Logic model evaluation and the analysis of job motivation for preparing the performance indicators of government institution: case of Klungkung, Bali

* Corresponding author, email address: prayudi.acc@undiksha.ac.id ABSTRACT When compared to other districts in Bali Province, Klungkung has the lowest performance accountability score. The current study aims to evaluate the technical and psychological aspects of performance indicators development process of the local government. The technical aspect evaluation was done by implementing logic model analysis procedures and adopting a four-quadrant analysis approach. The psycho-logical aspect analysis was conducted by examining the motivational factors taken from the perspective of Institutional Theory for determining individual behavior in developing performance indicators in governmental organizations. The results show that there is a discrepancy in the number of performance indicators presented in the planning and performance reporting documents, as well as an absence of logical relationships among them. Psychologically, the quality of Klungkung’s performance indicators development is determined by the perception of the performance indicators matrix difficulty, the perceived usefulness of technical training, the level of top management commitment, the assertiveness enforcement of the regulations, and the existence of social pressure and pressure on professionalism. It can be implied that technical policies need to be formulated by local government organizations.


INTRODUCTION
Government organizations throughout the world are increasingly demanded to be more concerned with fulfilling their performance accountability obligations (Australian Capital Territory, 2011;Metzenbaum, 2006;Peters, 2007;Republik Indonesia, 1999, 2014. In the Indonesian context, unfortunately, the evaluation by the Ministry of Administrative and Bureaucratic Reform of the Republic of Indonesia shows that the average value of performance accountability of district/ city government institutions is still in the "C" ("sufficient") category. This indicates that the system and order of performance accountability of government institutions in Indonesia are still relatively unreliable so that they require many minor but necessary improvements (Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia, 2015). Furthermore, the Indonesia Financial and Development Supervisory Institution (Badan Pengawasan Keuangan dan Pembangunan) (2014) stated that weaknesses in the performance accountability system of government institutions were related to the quality of the target formulation and performance indicators of the Regional Medium-Term Development Plan (Rencana Pembangunan Jangka Menengah Daerah-RPJMD) which had not met the criteria for the preparation of suitable indicators.
Problems arise related to the performance indicators in the documents of Strategic Planning (Perencanaan Strategis-Renstra), Annual Work Plan (Rencana Kerja Tahunan-RKT), and Regional Work Unit Performance Agreement (Perjanjian Kinerja Satuan Kerja Perangkat Daerah-PK SKPD) that is not yet fully results-oriented. The quality of performance indicators is a significant factor determining the quality of performance measurement systems in government organizations as a whole (Zakaria et al., 2011). The qualified performance indicators are believed to be able to (a) assist the achievement of goals and priorities and evaluate the work of the institution; (b) provide information for decision making; (c) support more effective management of programs and organizational operations; and (d) efficient in communicating organizational performance results (Markić, 2014).
Although it has been recognized that the quality of performance indicators has a major effect on the quality of overall organizational performance (Lewis, 2015), the results of a survey conducted by Akbar et al. (2012) in district/city government organizations throughout Indonesia implies that the development of performance indicators was done solely as a form of either fulfilling obligations or displaying compliance behavior with related regulations issued by the central government. Consequently, the performance indicators compiled are not able to be utilized optimally in the achievement of organizational goals because the motivation underlying the preparation is more for reasons of obedience, rather than targets for performance improvement. Compliance pressures such as these are recognized to create dysfunctional impacts on the performance measurement mechanisms of public sector organizations, such as the 'rigidity' of using performance indicators (ossification), lack of innovation, over-focus only on the aspects of performance measured (tunnel vision), and neglect on overall organizational performance (suboptimization) (Bandy, 2015). Akbar et al. (2012), however, only focused on investigating the antecedents of preparation performance indicators process without evaluating the real output of the process. Rahmadoni & Erwandi (2018) argue that more consideration should be given to the output, and if possible to the outcome, of the performance indicator preparation in order to be successful in measuring the government organization performance. On the contrary, the study conducted by Pratiwi & Akbar (2018) on the implementation of performance indicator system have called the future research to improve the utilization of mix-method method for gaining more insight of the performance measurement phenomenon in governmental context.
The purpose of this study is to evaluate and analyze the process of preparing performance indicators in local government institutions in the Indonesian context. The study was conducted at the Regional Government of Klungkung Regency, Bali Province. The results of the performance accountability evaluation of district/city government have placed Klungkung Regency in the "C" category for five consecutive years (2012-2016) (Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (KEMENPANRB), 2013; Pemerintah Daerah Kabupaten Klungkung, 2017a).
As presented on Table 1, the result puts Klungkung Regency in the lowest position in terms of achieving the accountability value of district/city government performance in Bali Province in 2016. Besides that, when considerate of historical data for 2012 to 2016, this stagnant achievement shows that efforts to increase the score of the performance accountability of the Klungkung Regency Government have yet produced significant results that make it far behind other regencies/cities in the Province of Bali. For example, the Regency of Buleleng and the City of Denpasar with the title "C" in 2012, proved to be able to increase the value of performance accountability until now in the position of "B." On the contrary, Bangli and Gianyar districts, in which in 2012 only received a "D" score, have succeeded in obtaining the "CC" predicate in 2016.

