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"ABSTRACTFokus penelitian ini adalah untuk merancang kartu skor individu danmerancang sistem informasi kinerja dalam upaya mendukung terwujudnyaakuntabilitas kinerja aparatur. Penelitian ini bertujuan untuk menguji apakah kartuskor individu dapat diterapkan di lingkungan instansi pemerintah; Penelitian inimerancang sistem informasi kinerja yang dapat mendukung akuntabilitas kinerjaaparatur; dan penelitian ini memberikan usulan tentang bentuk akuntabilitas,mekanisme, dan prosedur yang dapat mewujudkan akuntabilitas pada sektorpemerintah. Penelitian ini menggunakan metode penelitian deskriptif studi kasus,untuk membentuk kartu skor individu aparatur menggunakan Balanced Scorecarddan untuk merancang sistem informasi kinerja menggunakan Framework of theAplication System Thinking.Hasil penelitian menunjukan bahwa kartu skor individu dan sisteminformasi kinerja aparatur dapat diterapkan untuk mendukung sistem akuntabilitaskinerja instansi pemerintah dalam rangka pencapaian tujuan tata kelolapemerintahan yang baik. Jika setiap aparatur tidak dapat melaksanakanakuntabilitas kinerjanya, maka tujuan transparansi dan akuntabilitas dalam rangkamenciptakan tata kelola pemerintahan yang baik tidak akan dapat terpenuhi.

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ABSTRACTThe focus of this research is to design the individual scorecard anddesign the performance information system as an effort to manifestate theapparatus performance accountability. This research aims to test whether theindividual scorecard can be applied in government agencies environment; thisresearch designs a performance information system that can support apparatusperformance accountability; and this research gives suggestion about forms ofaccountability, mechanisms, and procedures to achieve accountability in thepublic sector. This research using a descriptive case study, to establish theindividual scorecard by using the Balanced Scorecard and to design performanceinformation system by using the Framework of the Aplication System Thinking.The result shows that the individual scorecard and apparatus performanceinformation system can be applied to support performance accountability systemin the government agencies in order to accomplish the purposes of goodgovernance. If every apparatus is unable to carry out any performanceaccountability, so the purpose transparency and accountability in order to creategood governance can not be fulfilled.

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"Sebuah bagian penting dari tata kelola TI melibatkan perancangan dan penerapan struktur dan kontrol untuk mengukur kehandalan kinerja TI dan memberikan value kepada para pemangku kepentingan bisnis baik internal maupun eksternal. Nilai bisnis strategis, seperti yang diharapkan oleh eksekutif, seringkali mencakup pengukuran keuangan dan tindakan lainnya berdasarkan value yang diinginkan stakeholder. Banyak inisiatif tata kelola memanfaatkan teknik balance scorecard, mengukur seluruh kinerja TI pada satu set dimensi yang berbeda seperti pencapaian tujuan bisnis, kepuasan pengguna, keunggulan operasional, dan dukungan untuk pembelajaran dan pertumbuhan. COBIT 5 menyediakan kerangka kerja yang komprehensif yang membantu perusahaan dalam mencapai tujuan mereka untuk tata kelola dan manajemen perusahaan IT. Secara sederhana, hal ini membantu perusahaan menciptakan nilai yang optimal dari TI dengan menjaga keseimbangan antara menyadari manfaat dan mengoptimalkan tingkat risiko dan penggunaan sumber daya. COBIT 5 memungkinkan TI untuk diatur dan dikelola secara holistik untuk seluruh perusahaan, bertanggung jawab mengatur bisnis secara penuh (end-to-end) termasuk bidang fungsional TI, dan menyadari kepentingan yang berhubungan dengan TI dari pemangku kepentingan baik internal maupun eksternal. COBIT 5 sangat berguna dan generic bagi perusahaan-perusahaan dari semua ukuran, baik yang komersial maupun non-profit atau di sektor publik.

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A critical part of IT governance involves designing and implementing structures and controls for measuring IT performance reliably and in terms that are valueble to the business and external stakeholders. Often, qualitative measurements are easily available, but governance efforts are likely to gain more buy-in f governance costs and benefits can be quantified. Strategic business value, as viewed by executives, often includes financial measurements and other measures of stakeholder value. Many governance initiatives make use of balance scorecard technique, measuring over all IT performance on a set of different dimensions such as achievement of business goals, user satisfactions, operational excellence, and support for learning and growth.

