New Institutional Theory: Implementasi Anggaran Berbasis Kinerja Menuju Organisasi Yang Kompetitif Dan Berorientasi Pasar


  • Astutiningrum Astutiningrum
  • Ali Djamhuri
  • Yeney Widya Prihatiningtias



The purpose of this study was to understand the organizational changes that occurred after the
adoption of the performance-based budgeting. Organizational change was analyzed from the
perspective of the NIT with a research focus on the process of implement performance-based
budgeting in dr. Iskak Tulungagung Hospital. The research strategy is a case study with a
qualitative approach. Results of research indicate the occurrence of coercive isomorphism, as an
effort to gain legitimacy, which is supported by mimetic ishomorphism, which attempts impersonation of another organization, although it is weak. The dominant symptom is normative
ishomorphism, as indicated by the members of the organization normative belief that performance-based budgeting system is most appropriate for the characteristics of the hospital. The
implementation of performance-based budgeting has encouraged the use of funds more effectively and efficiently, so that dr. Iskak Tulungagung likely to benefit in order to motivate organizations become morecompetitive and at the same time market-oriented.
Ke ywords: Organizational Changes, Performance-Based Budgeting, Hybrid Organization, New
Institutional Theory


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