THEORITICAL FRAMEWORK AND HYPOTHESIS Logic Model Analysis Preparation of Performance Indicators
The logic model is one of the evaluation models of organizational performance measurement that is currently widely used. This model explains the logical relationship between resources, activities, outputs, audiences, and outcomes (Kekahio et al., 2014). This relationship describes how a program is planned to run well, i.e., how each component will affect other components to achieve the intended outcomes, for example, that activity will affect output which can affect short-term outcomes.
The logic model explains well the specific resources needed for particular programs, what activities need to occur, and what changes (both in the short and long term) will ultimately lead to the expected outcomes. The logic model will also determine what measurements should be used-that is, what data should be collectedto confirm that an appropriate and expected development has occurred at each different point along the path of the logic model (Tatian, 2016). Kekahio et al. (2014) further elaborate on each component in the logic flow model as follows. Resources are the raw materials needed to create a program, implement its activities, and produce the expected outputs and outcomes. These resources-often referred to as inputs-can include material items (for example, facilities and funding) and non-material items (for example, time, community support, and specialized skills and knowledge). Yet, activities are processes, actions, and activities by which resources are utilized to achieve the intended outcomes. On the other hand, outputs are tangible as a direct result of a process that is specifically expressed in numbers, for example, the number of students taking an exam or the number of teachers who received training. Unfortunately, outputs provide information that comes from completing an activity, so outputs cannot indicate whether or not changes have occurred. For example, the output can inform how many teachers are participating in the training, but not by how much the teacher's knowledge increases on the following training topic.
The last component, outcomes, can be categorized into short-term, medium-term, and long-term groups. Short and mediumterm outcomes are changes that occur in the knowledge, beliefs, and behavior of participants in an activity/program/activity due to their involvement in the activity/program/ activity. On the contrary, long-term outcomessometimes called impacts -are the effects of a long-lasting program, such as better grades for academic achievement of students, increasing levels of school graduation, and higher levels of student acceptance at universities. The role of outcomes then becomes crucial as a picture of increased Good a the "BB" score means "Very Good"; "B" means "Good"; "CC" means "Sufficient"; "C" means "Insufficient"; "D" means "Highly Insufficient". Source: Data Process, 2020 the success of a program, so the determination of outcomes must be genuinely adjusted to the objectives of each planned program. Some programs may only have short-term goals and outcomes, while other programs only have long-term goals and outcomes. Besides, not all programs must have outcomes categorized into short, medium, and long-term outcomes.