COBIT 5 provides a comprehensive framework that assists enterprises in achieving their objectives for the governance and management of enterprise IT. Simply stated, it helps enterprises create optimal value from IT by maintaining a balance between realising benefits and optimising risk levels and resource use. COBIT 5 enables IT to be governed and managed in a holistic manner for the entire enterprise, taking in the full end-to-end business and IT functional areas of responsibility, considering the IT-related interests of internal and external stakeholders. COBIT 5 is generic and useful for enterprises of all sizes, whether commercial, not-for-profit or in the public sector."

"ABSTRAKPengukuran kinerja penting bagi organisasi karena dapat diketahui keselarasan antara pencapaian organisasi dengan strategi bisnis yang telah ditetapkan. Pengukuran kinerja yang berkala akan memastikan bahwa TI dapat berjalan sesuai dengan ekspektasi top management dan membantu organisasi bertahan serta sukses dalam persaingan bisnis di masa kini dan yang akan datang. pengukuran kinerja antara lain harus verifiable yaitu menyediakan informasi yang menjadi patokan pencapaian, kemudian sebisa mungkin pengukuran kinerja ini mendekati tujuan dari maksud pengukuran serta harus komprehensif yaitu memenuhi semua aspek penting dalam pengukuran kinerja.PT PGN yang diwakili SBU I merasa pencapaian Divisi TI belum sesuai dengan ekspektasi stakeholder yang mungkin disebabkan Indikator Kinerja Utama (IKU) yang digunakan belum efektif untuk mengukur kinerja Divisi TI secara komprehensif. IKU saat ini menggunakan pendekatan Kriteria Penilaian Kinerja Unggul yang diadopsi dari Malcolm Baldrige Criteria for Performance Excellence dan penggunaannya disyaratkan oleh Kementerian BUMN. Terdapat pendekatan lain untuk menyusun IKU yaitu berdasarkan kerangka Balanced Scorecard yang memiliki keunggulan pengukuran yang seimbang antara aspek finansial dan operasional.Penelitian ini termasuk ke dalam penelitian kualitatif, peneliti melakukan in-depth interview terhadap pihak terkait untuk mempelajari lebih dalam tentang IKU saat ini dan mengetahui ekspektasi dari pihak-pihak tersebut dalam proses penyusunan IKU berdasarkan kerangka IT BSC dan COBIT 5 yang digunakan sebagai panduan untuk menyusun sasaran strategis berdasarkan visi Divisi TI. Penelitian ini diakhiri dengan analisis perbandingan IKU berdasarkan ketujuh kriteria KPKU dan IKU berdasarkan keempat perspektif IT BSC. Penelitian ini menghasilkan kesimpulan bahwa IKU saat ini belum mampu mengukur kinerja TI secara komprehensif karena belum mengikutsertakan aspek pengukuran kontribusi perusahaan dan orientasi pengguna. Sebagai solusi dalam hal ini, pengukuran kedua aspek tersebut tercakup dalam IKU berdasarkan IT BSC. Kedua perspektif tersebut menjadi IKU saat ini yang menjadi perrmasalahan terkait domain pengukuran kinerja dalam tata kelola TI.

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ABSTRACT

Performance measurement is important for organizations because it can be seen between the achievement of organizational alignment with the business strategy that has been set. Periodic performance measurement will ensure that IT can be run in accordance with the expectations of the top management and to help organizations survive and succeed in a competitive business in the present and future. performance measurement, among others, must be verifiable that provide information that is to be the benchmark of achievement, then as much as possible the performance measurement approach and objectives of intent must be comprehensive measurement that meets all the important aspects of performance measurement.

PT PGN which represented by SBU I felt the achievement of IT Division has not been in accordance with the expectations of stakeholders that may be due to the Key Performance Indicators (KPI) that have not been effectively used to measure the performance of IT department in a comprehensive manner. KPI is currently using the Assessment Criteria for Performance Excellence approach adopted from the Malcolm Baldrige Criteria for Performance Excellence and its use is required by the Ministry of SOEs. There is another approach to prepare KPI is based on the Balanced Scorecard framework which has the advantage of measuring the balance between the financial and operational aspects.

