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The purpose of this study is to examine the association of individual characteristics of local government toward the implementation of performance measurement systems (PMS). In addition, this study will also investigate the institutional isomophism phenomenon which occurs related to the PMS implementation. The study employs a mixed methods approach i.e. two-stage sequential explanatory. The first stage was hypothesis testing using Structural Equation Modeling (SEM), and the second stage usingdoi:10.20885/jaai.vol19.iss2.art6 fatcat:toppfzc72fcz3abp6lr2oumgai