Institutional Isomorphism and Job Motivation in Preparing Performance Indicators
The institutional theory provides an understanding that organizational survival can be significantly influenced by pressures originating from the organization's external environment (Ashworth et al., 2009) in the form of institutional norms or practices in the functional, political, and social pressures. Public sector organizations, compared to other types of organizations (private or non-profit), tend to be more easily influenced by institutional pressures, both because of ambiguity related to the goals they carry (Chun and Rainey, 2005) as well as due to the emergence of operational motivation that is more aimed at achieving legitimacy than increasing internal organizational performance (Cavalluzzo and Ittner, 2004;Frumkin and Galaskiewicz, 2004;Prayudi and Basuki, 2014;Ridha, 2012). Legitimacy which is then recognized as the main driver of the implementation of certain managerial practices is believed from time to time to lead organizations in the public sector environment to the phenomenon of isomorphism (isomorphism), which is becoming more uniform (homogeneous) with each other (DiMaggio and Powell, 1983).
Isomorphism is the process that forces a unit in a population to resemble another unit in the face of the same settings of an environment. The phenomenon of homogenization of this structure occurs due to the adaptive pressures exerted by a single external environment to a group of organizations operating within it so that these organizations will respond in the same way. Scott (2014) describes three mechanisms that can direct organizations to institutional changes in isomorphism, namely (1) coercive isomorphism (institutionalization that is driven by coercive pressure to comply with formal (regulative) or non-formal changes in organizations with other organizations where they are interdependent); (2) mimetic isomorphism (institutionalization that is driven by the pressure to model themselves imitating/ imitating] other organizational structures in a similar type, especially those considered to be more successful and legitimate); and (3) normative isomorphism (institutionalization that is driven by the appropriateness of pressure to adopt management practices that are widespread and well accepted as a 'common' in an organizational environment). In the context of compiling performance indicators, Akbar et al. (2012) found that the development of performance indicators by local government institutions in Indonesia was done solely as a form of fulfilling obligations and displaying compliance behavior with related regulations issued by the central government. Akbar et al. (2012) also found that the metrics difficulty variable, technical knowledge, management commitment, and legislative regulations have a significant effect on the development of performance indicators in which the legislative regulations (coercive isomorphism) being a factor that found to have a higher magnitude of influence. Likewise, the results of the study of Wijaya and Akbar (2013) found that the use of performance measurement systems for operational purposes in the regional government of the Province of D.I. Yogyakarta is influenced by how well it obtains information about the mechanism of the performance measurement system used simultaneously by local governments in Indonesia (normative isomorphism) and the desire to comply with regulations related to the use of the performance measurement system (coercive isomorphism).
As implying on the official website of the Klungkung Regency Government, it is reported that the weaknesses found in the Government Institution Performance Accountability Report (Laporan Akuntabilitas Kinerja Instansi Pemerintah-LAKIP) of the Klungkung Regency Government are related to aspects of Performance Planning, the aspects of Performance Measurement and the aspect of Performance Achievement in which the performance indicators less describe the results (outcomes). Likewise, for the sake of improving the quality of performance accountability reports, the Evaluation Team of the Ministry of Administrative Reform and Bureaucratic Reform recommends that the Klungkung Regency Government can work to enhance the formulation of outcomes throughout the SKPD, integrate aspects of planning, budgeting, and performance management and ensure each budget has a direct relationship with performance planning. Meanwhile, it also acknowledged that changes in the governance administration mechanism are often confusing so that it also needs to be anticipated to increase the value of performance accountability in the region (Pemerintah Daerah Kabupaten Klungkung, 2017b).
Therefore, from the above discussion, it proposes the hypothesis as follow a: Ha: The job motivation in preparing performance indicators for Klungkung Regency Government is influenced by its institutional environmental pressures

RESEARCH METHOD Design
This study uses a mixed research method by implementing a combination of two approaches at the same time, namely, qualitative and quantitative research approaches. Combining qualitative and quantitative research is expected to provide a broader understanding of research problems. The chosen research strategy is concurrent embedded strategy, which is a mixedmethod strategy that implements one-stage quantitative and qualitative data collection at one time with one of the methods acting as the primary (qualitative or quantitative) approach that guides the project and secondary database (quantitative or qualitative) which plays a supporting role in research procedures (Prayudi and Basuki, 2014). The secondary method is then embedded or nested into a more dominant method/primary method. In this strategy, the mixing of two types of data occurs through a comparison of one data source with another data source or when each data is described side by side as two different images that represent a combined assessment of a problem. The procedure is relevant to take when the research conducted aims to evaluate two different problem formulations (between qualitative and quantitative) (Creswell et al., 2012, p. 22) so that it is appropriate to be used in this study. Technically, this research uses case study research in qualitative research approaches and survey method research in quantitative research approaches.

Data Types and Sources
The data were collected in the form of primary data and secondary data as follows.
The primary data, that is, data collected directly through the object of research, namely the Klungkung Regency Government, through questionnaires and interviews. Determination of respondents using purposive sampling techniques, namely selecting respondents who are parties directly involved in performance measurement activities and preparation of performance indicators in district/city government.
The secondary data is the data obtained in the form of published data. Secondary data collection is carried out through archives and documents relating to the problem under study, originating from the Klungkung District Government and selected Regional Work Units (the SKPD).