This study was included in the qualitative research, researchers conducted in-depth interviews with relevant parties to learn more about the current KPI and knowing the expectations of the parties are in the process of preparation of KPI based IT BSC framework and COBIT 5 is used as a guide for preparing strategic goals based on the vision of the IT Division. This study concludes with a comparative analysis based on the seven criteria KPKU KPI and KPI based on the four perspectives of BSC IT. This study resulted in the conclusion that the KPI has not been able to comprehensively measure the performance of IT because it has not included the measurement aspects of corporate contributions and user orientation. As a solution in this case, the measurement of these two aspects are included in the KPI based IT BSC. With the addition of this KPI is a solution for problems related to IT governance domains."

"The implementation of good governance principles particularly in the accountability principles in administrating a state constitutes a solution / an answer over the demand of a clean and good government. This effort has a very important meaning upon the life of nation state, as with the implementation of the accountability principles, it means that public organization must not only be responsible for its obligation to its superior position according to its hierarchy line but must also be able to be responsible for the mandate given by the people.

In order to be well recognized upon the implementation pattern of Inpres No 711999 on the Accountability of Government Institution Performance (AKIP) in the Area of Cabinet Secretariat Office, in this study, it is used an approach as what stated by Peters and Waterman, i.e. by analyzing 7-dimension basis of managerial activities. The seven dimensions abovementioned are: strategy, structure, system, style, (style of leadership), staff, skill, and shared value. Meanwhile the methodology of study which is applied in this academic work /research is descriptive quantitative. In this academic work it applies study case with a sample of population, where the populations here are the staff who work in the core area of Cabinet Secretariat. In this case the sample or respondents having been collected are as many as 61 persons. The primary data collection through observation and close and open questionnaires. The collection of secondary data through literature study. The supporting equipment used in analyzing data questionnaire is the Percentage of Categorical Data Frequency Tables.

From the result of study it can be identified that, the implementation of Inpres on AKIP is relatively not optimal or not improved. The main obstacle of this implementations is the weakness of organizational culture or climate. Even though the result of study/analysis shows that the scope of strategy of Cabinet Secretariat Office which is specified in the mission and vision is relative comprehensive. The formulation system of its strategy has just been applied into a level of conceptual (not yet operational). Assessment result data and performance-based evaluation is not used as a peed-back of improvement, and there still find the any difficulties, even there is no agreement yet in deciding and establishing performance indicator. However, the arrangement of the Report of Accountability of Government Institution Performance (LAKIP) is running well. The obstacles factor in the arrangement of LAKIP is the content of LAKIP which is relatively not perfect yet, and not comprehensive, and its performance information system is still below standard. The lack of effectiveness of supporting organization and the lack of authority delegation in the decision making activities indicates that the organization structure of Cabinet Secretariat Office is not effective yet. But study result suggests that, the coordination and delegation of work and obligation system is significantly running well. Leadership is the main factor of the obstacle in the implementation of Inpres on AKIP. Human Resources constitute a supporting factor in the success of the implementation of Inpres AKIP. However the result of study draws that, the participation rate or the involvement of Human Resources and Level of awareness/understanding upon the mission and vision of Cabinet Secretariat Office is very low standard. The result of study also indicates that the accountability policy of the performance itself is still poor, so that it will make many weaknesses and will become an obstacle factor for the success of its implementation.

Based on the result of study, there have been some advices/inputs that must strictly be notified and performed, namely: To perform the socialization of the realization of the System of Accountability of Government Institution Performance (SAKIP); to create the culture of conducive organizational climate; to create the deliberation for establishing performance indicator and it is needed to improve the Performance Information System. Organizational structure needs to get any improvement. In the dimension of this organizational structure, it is necessary to change the point of decision making policy. The leader is needed to enlarge his role by becoming the leader in formulating organizational vision, to have strong commitment in implementing organization vision, be able to become a model through its attitudes as well as to give the opportunity to any staff to be more active and initiative; To improve the trust of mutual benefit between the leader and the subordinate, to improve discretion of staff in making decision, as well to create a performance-and- achievement based reward system. In the national scope, it is needed to improve the performance accountability Implementation.

