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Abstrak :
Adanya tuntutan perkembangan globalisasi, dinamika intemal dan perubahan kondisi makro di Indonesia menyebabkan Direktorat Jenderal Bea dan Cukai (DJBC) melakukan reformasi birokrasi untuk memperbaiki kinerjanya. Selain itu, pemerintah juga sering dihubungkan dengan pelayanan elit-belit dan tiBalanced Scorecard (BSC) sebagai sistem pengukuran kineja yang baru. Tesis ini bertujuan mengevaluasi implementasi BSC di DJBC dan untuk melihat tingkat pemahaman dan kesiapan pegawai dalam sistem BSC. Hasil penelitian menyarankan perbaikan peta strategi, implementasi BSC yang telah berjalan dan mengidentifikasi komponen yang dapat dijadikan dasar untuk menentukan kebijakan dalam meningkatkan pemahaman pegawai......The demand of globalization growth, internal dynamie and the onesia macoeconomic condition forced Directorate Generale Cu Excise to implement bureaucratic reformation to enhance performance. Beside that, government institution is usually known with its bureaucratic services, complicated and untransparent. To change this negative image, Directorate Generale has been pointed by Indonesia govemment as a pionecer to do those burcaucratic reformation. In this programme, the translation of vision into strategy map is done and arranged into Key Performance Indicators (KPI) and Scorecard (BSC) is used as a new performance measurement system. The purpose of this thesis is to evaluate BSC's implementation in Directorate Generale Customs and Excise and to identify employee's level of understanding and ess BSC system. The result of this research suggest the impact strategy map, BSC implementation and identify some priorities components that can be taken to make policies to improve employee's level of understanding.

Abstrak :
[ABSTRAK
Upaya pemerintah memperbaiki kinerja Pegawai Negeri Sipil (PNS) mulai diterapkan pada program Reformasi Birokrasi. Merujuk pada Peraturan Presiden (Perpres) No. 81 tahun 2010 tentang Grand Design Reformasi Birokrasi 2010– 2025 dan Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (Permenpan&RB) No. 20 Tahun 2010 tentang Road Map Reformasi Birokrasi 2010-2014, salah satunya Penataan Sistem Manajemen SDM Aparatur melalui budaya kerja. Proses adopsi budaya kerja oleh PNS menggunakan teori Proses Difusi Inovasi Everett M. Rogers. Evaluasi dari implementasi proses difusi inovasi dengan model konsep struktur Howard Greenbaum. Penelitian menggunakan pendekatan kualitatif, dengan strategi penelitian studi kasus. Hasil penelitian mengungkapkan penggunaan saluran komunikasi, dimensi jangka waktu serta perilaku dan komitmen pimpinan merupakan hal penting bagi PNS dalam mengadopsi, merubah pola pikir dan perilaku sesuai dengan budaya kerja yang berlaku. Evaluasi saluran komunikasi proses difusi inovasi mempengaruhi tercapainya tujuan organisasi. Evaluasi bertujuan agar proses difusi inovasi berjalan berkesinambungan hingga tercapainya perubahan perilaku PNS.

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ABSTRACT
Government effort towards upgrading the work performance of Civil Servants has been implemented in the Bureaucratic Reformation program. Referring to the Presidential Regulation number 81, 2010 about the Grand Design of the 2010– 2025 Bureaucratic Reformation and the Minister for the Empowerment of State Apparaturs Regulation and Bureaucratic Reformation number 20, 2010 about the Road Map of the 2010-2014 bureaucratic Reformation, which covers the Arrangement of the Apparaturs Human Resources Management System through work culture. The adoption process of work culture by the Civil Servants applies the Diffusion Innovation Process theory of Everett M. Rogers. The evaluation of the process implementation applies the structural concept model of Howard Greenbaum. The research uses qualitative approach, along with the case study research strategy. The result of this research reveals the uses of communication channels, time frame dimension, and the importance of the leaders' behaviour and commitment for Civil Servants (PNS) in order to adopt and change their behaviour and way of thinking which are more appropriate to the standard work culture that holds true. The evaluation of communication channels of the diffusion innovation process influences the organization goals. The evaluation aims at the continuous diffusion innovation process to change the Civil Servants' behaviour, Government effort towards upgrading the work performance of Civil Servants has been implemented in the Bureaucratic Reformation program. Referring to the Presidential Regulation number 81, 2010 about the Grand Design of the 2010– 2025 Bureaucratic Reformation and the Minister for the Empowerment of State Apparaturs Regulation and Bureaucratic Reformation number 20, 2010 about the Road Map of the 2010-2014 bureaucratic Reformation, which covers the Arrangement of the Apparaturs Human Resources Management System through work culture. The adoption process of work culture by the Civil Servants applies the Diffusion Innovation Process theory of Everett M. Rogers. The evaluation of the process implementation applies the structural concept model of Howard Greenbaum. The research uses qualitative approach, along with the case study research strategy. The result of this research reveals the uses of communication channels, time frame dimension, and the importance of the leaders' behaviour and commitment for Civil Servants (PNS) in order to adopt and change their behaviour and way of thinking which are more appropriate to the standard work culture that holds true. The evaluation of communication channels of the diffusion innovation process influences the organization goals. The evaluation aims at the continuous diffusion innovation process to change the Civil Servants' behaviour]