Method of collecting data Qualitative Approach
Data documentation is carried out by studying data and information relevant to the research topic sourced from the research object, which is in the form of (1) Regional Medium-Term Development Plan Document; (2) Annual Performance Plan Document; (3) Performance Determination Document; (4) the Government Accountability Performance Report; and (5) Other supporting documents related to the research Interviews are conducted by the question and answer directly to those who have a connection with the research topic and have the authority to provide research data and information. Interviews were conducted to explore the reasons after the analysis of planning documents and performance reporting on differences in the preparation of performance indicators or on the evaluation of performance indicators. The parties to be interviewed are in the following organizations: a. Regional Secretariat, i.e., the Head of Organization Section; b. Planning, Research, and Development Institution, i.e., the Head of the Planning Subdivision; c. SKPD, i.e., the Head of the Work Unit/SKPD, the Head of the Program Development Section, and the Head of the Program Subdivision/Head of the Planning and Program Section or other technical staff who handle the preparation and reporting of performance indicators.

Quantitative Approach
Data collection on the quantitative approach was carried out through the distribution of questionnaires to the compilers of performance indicators at the SKPD (Regional Secretariat, DPRD Secretariat, Regional Inspectorate, Service, and Institution) within the Klungkung Regency Regional Government. Five antecedent variables are measured using the questionnaire instrument in question, namely: The Difficulty of Performance Matrices referred to the level of difficulty experienced by government officials in their efforts to develop performance indicators through five-question items adopted from Cavalluzzo and Ittner (2004) research and measured using a 5-point Likert scale (1 = "not the same once "and 5 =" very high "). The five items are expressed as variables as follows: X1: Difficulties in establishing/determini-ng performance indicators those are consistent with the goals and characteristics of the organization X2: Difficulties in measuring the outcomes/ benefits of a long-term program X3: Difficulty in differentiating between program results X4: Difficulties in determining how to use performance information to improve the quality of existing program implementation X5: Difficulties in deciding how to use performance information to develop new performance indicators or revise existing performance indicators. Technical Knowledge refers to the level of training received by employees of government institutions in their efforts to overcome the complexity of the preparation of performance indicators through five-question items adopted from Cavalluzzo and Ittner (2004) research and measured using a 5-point Likert scale (1 = "Not at all" and 5 = "very high"). The five items are expressed as variables as follows: X6: Respondents attend/receive training related to the preparation and use of organizational performance indicators X7: Respondents obtain official infor-mation about how to arrange organizational performance indicators X8: Respondent staff attend/receive training related to the preparation and use of organizational performance indicators X9: Respondent staff obtain official information about how to arrange organizational performance indicators X10: Respondent organizations involve practitioners/experts or consultants from external (outside) organizations in the preparation of performance indicators. Management Commitment refers to how intensive the top management of government institutions is committed to improving through the three-question items adopted from Cavalluzzo and Ittner's research (2004) and measured using a 5-point Likert scale (1 = "not at all" and 5 = "very high "). These three items are expressed as variables as follows: X11: Strong commitment to achieving planned performance results X12: Strong commitment and support to use performance information in making decisions related to the implementation of organizational programs X13: Strong commitment and support to use performance information in making decisions regarding organizational funding Legislative regulations refer to the degree to which employees and staff of government institutions are involved in implementing legislation relating to the measurement and reporting of organizational performance through two question items adopted from Cavalluzzo and Ittner (2004) research and measured using a Likert scale 5 points (1 = "not at all" and 5 = "very high"). Both items are expressed as variables as follows: X14: Respondents are involved in efforts to implement the Government Institution Performance Accountability Report (LAKIP) X15: Respondent staff is engaged in efforts to implement the Government Institution Performance Accountability Report (LAKIP) Institutional pressure refers to the pressure felt by employees of government institutions in compiling organizational performance indicators stemming from political competition, pressure from the central government, criticism from DPRD members, criticism from the media, criticism from the business community, criticism from the public, influence of the association, pressure from other government institutions and donor institution pressure through six-question items adopted from Akbar et al. (2012) and measured using a 5-point Likert scale (1 = "not at all" and 5 = "very high"). The six items are expressed as variables as follows: X16: Demands from legislative institution members X17: Criticism from the mass media X18: Demands from the business community X19: Demands from the public X20: Influence of similar organizational associations X21: Demands from fund providers

