Nanda Widaninggar, Eko Ganis Sukoharsono, Lilik Purwanti, Yeney Widya Prihatiningtias, Lita Permata Sari, Muhammad Firdaus
Performance accountability is the main element in Indonesia's adoption of the new public management (NPM) concept, which has initiated a profound shift in the nation's public sector administration. This transformation signifies a departure from the traditional hierarchical and bureaucratic system towards a more agile and efficient approach to public sector management, marked by a heightened emphasis on market orientation. This study aims to reconstruct the Evaluation Guidelines of Performance Accountability (EGoPA) for performance planning component. This study employs Notonagoro's hierarchical-pyramidal semiotics of Pancasila. The findings show that the reconstructed guidelines are aligned with Pancasila's values and Notonagoro's public management principles, resulting in a philosophically resilient and authentic accountability system for the Indonesian government. This system is embedded with humanist, emancipatory, transcendental, and teleological values, and it is recommended for adoption as the foundation for government management. © 2025 Nanda Widaninggar et al.; published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivs 4.0 License.
Department of Management, Universitas Abdurachman Saleh Situbondo, 68312, Indonesia; Department of Accounting, Universitas Brawijaya, Malang, 65145, Indonesia; Department of Management, Institut Teknologi dan Sains Mandala, Jember, 68175, Indonesia