In order to identify the success or the fail of policy implementation, the organization can use Mc. Kinsey'7-S' framework. With this management equipment, the draw of problems in its policy implementation can be viewed as an interconnected unification system, where its problem solving must be viewed comprehensively."

"Badan Pemeriksa Keuangan RI (BPK RI) merupakan salah satu instansi pemerintahan yang berkewajiban untuk menyusun Laporan Akuntabilitas Instansi Pemerintah (LAKIP). Penyusunan LAKIP tidak hanya melekat pada BPK sebagai suatu lembaga, tetapi juga unsur-unsur pelaksana BPK sebagai mana dinyatakan dalam peraturan Menteri Negara Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 29 Tahun 2010 tentang Pedoman Penyusunan Penetapan Kinerja dan Pelaporan Akuntabilitas Kinerja Instansi Pemerintah Pasal 13 yang menyatakan bahwa instansi yang wajib menyusun laporan akuntabilitas kinerja diantaranya adalah Unit Organisasi Eselon I pada Kementerian/Lembaga dan Unit kerja mandiri yang ditetapkan.Sejak tahun 2008 BPK RI menerapkan sistem pengukuran kinerja yang menggunakan metode balanced scorecard (BSC) untuk mengukur dan memonitor implementasi dari Rencana Strategis BPK. Dengan menggunakan balanced scorecard, diharapkan BPK RI dapat menghubungkan strategi organisasi dengan kinerja organisasi. Dalam BSC untuk memantau kinerja organisasi digunakan Indikator Kinerja Utama (IKU). Sasaran strategis yang disusun BPK RI didalam balanced scorecard harus diturunkan dan diselaraskan (cascading) di unit kerja yang berada dibawahnya, yaitu Biro Teknologi Informasi. Akan tetapi saat ini belum pernah dilakukan evaluasi terhadap Indikator Kinerja Utama Biro Teknologi Informasi.Dalam penelitian ini akan dilakukan evaluasi terhadap karakteristik dari IKU Biro Teknologi Informasi serta keselarasan antara BSC di tingkat Biro Teknologi Informasi terhadap BSC di organisasi BPK. Evaluasi tersebut akan dilakukan diseluruh IKU Biro Teknologi Informasi sebagai ukuran kinerja BSC. Didalam penelitian ini akan dibuat hubungan antara IKU tingkat BPK RI sebagai tingkatan tertinggi dan Biro Teknologi Informasi sebagai unit dibawahnya. Dengan adanya evaluasi tersebut diharapkan dapat digunakan oleh Biro Teknologi Informasi dalam merancang scorecard yang selaras dengan BSC BPK RI untuk tahun – tahun kedepannya.

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The Audit Board of The Republic of Indonesia (BPK RI) is one of the government institutions are obliged to draw up Government Accountability Report (LAKIP). Preparation of performance reports are not only attached to the BPK as an institution, but also elements implementing BPK, as stated in the regulations which the Menteri Negara Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 29 Tahun 2010 on Guidelines for Determination of Performance and Reporting Performance Accountability Government Pasal 13 which states that the institutions must prepare a report the performance accountability including Organizational Unit Eselon I in the Ministry / Agency and self-assigned working units.

Since 2008 BPK RI implementing performance measurement system using the balanced scorecard (BSC) to measure and monitor the implementation of the Strategic Plan for BPK. By using balanced scorecard, BPK RI expected can connect organizational strategies with organizational performance. In the BSC, to monitor the performance of the organization is used Key Performance Indicators (KPI). Objective arranged in balanced scorecard BPK RI should be lowered and aligned (cascading) at working units that are below it, namely the Bureau of Information Technology (Biro TI). But in this has never been evaluated Key Performance Indicators Bureau of Information Technology.

In this research will be evaluated against the characteristics of KPI in Biro TI also alignment between the BSC at Biro TI to the BSC in the organization BPK. The evaluation will be conducted throughout Biro TI KPI as a measure of the performance of the BSC. In this study will be made the relationship between BPK RI KPI level as the highest level and Biro TI as a unit down. With the evaluation is expected to used by the Bureau of Information Technology in designing scorecard aligned with BSC BPK RI for years - years ahead."