Data Analysis
Qualitative Approach Analysis Tools a. Blueprint performance b. Four Quadrant Analysis

Analysis Techniques
Logic Model Analysis of Strategic Planning, through testing the interrelation of performance indicators in the strategic planning documents of the Local Government of Klungkung Regency in the RPJMD, RKPD, PK, and LKjiP.
Analysis of Performance Indicators, through the analysis of regional-based performance indicators targeted by the government and program/activity indicators conducted by the SKPD and focusing on outputs and outcomes regarding the four quadrants analysis concept.
Mapping Performance Indicators, through mapping the number of performance indicators categorized in the effort, effect, quantity, and quality groups Descriptive analysis of the interview and documentation stages by performing data reduction, categorization, and synthesis. Decision-making

Quantitative Approach
Data analysis on quantitative approaches is carried out using factor analysis techniques, namely interdependence analysis techniques whose main aim is to define the structure underlying the relationships between variables in research (Hair et al., 2010). Considering that this research intends to explore the psychological aspects of the preparation of performance indicators, the R-type factor analysis technique was chosen, which analyzes the relationships between variables (in the context of this research 'job motivation') to identify groups of variables that form certain factors (in the context of this research is 'preparation of performance indicators'). Technically, factor analysis intends to find a high level of correlation on each variable with the following testing criteria: a. The statistical significance of Bartlett's test of sphericity is less than 0.05 b. The measure of Sampling Adequacy (MSA) value of more than 0.5 for the whole test and each variable Interpretation of the factor matrix is made through the following stages: a. Test the loading factor matrix, with acceptance criteria that are worth more than 0.5 b. Identify significant loading for each variable c. Assess the communality of each variable d. Redefine the factor model if needed e. Labeling the factors formed

Conformity of Klungkung Regency Government Performance Indicators
In the 2013-2018 Klungkung Regency RPJMD, 29 strategic targets will be achieved by the Regional Government of Klungkung Regency to reach 11 development missions with the 58 performance indicators, as shown in Table  2. These target performance indicators are indicators to be achieved, which are spelled out through documents Local Government Performance Plans (RKPD) and Performance Agreement (PK) documents and reported in the Government Institutions Performance Report (LKjiP). Testing the performance indicators of the Klungkung Regency Government is done through an analysis of logic models by comparing the performance indicators contained in each of the planning documents and performance responsibilities (Figure 1). The testing of this logic model is intended to determine the flow of thought and harmony between performance documents starting from planning (RPJMD, RKPD, and PK) to the measurement and reporting levels presented in the Government Institution Performance Report (LKJiP) of the Klungkung Regency Government. As shown in Table 3, the results of the analysis show that there are differences in the number of indicators in the planning and reporting documents.
The following is a summary of technical findings related to the suitability of performance indicators in the Klungkung District Government.
There are inconsistencies in performance indicators in the planning documents (RPJMD and PK) and performance reporting (LKjIP), which are caused by the incorporation, addition, and reduction of performance indicators with details as presented in Table 4 (appendix).
There are differences in the size of performance indicators in the planning documents (RPJMD and PK) and performance reporting (LKjIP) with the details, as presented in Table 4 (appendix).

The Support of SKPD Performance Indicators
The subsequent analysis is to identify alignment between the performance indicators of Regional Work Units (SKPD) and performance indicators of the Klungkung Regency Government. This alignment becomes essential to guarantee the quality of implementation of an adequate performance accountability system so that the vision and mission of the local government can be adequately achieved. In this study, the alignment analysis was carried out on two SKPDs that handle mandatory regional affairs, namely the Health Department and the Education Department of Klungkung Regency, which results in the following findings:

Department of Health
Klungkung District Government performance indicators related to health aspects are performance indicators for the achievement of target # 2 ("Realizing Improvement in the Quality of Maternal, Infant and Toddler Health"), target # 3 ("Increasing Control of Communicable and Non-Communicable Diseases") and goal # 4 ("Improving the Quality of Health Services"). For each target, the number and name of performance indicators in the Health Office's Strategic Planning (Renstra) document are aligned with the target performance indicators in the Klungkung District Government's RPJMD document.

