Work Culture in the Implementation of the Regional Government Performance Accountability System

Abstract

Performance accountability is the key to realizing good and accountable governance. Performance accountability is implemented using the Government Agency Performance Accountability System. The implementation of the Performance Accountability System in developing countries is criticized because in its implementation there is an element of coercion used by a government organization as a tool to maintain its existence. This problem shows the need for a solid foundation in strengthening the work culture of the State Civil Apparatus. Based on this, the purpose of this research is to see the role of work culture in the implementation of the Government Agency Performance Accountability System. The research methodology uses a qualitative method with a descriptive design. The descriptive qualitative method is used to describe the results of work culture analysis based on work culture indicators, namely attitude towards work, behavior at work, and work discipline. Data collection techniques using observation, documentation, and interviews.  The results of this study resulted in the role of work culture in the implementation of government agency performance accountability systems seen in employee attitudes toward work, employee behavior at work, and employee discipline towards regulations. The three indicators will eliminate ego sectoral and coercive elements in the implementation of the performance accountability system of government agencies and produce alignment of employee goals and organizational goals.