Abstract :
The collected initial data indicated that in e-SAKIP implementation, there is no significant development yet in terms of data of planning, implementing and of performance report as presented by every regional apparatus in the e-SAKIP application system. The problem formulation in this research was as follow: 1) How is the implementation of an Electronic-Based Government Institution Performance
Accountability System (e-SAKIP) in Government of Kupang Municipality, 2) What are the inhibiting and supporting factors in implementing an Electronic-Based Government Institution Performance Accountability System (e-SAKIP) in
Government of Kupang Municipality, and 3) What are the effects of an Electronic- Based Government Institution Performance Accountability System (e-SAKIP) on Good Governance in Kupang Municipality?.
This research was a qualitative study wherein the informants were chosen applying purposive sampling. Informants in this research were those who technically got involved and directly dealt with e-SAKIP implementation in Government of Kupang Municipality.
The results of this study showed that the communication in that implementation run well. In terms of human resource, those who were competent in their duty and job were assigned. In terms of disposition/executor attitude, they
have experience in compiling SAKIP. In terms of bureaucracy structure, there was no Standard Operating Procedure (SOP) yet. The regional apparatus, without any internal team for e-SAKIP, influenced the achievement of its e-SAKIP. The
supporting factors were human resource, budget, and consistency of secretariat team,while the inhibiting factors were the lack of commitment to the regional apparatus Head, and the absence of SOP. In fact, the internal team was not yet established by the whole apparatus, the lack of facilities supporting internet network, the absence of technical and implementation instructions, and low capacity of apparatus who managed e-SAKIP. The impact of e-SAKIP on Good Governance, in terms of transparency, was information disclosure about performance in governance, while it has provided a positive result regarding appreciation to the obtained performance accountability.
Based on these results, it is suggested to the government of Kupang Municipality to give the sanction to regional apparatus due to low achievement in e-SAKIP and the appreciation for those who meet the target. Besides, the
government must write SOP document, establish internal team for e-SAKIP, provide the facilities of internet network, write down technical and implementation instructions, and provide technical assistance to improve the understanding of all e-SAKIP administrators.