Department of Education
The performance indicators of the Klungkung District Government related to the education aspect are performance indicators for the achievement of target # 5 ("Increased Access to Early Childhood Education [PAUD] and Non-Formal Education [PNF]"), target # 6 (" Increased Access to Basic Education ") and target # 7 (" Improved School Quality and School Graduates "). For each target, the number and name of performance indicators in the Education Office's Strategic Planning (Renstra) document are aligned with the target performance indicators in the Klungkung District Government's RPJMD document, except for the "High School Graduation Score" indicator in target # 7 listed in the Government's RPJMD Klungkung Regency but not in the Education Office Strategic Plan document.
The weakness of the planning system causes the technical problems found in the formulation of performance indicators as described previously and the lack of human resource capacity as revealed by one of the research formers as the Head of Planning Subdivision at the Klungkung Regency Research and Development Planning Board as follows: "Indeed, in previous years, there were inconsistent performance indicators [number-pen] from one document to another because there was no integrated system. Well, starting in 2016, a system called SIRENBANGDA (Regional Development Planning System) has been implemented to conserve documents so that there will be no changes in the preparation of indicators in each document. " "... The capacity of the apparatus related to understanding in planning is still weak, and

Figure 1 The Logic Model for Performance Indicators Evaluation
there are often mutations of employees, so they need to learn more." Also, technical regulations that are often changing and not up-to-date are recognized to be the cause of inconsistencies in performance indicators contained in the planning and reporting documents as submitted by the informant as Head of the Klungkung Regency Secretariat Regional Organization: "... This is inseparable from the influence of regulations, which are sometimes late [published-pen] with the actual conditions on the ground. The stipulation of the RPJMD, which is a Perda (regional regulation) by the Bupati (Regent), is as political as the promises made during the campaign. However, the journey may not be following the conditions and needs of the community so that the new technical rules then emerge. That is why we have revised them to be mutually supportive and synchronous. " The Head of the Planning and Finance Subdivision of the Klungkung District Education Office stated that the difference in performance indicators in the RPJMD and the Education Office Strategic Plan was due to    In this PB model, the standard components of the logic flow model (inputs, activities, outputs, and outcomes) are synergized with the components of the direct and indirect beneficiaries of the implementation of the program (clients and communities) as well as the service providers (suppliers, subcontractors, and others). Through this model, the concept of Friedman's Four Quadrant Approach (FQA) is also integrated (Friedman, 2005), which identifies and arranges the priority scale of output performance indicators into four types of measurements through the efforteffect-quantity-quality matrix (Longo, 2011). In summary, an overview of the logic flowbased performance measurement model in the Performance Blueprint approach is presented in Figure 2.
The performance indicators of results in this analysis took the data from the Klungkung district government LKjIP in 2017, which were then identified in one of four columns in the four-quadrant approach. The identification column contains a combination of effort and effect as well as quantity and quality, namely the column quantity of effort, quality of effort, the quantity of effect and quality of the effect. The quantity column reflects the size of the ratio, ratio, or percentage. The number of performance indicators identified following the number of programs and activities measured and reported by the Klungkung regency government in LKjIP in 2017 was 174 programs. The overall results of the identification of performance indicators are summarized in Table 5.
From the analysis of LKJIP documents for 2017, it was found that not all targets have target achievement programs. Of the 29 targets set in the RPJMD, only 14 targets have achievement programs. The result of the mapping of performance indicators using the Four-Quadrant analysis approach shows that the performance indicators determined by the Regional Government of Klungkung Regency are still dominated by indicators of effort group performance (n = 287; 85%). In other words, the majority of performance indicator targets are only based on nominal values or the number of output achievements, not performance indicators that lead to measures of the quality of service results.

Evaluation of Performance Motivation for Compilation of Performance Indicators Quantitative Approach Characteristics of Respondent Demographics
Questionnaires were distributed to 58 SKPD units throughout Klungkung Regency by directly being delivered to and taken from respondents to ensure an adequate level of return was achieved. All questionnaire packages were distributed back in full (100% response rate), but 12 questionnaires could not be used because they were filled in incomplete to 46 data that were worthy of further analysis (usable response rate 79.31%). Demographically, the majority of respondents were male (73.91%), had the last level of education at strata-1 level (73.91%) and an average age of 42.15 years. A total of 30.43% of respondents had an educational background in management and accounting and 32.61% held the position of head of the planning, general

Figure 2 Blueprint Performance Model
Source: Data processed and financial subdivision and, on average, had been in his position in the organization for 3.93 years.