"There are a number of performance management models available to help organizations achieve their desired level of performance. This Infoline will help you understand the general concepts behind these different models, identify the organizational domains you wish to improve, and select the right performance management model for your organization."

"Skripsi ini menganalisis peran Inspektorat Jenderal Kementerian Pendidikan dan Kebudayaan dalam melakukan Evaluasi Akuntabilitas Kinerja Instansi Pemerintah dengan cara memaparkan peran Inspektorat Jenderal dalam akuntabilitas kinerja, peran Itjen dalam Evaluasi atas penyusunan LAKIP dan manfaat evaluasi LAKIP tersebut. Hasil dari penelitian tersebut adalah bahwa peran Inspektorat Jenderal belum berperan secara efektif dalam akuntabilitas kinerja di Kemdikbud seperti yang dinyatakan dalam PP Nomor 60 Tahun 2008 tentang SPIP, itjen berperan untuk mempengaruhi nilai atas penyusunan LAKIP Direktorat Jenderal Pendidikan Dasar dan ternyata hasil evaluasi SAKIP dimanfaatkan oleh Ditjen Dikdas dan itu dilihat dari penyusunan LAKIP Ditjen Dikdas pada periode dua tahun berikutnya.

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The focus of this study about The role of General Inspectorate in Ministry of Education and Culture and its activity for evaluating Government performance accountability by explaining its role and its role when evaluating the performance's report of General Directorate of Pendidikan Dasar. The result of this study that General Inspectorate does not work effectively as stated on Peraturan Pemerintah Nomor 60 Tahun 2008 about Government Internal Control, Its role in evaluating Government Accountability Performance?s Report General Directorate of Pendidikan Dasar has been quite effective and Evaluation of 2009 Government Performance Report' of General Directorate of Pendidikan Dasar' result has been used for its better Government Performance Report in 2011."

"Skripsi ini menganalisa mengenai korelasi dan pengaruh profitabilitas serta ukuran perusahaan terhadap perubahan cash conversion cycle. Ukuran profitabilitas dinyatakan oleh return on aset (ROA) dan return on equity (ROE), sedangkan ukuran perusahaan dinyatakan dalam net sales dan total aset. Penulis mengumpulkan data laporan dari perusahaan dalam industri manufaktur di BEI periode 2007-2011. Uji data dalam penelitian ini dilakukan menggunakan Eviews6. Uji Anova menyatakan bahwa terdapat perbedaan panjang CCC, ROE, ROA, net sales dan total asset di tiap sektor dalam variabel penelitian. Uji korelasi Pearson menyatakan terdapat korelasi negatif antara variabel ROE, ROA dan net sales terhadap CCC, namun terdapat korelasi positif antara total aset dan panjang CCC. Untuk melihat adanya pengaruh, peneliti menggunakan metode data panel dengan estimasi fixed effect. Hasil uji t statistik yang dilakukan secara parsial, memiliki hasil yang sama dengan uji F yang dilakukan secara simultan. Hal itu berarti variabel independen yaitu ROE, ROA, net sales dan total aset memliki pengaruh terhadap variabel dependen yaitu cash conversion cycle.

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This thesis analyzes the correlation and impact the profitability and company size to the changes of the cash conversion cycle. Measure of profitability expressed by return on assets (ROA) and return on equity (ROE), while the size of the company stated in net sales and total assets. The authors collected data reports from companies in the manufacturing industry in the Indonesia Stock Exchange for the period of 2007-2011. Test data in this study conducted using Eviews 6. Anova test states that there are differences in the length of CCC, ROE, ROA, net sales and total assets in each sector of the study variables. Pearson correlation test stated that there is a negative correlation between the variables ROE, ROA and net sales to the CCC, but there is a positive correlation between total assets and long-CCC. To see the effect, researchers using panel data with fixed effect estimation. The results of the statistical t-test done partially, have the same results with the F test performed simultaneously. That means that the independent variable is ROE, ROA, net sales and total assets possess an influence on the dependent variable is the cash conversion cycle."

