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This article has also shown the discrepancies between policies and practices of PMS implementation.In order to improve the quality of PMS implementation, the central government should regulate thecoordination between ministries, provide the monitoring and supervisory system, and improve the localstaffs. However, local governments should strive to implement the PMS because it can help them developa continuous system of improvement. The most important is that the performance measurements canencourage positive behavioural change (AGA, 2009). The limiting factor calls for a more comprehensivecapacity building approach including individual, organizational and system levels. Therefore, detail anin-depth investigation is needed to analyze whether the regulations and its consequences will push thelocal government in Indonesia to provide better service delivery and be more accountable to the citizens.
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