Factor Analysis
Factor analysis requires that the data matrix must have sufficient correlation as a prerequisite for the analysis. Determination of an adequate level of correlation is done by looking at the correlation matrix as a whole through the Bartlett test of Sphericity and measure of sampling adequacy (MSA), each of which aims to test the existence of correlations between variables and to see the inter-relationship between variable. The results of the analysis of the two tests produced a statistical significance value of Bartlett's test of Sphericity of less than 0.05 (sig. = 0,000) and a measure of sampling adequacy (MSA) value of more than 0.5 (KMO = 0.536) for the whole test and each thus, factor analysis can be done using the data obtained. The next stage is to extract factors from all proposed variables. As presented in Table 6, the extraction results produce six factors with an eigenvalue of more than 1.00. Factor I was able to explain at 28.706% variance, factor II was able to explain at 16.845% variance, factor III was able to explain at 13.719% variance, factor IV was able to explain at 10.571% variance, factor V was able to explain at 6.680% variance and factor VI was able explained 4.923% variance. Taken together, the six factors that were formed were able to explain 81.444% of the variance that exists related to the things that underlie the compilation of performance indicators in the Regional Government of Klungkung Regency.
In the last stage, by considering the results of the factor rotation as presented in Table 7 (appendix), variables X1, X2, X3, X4, and X5 can be grouped into a group of factor I and labeled "Perception of Difficulties of Performance Indicator Matrix." While for variables X6, X7, X8, X9, and X10, they are grouped into factor IV with the label "Perception of Technical Training Utilization" as well as variables X11, X12 and X13 into factor III with the label "Top-level Management Commitment." Furthermore, variables X14 and X15 are grouped into factor V with the label "Assertiveness Enforcement of the Regulations," variables X16, X17, X18 and X19 are grouped into factor II with the label "Social Pressure" and variables X20 and X21 into factor VI with factors VI label "Pressure of Professionalism" (Table 8).
The results of the factor analysis indicate that the motivational factors determine the quality of the preparation of the performance indicators of the Klungkung Regency Government. They are in the form of perceptions of the difficulty of the performance indicator matrix, the perceived Source: Data processed usefulness of technical training, the factor of top management commitment level, the firmness of the application of regulations, and the existence factor of social pressure and professionalism pressure. Among the six factors, the perception factor of the difficulty of the performance indicator matrix and the strictness of the application of regulations are the factors that are most able to explain the existence of work motivation in the preparation of performance indicators of government agencies. This finding is consistent with Akbar et al. (2012) and Wijaya & Akbar (2013). Institutional theory is a popular and powerful explanation for individual and organizational actions. In addition, Institutional theory also suggest that the existence of an organization is influenced by normative pressures that sometimes arise from external sources such as the environment, but can also arise from within (the internal) organization itself (Sofyani and Akbar, 2013).

Qualitative Approach Characteristics of Informant Demographics
Qualitative data in this study were obtained through structured interview activities to the informants as follows.
Head of the Planning Sub-Division of the Klungkung Regency Research and Development Planning Institution; female sex; 40 years old; has worked in this position for 12 years Head of the Klungkung Regency Regional Secretariat Organization; male sex; 56 years old; has been working on this position for 26 years Head of the Planning and Financial Subdivision of the Klungkung Regency Education Office; male sex; 37 years old; has worked in this position for ten years Head of Klungkung Regency Finance, The results of the qualitative analysis show that there are six categories of motivational issues that underlie and underlie the process of preparing performance indicators of the Klungkung regency government institutions, namely (1) perception of difficulty of performance indicator matrix; (2) level of commitment to top management; (3) perception of the use of technical training; (4) firm application of rules; and (6) pressure on professionalism.
The metrics difficulties refer to the level of difficulty experienced by government Legislative regulations refer to the degree to which employees and staff of government agencies is involved in the implementation of laws and regulations relating to the measurement and reporting of organizational performance. Institutional pressure refers to the pressure felt by employees of government agencies in compiling organizational performance indicators stemming from political competition, pressure from the central government, criticism from members of the regional house of people's representatives (DPRD-Dewan Perwkilan Rakyat Daerah), criticism from the media, criticism from the business community, criticism from the public, influence from associations, pressure other government agencies and institutional pressure from funds donors.

