Overview

Original Research

DETERMINING OF PERFORMANCE MEASUREMENT SYSTEM AND MANAGERIAL PERFORMANCE IN GOVERNMENTAL ORGANIZATIONS: EVIDENCE FROM LAMPUNG PROVINCES, INDONESIA

SUYANTO, YULIANSYAH YULIANSYAH and AGRIANTI KOMALASARI

Vol 20, No 11 ( 2025 )   |  DOI: 10.5281/zenodo.17617142   |   Author Affiliation: Doctoral Student, Faculty of Economics, Lampung University, Indonesia. Lecturer, Muhammadiyah University of Metro, Lampung, Indonesia 1, Accounting Lecturer in the Accounting Department of the University of Lampung, Bandar Lampung, Indonesia 2, Accounting Lecturer in the Accounting Department of the University of Lampung, Bandar Lampung, Indonesia 3   |   Licensing: CC 4.0   |   Pg no: 93-110   |   Published on: 15-11-2025

Abstract

Considering the need to improve the service quality of local government organizations, this study aims to investigate the impact of performance measurement system on managerial performance through organizational learning. The research method used a survey, 144 usable data analysed by using AMOS software. The results of the study show that the performance measurement system has an effect on organizational learning, and subsequently improves managerial performance. However, the performance measurement system cannot directly influence managerial performance. The first implication of this study is providing the evidence that performance measurement systems improve the managerial performance through organizational learning. Second, it introduces to the literature of performance measurement systems in government organizational. Originality of the study extends new insights implementation of performance measurement system in improving managerial performance at government organizational.

Keywords

Performance Measurement System; Organizational Learning; Managerial Performance; Structural Equation Model.