluded that through t test, partially PAD variable gives significant influence towards capital expenditure, it is showed by significant influence in amount of0.001 < 0,05 probability value. DAU gives significant influence towards capital expenditure, it is showed by significant influence in amount of 0.021 < 0.05 probability value. While DBH has no significant effect on Capital Expenditures with  significant value of 0.381 > 0.05 probability value. DAK has no significant effect on Capital Expenditures with significant value of 0.219 > 0.05 probability value. SILPA has no significant effect on Capital Expenditures with  sig value of 0.305> 0.05 probability value. While through the F Test  PAD, DBH, DAU, DAK, and SILPA simultaneously gives significant influence towards capital expenditure with a value of sig 0,000 <0,05 probability value. Furthermore, through t Test Capital Expenditures gives significant influence towards Economic Growth of Kupang city with significant value of 0.010 <0.05 probability value. Key words: Local Own Sources Revenue, Revenue Sharing Fund,  General Allocation Grant, Special Allocation Fund, Budget Financing Surplus, Capital  Expenditure and Economic GrowthThis study aims to examine the effect of PAD, Balancing Funds in this case Revenue Sharing Fund  (DBH), GeneralAllocation Grant  (DAU), Special Allocation Fund (DAK), and Budget Financing Surplus (SILPA) on Capital Expenditures and the impact on the Economic Growth of the Regional Government of Kupang City, East Nusa Tenggara Province.This research used mixed methods, with sequential explanatory models, where data collection and quantitative analysis were carried out in the first stage by using secondary data. Population in this research are Statement of Budget Realization and Gross Domestic Regional Product Report by Kupang City Government with 13 years samples from 2005 to 2017. Then followed by collection and analysis of qualitative data in the second stage through interviews, in order to strengthen the results of quantitative research conducted in the first phase. To test and prove the research hypothesis, the analytical method used to test the effect of PAD, DBH, DAU, DAK, and SILPA on Capital Expenditure is Multiple Linear Regression and to examine the Impact of Capital Expenditures on Economic Growth, Simple Linear Regression is used.Based on the results of data analysis it can be concluded that through t test, partially PAD variable gives significant influence towards capital expenditure, it is showed by significant influence in amount of0.001 < 0,05 probability value. DAU gives significant influence towards capital expenditure, it is showed by significant influence in amount of 0.021 < 0.05 probability value. While DBH has no significant effect on Capital Expenditures with  significant value of 0.381 > 0.05 probability value. DAK has no significant effect on Capital Expenditures with significant value of 0.219 > 0.05 probability value. SILPA has no significant effect on Capital Expenditures with  sig value of 0.305> 0.05 probability value. While through the F Test  PAD, DBH, DAU, DAK, and SILPA simultaneously gives significant influence towards capital expenditure with a value of sig 0,000 <0,05 probability value. Furthermore, through t Test Capital Expenditures gives significant influence towards Economic Growth of Kupang city with significant value of 0.010 <0.05 probability value. Key words: Local Own Sources Revenue, Revenue Sharing Fund,  General Allocation Grant, Special Allocation Fund, Budget Financing Surplus, Capital  Expenditure and Economic Growth <w:LsdException Loc

Electronic government has become an important issue in Indonesia's bureaucratic reform. Aside from the big-bang decentralization policy, e-govt has endorsed national concerns to digitize the rigid manual procedures of public services. Jakarta, as the capital city, emphasizes IT- the backbone of administration. IT is yet widely used by Jakarta to get a new shape in Jakarta's capabilities and capacities. Over two decades, passing different governors, Jakarta persistently injected IT into public administration, launching integrated IT applications to present a smart city. Despite the award of Jakarta digital services, Jakarta IT management should be evaluated. The approach used in the research to examine the symptoms of the object of study is a mixed-method approach with a sequential model. The informant selection technique uses purposive sampling. Informants' selection process by adjusting the business processes in COBIT 2019 using the RACI Chart method. The data analysis techniques used Guttman Scale. The result shows the appropriate business processes are: APO02 (managed strategy), APO03 (driven architecture), BAI05 (managed organizational change), and DSS06 (managed business process control). The study results show that the capability level is t of 4 scales as a target. The gap value of 0.25 indicates that technology and information management have been implemented and running well, but each business process needs improvement to reach the maximum level. Despite the gap between as-is and to-be, Jakarta's capability level is impressive. It reflects the persistent injection of IT with adequate support. The Jakarta province needs to pay attention to software and hardware compatible with the organization's vision and improve coordination among divisions. Training, staffing, dispatching, and rotating need qualified human resources to enhance organizational performance. DKI Jakarta Province also needs routine monitoring, evaluating problems, and documenting all business processes as a source of information.