CONCLUSION, IMPLICATION, SUG-GESTION AND LIMITATION
This study aims to evaluate and analyze the process of drafting the performance indicators of government agencies in the Klungkung district government organization in Bali Province. Evaluation of the logic model shows that there are inconsistencies in performance indicators in the planning documents (RPJMD and PK) and performance reporting (LKjIP). These are caused by the incorporation, addition, and reduction of performance indicators. This study also found differences in the size of performance indicators in planning documents (RPJMD and PK) and performance reporting (LKjIP). Besides that, the results of the analysis of performance indicators using the Blueprint Performance Model (PB) show that not all targets have target achievement programs. In other words, the majority of performance indicator targets are only based on nominal values or the number of output achievements, not performance indicators that lead to measures of the quality of service results. On the contrary, the results of the factor analysis indicate that motivational factors determine the quality of the preparation of the performance indicators of the Klungkung Regency Government in the form of perceptions of the difficulty of the performance indicator matrix, the perceived usefulness of technical training, the factor of top management commitment level, the firmness of the application of regulations, and the existence factor of social pressure and professionalism pressure. Among the six factors, the perception factor of the difficulty of the performance indicator matrix and the strictness of the application of regulations are the factors that are most able to explain the existence of work motivation in the preparation of performance indicators of government agencies.
The study implies that, for technical policies, they need to be formulated by local government organizations. The local government of Klungkung Regency needs to increase the capacity of the program manager/ compiler of performance indicators human resources through training activities on the preparation of performance indicators. This is necessary to minimize the level of difficulty of the performance indicator matrix as it is perceived highly (difficult) by the compilers of performance indicators which are the subject of this study. Likewise, there is a need for a periodic evaluation of the performance indicators that have been prepared so that it can be ascertained that these performance indicators have been able to become quality measures and benchmarks for the achievement of organizational goals.
This study, anyhow, still has limitations that need to be addressed for further studies. First, performance planning and reporting documents that are used as the primary data source are limited in the 2013-2018 period so that the conclusions formulated can only apply to the process of preparing performance indicators for the period. Future studies can replicate using the latest data. Secondly, this research is limited to only assessing the level of implementation of the performance indicators preparation process by the Klungkung District Government. Further research can broaden the scope of research to the evaluation of the process of measuring and evaluating the real performance that has been achieved by local government organizations. Third, the analysis of motivational factors qualitatively is done only limited to the data obtained through interview data collection techniques so that the triangulation aspect of the data is not maximally fulfilled. Future studies need to plan better the stages of the research conducted so that they can obtain qualitative data through other data collection techniques such as observation and documentation

MISSION AND TARGET
Indicators on the RPJMD Indicator on PK Indicators on LKjIP Description of Findings Target # 21: Realization of community compliance with laws and regulations Number of cases of violations of regional regulations Number of public order and security disturbance (kamtibmas) Number of cases of violations of regional regulations Number of public order and security disturbance (kamtibmas) Number of cases of violations of regional regulations Number of public order and security disturbance (kamtibmas) Have been aligned

Mission 6: Achieve Good Governance Based on Good Corporate Governance Principles
Target # 22: Achievement of optimal local government performance The average value of the achievement of key performance indicators for Regional Work Units (SKPD) Value of performance accountability The results of the opinion of the Supreme Audit Agency on Regional Government Financial Statements are Fair without Exception Value of performance accountability The results of the opinion of the Supreme Audit Agency on Regional Government Financial Statements are Fair without Exception Non-alignment of Indicators in RPJMD and PK and LKjIP due to Addition of Indicators Differences in the size of performance indicators in the RPJMD and PK and LKjIP Indicator Mismatch in RPJMD and PK and LKjIP due to Indicator Reduction Differences in the size of performance indicators in the RPJMD and PK and LKjIP Mission 8: Realize Regional Development that is Harmonious and Balanced Target # 24: Improve the quality of land and sea transportation networks % increase in sea public transport passengers % increase in sea public transport passengers Infrastructure inequality index

Infrastructure inequality index
Indicator Mismatch in RPJMD and PK and LKjIP due to Indicator Reduction Differences in the size of performance indicators in the RPJMD and PK and LKjIP Mission 9: Achieve Conservation of Natural Resources and the Environment in their sustainable use Target # 25: Reduce the burden of water, soil and air pollution Water quality index Air quality index Land cover quality index Environmental quality index

Environmental quality index
Indicator Mismatch in RPJMD and PK and LKjIP due to Indicator Reduction Differences in the size of performance indicators in the RPJMD and PK and LKjIP