"Skripsi ini membahas mengenai akuntabilitas kinerja di Kementerian BUMN yang saat ini dilaksanakan berdasarkan Peraturan Presiden No. 29 Tahun 2014 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP). SAKIP merupakan sistem yang mengatur mengenai pertanggungjawaban kinerja instansi pemerintah, yang dalam pelaksanaannya masih terdapat berbagai kelemahan. Penelitian ini melihat penerapan SAKIP di Kementerian BUMN dengan menggunakan teori akuntabilitas kinerja berdasarkan pengukuran dan pelaporan kinerja. Penelitian ini dilakukan secara Post Positivist. Hasil penelitian menunjukan secara keseluruhan penerapan SAKIP di Kementerian BUMN masih terdapat kelemahan yang dilihat dari pengukuran maupun pelaporan kinerja, masih terdapat komponen yang belum dilaksanakan sehingga perlu dilakukan perbaikan dengan melibatkan seluruh pihak.

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This thesis discusses about the performance accountability in the Ministry of SOEs that are currently implemented by Presidential Regulation No. 29 Year 2014 about Government Performance Accountability System (SAKIP). SAKIP is an accountability system that regulates the performance of government institutions, which in practice there are still many weaknesses. The research looks at the implementation SAKIP in the Ministry of SOEs by using a theory that sees the accountability of performance based measurement and reporting of performance. This research is conducted in the Post Positivist. The results show an overall implementation SAKIP in the Ministry of SOEs there are still weaknesses as seen from the measurement and reporting of performance there are components that have not been implemented, so it needs to be improved by involving all parties."

"Tujuan makalah ini adalah untuk mengevaluasi efektivitas teknologi Long Range (LoRa)sebagai media komunikasi untuk aplikasi Smart Meter. Smart meter adalah perangkatelektronik yang mengukur dan mengomunikasikan data konsumsi energi ke penyediautilitas pusat. LoRa adalah teknologi komunikasi nirkabel jarak jauh dan daya rendahyang telah mendapatkan daya tarik di arena Internet of Things (IoT) karena konsumsidayanya yang rendah dan kemampuannya untuk berkomunikasi jarak jauh. Selanjutnya,kita akan membahas pertimbangan desain untuk memasang jaringan Smart Meterberbasis LoRa, seperti parameter yang mempengaruhi jangkauan, tingkat data, dankonsumsi daya perangkat LoRa. Terakhir, berdasarkan kriteria yang dijelaskan, kami akanmenyajikan evaluasi kinerja jaringan Smart Meter berbasis LoRa. Kinerja LoRa sebagaisaluran komunikasi untuk aplikasi Smart Meter akan dianalisis untuk memberikanwawasan signifikan tentang implementasi jaringan Smart Meter. Berdasarkan kriteriaseperti cakupan, konsumsi daya, tingkat data, dan biaya, penelitian ini akan membantudalam mengidentifikasi metode komunikasi yang paling tepat untuk aplikasi Smart Meter.Secara keseluruhan, penelitian ini akan membantu membangun jaringan Smart Meteryang efisien dan hemat biaya, yang penting untuk mencapai masa depan energi yangberkelanjutan.

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The objective of this paper is to evaluate the effectiveness of Long Range (LoRa)

technology as a communication medium for Smart Meter applications. Smart meters are

electronic devices that measure and communicate energy consumption data to a central

utility provider. LoRa is a low-power, long-distance wireless communication technology

that has gained traction on the Internet of Things (IoT) arena due to its low power

consumption and long-distance capabilities. Afterwards, we'll go through the design

concerns for installing LoRa-based Smart Meter networks, such as the parameters that

influence the range, data rate, and power consumption of LoRa devices. Lastly, based on

the criteria described, we will present a performance evaluation of LoRa-based Smart

Meter networks. The performance of LoRa as a communication channel for Smart Meter

applications will be analysed to give significant insights into the implementation of Smart

Meter networks. Based on criteria such as coverage, power consumption, data rate, and

cost, this study will assist in identifying the most appropriate communication method for

Smart Meter applications. Overall, this research will help to construct efficient and cost-

effective Smart Meter networks, which are essential for reaching a sustainable energy

future."